14 December 2009
CUSTOMS ACT, B.E. 2469 (1926)1
HIS MAJESTY KING PRAJADHIPOK IS GRACIOUSLY PLEASED TO PROCLAIM THAT:
Whereas it is expedient that the management and conduct of the work of the Customs Department should be regulated;
Be it, therefore, enacted by the King, as follows:
Section 1. This Act is called the “Customs Act, B.E. 2469 (1926)”, and it shall come into force three months after the date of its publication in the Government Gazette.2
Section 2. For the purpose of this Act or other laws relating to the Customs, and of the interpretation of such Act or laws, the following terms unless they are contrary to the provisions or contents herein, shall mean and include the following objects and matters:
“Minister” means the Minister having charge and control of the execution of this Act;
“Director-General” means the Director-General of the Customs Department;
“customs official” and “official” means and includes any person performing official duties for the Customs Department, being an officer of Royal Thai Navy or Nai Amphoe or Assistant-Nai Amphoe who has been specifically appointed to act on behalf of the Customs Department;3
“competent official” means and includes any “official” who is appointed for a particular duty or who performs any particular duty in the ordinary course of his or her employment;
“foreign port”, “foreign region”, or “foreign city” means any place outside the Kingdom of Thailand;
“ship” or “vessel” shall include anything made or used for the carriage of person or property by water;
“master” means any person having command or charge of a vessel;
“tax” means tax, duty, fee, or charge relating to the Customs or internal duty;
“duly cleared through Customs” means and includes the complete performance of duty under the law, the correct shipment entry being obtained, and the full payment of tax and charge;
“importer” includes and applies to the owner or other persons having a period of possession or interest in any goods as from the time of the importation until the completion of delivery from the custody of the customs officials; and “exporter” shall mutatis mutandis be construed accordingly;
"customs price" or "price" of any goods:4
(1) In the case of exportation, means the wholesale cash prices for the sale of goods of the same category and type without loss at the time and place of the exportation without any deduction or reduction in the price, or
(2) In the case of importation, means the price of goods for the purpose of collecting duty in accordance with one of the following prices:
(a) the sale and purchase prices of imported goods;
(b) the sale and purchase prices of identical goods;
(c) the sale and purchase prices of similar goods;
(d) the deducted price;
(e) the calculated price;
(f) the reversionary price.
The rules, procedures and conditions of the application and specification of prices in accordance with (a), (b), (c), (d), (e) and (f) shall be in accordance with the provisions prescribed in a Ministerial Regulation;
“duty” means tax, duty, fee or charge relating to the customs or internal duty;5
“warehouse” means godown, place of security and bonded warehouse;6
“duty free zone” means a zone provided for industrial, commercial operations, or other businesses that are beneficial to the economy of the country. Goods imported into such zone shall be granted duty privileges as provided by the law.7
                  
This legislation was the official authorized translation by Thai Customs Department.
1. As last amended by the Customs Act (No. 20), B. E. 2548 (2005) (published in the Government Gazette Vol. 122, Part 4a, dated 13th January B.E. 2548 (2005)).
2. Published in the Government Gazette Vol. 43 Page 272, dated 13th August B.E. 2469 (1926).
3. As amended by section 3 of the Customs Act (No. 6), B.E. 2479 (1936).
4. As last amended by section 3 of the Customs Act (No. 17), B.E. 2543(2000).
5. As amended by section 3 of the Customs Act (No. 9), B.E. 2482 (1939).
6. As added by article 1 of the Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 (1972).
7. As added by section 3 of the Customs Act (No. 18), B.E. 2543 (2000).