Criteria and conditions for duty exemption: Donated items imported into the Kingdom for government agencies or charitable organizations shall be exempt from duty, under the following conditions:
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 without any conditions and obligations. The donor must show their intention in such evidence before the date of importation or exportation;
3. Items must be used for official duties or for the purposes of the establishment of a charitable organization.
To be eligible for duty exemption on goods donated by import for public and government agencies, the goods must not be purchased with the money of government agencies or charitable organizations or money donated.
Information as of 14 July 2021
Source: Suvarnabhumi Airport, Customs Inspection Office
Tel. +66 2134 0400
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