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For more information please contact. :
Customs Care Center at Tel. 1164
Thai Customs Department, 1, Suntorn Kosa Road, Klong Toey, Bangkok, 10110 Tel. +66-2667-6000, +66-2667-7000

Importing Personal Vehicle

IMPORTING PERSONAL VEHICLES
A temporary import of personal vehicles for a short visit e.g. a motor vehicle, motorcycle, yacht, sports boat, or fishing vessel, etc. into Thailand by owners shall be grant tax/duty relief provided that they are to be re-exported within 1-2 months but not exceeding six months. Any persons intending to temporarily import personal vehicles e.g. a motor vehicle, motorcycle, yacht, sports boat, or fishing vessel, etc. have to closely observe the following Customs regulations and conditions:

  • Documents: The minimum documents required for a temporary import of personal vehicles consist of:
    • A Special Goods Declaration and 5 duplicates;
    • A Vehicle Registration Certificate;
    • An Identification card and passport of the master of the vehicle, including an international driving license;
    • A Letter of Attorney, in case where the master of the vehicle does not own the vehicle;
    • An application form for the temporary import of personal vehicles;
    • Evidence of purchase e.g. a proforma invoice, invoice, etc;
    • A Certificate of Legal Entity;
    • A Re-Export Contract; and
    • Other relevant documents (if any).
Clearance Procedures for a Temporary Import of Personal Vehicles
  • An importer/agent submits the Declaration Form and all supporting documents to the Customs office/house at the port of entry. It is also required that all fittings and accessories of the vehicle as well as passengers and accompanying luggage are declared to Customs at the time of entry.
  • Customs verifies the Declaration Form and all supporting documents, allocates the Declaration number, and then set up a cash deposit or bank guarantee covering the full amount of liable taxes and duties.
  • The importer/agent places the cash deposit or bank guarantee at a Cashier Office.
Deposit of Guarantee
  • An importer is allowed to deposit a guarantee in a form of either cash deposit or a bank guarantee. However, for a temporary import of motorcycles via the Bangkok Port Customs Office and the Suvanabhumi International Airport Cargo Clearance Customs Office, the importer is allowed to offer himself as a guarantee.
  • In case where the importer is unable to deposit a guarantee either in a form of a cash deposit or a bank guarantee, he/she may request the embassy to issue a letter to Customs granting approval of the importer s self-guarantee.
  • The amount of a cash deposit and a guarantee calculated by Customs is determined on the basis of all liable taxes and duties to be paid to Customs.
  • The importer/agent presents evidence of deposited guarantee to Customs.
  • Customs inspects the vehicle and personal belongings, then, returns one copy of the Simplified Goods Declaration to the importer/agent. Please note that the importer is required to retain the copy of the Simplified Goods Declaration and return it to Customs upon exportation.
Clearance Procedures for a Temporary Export of Personal Vehicles
  • An exporter/agent submits the copy of the Simplified Goods Declaration issued by Customs upon importation to the Customs office/house at the port of exit; and
  • Customs inspects the vehicle and personal belongings, records the re-exported vehicle, writes off the import registration electronically, then, discharges the cash deposit or bank guarantee posted at the time of importation to the exporter/agent.
Failure to Re-Export the Vehicle within the Time-Limit
  • In case where the importer fails to re-export the vehicle within the time-limit as set out in the bond and security paper, Customs will impose the full amount of a cash deposit or bank guarantee posted at the time of importation without any reduction.
Imposition of Guarantee:�
  • When the temporary time-limit set in the bond and security paper is due, or an importer provides a written notice to Customs that he does not wish to re-export the vehicles temporarily imported, Customs will impose the full amount of liable taxes and duties as indicated without any reduction.
  • In case where motor vehicles or motorcycles are temporarily imported into Thailand for a short visit via the border points and to be re-exported at the conclusion of the visit, but the importer fails to do so within the time-limit as indicated in the bond and security paper, provided he/she does not intend to violate the regulations, a 1,000 Baht fine per day, but not exceeding 10,000 Baht in total, shall be charged from the due date of the Contract.
  • In case where boats/vessels are temporarily brought into Thailand and to be re-exported at the conclusion of the visit, but the importer fails to do so within the time-limit as indicated in the bond and security paper, provided he/she does not intend to violate the regulations, a 1,000 Baht fine per day, but not exceeding 10,000 Baht in total, shall be charged from the due date of the Contract.

The term yacht/ sports boat means any boat used solely for pleasure or sports; but excluding those imported for commercial, military, and scientific research purposes. A master of a yacht/sports boat or fishing vessel from abroad is required to make an arrival and departure reports of such boat or vessel to Customs upon the arrival or departure, as the case may be.

In case where an importer wants to extend the temporary allowance as set out in the bond and security paper, Customs may extend the time-limit to allow the vehicle to remain in Thailand for up to six months. In exceptional circumstances e.g. a broken engine, car accident, etc., the time-limit may be extended to more than six months but not exceeding eight months from the date of importation. The extension of the temporary allowance can be applied at a Customs House.

A Permanent Import of Personal Vehicles
New vehicles of all types not yet registered abroad are allowed to be imported without applying for an import permit from the Ministry of Commerce. However, for the vehicles with the weight less than 3500 Kgs., an importer needs to obtain an import permit from the Industrial Standard Institute, Tel. 02-2023331.

Used / secondhand vehicles need to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce, Tel. 02-5474804. For the vehicles with the weight less than 3500 Kgs., the importer needs to obtain an import permit from the Industrial Standard Institute as well.

Warning For the importation of used/secondhand vehicles, an importer needs to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce before the arrival of the vehicles; otherwise he/she shall be liable to a fine equal to 10 percent of the price of vehicle but not less than 1,000 Baht, or exceeding 20,000 Baht.

Criteria for a Permanent Import of Used/Secondhand Vehicles
  • An importer is eligible to import only ONE used/ secondhand vehicles for personal use.
  • In case where the importer is a nonresident, he/she is required to stay in Thailand for at least ONE year and present a non-immigrant visa issued by the Immigration Bureau, the National Police Office together with a work permit issued by the Ministry of Labor and Social Welfare at the time of importation.
  • In case where an importer is a Thai resident marrying a foreigner, he/she is required to present documentary evidence of marriage and proof of changing residence to Thailand. Also the importer has to own and possess the imported vehicle for at least one and a half year while staying abroad, from the date of transferring the ownership to the date of arrival into Thailand.
  • In case where an importer is a Thai resident, he/she is allowed to import a vehicle only when such vehicle is accompanied the owner on the change of residence and he/she has owned and possessed the imported vehicle together with the valid driving license for at least one and a half year while staying abroad.
Documents
(1) General Documentation :
  • An Import Goods Declaration and 3 duplicates;
  • A Bill of Lading or Air Waybill;
  • Proof of vehicle purchase (if any);
  • A Release Order (Kor Sor Kor 100/1);
  • An insurance premium invoice; and
  • Other relevant documents (if any) e.g. a power of attorney.
(2) Additional Documentation for the used/secondhand personal vehicles:
  • A House Certificate and an Identification Card;
  • A passport in case of changing residence;
  • A Vehicle Registration Certificate indicating that the imported vehicle was used abroad;
  • An import permit from the Foreign Trade Department of the Ministry of Commerce
Import Clearance Procedures
  • An importer/agent submits an Import Goods Declaration together with all supporting documents to the Customs office/house at the port of entry;
  • Customs verifies the documents, allocates a Goods Declaration number and calculates liable taxes and duties;
  • An importer/agent pays liable taxes and duties at a Cashier Office; and
  • An importer/agent presents the receipt issued by the Cashier Office to a Customs Inspection Office to bring the imported vehicles from Customs custody.
Tax and Duty Assessment: The Customs value of the imported vehicles is determined on the basis of the CIF value (Cost & Insurance & Freight).
  • Customs Value
  • Purchase prices of new vehicles imported or exported by an authorized person
  • If the purchase price in 4.1.1 is not available, the price listed in the Parkers Car Price Guide and Japanese Car with 25% discount may be applied as the FOB value.
  • Costs of any modification or improvement of parts or accessories done on the vehicle are also be taken into account.
  • In case where the vehicle is damaged by any incidents other than normal use e.g car accidents, fire, etc. the price of the vehicle is discounted as appropriate.
  • The Customs value for used/secondhand vehicles is discounted according to the registration period as shown in the given table below:
Discount Rates for Used / Secondhand Vehicles
1 Registration Period Not exceeding - 2 months But not exceeding - - 2.5 % Discount
2 Registration Period Exceeding - 2 months But not exceeding - 4 months 5 % Discount
3 Registration Period Exceeding - 4 months But not exceeding - 6 months 7.5 % Discount
4 Registration Period Exceeding - 6 months But not exceeding - 8 months 10 % Discount
5 Registration Period Exceeding - 8 months But not exceeding - 10 months 12.50 % Discount
6 Registration Period Exceeding - 10 months But not exceeding 1 year - 15.00 % Discount
7 Registration Period Exceeding 1 year - But not exceeding 1 year 2 months 16.67 % Discount
8 Registration Period Exceeding 1 year 2 months But not exceeding 1 year 4 months 18.33 % Discount
9 Registration Period Exceeding 1 year 4 months But not exceeding 1 year 6 months 20.00 % Discount
10 Registration Period Exceeding 1 year 6 months But not exceeding 1 year 8 months 21.67 % Discount
11 Registration Period Exceeding 1 year 8 months But not exceeding 1 year 10 months 23.33 % Discount
12 Registration Period Exceeding 1 year 10 months But not exceeding 2 years - 25.00 % Discount
13 Registration Period Exceeding 2 years - But not exceeding 2 years 2 months 26.67 % Discount
14 Registration Period Exceeding 2 years 2 months But not exceeding 2 years 4 months 28.33 % Discount
15 Registration Period Exceeding 2 years 4 months But not exceeding 2 years 6 months 30.00 % Discount
16 Registration Period Exceeding 2 years 6 months But not exceeding 2 years 8 months 31.67 % Discount
17 Registration Period Exceeding 2 years 8 months But not exceeding 2 years 10 months 33.33 % Discount
18 Registration Period Exceeding 2 years 10 months But not exceeding 3 years - 35.00 % Discount
19 Registration Period Exceeding 3 years - But not exceeding 3 years 2 months 36.67 % Discount
20 Registration Period Exceeding 3 years 2 months But not exceeding 3 years 4 months 38.33 % Discount
21 Registration Period Exceeding 3 years 4 months But not exceeding 3 years 6 months 40.00 % Discount
22 Registration Period Exceeding 3 years 6 months But not exceeding 3 years 8 months 41.67 % Discount
23 Registration Period Exceeding 3 years 8 months But not exceeding 3 years 10 months 43.33 % Discount
24 Registration Period Exceeding 3 years 10 months But not exceeding 4 years - 45.00 % Discount
25 Registration Period Exceeding 4 years - But not exceeding 4 years 2 months 46.67 % Discount
26 Registration Period Exceeding 4 years 2 months But not exceeding 4 years 4 months 48.33 % Discount
27 Registration Period Exceeding 4 years 4 months But not exceeding 4 years 6 months 50.00 % Discount
28 Registration Period Exceeding 4 years 6 months But not exceeding 4 years 8 months 51.67 % Discount
29 Registration Period Exceeding 4 years 8 months But not exceeding 4 years 10 months 53.33 % Discount
30 Registration Period Exceeding 4 years 10 months But not exceeding 5 years - 55.00 % Discount
31 Registration Period Exceeding 5 years - But not exceeding 5 years 2 months 55.83 % Discount
32 Registration Period Exceeding 5 years 2 months But not exceeding 5 years 4 months 56.67 % Discount
33 Registration Period Exceeding 5 years 4 months But not exceeding 5 years 6 months 57.50 % Discount
34 Registration Period Exceeding 5 years 6 months But not exceeding 5 years 8 months 58.33 % Discount
35 Registration Period Exceeding 5 years 8 months But not exceeding 5 years 10 months 59.17 % Discount
36 Registration Period Exceeding 5 years 10 months But not exceeding 6 years - 60.00 % Discount
37 Registration Period Exceeding 6 years - But not exceeding 6 years 2 months 60.50 % Discount
38 Registration Period Exceeding 6 years 2 months But not exceeding 6 years 4 months 61.00 % Discount
39 Registration Period Exceeding 6 years 4 months But not exceeding 6 years 6 months 61.50 % Discount
40 Registration Period Exceeding 6 years 6 months But not exceeding 6 years 8 months 62.00 % Discount
41 Registration Period Exceeding 6 years 8 months But not exceeding 6 years 10 months 62.50 % Discount
42 Registration Period Exceeding 6 years 10 months But not exceeding 7 years - 63.00 % Discount
43 Registration Period Exceeding 7 years - But not exceeding 7 years 2 months 63.50 % Discount
44 Registration Period Exceeding 7 years 2 months But not exceeding 7 years 4 months 64.00 % Discount
45 Registration Period Exceeding 7 years 4 months But not exceeding 7 years 6 months 64.50 % Discount
46 Registration Period Exceeding 7 years 6 months But not exceeding 7 years 8 months 65.00 % Discount
47 Registration Period Exceeding 7 years 8 months But not exceeding 7 years 10 months 65.50 % Discount
48 Registration Period Exceeding 7 years 10 months But not exceeding 8 years - 66.00 % Discount
49 Registration Period Exceeding 8 years - But not exceeding 8 years 2 months 66.33 % Discount
50 Registration Period Exceeding 8 years 2 months But not exceeding 8 years 4 months 66.67 % Discount
51 Registration Period Exceeding 8 years 4 months But not exceeding 8 years 6 months 67.00 % Discount
52 Registration Period Exceeding 8 years 6 months But not exceeding 8 years 8 months 67.33 % Discount
53 Registration Period Exceeding 8 years 8 months But not exceeding 8 years 10 months 67.67 % Discount
54 Registration Period Exceeding 8 years 10 months But not exceeding 9 years - 68.00 % Discount
55 Registration Period Exceeding 9 years - But not exceeding 9 years 2 months 68.33 % Discount
56 Registration Period Exceeding 9 years 2 months But not exceeding 9 years 4 months 68.67 % Discount
57 Registration Period Exceeding 9 years 4 months But not exceeding 9 years 6 months 69.00 % Discount
58 Registration Period Exceeding 9 years 6 months But not exceeding 9 years 8 months 69.33 % Discount
59 Registration Period Exceeding 9 years 8 months But not exceeding 9 years 10 months 69.67 % Discount
60 Registration Period Exceeding 9 years 10 months But not exceeding 10 years - 70.00 % Discount
61 Registration Period Exceeding 10 years - - - - According to a condition of vehicle
Insurance Cost
  • In case where the cost of insurance is paid before the arrival of a vehicle, the actual cost of insurance is applied.
  • In case where the cost of insurance in 4.2.1 is not available, the cost of insurance is calculated at 1% of the FOB value.
Transport Cost
  • In case where the latest transport cost of an authorized dealer is available, such cost is applied.
  • In case where the transport cost in 4.3.1 is not available, the highest transport cost of the same make and model vehicle imported within 6 preceding months is applied. If there is no such transport cost, Customs will consider each case individually.
  • In case where the transport costs in 4.3.1 and 4.3.2 are not available, the highest transport cost of the different model vehicle imported within 6 preceding months is applied, taking into consideration the weight, specification, and country of origin. If there is no such transport cost, Customs will consider each case individually.
  • In case where the declared transport cost is higher than those in 4.3.2 and 4.3.3, the higher cost is applied.
  • In case of the importation by air, the actual transport cost is applied. If the actual transport cost is not available, the transport cost from the airline company is applied.
  • In case where the transport costs mentioned above are not available, the transport cost is calculated at 10% of FOB value
Table of Tax and Duty Rates
Type of Vehicles Cylinder Capacity Duty (%) Excise Tax (%) (Multiplier) Interior Tax (%)* VAT (%) Total (%)
Personal Vehicle including passenger vehicle with not more s than 10 seats Not exceeding 2000 cc. and not more than 220 horse power 80 30 (0.4477612) 10 7 187.47
2001 cc. but not exceeding 2500 cc. and not more than 220 horse power 80 35 (0.5691057) 10 7 213.171
2501 cc. or but not exceeding 3000 cc. with not more than 220 horse power 80 40 (0.7142857) 10 7 243.94
Exceeding 3000 cc. or more than 220 horse power 80 50 (1.1111111) 10 7 328
* Interior tax is calculated at 10% of Excise tax.
Example Calculation of Taxes and Duties

CIF value of the imported vehicle and applicable taxes and duties are as follows:

CIF value of the import = 100 Thai Baht
Import duty = 80 %
Excise tax = 35 %
Interior tax = 10 % of excise tax
VAT = 7 %

The total import duties and taxes imposed on this import are calculated as follows:

1. Import duty = (CIF value * Rate of import duty)
= (100 * 0.8)
= 80 Thai Baht
2. Excise tax = (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}
= (100+80) * {0.35/1-(1.1*0.35)}
= 180 * 0.5691057
= 102.439 Thai Baht

3. Interior tax = Excise tax * Rate of interior tax
= 102.439 * 0.1
= 10.2439 Thai Baht

4. Base VAT = (CIF value+ Import duty+ Excise tax + Interior tax)
= (100 + 80 + 102.439 + 10.2439)
= 292.6829 Thai Baht

5. VAT = Base VAT * VAT Rate
= 292.6829 *0.07
= 20.4878 Thai Baht

Total taxes and duties = 1 + 2 + 3 + 5 = 213.171 Thai Baht

Additional Information

Type of Vehicles Cylinder Capacity Duty (%) Total (%)
Motor Vehicle (Tariff Heading 87.03) Not exceeding 2000 cc. 80 188
2001 cc. but not exceeding 2500 cc. 80 213
2501 cc. or but not exceeding 3000 cc. 80 244
More than 3001 cc. 80 328
Motorcycle
(Tariff Heading 87.11)
60 77.04
Electric Motorcycle 60 72
Electric Bicycle 60 72
Remarks

  • The total taxes and duties of a motor vehicle and motorcycle = Customs duty + excise tax + interior tax + 7% of VAT
  • The total taxes and duties of electric motorcycle and electric bicycle = Customs duty + 7% of VAT
  • The importation of used/secondhand motor vehicles and motorcycle requires an import permit from the Foreign Trade Department prior to the importation. For more information, please contact ( 02-547-4804.
  • No decisions on payment of Customs duties and taxes can be made on the vehicle until the vehicle arrives at the port of clearance and all relevant information is given to the Thai Customs Department.


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 18, 2016 12:59:51
For more information please contact. : Bangkok Port Customs Bureau
Customs department 1 Suntornkosa Road, Klongtei Bangkok 10110 Thailand
Telephone number : +662-667-6000

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