In the case where a person or juristic person under paragraph one terminates business, the person or juristic person or a liquidator of such juristic person shall have the duties of keeping and maintaining the accounts, documents, evidences and data at the place prescribed by the Director-General for a period of two years as from the date of termination of business.

The Director-General shall have the power to prescribe the kinds of documents which the persons under paragraph one are under a duty to keep and maintain, including the rules, procedure and conditions of keeping and maintaining such accounts, documents, evidences and such data.

Any person who fails to comply with paragraph one or paragraph two, or violates or fails to comply with the rules, procedure and conditions under paragraph three, shall be liable to imprisonment for a term of not exceeding six months or to a fine of not exceeding fifty thousand Bath, or to both.

Section 114.¹⁰⁷ Any competent official may demand the production of any invoice, manifest, bill of lading, receipt book, record, or other documents in relation to any goods passing or passed through the Customs, for the purpose of inspecting or verifying against any shipment entry, certificate, statement, or particulars submitted to the Customs Department and if the production is refused, such person who has willfully refused to comply with the demand of the competent official shall be liable to a fine not exceeding one hundred thousand Bath.

Section 115.¹⁰⁸ Any person who refuses to produce any certificate, statement, declaration, record, or other data to a competent official who requires their submission or production or as required for submission or production under this Act or any law relating to the customs, or any person who neglects to produce such certificate, statement, declaration, record, or other data within a reasonable period of time or a specified time and in accordance with the form prescribed by the law shall be liable to a fine not exceeding one hundred thousand Bath.

Section 115 bis.¹⁰⁹ In the case where there are reasonable grounds to suspect that there has been a violation or non-compliance with any provisions of this Act or other laws relating to the customs, the Director-General or a person authorized by the Director-General, or a competent official authorized by the Director-General or a person authorized by the Director-General by a written order, shall have the duties of inspection with the following powers:
(1) to enter the place of business of an importer, exporter, agent of a vessel, agent of such persons or a relevant person or other places relevant with such person, in the period between sunrise and sunset or during official working hour. In such case there shall also be the power to order such person or other persons in such place to perform any act necessary for the inspection;

(2) to inquire the facts or require the production of accounts, documents, evidences or data in any form or other things involved in the commission of an offence from the importer, exporter, agent of a vessel, agent of such persons or a person involved in the importation or exportation;

(3) to seize or attach accounts, documents, evidences or data in any form or other things that may be used to prove an offence under this Act or other laws relating to the customs.

Any person who obstructs or fails to comply with the order of the Director-General or a person authorized by the Director-General or a competent official under paragraph one shall be liable to imprisonment for a term of not exceeding one year or to a fine of not exceeding one hundred thousand Bath, or to both.

Section 115 ter.¹¹⁰ In the case where there are reasonable grounds to suspect or there is a detection of an offence under this Act or other provisions of law relating to the customs, for the purposes of conduction and investigation in connection with the offence, the competent official shall have the power to order the importer, exporter, agent of a vessel, agent of such person or a person involved in the importation or exportation, to give an oral statement or facts or a written statement or order such persons to send the accounts, documents, evidences and data in any form or other things involved in the commission of the offence for inspection whereby a period of time not exceeding seven days as from the date of receipt of the order shall be given to such person.

Any person who violates or fails to comply with paragraph one shall be liable to imprisonment for a term of not exceeding one year or to a fine of not exceeding one hundred thousand Bath, or to both.

Section 115 quarter.¹¹¹ In the case where an offender liable to a penalty under this Act is a juristic person, a managing director, a managing partner or a person responsible for the operation of such juristic person shall be liable to the penalties provided for such offence unless it can be proven that such offence was committed without his knowledge or consent or he has acted reasonably in preventing such offence.

Section 115 quinque.¹¹² In the performance of duties of the Director-General, the person authorized by the Director-General or a competent official under this Act shall be rendered all reasonable assistance by the persons concerned.

Any person who does not assist the competent official under paragraph one shall be liable to a fine of not exceeding twenty thousands Baht.

Section 115 six.¹¹³ In the performance of duties under this Act, the Director-General, a person authorized by the Director-General or a competent official shall show his identity card to the persons concerned.
The identity card shall be in accordance with the form prescribed by the Director-General as published in the Government Gazette.

Section 116.¹¹⁴ A duplicate of any certificate, entry, or document, and account or non-confidential statement may be issued when the Director-General deems fit on payment of a fee prescribed by the Minister in a Ministerial Regulation.

Section 117. The loading, discharge, carrying and landing of goods, the transport of goods to a place for examination, the necessary or permitted weighing, scaling, opening, repacking, bulking, sorting, lotting, marking and numbering, the transport of goods to an storage of in a proper place until duly delivered, shall be performed by and at the expense of the importer or exporter. The Customs Department shall not be held responsible for any damage sustained on the goods while such goods are in the Customs Department’s custody and supervision not caused by a willful act or an incompetent performance of duty.

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

108. Ibid.

109. As amended by section 10 of the Customs Act (No. 17), B.E.2543 (2000).

110. Ibid.

111. Ibid.

112. Ibid.

113. Ibid.

114. As amended by section 4 of the Customs Act (No. 10), B.E.2483 (1940).