Introduction to “General Customs Refund”

General customs refund is an important benefit that importers and exporters should not overlook. If businesses are eligible to claim a refund of customs duties, they can receive the refunded amount and utilize it for future business activities. Today, we provide some basic information about this topic. For further details, interested individuals can refer to the Customs Act, B.E. 2560, and Customs Department Announcement No. 178/2560 regarding general customs refund.

Types of Refundable Cases:

1. Re-export: This case applies when imported goods have already incurred customs duties but have been subsequently exported out of the country.
2. Exemption from customs duties by the Electronic Transactions Development Agency.
3. Exemption from customs duties under Section 12 of the Customs Act.
4. Incorrect exchange rates specified by the Monetary Authority resulting in excess customs duties paid.
5. Cases where the assessment and re-assessment of imported goods lead to a customs refund.
6. Shortland or Short Packing: This refers to cases where imported goods are not complete.
7. Dispute over customs tariff classification.

Procedure for Customs Refund:

1. The business owner submits a customs refund application (Form KSK. 107) along with supporting documents.
2. Customs officers verify the completeness of the refund application and supporting documents.
3. A receipt number is issued for the refund application if the documents are correct and complete.
4. An authorized officer is assigned to approve the customs refund.
5. The authorized officer reviews and evaluates the customs refund request.
   • In case of denial, the business owner has the right to appeal the decision according to the Administrative Procedure Act, B.E. 2539.
   • In case of approval, the Revenue Administration Division, Office of the Secretary of Customs, will transfer the refunded amount to the designated bank account and provide a notification letter.

Important Notes: When submitting the customs refund application and additional documents, each page must be signed by an authorized person or a person with a specified name registered in the Customs Department’s contact person registration system, and the company’s seal must be affixed.

For further information, please refer to the PDF file.