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

Importing Privileged Goods

IMPORTING PRIVILEGED GOODS
Privileged goods means goods covered by privileges according to agreement with the United Nations, or under International Laws, or International Treaties, or by reciprocity through diplomatic channel. Goods imported under these privileges are relieved from taxes and duties, irrespective of their normal classification or normal liability, provided that they are imported in specified circumstances and for specific purpose.

CONDITIONS FOR TAX AND DUTY FREE ALLOWANCE
Goods imported by diplomatic missions, international organizations and their entitled staff under the Agreements or Laws listed below may be exempted from Customs taxes and duties, subject to the conditions laid down therein :
  • Agreements with the United Nations and Diplomatic Missions: The quantity and type of goods to be imported free of taxes and duties by agencies under the United Nations and diplomatic missions are determined and approved by the Diplomatic Privilege and Immunity Division, Department of Protocol, Ministry of Foreign Affairs. Additionally, the tax and duty free importation of goods by the staff members of the agencies under the United Nations and diplomatic missions is also determined by the Department of Protocol and shall be carried out only with the prior written approval of the Department of Protocol. Generally, the staff members of the United Nations and diplomatic missions are entitled to bring in, at a reasonable quantity, personal and household effects, including motor vehicles, free of import taxes and duties.
  • Agreements under Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government: The Agreements require that the Thai Government grants tax and duty free allowance to foreign experts working in Thailand under the Technical Assistance Cooperation Programs. The entitled imported goods include personal and household effects, at a reasonable quantity, as well as one motor vehicle, provided that the goods and motor vehicles arrive in Thailand not earlier than 1 month before or not later than 6 months after the first arrival of foreign experts. The Agreements under Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government are as listed below:
    • Technical Assistance Cooperation Programs Granted through the Department of Technical and Economic Cooperation (DTEC): In case where the Technical Assistance Cooperation Programs are granted through the DTEC, the DTEC is responsible for importation and clearance of goods under these programs, regardless of the agencies carrying out the Technical Assistance Cooperation Programs.
    • Technical Assistance Cooperation Programs Not Granted through the DTEC: This type of Program is the agreement that other government agencies other than the DTEC entered with foreign countries with the approval of the Cabinet; and the agreement requires that the Thai Government grant tax and duty free allowance to foreign experts working in Thailand under such programs. In case where the Technical Assistance Cooperation Programs are not granted through the DTEC, the Customs Department is the agency determining and granting tax and duty free entry for the imported goods.
    • Florence Agreement: The Florence Agreement is the agreement on the tax and duty free importation of educational, scientific and cultural materials by educational institutes and government agencies. The importation under the Florence Agreement is determined by the Committee on Tax and Duty Free Allowance of Educational, Scientific and Cultural Materials appointed by the Cabinet. Goods covered by the Florence Agreement include:
      • Books, publications and documents;
      • Works of art, and collections in connection with education, science and culture;
      • Audiovisual on in connection with education, science and culture;
      • Scientific equipments; and
      • Articles for the blind.
  • Laws of which certain provisions require that tax and duty free allowance is applied to imports e.g. Section 5 of the Laws Protecting the Operations of the Southeast Asian Fisheries Development Center B.E. 2514 requires that tax and duty free allowance, including VAT, are applied to vessels, vehicles, materials and equipment imported by the Southeast Asia Fishery Development Center provided that the imports are approved by the Ministry of Agriculture and Cooperative.

HOW TO IMPORT PRIVILEGED GOODS

  • Privileged Goods under the Agreement with the United Nations and Diplomatic Missions The minimum documents required for Customs clearance comprises a completed Import Declaration, an air waybill (AWB) or bill of lading (B/L), a delivery order, a D.P.I. Form (Entry Form for diplomatic clearance of goods imported by diplomatic missions, international organizations) issued by the Ministry of Foreign Affairs, and other documents relating to the importation (if any). An Import Declaration must be completed and submitted to the Customs at the port or place of entry, including the D.P.I. Form and all supporting documents. All documents are verified by Customs and, if correct, returned to the importer who will, then, contact Customs for the release of the privileged goods.
  • Imported Goods under the Technical Assistance Cooperation Programs Granted through the DTEC The minimum documents required for Customs clearance comprises a completed Import Declaration, an air waybill (AWB) or bill of lading (B/L), a delivery order, and other documents relating to the importation (if any). In case where the Technical Assistance Cooperation Programs are granted through the DTEC, the DTEC is responsible for duty free allowance, importation and clearance of goods under these programs. An Import Declaration must be completed and submitted to the Customs at the port or place of entry, together with all supporting documents.
  • Imported Goods under the Technical Assistance Cooperation Programs Not Granted through the DTEC An application for tax and duty free allowance must be submitted to the Customs Tariff Bureau, together with supporting documents: an invoice, a bill of lading, a complete Agreement between Foreign Donors and the Thai Government, a letter from the Office of Secretariat of the Prime Minister certifying that the Agreement is approved by the Cabinet. Once the application for tax and duty free allowance submitted to the Customs Tariff Bureau is approved, the Import Declaration must be completed and submitted to the Customs at the port or place of entry, together with all supporting documents.
  • Imported Goods under the Florence Agreement Approved by the Committee on Tax and Duty Free Allowance of Educational, Scientific and Cultural Materials Prior to importation of the goods under the Florence Agreement, an application for tax and duty free allowance must be submitted to the Office of the Secretariat of the Thai National Commission for UNESCO, Ministry of Education for approval. When the application for tax and duty free allowance submitted is approved, the Thai National Commission for UNESCO will notify Customs of the approval (approve by Customs Tariff Bureau), including the list of goods to be granted tax and duty free entry and the name of importing institutes/government agencies. An Import Declaration must be completed and submitted to the Customs at the port or place of entry, together with all supporting documents.
IMPORTANT NOTICES
  • Tax and duty free granted for privileged goods is exclusively for the agencies or staff members of the entitled organizations only. They must not be transferred to any other persons or places.
  • In case where the entitled persons or agencies transfer the goods exempted from import taxes and duties to a person not entitled to privileges, agencies or projects, taxes and duties will be charged on such items, except for the following items:
    • The imported household provisions, medicines, consumable items and personal effects of entitled persons for their personal use which are left in stock at the date the grant for tax and duty exemption/reduction is terminated;
    • Household effects imported by entitled persons for their personal use and of which age are more than 2 years old;
    • Items proved to Customs that they are seriously defected and irreparably damaged; or
    • Other items imported by entitled persons for their personal use of which age are more than 5 years.
However, these conditions are not applied to the import of motor vehicles or other type of vehicles under the diplomatic missions, agreements with international organizations, and technical assistance cooperation programs.

  • The sale or transfer of ownership of motor vehicles to a person not entitled to privileges, or export of motor vehicles, is subject to the payment of Customs duty and taxes and other related laws and regulations. The owner shall be responsible for the payment of import duties and taxes which will be determined by Customs. However, the motor vehicle will be exempted from the requirements to pay applicable duties and taxes provided that:
    • It is imported in the country more than five years from the date on which it was imported; and
    • It is transferred to government agencies under the Administrative Laws.

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 12:58:19
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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