Section 22.28 Any vessel leaving a port may be supervised by the customs official until reaching the boarding station, where the vessel shall halt to bring the official back and to be examined by the competent official. Any fire-arm, ammunition, gunpowder, or explosive which has been delivered on arrival into the custody of the customs shall be returned to the vessel. If any vessel, with any customs or other officials of the Government on board, departs from any port without their consent; or the proper facilities are not provided for the official in the execution of his duty, the master shall be liable to a fine not exceeding one hundred thousand Bath.
Section 23. If any vessel liable to seizure or examination under this Act does not halt when required to do so, and is chased by a vessel in His Majesty’s Service, or in the service of the Customs Department, having the proper pendant and ensign of H.M. Service hoisted, it shall be lawful for the official in charge of the service vessel, after having caused a gun to be fired as a signal, to fire at or into such escaping vessel.
Section 24.29 Any article liable to forfeiture under this Act may be seized at any time and any place by the customs official, administrative or police official.
Where the owner of or the person having a right to the goods so seized does not lodge a claim within sixty days for a conveyance used in committing an offence or thirty days for other things as from the date of the seizure, such article shall be regarded as ownerless and shall become the property of the State, irrespective of whether criminal prosecution is brought against the case.
Section 25. All goods or articles seized under this Act shall be delivered into the custody of the competent customs official. If there is no such official within a reasonable distance, they shall be delivered into the custody of the nearest Amphoe, who shall hold them on behalf of the customs. All good seized or forfeited under this Act or other laws relating to the customs shall be disposed of as instructed by the Director-General.
If the goods seized are of perishable or their detention posses a risk of damage or the expense of detention is more than reasonable, the Director-General or the person authorized by him may instruct the competent official to sell them by auction or by other means as appropriate before they become property of the State, and the proceeds thereof, deducted by all expenses and charges, shall be retained in lieu of the goods.30
Section 26. Any article liable to seizure under this Act may be displayed at a police station or Court if required in
connection with a case charged by the police. For this purpose, the police official shall notify to the customs in writing that it has been detained, and shall, as soon as possible, take it to the Customs House and deliver it into the care of the customs.
Section 27. Any person imports or brings into the Kingdom any tax unpaid, restricted, or prohibited goods, or any goods which has not duly passed through the customs, or exports or takes such goods out of the Kingdom or assists in any way in importing or exporting or removing or assisting to removal without permission from any ship, quay, godown, warehouse, place of security, or store room, or provide the place to keep, or conceals such goods, or permits or arranges other persons to do so or is involved in any manner in carrying, removing, or dealing with such goods in any manner to avoid or attempt to avoid the payment of customs tax or of any duties of avoid or attempt to avoid any provisions of law and restrictions relating to the importation, exportation, landing, warehousing, and delivery of goods with the intention to defraud the government tax of His Majesty the King with must be paid for such goods or avoids the prohibition or restriction of such goods, shall for each offence be liable to a fine of not exceeding five thousand Baht or of three times the price of the goods including duty, or to imprisonment for a term of not exceeding ten years, or to both. For each offence there shall be a fine of four times the amount of price of the goods including duty or to imprisonment for a term of not exceeding ten years, or to both.31
Section 27 bis.32 Any person whoever assists in concealing, disposing or making away with, purchases, takes in pledge or otherwise receives any goods, knowing that such goods are tax unpaid or restricted or prohibited goods; or that they were imported into the Kingdom without duly cleared through the Customs; or that they were imported into the Kingdom by evading duties, restrictions or prohibitions so related to such goods shall be liable to imprisonment for a term not exceeding five years or a fine equal to quadruple the duty-paid value of the goods or both the imprisonment and fine.
Section 27 ter.33 No vessel shall discharge any goods outside the limits of the port without reasonable grounds or without the permission of the competent official. If any master or person violates this provision, he shall be liable to imprisonment for a term of not exceeding two years or to a fine of three times the price of the goods or to a fine of one hundred thousand Baht, whichever is the higher, or to both.
Any goods related to an offence committed under this section shall be forfeited, irrespective of whether any person is liable to a penalty.
Section 28.34 If any vessel within a port area is found with goods on board, and subsequently such vessel is found lighter or a bare vessel, and the master is not able to prove that the goods have been discharged lawfully, the master shall be liable to a fine not exceeding one million Bath or such vessel may be forfeited.
Section 29.35 If any vessel shall be found to have on board any secret or disguised place or any device adapted for smuggling goods, the master shall be liable to a fine not exceeding five hundred thousand Bath. However, the master shall not bear punishment unless there are reasonable grounds to believe that he failed to exercise proper vigilance to prevent, or was involved in or privy to the construction, adaptation, placing, or using such place or device. The place or device shall be destroyed or rendered harmless to the satisfaction of the competent official.
Section 30.36 If any vessel is found to have on board goods in packages of a size or character contrary to the directions of this Act or any other law or Notifications, the master shall be liable to a fine not exceeding five hundred thousand Bath and such goods shall be forfeited.
                  
28. As amended by section 4 of the Customs Act (No. 19), B.E. 2548 (2005).
29. As amended by section 11 of the Customs Act (No. 19), B.E. 2548 (2005).
30. As amended by article 7 of the Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 (1972).
31. As amended by section 3 of the Customs Act (No. 11), B.E. 2490 (1947).
32. As added by section 12 of the Customs Act (No. 19), B.E. 2548 (2005).
33. As added by section 3 of the Customs Act (No. 16), B.E. 2542 (1999).
34. As amended by section 4 of the Customs Act (No. 19), B.E. 2548 (2005).