Section 8 bis.14 The Director-General shall have the following powers:
(1) to approve the establishment of a bonded warehouse for displaying and selling goods stored therein in accordance with the regulations laid down by him;
(2) to approve the establishment of a bonded warehouse for producing, mixing, assembling, packing, or performing any other procedure on the goods imported and stored therein in accordance with the regulations laid down by him.
Unless otherwise provided, the bonded warehouse under (1) and (2) shall be subject to the provisions on bonded warehouse.
Section 9. All warehouses, godowns, or other places of security, whether for the examination or storage of goods, shall be established and maintained by and at the cost of the merchants or other persons concerned.
Payment of Tax
Section 10.15 All taxes shall be collected in accordance with the provisions of this Act and the law on Customs Tariff. Payment of tax shall be made to the competent official at the time of issuing of the delivery order.
If the tax paid is less than the actual amount payable, the Customs Department has the right to collect the deficient amount. But in the case where it appears after the release of goods from Customs custody or after exportation that the tax paid is less than the actual amount payable and the amount of deficiency does not exceed twenty Baht per shipment entry, the Director-General or a person entrusted by him may by order waive the additional collection.
Except in the case of evasion or attempted evasion of duty, the right of the Customs Department to collect the deficiency on the grounds of type, quality, quantity, weight or value of any goods or of the rate of duty thereof, shall have a limitation period of ten years. But in the case of an error in the calculation of duty, the right of the Customs Department shall have a limitation period of two years as from the date of importation or exportation.
In the case where the Director-General deems fit, he has the power to return the tax paid in excess solely due to an error in the calculation of duty without the need for the submission of a statement of claim, provided that such return shall not be made after two years as from the date of importation or exportation.
The right to claim a refund of duty paid in excess lapses upon the expiration of a period of two years as from the date of importation or exportation, as the case may be. The claim for a refund on the grounds of the type, quality, quantity, weight or value of any goods or of the rates of duty thereof shall not be accepted for consideration after the payment of duty and the delivery or exportation of such goods, except in the case where a statement indicating an intention to claim is given to the competent official before the delivery or exportation or where the competent official should have known before the delivery or exportation that the duty paid is in excess of duty payable for the goods so delivered or exported.
Section 10 bis.16 The liability to pay tax on imported goods is incurred at the time when the importation is completed.
Subject to section 87 and section 88, the calculation of tax shall be in accordance with the nature of the goods, price of the goods and the corresponding customs tariffs at the time when such goods have been released from the duty free zone. However, in the case of goods stored in a bonded warehouse, the calculation shall be in accordance with the customs tariff in force at the time of the release of such goods from the bonded warehouse, whether they are in the same condition of the importation or otherwise.
However, in the case where goods existing within the Kingdom are transferred into the duty free zone, where such goods are not entitled to a refund or an exemption of duty, the price of such goods shall not be included in the calculation of tax. The above shall be in accordance with the procedure approved by the Director-General or prescribed by the Director-General in a Notification.
Section 10 ter.17 The liability to pay tax on export goods is incurred at the time when the exportation is completed.
The calculation of tax shall be in accordance with the nature of the goods, price of the goods and the corresponding customs tariff at the time of issuing of the delivery order.
A claim for tax refund, in the case where goods are not exported from the Kingdom, shall be made after thirty days but not more than ninety days as from the date of issuing the delivery order.
Section 11.18 The determination of the customs prices, in the case of the imported goods shall include the cost of insurance, the cost of delivery to the port or the place of entry, the cost of loading onto the ship, the cost of unloading from the ship or other costs concerning the delivery of imported goods to the port or the place of entry.
In the case where there is no cost of insurance, cost of delivery to the port or the place of entry, cost of loading onto the ship, cost of unloading from the ship or other costs related to the delivery of imported goods to the port or the place of entry, the value of such item shall be in accordance with that prescribed by the Director-General.
Section 11 bis.19 In the case where it is considered that the declared price of imported goods are apparently low or is unlikely the true price of the goods and if the customs price determined under the rules, procedure and conditions of payment and determination of customs price under subsection (2) (a), (b), (c), (d) and (e) of the definition of “customs price” or “price” in section 2 is still apparently low or is still unlikely the actual price of such goods, the Director-General shall have the power to prescribe the customs price of such goods.
Section 12. If an agreement can not be reached on the customs price of any goods, the Director-General shall have power to accept such goods as payment tax or to purchase all or any part of such goods, or any lot of one sort or type of goods or the whole part or lot of the declared price increased by two and a half percent, or if there is no such payment or purchase, the Director-General and the owner shall have power to appoint an equal number of arbitrators not exceeding two arbitrators on each side to settle the dispute.20
                  
14. As last amended by section 4 of the Customs Act (No.18), B.E. 2543 (2000).
15. As amended by article 4 of the Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 (1972).
16. As last amended by section 5 of the Customs Act (No. 18), B.E. 2543 (2000).
17. As added by article 5 of the Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 (1972).
18. As last amended by section 4 of the Customs Act (No. 17), B.E. 2543 (2000).
19. As added by section 5, Ibid.
20. As amended by section 6, Ibid.