Key Takeaways
- Issuing Authority: Issued in Thailand by the Department of Foreign Trade (DFT), and in South Korea by Korea Customs Service or the Korea Chamber of Commerce and Industry (KCCI).
- Origin Criteria (Box 8): Most industrial goods qualify via co-equal rules—either Regional Value Content (RVC ≥ 40%) or Change in Tariff Heading (CTH, 4-digit shift).
- Validity Period: Form AK is valid for 12 months from the date of issuance.
1. Rules of Origin Under ASEAN-Korea FTA (Form AK)
To qualify for preferential tariff treatment under Form AK, exported goods must satisfy one of the following AKFTA origin criteria:
- Wholly Obtained (WO): Agricultural, mineral, or natural products wholly grown or extracted in South Korea or an ASEAN state.
- Co-Equal Rule (RVC 40% or CTH): Either at least 40% Regional Value Content based on FOB value, or a 4-digit Change in Tariff Heading.
- Product Specific Rules (PSR): Specialized chemical, textile, automotive, or electronics rules listed in the AKFTA annex.
2. Key Fields to Verify on Form AK Before Thai Customs Filing
Before claiming AKFTA tariff privileges in Thailand, verify that the following fields match the Commercial Invoice and Bill of Lading:
- Box 7 & Box 9: Accurate product description, 6-digit HS Code, gross weight/quantity, and FOB value (mandatory when RVC criterion is used).
- Box 8 (Origin Criterion): Clearly states WO, PE, RVC 40%, or CTH.
- Box 13: Ticked for Issued Retroactively or Third-Party Invoicing when applicable.
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Contact Our Experts Now3. Direct Consignment Requirements
Goods must be shipped directly between Korea and Thailand. If transshipped through an intermediate port, importers must present a Through Bill of Lading issued in the exporting country and supporting non-manipulation documentation.
Official Sources: Department of Foreign Trade (dft.go.th) and Thai Customs Department (customs.go.th).
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View Certificate of Origin & Customs ServicesForm AK is the official preferential Certificate of Origin issued under the ASEAN-Korea Free Trade Agreement (AKFTA). Importers and exporters use Form AK to claim reduced or zero customs duties on qualifying goods traded between South Korea and ASEAN member states including Thailand.
Frequently Asked Questions
Q:What is Form AK used for?
A:Form AK is the Certificate of Origin used to claim preferential customs duty reductions between South Korea and ASEAN member states under the ASEAN-Korea Free Trade Agreement (AKFTA).
Q:Who issues Form AK in Thailand and South Korea?
A:In Thailand, Form AK is issued by the Department of Foreign Trade (DFT). In South Korea, it is issued by the Korea Customs Service or the Korea Chamber of Commerce and Industry (KCCI).
Q:Is FOB value required in Box 9 of Form AK?
A:Under AKFTA operational procedures, the FOB value in Box 9 is required only when the Regional Value Content (RVC) origin criterion is applied.
