Operation Certification Procedure
- Diplomatic Channel
Privileged goods means goods exempted from duty, in accordance with Thailand’s obligations to the United Nations (UN) or international laws or contracts made with other countries or diplomatic practices.
Criteria for Tax and Duty Exemption for Privileged goods:
- Agreements with the United Nations and Diplomatic Missions: The quantity and type of goods to be imported free of duties by agencies under the United Nations and diplomatic missions are regulated by the Department of Protocol, Ministry of Foreign Affairs. Additionally, the tax and duty free importation of goods by the staff members of the agencies under the United Nations and diplomatic missions is also regulated by the Department of Protocol. Generally, the staff members of the United Nations and diplomatic missions are entitled to bring in, at a reasonable quantity, personal and household effects and one motor car/person, free of import duties.
- Agreements under Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government: The Agreements require that the Thai Government grant duty exemption for goods brought into Thailand to be utilized under the programs and for the personal and household effects as well as one motor car (per person) of foreign experts working in Thailand under such programs, provided that the goods and the motor car arrive in Thailand not earlier than 1 month before or not later than 6 months after the first arrival of foreign experts. The Agreements under Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government are as listed below:
- Assistance Contracts/Agreements Granted through Thailand International Cooperation Agency (TICA): The TICA is responsible for importation and clearance of goods under these programs, regardless of the agencies carrying out the Programs.
- Assistance Contracts/Agreements Not Granted through TICA: This type of Program covers the agreements that other government agencies other than the TICA entered with other countries with the approval of the Cabinet. In case where the programs are not granted through the TICA, the Customs Department is the agency determining and granting duty free entry for the imported goods.
- Florence Agreement: The Florence Agreement is the agreement on duty free importation of educational, scientific and cultural materials by educational institutes and government agencies. The importation under the Florence Agreement is determined by the “Committee on Tax and Duty Free Allowance of Educational, Scientific and Cultural Materials” appointed by the Cabinet. Goods covered by the Florence Agreement include:
Appendix A Books, publications and documents
Appendix B Works of art, and collections in connection with education, science and culture
Appendix C Audiovisual in connection with education, science and culture
Appendix D Scientific equipment
Appendix E Articles for the blind
- Laws of which certain provisions require that tax and duty free allowance is applied to imports e.g. Section 5 of the Laws Protecting the Operations of the Southeast Asian Fisheries Development Center B.E. 2514 requires that tax and duty free allowance, including VAT, are applied to vessels, vehicles, materials and equipment imported by the Southeast Asia Fishery Development Center provided that the imports are approved by the Ministry of Agriculture and Cooperative.
- Tax and duty free granted for privileged goods is exclusively for the agencies or staff members of the entitled organizations only. They must not be transferred to any other person or programme.
- In case where the entitled persons or agencies transfer the goods exempted from import taxes and duties to a person not entitled to privileges, agencies or projects, taxes and duties will be charged on such items
- The consignees are liable to pay such duty and taxes. They must make a payment request within 30 days starting from the date of transfer or misuse/exploitation
- The duty must be paid to the Customs Department within 30 days starting from the date on which the consignee is informed of the amount of the duty payable
- The duty assessment is to be done based on the goods’ physical condition, price, duty rate on the date of transfer/misuse/exploitation
- The following items are the exceptions:
- The imported household provisions, medicines, consumable items and personal effects of entitled persons for their personal use which are left in stock at the date the grant for tax and duty exemption/reduction is terminated
- Household effects imported by entitled persons for their personal use and of which age are more than 2 years old
- Items proved to Customs that they are seriously defected and irreparably damaged
- Other items imported for more than 5 years by entitled persons, which are exclusive of motor vehicles. The exceptions for motor cars are only for those falling under the conditions in the next item.
- The importation of personal motor cars under the diplomatic missions, agreements with international organizations, and technical assistance cooperation programs is exempted from duty and the obligations indicated in Item 4 above provided that the cars fall under the following conditions:
- The cars imported for more than 5 years by a person granted diplomatic privileges/privileges under technical assistance cooperation agreements or agreements with international organizations
- The cars under Sub-heading 8703.21.43 Sub-heading 8703.21.44 Sub-heading 8703.21.45 Sub-heading 8703.21.51 Sub-heading 8703.21.59 Sub-heading 8703.22.43 Sub-heading 8703.22.44 Sub-heading 8703.22.45 Sub-heading 8703.22.46 Sub-heading 8703.22.47 Sub-heading 8703.22.51 Sub-heading 8703.22.59 Sub-heading 8703.22.90 Sub-heading 8703.23.52 Sub-heading 8703.23.53 Sub-heading 8703.23.54 Sub-heading 8703.23.55 Sub-heading 8703.23.56 Sub-heading 8703.23.57 Sub-heading 8703.23.58 Sub-heading 8703.23.61 Sub-heading 8703.23.62 Sub-heading 8703.23.63 Sub-heading 8703.23.64 Sub-heading 8703.23.65 Sub-heading 8703.23.66 Sub-heading 8703.23.67 Sub-heading 8703.23.68 Sub-heading 8703.23.71 Sub-heading 8703.23.72 Sub-heading 8703.23.73 Sub-heading 8703.23.74 Sub-heading 8703.24.42 Sub-heading 8703.24.43 Sub-heading 8703.24.44 Sub-heading 8703.24.45 Sub-heading 8703.24.49 Sub-heading 8703.24.51 Sub-heading 8703.24.59 Sub-heading 8703.24.61 Sub-heading 8703.24.69 Sub-heading 8703.31.43 Sub-heading 8703.31.44 Sub-heading 8703.31.45 Sub-heading 8703.31.46 Sub-heading 8703.31.47 Sub-heading 8703.31.51 Sub-heading 8703.31.59 Sub-heading 8703.31.90 Sub-heading 8703.32.52 Sub-heading 8703.32.53 Sub-heading 8703.32.54 Sub-heading 8703.32.61 Sub-heading 8703.32.62 Sub-heading 8703.32.63 Sub-heading 8703.32.71 Sub-heading 8703.32.72 Sub-heading 8703.32.73 Sub-heading 8703.32.74 Sub-heading 8703.32.75 Sub-heading 8703.32.76 Sub-heading 8703.32.81 Sub-heading 8703.32.82 Sub-heading 8703.32.83 Sub-heading 8703.33.52 Sub-heading 8703.33.53 Sub-heading 8703.33.54 Sub-heading 8703.33.61 Sub-heading 8703.33.62 Sub-heading 8703.33.71 Sub-heading 8703.33.72 Sub-heading 8703.33.80 Sub-heading 8703.33.90 Sub-heading 8703.40.34 Sub-heading 8703.40.42 Sub-heading 8703.40.43 Sub-heading 8703.40.44 Sub-heading 8703.40.45 Sub-heading 8703.40.46 Sub-heading 8703.40.47 Sub-heading 8703.40.52 Sub-heading 8703.40.53 Sub-heading 8703.40.54 Sub-heading 8703.40.55 Sub-heading 8703.40.56 Sub-heading 8703.40.57 Sub-heading 8703.40.58 Sub-heading 8703.40.61 Sub-heading 8703.40.62 Sub-heading 8703.40.63 Sub-heading 8703.40.64 Sub-heading 8703.40.65 Sub-heading 8703.40.66 Sub-heading 8703.40.67 Sub-heading 8703.40.68 Sub-heading 8703.40.71 Sub-heading 8703.40.72 Sub-heading 8703.40.73 Sub-heading 8703.40.74 Sub-heading 8703.40.75 Sub-heading 8703.40.76 Sub-heading 8703.40.77 Sub-heading 8703.40.81 Sub-heading 8703.40.82 Sub-heading 8703.40.83 Sub-heading 8703.40.84 Sub-heading 8703.40.85 Sub-heading 8703.40.86 Sub-heading 8703.40.87 Sub-heading 8703.40.92 Sub-heading 8703.40.93 Sub-heading 8703.40.94 Sub-heading 8703.40.95 Sub-heading 8703.40.96 Sub-heading 8703.40.97 Sub-heading 8703.40.98 Sub-heading 8703.50.34 Sub-heading 8703.50.41 Sub-heading 8703.50.42 Sub-heading 8703.50.43 Sub-heading 8703.50.44 Sub-heading 8703.50.45 Sub-heading 8703.50.46 Sub-heading 8703.50.47 Sub-heading 8703.50.51 Sub-heading 8703.50.52 Sub-heading 8703.50.53 Sub-heading 8703.50.54 Sub-heading 8703.50.55 Sub-heading 8703.50.56 Sub-heading 8703.50.57 Sub-heading 8703.50.58 Sub-heading 8703.50.61 Sub-heading 8703.50.62 Sub-heading 8703.50.63 Sub-heading 8703.50.64 Sub-heading 8703.50.65 Sub-heading 8703.50.66 Sub-heading 8703.50.67 Sub-heading 8703.50.71 Sub-heading 8703.50.72 Sub-heading 8703.50.73 Sub-heading 8703.50.74 Sub-heading 8703.50.75 Sub-heading 8703.50.76 Sub-heading 8703.50.77 Sub-heading 8703.50.81 Sub-heading 8703.50.82 Sub-heading 8703.50.83 Sub-heading 8703.50.84 Sub-heading 8703.50.85 Sub-heading 8703.50.86 Sub-heading 8703.50.87 Sub-heading 8703.50.91 Sub-heading 8703.50.92 Sub-heading 8703.50.93 Sub-heading 8703.50.94 Sub-heading 8703.50.95 Sub-heading 8703.50.96 Sub-heading 8703.50.97 Sub-heading 8703.60.34 Sub-heading 8703.60.42 Sub-heading 8703.60.43 Sub-heading 8703.60.44 Sub-heading 8703.60.45 Sub-heading 8703.60.46 Sub-heading 8703.60.47 Sub-heading 8703.60.52 Sub-heading 8703.60.53 Sub-heading 8703.60.54 Sub-heading 8703.60.55 Sub-heading 8703.60.56 Sub-heading 8703.60.57 Sub-heading 8703.60.58 Sub-heading 8703.60.61 Sub-heading 8703.60.62 Sub-heading 8703.60.63 Sub-heading 8703.60.64 Sub-heading 8703.60.65 Sub-heading 8703.60.66 Sub-heading 8703.60.67 Sub-heading 8703.60.68 Sub-heading 8703.60.71 Sub-heading 8703.60.72 Sub-heading 8703.60.73 Sub-heading 8703.60.74 Sub-heading 8703.60.75 Sub-heading 8703.60.76 Sub-heading 8703.60.77 Sub-heading 8703.60.81 Sub-heading 8703.60.82 Sub-heading 8703.60.83 Sub-heading 8703.60.84 Sub-heading 8703.60.85 Sub-heading 8703.60.86 Sub-heading 8703.60.87 Sub-heading 8703.60.92 Sub-heading 8703.60.93 Sub-heading 8703.60.94 Sub-heading 8703.60.95 Sub-heading 8703.60.96 Sub-heading 8703.60.97 Sub-heading 8703.60.98 Sub-heading 8703.70.34 Sub-heading 8703.70.41 Sub-heading 8703.70.42 Sub-heading 8703.70.43 Sub-heading 8703.70.44 Sub-heading 8703.70.45 Sub-heading 8703.70.46 Sub-heading 8703.70.47 Sub-heading 8703.70.51 Sub-heading 8703.70.52 Sub-heading 8703.70.53 Sub-heading 8703.70.54 Sub-heading 8703.70.55 Sub-heading 8703.70.56 Sub-heading 8703.70.57 Sub-heading 8703.70.58 Sub-heading 8703.70.61 Sub-heading 8703.70.62 Sub-heading 8703.70.63 Sub-heading 8703.70.64 Sub-heading 8703.70.65 Sub-heading 8703.70.66 Sub-heading 8703.70.67 Sub-heading 8703.70.71 Sub-heading 8703.70.72 Sub-heading 8703.70.73 Sub-heading 8703.70.74 Sub-heading 8703.70.75 Sub-heading 8703.70.76 Sub-heading 8703.70.77 Sub-heading 8703.70.81 Sub-heading 8703.70.82 Sub-heading 8703.70.83 Sub-heading 8703.70.84 Sub-heading 8703.70.85 Sub-heading 8703.70.86 Sub-heading 8703.70.87 Sub-heading 8703.70.91 Sub-heading 8703.70.92 Sub-heading 8703.70.93 Sub-heading 8703.70.94 Sub-heading 8703.70.95 Sub-heading 8703.70.96 Sub-heading 8703.70.97 Sub-heading 8703.80.93 Sub-heading 8703.80.94 Sub-heading 8703.80.95 Sub-heading 8703.80.96 Sub-heading 8703.80.97 Sub-heading 8703.80.98 Sub-heading 8703.80.99 Sub-heading 8703.90.93 Sub-heading 8703.90.94 Sub-heading 8703.90.95 Sub-heading 8703.90.96 Sub-heading 8703.90.97 Sub-heading 8703.90.98 Sub-heading 8703.90.99 Sub-heading 8704.21.21 Sub-heading 8704.21.22 Sub-heading 8704.21.23 Sub-heading 8704.21.24 Sub-heading 8704.21.25 Sub-heading 8704.21.29 Sub-heading 8704.31.21 Sub-heading 8704.31.22 Sub-heading 8704.31.23 Sub-heading 8704.31.24 Sub-heading 8704.31.25 Sub-heading 8704.31.29 Sub-heading 8704.90.91 Sub-heading 8704.90.92 Sub-heading 8704.90.93 Sub-heading 8704.90.94 and Sub-heading 8704.90.95, which are brought into the Kingdom of Thailand to be used under assistance programs between the government of Thailand and those of other countries or international organizations, and then transferred at the end of such programs to government agencies under the Administrative Law.
- Certain types of motor cars that have features/characteristics as determined by the Thai Customs Department (Please refer to Ministerial Notifications No. 5/2532 and No. 13/2533, which are brought into the Kingdom of Thailand to be used under assistance programs between the government of Thailand and those of other countries or international organizations, and then transferred at the end of such programs to government agencies under the Administrative Law.
- Other goods exempted from obligations in the Item 4 above
- The following goods:
- Motor vehicles for the transport of 12 persons (including the driver) under Heading 87.02 imported to be used as school buses
- Trucks of the van type under Heading 87.04 imported to be modified as motor vehicles for the transport of 12 persons or more (including the driver) and used as school buses.
- Only chassis with installed engine under Heading 87.06 imported for the assembly of production of motor vehicles for the transport of 12 persons or more (including the driver) and used as school buses.
- Parts under any Heading which are imported for the assembly of production of the above-mentioned motor vehicles and used as school buses exempted from duty under Article 3 (3.9) of the Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 dated 28 December B.E.2544, and have been imported into Thailand more than five years are exempted from the obligations specified under Section 10 of the Customs Tariff Decree B.E. 2530.
- Any goods under any Heading except from Heading 87.01 to 87.05 verified by World Scout Committee that they are imported for their exploitation in the 20th World Scout Jamboree in 2003, which are exempted from duty as specified in item 3 (17) of the Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 dated 28 December B.E.2544 revised/modified by Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 (No. 6) dated 15 January B.E. 2546 are exempted from the obligations specified under Section 10 of the Customs Tariff Decree B.E. 2530, provided that they are transferred to government agencies under the Administrative Laws or to government organizations of State Enterprises.
- Any equipment or appliances/devices under any Heading imported by Department of Industrial Works to be used under Thailand National CFCs Phaseout Plan as approved by Article 3 (31) of the Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 dated 31 December B.E. 2549 revised by Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 (No. 2) dated 9 April B.E. 2550 and the Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 (No. 5) dated 7 December B.E. 2550 and goods exempted from duty as specified under Article 3 (30) of the Ministerial Notification on Duty Reduction and Exemption according to Section 12 of the Customs Tariff Decree B.E. 2530 dated 6 January B.E. 2555 are exempted from the obligations specified under Section 10 of the Customs Tariff Decree B.E. 2530, provided that they are transferred to government agencies or to government organizations of State Enterprises from 13 January B.E. 2547 onwards.
Documents required for privilege goods:
- Bill of Lading of Air Waybill
- D.P.I. (ENTRY FORM FOR DIPLOMATIC CLEARANCE OF GOODS IMPORTED BY DIPLOMATIC MISSIONS INTERNATIONAL ORGANIZATIONS) issued by the Ministry of Foreign Affairs (in case where goods are granted diplomatic privileges and are under obligations with the United Nations) Agreement(s) on Technical Assistance Cooperation Programs between Foreign Donors and the Thai Government (in case where the goods are imported under Technical Assistance Cooperation Programs and whose case are not submitted through Thailand International Development Cooperation Agency) Result of consideration indicating duty exemption for such goods (in case where the goods are imported under Technical Assistance Cooperation Programs and whose case are not submitted through Thailand International Development Cooperation Agency)
- Other documents (if any)
Customs Procedure for Importation of Privileged Goods
- An importer submit an application for duty exemption along with supporting documents at Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Bangkok Port Customs Office or the port of entry
- Customs officers consider the eligibility for the privilege of such goods and examine the documents submitted. If the documents are all correct, they will be returned to the importer
- The importer or his/her agent prepares and submits import declaration data. Then, he or she presents the declaration form and the supporting documents at Customs Service Sub-division in order to pick up the imported goods
- For the goods under the Florence Agreement, the importer must submit an application for duty exemption at the Office of the Secretariat of the Thai National Commission for UNESCO, Ministry of Education for approval prior to the importation of such goods. Once the exemption is approved, Thai Customs will circulate the letter issued by the Thai National Commission for UNESCO to the port of entry to complete duty exemption for the importer
For queries or suggestions, please contact: For more InformationDuty 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 14:56:33
Viewer counter : 69,128