Duty exemption privileges for goods imported for international meetings 

“MICE,” which stands for Meetings, Incentives, Conventions, and Exhibitions, refers to business events and activities related to company meetings, associations, and various types of events, ranging from organizational to regional and international levels.

The letter “M” represents “Meetings,” which refers to conferences and seminars. Organizing meetings at the organizational level is relatively easier compared to arranging international meetings that involve multiple agencies, especially the Customs Department. This is because there may be goods and documents that need to be imported from different countries for use in those meetings.

Therefore, the Customs Department has established provisions in Section 4 of the Customs Act regarding “Type 17, Section 4: Import Exemptions for International Meetings.” It allows the exemption of duties for goods imported for use in international meetings, subject to the following criteria and conditions:

• The goods are imported for use in international meetings organized by Thai government agencies, foreign governments recognized by the Thai government, or international organizations endorsed by the Thai government. The meetings should benefit the country’s economic development, social aspects, or technological advancements.
• The goods are necessary for the meeting, such as document files, printed materials, data recording media, or small-value souvenirs intended for distribution to participants.
• The goods are specifically prepared for use during the meeting and will be fully consumed, such as materials used for presentations or experimental purposes during the meeting. The quantity should be reasonable.
• Any other goods not mentioned in points (2) and (3) must be exported within three months from the importation date. The importer must enter into an agreement with the Customs Department according to the specified conditions.

To claim duty exemption, the recipient must provide and submit the following information on the import declaration:

• Provide the customs coordinates and the statistical code of the imported goods corresponding to their type.
• Specify the Import Tariff as “17PART4” for goods imported for use in international meetings.
• Specify the Privilege Code based on the prevailing rights at the time of importation.
• Use the Tariff Code and Tariff Sequence to determine the duty rate.
• Exempt the duty (recorded as Exemption Rate = 100%).
• Exempt the VAT (recorded as Exemption Rate = 100%).

Source: Customs Department