IBC泰國法律金融會計事務所International Business Consultancy

Introduction of Customs in Thailand 泰國海關介紹

Customs in Thailand is governed under Customs Act and Customs Tariff Decree. When importing or exporting goods in Thailand, it’s important not to violate the regulations. The latest Customs Act in Thailand is Customs Act B.E. 2560 (2017), it has made some significant changes compared with the previous version.

有關泰國海關的相關規定請見《泰國海關法》和《泰國海關關稅法令》。在泰國進出口商品時，重要的是不要違反規定。目前泰國最新的海關法版本是佛曆2560年 (西元2017年)《泰國海關法》，與以前的版本相比做了一些重大改變。

Following are key changes

以下為重要改變:[1]

• Assessment by a customs officer

            海關官員的評估

Section 19: When detecting that a person liable to pay a duty did not pay a duty or paid a duty less than the amount payable, a customs officer shall have a power to conduct a duty assessment under this Act and the law on customs tariff.

第19條: 當發現義務繳稅人未繳納關稅、或繳納的稅額少於應付稅額，海關官員有權根據本法和《泰國海關關稅法令》進行稅費評估。

The duty assessment under paragraph one shall be conducted within three years from the goods declaration submission date, unless where there is a necessary cause which makes it impossible to complete the assessment within the mentioned timeframe, a request to extend a duty assessment duration shall be submitted to the Director-General. Such extension period shall not exceed two years.

第一項的職責評估應在貨物申報提交之日起三年內進行。如有必要原因導致無法在前述時間內完成，應向部長提出延長期限申請，此期限不得超過兩年。

In case there is an evidence for the Director-General to believe that a person liable to pay a duty had an intention to defraud the duty payment, a customs officer shall have a power to conduct the duty assessment for another five years from the date the duration under paragraph two is expired.

如果部長認為有證據表明有責任繳納關稅的人意圖騙取稅款，海關官員有權自第二項之期限屆滿起再進行五年的稅費評估。

Please be aware that some customs officers interpret this section as they have rights to issue notice of assessment on shipments more three years ago.

有些海關官員會把第19條解釋成它們有權針對超過三年的貨物發出稅費評估。

Section 22: In case an importer or an exporter does not pay or pay a deficit duty,

a surcharge at the rate of one percent per month calculated on a full or an additional amount of duty to be paid, without compound, from the day goods have been released from a customs custody or the date of exportation to the date of duty payment, shall be collected.

第22條: 如進出口商未繳稅或支付逆差稅，自海關保管進出口貨物之日起至應繳稅之日，滯納金須按全額或附加稅額（不計複合稅）計算每月附加費率1%支付。

Section 24: In an enforcement of over-due duty if the Customs Department had

followed the procedures specified in Section 23 but did not receive a duty or received a duty with deficiency, the Director-General shall have a power to seize or sequestrate and sell by auction properties of a person liable for a duty payment nationwide without requesting for a court’s order.

第24條: 如海關部門依第23條規定執行逾期未交稅款，但未收到稅款或未繳足額，局長有權無須透過法院命令在全國範圍將義務繳稅人的財產進行拍賣。

A seizure procedure and a sale by auction of the seized properties shall be in accordance with the Civil Procedure Code, mutatis mutandis. A sequestration procedure shall be in accordance with the rules specified by the Director-General with the Minister’s approval.

扣押程序和通過拍賣拍賣所扣押的財產，應依照《民事訴訟法》的規定。 隔離程序應符合總幹事在部長批准下規定的規則。

The proceeds of such sale shall be deducted for a fee, a seizure and an auction expenses and an unpaid or deficient duty. If there is a remaining balance, it shall be returned to an owner of the goods.

出售所得應扣除費用，扣押和拍賣費用以及未付或不足的稅款。 如果有餘額，則應將其退還給貨物所有人。

• Law estimation and appeals an assessment by a customs officer

            法院估算及上訴

Section 41: The Appeal Committee shall complete an appellate procedure within

one hundred eighty days from the day a customs officer has received an appeal with all evidences and documents related to the appeal.

第41條: 上訴委員會應在海關官員收到上訴申請及相關證據資料後180天內   完成上訴程序。

• Sanctions

      制裁

Section 211: Any importer or exporter who does not provide marks or numbers for cases or packages of goods, or does not indicate such marks or numbers on related documents, shall be liable to a fine not exceeding fifty thousand baht.

第211條: 任何進出口商未提供商品包裝盒或包裝的標記或編號、或未在相關文件中註明此類標記或編號，處以五萬泰銖的罰款。

Section 227: Any person who violates or fails to comply with Section 86, shall be

liable to an imprisonment from three months to ten years, or a fine of four times of a price of goods including a duty or both, and the goods related to such offence shall be forfeited irrespective of whether or not there is a person inflicted with a punishment according to a judgment.

第227條: 任何人違反或未遵守第86條規定，處以三個月至十年以下的徒刑、或處以含關稅商品價格4倍的罰款、或兩者皆罰。不論是否有人依判決遭受處罰，與該罪有關的商品將予以沒收。

Besides, section 255 also indicates the Director-General shall have a power to order a payment of rewards pursuant to the rules specified by him with an approval of the Minister in several circumstances.

此外，第255條規定在幾種情況下，局長有權在部長同意下根據規則命令支付稅款。

Please do not hesitate to contact us if you have any questions regarding customs in Thailand.

如有泰國海關上的問題，請不吝於詢問我們。

IBC Firm is formed by highly talented and progressive lawyers, financial advisors and accountants. Our partners were all graduated from well-known universities in Thailand, the United Kingdom, the United States, Australia and Japan. Our alliance firms include firms in Taiwan, Japan, Singapore, America, Australia, France and South Africa, majoring in law, finance, investment, taxation and accounting, fluent in Chinese, Thai, English and Japanese. Our lawyer is also the legal advisor from Taipei Economic and Culture Office in Thailand (“TECO”).

IBC 泰國法律金融會計事務所是由具才華且傑出的律師、財務顧問和會計師組成，本所合夥人畢業於泰國、英國、美國、澳洲、日本知名大學，結盟的事務所遍及台灣、日本、新加坡、美國、澳洲、法國、南非等。所學專業為法律、金融、投資、稅務及會計，精通中文、泰文、英文及日文。本所律師也是駐泰代表處義務諮詢律師。