Thai Version

LICENSED CUSTOMS BROKER  

Similar to a gold card scheme, a licensed Customs broker scheme is another measure to facilitate import and export procedures. Under this particular measure, experienced and knowledgeable licensed Customs broker is allowed to involve in verifying the operation of Customs procedures.

ELIGIBLE APPLICANTS

  • A broker as certified by Thai Customs
  • A legal person with a paid register capital of not less than 1 million baht
  • A member of Customs broker association which is certified by Customs for not less than 3 years
  • No past record of any offence against the Customs or any other related laws for a period of 3 years from the date of filing an application, except the offences that Customs regards as minor importance or seriousness
  • A Customs broker license has never revoked by Customs
  • Be able to process Customs procedures via an automated system/paperless system     
  • Employ at least 1 Customs broker who attends the training course on expert Customs broker organized by Thai Customs
  • Place a bank guarantee or any security, as approved by Customs, of not less than 2 million baht but not more than 10 million baht.

The minimum documents required to apply for a licensed Customs broker are as listed below:

  • A request to apply for a licensed Customs broker
  • A certification of a legal person which is certified, not more than 30 days, by the Department of Business Development
  • A VAT registration (Por Por 20)
  • A list of stakeholder which is certified, not more than 30 days, by the Department of Business Development
  • A list of clients and a copy of signature sample cards of the owner or manager or certification and registration or an employment certification or evidence of employment.
  • Estimated amount of duty compensation, duty drawback under Section 19 bis and estimated amount of security in case the goods are cleared 3 months prior to filing the request

Eligible applicants who want to apply for a licensed Customs broker submits an application form with supporting documents to the Customs Standard Procedures and Valuation Bureau. Those who are granted a licensed Customs broker is required to enter into a bond contract with Customs within 30 days from the date of receiving an approval notice from Customs.

BOND CONTRACT AND SECURITY

Sometimes additional taxes and duties must be settled with Customs after the goods are exported. In addition, the duty compensation or the duty paid to an exporter may have to be refunded to Customs in case where a Customs officer finds out that certain Customs-related offences/fraud are committed. The licensed Customs broker, therefore, is required to sign a bond contract and deposit security as prescribed by Customs. The security could be a bank guarantee or any other forms of security approved by Customs. In this regard, Customs has set the standard for the amount of the security that the total amount of the security is not more than 2 million baht but not more than 10 million baht. However, an importer or exporter under the Gold Card Scheme who is a member of the Customs Transparency Partnership Project is allowed to deposit only half of the required security amount but not less than 1 million baht.   

BENEFITS OF  LICENSED  CUSTOMS  BROKERS

(1)     Importation

    • Import clearance is processed via the “Green Line”. Customs examines the value of goods, tariff classification, and tax and duty calculation after the goods are cleared, except that certain offences or fraud are found.    
    • In case where samples of goods have to be sent to the laboratory or Customs has to verify the samples of goods, such samples will be sent to relevant offices after the goods are cleared from Customs, except when rules and regulations state otherwise.  
    • In case of bulk cargo, no quantity insurance is required, except when Customs regulations specify otherwise.
    • The examination rate of imports is reduced by half of the normal rate, except when Customs regulations state otherwise.

(2)     Exportation

    • Export clearance is processed via the “Green Line”. Customs examines the value of goods, tariff classification, and tax and duty calculation after the goods are cleared, except that certain offences or fraud are found.   
    • In the release order, the phrase “licensed Customs broker-loading” is recorded, meaning that the goods are exempted from examination unless it is the random check or laws and other regulations state otherwise.
    •  The exports are exempted from Customs examination unless it is the random examination. Goods are loaded into containers without Customs control. Sealing the container using RTC seal, and issuing container movement control form are processed by a licensed Customs broker.  In addition, the requirement to draw samples of goods for laboratory analysis is relaxed for a license Customs broker, except when other rules and regulations state otherwise.

(3)     Duty Compensation

    • Duty compensation for a licensed Customs broker is done within 1 working day from the date of receiving a request.
    • The verification of the paid duty compensation is conducted within 30 working days from the date of approval. If it is found that the amount of duty compensation is more than that should be given, Customs shall communicate the exporter and the licensed Customs broker to return such deficit amount with interest. If the exporter and the licensed Customs broker ignore such notice, the security by bond that was given to Customs earlier shall be enforced.

 (4)    Duty Drawback under Section 19 bis

  • Duty drawback for a licensed Customs broker is done within 1 working day from the date of accepting a request with all relevant documents and information.
  • A production formulation submitted by a licensed Customs broker is approved within 10 working days after the date of receiving the request with complete and correct documents. The requirement to draw samples of goods for laboratory analysis and to certify the production formula in the copy of an Export Declaration are relaxed for a license Customs broker, except when other rules and regulations state otherwise.
  • Duty drawback for a licensed Customs broker is done within 1 working day from the date of receiving a request with all documents and information.
  • The verification of the paid duty drawback is conducted within 30 working days from the date of approval. If it is found that the amount of duty drawback is more than that should be given, Customs shall communicate the exporter and the licensed Customs broker to return such deficit amount with interest. If the exporter and the licensed Customs broker ignore such notice, the security by bond that was given to Customs earlier shall be enforced.

(5)   Re-Export

  • A certified copy of an Import Declaration which the imports have already been cleared from Customs can be used for processing Customs formalities.
  • The imports remaining in Customs custody and to be re-exported at different port/place from when they were imported is subject to the payment of one-tenth of applicable  taxes and duties  but not more than 1,000 baht.
  • The goods are not jointly examined by an officer from the Investigation and Suppression Bureau,  except when there is a reasonable ground to do so.

(6)   Transshipment : A licensed Customs broker is allowed to process Customs formalities for transshipped goods with a security of a licensed Customs broker instead of a security of a person requesting for transshipment.

(7)    Release of Goods Prior to the Accomplishment of Customs Formalities: In case where the Customs formalities are processed at the Customs airports, a licensed Customs broker is allowed to request for the release of goods prior to the accomplishment of Customs formalities, provided that such goods are not under any tax and duty incentive schemes.  The security of a licensed Customs broker may also be placed in lieu of a security of an importer. The complete Import Declaration and all Customs formalities must be accomplished within 10 days from the date of releasing the goods from Customs.

NOTES: When the licensed Customs brokers are found committing offences against Customs and related laws and regulations or intending to avoid the payment of applicable taxes and duties or intending to commit fraud under duty drawback and tax compensation schemes, Customs is liable to impose penalties ranging from admonition, issuing notification to the revocation of the permit of a licensed Customs broker.

 


CONTACT

For further inquiry and information, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: customs_clinic@customs.go.th.  Additional information may also be obtained from Customs ports of entry/exit.  Please consult our telephone directory for a Customs office near you.  The listing can be found under the “CONTACT US” section.
 
WARNING:  The information in this website is intended as a general guideline only and subject to changes without prior notice. It does not in any way replace or supersede Customs and related laws or regulations. Before relying on the information on the Website, users should independently verify its accuracy, completeness and relevance for their purposes.
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