If the arbitrators of both parties can not reach an agreement, the aforesaid arbitrators shall appoint an umpire whose decision shall be final.
Section 13. All weight, testing, estimation, etc., for the purpose of tax assessment or for any other official purpose shall be performed by the competent official of the Customs Department.
Examination of Goods and Prevention of Smuggling
Section 14. While, goods pass through customs or are in any way under the supervision of the customs, any competent customs official may at any time, open the package and examine such goods and may take samples of any goods for examination, test, assessment, or for other purposes as necessary. Samples shall be delivered free of charge. The official may take sample from such packages or any post of the goods provided that such samples are taken in a reasonable size or quantity and in such a manner as to produce the least possible loss or inconvenience to the owner of the goods. And such samples shall be returned to the owner as soon as possible.
Section 15.21 Customs official may embark any vessel within the territory of the Kingdom and may remain on board while goods are loaded or unloaded, or until such vessel departs. Customs official shall have access and ability to inspect any part of the vessel, at any time. He may inspect any book, record, or document relating to the goods in the vessel. He may order that any compartment of the vessel, package, or container be opened, or if necessary, he may break them open. He may place a mark, seal or lock, or fasten any goods on board or on any place or package. And if such mark, seal, lock, or fastener is intentionally removed, opened, broken, or altered, the master shall be liable to a fine not exceeding one hundred thousand Bath.
Section 15 bis.22 Any person who, without permission of a competent official, embarks a foreign-going vessel while she is within the Kingdom shall be liable to a fine not exceeding fifty thousand Baht.
The provisions of paragraph one shall not apply to the master, crew, passengers and persons having duties to perform on such vessel.
Section 16. A customs official may remove, land, and keep in a place of security any goods which have not been duly cleared through the customs.
Section 17. A customs official may search and release the baggage of passengers, and may detain such baggage if any tax unpaid goods, restricted or prohibited goods are found therein.
Section 18. A customs official may search any person on board any ship within a port area, or any person who disembarked from any ship provided that such official shall have reasonable grounds to suspect that such person possess or carries with him the tax unpaid goods, restricted, or prohibited goods. Before searching any person, that person may require to bring him before, at reasonable speed, a superior customs official of a rank not lower than an inspector or the chief official of a station, or the nearest Amphoe, or chief officer of police station, or his Consulate in the case of a person subjected to the jurisdiction of a foreign consular court. The official before whom such person has been brought shall decide whether there are sufficient reasonable grounds for suspicion and whether the search should be permitted. A female shall be searched by a female searcher.
If any official searches any person without reasonable ground, such official shall be liable to a fine of not exceeding one thousand Baht23.
Section 19.24 A customs official may stop and search a vehicle, cart, or other conveyances, to ascertain whether any smuggled goods are contained therein provided that there are reasonable grounds to suspect that such vehicle, cart, or conveyances has been or is being used in connection with a ship, warehouse, godown, landing place, quay, waterway, border pass or railway. Any person refuses or obstructs or attempts to obstruct such examination, shall be liable to a fine not exceeding fifty thousand Bath.
Section 20.25 Any person found committing or attempting to commit or employing or aiding or inciting any person to commit an offence under the provisions of this Act may be arrested without warrant by any Competent Official, and taken, with any exhibit as to which the offence or attempted offence may have been committed, to a police station to take legal action. If there are reasonable grounds to suspect that any person commits an offence under the provision hereof or possesses article relating to a previous offence or which might be used to commit an offence, the Competent Officer may arrest such person and dealt with this case in a like manner.
Section 20 bis.26 In the case where an offence under this Act occurs in the territorial sea, when the competent official arrests and sends the alleged offender to an inquiry official of any locality, that inquiry official of such locality shall be the responsible inquiry official. In this case, the normal period of the alleged offender’s travel to the inquiry official shall not be counted as the period of keeping in custody of the alleged offender by the inquiry official under the Criminal Procedure Code.
Section 21.27 Every vessel arriving at a port shall halt at the prescribed boarding-station, and shall facility the customs official in every manner in approaching and embarking the vessel. The vessel shall anchor if required by the customs official. The master of vessel shall answer any question posed by the official concerning the vessel, crew, passenger, journey, and the nature of goods thereon. The master shall report on any fire-arms, ammunition, gunpowder, or explosive carried on board, and shall, when ordered by the competent official, deliver all fire-arms and ammunition into the custody of the person in charge of the boarding station and deliver all explosives into the custody of the official appointed for this purpose. The master shall comply with all reasonable orders of the customs official. The customs official shall be placed on board to supervise the vessel to the moor provided for such vessel. The customs official shall be treated politely and provided reasonable accommodation on board. No vessel shall pass through a boarding station without a customs official on board unless special permission is granted by the supervising official of the station. If a master or any person in charge of a vessel refuses or neglects to comply with the aforesaid requirements, such person shall be liable to a fine not exceeding one hundred thousand Bath.
                  
21. As amended by section 4 of the Customs Act (No. 19), B.E. 2548 (2005).
22. As amended by section 5 of the Customs Act (No. 19), B.E. 2548 (2005).
23. As amended by section 9 of the Customs Act (No. 19), B.E. 2548 (2005).
24. As amended by section 4 of the Customs Act (No. 19), B.E. 2548 (2005).
25. As amended by section 10 of the Customs Act (No. 19), B.E. 2548 (2005).
26. As added by section 3 of the Customs Act (No. 15), B.E. 2540 (1998).
27. As amended by section 4 of the Customs Act (No. 19), B.E. 2548 (2005).