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   Overview
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   Overview
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   Industrial Estate          (EPZ)
   Duty Exemption          under BOI
   Comparison of Tax          Measures
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Administrative Organization 

The Customs Department is presently organized into three groups:

1. Group 1 is responsible for general support and services for the Department. It is composes of :

(1)  Office of the Secretary;
(2)  Finance Division;
(3)  Human Resource Management Bureau; and
(4)  Internal Audit Unit.

1 Office of the Secretary
The Office is responsible for general administration of the Department which includes:

a.  reception and distribution of documents;
b.  assistance to the Department’s administration;
c.  public relations and dissemination of the Department’s information on activities and services;
d.  issuance of various kinds of Customs cards to be used for Customs procedures.

2 Finance Division
The Division is responsible for the Department’s finance,
accounting, budgeting, payment, materials and equipment procurement, and property maintenance which are apart from the authority of the Regional Customs Bureaus.

3 Human Resource Management Bureau
The Bureau is responsible for:

a.  Carrying out the personnel management
b.  Providing training programs to Customs and related parties, including private sector.

4 Internal Audit Unit
The unit is directly under the supervision of the Director General, and responsible for :

a.  Verifying all of the Department’s account documents;
b.  Studying and analyzing financial problems and the work process of the Department;
c.  Proposing appropriate guidelines for financial management.

2. Group 2 is responsible for international affairs, planning and performance evaluation, standard Customs procedures and valuation, development of information technology, and tariff classification and policies. It composes of :

(1)  Planning and International Affairs Bureau;
(2)  Formality and Valuation Standard Directorate;
(3)  Information and Communication Technology Bureau;
(4)  Legal Affairs Bureau;
(5)  Customs Tariff Classification and Policy Directorate;
(6)  Laboratory Division;
(7)  Efficiency Improvement Directorate;
(8)  Office of Customs Consulate - General in Belgium; and
(9)  Office of Customs Consulate - General in Hong Kong.

1 Planning and International Affairs Bureau
The Bureau is responsible for:

a.  proposing appropriate policies for tax and duty collection, setting collection targets, and preparing the Department’s Master and Action Plans;
b.  studying and analyzing economic policies concerning Customs;
c.  monitoring and evaluating performances of Customs operations;
d.  studying and analyzing information on economics andinternational trade, comparing it with those of other Customs Administrations, and submitting reports to administrators for decision making;
e.  coordinating with the World Customs Organization, Customs Administrations worldwide, and Customs-related international organizations;
f.  being the center for Customs international affairs.

2 Formality and Valuation Standard Directorate
The Directorate is responsible for:

a.  establishing standards for Customs work;
b.  being the central technical unit to provide standards for Customs as well as offering recommendations to improve Customs work processes.

3 Information and Communication Technology Bureau
The Bureau is responsible for:

a.  the Department’s plans for developing a computerized system;
b.  being the center for Customs information technology network;
c.  providing technical support for other units being computerized.

4 Legal Affairs Bureau
The Bureau is responsible for:

a.  enforcement of Customs and other related laws, Customs Tariff Decree, and amendments and modifications of Customs laws and Customs Tariff Decree in line with tax collection policies and international obligations;
b.  enforcement of juristic acts and contracts, liability of civil obligations and legislation within the authority of the Department apart from the authority of other Bureaus;
c.  giving advice on Customs and related laws.

5 Customs Tariff Classification and Policy Directorate
The Directorate is responsible for:

a.  tariff classification and modification;
b.  studying the impact of tariff restructuring commitments made in international or bilateral agreements;
c.  considering complaints and requests from both the public and private sectors concerning tariff classification.

6 Customs Laboratory Group
The Group is responsible for:

a.  setting up standard analytical methods;
b.  providing advice, recommendations and problem solving concerning the goods analysis,
c.  being the center for goods analysis management.

7 Efficiency Improvement Directorate
The Directorate is responsible for:

a.  development of models or methods for Department management or operational process;
b.  monitoring and evaluating certain important projects.

3. Group 3 is responsible for Customs clearance procedures, tax and duty collection, import and export inspection, and promotion of export, investigation and suppression of Customs offences both in Bangkok and regional areas. It composes of:

(1)  Investigation and Suppression Bureau;
(2)  Post Clearance Audit Bureau;
(3)  Customs Privilege Bureau;
(4)  Bangkok Port Customs Bureau;
(5)  Bangkok Customs Bureau;
(6)  Bangkok International Airport Customs Bureau;
(7)  Laem Chabang Port Customs Bureau; and
(8) – (11)  Regional Customs Bureau 1-4.

1 Investigation and Suppression Bureau
The Bureau is responsible for:

a.  investigation, surveillance and suppression of offences against Customs and related laws and regulations;
b.  disposal of seized goods;
c.  being the center for the Department’s communication and telecommunication.

2 Post Clearance Audit Bureau
The Bureau is responsible for:

a.  verification of all documents after clearance;
b.  post audit at the enterpreneur's premises.

3 Customs Privilege Bureau
The Bureau is responsible for:

a.  setting up criteria for issuing Customs privileges , and providing advice and information to enterpreneurs;
b.  considering the request for establishing bonded warehouses, free zones and other places according to the Customs law, and controlling these places after being established.
c.  Customs formalities, duty and tax collection, duty refund, vehicle and cargo control, examination and clearance of goods entering or taken out from the bonded warehouses, free zones and EPZ's within the responsible area;
d.  Duty drawback and tax compensation approval and issuance.

4 Bangkok Port Clearance Bureau
The Bureau is responsible for:

a.  Customs formalities, duty and tax collection, vehicle and cargo control, examination and clearance of imported and exported goods, transshipment goods, and in-transit goods within the Bangkok Port;
b.  enforcement of Customs and related laws and regulations;
c.  disposal of seized and unclaimed goods.

5 Bangkok Customs Bureau
The Bureau is responsible for:

a.  Customs formalities, duty and tax collection, vehicle and cargo control, as well as examination and clearance of imported and exported goods, transshipment goods and in-transit goods within the responsible areas (Bangkok, Samutprakan, Samutsakorn, Nonthaburi, Pathumthani and Nakhonpathom);
b.  enforcement of Customs and related laws and regulations;
c.  disposal of seized and unclaimed goods;

6 Bangkok International Airport Customs Bureau
The Bureau is responsible for:

a.  Customs formalities, duty and tax collection, vehicle and cargo control, as well as examination and clearance of imported and exported goods, transshipment goods, and in-transit goods within the Bangkok International Airport;
b.  enforcement of Customs and related laws and regulations;
c.  disposal of seized and unclaimed goods;
d.  investigation, surveillance and suppression of offences against Customs and other related laws within the area of the Bangkok International Airport;
e.  control of duty free shops, bonded warehouses and the aircraft repair and maintenance center.

7 Laem Chabang Port Customs Bureau
The Bureau is responsible for:

a.  Customs formalities, duty and tax collection, vehicle and cargo control, as well as examination and clearance of imported and exported goods, transshipment goods, in-transit goods, goods entering or taken out from bonded warehouses, free zones or EPZ's within the responsible area;
b.  enforcement of Customs and related laws and regulations;
c.  disposal of seized goods;

(8-11) Regional Customs Bureau I- IV
To maximize the efficiency of operations in regional areas in accordance with the Department’s policies. Thailand is divided into four regions, each supervised by a Regional Customs Bureau. There is one director for each region. Regional operations are divided as follows:

1.  Regional Customs Bureau I in Bangkok, responsible for Central Thailand, under which 12 Customs Houses are located;
2.  Regional Customs Bureau II in Nong Khai Province,responsible for North-East Thailand, under which 9 Customs Houses are located;
3.  Regional Customs Bureau III in Chiangmai Province,responsible for Northern Thailand, under which 9 Customs Houses are located;
4.  Regional Customs Bureau IV in Songkhla Province,responsible for Southern Thailand, under which 16 Customs Houses are located;

The Bureaus are responsible for:

a.  Customs formalities, duty and tax collection, vehicle and cargo control, examination and clearance of imported and exported goods, transshipment goods, and in-transit goods;
b.  enforcement of Customs and related laws and regulations;
c.  disposal of seized and unclaimed goods;
d.  investigation, surveillance and suppression of offences against Customs and other related laws;
e.  management of personnel, finance, accounting and materials;
f.  planning and performance evaluation.

 

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