For online shopping service providers planning their business and arranging for sales and delivery of products to foreign countries, or even people wishing to send items abroad by using the services of express consignment operators, including FedEx, UPS, DHL, or TNT, items are separated into three categories, as follows:
Category 1: This category comprises documents that are not subject to duties or taxes under Part 3 of the Customs Tariff Decree B.E. 2530. Any items that are prohibited or restricted are not included. The operator prepares an export declaration on their behalf and, after being inspected by customs officers, it will be loaded into an aircraft for export.
Category 2: Consignments that are exported under the following conditions:
1. Non-dutiable Consignments under Part 3 of the Customs Tariff Decree B.E. 2530. Each air waybill has a FOB (Free on Board) price not exceeding 500,000 baht per bill;
2. Consignments not prohibited or restricted or requiring a customs clearance/ approval/ certification document in accordance with the law or other customs-related authorities;
3. Consignments not belonging to privileges or other tax privileges such as free zones, bonded warehouses, general duty refunds, and duty refunds under Section 28 and Section 29 of the Customs Act B.E. 2560 (2017), Industrial Estate Authority of Thailand Act (No. 4) B.E. 2550, Tax Compensation under the Export Duty Compensation Act of Produced in the Kingdom B.E. 2524, or exemption or reduction of duties under the Investment Promotion Act B.E. 2520;
4. Consignments not belonging to the duty exemption rights under Part 4 of the Customs Tariff Decree B.E. 2530.
The operator prepares an export declaration on their behalf and, after being inspected by customs officers, it will be loaded into an aircraft for export.
Category 3: Consignments other than Category 1 and Category 2; the operator prepares an export declaration on their behalf and, after being inspected by customs officers, it will be loaded into an aircraft for export.
Information as of 18 February 2023