The Thai Customs Department is responsible for the removal or transfer of merchandise into and out of a Free Zone and for matters involving the collection of revenue. The Customs Privilege Bureau provides interpretations of the applicable statute, Customs regulations and procedures. The Bureau also is charged with overseeing Zone activities as the representative of the Thai Customs Department. It controls the admission of merchandise into the Zone, the handling and disposition of merchandise in the Zone, and the removal of merchandise from the Zone. Free Zones are supervised by Thai Customs officers through periodic checks and visits; and the security of the zone must meet certain requirements. In addition, the Tax and Duty Privilege Bureau, through an established Board, is also responsible to review and approve applications to establish, operate, and maintain a Free Zone. The Board also regulates the administration of the Zone and approves activation of the Zone before any merchandise is admitted into the Zone.

To attract the Small and Medium Size Enterprises (SMEs) in joining the Free Zone Scheme, Customs has extended a tax and duty privileges granted to business operators in Free Zones as follows:

• Conditions Granting Tax and Duty Privilege: Customs has reviewed and revised conditions set out in the tax and duty privilege scheme to extend privileges to and attract more SMEs operators and One Tambol One Products (OTOP) operators.
• Laws and Regulations on Import/Export License: As requirement for import/export licenses complicates import/export procedures under the Free Zones scheme, Customs has reviewed and revised laws and regulations to waive import/export licenses for prohibited and restricted goods removed into Free Zones and re-exported to other countries to ensure that Customs services are being provided in the Free Zones with maximum speed and efficiency.
• Laws and Regulations on Standard and Quality Control: To extended privileges and reduce business transaction costs for business operators in the Free Zones, requirements for standard and quality control for goods removed onto the Free ones are relaxed. Exempting from standard and quality control allows the business operators in the Free Zones to gain more competitive advantages and subsequently generate more income to stimulate economic growth and development in Thailand.
• Laws and Regulations on Hazardous Goods: The revised laws and regulations on hazardous goods empower Customs to control the hazardous goods removed into the country that may harm people, animals, plants, properties, or environment.
• Reduction of Customs Duty: Goods removed from the Free Zones or export processing zones for domestic consumption will be subject to the same rate of tax and duty granted to similar imports under the ASEAN Common Effective Preferential Tariff Scheme.