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 About Us              
   Historical
         Background
   Vision/Mission
   Functions and
         Responsibilities
   Administrative
         Organization
   Customs House
   Revenue Collection
 Import / Export  
   Customs Automation System
   e-Import Procedures
   e-Export Procedures
 Tariff Nomenclature
   Overview
   Interpretation Rules
 Export Promotion  and Privileges
   Overview
   Duty Drawback
   Bonded Warehouse
   Free Zone
   Industrial Estate          (EPZ)
   Duty Exemption          under BOI
   Comparison of Tax          Measures
 Household Effects
   Requirements for          Duty Free Allowance
   Documentation
   Clearance          Procedures
   Contact
 Personal Vehicles
   Temporary Import
  Documentation
  Import Clearance      Procedures
  Export Clearance      Procedures
  Contact
   Permanent Import
  Criteria for a Permanent Import
  Documentation
  Import Clearance      Procedures
  Tax and Duty      Assessment
  Contact
 
Functions and Responsibilities

The Customs Department is one of the government agencies under the Ministry of Finance. Its main functions and responsibilities include:

  • Collection of Customs taxes and duties;
  • Collection of other import and export taxes on behalf of other government agencies such as value added tax (VAT), excise tax, and municipal tax;
  • Supervision of imports and exports to ensure compliance with relevant laws and regulations;
  • Prevention and suppression of smuggling, tax and duty evasion including other Customs offences;
  • Promotion of manufacturing and export through tax measures; and
  • Facilitation of international trade.

In addition, the Customs Department is also entrusted with the following functions:

  • Providing recommendations on tariff policies to the Ministry of Finance by taking into consideration the current economic situation; and
  • Compilation and publication of export-import statistics and other Customs-related information.

 

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