When importing donated goods, the importers may apply for duty exemption if the goods are donations to government agencies or charitable organizations, in accordance with the regulations for duty exemption on goods under Category 11, Part 4 of the Customs Tariff Decree B.E. 2530. In the event that the information or documents are insufficient for officials to consider the application, the government agencies or charitable organizations shall be notified in writing to inquire or request additional information. The government agencies or charitable organizations must submit a letter to confirm or clarify information and submit additional documents within the specified period.
When the Customs Department approves the duty exemption and issues a letter notifying the receiver of the result of the duty exemption of donations under Category 11, Part 4, the government agencies or charitable organizations must bring the exemption approval documents and supporting documents for submitting an import declaration to the office or customs house of the port of entry in order to carry out the customs clearance and retrieve the goods from the customs custody.
Upon a request, and if the Director-General or a person authorized by the Director-General finds that any goods need to be removed from customs custody urgently, cash or a bank guarantee or government letter must be placed as security for the tax with a copy of the duty exemption application. However, before retrieving goods from customs custody, government agencies or charitable organizations must fully comply with customs laws and laws related to importation imposed by other authorities.
Information as of 14 July 2021
Source: Suvarnabhumi Airport Passenger Inspection Customs Office
Tel. +66 2134 0400