Tax/Duty Relief on Temporary Admission Intended for Re-Exportation

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The Thai Customs Department always streamlines and modernizes its Customs procedures to promote and facilitate the temporary admission of goods for use/display in international meetings, exhibitions, and fairs. In the meantime, the Thai Customs Department provides two schemes for the import of goods under temporary admission: bond and security deposit to Customs and the ATA Carnet. Basic conditions concerning these two schemes of temporary admission are as follows:

BOND AND SECURITY DEPOSIT TO CUSTOMS

1. Basic Conditions for Temporary Admission and Re-Export of Goods for Use/Display in International Meetings, Exhibitions, and Fairs

(1) Goods under temporary admission are required to be re-exported within a time-limit set by Customs. Normally, the set time-limit is not more than 6 months.
(2) An importer is required to deposit bond and security to Customs, either in a form of cash deposit or a bank guarantee, to ensure the re-exportation of the goods and that Customs regulations are respected.
(3) A proof of re-exportation e.g. a copy of certified Export Declaration, etc. must be presented to Customs for verification and security refund upon re-exportation.
(4) In case where the goods under temporary admission are not re-exported within the time-limit set by Customs, the importer needs to pay liable taxes and duties as follows:

• In case where the application for tax/duty payment is made before the deposited bond and security is due, the Customs Department shall calculate taxes and duties in accordance with the nature, value, and tariff rate at the time when the goods under temporary admission are imported, including applicable fees under related laws.
• In case where the goods are re-exported after the temporary admission documents and the deposited bond and security are due, the Customs Department shall impose the bond and security.

2. Basic Conditions for Tax/Duty Relief

2.1 Temporary Admission for International Meetings

(1) Goods intended for use at international meetings organized by any private sectors, Thai or foreign governments, international organizations accredited by the Thai government provided that such meetings contribute to the national economic, social and technological development.
(2) Products necessary for the meetings e.g. files, records, forms, etc. of which values are low and explicitly imported for free distribution to persons attending the meetings, including articles used up during the meetings e.g. articles for display or demonstration, with reasonable amount.
(3) Goods/products other than those in (1) and (2) are required to be re-exported within 3 months from the date of importation and the importer needs to deposit bond and security to Customs.
(4) The Exchange Control Act and Prohibition and Restriction Act must be followed strictly.
(5) Lists and quantities of goods must be submitted to the Customs office/house of import for approval on a case by case basis.

2.2 Temporary Admission for International Exhibitions and Fairs

(1) Goods intended for use at international exhibitions and fairs which is open to public at large in Thailand.
(2) An importer is required to deposit bond and security to Customs to ensure the re-exportation of goods within the time-limit.
(3) In case where the imported goods are used up during the exhibitions and fairs e.g. printing materials, advertising materials, souvenirs, free sample, etc., the importer needs to pay liable taxes and duties.

3. Documentation

(1) Import Declaration: one original and one duplicate
(2) Bill of Lading or Air Waybill
(3) Invoice
(4) Release Order (Kor Sor Kor 100/1)
(5) Packing List
(6) Insurance Premium Invoice
(7) License or permit for restricted imports
(8) Application for Tax/Duty Relief and Bond: The application may be issued by an importing company and contains the following particulars:
• Type of imports
• Purpose of importation
• Venue and duration of the meetings or exhibitions/fairs
• Numbers of attendances (for international meetings)
(9) A certified letter from a meeting organizer and from an owner of the venue for an international meeting

4. Temporary Admission Procedures

(1) An importer/agent submits an application for temporary admission, a Goods Declaration, including supporting documents to the Customs Service Division at the Customs Office/House where the goods are imported.
(2) Customs verifies the Goods Declaration and supporting documents against the given information, then allocates a Goods Declaration number and calculates the amount of security.
(3) The importer/agent deposits the security at a Cashier Office.
(4) The evidence of deposited security is presented to a Cargo Inspection Office for the release of goods from Customs custody.

A.T.A. CARNET

An A.T.A. Carnet (Admission Temporaire – Temporary Admission) is a standard international Customs document to be used as the Customs documents for temporarily admitted goods e.g. an import declaration form, export declaration from, re-importation certificate, transit document controlling exports from one Customs House to the other Customs House. It is designed for incorporating international guarantee required for imports granted temporary duty free admission under the A.T.A. Convention.

The A.T.A Carnet is a set of document made up of the following 4 forms:

• A Green Front and Back Cover, including a white continuation sheet
• A Yellow Exportation Form and Importation Form
• A White Importation Form and Re-Exportation Form
• A Blue In-Transit Form and Out-Transit Form

1. What items are covered by the A.T.A. Carnet System?

(1) Professional equipment for the press, or for sound or television broadcasting
(2) Cinematographic equipment
(3) Other professional equipment:
(3.1) Equipment for erection, testing, commissioning, checking, control, maintenance or repair of machinery, plants, means of transport;
(3.2) Equipment necessary for businessmen, business efficiency consultants, productivity experts, accountants and members of similar professions;
(3.3) Equipment necessary for experts undertaking topographical surveys or geophysical prospecting work;
(3.4) Instruments and apparatus necessary for doctors, surgeons, veterinary surgeons, midwives and member of similar professions; and
(3.5) Equipment necessary for entertainers, theatre companies and orchestras, including all articles used for public or private performances.
(4) Goods intended for display or use at exhibitions, fairs, or meetings
(5) Goods intended for use in connection with the display of foreign products at exhibitions, fairs, or meetings
(6) Equipment including interpretation equipment, sound and image recording apparatus and films of educational, scientific or cultural character intended for use at international meetings
(7) Small samples supplied free of charge to the visiting public at the event
(8) Goods imported for the purpose of demonstration and consumed or destroyed in the course of such demonstration
(9) Products of low value used up in constructing, furnishing, or decorating the temporary stands
(10) Printed matter, catalogues, trade notices, price lists, advertising posters, calendars, and photographs
(11) Files, records, forms, and other documents which are imported for use in connection with international meetings
(12) Commercial samples imported to display or demonstration for the purpose of encouraging the purchase of goods
(13) Positive advertising films of which size is less than 16 mm. with pictures displaying or demonstrating the operation of products or equipment which is unable to demonstrate or display by samples or catalogues
(14) Scientific equipment and spare parts thereof imported in connection with educational or scientific research
(15) Tools designed for the maintenance, checking, gauging, or repair of scientific equipment imported in connection with educational or scientific research

Please note that some items mentioned above are subject to certain restrictions, qualifications and conditions. For additional details, please refer to the relevant Conventions.

2. How to Export Goods under the A.T.A. Carnet System?

2.1 Export procedures under the A.T.A. Carnet System

(1) An exporter completes the Yellow Exportation Forms, both the counterfoil and voucher, and submits them together with the supporting documents to the Customs office/house at the port of exit. There is no need to submit an invoice and packing list but the exporter is required to complete the particulars of goods in the Yellow Exportation Forms certified by the Customs Office/House at the port of exit.
(2) Customs verifies the documents and allocates a Duty-Free Allowance Number or Duty-Paid Number (if any) and returns all documents to the

exporter for the release of goods or payment of liable taxes and duties, as the case may be.

2.2 Important Notices for Exports under the A.T.A. Carnet System

(1) The Yellow Exportation Voucher is accepted as an Export Declaration Form and the Exportation Counterfoil is accepted as a Re-Importation Certificate.
(2) Under the A.T.A. Carnet System, an importer/exporter is allowed to use an A.T.A. Carnet as security for the payment of taxes, duties and other charges for temporary admission goods under relevant conventions.
(3) Relief from licenses/permits shall be granted to only imported goods and under the conditions laid out in the four Conventions. However, the exported goods are subject to the criteria listed below:
(3.1) The exported goods using a Yellow Exportation Form and intended to be re-imported are subject to normal export licenses/permits if the relevant laws and regulations required so during the exportation; and
(3.2) Given that the licenses/permits granted to goods temporarily imported and, then, re-exported using the White Re-exportation Form normally specify the date of exportation, such licenses/permits granted at the time of importation are also accepted as export licenses/permits.
(4) In case of the destruction, loss or theft of the temporary admission papers, the importer may request the International Chamber of Commerce to issue the replacement papers.

3. How to Re-Import Goods under the A.T.A. Carnet System ?

3.1 Re-Import Procedures under the A.T.A. Carnet System

(1) An importer completes the Yellow Re-Importation Forms, both the counterfoil and voucher, and submits them together with a release order and other supporting documents to the Customs office/ house at the port of entry; and
(2) Customs verifies the documents against the given information at the time of exportation. If there is no discrepancy, taxes and duty relief is granted and all documents are returned to the exporter for the release of goods.

4. How to Import Goods under the A.T.A. Carnet System?

4.1 Import procedures under the A.T.A. Carnet System

(1) An importer completes and submits the White Importation Forms, both the counterfoil and voucher, to the Customs office/house at the port of entry;
(2) Customs verifies the documents and allocates a Duty-Free Allowance Number or Duty-Paid Number (if any) and returns all documents to the importer for the release of goods or payment of liable taxes and duties, as the case may be.

4.2 Important Notices for Imports under the A.T.A. Carnet System

(1) Imported goods under the A.T.A. Carnet must be those eligible under the A.T.A. Carnet System. Goods imported for other purposes e.g. those imported for use in production of other goods or repair are not covered by the A.T.A. Carnets. The importer is not allowed to add any other items in a White Importation Form.
(2) The A.T.A. Carnet is valid for one year from the date of issue. The goods imported under the A.T.A. Carnet system must be exported within 6 months from the date of importation but not exceed the period of validity of the temporary admission paper.
(3) The list of countries in which the temporary admission papers are valid and the name of the guaranteeing associations are appeared on the green front cover of the A.T.A. Carnet.
(4) In case where the importer under the A.T.A. Carnet system is unable to re-export the goods within the time-limit or breach the conditions for temporary admission in any cases, the Thai Chamber of Commerce, as a guarantor, is liable to pay taxes, duties, and charges to Customs for an amount equal to the rate of duty and taxes applicable to the goods, plus a further 10 percent of import taxes. Customs shall charge the exceeding amount from the importer.
(5) A.T.A. Carnet Forms or a part of the Forms using in importation and exportation under the A.T.A. Carnets are exempted from duty, including prohibitions and restrictions.

5. How to Re-Export Goods under the A.T.A. Carnet System?

5.1 Re-Export Procedures under the A.T.A. Carnet System

(1) An exporter completes the White Re-Exportation Forms, both the counterfoil and voucher, and submits them together with other supporting documents to the Customs office/house at the port of exit; and
(2) Customs verifies the documents and allocates a Duty-Free Allowance Number or Duty-Paid Number (if any) and returns all documents to the exporter for the release of goods or payment of applicable taxes and duties, as the case may be.

Contact

For additional information, interested persons may contact the Customs Information Service Center at 1164.

Important Notice

This leaflet is not a legal document. It is a guide to current policy only. No decisions can be made until the goods arrive at the port of clearance and all relevant information is given to the Thai Customs Department.

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Bilateral Cooperation Sub-Division,
International Cooperation Division, Planning & International Affairs Bureau