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

What You Should Know About Thai Import/Export License

您應該知道的泰國進口/出口執照

Conducting manufacturing and trading business in Thailand often involved in importing and exporting raw materials and products. Please be noted that export business is one of the few activities can be carried out by 100% foreign-owned company without any licenses if there is no distribution in Thailand. Once a company is set up in Thailand, after registering VAT and opening a corporate bank account, the importer/exporter can apply for import/export license card (it is a paperless license) in accordance with the criteria of customs declaration 94/2564 and 94/2565 associated with registration of customs clearance operators or customs procedures. When a company or an individual wants to import or export goods in Thailand, the number on such card would be required.

在泰國從事製造和貿易業務，通常涉及原材料和產品的進出口。此外，請留意，如果在泰國沒有分銷，出口業務可以為100%外資公司、無需任何許可即可進行的少數活動之一。根據海關申報標準 94/2564 和 94/2565 關於報關操作員註冊或辦理海關手續，公司在泰國設立、並且註冊增值稅並開設公司銀行帳戶後，進口商/出口商可以申請進出口許可證卡(這是一種無紙化的許可證)。當公司或個人要在泰國進出口貨物時，需要此類卡片上的號碼。

Companies should aware that importing/exporting controlled goods may require further specific licenses from the regulatory bodies depending on the type of products which is regulated by Thai Ministry of Commerce. Currently there are 50 categories of goods which requires an import license and are subject to other controls from other laws. For instance, to import pharmaceutical products (medicines), requires Food and Drug Administration authorization from Ministry of Health. Please refer to our article “Applying for Import License from Thai Food and Drug Administration” at https://0rz.tw/cU3n6 for more detail.

公司應注意，根據泰國商務部監管的產品類型，進口/出口控制商品可能需要監管機構的進一步特定許可。目前有 50 類商品需要進口許可證，並受其他法律的其他管制。例如，要進口醫藥產品(藥品)，需要衛生部授權的食品藥品監督管理局。請參考我們的文章“向泰國食品藥物管理局申請進口許可證”在https://0rz.tw/cU3n6以取得進一步資訊。

To obtain an import/export card, company needs to submit an application and to provide relevant documents to Thai Customs Department. Normally, the application process will take about one day. The import/export license is valid for a period of three years.

要取得進出口卡，公司需要向泰國海關部門提交申請並提供相關文件。通常申請過程需要一天時間。進出口許可證有效期為三年。

Following are detail of the application steps:

以下是詳細的申請步驟:

Step 1 Register Company Business via the e-Customs System

第一步 註冊公司業務以使用電子海關係統

To use the system, company needs to obtain a digital certificate, which is to be used to confirm the identity of a person or entity using the system. Please be noted that the registration can be done by an agent. Once the registration is completed, e-Customs registration ID will be issued according to the customs declaration 94/2564 and 94/2565.

要使用該系統，公司需要獲得數位證書，用於確認使用該系統的個人或實體的身份。請注意，註冊可以由代理人完成。註冊完成後，根據海關申報單 94/2564 和 94/2565將發出電子海關註冊身份。

Step 2 Review Controlled Goods

第二步 審查控制商品

Some goods/products are controlled in Thailand and would require additional permits before they can be imported or exported. Therefore, it is important for companies to check with Thai Customs Department whether the goods/products planned to be imported/exported requires a permit.

一些商品/產品在泰國受管制，需要額外的許可證才能進口或出口。因此，公司必須向泰國海關部門核實計劃進出口的貨物/產品是否需要許可證。

To import goods which are considered to be high risk, following are common requested documents:

欲進口被認為是高風險的產品，以下是常見的要求文件:

• Import entry with excise tax and value-added tax return (Kor Sor Kor. 99/1)

            含消費稅和增值稅申 報的進口報關 (Kor Sor Kor. 99/1)

• bill of lading or air waybill 提單或空運單
• invoice 發票
• packing list 裝箱單
• import license 進口執照
• certificates of origin 原產地證書
• other relevant documents (e.g. list of ingredients, technical standard certificates)

               其他相關文件(如成分清單、技術標准證書)

To export goods which are considered to be high risk, following are common requested documents:

欲出口被認為是高風險的產品，以下是常見的要求文件:

• Export bill of lading (Kor Sor Kor 101/1)

   出口提單 (Kor Sor Kor 101/1)

• invoice 發票
• export license 出口執照
• other relevant documents (e.g. food and drug administration approval, destination information) 其他相關文件(如食藥監管核准、目的地資訊)

Step 3 Submission of an Application

第三步 提交申請

All import/export companies are required to submit an Import or Export Declaration. This declaration includes the following supporting documents:

所有進出口公司都必須提交進出口報關單。這份聲明包括以下證明文件:

• K 1 application (only 1^st and 2^nd pages)

            K1 表格(僅第1-2頁)

• copy of company affidavit (updated within six months)

      公司宣誓書 副本 (六個月內更新)

• two copies of value added tax certificate (PP 20)

            增值稅證明 影本兩份 (PP 20)

• copy of first page of bank account and bank statement

                銀行帳戶首頁 影本和銀行對帳單

• copy of seal registration (BAJ 3)

      印章登記 影本 (BAJ 3)

• copy of passport 護照影本
• Power of attorney (The 3^rd page of K1 application)

委託書(K1表格的第3頁)

Step 4 Payment of Duties and Taxes

第四步 繳納關稅和稅款

Any import/export duties and taxes must be paid by electronic fund transfer through the Bank of Thailand’s BAHTNET, Kung Thai Bank and EDI. Payment can also be made at Thai Customs Department.

任何進出口關稅和稅款必須通過泰國銀行的 BAHTNET、泰京銀行和 EDI 以電子資金轉帳的方式支付。也可以在泰國海關部門付款。

Step 5 Inspection and Release of Cargo

第五步 檢查及貨物放行

Thai Customs requires the importer/exporter to submit a verified Declaration with payment receipt to the warehouse. Once these documents have been received, the cargo will undergo an inspection before being released.

泰國海關要求進口商/出口商向倉庫提交經過驗證的申報單和付款收據。收到這些文件後，貨物將在放行前接受檢查。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。