Import: Tariff Classification

ASEAN Harmonized Tariff Nomenclature (AHTN)

Members of the Association of South East Asian Nations (ASEAN), including Thailand, use the ASEAN Harmonized Tariff Nomenclature (AHTN) to classify goods imported from other ASEAN countries. The AHTN is based on the Harmonized Commodity Description and Coding System.

Harmonized System (HS)

The Harmonized Commodity Description and Coding System (Harmonized System or HS), used by more than 180 countries, is an internationally standardized system of names and numbers for classifying traded products and is maintained by the World Customs Organization (WCO). The code describes the type of the product, thereby easing the process of calculating its applicable taxes. The basic HS code consists of six digits: a four-digit heading plus two additional digits to form the subheading. Sub-subheadings (eight digits) provide greater specificity for many items; the maximum specificity is encoded in 10 digits. Individual countries can elect to use an eight- or 10-digit HS number for their customs purposes.

This code is the key by which duty rate is applied; it also indicates whether an import license or permit is required for a commodity. Therefore, it is important that the importer knows and uses the correct commodity code for the goods planned for import. To obtain the product code, the importer can contact the customs authority or other relevant authorities in the home country, or a forwarding agency.

The classification code is published in Thailand as the Thailand Customs Tariff Book.

Most Favored Nation (MFN) Tariff

The Most Favored Nation (MFN) tariff rate applies to imports from all countries not party to Free Trade Agreements (see below). The customs duty tariff is dependent on the HS code of the imported goods as they are classified in the Thailand Customs Tariff Book.

Preferential Tariff System

Countries that are party to preferential agreements with Thailand benefit from tariff reductions. Examples of preferential agreements are the UN's Generalized System for Preferences (GSP), the ASEAN, and different trade agreements between Thailand and other countries. See Trade Agreements for further information.

To make use of the lower duty rate, the rules of origin must be met and the product must be accompanied by a Certificate of Origin.

Note: The above information is subject to change. Importers are advised to obtain the most current information from a customs broker, freight forwarder, or the local customs authorities.