20 January 2010

THE CUSTOMS ACT (NO.18) B.E. 2543
BY COMMAND OF THE KING’S MOST
EXCELLENT MAJESTY.
_________

Was promulgated on the 8th
Day of November 2543

His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that

Whereas it is expedient to amend the law on customs.

This Act contains certain provisions concerning the restriction of personal rights and liberties, which, under Section 29 together with Section 48 of the Constitution of the Kingdom of Thailand, may be made by virtue of the provisions of the law.

Be it, therefore, enacted by the King, by and with the advice and consent of the Assembly of the Parliament as follows:

Section 1.  This act shall be called the “Customs Act (No. 18) B.E. 2543”.

Section 2.  This Act shall enter into force on and from the day following the date of its publication in the Government Gazette.

Section 3.  The following definition is added after the definition “WAREHOUSE” in Section 2 of the Customs Act B.E.2469 as follows:

“DUTY FREE ZONE” shall mean the area that is specified for conducting industrial, commercial or any other activities for the benefit of the country economy.  The goods that are brought in such zone shall receive the duty benefit as specified by law.”

Section 4.  Section 8 bis of the Customs Act B.E. 2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed and replaced as follows:

“Section 8 bis.    The Director-General is empowered to:

(1)  approve the establishment of a bonded warehouse for exhibition and sale of goods stored therein subject to the regulations laid down by the Director-General,

(2)  approve the establishment of a bonded warehouse for producing, mixing, assembling, packing or any other kind of processing of the goods imported and stored therein, subject to the regulations laid down by the Director-General.

Unless otherwise provided, the bonded warehouse under (1) and (2) shall be subject to the provisions on bonded warehouse.“

Section 5.  Section 10 bis of the Customs Act B.E. 2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed and replaced as follows:

“Section 10  bis.    The liability to pay duty of importation shall be incurred at the time when the importation thereof comes into effect.

Subject to Section 87 and Section 88, the calculation of duty shall be in accordance with the nature and value of goods and corresponding customs tariff at the time when the liability to pay duty is incurred.  But in the case of goods stored in a bonded warehouse, the calculation of duty shall be in accordance with the customs tariff in force at the time when such goods are withdrawn from the bonded warehouse, either in the same nature as imported or in the nature of having been produced, mixed, assembled, packaged or processed as other goods.

In the case when goods are withdrawn from the duty free zone, the calculation of duty shall be in accordance with the nature and value of goods and corresponding customs tariff in force at the time when such goods are withdrawn from the duty free zone.  The right to claim a refund or waiver of the duty of such imported goods shall lapse.  The value of such goods shall not be included in the duty calculation subject to the rules laid down or specified by the Director-General.”

Section 6.  Section 88 of the Customs Act B.E. 2469 as amended by the Announcement of the National Executive Council No. 329 dated 13th December B.E.2515 is repealed and replaced as follows:

“Section 88.   The particular account of the goods taken under Section 87 shall be used for assessing the amount of duty on such goods; but in the case of goods being used for producing, mixing, assembling, packing or any kind of processing in a bonded warehouse, the quantity of goods used shall be calculated in accordance with the formula approved or specified by the Director-General.

Both import duty and export duty shall be exempted for goods removed from a bonded warehouse for exportation, regardless of being exported in the same nature as imported or in the nature of having be produced, mixed, assembled, packaged or processed as other goods.

If any goods in a bonded warehouse are removed to another bonded warehouse, or are sold to an importer under Section 19 bis of the Customs Act (No. 9) B.E. 2482 or to a person who is entitled to the waiver of the duty under the Customs law or other laws, it shall be deemed as the exportation of such goods occurred at the time of the removal from the bonded warehouse subject to the rules laid down by the Director-General.

The receipt of removed or sold goods under paragraph three shall be deemed as the importation or importation thereof comes into effect at the time such goods are withdrawn from the bonded warehouse subject to the rules laid down by the Director-General.”

Section 7.  Section 97 bis of Chapter 10 Warehousing of the Customs Act B.E. 2469 is added as follows:

“Section 97 bis.    In case there is  reason to suspect that there is unpaid duty imported goods or evasion of duty or importation of restricted or forbidden goods or any goods that are not allowed to store in the bonded warehouse, the Competent Officer may enter in the bonded warehouse to ask for facts or to examine documents or any relevant subject matter including the examination of the factory, building, conveyance and any person in the bonded ware house without a search warrant.”

Section 8.  Chapter 10 bis, Section 97 ter, Section 97 quarter, Section 97 quinque, Section 97 sex, Section 97 septem, Section 97 octo, Section 97 novem, and Section 97 decem of the Customs Act B.E. 2469 are added as follows:

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