Introduction of Customs in Thailand 泰國海關介紹
Customs in Thailand is governed under Customs Act and Customs Tariff Decree. When importing or exporting goods in Thailand, it’s important not to violate the regulations. The latest Customs Act in Thailand is Customs Act B.E. 2560 (2017), it has made some significant changes compared with the previous version.
Following are key changes
Ø Assessment by a customs officer
Section 19: When detecting that a person liable to pay a duty did not pay a duty or paid a duty less than the amount payable, a customs officer shall have a power to conduct a duty assessment under this Act and the law on customs tariff.
The duty assessment under paragraph one shall be conducted within three years from the goods declaration submission date, unless where there is a necessary cause which makes it impossible to complete the assessment within the mentioned timeframe, a request to extend a duty assessment duration shall be submitted to the Director-General. Such extension period shall not exceed two years.
In case there is an evidence for the Director-General to believe that a person liable to pay a duty had an intention to defraud the duty payment, a customs officer shall have a power to conduct the duty assessment for another five years from the date the duration under paragraph two is expired.
Please be aware that some customs officers interpret this section as they have rights to issue notice of assessment on shipments more three years ago.
Section 22: In case an importer or an exporter does not pay or pay a deficit duty,
a surcharge at the rate of one percent per month calculated on a full or an additional amount of duty to be paid, without compound, from the day goods have been released from a customs custody or the date of exportation to the date of duty payment, shall be collected.
Section 24: In an enforcement of over-due duty if the Customs Department had
followed the procedures specified in Section 23 but did not receive a duty or received a duty with deficiency, the Director-General shall have a power to seize or sequestrate and sell by auction properties of a person liable for a duty payment nationwide without requesting for a court’s order.
A seizure procedure and a sale by auction of the seized properties shall be in accordance with the Civil Procedure Code, mutatis mutandis. A sequestration procedure shall be in accordance with the rules specified by the Director-General with the Minister’s approval.
The proceeds of such sale shall be deducted for a fee, a seizure and an auction expenses and an unpaid or deficient duty. If there is a remaining balance, it shall be returned to an owner of the goods.
Ø Law estimation and appeals an assessment by a customs officer
Section 41: The Appeal Committee shall complete an appellate procedure within
one hundred eighty days from the day a customs officer has received an appeal with all evidences and documents related to the appeal.
第41條: 上訴委員會應在海關官員收到上訴申請及相關證據資料後180天內 完成上訴程序。
Section 211: Any importer or exporter who does not provide marks or numbers for cases or packages of goods, or does not indicate such marks or numbers on related documents, shall be liable to a fine not exceeding fifty thousand baht.
Section 227: Any person who violates or fails to comply with Section 86, shall be
liable to an imprisonment from three months to ten years, or a fine of four times of a price of goods including a duty or both, and the goods related to such offence shall be forfeited irrespective of whether or not there is a person inflicted with a punishment according to a judgment.
Besides, section 255 also indicates the Director-General shall have a power to order a payment of rewards pursuant to the rules specified by him with an approval of the Minister in several circumstances.
Please do not hesitate to contact us if you have any questions regarding customs in Thailand.
IBC Firm is formed by highly talented and progressive lawyers, financial advisors and accountants. Our partners were all graduated from well-known universities in Thailand, the United Kingdom, the United States, Australia and Japan. Our alliance firms include firms in Taiwan, Japan, Singapore, America, Australia, France and South Africa, majoring in law, finance, investment, taxation and accounting, fluent in Chinese, Thai, English and Japanese. Our lawyer is also the legal advisor from Taipei Economic and Culture Office in Thailand (“TECO”).
 Customs Act B.E. 2560 (2017).
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