Exemption from Duty for Gems and Jewelry Imported to Thailand’s Jewelry Fair under Special Privileges

MICE operators in the Thai gem and jewelry industry can maximize their benefits when participating in fairs and selling products by being informed about customs duty exemptions. This summary provides essential information on the topic.

Criteria for Duty Exemption:

• The imported goods must belong to subheadings 7018.10.10 and 7018.10.90, or Chapter 71 of Part 2 of the Customs Tariff Act as annexed to the Customs Tariff Act B.E. 2530.
• The goods must be imported from a bonded warehouse, free zone, or free trade zone.
• The goods must be exhibited at Thai gem and jewelry fairs organized by the Department of International Trade Promotion Ministry of Commerce or agencies assigned in writing by the Department of International Trade Promotion.
• The items must be sold at that trade show.
• The imported goods have been manufactured, mixed, and assembled into gems and jewelry items and taken out of a bonded warehouse as a manufacturing facility.

Requirements for Exhibition Venues:

• The Department of International Trade Promotion sends a letter to the Customs Department at least 15 days prior to the opening of the event, informing them of the location and layout details.
• A list of participating entrepreneurs must be provided to the Customs Department at least 15 days before the event.
• The venue where the goods are exhibited and sold must not be a bonded warehouse.

Procedures for Bringing Goods to an Exhibition:

• • The entrepreneur must submit a request and supporting documents to the customs officer supervising the bonded warehouse, free zone, or free trade zone for approval.
• Once approved, the goods can be brought to the exhibition area for display and sale. The Department of International Trade Promotion, an authorized department, and a customs officer who supervises the warehouse and exhibition area will inspect and control the export of goods for the event.
• At the end of the exhibition, the entrepreneur must provide a summary of the items sold to be used for declaration in the inbound consignment note. To request duty exemption and pay VAT, they must use the privilege code “JEW” and submit a request to bring the items back into the warehouse. They must also send the details of the goods acknowledged by the owner of the bonded warehouse, free zone establishment, or the Industrial Estate Authority of Thailand.

For more information, please contact: Customs Service Center Tel. 1164 

Email: 1164@customs.go.th