Criteria for duty exemption on used household effects in the case of relocation

     Consideration for the exemption of duty on used household items in the case of relocation shall be based on the following consideration criteria:

In the case of foreigners

1. Foreigners who move their domiciles into the Kingdom must be granted an immigration quota, as shown in their passport or alien certificate, or

2. Foreigners who are permitted to work in the Kingdom and considered moving their domicile must be granted permission from the Immigration Office to stay in Thailand for at least 1 year. In the event that the permission has not yet been granted but it is an urgent matter, one of the following documents must be submitted for consideration:

 - Letter from the Immigration Office certifying that the foreigners will be granted a temporary stay for a year; 
 - Letter of permission from the Labor Department stating that the foreigners have been granted permission to work in Thailand for not less than 1 year.

3. Foreigners who entered as experts, specialists, or under government contracts must present a letter from that government agency certifying that they have been permitted by the Immigration Office to stay in Thailand with a non-immigrant visa and will be working for at least 1 year. 
     In the case of foreigners who relocated with their spouse according to items (2) and (3), and if it appears that their spouse has been granted permission to stay in Thailand for at least 1 year and the Immigration Office has granted permission to stay in Thailand for the first time 90 days, the follower shall be considered to have relocated into Thailand. Foreigners who entered Thailand with a non-Immigrant O visa for retirement or who stay with a Thai wife do not fall under item 1.

In the case of Thai citizens

1. Thai citizens or Thai government officials who work or hold a position in a foreign country or visit a foreign country must permanently stay for at least 1 year. In the case of returning early, they must provide evidence showing that they have returned due to the termination of their employment contract, or have been ordered to return to perform duties in Thailand, or have completed a premature visit.

2. Thais who permanently stay abroad in other cases for a period of not less than 1 year must certify to the competent official that they will return to be domiciled in Thailand.

Information as of 8 October 2018

Source: Suvarnabhumi Airport Passenger Inspection Customs Office

Tel. +66 2134 0400