FAQs

Thai version

Customs Duty - Importer

Type 1

Duty Suspension under:
1. Industrial Estate Authority of Thailand (I-EAT) Free Zone
2. Free Zone
3. Bonded Warehouse
 

Type 2

Duty Exemption under the Board of Investment Office (BOI)

Type 3

Duty Drawback under Section 19bis of the Customs Act

Type 4

Duty Paid

Type 5

Donations


Type 1

Duty Suspension under:
1. Industrial Estate Authority of Thailand (I-EAT) Free Zone
2. Free Zone
3. Bonded Warehouse
 

Questions: Can manufacturers transfer raw material, machinery and equipment from flooded areas to other areas? 
Answer: Yes, these materials will not be required to go through the clearance process during the evacuation, but the manufacturers will be required to ensure that they go through the clearance process with the Customs Department after the transfer of materials is complete.

Top

Questions: Can manufacturers produce finished products in other areas? And will these manufactures still be eligible for duty incentive schemes? 
Answer: Yes, the manufacturers will still be eligible for duty incentive schemes, but they must notify the Customs Department of their temporary manufacturing sites.

Top

Questions: Can manufacturers bring imported raw material, machinery and equipment to temporary manufacturing sites? Will those materials still be eligible for duty exemption? 
Answer: Yes, the materials will be eligible for duty exemption and the manufacturers can continue to declare the existing Free Zone or Bonded Warehouse area code during the import clearance process.

Top

Questions: Can manufacturers sell finished products that are manufactured in temporary manufacturing sites to overseas or domestic markets from the temporary manufacturing sites? 
Answer: Yes, and the manufacturers will still be eligible for the normal duty incentive schemes and can continue to declare the existing Free Zone or Bonded Warehouse area code during the import clearance process.

Top

Questions: When the situation returns to normal and manufacturers wish to transfer raw material, machinery and equipment back to existing manufacturing sites, are there any conditions or requirements relating to the transfer? 
Answer: The manufacturers are required to notify the Customs Department of the transfer date and the transfer process must be completed within 15 days from the date of transfer as indicated in the notification. The manufacturers are also required to submit a list of the transferred raw material, machinery and equipment within 30 days from the date of transfer as indicated in the notification.

Top

Questions: If any raw material, machinery or equipment is lost at the time of transfer to the existing manufacturing sites, will the manufacturers have any tax liabilities? 
Answer: Yes, such items will be subject to duty, excise tax (if any) and VAT, and the manufacturers will be required to notify the Customs Department within 30 days from the date of transfer as indicated in the notification.

Top

Questions: If any raw material, machinery or equipment was damaged by flooding, can those items be scrapped or sold? 
Answer: Yes, those items can be scrapped or sold and the manufacturers will be required to notify the Customs Department for processing the clearance.

Top


Type 2

Duty Exemption under the Board of Investment Office (BOI)

Questions: Can manufacturers transfer raw material, machinery and equipment from flooded areas to other areas? 
Answer: Yes, BOI approval for the transfer of these materials is not required before the evacuation, but the manufacturers will be required to obtain approval from the BOI after completing the transfer of the items.

Top

Questions: Are there any relief measures to support manufacturers if raw materials are lost as a result of the flooding? 
Answer: In the case of total losses, the raw materials will be adjusted to be classed as defective parts and no duty liability will be imposed on the defective parts. However, strong supporting evidences will be required.

Top

Questions: If manufacturers wish to import new machinery and equipment to replace damaged machinery and equipment, will the new machinery and equipment be eligible for duty exemption? 
Answer: Yes, the new machinery and equipment will be eligible for duty exemption, and the BOI has extended the import period for another six months (previously, the import period was to expire on 31 December 2011)

Top

Questions: Are manufacturers allowed to sub-contract the production of finished products using raw materials under BOI privileges to other manufacturers during this period? 
Answer: Yes, to be eligible for this, the manufacturers are required to obtain approval from the BOI prior to commencing operations.

Top


Type 3

Duty Drawback under Section 19bis of the Customs Act

Questions: Are there any flood relief measures to support manufacturers? 
Answer: Yes, the Customs Department has extended the export period for products that are manufactured from raw materials under Section 19bis of the Customs Act for another six months.

Top


Type 4

Duty Paid

Questions: In the case of raw material, machinery and equipment on which duty and tax have been paid, are there any flood relief measures to support manufacturers who are not eligible for any tax incentive schemes. 
Answer: No, there are no flood relief measures to support the manufacturers in this case.

Top


Type 5

Donations

Questions: Are there any customs incentive schemes to support importers who wish to donate goods? 
Answer: Yes, in the case of donations to government agencies or philanthropic associations, the imported goods will be eligible for duty exemption. However, certain conditions will apply i.e. verification of letter or certification issued from the relevant authorities.

Top