Section 31. If any person loads or permits the loading or is involved with the loading in or unloading from any vessel, at sea or river or canal, goods which are subject to tax payment or which are restricted or prohibited, which forfeited supports the cheating and fraud of state revenue, the avoidance of prohibitions, such person shall be liable to the penalties as prescribed in section 27.

Section 32.³⁷ Any type of vessel, not exceeding two hundred and fifty tons burden, and any vehicle, cart, conveyance,packages, carriage, used or for use in the removal, concealment, or carriage of any tax unpaid, restricted, or prohibited goods, shall be forfeited irrespective of whether any person is liable to a penalty and if other goods are contained in a package or tax unpaid, restricted, or prohibited goods founding in the carriage, vessel, vehicle, cart or conveyance, such other goods shall also be liable to forfeiture.

If a vessel exceeding two hundred and fifty tons burden is used or is for use under paragraph one, the Court shall have the power to forfeit such vessel as appropriation for the offence.

Section 32 bis.³⁸ In the case where the forfeited goods in respect of an offence committed under this Act does not belong to the offender, the Court shall have the power to order the forfeiture if the owner knows or has reasonable grounds to suspect that an offence is committed or will be committed but does nothing to prevent the commission of offence or, its completion or to take care of such goods from being involved in the offence.

Section 33.³⁹ If there is a smuggling offence involving a vessel of exceeding two hundred and fifty tons burden, and the master is not able to prove that he has taken all possible steps to discover and prevent such offence, the master shall be liable to a fine not exceeding five hundred thousand Bath.

Section 34.⁴⁰ (Repealed)

Section 35. All goods imported or exported by post shall be duly declared and entered and subject to the same penalties as goods imported or exported by vessel, with the exception of the liability and penalties which shall full upon the addressee of imported goods and the sender of exported goods, or upon the recipient or the person who delivered the goods to the Post Office, as the case may be.

Section 36. The provisions of section 27 shall apply to goods imported or exported through the post.

Section 37. The competent official may examine any parcel-post package entering or leaving the Kingdom and may detain any parcel at the Customs House upon suspicion until the sender or addressee satisfies him that it does not contain any tax unpaid, restricted, or prohibited goods. Customs examination of postal packages may take place either at the Post Office or the Customs House.

CHAPTER V BIS⁴¹
Customs Powers on Boundaries

Section 37 bis. All vessels that enter into or halt or moor in the contiguous sea shall answer any questions of the customs official concerning the vessel, crew, passenger, nature of the goods in the vessel and things carried on board the vessel as questioned by the customs official and shall comply with reasonable orders of the customs official. If the master does not answer or comply therewith, he shall be liable to a fine of not exceeding ten thousand Baht.

Section 37 ter. No vessel that is in the contiguous zone shall discharge any article without reasonable grounds or permission of the competent official. A master or any person who is in violation shall be liable to imprisonment for a term of not exceeding one year or to a fine of twice the value of goods or to a fine of fifty thousand Baht, whichever is the higher, or to both.

Any goods involved in an offence under this section shall be forfeited, irrespective of whether any person is liable to the penalty.

Section 37 quarter.⁴² The provisions of section 15, section 15 bis, section 18, section 20, section 23, section 24, section 25, section 26, section 29, section 30, section 32, section 32 bis and section 39 of the Customs Act, B.E. 2469 (1926), section 16 of the Customs Act (No. 9), B.E. 2482 (1939), section 10 of the Customs Act (No. 12), B.E. 2497 (1954) and the penal provisions in relation to the said provisions shall apply to the contiguous zone mutatis mutandis.

Section 37 quinque. In the case where there are reasonable grounds to suspect that smuggling has been committed or about to be committed or an offence in accordance with this Act has been committed in the contiguous sea, the customs official shall have the power to stop or compel to the master to take the vessel to any place to examine, search, arrest or take legal proceedings.

When the customs official has arrested and sent the alleged offender to the inquiry official of any locality, the inquiry official of such locality shall have the power of inquiry pending the appointment of a responsible inquiry official by the Attorney-General or person acting on his behalf in accordance with the Criminal Procedure Code. In this regard the normal period involved in transporting the alleged offender to the said inquiry official shall not be counted as the period of time of holding the alleged offender in the custody of the inquiry official under the Criminal Procedure Code.

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37. As amended by section 4 of the Customs Act (No. 16), B.E. 2542 (1999).

38. As added by section 5, ibid.

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

40. As repealed by section 9 of the Customs Act (No. 9), B.E. 2482 (1939).

41. As added by section 4 of the Customs Act (No.15), B.E. 2540 (1997).

42. As amended by section 6 of the Customs Act (No. 16), B.E. 2542 (1999).