Normative and legislative aspects – THAILAND

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Normative and legislative aspects
Regulations of exchange
Custom clearance and documents of importation: the procedure for custom clearance of goods is similar; both those arrives by land and by air and marine transportation. To begin the custom clearance procedure, the importer has to complete a module of importation and hand it in with a copy of bill of lading, pro-forma invoice, shipment bill, declaration of importation, and also certificate of origin, in case it is required, to the Customs Office.

After submitting the documents, the importer has to pay the duty, the VAT (value added tax) and excise tax. In case the total amount of customs or urgent clearance is not required, it is possible to leave the deposit. Goods which are not cleared through customs within 2 months from the date of arrival are subject to the confiscation, as well as they are goods declared “dangerous material” so that they cannot start the clearance procedure within the period scheduled by the Director of Customs.
Customs classification of goods: Goods are classified with the Harmonized System in compliance with international agreement.

Restriction of importation: Money, rubber, rubber works, tobacco and the end of tobacco works, living and dead animals, arms, ammunition and its parts and accessories, drugs and narcotics, beverages, alcohols, sugar and sugar products, scale. There is the obligation to obtain the permission and certificate (of origin, of quality, etc) in order to determine categories of goods.

Temporary importation: it is possible to get the advantages of temporary importation regime in case of the shows and fairs, seminars, conventions, vocational meetings and international conferences. The tax exemption of importation is granted to the following conditions:
Each goods temporary imported in occasion of seminars or conventions must be re-exported within 6 months from the date of importation .Goods in regime of temporary importation are those imported in view of fair events organized by the Thai Government or by institutions of foreign countries or by the private or foreign accredited organizations. Goods imported for the free distribution are duty-free, on condition that their quantity is appropriate and insignificant unit value, and have a logo or symbol which makes them link tightly to the manifestation.