Application for duty exemption must be submitted by a government agency before taking goods out of customs custody

     One of the procedures for claiming duty exemption of goods under Category 11, Section 4 of the Customs Tariff Decree B.E. 2530 is that an application for a duty exemption must be submitted by a government agency or charitable organization to the Customs Department before goods may be taken out of customs custody, in the two following cases:

1. In the case when a government agency applies a duty exemption, the applicant and the persons signing the duty exemption letter are as follows:

- Central government: The applicant must be a government agency at the department level or equivalent or above, and the person signing the duty exemption letter must be the head of a government agency at the department level or equivalent or above or one who has been assigned;

- Provincial government: The applicant must be a provincial government agency and the person signing the duty exemption letter must be the provincial governor or someone assigned;

- Local government: In the case of provincial administrative organizations, municipalities, or sub-district administrative organizations, the applicant must be a provincial government agency and the person signing the duty exemption letter must be a provincial governor or those assigned. In the case of Bangkok, the applicant must be the Office of the Permanent Secretary for Bangkok, and the person signing the duty exemption letter must be Permanent Secretary of Bangkok or someone assigned. In the case of Pattaya, the applicant must be the Office of the Permanent Secretary of Pattaya and the person signing the duty exemption letter must be the Permanent Secretary of Pattaya or at higher levels or one assigned;

- Other government agencies, such as autonomous universities: The autonomous university must apply for the duty exemption, and the person signing the duty exemption letter must be the rector of the autonomous university or a person assigned. In the case of other government agencies that are juristic persons such as public organizations and constitutional organizations, the government agency must apply for the duty exemption and the person signing the duty exemption letter must be one of the following:

• •  Supreme bosses or the top executives of government agencies or their delegates;
  •   Heads of government agencies from the department level or equivalent and above, supervising, acting in government agencies, or a person assigned.

2. In the case of a charitable organization applying for a duty exemption, the applicant must be an organization or a public charity as specified in Article 2 or Article 3 of the Notification of the Ministry of Finance on Income Tax and Value-Added Tax (No. 2) dated 12 October 1992, on the establishment of charitable organizations, nursing homes, and educational institutions under Section 47 (7) (b) of the Revenue Code and Section 3 (4) (b) of the Royal Decree issued under the Revenue Code on Value Added Tax Exemption (No. 239) B.E. 2534, as amended by the Royal Decree issued under the Revenue Code on VAT Exemption (No. 254), B.E. 2535. The person signing the request for duty exemption must be authorized according to the instrument of the establishment of the organization.

Information as of 14 July 2021

Source: Suvarnabhumi Airport, Customs Inspection Office

Tel. +66 2134 0400