Thai Customs has streamlined its import and export procedures to promote and facilitate the organization of international meetings and exhibitions. In this context, certain goods can be brought into Thailand conditionally relieved from payment of import taxes and duties provided that such goods are imported for international meetings and exhibitions and intended for re-exportation within 6 months and without undergone any changes.
Basic Conditions for Temporary Admission and Re-Export of Goods for International MEETINGS and Exhibitions
(1) Goods under temporary admission are required to be re-exported within a time-limit set by Customs. Normally, the set time-limit is not more than 6 months.
(2) An importer is required to deposit bond and security to Customs, either in a form of cash deposit or a bank guarantee, to ensure the re-exportation of the goods and that Customs regulations are respected.
(3) A proof of re-exportation e.g. a copy of certified Export Declaration, etc. must be presented to Customs for verification and security refund upon re-exportation.
(4) In case where the goods under temporary admission are not re-exported within the time-limit set by Customs, the importer needs to pay liable taxes and duties as follows:
- In case where the application for tax/duty payment is made before the deposited bond and security is due, Customs shall calculate taxes and duties in accordance with the nature, value, and tariff rate at the time when the goods under temporary admission are imported, including applicable fees under related laws.
- In case where the goods are re-exported after the temporary admission documents and the deposited bond and security are due, Customs shall impose the bond and security.
Basic Conditions for Tax/Duty Relief
Temporary Admission for International Meetings
(1) Goods intended for use at international meetings organized by agencies of either Thai or foreign governments; international organizations accredited by the Thai government; or private sector provided that such meetings contribute to the national economic, social and technological development.
(2) Goods necessary for the meetings e.g. document files, records, forms, etc. of which values are low and explicitly imported for free distribution to persons attending the meetings, including articles used up during the meetings e.g. articles for display or demonstration, with reasonable amount.
(3) Goods other than those in (1) and (2) are required to be re-exported within 3 months from the date of importation and the importer needs to deposit bond and security to Customs.
(4) The Prohibition and Restriction Act must be followed strictly.
(5) Lists and quantities of goods must be submitted to the Customs offices/houses at the port of entry for approval on a case by case basis.
Temporary Admission for International Exhibitions
(1) Goods intended for use at international exhibitions and fairs which is open to public at large in Thailand.
(2) An importer is required to deposit bond and security to Customs to ensure the re-exportation of goods within the time-limit.
(3) In case where the imported goods are used up during the exhibitions and fairs e.g. printing materials, advertising materials, souvenirs, free sample, etc., the importer needs to pay liable taxes and duties.
- Import Declaration: one original and one duplicate
- Bill of Lading or Air Waybill
- Release Order (Kor Sor Kor 100/1)
- Packing List
- Insurance Premium Invoice
- License or permit for restricted imports
- Application for Tax/Duty Relief and Bond: The application may be issued by an importing company and contains the following particulars:
- Description of imports
- Purpose of importation
- Venue and duration of the meetings or exhibitions/fairs
- Numbers of attendances (for international meetings)
- A certified letter from a meeting organizer and from an owner of the venue for an international meeting
Temporary Admission Procedures
(1) An importer/agent submits a request for temporary admission, a Goods Declaration, including supporting documents to the Customs Offices/ Houses where the goods are imported.
(2) Customs verifies the Goods Declaration and supporting documents against the given information, then issues a Goods Declaration number and calculates the amount of security.
(3) The importer/agent deposits the security at a Cashier Office.
(4) The evidence of deposited security is presented to a Cargo Inspection Office for the release of goods from Customs custody.