Customs Clearance in a Free Zone

There are three procedures for Customs clearance in a Free Zone:

     1. Importing goods into Free Zone
          - Importation: An Import Entry type 0 must be done. Tax privileges need to be stated on the Import Entry;
          - Goods transferred with other tax privileges – such as section 29, a bonded warehouse, other Free Zone or Free Trade Zone, or BOI – an Import Entry type D must be done, with tax privileges stated on the document.
     2. Exporting goods from Free Zone
          - If exporting to a foreign port, Import Entry type 1 must be done;
          - Transfer goods must use other kinds of tax exemption:
               - Transfer to other Free Zone or Free Trade Zone, an Import Entry type D must be done;
               - Transfer to a bonded warehouse or BOI or section 29, the Import Entry type C must be done.
          - When importing goods into Thailand outside a Free Zone Area, an Import Entry type P must be done in order to pay tax duty according to their condition, tax value, and HS code;
          - An approval for demolishing of remaining material needs to be done, and the stock will be cut off from the warehouse.
     3. Goods in a Free Zone can be deposited for two years without paying the Customs tax duties, from the first date of deposition. Lead time can be expanded according to Customs laws and regulations. The storing period for machines, tools, equipment, and all related parts that are important for production or commerce is not included.

Data updated on July 23, 2018
Source: Free Zone Establishment Department, Customs Department
Tel. : +66 2667 6536