Articles Reimported after Permitted Exportation to be Exempt from Customs Duties


The Act on Amendment to the Customs Tariff Decree B.E. 2530 (No. 8), B.E. 2557 (2014) publicized in the Government Gazette on 4/12/2015 will become effective on 4/3/2015.

Apart from the delegation of a legislative power to the Minister of Finance to ease alteration to the Customs tariff, which currently requires the lengthy and political parliamentary enactment, by issuing Ministerial Regulation with approval from the Cabinet, the Amendment adds new categories of Customs-exempt articles and empowers the Director-General of the Customs Department to issue an advance ruling on Customs tariff as pointed out below.

(1) Any articles permitted to be shipped abroad for manufacturing, mixing, assembling, packaging or any other activity and reimported within one year of date of obtaining the permission. The determination of duty on the processed or packaged goods will be based on the nature and value of the articles as well as the Customs tariff applicable upon the re-importation, excluding the articles shipped abroad.

Compared to the former one, which is limited to repair activity only, the Amendment additionally allow processing, which includes manufacturing, mixing, assembling and packaging. These outward processing reliefs are applicable to companies in Thailand, allowing traders to temporarily export products outside Thailand for processing or repair, and then enjoy duty exemption when they return.

(2) At present, an imported postal package of which value is not over THB 1,000 is exempt from import duty. The Director-General will be authorized to prescribe, with approval from the Ministry of Finance, the maximum value per item of imported goods to be exempt from import duty.

(3) Any containers and any materials to be used for packaging, fixing, fastening imported and re-exported will be exempt from import duty. These products are listed as the new Category 19 of Part 4 annexed to the Customs Tariff Decree.

(4) The Director-General will be authorized:

  • To designate the country of origin of the articles to be imported into Thailand in conformity with the Rules of Origin as specified in the relevant international treaty or agreement to which Thailand is a party. The designation will be made in advance with non-retroactive effect;

  • To interpret the Customs tariff to classify any articles to be imported into Thailand prior to the importation. Although not clearly stated, a binding advance ruling would be obtainable from the Director-General.

Authors: Dr. Sitthichai Promsuwun, Phongsak Sirirakwongsa

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