Documents and Procedures for Contesting Customs Tax Assessment or Requesting Tax Exemption for International Postal Imports

       Every item imported into the Kingdom of Thailand is subject to customs duties and taxes before it can be used in the country. However, did you know that if the item's total value, including shipping and insurance, does not exceed 1,500 baht, or if it is a product sample or does not have a commercial price, and is not a prohibited or restricted item, it is exempted from import duties, excise tax, and value-added tax (VAT)? Customs officials will deliver these to Thailand Post Company Limited for further delivery to the recipient.

       However, if an item is sent from one person to another in a single batch or arrives together, regardless of the number of packages, and the total FOB (Free On Board) price does not exceed 40,000 baht, customs officials will inspect the goods in front of Thailand Post Company Limited officers, evaluate the price, and calculate all types of taxes and duties before dispatching them. The recipient must then collect these items from the nearest post office to their address. The recipient will need to bring the "Notice to Collect International Postal Items" specified by the post office to collect the item and pay the customs duties at the post office. At this point, the recipient has the right to contest the customs tax assessment.

The main documents needed to contest a customs tax assessment or request a tax exemption for international postal imports are:

1. National ID card
2. Government officer ID card
3. Passport
4. Driving license
5. Corporate certification (not older than 6 months from the day of contact with the Customs Department)
6. Request to contest price/tax assessment
7. Power of Attorney document (must include one of the documents from 1-4 of the grantor and grantee, signed and certified with the correct copy, and properly stamped according to law)
8. Purchase order (if any)
9. Invoice
10. Receipt or evidence of payment for the goods, such as a bank transfer receipt, etc.
11. Notice to collect international postal items. If you delegate another person to act on your behalf, you must fill out the delegation form on the back of the notice and attach a copy of one of the identity documents from 1-4 of the recipient's attorney, certified as a true copy, and present one of the documents 1-4 in original form of the recipient's attorney for identity verification.

The procedures of the Customs Department are as follows:

1. Verification of document completeness, which involves checking the petition to contest the tax assessment, receiving the packages for tax assessment contesting, along with the Notice to Collect International Postal Items, and various other documents.
2. Document examination, which involves considering the request to contest the tax assessment, and the Notice to Collect International Postal Items, along with various other supporting documents.
3. Signing/committee resolution, which involves informing Thailand Post Company Limited of the review results for further shipment to the end post office that sent the request.

Data updated on May 25, 2023

Source: The Digital Government Development Agency

Tel. +66 2612 6060