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

How to Import Goods into Thailand 如何進口貨物到泰國

In order to import goods into Thailand, there are several steps we must follow, especially for customs broker to avoid paying any penalties.

貨物要進入泰國須遵守幾個規則，特別是報關行，以免收到罰款。

Following is procedure for importing goods into Thailand:

以下為貨物進入泰國的程序：

• Register E-Customs System online在海關線上系統註冊[1]

All goods imported into Thailand must be reported to Thai Customs Department through E-Customs system. In order to register E-Customs system, a digital certificate is required, which is an electronic signature file to confirm the identity of the registered person and to e-sign documents.

貨物進入泰國需透過海關線上系統向泰國海關登記。 在海關線上系統註冊，首先需要數位憑證， 是一個電子簽名檔案，用來確認 註冊者的身分及進行電子簽名。

You can submit application forms for registration and/or attachments as follows:

   可以提交以下註冊和 /或附件申請表:

• Submit an application for registration via online visitor registration system on the Internet or;

      通過網路的線上訪客註冊系 統提交註冊申請或 ;

• Submit registration request form at Registration Department of Import and Export, or an agency approved to receive registration of a customs office or a customs house.

      向進出口登記處或經批准接受海關或海 關登記的機構提交登記申請表。

• Review of Imported Goods 審查進口貨物[2]

Before arrival, the goods must be approval for import permit, which will be issued by agencies. In addition, it must be identified as green line products by Thai customs. If the goods are identified as red line (opposite to green line), below documents are required upon arrival.

貨物進入泰國前必須得到由機構核發的輸入許可證。 此外，貨物須由泰國海關確認為綠線商品。如貨物被認定為紅線商品 (為綠線的相反)，需在抵達泰國時提交以下文件。

• Import License輸入許可證
• Invoice 帳單
• Packing List 貨物清單
• Bill of Lading/Air Waybill海運提單/航空貨運提單
• Certificate of Origin (if applicable) 產地證明書 (如適用)
• Other relevant documents: such as catalogs其他相關文件:例如目錄、產品規格

Please be informed that there is no definite list of red line goods.

泰國並未明定哪些貨物會被認定為紅線商品。

• Fill in Import Declaration 填寫進口報單

When all documents are prepared, an import declaration can be submitted to E-Customer system with arrival report. Thai customs will review the documents and to decide whether the goods are in green line or red line.

當所有文件備齊後，需在抵達泰國時連同進口報單一起向海關線 上系統申報。泰國海關收到文件後會判斷這些貨物屬綠線或紅線 商品。

In case of the person is responsible for shipping which cannot send information electronically. Fill in the details of the transportation and the product information in the Form Sor Bor. 1.

如果是負責運輸的人員無法以電子方式發送訊息， 需在Sor Bor1表格中填寫詳細運輸及產品資訊。

• Payment of Tax and Duty 繳納稅金及關稅

According to Section 13 of Customs Act B.E. 2560 (2017), “For an importation of goods into or exportation of goods out of the Kingdom, a duty shall be collected from an importer or an exporter under this Act and the law on customs tariff”. In addition, Section 14 of Customs Act indicates that “A calculation of duty for goods imported into the Kingdom shall be in accordance with a nature of the goods, a customs value, a corresponding customs tariff and a duty rate at the time of the completion of importation”.

• 2560年(西元2017年)《泰國海關法》第13條規定，從泰王國進口貨物或從泰王國出口貨物，應根據本法和《泰國海關關稅法令》向進口商或出口商徵稅。此外，《泰國海關法》第14條規定，進口到泰王國的貨物關稅應根據貨物的性質、進口價值、相應的關稅和當時進口時的稅率計算。

• Pay by person at any customs department, both in cash, tax cards, debit cards, credit cards, and merchant checks that are bank-guarantees and approved by the Customs Department.

      在任何海關部門親自支付現金，稅卡，借記卡，信用卡和 經銀行保證並經海關部門批准的商業支票。

• Pay by e-Payment system.

      支付電子支付 系統。

• Pay by the e-Bill Payment system.

      在電子帳單付款系統中付款。

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。