When goods are brought through Thailand with the intention of shipping them onward to another country, the person or enterprise in charge is responsible for import and export taxes. Tax is a form of revenue that the Thai Customs Department has the legal authorization to collect from any agents who wish to import or export goods into or out of Thailand. There are many types of tax rates. Some are collected according to the goods’ condition, and some depend on the price, while others depend on both condition and price.
There are four types of goods that have to be declared for import and export tax:
1. Transit or transshipment goods that legally passed the Customs clearance process and that are exported within 30 days from the date of importation; in such cases, import and export tax are not charged;
2. Transit or transshipment goods that importers request to change status from imported goods within 30 days from the date of importation; import tax is required, depending on the goods’ condition, price, and current harmonized code;
3. Regarding the agreement on land delivery between Thailand and Laos, if transit goods are not exported or if no request is made to change status from imported goods within 90 days from the date of importation, the goods are marked “Overtime goods”;
4. Regarding the GATT 1994 Agreement, if transit or transshipment goods are not exported or if no request is made to change status from imported goods within 30 days from the date of importation, they are marked “State property.”
Data updated on 6 july 2018
Source:Suvarnabhumi Airport Cargo Clearance Customs Office
Tel. +66 2667 7000 ext. 20-5604
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