Criteria for duty exemption on privileged goods imported in accordance with Thailand's obligations to other countries

Criteria for duty exemption on privileged goods imported in accordance with Thailand's obligations to other countries

1. In accordance with its agreements with the United Nations and its diplomatic missions, imports by UN agencies and national embassies are overseen by the Ministry of Foreign Affairs, the Diplomatic Bureau, which determines both the type and quantity of imports to be imported. The Department of Diplomatic Protocol will consider both types and quantities of imports that will be exempted from duty, as well as supervising imports that are exempt from duty by officials of agencies affiliated with the United Nations and embassy officials, who will be entitled to exemption from duty on importing personal belongings, household items, and one car per person.

2. In accordance with its agreements under Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government, the Agreements require that the Thai Government grant duty exemption for goods brought into Thailand to be utilized under the programs and for the personal and household effects, as well as one car per foreign expert working in Thailand under such programs. Those items must be imported no later than 1 month before the expert's entry or no later than 6 months from the expert's first entry in Thailand, with the following international assistance agreements granted to Thailand:

(2.1) Assistance Contracts/ Agreements Granted through the Thailand International Cooperation Agency (TICA): TICA is responsible for the importation and clearance of goods under these programs, regardless of the agencies carrying out the programs;
(2.2) Assistance Contracts/ Agreements Not Granted through TICA: The agreements are made by other government agencies with other countries in which the agreements provide for the exemption of duties as mentioned in (2), and such agreements must be approved by the Cabinet. Exemption from import duties under this agreement shall be approved by the Customs Department;

 (2.3) The agreement Thailand has with UNESCO in accordance with the Florence Agreement, which is an agreement to exempt duty on the import of materials for educational, scientific, and cultural purposes imported by educational institutions and government agencies. Imports pursuant to the Florence Agreement are subject to consideration by the Import Duty Exemption Committee on Educational, Scientific, and Cultural Materials appointed by the Council of Ministers, in which customs officials join as committees, based on the Florence Agreement and customs law. 

         When the Committee considers the duty exemption, it will notify the decision to the Customs Department and the agency applying for import duty exemption for further action. The items within the scope of the Florence Agreement that agencies and government agencies are entitled to exempt from import duty are listed in the appendixes of the Florence Import Agreement, as follows:

•  Appendix A: Books, publications, and documents;
•  Appendix B: Works of art, and collections in connection with education, science, and culture;
•  Appendix C: Audiovisuals in connection with education, science, and culture;
•  Appendix D: Scientific equipment;
•  Appendix E: Articles for the blind.

3. Acts granting exemption from import duty on goods imported for use in certain projects, such as the Act on Protecting the Operations of the Southeast Asian Fisheries Development Center B.E. 2514, which requires that tax and duty-free allowance be made on vessels, motor vehicles, materials, and equipment at the Southeast Asian Fisheries Development Center. This is only when the Southeast Asian Fisheries Development Center has obtained approval from the Ministry of Agriculture and Cooperatives to enter the Kingdom.
4. This import duty exemption of privileged goods is only for individuals or organizations. If the person entitled to the duty exemption transfers the duty-exempted goods to a person who is not entitled, or it is used in other projects that are not eligible for a duty exemption, the items shall no longer be exempt from duty, with immediate effect.

5. Certain goods are exempt from provisions under (4) by publication in the Government Gazette. The Notification of the Ministry of Finance on Determination of Exemption of Goods from Regulations under Section 10 of the Customs Tariff Decree B.E. 2530, dated 31 December 2006, prescribes the following items: Exempt from the provisions under (4).

• Supplies, medicines, consumables, and personal effects for personal use which are left in stock on the date the grant for tax and duty exemption or when reduction is terminated;
• Household effects that have been imported for more than 2 years, which the person entitled to exemption or the duty reduction has imported for personal use;
• Items that are proven to the Customs Department that they are defective or damaged to the point that they cannot be repaired;
• Other items which the person entitled to the exemption or the duty reduction brought into the Kingdom more than 5 years before. The exemption from the provisions under (4) does not include cars or motor vehicles, except in the case of items under (6).

6. Cars granted international diplomatic privileges or privileges under the Technical Cooperation Agreement shall be exempt from the provisions under (4).

7. Other goods that are exempt from the provisions under (4).

Information as of 18 February 2023

Source: Customs Department

Tel. +66 2667 7000 ext. 20-5523, 20-7638 or 20-5539