To provide a fair system for related parties in determining the value of goods, Thai Customs has established general procedures for settlement of disputes and appeals arising from valuation. Generally, the disputes arising from valuation are resolved between the importers and the Customs Department.
Who is eligible to appeal ?
REQUEST A REVIEW
To dispute the determination of Customs value of any imports, the importers may first discuss the matter with the Customs officers who have made the decision in the Customs House at the ports of entry/exit. If the valuation decision is still disputed and the importers want to the cargo to be released from Customs custody, a cash guarantee or other form of security covering the maximum amount of taxes and duties must be placed with Customs. The determination of Customs value is then re-considered in details, based on the 6 valuation methods under the WTO valuation system, at the port of entry. In case where the importers still do not agree with the decision of the port of entry, they have a right to appeal against such decision by forwarding the issue to the Appeal Committee.
In the appeal process, the importers have to submit a written request for valuation appeal and supporting documents to the Customs Standard Procedures and Valuation Bureau within 30 days from the date of receiving an Assessment Notice from Customs. The responsible officer then verifies the appeal request and forwards it to the “Appeal Committee” on Customs Valuation for a valuation decision and ruling.
Please note that the appeal request must be made in the form as indicated by Customs known as “Form Kor Sor Kor 171”. The request form together with all supporting documents e.g. an Assessment Notice, amount of Customs value, the ground for the valuation appeal, etc., then lodge to Customs as mentioned above.
The Appeal Committee comprises:
- the Director-General of Customs as the Chairman
- a representative from the Ministry of Finance as a Member
- a representative from the Office of Juridical Council as a Member
- 5-7 experts appointed by the Director-General of Customs as Members
- Customs officers as the Secretary and Assistant Secretary
The valuation ruling of the Appeal Committee is made in writing and sent to the importers. However, such importers also have the right to appeal against the decision and ruling of the Appeal Committee by submitting the case to the court within 30 days.
The following is a list of documents Customs has found useful in considering the valuation appeal :
- A copy of the Assessment Notice (Form Kor Sor Kor 114 or Form Kor Sor Kor 115);
- A copy of the receipt for duty payment or guarantee as the case may be;
- A copy of the Goods Declaration;
- A copy of the identification card of the person lodging the appeal request; and
- Other documents (if any) e.g. a sale contract, an invoice, a price list, a catalogue, etc.
If you disagree with the decision made by the Appeal Committee on Customs Valuation, you have the right to file an appeal to the court within 30 days from the date they are notified of the decision.