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Feature Articles :

History of Cannabis
  and Anti-Marijuana
  Laws in Thailand

Thailand’s Notable
  Criminal Extradition

Guide for Tourists
  to Laws in Thailand

Neither Free nor Fair:
  Burma’s Sham Elections

Sex Laws in Thailand:
  Part 1

Renewable Energy
  in Thailand

Transsexuals and
  Thai Law

Foreign Mafia in


This article has been prepared with the kind assistance of Chaninat & Leeds, a full-service law firm practicing both family and business law, specializing in land acquisition and company registration as well as US K3 visa process for Thais.

Thailand Lawyer Blog:
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 Courts Order Thai
  Military to Cease
  Labeling Transsexuals
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 Work Permit Law
  Changes in Thailand
 Bahamian Supreme Court
  Ruling Backs
  Prenuptial Agreement
  “The Neutron Bomb
  the Global Financial
 The Effects of the US
  Government’s Policies
  on Americans Living
 Chinese Assimilation
  in Thailand vs. Malaysia
 Illegal Wildlife
  Trafficking in Asia:
  Thailand as a Hub?
 Rabbi Enforcing
  Jewish Divorce Order
  Arrested by FBI
 U.S. Prenuptial
  Agreements in Thailand:
  Why Thai Law is
 US Immigration in
 Abortion and Family
  Planning Law in
  the Philippines
 U.S. Courts and the
  Application of Foreign
  Law to International
  Prenuptial Agreements
 Thailand Blasted by 2011
  Human Trafficking Report
 US Expats on Alert:
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  Extends IRS’s Reach
 Hangover 2 and
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(2) goods imported into the Kingdom and into a duty free zone for use in industrial, commercial or any other activity which are beneficial to the economy of the country, or
(3) goods released from other duty free zones.

Export duty shall be exempted for articles released from a duty free zone for exportation from the Kingdom.

Section 97 six. The importation and production of goods in a duty free zone shall be exempted from excise duty as provided in the law on excise duty.

The importation and production of goods in a duty free zone shall be exempted from spirits duty, stamp duty and fees under the law on spirits, the law on tobacco, and the law on playing cards, whereby the provisions relating to the exemption and collection as prescribed in the law on excise duty shall apply mutatis mutandis to the aforementioned exemption of spirits duty, stamp duty and fees.

Section 97 septem. In the case of the importation of goods into the Kingdom or the taking of raw materials within the Kingdom into a duty free zone for producing, mixing, assembling, packing, or processing of the goods in any manner with the object of exportation from the Kingdom, the goods shall be exempted from the application of the law where related to the control of standards or quality, the affixation of any mark or sign, which shall be in accordance with the regulations prescribed by the Director-General.

Section 97 octo. In the case where there is a law which provides for the exemption of any goods from duty or the refund of duty upon exportation from the Kingdom, if such goods are taken into a duty free zone, they shall be exempted from duty or given a duty refund, whereby it shall be regarded that such goods have been exported out of the Kingdom at the time they are taken into the duty free zone. The foregoing provisions shall be in accordance with the regulations prescribed by the Director-General.

Section 97 novem. The taking of goods out of a duty free zone for use or for distribution within the Kingdom or for transfer to a bonded warehouse, or for distribution to an importer under section 19 bis of the Customs Act (No.9), B.E. 2482 (1939) or a person entitled to an exemption of duty under the law on customs tariff or other laws, shall be regarded as an importation into the Kingdom, or the completion of importation at the time when such goods are taken out of the duty free zone. The foregoing provisions shall be in accordance with the regulations prescribed by the Director-General.

The taking of goods in a duty free zone for use or for consumption or for other benefits other than the objectives of establishing the duty free zone shall be deemed as the taking of goods out of the duty free zone under paragraph one, unless it is the disposal or destroying of material waste, damaged articles, goods that cannot be used, or unused goods which are in the duty free zone under the permission of the Director-General and in accordance with rules and procedures prescribed by the Director-General in a Notification.

Section 97 decem. The provisions of Chapter 10 Warehousing and the penalties in relation to such provisions shall apply to the taking of goods into, storage, exportation, control, transport of goods in the duty free zone and the powers of a competent official, mutatis mutandis.

Bonds and Securities

Section 98. The Director-General may require security from any person or persons beneficially interested in any activity within the management or control of the Customs Department either by bond or otherwise to the satisfaction of the Director-General for the due performance of any condition, order, or activities related to the Customs Department or incidental thereto. All such bonds or other securities shall be valid in law and if a breach of any of the conditions thereof is committed, legal proceedings may be taken in the same manner as any bonds expressly directed by or provided for under the provisions of this Act or any other law. All such bonds shall be taken to and for the use of His Majesty’s Government, and may be cancelled by the Director-General after the expiration of two years as from the date of the bond, or if any time limit was prescribed for the performance of the conditions of the bond, as from such time limit.

False Declarations

Section 99.80 Any person who makes or allows others to make or submits or arranges for others to submit a shipment entry, declaration, certificate, record or other instruments to the competent official in relation to this Act or required by this Act, which is false, incomplete, or misleading in any particular statement, or if any person required by this Act to answer any question put to him by the competent official does not truthfully answer such question, or any person who refuses or neglects the up-keep of any record, register, account book, document or other instruments required by this Act, or any person who counterfeits or makes any transaction relating to this Act, or alters any instrument of record or other instruments after it has been officially issued, or any person who counterfeits the seal, signature, initials, or other mark of or used by any official of the Customs Department for any purpose relating to this Act, such person shall be liable to imprisonment for a term not exceeding six months or a fine not exceeding five hundred thousand Bath or both the fine and imprisonment.

Legal Proceedings

Section 100. If in any prosecution in respect of any goods seized for non-payment on duties or for any other cause of forfeiture, or for the recovering any penalty or penalties under this Act, any dispute arises as to whether the proper duties have been paid in respect of such goods, or whether the goods have been legally imported, unshipped, exported, shipped, removed, stored, sold or otherwise dealt with, then and in every such case the burden of proof thereof shall be upon the defendant in such prosecution.

Section 101. Any competent official, acting under the authority of the Director-General, may institute, prosecute, defend or conduct any proceeding before any Court in any matter relating to the customs.

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80. As amended by section 4 of the Customs Act (No. 19), B.E.2548 (2005).


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