One of the tasks of the Thai Customs Department is to investigate any breach or attempted breach of the statutory or regulatory provisions that we are responsible for enforcing. In this respect, national legislation confers upon Customs a wide range of investigatory powers in connection with Customs offences. Customs are empowered to, for example, examine goods and means of transport, require the production of documents, draw samples of goods, detain suspected imports/exports, and search persons and premises.

Generally Customs offences dealt with international trade of illicit commodities; the evasion of duties/taxes; commercial fraud such as under-or overvaluation, misdescription, false declaration of quantity/quality; and the violation of prohibitions or restrictions on imports and exports. The following is a list (non-exhaustive) of prohibited or restricted merchandises and infractions:

• prohibited merchandises (e.g., controlled substances, pornography, counterfeit goods, etc.);
• restricted merchandises (e.g., restrictions imposed by textile quota agreements, the Ministry of Commerce, Food and Drug Administration, etc.);
• undeclared, unreported or smuggled merchandise (e.g., goods undeclared by passengers entering Thailand, unreported currency over Baht 50,000, etc.);
• goods which aid or facilitate the illegal importation of merchandise (e.g.,conveyances or other merchandise used to hide or conceal illegal goods)
• Drugs and narcotics;
• wildlife and flora smuggling; and
• firearms and offensive weapons.

The investigation and suppression of Customs-related offences are carried out to protect the nation's revenue; to control, regulate, and facilitate the movement of carriers, people, and commodities between Thailand and other nations; to protect the Thai consumers and the environment against the introduction of hazardous or noxious products into Thailand; to protect domestic industry against unfair foreign competition; to detect, interdict, and investigate smuggling and other illegal practices aimed at illegally importing narcotics, drugs, contraband or other prohibited articles into Thailand; and to detect, interdict, and investigate illegal international trafficking of arms, ammunition and currency.

The Customs units directly responsible for this significant mission are the enforcement units embedded in relevant Customs Bureau/Offices and the Investigation and Suppression Bureau. These enforcement units investigate and prosecute both individuals and organizations engaged in Customs offences. In addition, Customs enforcement also includes the investigation of offences that have been committed, or are suspected of being committed against Customs and related laws covering the movement of goods across the border.

In this connection, various preventive measures have been introduced to combat against and provide disincentive to Customs offences. Some major measures implemented so far include:

• Information Exchange: Customs usually exchanges Customs-related offences information with other agencies at both the regional and national levels.
• Procedural Review: Given that regular procedural reviews are important, Customs periodically alters its practices to meet new challenges created by offenders.
• MOU Customs always pursues agreements with relevant entities to seek co-operation in the Customs effort against offences.
• Public Information: Information about Customs laws and practices is provided to public with the objective to create awareness and compliance to Customs laws and regulations among Customs clients. Public information takes various forms and is disseminated in a variety of media: newspaper, TV and radio, newsletter, magazine, etc.
• Successful Prosecutions: Prosecution success which involves goods of considerable value and quantity is usually announced to public via newspaper, TV and radio.
• Risk Assessment, Intelligence Analysis and Targeting: Various sources of information e.g. trade statistics, trade patterns, suspected operator profiles, etc. are evaluated and analyzed in-depth to carry out effective Customs controls.
• Controls and Audits: Physical inspection programme for imports/exports are carried out before the release of cargo from Customs custody for control purposes. Moreover, Good Declarations and all supporting documents are also subject to post clearance audit to prevent and detect Customs offences.