Thailand Customs

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This article is about customs (import/export tariffs) of Thailand.

Contents

[edit] Customs Duty Rates

The following are the various regimes of custom duty rates. The regime which would apply to a specific transaction depends on which country/region the import/export was made from/to, or where the imported goods originated from.

  1. General rates for WTO members (so called Most favored nation or MFN rates)
  2. Rates under the Common Effective Preferential Tariff (CEPT) for member states of the Association of South East Asia Nations (ASEAN)
  3. Rates under the various free trade agreements (FTAs)
  4. Rates under the Generalized System of Preferences (GSP)
  5. Rates under the Global System of Trade Preferences (GSTP)

[edit] Preferential Measures

The following are the various preferential measures which Thailand has agreed to, internationally. The measure which would apply to a specific transaction depends on various factors such as which country/region the import/export was made from/to, where the imported goods originated from, and the nature of the imported/exported goods.

  1. Common Effective Preferential Tariff (CEPT) for member states of the Association of South East Asia Nations (ASEAN)
  2. The AICO (ASEAN Industrial Cooperation Scheme) scheme
  3. Preferential rates under applicable free trade agreements (FTAs)
  4. Rates under the Generalized System of Preferences (GSP)
  5. The Global System of Trade Preference (GSTP)
  6. ASEAN Integration System of Preferences (AISP)

[edit] Rates and Basis

The duty rates are levied on an ad-valorem basis or a specific rate charged on a per-unit basis, whichever yields the higher duty.

Thailand has entered into several agreements with both sovereign states and international organizations which may attract lower import duty rates depending on the origin/product, rather than the standard rates.

[edit] Valuation Basis

The current valuation system of Thailand is based on the WTO/GATT Valuation System that went into effect on 1 January 2000 according to Ministerial Regulation No. 132 B.E. 2543 (2000) . As such, the primary basis of valuation is the "Transaction Value of Imported Goods" or “Method 1” (i.e., the price actually paid or payable for imported goods).

If the customs price cannot be determined by applying the transaction value of imported good or “Method 1”, the following methods shall be applied in their hierarchical sequence until the most appropriate value is identified. However, the importer may request the competent officer to apply the Computable price before the Deductible price .

  1. Selling/buying price of imported goods (so called “Transaction value of imported goods”)
  2. Selling/buying price of identical goods (so called “Transaction value of identical goods”)
  3. Selling/buying price of similar goods (so called “Transaction value of similar goods”)
  4. Deductible price
  5. Computable price (so called “Computed Price”)
  6. Reversible Price (so called “Fall-back Method”)

[edit] Duty Privilege Schemes

To realize the Thai government's policy of promoting exports, there are customs duty privileges intended to decrease cost of production of manufacturers in Thailand so as to enhance the competitive advantage of Thai exporters. The significant measures include the following;

  1. Duty drawback or refund under Section 19 bis of the Customs Act
  2. Duty relief for goods placed under the Customs Bonded Warehouse scheme
  3. Duty exemption for goods taken into Free Zones as established by Customs
  4. Duty exemption for goods taken into Export Processing Zones ("EPZs")
  5. Duty exemption for goods under the Board of Investment ("BOI")
  6. Measures for Re-export
  7. Duty Exemption under Customs Tariff Decree

[edit] Formalities and Clearance

When a shipment arrives or leaves Thailand, importers or exporters are required to file a goods Declaration Form with supporting documents to the Customs for cargo clearance. To speed up and facilitate the flow and movement of legitimate cargo, the Customs Department provides two clearance systems: manual and Electronic Data Interchange (EDI). For EDI, it has been replaced by Paperless System from 2007 onward.

  1. Documentation
    1. Legal Persons: A legal person involving in import/export related business is required to apply for appropriate types of smart cards. The Customs Department has authorized a private company to issue smart cards to importers/exporters and relevant parties. After the introduction of the paperless systems, smart cards are no longer in use, and Customs has started to use electronic signatures instead.
    2. Natural Persons: A natural person is required to submit identification to Customs during the clearance procedures.
  2. Import Clearance Procedures
    1. File an Import Declaration
    2. Prepare Supporting Documents
    3. Document Verification by Customs
    4. Payment of Import Duties and Taxes
    5. Inspection and Release of Cargo
  3. Export Clearance Procedures
    1. File an Export Declaration
    2. Prepare Supporting Documents
    3. Document Verification by Customs
    4. Collect Export Duties and Taxes (if any)
    5. Inspection and Release of Cargo

[edit] External links