Tax privileges for sea transport

      Sea transport is the decision made by many enterprises that engage in overseas transport. They must comply with Customs clearance procedures, such as submitting an Export Declaration form, invoice, Export Control form, and paying taxes and fees. All the procedures can be done by a paperless system in order to facilitate the work of the enterprises. After the goods are inspected by a Customs officer (in cases involving Red Line status), they can be exported immediately.

Exporters are eligible to apply for many kinds of tax exemptions, such as the following:

• Re-export;
• Duty drawback under section 19 Bis (obtaining a refund of Customs duty paid on imported goods if those goods have undergone production and are then exported to a foreign port);
• Tax compensation;
• The Board of Investment of Thailand (BOI);
• Bonded warehouse;
• Free Zone;
• IEAT-Free Zone.

Data updated on September 27, 2016
Source: Thai Customs
Tel. +66 2667 6000