Notification of the Ministry of Finance

Re : Exemption and Reduction of Customs Duty for the ASEAN Free Trade Area

(AFTA 20)

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In execution of the obligations in granting preferential tariff concession to products under the Agreement on the Common Effective Preferential Tariff  (CEPT)  Scheme for the ASEAN Free Trade Area (AFTA) and the Protocol to Amend the Agreement on the Common Effective Preferential Tariff (CEPT) Scheme for the ASEAN Free Trade Area  (AFTA), empowered by Section 14 of the Customs Tariff Decree B.E. 2530 which amended by the Customs Tariff Act (No.1) B.E. 2537, the Minister of Finance with the approval of the Cabinet issues the Notification as follows :

           1.         Cancellation of the Notification of the Ministry of Finance No. C 2/2544  (AFTA 18),  Re : Reduction and Exemption of Customs Duty for the ASEAN Free Trade Area dated 26 July B.E. 2544.

            2.         Products classified in Part II of the Customs Tariff Decree B.E. 2530, amended by the Customs Tariff Decree (No.2) B.E. 2541, with ASEAN Member States origin shall be granted duty exemption and reduction as follows :

(1)       Products specified in the Schedule annexed are granted duty exemption.

(2)       Products subject to duty rates as specified in the Decree in ad valorem rates higher than the rates specified in the Schedule annexed, their rates shall be reduced to the rates as specified in the Schedule, or of specific rates as specified in the Decree converted into ad valorem rates higher than the rates specified in the Schedule annexed, their rates shall be reduced to the rates as specified in the Schedule.

                                    If duty rates specified in the Schedule annexed are higher than normal import duty rates, they shall be reduced to that normal import duty rates.

            3.         The duty exemption and reduction under this Notification are subject to rules and conditions as follows :

(1)       Products accepted as eligible for the duty exemption and reduction under this Notification shall be supported by a Certificate of Origin (Form D) issued in accordance with the Rules of Origin of the CEPT Scheme for AFTA and additional requirements of such Rules.

(2)        The Common Effective Preferential Tariff (CEPT) rates of the same products in other exporting ASEAN Member States declared in the Certificate of Origin (Form D) shall not exceed 20% ad valorem rates.

(3)       Importers shall submit a Certificate of Origin as mentioned in (1) except in the case of consignments of products not exceeding US$ 200.00 F.O.B., the importers of such consignments shall submit assurance documents of the exporters to verify that the products have originated in the exporting ASEAN Member State in accordance with the Rules of Origin of the CEPT Scheme for AFTA and additional requirements of such Rules.

(4)        Importers shall declare the CEPT reference codes as specified in the Schedule annexed in the import entry and all of its copies. They shall also follow the procedures and regulations enumerated by the Customs Department.

            4.         This Notification shall come into force on the 1st of January B.E. 2545 (A.D. 2002).

                                                            Notified on this 28th December  B.E.  2544.

                                                   Suchart  Jaovisidha

                                                    (Capt. Suchart  Jaovisidha)

                                                    Deputy Minister of Finance

    For Minister of Finance

Note :              Published in the Government  Gazette, general issue vol.118, special chapter 133d, dated 31 December B.E. 2544.

Remark :        This translated version shall not be legally authentic.