Which Types of Goods Qualify for Category 3 Section 4 Temporary Import Rights Exemption?

MICE operators who frequently organize international events may be familiar with Category 3 (C) goods for the importation of temporary exhibitions between countries and Category 3 (Y) for international sports competition equipment, which are also exempt from import duties. Let’s see which types of goods fall under the “Type 3 Category 4” as stipulated by the law.

Remark: 

“Category 3” refers to “goods mentioned below, if imported along with oneself or temporarily imported, must be re-exported within six months from the import date”.

The Customs Department classifies goods according to the following Thai letters: 

• (ก): Goods used in theatrical or similar performances, which foreign performers import. 

• (ข): Equipment and appliances for experiments, scientific demonstrations, or education, which are temporarily imported by individuals entering the Kingdom to conduct experiments or demonstrations. 

• (ค): Road vehicles, ships, and aircraft brought in by their owners 

• (ง): Cameras and sound recording equipment, which are temporarily imported by individuals entering the Kingdom to use for taking pictures or recording sound, but films and discs for taking pictures or recording sound that are used for this purpose must comply with the conditions and quantities specified by the Minister of Finance.

• (จ): Temporary import of firearms and ammunition brought into the country by a person who has entered the Kingdom is allowed, subject to relevant regulations. 

• (ฉ): Goods temporarily imported for display at public events can be admitted, provided that they are open to the general public. 

• (ช): Items imported temporarily for repair must comply with the specified conditions of the Director-General of the Customs Department. 

• (ซ): Temporary importation of product samples is allowed, subject to the condition that the imported items are in good condition and the quantity or value does not exceed that considered a simple sample. The same goods must be exported, and duty must be paid before returning them. 

• (ญ): Tools and accessories used for construction, development, and other temporary activities can be imported temporarily with duty exemption, except for the amount of duty payable at the time of importation. Duty will be calculated based on the duration of the goods in the country at a rate of 1 percent per month. The calculation will consider fractions of a month as a whole month, and duty must be paid before exporting the goods.

Source: The Customs Department
For more information, please visit