Procedures and Documentary Requirements Procedures and Documentary Requirements

Forms that Customs requires importers to use for customs procedure are

1.      Import declaration and excise and VAT paid forms for all normal type of imported goods, except others that are required to use other types of import declaration

2.      Goods receive delay or export form for import or export goods before complete the customs procedures

3.      A.T.A. Carnet form, import or temporarily export declaration for import or temporarily export type of goods as required in Conventions

4.      Joint Development Area (JDA) declaration for joint development area between Thailand-Malaysia for import goods in Thailand-Malaysia development area

5.      Transhipment declaration for customs transhipment procedure

6.      Transit declaration for customs transit procedure under Thailand’s agreement with countries

7.      Special declaration for vehicles and motorcycles that import or temporary export, used for import or temporary export vehicles and motorcycles

Special declaration for cruise ships and sports that import or temporary export, used for import or temporary export cruise ships and sports

1.      Bill of lading (B/L), air waybill (AWB)

2.      Invoice

3.      Other documents that show information of import or trading which the sellers or exporters that are in other country make the documents, or contact documents between exporters and importers or any other parties that import the goods such as container man, bank insurer, etc.

4.      Import license or any other documents in case of prohibited import goods under conditions of relevant laws

5.      In case of import Pharmachemical, semi-pharmachemical, chemical, and products that cannot be identify type and quality easily, the certificate of analysis documents, or specification documents, or material safety data sheet documents are required

  1. Qualified customs procedure applicants can proceed customs procedure electronically by sending information and digital signature electronically in ebXML/XML format instead of proceeding in paper.
  2. If the customs system accepts the information, the information submission has already been complied to the Law of Customs and any other related customs law.
  3. Import declaration information can be sent in 4 ways as follows:
    1. Importers send the information by themselves, or
    2. Importers assign customs broker to send the information, or
    3. Importers assign service counter to send the information, or
    4. Importers submit import declaration in paper form with other documents and detail import declaration information, and sign every documents which are
      • import declaration and its copy
      • detail import declaration information
      • copy of bill of lading or air waybill
      • copy of invoice
      • packing list (if any)
      • insurance premium invoice (if any)
      • certificate of origin (in case applying for tariff preferential)
      • any other documents such as catalogue
  1. pay by electronic funds transfer (EFT), or
  2. pay at Customs Office or Customs House

DECLARATION & CLEARANCE PROCESS

  1. Importers or customs brokers submit car manifest to customs officers
  2. Customs officers record the information in car manifest into the system and bring the vehicles that contain the goods to customs house.
  3. Importers or customs brokers submit and send import declaration information into customs system and the system will verify the information and car manifest.
  4. Importer or customs brokers pay tariff (if any) at the customs house.
  5. After paying tariff, the system will inform the release conditions, and the release customs officer name
    1. in case of Green Line, importer or customs broker can pick up the goods from the customs bond.
    2. In case of Red Line, customs officers will verify the goods and the information in import declaration in the system. If the information is correct, the goods will be released at customs bond.
Customs Procedures by Road
  1. Registration form
  2. Identity card
  3. Copy of house registration
  4. Tax identification or paid personal income tax documents
  5. Customs broker certificate from Customs Academy, Customs Human Resources Bureau, or any other institutes that are qualified by Customs
  6. Employee of customs broker certificate
  7. 1 inch photo
  8. One copy of (2) to (5) and sign for certification
  9. Submit the application at Customs Office or Custom House

When a shipment arrives in Thailand, importers are required to file a Goods Declaration and supporting documents for the imports with a Customs officer at the port of entry. Imported cargo are not legally entered Thailand until after the shipment has arrived within the port of entry, delivery of the merchandise has been authorized by Customs, and applicable taxes and duties have been paid. It is the responsibility of an importer to arrange for examination and release of the imported cargo.

In addition, depending on the nature of the imports, and regardless of value, the importers may need to obtain a permit to facilitate clearance of the imports. Some, not all, of the goods requiring permit, and the relevant permit issuing agencies, should be contacted prior to the importation.

DOCUMENTS

  1. Import declaration and excise and VAT paid forms for all normal type of imported goods, except others that are required to use other types of import declaration

  2. Documents that are required for import

    1. For tariff payment, following documents are required:

      1. Original import declaration and its copy

      2. Release form

      3. Invoice

      4. Packing List

      5. Bill of Lading

      6. Insurance Premium Invoice

      7. Import license for controlled import goods as indicated in www.customs.go.th

      8. Certificate of origin (in case applying for tariff preferential)

      9. Any other document such as catalogue

    2. In case of many ships, blue Print

    3. In case of duty drawback, another copy of import declaration

    4. Tariff exemption or reduction form from BOI

    5. In case of Re-Export, there are 2 cases:

    6. In case of goods are in Customs Bond,

      1. Delay re-export declaration form and pay tax for 1 in 10

      2. Export declaration

    7. In case of goods are not in Customs Bond,

      1. Delay re-export declaration form and pay tax for 9 in 10

      2. Export declaration

    8. To bring goods out of EPZ, additional documents are required:

      1. in case of importing material, GNO 02-1 Form

      2. in case of importing machines, equipments, tools, and parts of those goods to use in produce  and export, GNO 02-1 and GNO 101 Form

  1. Submission of a Declaration: The first stage of import clearance process is to complete an Import Declaration and submit it to the e-Customs system. Prior to the arrival of cargo or upon the arrival of cargo, a shipping agent electronically transmits a ship or aircraft arrival report, and manifest information to the e-Customs system. If there is no error, the ship or aircraft arrival report number is automatically generated by the e-Customs system and the response message is transmitted to the shipping agent. When the cargo arrives at the port or place of entry, an importer or a Customs broker submits an Import Declaration to the e-Customs system. 
  2. Check and Verification of the Declaration: The second stage is the check and verification of the Declaration and all supporting documents (in case of red line) made by an importer. Again, the e-Customs system validates the given data and issues a Declaration and Payment Numbers within a few seconds in conjunction with the e-payment. In addition, the selectivity profile system will validate the transmitted data and specify the Goods Declaration to be the Green Line or Red Line. 
    1. In case of green line: applicants can bring the goods out of Customs Bond.
    2. In case of red line: customs office have to check the goods before release back to the applicants.
    3. Applicants can make import duties and taxes payment.
    4. Applicants can make e-guarantee at Customs Office.
    5. Applicants can inform to move their goods to other places.
  3. Payment of Import Duties and Taxes: The third stage is payment of applicable duties and taxes and/or guarantee. There are currently 2 options for the payment of import duties and taxes: payment at the Customs Department, and payment via e-Payment system.
  4. Inspection and Release of Cargo: The last stage is to inspect and finally release cargo from Customs custody. Importers or customs brokers can keep the information in electronic form at least 6 months for inspection after the goods are released. In case that Customs ask for inspection, following documents are required:
    1. IMPORT/EXPORT INVOICE LIST BY DECLARATION ITEM
    2. IMPORT/EXPORT INVOICE LIST BY INVOICE ITEM
    3. IMPORT/EXPORT INVOICE LIST
Customs Procedures by Sea
  1. Generally, importers or customs brokers can make import declaration electronically by sending information electronically and using digital signature in ebXML / XML format via value added network services (VANS) in order to sending the information into customs system.

    After receiving the information, the customs system will verify the information and reply to the importers or customs brokers electronically.

  2. There are 4 ways to sending the import declaration information into the e-import system.

    1. Importers send the information by themselves, or

    2. Importers assign customs broker to send the information, or

    3. Importers assign service counter to send the information, or

    4. Importers submit import at Customs Service, 1st floor, BC-1 Tower.

      The importers can make tariff, VAT, excise and other taxes payment electronically via the system or make the payment at Duty Account Department, 2nd floor, BC-1 Tower in official working hours, or at CE Tower for non-official working hours

  3. Steps to sending import declaration information into e-import system

    Importers make an import declaration and send the information electronically into customs system. After receiving manifest, actual arrival date and house air waybill (HAWB) information, the system will verify information in the import declaration with the reference files, profile, and permission information file according to relevant laws.

    If the information is verified, the system will match manifest and import declaration information in order to reply the import declaration number as follows,

    1. If the manifest information and the information in import declaration match, the system will reply the import declaration number to the importers automatically.
    2. If the manifest information and the information in import declaration does not match, the system will not generate the number

The importers have to correct the information both in the system and in import declaration.

Note: After the system reply the import declaration number, the submission is complete (the status of import declaration will be 0109), and after making tariff payment, if any, the system will change the status to 0209.

1. Generally, to bring goods out of customs bond, goods has been imported into Thailand and released out of customs bonds,

     1.1 the goods have type, quality, quantity, weight, price, or duty as same as the information that the importers input into customs system.

     1.2 before bringing the goods out of TG or BFS warehouse, importers have to complete the customs procedure correctly.

     1.3 Importers have to make sure that the information of import declaration that input into customs system is the same as the imported goods.

2. To receive goods from customs bond via e-import

     2.1 in case of green line:

          2.1.1 Importers contact customs officers to receive the goods from customs bond (status of import declaration is 0309). After the warehouse print customs permit, the system will adjust the status to 0409.

          2.1.2 In case that the imported goods required permission according to other customs related laws or tariff preferential related documents,

               1) if other customs related organizations such as Food and Drug Administration (FDA), Department of Fisheries, Department of Livestock Development, Department of Agriculture, etc request to inspect the goods before releasing out of customs bond, the importers have to contact competent authorities to inspect the goods.

               2) Importers have to print or write import declaration number at the right corner of the permission documents according to other customs related laws or tariff preferential related documents

               3) Importers submit the documents to related customs officers before bringing the goods out of the warehouse.

               4) Customs service will check the completeness of the documents but not verify the documents and information in import declaration.

               5) Importers have to submit the documents within 5 working days to proceed the goods release.

     2.2 In case of red line:

          2.2.1 Importers contact TG or BFS warehouse officers to prepare the inspection (status of import declaration is 0301). After the warehouse officers sending information of the goods, the system will assign the customs officer name automatically.

               1) Importers prepare import declaration related documents such as air waybill, invoice, tariff preferential relevant documents or licenses, or goods detail, so that the customs officers can verify HS code, price and the goods.

               2) In case that the imported goods required permission according to other customs related laws or tariff preferential related documents, importers have to print or write import declaration number at the right corner of the permission documents according to other customs related laws or tariff preferential related documents and submit the document to the customs officers in order to use as release documents.

          2.2.2 In case the other customs related organizations request to inspect the goods before releasing out of customs bond, the importers have to bring the goods to officers of competent authorities to complete the inspection.

3. Imports or customs brokers have to check the release customs officers.

4. The assigned customs officers will verify HS code, price and goods. If everything is correct, the officer will record the inspection result into the system and will reply to warehouse to release the goods out of the customs bond. Then the importers or customs broker can bring the goods out from TG or BFS warehouse (status of import declaration is 0309 and after the warehouse will print customs permit, system will adjust the status to 0409)

Customs Procedures by plane

Forms that are required for export procedure

  1. Export declaration for
    1. General export procedure
    2. Personal and privilege export procedure
    3. BOI export procedure
    4. Bonded warehouse export procedure
    5. Duty compensation export procedure
    6. Duty drawback procedure
    7. Re-importation certificate procedure
    8. Re-export procedure
  2. Delay export goods form
  3. Declaration for temporary import or export (A.T.A. Carnet) for temporary export procedure
  4. Declaration for temporary import or export of vehicles and motorcycles, using for temporary export procedure
  1. Invoice
  2. Packing list
  3. Export license or any other documents, in case of restricted goods export in accordance with relevant laws
  4. In case of export pharmachemical, semi-pharmachemical, chemical, and products that cannot be identify type and quality easily, following documents are required

the certificate of analysis documents, or specification documents, or material safety data sheet documents, which contain enough specification, production (if any), and benefits, certified by exporters, or attorneys

  1. To complete export procedure, qualified customs procedure applicants can proceed customs procedure electronically by sending information and digital signature electronically in ebXML/XML format instead of proceeding in paper.
  2. If the customs system accepts the information, the information submission has already been complied with the Law of Customs and any other relevant customs law.
  3. Export declaration information can be sent in 4 ways as follows:
    1. Exporters send the information by themselves, or
    2. Exporters assign customs broker to send the information, or
    3. Exporters assign service counter to send the information, or
    4. Exporters submit export declaration in paper form with other documents and detail export declaration information, and sign every documents which are
      • export declaration and its copy
      • detail export declaration information
      • copy of invoice
      • packing list (if any)
      • export control license (if any)
      • certificate of analysis or specification, or material safety data sheet (if any)
  1. pay by electronic funds transfer (EFT), or
  2. pay at Customs Office or Customs House

DECLARATION & CLEARANCE PROCESS

  1. Exporters or customs brokers submit export declaration and other documents such as car manifest and input the export declaration information into the Customs system.
  2. Exporters or customs brokers make duty payment (if any) at Account Department, Customs House.
  3. After made the payment, the system will inform release conditions and release customs officer’s name.
  4. In case of Green Line, exporters or customs brokers can export the goods from the customs bond.
  5. In case of Red Line, customs officers will verify the goods and the information in export declaration in the system. If the information is correct, the goods will be released at customs bond.

Exporters or customs brokers submit goods transition to customs officers in order to inspect the quantity of export goods. If the quantity is correct and export procedure is complete, the goods will be released.

Export Procedure for Small-Scale Cross Border Trade

To export small-scare cross border, exporters have to submit export detail and its copy to customs officers at crossing point or permanent crossing point, or temporary crossing point. The customs officers will verify the information. If the information is correct, the officers will release the goods and certify documents to the exporters. However, the export goods are required as follows:

  1. the value of goods is not more than 50,000 baht,
  2. the goods must be duty-free and must not be restricted goods or prohibited goods in accordance to relevant export laws, and
  3. the exporters cannot apply tariff preferential benefits, except VAT, under customs laws, or other relevant laws.

 

Export by ground
  1. Export declaration for
    • General export procedure
    • Personal and privilege export procedure
    • Bonded warehouse export procedure
    • Duty compensation export procedure
    • Duty drawback procedure
    • Re-importation certificate procedure
    • Re-export procedure
  2. Declaration for temporary import or export (A.T.A. Carnet) for temporary export procedure under Convention
  3. Declaration for temporary import or export of vehicles and motorcycles, using for temporary export procedure
  1. Invoice
  2. Export license or any other documents for controlled goods export

  1. Exporters or customs brokers submit export declaration and invoice information into customs system via counter service. After the information is verified, the system will generate export declaration number and then the exporters make a duty payment (if any) and fee payment.

  2. The goods will be stored in containers. After the goods are all stored, the containing information will be sent into customs system to verify. After the information is verified, the system will generate goods transition number.

  3. Customs officers at export port will verify and match EIR and goods transition information and record into the system. The Export declaration status will be considered whether it is green line or red line.

  4. In case of green line, the exporters can bring the goods to port in order to export.

  5. In case of red line, the information of HS code, price and goods will be further checked before release for export.

    • If the information is verified, the officers will release the export goods.
    • If there is any suspicious, the officers will request for inspect the export goods.
  1. In case that the goods transition is not matched, the exporters can edit goods transition information by themselves.
  2. In case of the goods transition is matched, the exporters are required to submit form to edit the information to customs officers. The information that can be edited is as followed:
    1. release place code,
    2. incorrect container number,
    3. to change or cancel or add export declaration number,
    4. to change name of vessels
    5. to change containers
    6. others

      If the exporters do not submit to edit the information in accordance to 4.2, goods in containers will not be recorded in customs system.

  3. In case that there is a problem in export declaration information after export, the exporters have to submit form to edit the information.
    1. Export cancellation
    2. Short packing
    3. Suspicious license
    4. Other issues

The benefits of export tariff preferential

  • Re-export
  • Duty drawback
  • Duty compensation
  • BOI
  • Bonded warehouse
  • Free Zone
  • IEAT-FREE ZONE
Export by boat

Export procedure at Savarnabhumi Airport Cargo Clearance Bureau

Export procedure by air can proceed in paperless in order to facilitate trade. To proceed export procedure electronically (e-Export), applicants are required to register in order to record data in customs system in accordance to Customs notice no 25/2557.

Export procedure at Savarnabhumi Airport Cargo Clearance Bureau

For exporters who are not customs brokers can proceed export procedure by themselves as follows,

  1. The exporters are required to register as customs certified exporters at Customs Offices or at General Administration Department, 2nd floor, Savarnabhumi Airport Cargo Clearance Bureau (BC-1), tel: 0-2134-1232.

    1. Required documents for registration

      1. In case of juristic person,

        • a copy of company certification, which is issues not more than 6 months,

        • a copy of income tax payment certification,

        • bank statement,

        • a copy of company stamp certification,

        • identity card or passport of an authorized signatory,

        • customs form in accordance to Customs Notice 25/2557 no. 1

      2. In case of natural person,

        • identity card or passport,

        • customs form in accordance to Customs Notice 25/2557 no. 1-1, which can be downloaded from www.customs.go.th

  2. Export declaration information can be sent in 4 ways as follows:

    1. Exporters send the information by themselves, or

    2. Exporters assign customs broker to send the information, or

    3. Exporters assign service counter, which can be contacted at BC-2 & P2 tower and AO 1-4 Tower, to send the information, or

    4. Exporters submit export declaration with their ID cards or passports and make a payment at Customs service 2, CE tower, 1st floor.

      Required documents for export procedure:

      1. 2 copies of export declaration with signature of exporters or attorneys,

      2. Invoice,

      3. Air Waybill

      4. Packing list (if any),

      5. 1 copy of detail of export declaration and goods air transition

        The exporters have to submit the export declaration information and send goods air transition information together before transport the goods out from checking post. The goods transition number will be the same as the declaration number. Noted that the information is required to be submitted more than 6 hours before vessel schedule.

  3. Exporters or customs brokers submit goods air transition, and air waybill to Customs officers at CI tower, Customs office. After verifying the goods air transition,

    1. in case of green line, the customs officers will sign and stamp their name and date on the goods air transition.

    2. in case of red line, the system will assign customs officers who will inspect the goods in accordance to customs laws and regulations. After verifying the goods, the officers will sign and stamp their name and date on the goods air transition.

    3. in case that goods x-ray is required, the customs officers will x-ray the goods. If the goods are verified, the officers will sign and stamp their name and date on the goods air transition.

      **Then, the officers will return the goods air transition to the exporters or customs brokers in order to bring the goods to warehouse, record the goods weight, and export goods.

    4. the exporters submit goods and a copy of goods transition and air waybill to terminal operators (TMO) in order to record the goods weight and export the goods.

    5. The terminal operators submit e-manifest into the customs system. The exporters can utilize tariff preferential after the status of declaration is changed to 0409.

      **The goods should be at Customs Service, Savarnabhumi Airport more than 2 hours before the flight is taken.

In case that the goods are required to be approved by other organizations,

  1. in case of green line, the exporters are required to submit tariff preferential documents and licenses in accordance to relevant laws to customs officers on the date of procedure, or within 15 days from the goods transition has been matched.

  2. in case of red line, the exporters are required to submit tariff preferential documents and licenses in accordance to relevant laws to customs officers on the date of procedure.

    Caution

    1. To record MASTER AWB such as 21712860008, other letters such as space, alphabet, or dash are not allowed.

    2. To record HOUSE AWB, other letters such as space, alphabet, or dash are not allowed such as CTI0012.

    3. In case of direct shipment, the house airway bill number and master airway bill number must be the same.

    4. In case that the exporters proceed e-export in manual, the exporters are required to contact customs officers at Customs Service at CE tower more than 6 hours before the flight is taken.

To edit goods transition information

  1. In case of short packing,
    1. the exporters can submit electronically the inexpert goods information and quantity within 10 days from the date of goods transition matched.

    2. in case that the exporters edit the information after 10 days from the date of goods transition matched, the exporters are required to submit information edit request at Customs Service 2 (CE tower), in case of green line, or submit to goods transition matching officers in case of red line.

  2. in case that the exporters request to return goods or cancel the export, the exporters are required to submit goods return forms / export cancellation form in accordance to Customs Notice 128/2556 in order to correct the declaration information.

  3. in case of other edit declaration issues after export, the exporters can submit the request to Customs Service 2 (CE Tower).

  4. in case that vessel name, flight, export date, air waybill number have been changed, exporters or customs brokers are required to submit edit request form in accordance to Customs Notice 34/2554.

Export by plane