The release of goods from a bonded warehouse, if it is a transfer to another bonded warehouse or a distribution to an importer under section 19 bis of the Customs Act (No. 9), B.E. 2482 (1939) or a person entitled to a duty exemption under the law on customs tariff or other laws, shall be deemed as an export out of the Kingdom at the time of release of such goods from the bonded warehouse, the performance of which shall be in accordance with the regulations prescribed by the Director-General.

The acceptance of goods transferred or distributed under paragraph three shall be deemed as an importation into the Kingdom or the completion of importation at the time of release of such goods from the bonded warehouse, the performance of which shall be in accordance with the regulations as prescribed by the Director-General.

official takes a record of such goods and if such goods are not so kept, or if alteration has been subsequently made on the goods or packages so kept or in the packing thereof in the warehouse or on the marks and numbers on such packages, or if removed from the room in the warehouse in which they are deposited, if not done in the presence and sanction of a competent official, such goods and packages shall be forfeited, except where done for the delivery of such goods and packages under the proper warrant, order, or authority for that purpose.

Section 90.⁷⁵ If the guardian of any warehouse neglects in storing the goods in such a way as to provide easy access to every package, upon the commission of the first act of neglect, he will receive a formal warning, and thereafter, for every subsequent act of neglect, shall be liable to a fine not exceeding ten thousand Bath for each offence.

Section 91.⁷⁶ For any goods stored in a warehouse which have not been duly inspected and delivered, if the guardian of the warehouse does not produce such goods when requested by a competent customs official, such occupier shall be liable to a fine, other than the duties payable for such goods, not exceeding ten thousand Bath for each offence in respect of every package not so produced.

Section 92. If any goods for which a shipment entry has been submitted for warehousing has not been duly warehoused in accordance with such entry, or once warehoused has been concealed or removed from the warehouse in any manner, or extracted from a package, or transferred from one package to another, or done otherwise for the purpose of illegal mixing, transfer, or concealment, such goods shall be forfeited.

Section 93.⁷⁷ Any person who clandestinely opens a warehouse or reaches the goods stored in such warehouse, except when entered in the presence of a competent customs official in the execution of his duty, such person has committed an offence and shall be liable to imprisonment for a term not exceeding six months or a fine not exceeding one hundred thousand Bath for each offence or both the fine and imprisonment.

Section 94. No compensation shall be made by the Director-General to any importer, owner, or consignee of any goods by reason of any damage occasioned thereto in the warehouse by fire or other unavoidable accident or by reason of any damage whatsoever unless such damage was caused by willful neglect, act, or default of an official during his performance of duty.

Section 95. If any goods warehoused or for which an entry has been submitted for warehousing, or for which an entry has been submitted for delivery from the warehouse is lost or destroyed by an unavoidable accident, either on board a vessel or in removing, landing or receiving into the warehouse, or in the warehouse, the Director-General may exempt the duties due or remit the duties paid for such goods.

Section 96. If at any time it appears that the quantity of any goods in a warehouse is less than the quantity recorded on the original entry when such goods were stored, and the reasons for such discrepancy has not been accounted for in the official’s records or in the reasons given by the Director-General in his allowance of an exemption of charges, such unaccounted discrepant quantity shall be deemed to be goods removed without the permission of an official, and the provisions of section 27 shall apply in such case.

Section 97. Any goods stored in a warehouse may be removed to any other warehouse in the Kingdom under such rules of the Department as prescribed by the Director-General.

Section 97 bis.⁷⁸ In the case where there are reasons to suspect that there are goods for which duties have not yet been paid or for which duties have been evaded, or restricted goods or prohibited goods, or goods without the permission to be taken into a bonded warehouse, the competent official shall have the power to enter into the bonded warehouse to make an inquiry of the facts or to inspect any document or goods, including the search of factories, buildings, conveyances and persons that are in the bonded warehouse, without the need for a search warrant.

CHAPTER X BIS⁷⁹
Duty Free Zone

Section 97 ter. The Director-General shall have the power to approve the establishment of a duty free zone for the operation of industrial, commercial or other activities which are beneficial to the economy of the country, and shall have the power to prescribe rules, procedures and conditions for the application for and the approval of establishment of a duty free zone.

A person who has received an approval for the establishment of a duty free zone should pay an annual fee as prescribed by the Minister in a Ministerial Regulation.

Section 97 quarter. The Director-General shall have the power to prescribe the categories or types of articles to be taken into or released from a duty free zone, including the rules, procedures and conditions for the taking of goods into or the release of goods from a duty free zone.

Section 97 quinque. Import duty shall be exempted for goods imported into the Kingdom for taking into a duty free zone in the following cases:
(1) goods which are machinery, equipment, tools and appliances, including components thereof, which are necessary for use in industrial, commercial, or any other activity which are beneficial to the economy of the country, which are imported into the Kingdom for taking into the duty free zone approved by the Director-General;

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75. As amended by section 4 of the Customs Act (No.19), B.E.2548 (2005).

76. Ibid.

77. Ibid.

78. As added by section 7 of the Customs Act (No. 18), B.E. 2543 (2000).

79. Added by section 8, ibid.