Excise tax exemption for "Imported goods that are exempt from import duty," under the Excise Tax Act B.E. 2560, has been set with the rules regarding tax benefits. In general, excise tax benefits may be divided into four categories: exemption, reduction, rate reduction, and tax refund.

       The goods entitled to tax exemption in this case must be considered “non-dutiable goods" under the law on Customs Tariff Part 4, which must be non-dutiable goods under Part 4 of the Customs Tariff Decree B.E. 2530, in which there are only 19 categories. One of the reasons for tax exemption is importation by a privileged person.

       “Privileged goods” means goods exempted from duty, in accordance with Thailand’s obligations to the United Nations (UN) or international laws or contracts made with other countries or diplomatic practices.

Documents required for privileged goods

1. Documents for customs clearance:

• Import declaration;
• Product price list;
• Bill of lading;
• Delivery order.

2. Additional documents:

• Letter of duty exemption from the Ministry of Foreign Affairs, as well as D.P.I. (Entry form for diplomatic clearance of goods imported by diplomatic missions international organizations), issued by the Ministry of Foreign Affairs (in cases where goods are granted diplomatic privileges and are under obligations with the United Nations);
• Agreement(s) on Assistance Cooperation Programs between Foreign Donors and the Thai Government (in cases where the goods are imported under Technical Assistance Cooperation Programs and whose cases are not submitted through the Thailand International Development Cooperation Agency);
• Letter from the Secretariat of the Cabinet certifying that the Assistance Agreement (in cases where the goods are imported under Technical Assistance Cooperation Programs and whose cases are not submitted through the Thailand International Development Cooperation Agency);
• Result of consideration indicating duty exemption for such goods (in cases where the goods are imported under Technical Assistance Cooperation Programs and whose cases are not submitted through the Thailand International Development Cooperation Agency).

3. Other documents (if any), such as power of attorney 

Information as of 18 February 2023

Source: Customs Department

Tel. +66 2667 7000 ext. 20-5523, 20-7638 or 20-5539