Guidelines and Procedures for Contesting Customs and Excise Tax Evaluation or Requesting Tax Exemption for International Postal Imports

     If internationally shipped items, which are neither prohibited nor restricted, and have a combined value of not exceeding 40,000 Baht, we can exercise the right to contest the customs and excise tax evaluation. This can be done by submitting to the post office where the items are collected, without having to pay any customs duty initially, so that the post office forwards the parcel in question, along with the petition to contest the customs and excise tax evaluation and related documents, to the Postal Customs Service for further consideration.

The criteria for contesting the evaluation of customs and excise taxes and exemptions are as follows:

1. The person named to receive items shipped through international post, upon receipt of the notice to collect the international parcel, but disagrees with the amount of customs duty assessed by the official, has the right to dispute such evaluation.
2. The recipient must prepare a petition to dispute the customs and excise tax evaluation, along with the notice to collect the international postal items, and submit it to the destination post office, or to the Director of the Postal Customs Service, and also send a copy to the destination post office for information.
3. The destination post office will forward the parcel in dispute, along with the petition to dispute the customs and excise tax evaluation and the notice to collect international postal items, to the Postal Customs Service for consideration.
4. The Postal Customs Service will inform the related post office of the result for further notification to the recipient.
5. In case a deduction or exemption of the assessed customs and excise tax is granted, the customs officer reviewing the dispute will adjust the amount of customs and excise tax on the notice to collect the international postal items, and also correct the information in the computer system and on the parcel itself to match, sign off on the correction, and then return it to the related post office for delivery to the recipient.
6. In case the recipient, being a registered business, wishes to use the evidence to credit the value-added tax, a petition must be prepared along with the notice to collect the international postal items, and submitted to the destination post office for information, in order to return the items for procedures at the Postal Customs Service or the customs office/ checkpoint, as the case may be.

Data updated on May 25, 2023

Source: The Digital Government Development Agency

Tel. +66 2612 6060