Among various measures of the Thai Customs Department to promote exports, tax privileges are most extensively used to decrease cost of production and enhance competitive advantages for exporters. The important measures implemented so far include:

1. Duty Drawback or Refund under Section 19 bis of Customs Law;
2. Duty Relief for goods placed under the Customs Bonded Warehouse scheme;
3. Duty Exemption for goods taken into the Free Zones established by Customs;
4. Duty Exemption for goods taken into the Export Processing Zones (EPZ); and
5. Duty Exemption for goods under the Board of Investment (BOI) scheme.

The above five mentioned measures vary in responsible agencies and tax privileges (see the comparison table). The first three measures are directly under responsibility of the Thai Customs Department to grant duty drawback, and duty exemption. However, measures 4 and 5 are under the control of the Industrial Estate Authority of Thailand and the Office of the Board of Investment, respectively. The Customs Department involves in only providing Customs - related services such as formalities for importation and exportation.