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Thai Customs Department, 1, Suntorn Kosa Road, Klong Toey, Bangkok, 10110 Tel. +66-2667-6000, +66-2667-7000

Advance Tariff Ruling

ADVANCE TARIFF RULING
When making business decisions about future imports, the advance tariff ruling service provided by Thai Customs may be of assistance. The advance tariff ruling is an advice provided by Thai Customs upon the written application by a business operator. The ruling outlines how Customs applies provision of existing laws and regulations concerning national tariff nomenclature to a specific commodity. The business operator who would like to seek the tariff classification of a product may apply for an advance tariff ruling to Thai Customs.

An application for an advance tariff ruling must be submitted in prescribed form at least 30 official days before the proposed date of importation of the goods. In addition, the application should contain all the information required by Thai Customs. It is the responsibility of a business operator to provide Thai Customs with complete and accurate information. Failure to provide all the necessary information may result in a delay or inability to issue or nullification of the advance tariff ruling.

Application for Advance Tariff Ruling
Advance tariff ruling must be requested in accordance with the procedures described in the Customs Notification No 39/2558.�Each application shall be restricted to a single product and accompanied by the documents/ information listed below:

  1. Supporting documents which indicate the intention to import the inquired product e.g. a purchase order or a sale contract or an invoice or a letter of credit (L/C), or a pro forma invoice. etc.; and
  2. A full description of goods as necessary for making tariff decision together with other supporting documents such as trade name/brand, specific characteristics of goods, composition of goods, production formula, chemical structure, production process by which the goods are manufactured, a description of packaging, the anticipated use of goods, manufacturer s product literature, drawings, photographs, samples, catalogue, information on the tariff classification on the similar goods previously imported, etc.
The application for the advance tariff ruling should be delivered to the Customs Tariff Bureau, Thai Customs Headquarters in Bangkok at least 30 official days before the proposed date of importation of the goods. Thai Customs sets standard for issuing the advance tariff ruling within 30�official�days if applicants have any documents representing that goods are planned to be imported such as a purchase order, a sale contact, an invoice, a letter of credit (L/C) or a pro forma invoice, etc. In other cases, Customs officers shall endeavor to issue the advance tariff ruling within 60 official days if applicants submit documents, which is�necessary and adequate for the request to be considered.��

If the information provided is inadequate for advance tariff ruling, the applicants shall submit additional information within 15 official days from the date that the�applicantsreceives a letter from Thai Customs.

When additional information is requested by Thai Customs, the standard time of 30 official days or 60 official days for issuing the advance tariff ruling will�commence after the rceipt of addition information.

The application submitted must be in Thai and must be signed by a managing director or an authorized person. Thai Customs retains the right to reject the application if the aforementioned conditions/documents are not fulfilled.

Request for Review Of Advance tariff Ruling
A person who has received an advance tariff ruling has the right to dispute that ruling. The request for the review of the advance tariff ruling should be submitted within 15 official days from the date of receiving the advance tariff ruling. Upon the receipt of the request, Thai Customs will provide the decision of the dispute within 30 official days of receipt of the request for the review. The decision for the review on advance tariff ruling is deemed a final and will be effective 2 years from the date of issuing the reviewed decision of the dispute.

Benefits of Advance Tariff Ruling
An advance tariff ruling will be honored by Thai Customs and all Customs offices concerned as reference for tariff classification in processing Customs procedures upon importation. The advance ruling is effective for 2 years from the date of issuing the ruling and applied only to the applicant on the condition that actual imported goods is exactly the same as the goods presented in the request in all aspects, or the material facts and circumstances surrounding the importation of goods in question are the same as the material facts and circumstances presented in the request for the advance ruling. The advance tariff ruling will be void if the information of goods in question given by the applicant is not accurate, incorrect or incomplete.

To ensure the receipt of the benefits of an advance tariff ruling at the time of importation, importers should refer to the given advance tariff ruling in the Import Declaration to allow a Customs officers at the port of entry to follow the advance tariff ruling correctly.

Dissemination of information on Advance Tariff Ruling
After the notification of an advance tariff ruling or notification of a decision for the review of advance tariff ruling, such information on advance tariff ruling will be disseminate to the public on the Thai Customs website.

A Fee for an�Application for Advance Tariff Ruling�
An application may apply for advance tariff ruling subject to the payment of a fee of 2,000 bath per application.

Revocation of Advance Tariff Ruling
An advance tariff ruling may be revoked by Thai Customs if the application for an advance tariff ruling contains a misstatement or omission of incomplete material facts.
In addition, the rulings, although correct when issued, ceased to be effective at the later date if fall under the following circumstances:

  • when the advance tariff ruling is in conflict with the new tariff measures or the judicial judgment;
  • the advance tariff ruling is revoked, revised cancelled, or modified because additional information upon which the rulings were based or which effect the rulings is received.


WARNING: The information in this website is intended as a general guideline only and subject to changes without prior notice. It does not in any way replace or supersede Customs and related laws or regulations. Before relying on the information on the Website, users should independently verify its accuracy, completeness and relevance for their purposes.
 

Last update : February 19, 2016 09:36:52
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For more information please contact. : Customs Tariff Bureau
Customs department 1 Suntornkosa Road, Klongtei Bangkok 10110 Thailand
Telephone number : +662-667-6000

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