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Customs Import Procedures


Carrier 

1.  The carrier must report the arrival of the ship and submit cargo manifests, store lists, crews' personal effects and other required documents to a Competent Officer within 24 hours after entering the port. 
2.  Particulars required in the cargo manifest are:  Handling of Goods 

1.  Permission from the Competent Officer is required before opening the hold of the ship and discharging goods. The Port authorities ar responsible for storing goods in landing warehouses under supervision of the Customs authorities. 2.  At the request of the carrier and for reasons deemed valid, the Customs authorities may allow the goods, subject to certain conditions, to be landed at warehouses other than the authorized landing warehouse. 

Declarant 

1.  The declarant may be the consignee or person authorized by him and approved by Customs.
2.  The declarant held responsible for the accuracy of the declaration and payment of duties.
3.  The declarant has the right to request advanced advice on tariff classification.
4.  The declarant may lodge the Import Entry in advance, prior to the arrival of the goods.

Documentation

1.  Four copies of Import Entry are required.
2.  Particulars required in the Import Entry are: 3.  Supporting Documents are:
Amendments and withdrawals

    Amendments and withdrawals of Customs import declarations are permitted, provided that the declarant made the request to the Customs authorities before goods had been released an his reasons are deemed valid.

Declaration of Good s Imported

1.  Import Entry can be lodged with the Customs during office hours before or after arrival of goods.
2.  For general goods, if the Entry is not lodged within two months after the date of arrival and the Customs has given the carrier agent a 15 day notice, the imported goods are deemed as unclaimed or overtime goods.  For specified dangerous, hazardous or toxic goods, if duty payable is not paid within a specified period of time, the goods are deemed to be unclaimed or overtime goods.
3.  Overtime goods may be destroyed, sold by auction or re-exported.  Where the overtime goods are specified dangerous, hazardous or toxic goods and it is found that the master of the ship or aircraft that brought the goods to Thailand did so knowing that the goods were to be dumped in Thailand as overtime goods or did so without taking all actions within his power to ensure that the goods would not be dumped in Thailand as overtime goods, the shipping or airline company responsible is required to immediately re-export the goods.  Should they fail to do so, the port or airport facilities normally provided to the company may be withdrawn.
4.  Perishable goods which show signs of putrefaction may be destroyed at any time after three days from the date of arrival.
5.  The proceeds from the sale of overtime goods are used to cover the amount of import duties and other expenses.  The balance shall become property of the state unless claimed by the owner of the goods within six months from the date of sale.

Examination of Imported Goods

1.  Examination of goods is done after the Import Entry has been accepted and duties have been paid or a security for payment of any sums that may become chargeable has been deposited with Customs.  However, when such goods are imported by Government agencies, state enterprises, BOI promoted companies or by importers holding a special privilege card issued by the Customs Department to companies with a proven record of reliability, the goods ma be released from Customs upon payment of any duty payable.  A full check of values and other details is then carried out after the release of the goods.
2.  Examination of goods outside office hours is permitted upon request.
3.  goods which are by nature cannot conveniently be examined at the Customs office (e.g. machinery) may be examined at the importer's premise.
4.  Generally, goods are examined in the presence of the declarant or his representative.
5.  Every consignment except for certain categories of goods (e.g. diplomatic goods) is subject to physical examination by Customs authorities.  In normal circumstances, Customs authorities will carry out an examination according to a standard scale, of not more that 20% of the total packages in each consignment, with a maximum of 12 packages in any one consignment.  Examination of goods imported by BOI promoted companies, or by an importer holding a special privilege card issued by the Customs Department, is carried out at half the standard scale.  Examination of all packages in a consignment is performed when the Customs authorities are not satisfied with the accuracy of the particulars furnished in the declaration or in the supporting documents.
6. Samples may be drawn for analysis in order to permit the control of the operation which includes the classification and valuation of goods.
7.  Refund of over payment connected with the description, quality, quantity, eight, value or rate of duty would only allowed if the declarant has given a notice to the Competent Officer prior to the release of the goods except where the Customs authorities should have known of the over payment before release.  The claim for such refund must be made within a stipulated period of time.
8.  Short payments have to be settled by the importer on notification, except where the goods have been released from Customs custody and the difference is not more than twenty baht per Entry, in which case the sort payment may be waived.

Error in Declaration

1.  Overpayment of duty caused by miscalculation can be refunded.  Short payments are to be collected if the duty paid is less than the actual amount.
2.  False declaration will result in a fine and/or imprisonment.

Assessment

1.  The true market value is the Customs value for the purpose of assessment of import duties.  Recommendations and advises issued by the CCC concerning valuation for Customs purposes are utilized where they do not contradict the definition of the true market value.
2.  Tariff classification is based on CCC Harmonized System.
3.  The Director-General is empowered to interpret and make rulings of the classification along the lines of the Rules of Interpretation specified in the law.  The importer may seek from the Customs a classification ruling before lodging the Import Entry.
4.  The majority of import-duty rates are ad valorem rates but in some cases specific rates are applied.
5.  The general rate of duty is applied to imports from any country.  However, the preferential tariff rate is applied in case of the import under ASEAN PTA, GATT and GSTP arrangements.
6.  Duties become payable when the ship arrives within the port limits.
7.  Where goods are taken into a bonded warehouse, rates of duty applicable are those in force on the day of actual removal from the warehouse.
8.  In cases where the tariff classification of goods is in doubt, the importer is required to declare and pay duty on the high tariff heading and may reserve the right to protest for the appropriate tariff heading which will subsequently be determined by Competent Officers of the Tariff Division.  If the goods in question are subsequently determined to fall under the low-tariff heading, the excess duty paid will be refunded to the importer.

Payment of Duties

1.  Duties can be paid either by cash or check.
2.  Check must be drawn on the Bank of Thailand but certified check from other commercial banks are also accepted.
3.  Duties or acceptable guarantee must be paid to the Customs prior to the examination of the goods.
4.  Where the importer requests clearance of goods subject to a dispute, such goods can be released either by:
Release of Goods

1.  The importer is required to produce a duty receipt for the release of goods.
2.  Customs authorities, after checking the original copy of the receipt submitted by an importer against the duplicate receipt received from the Cashier Division, will examine the supporting documents and, if satisfied, a release order will be issued to the officer of the Port Authority to release the goods under Customs supervision.
3.  Where the declarant requests the release of goods urgently, such goods may be released on a cash deposit covering the amount of payable duty.

Goods Damaged or Destroyed

1.  Good damaged or destroyed before importation and so proven by a "damaged cargo list" and "survey" will be exempted  from payment of duties.
2.  If the goods are damaged or destroyed after they arrive within the port limit, duty shall be paid unless the goods are damaged or destroyed by an unavoidable accident or natural phenomenon.

Information to Public

     Information to the public is made available through the following means:
Procedures for Clearance of Import Containers

1.  Containers are dutiable.  However, for the purpose o facilitating container transport, duty-free temporary importation facilities are accorded subject to the condition that the containers are to be re-exported within 3 months from the date of importation.
2.  Extension of time limit may be approved at the request of an importer and for reasons deemed valid.
3.  Imported containers are not permitted to be used for domestic purposes.
4.  Three copies of Import Entry forms are required for the importation of containers whether loaded or empty.  In addition, a cash or a bank guarantee covering the amount of payable duties, plus 20% is required.
5.  After the Entry has been submitted and the guarantee has been made, the Customs authorities will issue two copies of a Container Release Permit to the importer.
6.  Most containerized cargo will be unstuffed from the container and stored in a landing godown and the examination of the containerized cargo is done in the same manner as for conventional cargo.
7.  FCL containers may be examined at the Customs office or importer's premises upon request but LCL containers must be examined only in a landing-godown.
8.  Two copies of an Export Entry are required for the exportation of containers, whether loaded or empty, and they will be treated as conventional export cargo.
9.  Stuffing of containers and loading of containerized cargo must be done under Customs supervision.
10.  Customs seals are used to safeguard import and export cargo in containers including those stored in the port area.

Source: Customs Import Procedures, Thai Customs Department. 

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