The verification process by Customs Department for sea cargo usually applies to import/export of goods in bulk or goods with origin from another continent because shipment takes time.
Trader must check permission for the goods before continuing with the procedures.
Importer-Exporter registration with Customs Department
Traders must register to be listed in Customs Department’s online database in order to perform electronic Customs formalities.
Remark
Registration is not required if goods, transportation and insurance fees are less than 1,500 Baht in total and are not prohibited or restricted goods.
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Import Procedures
Import Documents
Prepare information for electronic Import Entry declaration and submit to the e-Customs system for verification with relevant agencies and automatic verification with the Sea Cargo e-Manifest.
Required import documents
For payment of Customs duty, guarantee, overside, storage, bonded warehouse for duty free shop, the following documents are required:
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- Import Entry declaration (Kor Sor Kor 99/1), original and a copy, except the Customs Department requires additional copies, such as in case of importing guns, bullets, explosives, and fuel (from which the duty needs to go to the Oil Fuel Fund Office). In these cases of importing, two copies of Import Entry declaration are required in addition to the original copy
- Deliver Order (Kor Sor Kor 100/1)
- Commercial Invoice
- Packing List
- Bill of Lading
- Insurance Premium Invoice
- Restricted goods permit which can be obtained from www.customs.go.th Select List of Restricted goods
- Certificate of Origin in case of requesting for Customs Duty Reduction
- Other documents, such as list of ingredients, formula, product features and functions, etc.
Matching goods and entry documents
- In case of multiple shipments, a blue print, plan, form, and other supporting documents are also required for Multiple Shipments Import Entry.
- If requesting a Duty Drawback under section 19 BIS, an additional copy of Import Entry declaration (Kor Sor Kor 99/1) is required.
- If importing under the support of Thailand’s Board of Investment (BOI), a letter of approval for Import Duty exemption or reduction from BOI is required.
To re-export goods, there are two scenarios: If the goods are in Customs Bond, the following additional documents are required:
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- Re-Exportation Request Form with payment of 1/10 of Export Duty fee
- Export Entry declaration (Kor Sor Kor 101/1) with supporting documents
If the goods are not in Customs Bond, the following additional documents are required:
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- Re-Exportation Request Form for the drawback of 9/10 of Export Duty fee
- Export Entry declaration (Kor Sor Kor 101/1) with supporting documents
To have goods released from the export industrial zone (EPZ), the following additional documents are required:
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- Application for Permission for Building Construction, Modification or Demolition (IEAT 02/1) in case the imported items are raw materials
- Application for Permission for Building Construction, Modification or Demolition (IEAT 02/1) and License to Utilize Land and Operate Business in Industrial Estate (IEAT 101) in case the imported items are machines, tools and equipment including parts thereof that is necessary for the export production or trades
Import procedures
Submit the form Kor Sor Kor 99/1 Import Entry with Excise Tax and VAT List for import of goods in all categories except those stated otherwise by Thai Customs.
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Pay Tax (if required)
- Import Duty deposit and payment. Traders have options of placing a deposit and paying the import duty at Customs Office or via the bank’s e-Payment channel
- Placing a guarantee for import duty. Traders have options of placing a guarantee at Customs Office or via the banks’ e-Guarantee channel
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Inspection and release of imported cargo
1. Inspection for cargo release will be conducted for two types of goods:
Inspection for cargo release will be conducted for two types of goods: required inspection (Red Line) and exempted from inspection (Green Line). After inspection, Customs officer will provide Import Entry declaration number and notify the trader via electronic channel and notify warehouse or berth of the Customs’ decision.
Exempted from inspection (Green Line)
The trader can contact the warehouse or the berth to collect goods right away.
Required inspection (Red Line)
Contact the warehouse or the berth to prepare goods for inspection then contact Customs officer to inspect and release the goods.
Remark
Inspection and release of imported cargo. This inspection is conducted at the berth at which the goods have arrived. However, the trader can request to move the goods and have them inspected for release outside of the arrival berth. The request has to be made in advance at the stage of preparing Import Entry declaration and submitting through e-Customs.
2. Present the Import Entry, Import Duty reciept
The importer presents the Import Entry, Import Duty receipt, and Deliver Order (D/O) to release the goods from the berth and transfer to warehouse/factory/company.
Importers or Customs Brokers must keep invoices in the e-Customs system for at least six months for reference and verification with Import Entry after the inspection and release of goods. Information of these invoices must be printable upon request from the Customs Department, divided into following groups:
- Import/Export invoice list by Declaration item
- Import/Export invoice list by Invoice item
- Import/Export invoice list
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Lists of Freight Forwarders
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