In order to facilitate enterprises that would like to import goods via sea transport, Thai Customs has developed an electronic system, TCS, to use for Customs clearance. An enterprise that has registered can perform Customs clearance immediately. The procedures are as follows:
1. The importer submits the Kor Sor Kor 99/1 form, which is an Import Entry form, together with excise tax and VAT for general goods, except the goods that the Customs states apply to other types of Import Entry.
2. Required documents
2.1 Supporting documents for tax payment, guarantee deposit, overside, bonded warehouse for duty-free shops:
1. Original Import Entry (Kor Sor Kor 99/1) with a copy, except when Customs requests more copies (e.g., importing guns, bullets, explosive materials, or petroleum, for which money needs to be paid to the Oil Fuel Fund Office); those cases need 2 copies;
2. Delivery order (Kor Sor Kor 100/1);
3. Invoice;
4. Packing list;
5. Bill of lading;
6. Insurance premium invoice;
7. Certificate or license for controlled goods listed on www. customs.go.th;
8. Certificate of Origin for tax deduction;
9. Other documents, such as MSDS or catalogs.
2.2 Blueprint should be included with supporting documents for partial shipment;
2.3 Duty drawback under section 19 Bis needs a copy of Import Entry (Kor Sor Kor 99/1);
2.4 BOI needs a tax exemption from BOI committee;
2.5 There are two cases for Re-export:
2.5.1 For goods in the bond of Customs, more documents are required:
- A request form for extension (Re-export) with 1/10 payment of tax duty;
- Export Declaration (Kor Sor Kor 101/1) with supporting documents.
2.5.2 If goods are outside the bond of Customs, more documents are required:
- A request form of extension (Re-export) 9/10 drawback duties;
- Export Declaration (Kor Sor Kor 101/1) with supporting documents.
2.6 Exporting goods from Export Promotion Zone (EPZ) requires more documents:
2.6.1 Kor Nor Aor 02-1 in cases of importing raw materials;
2.6.2 Kor Nor Aor 02-1 and Kor Nor Aor 101, in cases of importing machines, equipment, tools, and all parts related to production or export.
Data updated on June 12, 2017
Source: Laem Chabang Port Customs Office
Tel. : +66 3840 7701