Category

Subcategory

Importers and Exporters

Customs Procedures

Import

1. [Exemption from physical examination except other procedure/related laws otherwise stated or having reasonable suspicious]

2. [In case of physical examination needed, the AEO cargo will be prioritized under special track provided]

3. [In case of any doubt or controversial during the course of undertaking the Customs procedure or clearance, the importers and exporters with AEO status can have consultation process with the assigned competent officers or customs committee working at that Customs office to seek the solution]

4. [In case that the goods sample are required for laboratory analysis or assessment purposes before clearance of goods, the sample of AEO cargo will be taken and that shipment can be released before final determination]

5. [Importation of goods in form of bulk cargo is not required to deposit the security]

Export

1. [Exemption from physical examination except other procedure/relatedlaws otherwise stated or having reasonable suspicious]

2. [In case of physical examination needed, the AEO cargo will be prioritized under special track provided]

3. [Exemption from taking sample of export goods]

4. [In the future, the exported goods from Thailand will be recognized by the foreign Customs administrations through the Mutual Recognition Arrangement (MRA), which benefit tothe clearance of goods in importing countries]

Re-Export

1. [The importers and exporters with AEO status can pay the duty for a sum of one-tenth of the duty payable (but no more than 1,000 baht) for the imported goods under customs custody required to re-export at the ports from which such goods are not previously imported]

2. [AEO goods needed to re-export whether under the Customs custody or not will not be jointly examined by the competent officers from the investigation and suppression Bureau]

Transshipment

[The importers and exporters with AEO status will gain the benefit in undertaking transshipment Customs procedure by means of using AEO status as a self-guarantee in lieu of using cash or security deposit of transshipment operators undertaking the procedure]

Transit

[The importers and exporters with AEO status will gain the benefit in undertaking transit Customs procedure by means of using AEO status as a self-guarantee in lieu of using cash or security deposit of transit operators undertaking the procedure]

General Duty Drawback

[The importers and exporters with AEO status will gain the benefit when undertaking the general duty drawback. With this regard, the competent officers will reimburse the general drawback for each declaration containing goods no more than 50 items within ten working days]

Post Clearance Audit

at Workplace

[The importers and exporters with AEO status will gain the benefit concerning post clearance audit. With that regard, the competent officers shall audit the documents, evidences related to import and export two years retrospectively from the date of importation or exportation]

Privileges on Tax Incentives

Duty Drawback according to Section 19 bis

[The importers and exporters with AEO status shall get the benefit from the reduction of import duty as prescribed by the notification of Ministry of Finance for the goods imported to manufacture, mix, assemble or pack into the final products and then, export according to Section 19 bis]

[The importers and exporters with AEO status shall get the benefit in undertaking procedure of the duty drawback under the Section19 bis

1. With regard to approval of general principle, the compent officers shall make the decision whether to get the approval or not within one working day

2. With regard to getting approval on production formula, the importers and exporters with AEO status may opt to choose means of submitting the production formula

3.With regard to applying for the duty drawback, once the importers and exporters with AEO status submit the form for claiming duty drawback under Section 19 bis and the release of bank guarantee under Section 19 ter. (GorSorGor. 111) at the Registration and Tax Incentives Standard Division, Tax Incentives Bureau, the competent officers shall approve the reimbursement duty drawback or the release of bank guarantee at the time when the said companies submitting the form for claiming duty drawback under Section 19 bis]

Duty Compensation

[The importers and exporters with AEO status will gain the benefit on duty compensation within the following timeframe under the condition that the set of documents are correct and complete]

Bonded Warehouse

[The importers and exporters with AEO status shall get the benefits on Bonded Warehouse scheme as follows:

1.With regard to getting approval on production formula, the importers and exporters with AEO status may opt to choose means of certifying their production formula

2. With regard to checking the inventory, the competent officers shall undertake their tasks in checking the inventory every other year

3. With regard to the examining the closing period of accounting, the competent officers shall completely examine within forty-five working days from the date of submission the account with no mistake in data record found.

4. For importers and exporters with AEO status will be allowed not to submit the reports of goods taken into/out of the bonded warehouse.

5.For the importers and exporters with AEO status will be allowed not to submit the report of the summary of operating performancefor the accounting period, nevertheless only the inventory report for every six-month period will be submitted. For the bonded warehouse for manufacturing, such importers and importers are additionally required to submit the summary report of raw material used in the accounting period]

Duty Free Zone

[The importers and exporters with AEO status shall get the benefits on duty free zone as follows:

1. With regard to checking the inventory, the competent officers shall undertake their tasks in checking the inventory once a year

2. The importers and exporters with AEO status will be allowed not to submit the operating performance for the accounting period, nevertheless only the inventory report for every six- month period will be submitted]

Legal Proceeding

1. [In case when the importers and exporters with AEO status abandon or violate the laws/regulation stipulated in relation with the customs procedure or the offense of false declarations are detected.If such importers and exporters with AEO status surrender under the legal proceedings administered by Customs in this stage for the above-mentioned cases, the competent officers designated to work at the ports of discharge will be the person who can immediately consider the case and make a preliminary judgment. Nevertheless, the judgment to impose or not to impose the fine penalty shall be in accordance with the concerned regulations stipulated by the Customs Department]

2. [In case of false declaration, related to the duty drawback under Section 19 bis. of the Customs Act (No. 9) B.E. 2482 (1942) and the amended Act (No. 18) B.E. 2543 (2000), or non-compliance with the requirements under the Customs Notification prescribed by virtue of Section 19 bis. and ter. B.E.2482 (1942) and the amended Act (No. 18) B.E. 2543 (2000); which has no impact to the amount of duty, fee or any other revenues and damage to the government agencies, the competent officers in charge of duty drawback will be the person who can immediately consider the case and make a preliminary judgment shall determine the offense and file a case immediately]