20 January 2010

CUSTOMS ACT (NO.17) B.E. 2543
BY COMMAND OF THE KING’S MOST
EXCELLENT MAJESTY.
_________

Was promulgated on the 25th
Day of February 2543

His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that

Whereas it is expedient to amend the law on customs.

This Act contains certain provisions concerning the restriction of personal rights and liberties, which, under Section 29 together with Section 48 of the Constitution of the Kingdom of Thailand, may be made by virtue of the provisions of the law.

Be it, therefore, enacted by the King, by and with the advice and consent of the Assembly of the Parliament as follows:

Section 1.  This act shall be called the “Customs Act (No. 17) B.E. 2543”.

Section 2.  This Act shall come into force on and from the day of January 1 B.E. 2543

Section 3.  The definitions of “TRUE MARKET VALUE” or “VALUE” in Section 2 of the Customs Act B.E.2469 as amended by the Customs Act (No. 9) B.E. 2482 is repealed and replaced as follows:

“  “CUSTOMS VALUE” or “VALUE” of any goods

(1) In case of exportation, shall mean the wholesale cash price without deduction or abatement for which goods of the same class and kind quality would be sold without loss at the time and place of exportation; or

(2) In case of importation, shall mean the value of goods for the purposes of levying ad valorem duties of customs according to any of:

(a)  the transaction value of  imported goods,

(b)  the transaction value of identical goods,

(c)  the transaction value of similar goods,

(d)  the deductive value,

(e)  the computed value,

(f)  the fall-back value.

The rules, procedures and conditions on the application and the valuation of the customs value under (a) (b) (c) (d) (e) and (f) shall be in accordance with the Ministerial Regulations.”

Section 4.  Section 11 of the Customs Act B.E.2469 as repealed by the Customs Act (No. 9) B.E. 2482 is added as follows:

“Section 11.  There shall be added to the transaction value of the imported goods the cost of insurance, the cost of transport to the port or place of importation, loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation.

If there is no cost of insurance, cost of transport to the port or place of importation, loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation, such costs shall be determined as the Director-General may specify.”

Section 5.  Section 11 bis of the Customs Act B.E.2469 is added as follows:

“Section 11 bis .  If the declared value is clearly low or does not reflect the true value of the goods and if the customs value is determined under the rules, procedures and conditions in accordance with the customs value or value in (2) (a) (b) (c) (d) and (e) of the definitions of “customs value” or “value” in Section 2, the price is still clearly low or does not reflect the true value of such goods, the Director-General shall have the power to determine the customs value.”

Section 6.  Section 12 of the Customs Act B.E.2469 is repealed and replaced as follows:

”Section 12.  If  there is a disagreement as to the true customs value of any goods, the Director-General shall have the right to accept payment in kind, or purchase such goods, or any part or lot of one sort or the whole part or the whole lot, at their declared value increased by two and a half percent; or if payment in kind or such purchase is not made, the Director-General and the owner of the goods shall each have the power to call in an equal number of  arbitrators not exceeding two on each side to assist them in settling the dispute.”

Section 7.  Clause three of Section 112 bis of the Customs Act B.E.2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed.

Section 8.  Section 112  sex, Section 112 septem, Section 112 octo, Section 112 novem, Section 112 decem, Section 112 undecim, Section 112 duodecim, Section 112 tredecim, Section 112 quattuordecim, Section 112 quindecim, Section 112 sedecim, Section 112 septendecim, Section 112 octodecim, and Section 112 novemdecim of the Customs Act B.E.2469 are added as follows:

“Section 112 sex.    The importer or exporter may, in the form laid down by the Director-General, lodge an appeal to the Customs Valuation Appeal Committee, against the assessment of the competent officials within thirty days after the date of receiving the notice of assessment.  In the case of importation or exportation in a province other than Bangkok and in compliance of the regulations laid down by the Director-General, the appeal may be filed through a customs house or a regional customs bureau.

Section 112 septem .   There shall be a Customs Valuation Appeal Committee composed of the Director-General as Chairman, a representative of the Ministry of Finance, a representative of the Office of the Council of State and not less than five but not more than seven qualified persons appointed by the Director-General to be members.

The Committee shall appoint officials from the Customs Department to serve as Secretary and Assistant Secretary.  The Secretary is also a member of the Committee.

Section 112 octo.   The qualified persons appointed by the Director-General shall remain in office for a term of three years.

After the completion of the term of office, if there is still no new appointment, the member who has completed his term of office shall remain in the office until a newly appointed member assumes the post.

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