For duty exemption on donated items imported or exported as a public charity to people through government agencies or charitable organizations, the Customs Department shall exempt duties in accordance with the following criteria:

1. Items must be imported or exported on behalf of a government agency or charitable organization as specified in Article 2 or Article 3 of the Notification of the Ministry of Finance on Income Tax and Value Added Tax (No. 2) dated 12 October 1992, on the establishment of charitable organizations, nursing homes, and educational institutions under Section 47 (7) (b) of the Revenue Code and Section 3 (4) (b) of the Royal Decree issued under the Revenue Code on Value Added Tax Exemption (No. 239) B.E. 2534, as amended by the Royal Decree issued under the Revenue Code On VAT Exemption (No. 254), B.E. 2535;

2. Proof of the donor in writing indicating the intention of donation to the government agency or charitable organization to donate to the public without any conditions and obligations. The donor must show their intention in such evidence before the date of importation or exportation;

3. If donating through a government agency, that government agency must carry out operations to help or relieve suffering for the people. If donated through a charitable organization, that charitable organization must provide assistance or relief to people, as specified in the purpose of the creation of the charitable organization. In the event of a disaster, such as fire or flood, the Director General of Customs has the power to exempt or relax the rules and conditions as deemed appropriate. 

Information as of 14 July 2021

Source: Suvarnabhumi Airport, Customs Inspection Office

Tel. +66 2134 0400