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Customs Duties


5.          Customs Duties 1

(Source: http://www.customs.go.th/wps/wcm/connect/CustEn/Home/HomeWelCome)

 

Customs duty is mainly imposed on imported and selected exported goods specified by the Law on Customs Tariff. Customs duty is levied in accordance with the Harmonized Commodity Description and Coding System or Harmonized System. Most tariffs are ad valorem, which is a duty laid upon goods at a certain rate of their value. In certain cases, however, both ad valorem and a specific rate (e.g. a rate charged on a unit of goods) are given, and the tariff that gives the most revenue will apply. In general, the invoice price is the basis for computation of duty and normally applied to cost, insurance and freight (CIF) value for import and free on board (FOB) for export.

 

Customs duty is levied in accordance with the Harmonized Commodity Description and Coding System or Harmonized System. Thailand has adopted the Protocol Governing the Implementation of the ASEAN Harmonized Tariff Nomenclature (the AHTN Protocol) to harmonize the tariff nomenclature at the eight-digit level.

 

5.1        e-Customs (Source: http://www.customs.go.th/wps/wcm/connect/custen/e-customs/e-customs)

Computer techniques are increasingly used by Thai Customs to support a wide range of Customs operations. “E-Customs” was implemented on 1 January 2007, comprising of e-Import, e-Export, e-Manifest, e-Payment, and e-Warehouse. It provides business operators such as exporters, importers, Customs brokers and shipping companies with a paperless environment and a one stop service.

 

The “e-Customs” system is the comprehensive system developed by Thai Customs to facilitate and process all commercial goods imported into Thailand. It is widely recognized as one of the most sophisticated and integrated business-oriented systems. The e-Customs system significantly cuts costs, and reduces paperwork requirements for both Customs and relevant trading community.

 

5.2        Customs Incentives Schemes

(Source:http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/customs+incentive+schemes/customsincentiveschemes

 

To promote Thailand as a global trade hub, Thai Customs administers various Customs-related incentive schemes to facilitate the trading community. We also constantly review the schemes to meet the needs of our traders.

 

For information about specific customs incentive schemes, please visit their respective pages at the Customs Department of Thailand website (www.customs.go.th).

·        Tax and Duty Compensation

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/tax+compensation/taxcompensation)

·         Duty Drawback under Section 19 bis

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/duty+drawback+ under+section+19+bis/dutydrawbackunder)

·         Duty Drawback for Re-Export

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/duty+drawback+for+re-export/dutydrawbackforre-export)

·        Bonded Warehouses

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/ bonded+warehouses/bondedwarehouses )

·        Free Zone

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/free+zone/freezone)

·        Investment Promotion

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/investment+ promotion/ investmentpromotion)

·        Gold Card Scheme

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/gold+card+scheme/gold+card+scheme)

·        Licensed Customs Broker

(http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/customs+incentive+schemes/licensed+customs+broker/ licensed+customs+broker)

·        Authorized Economic Operator

(http://www.customs.go.th/wps/wcm/connect/custen/Traders+And+Business/Customs+Incentive+Schemes/Authorized+Economic+Operator+%28AEO%29/Authorized+Economic+Operator+%28AEO%29)

 

For further inquiry and information1, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: customs_clinic@customs.go.th.

 

Page Updated: November 2015

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