How to export spirits from Thailand

• Commercial Liquor Production Licence / Distillery Permit issued by the Excise Department, Ministry of Finance
• Factory Operation Permit (Ror Ngor 4) issued by the Department of Industrial Works, Ministry of Industry
• e-Customs Paperless Exporter Registration with the Thai Customs Department
• Excise Transport and Export Permit for untaxed alcohol issued by the Excise Department
• Export Certificate / Certificate of Free Sale / Health Certificate issued by the Thai Food and Drug Administration (Thai FDA) when requested by importing authorities

Spirits destined for export are relieved from Thai excise taxes; liability is suspended when goods remain under bond and are moved directly from production facilities or Customs bonded warehouses to the port of exit under excise supervision. Value-added tax (VAT) is zero-rated (0%) on exports under the Revenue Code. Exporters importing ingredients, raw materials, or packaging can recover paid import duties through the Customs Duty Drawback scheme (Section 29 of the Customs Act) or operate within Customs Bonded Warehouses and Free Zones.

• Customs Export Declaration (submitted electronically via the e-Customs / e-Export platform)
• Commercial Invoice and Packing List
• Bill of Lading (B/L) or Air Waybill (AWB)
• Excise Department untaxed transport/export release permit
• Certificate of Origin (e.g., Form D, Form RCEP) issued by the Department of Foreign Trade
• Certificate of Analysis (CoA) verifying alcohol strength, methanol limits, and sanitary standards

Bottles produced strictly for export are exempt from Thai domestic health warnings and domestic excise tax stamps, but must satisfy all mandatory labelling regulations of the destination market. For products claiming age statements or specific classifications (e.g., aged rum, whisky, gin), exporters obtain accredited laboratory Certificates of Analysis (CoA) and, where required by the importing country, a Certificate of Free Sale or Export Sanitation Certificate issued by the Thai FDA or competent testing laboratories.

• ASEAN Trade in Goods Agreement (ATIGA / Form D) covering ASEAN member states (Cambodia, Laos, Myanmar, Vietnam, Singapore, Malaysia, Philippines, Indonesia, Brunei)
• Regional Comprehensive Economic Partnership (RCEP) covering ASEAN member countries, Australia, China, Japan, New Zealand, and South Korea
• Thailand-Australia Free Trade Agreement (TAFTA) and Thailand-New Zealand Closer Economic Partnership (TNZCEP)
• Japan-Thailand Economic Partnership Agreement (JTEPA) and ASEAN-Japan Comprehensive Economic Partnership
• ASEAN-China Free Trade Agreement (ACFTA)
• Thailand-Chile and Thailand-Peru Free Trade Agreements

• Section 29 Duty Drawback Scheme administered by the Thai Customs Department, refunding import tariffs on raw materials and packaging incorporated into exported spirits
• Customs Bonded Warehouse and Free Zone Schemes administered by the Thai Customs Department and the Industrial Estate Authority of Thailand (IEAT), granting customs duty and tax exemptions on export-oriented processing
• Board of Investment (BOI) Investment Promotion Incentives, offering corporate income tax exemptions and machinery import duty relief for eligible agricultural and food/beverage processing operations
• Department of International Trade Promotion (DITP, Ministry of Commerce) Export Development Programs, providing trade mission access, exhibition support (e.g., THAIFEX), and trade fair subsidised participation

Neighboring Southeast Asian countries (Cambodia, Myanmar, Laos, Vietnam, Singapore, and Malaysia), China, Japan, South Korea, as well as select premium craft spirits markets in the European Union and the United States.

• Moving untaxed bulk or bottled spirits from the distillery to the port without obtaining required Excise Department transport permits and official bond approvals, triggering excise tax penalties.
• Mismatching Tariff HS codes (e.g., HS 2207 for undenatured bulk spirit/ENA vs HS 2208 for distilled spirits and liqueurs) between export declarations and Certificates of Origin, leading to customs holds.
• Non-compliance with destination country chemical and technical parameters, such as maximum limits for methanol, heavy metals, or required alcohol-by-volume tolerance limits.
• Failing to satisfy destination-specific certification requirements (such as APEC Wine certificates or specific distilled spirits sanitation declarations) prior to departure.

1. Thai Customs Department - Duty Drawback Scheme Under Section 19 Bis
2. US International Trade Administration - Thailand Country Commercial Guide: Customs Regulations