Import: Basic Process

Customs Entry

The customs authority in Thailand is known as the Thailand Customs Department (www.customs.go.th). To gain access to the electronic filing services of the Thailand Customs Department, a prospective importer must apply for a digital certificate from the Thailand National Root Certificate Authority (Thai NRCA). This digital certificate is then used to register with the Thailand Customs Department.  

Documentation Package

Prior to or on arrival of the shipment, a shipping company/agent must submit a ship arrival report, the manifest, and a container list to the Thailand Customs Department (www.customs.go.th) electronically through the Pre-Arrival Processing (PAP) e-bill payment and e-customs clearance system. After validation of the documents the Ship Arrival Report Number is automatically generated by the system and is forwarded to the shipping company/agent.

The importer or its agent then submits a documentation package to customs consisting of the Import Declaration (Form Kor-Sor-Kor 99/1) and other supporting documentation. For shipments that require special licenses or permits, the appropriate issuing agency should be contacted prior to a shipment’s arrival in customs territory.

Documentation Review

Customs reviews the documentation to check for:

• Authority of the entity to import
• Consistency of information across documents
• Legality of the proposed import
• Proper product classification and valuation

Customs also:

• Establishes whether to order an inspection of the shipment
• Computes duties, taxes, and other fees
• Refers documentation to other governmental agencies for imports of controlled products
• Establishes any special requirements for final clearance of the shipment

Common Customs Entries

The following are the most common customs entries:

Consumption Entry
Articles are released from customs custody for immediate sale or use within the country.
Transit Entry
The consignee is granted permission to transport a shipment through the country solely for the purpose of export to another country.
Temporary Entry
The consignee is granted permission to import articles on a temporary basis without the payment of duties and taxes. Examples include sales samples, race cars for temporary use in a specific event, motion picture cameras for temporary use in the making of a specific film, etc. A bond is usually required to ensure that goods are either exported or that duties and taxes are paid.
Warehouse Entry
The consignee is granted permission to transfer a shipment to a customs bonded warehouse where it is stored without payment of import duties and taxes until it is imported for consumption or re-exported.
Foreign Trade Zone (FTZ) Entry
The consignee is granted permission to transfer a shipment into a Foreign Trade Zone (FTZ) without payment of duties or taxes where it is either stored or processed and then imported for consumption or re-exported.
See the Special Provisions page for more information.

Most importers engage the services of a logistics firm or a customs broker to handle import documentation and procedures.

Time to File

Customs may impose a filing deadline for the Import Declaration and accompanying documents, which may be within a certain number of days after the date of discharge of the last article from the vessel. Failure to file the Import Declaration before the deadline may constitute implied abandonment and may result in the ipso facto forfeiture of the shipment.

Electronic Filing

The Pre-Arrival Processing (PAP) e-bill payment and e-customs clearance system transmits data electronically from an importer computer system to a customs computer system. The importer does not need to submit any paper documents. To sign up to use PAP, an importer needs to apply for a digital certificate from the Thailand National Root Certificate Authority (Thai NRCA). This digital certificate is then used to register with the Thailand Customs Department to use PAP.  

Import License, Clearance, Permit

As a general rule, all kinds of imported articles are allowed into Thailand. For freely-importable articles customs does not require prior approval or clearance from any governmental agency. Some restricted articles, however, require an import license, clearance, or permit. Three types of import licenses are used in Thailand.
Non-Automatic License
This covers the majority of articles, especially agricultural articles.
Special Measures License
This is applied to yellowfin tuna for environmental conservation and wood and sawn wood from Myanmar.
Licensing for the protection of public morals and public health.

An import license is usually valid for three months from the date of issuance, unless otherwise indicated on the license. See the Restricted and Prohibited page.

Tariff Regimes

Thailand, like other members of the Association of South East Asian Nations (ASEAN), uses the ASEAN Harmonised Tariff Nomenclature (AHTN) to classify goods imported from other ASEAN countries. The AHTN is based on the Harmonized Commodity Description and Coding System (Harmonized System or HS). The HS, used by over 200 countries, is an internationally-standardized system of names and numbers for classifying traded products and is maintained by the World Customs Organization (WCO) (www.wcoomd.org).  

Additionally, Thailand is a signatory to a number of trade agreements that provide for reduced-duty or duty-free import of certain articles from certain countries. Some of the major trade agreements include:

• Asia-Pacific Economic Cooperation (APEC)
• Association of Southeast Asian Nations (ASEAN)
• Generalized System of Preferences (GSP)
• Global System of Trade Preferences (GSTP)

For a list of trade agreements to which Thailand is a party, see the Trade Agreements page.

Import Declaration

All imports of physical articles require the following basic documentation:

• Import Declaration (Form Kor-Sor-Kor 99/1)
• Certificate of Origin (CoO)
• Commercial Invoice (CI)
• Freight Document: Bill of Lading (B/L), Airway Bill (AWB), Rail Waybill, Road Waybill
• Packing List (P/L)

Some imports may require specialized documentation:

• Insurance Document
• Health Certificate
• Phytosanitary Certificate
• Import Licenses, Permits, Certifications
• Documents as may be required by the terms of a bank letter of credit (L/C) or documents against payment (D/P) provision

Restricted and Prohibited Articles

For restricted and prohibited articles an import license, clearance, or permit must be obtained from the Thai governmental agency that regulates that article, which agency should be contacted and the license/permit obtained prior to a shipment’s arrival in customs territory. See the Restricted and Prohibited page for more detailed information.

Inspection

The data in the Import Declaration and supporting documents is reviewed by the e-Customs system, which validates the submitted data and classifies the shipment into one of two categories:
Red Line: The shipment is subject to physical inspection.
Green Line: No inspection is required. 

Imported articles may be subject to inspection when:

• The seal on the shipping container has been tampered with
• The container is leaking
• The shipment’s details in the shipping documents differ from that in the manifest
• An alert or a hold order has been put on the shipment

Customs may also perform random spot inspections. The result of any inspection is lodged by the Customs officer in the e-Customs system.

Payment of Duties and Taxes

In general, unless exempted by law, all articles imported into Thailand are subject to duty and taxes, which accrue upon the arrival of a shipment into the customs territory. Release of the shipment does not happen until all taxes and duties are paid or secured to be paid. The most common way to submit payment of duties and taxes is through the Arrival Processing (PAP) e-bill payment and e-customs clearance system. 

Clearance and Release of Shipment

All duties and taxes must be paid or secured to be paid before a shipment is cleared and released. After payment of all duties, taxes, and fees and upon completion of any necessary inspection, customs validates the data and issues a Declaration Number and Payment Number. The importer submits these to the facility where the shipment is held for clearance and release. As long as no discrepancies are found, the shipment is released to the importer.

Import Support

For help or further information contact the Customs Call Center at [66] (02) 667 1164 or the Customs Clinic at [66] (02) 667 7880, Ext. 4 or by email at customs_clinic@customs.go.th.  Additional information may also be obtained from customs ports of entry/exit. 

Note: The above information is subject to change. Importers are advised to obtain the most current information from a customs broker, freight forwarder, or the local customs authorities.

Sources: Thai Customs Department (www.customs.go.th), Department of Foreign Trade (www.dft.go.th)

Article written for World Trade Press by Taylor Holloran and Brittony Hubbard.
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