Rules of Origin

Personal Effects means personal belongings which the owner brings with him/her for their own use or in their professions, for example clothes, books (of appropriate quantity) except motor cars, guns, bullets, and provisions. However, for liquor, cigarettes, cigars or tobaccos brought by the passengers themselves, they may be granted duty exemption by the Director-General of Customs, provided that their quantities do not exceed the following: 
  1. 200 cigarettes or cigar of 250 g each or 250 g of all these multiple types
    however,cigarettes are limited to no more than 200 pcs.
  2. One litre of liquor
Household Effects includes other goods than the personal effects, which are brought with the passengers in or out of the country. To be eligible for duty exemption, the importers are required to have owned, possessed, and used the household effects before they return to Thailand to resume residence and the quantity of the household effects is required to be reasonable. Examples of the household effects include televisions, refrigerators, air-conditioners, etc.

Criteria for Used Household Effects Duty Exemption

  1. Both Thai and non-Thai residents changing residence into Thailand are eligible to bring used/secondhand household effects into Thailand, in reasonable quantities, free of taxes and duties.  It is also required that the imported used/ secondhand household effects have been owned, possessed, and used in the country where the importers resided before returning to Thailand to resume residence. In case where the household effects are electrical appliances e.g. radios, televisions, refrigerators, microwaves, ovens, air conditioners, etc., only ONE unit each of such items is eligible for tax and duty free allowance. However, if it is the family change of residence, TWO units each of the items will be allowed to bring in tax and duty free. Any excess unit shall be subject to regular taxes and duties, and Customs will place the items that have the lowest rate of duty under tax and duty exemption. It is important that the used/secondhand household effects must be imported not earlier than one month before or not later than six months after the arrival of the importers. Under exceptional circumstances, Customs may extend the time limits for the importers.
  2. Nonresidents who change their residence into Thailand and Thai government officials who took up posts abroad and returned to their residence in Thailand are eligible to be granted duty exemption for their household effects in reasonable quantities as stated in item 1 above.
  3. Thai students or Thai government officials who pursued their study or study visit abroad and Thai people who moved to live abroad may import the used/secondhand household effects acquired abroad tax and duty free provided that they have owned, possessed, and used the household effects before they returned to Thailand to resume residence and that there is an evidence showing that they lived abroad no less than one year.
  4. Criteria for changing residence are as follows:

                     - Nonresidents

                         (1) Nonresidents changing their residence into Thailand must be granted a non-immigrant quota as shown in their passports or Nonresident Identification Cards; or

                         (2) Nonresidents granted to work in Thailand are regarded as resuming residents in Thailand provided they have a one-year non-immigrant visa issued by the Immigration Department. In case where the non-immigrant visa has not yet been granted, either of the following documents may be accepted:

        1. The letter from the Immigration Department certifying that the nonresidents shall be granted an annual temporary stay in Thailand; or
        2. The work permit from the Department of Labor to work in Thailand for no less than one year.

                         (3) Nonresidents entering Thailand as an expert, specialist, or under a contract of government agencies are required to present the letter from relevant agencies certifying that such nonresidents are granted a non-immigrant visa issued by the Immigration Department and shall work in Thailand for no less than one year.

      Accompanying spouses of the nonresidents in (2) and (3) are regarded as resuming residence in Thailand provided the spouses have non-immigrant visas issued by the Immigration Department to stay in Thailand for the first 90 days.

                     - Thai Residents:

      1. Thai residents or government officials who worked or carried out a working visit abroad for no less than one year. In case where the Thai residents/government officials must return to Thailand before one year, evidence showing that the return is caused by the termination of contracts, reshuffle of positions, or early termination of working visits, is required.
      2. Thai residents living abroad under other reasons than those indicated in (1) for no less than one year are required to undertake a commitment that they will return to Thailand to resume residence.

Documents required:

  1. A draft Import Declaration
  2. A passport
  3. Nonresidents are required to submit the following documents:
    1. The letter issued by the Immigration Department confirming that an annual temporary stay is granted
    2. A one-year (or more) work permit issued by the Department of Labor
    3. The letter from a relevant government agency confirming that a non-immigrant visa from the Immigration Department is granted and that working period in Thailand is not less than 1 year, for those entering Thailand as an expert, specialist, or under government contracts
  4. Thai Residents are required to submit an evidence of changing residence e.g. a transcript, reshuffle of positions, termination of employment contract, etc.
  5. A Bill of Lading or air waybill
  6. An invoice (if any)
  7. A packing list or sale documents (if any)
  8. A permit in case of restricted goods
  9. An application for duty exemption
  10. Other documents e.g. a letter of power of attorney (if any).

CLEARANCE PROCEDURE FOR HOUSEHOLD EFFECTS:

  1. The importer/agent submits an Application for Duty Exemption, and all supporting documents to the Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Bangkok Port Customs Office or the port of entry
  2. Customs examines the documents and the Application for Duty Exemption on the household effects. For the items not eligible for duty exemption, their duties will be charged like normal goods
  3. Customs returns the documents to the importer, and the importer/agent submits an Import Declaration and then proceeds to payment of duty and taxes (if any)
  4. The importer/agent presents the Import Declaration and the supporting documents at the Customs Service Division for the release of goods (like a normal case).

 For more information

For queries or more information, please contact:
Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Bangkok Port Customs Office
Tel. 02-667-7000 ext. 20-5523, 20-7638 or 20-5539

Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Suvarnabhumi Airport Cargo Clearance Customs Office
Tel. 02-667-7000 ext. 25-3216 or 02-134-1252.
 

Last update : October 8, 2018 15:27:16
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For more information please contact. : Suvarnabhumi Airport Passenger Control Customs Bureau
Bang Phli District, Samut Prakan 10540 Thailand
Telephone number : 0-2134-0401 หรือ 0-2667-7000 ต่อ 25-3106
E-Mail Address : 67000100@customs.go.th

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