Section 112.86 In the case where a competent official considers that there is a question on the amount of duty of any goods which are clearing through customs, such goods shall be taken to the Customs House or placed in any secure place, unless the competent official and the owner of the goods or his agent agree that only a sample shall be taken for determination of the question. In order to safeguard the revenue of the State, the amount of duty declared in the shipment entry by the importer or exporter, as the case may be, shall be paid and an additional sum of money covering the maximum duty payable on such goods shall be deposited as security but the Director-General may issue a Notification that a security by the Ministry of Finance or a bank shall be accepted in lieu of such additional deposit, and may prescribe the conditions for such performance as considered appropriate.
Section 112 bis.87 In the case where a security is given under section 112 and the competent official has assessed the amount of duty payable and notified the importer or exporter, as the case may be, the importer or exporter shall pay the duty in the amount notified within thirty days as from the date of receiving the notice.
In the case of cash security and the cash security given is sufficient to cover the amount of duty assessed by the competent official, such cash security shall immediately be applicable to the payment of the assessed amount of duty, and the importer or exporter shall be deemed to have paid the notified amount or duty within the period specified in paragraph one.88
Section 112 ter.89 In the case where an importer or exporter does not pay the full amount of duty within the time limit specified in paragraph one of section 112 bis or does not comply with the regulations or conditions prescribed by the Director-General pursuant to section 40 or section 45, the Director-General or a person authorized by him may levy a surcharge not exceeding twenty percent of the amount of duty or additional duty payable. This surcharge shall be deemed as duty.
Section 112 quarter.90 When the importer or exporter pays the duty or additional duty, a surcharge at the rate of one percent a month of the amount of duty paid, calculated not on a compound basis, as from the date of release or exportation to the date of payment shall be collected, but such surcharge shall not be collected in the case of the payment of additional duty under section 102 ter, sub-section 3.
In the case where there is a conversion of a guarantee to cash security after the release or the exportation of goods, a surcharge shall be collected and calculated at the rate of one percent a month, calculated not on a compound basis as from the date of release or exportation to the date of deposit of cash security in substitution of the guarantee. But in the case where such cash deposit is insufficient to cover the duty, a surcharge shall also be collected for the additional duty payable on the basis provided in paragraph one.
In the calculation of a surcharge under paragraph one and two, a fraction of one month shall be counted as one month, and the surcharge shall be deemed as duty.
In the case where the duty paid or the cash security is to be refunded on account of an excess collection of the amount or additional amount payable, the refund shall be made together with an interest at the rate of 0.625 percent a month of the refund amount, calculated not on a compound basis, as from the date of payment of duty or deposit of last cash security to the date of approval of the refund. In the case where cash security is given in substitution of a guarantee after the release or the exportation of goods, the interest on the cash security to be refunded shall be calculated from the date of latest deposit of cash security to the date of approval of the refund. In the calculation of interest under this paragraph, a fraction of one month shall be counted as one month and shall be deemed as duty to be refunded.
Section 112 quinque.91 In the case where an importer or exporter fails to pay duty, the Director-General or a person authorized by him shall have the power to detain any goods of such person which are passing through customs or are in any way under the supervision of the customs until all duties have been duly paid. Where payment is not made within thirty days as from the date of the detention of such goods, the Director-General shall have the power to order the sale by auction of such goods and the proceeds of such sale shall be first used as payment for the duty in arrears, the duty on the auctioned goods, the costs of storage, removal and other charges due to the customs, and any balance remaining therefrom shall be used as payment of any other charge reasonably owed to the storekeeper, and any balance remaining thereafter shall be paid to the agent of the vessel importing the auctioned goods. Any balance remaining after the foregoing deductions shall become property of the State unless claimed by the owner of the goods within six months as from the date of sale by auction.
Section 112 six.92 An importer or exporter has a right to appeal the assessment of duty by a competent official to the Appeal Commission in accordance with the rules prescribed by the Director-General within thirty days as from the date of the receipt of such assessment. In the case where the importation or exportation of goods is in a Changwat other than Bangkok Metropolitan, the appeal can be made through the Customs House or the Regional Customs Bureau, and shall be in accordance with the rules prescribed by the Director-General.
Section 112 septem.93 The Appeal Commission shall consist of the Director-General as Chairman, a representative of the Ministry of Finance, a representative of the Office of the Council of State and qualified persons appointed by the Director-General in the number of five but not exceeding seven persons. The Appeal Commission shall appoint the officials of the Customs Department as Secretary and Assistant-Secretary. The Secretary shall also be a member.
Section 112 octo.94 A qualified member appointed by the Director-General shall hold office for a term of three years.
Upon the expiration of a term under paragraph one, if a new member is not yet appointed, an outgoing member shall remain in office to perform the duties until a newly appointed member takes office.
The appointment of a new member shall be within thirty days as from the date of expiration of term.
An outgoing member may be re-appointed but shall not serve for more than two consecutive terms.
                  
86. As amended by article 14 the Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 (1972).
87. As added by article 15 of the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 (1972).
88. As repealed by section 7 of the Customs Act (No. 17), B.E. 2543 (2000).
89. As added by article 15 of the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 (1972).
92. As added by section 8 of the Customs Act (No. 17) B.E. 2543(2000).