Section 10.  Section 115 bis, Section 115 ter, Section 115 quarter, Section 115 quinque, and Section 115 sex of the Customs Act B.E.2469 are added as follows:

“Section115 bis.    In case there is  reason to suspect that there is a violation or non-compliance of the provision under this Act or any other relevant Customs laws, the Director-General or the person designated by him, or the Competent Officer who is designated by the Director-General or the person designated by him in writing to be the examiner, is empowered as follows:

(1)   to enter in the place of business of the importer, exporter, agent of a vessel, agent of such person or any other place concerned between sunrise and sunset or during business hours;  for this purpose, the examiner shall have the power to order such person or any person in such place to do any act necessary for the examination,

(2)   to ask for facts and to order such persons to produce any books of accounts, documents, evidence or information or any other subject relevant to the offence by such person,

(3)   to seize or impound books of accounts, documents, evidence or any form of information or any other evidence which may prove an offence under this Act or other relevant Customs laws.

Whoever shall obstruct or refuse to comply with the order of the Director-General or the person designated by him or the Competent Officer in paragraph one shall be liable to imprisonment for a period not exceeding one year or a fine of not more than one hundred thousand Baht, or both fine and imprisonment.

Section115 ter. In case there is reason to suspect or a finding that there is a violation or non-compliance of the provision under this Act or any other relevant Customs laws, and for the purpose of investigation, the Competent Officer shall have the power to order any importer, exporter, agent of such person or relevant person to the importation or exportation to give a statement or give facts or produce written explanation or order such person to deliver books of accounts, documents, evidence or any form of information on any relevant subject relevant to the offence for examination, provided that a period of at least seven days from receiving such order.

Whoever shall violate or refuse to comply with paragraph one shall be liable to an imprisonment for a period not exceeding one year or a fine of not more than one hundred thousand Baht, or both fine and imprisonment.

Section115 quarter. In case the offender under this Act is a juristic person, the managing director, or the managing partner or the person who is responsible for the management of such juristic person, the offender shall be liable to the punishment prescribed for such offence unless the offender proves the offence was committed without his knowledge or consent, or he has acted as may be reasonable to prevent such offence.

Section 115 quinque. The relevant person shall reasonably facilitate the due exercise of functions of the Director-General or the person designated by him or the Competent Officer under this Act.

Whoever shall not facilitate the Competent Officer in paragraph one shall be liable to a fine not exceeding twenty thousand Baht.

Section 115 sex. In due exercising of functions under this Act, the Director-General or the person designated by him or the Competent Officer shall produce his identity card to the person concerned.

The identity card shall be in the form laid down by the Director-General as published in the Government Gazette.

Section11. Section 10 of the Customs Act (No.9) B.E.2482 is repealed and replaced as follows:

“Section 10. On the importation or exportation of any goods, whether liable to duty or not, the importer or exporter shall in his entry state the description, quality, quantity, weight, customs value and such particulars as may be required by the Director-General, and shall subscribe in such entry a declaration of the truth of such statement.Where the customs value is not ascertainable, the importer or exporter shall state the cost at which goods of the same class and kind quality could be delivered at the place of importation or exportation, as the case may be, without any deduction or abatement, but exclusive of duty in the case of imports.”

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Note:  The reason for proclaiming the use of this Act is that as Thailand is a member of the World Trade Organization, it is obligated to enforce the provision in Article VII of the General Agreement on Tariffs and Trade (GATT) 1994 and  such Agreement prescribes the customs value in assessment, which is different from the Customs Laws which prescribe the market value.  Therefore, to be in accordance with Article VII of the General Agreement on Tariffs and Trade 1994, the true market value method for importation is abolished, and the customs value is used instead.  It is also expedient to have a Customs Valuation Appeal Committee and the appeal procedure to facilitate the importer or exporter of goods who is not satisfied with the valuation of the Competent Officer, to appeal to the committee instead of to the Director-General or  his proxy.  The consideration of the appeal will be correct and transparent.  It is also expedient that the relevant parties to importation or exportation keep books of accounts, documents, relevant evidence on importation and exportation for inspection.  If there is a reasonable belief that there is a violation, or there is an act that is inconsistent with the Customs law, or there is a finding that there is an offence, the Director-General or the person assigned by him or the Competent Officer is empowered to act as he may deem proper.  To expedite the investigation of such offence, it is expedient to include the responsibility of the managing directors, managing partners, managers or anyone  responsible for running such juristic persons.  Therefore, the Act is enacted.