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This translation has been prepared by Chaninat & Leeds, an American law firm in Bangkok. Their services range from corporate registration to family law, including US K3 visas in Thailand.


Customs Duty Ruling Commission

Section 2 bis. There shall be a Customs Duty Ruling Commission, consisting of the Permanent-Secretary of the Ministry of Finance as Chairman, Director-General of the Customs Department, Director-General of the Revenue Department, Director-General of the Excise Department, Director-General of the Fiscal Policy Office, the Secretary-General of the Council of State and three qualified persons appointed by the Minister as members.

The Commission shall appoint officials of the Ministry of Finance as Secretary and Assistant-Secretary.

Section 2 ter. A qualified member appointed by the Minister under section 2 bis shall hold office for a term of three years. An outgoing member may be re-appointed.

Section 2 quarter. In addition to the vacation of office upon the expiration of term under section 2 ter, a qualified member appointed by the Minister vacates office upon:
(1) death;
(2) resignation;
(3) dismissal by the Minister;
(4) being an incompetent person or a quasi-incompetent person or a bankrupt;
(5) having been imprisoned by a final judgement imposing a term of imprisonment, except for an offence committed through negligence or a petty offence.

In the case where a qualified member vacates office before the expiration of the term, the Minister shall appoint another person to act as a member in his/her place.

The qualified member so appointed in accordance with paragraph two may hold office only for the remaining term of the member replaced.

Section 2 quinque. At a meeting of the Customs Duty Ruling Commission, the presence of not less than one-half of the total number of the members is required to constitute a quorum.

If the Chairman is not present at a meeting, the members present shall elect one among themselves to preside over the meeting.

The decision of the Commission shall be by a majority of votes. Each member shall have one vote. In the case of an equality of votes, the presiding member shall have an additional vote as a casting vote.

Section 2 six. The members of the Customs Duty Ruling Commission shall be the competent official under the Penal Code.

Section 2 septem. The Commission under section 2 bis shall have the following powers:
(1) to prescribe the scope of power of the competent officials;
(2) to prescribe the rules, procedures and durations for the inspection and assessment of tax and duty;
(3) to give rulings on tax and duty related problems as submitted by the Customs Department for advice;
(4) to give advice or suggestions to the Minister in respect of the collection of tax and duty.

The prescriptions under (1) and (2) shall be carried out by the competent officials after an approval of the Council of Ministers and the publication in the Government Gazette.

The ruling of the Customs Duty Ruling Commission under (3) shall be final. In the case where a ruling is later amended, such amended ruling shall not have retroactive effect with the exception of the case where there is a final judgement causing such amendment. The competent official shall have the power to apply the judgement where related to retroactive penalties only to the parties in such case.

Section 2 octo. A member appointed by the Minister who has a vested interest in any issue required to be ruled under section 2 septem (3) may not attend or cast a vote at such meeting.

Management and Designation of Ports, etc.

Section 3. His Majesty the King shall appoint or shall be graciously pleased to permit the Minister to appoint a suitable person as a chief management of the Customs Department to inspect the activities which are the duties of such department. Such person, hereinafter called the "Director-General", shall have the duty to supervise and control the staff of the Customs Department, the power to grant salaries and allowances, to require securities for good conduct, and to issue rules as he may deem necessary for the proper operation of the Department and its enforcement accordingly.

Section 4.9 For the purpose of importation and/or exportation of goods and customs control, the Minister shall have the power to issue Ministerial Regulations:

(1) to provide that any port or place in the Kingdom is a port or place for the importation and/or exportation of any or all types of goods by sea or by land, or to be a port or place for the exportation of goods for which an application for the repayment of import duty has been made or for bonded goods, provided that certain conditions may be imposed as he deems fit;
(2) to provide that any airport in the Kingdom is a customs airport under the conditions as he deems fit;
(3) to designate the customs limits in any port, place or airport so provided.

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8. As added by section 3 of the Emergency Decree Amending the Customs Act, B.E. 2469 (1926), B.E. 2528 (1985).

9. As amended by section 4 of the Customs Act (No. 8), B.E. 2480 (1937).


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