Donation Goods Import Procedure

Donations means the goods imported or exported for donation, public charity, which are carried out by public sector or charitable organizations or the goods imported to be given to the public sector, in accordance with the Administrative Law or that for charitable organizations, given that that they are in accordance with the rules and regulations determined by the Director-General of Customs, with the consent of the Minister of Finance. However, the “donations” do not include the following:
  • Motor cars and motor vehicles for the transport of no more than nine persons including the driver, except for ambulances
  • Trucks in the type of van and pickup and similar motor vehicles with g.v.w. not exceeding five tons and such motor cars with g.v.w. exceeding five tons and compression-ignition internal combustion piston engine (diesel or semi-diesel) or those Ignition with spark

1. Criteria and Conditions of Duty Exemption for the Donations:
  1. The goods are imported or exported under the name of a government agency or charitable organization
    1. The goods are imported or exported under the name of a government agency or charitable organization in accordance with Article 47 (7)(Khor) of Revenue Code and Article 3(4)(Khor) of the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 239) B.E. 2534 revised by the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 254) B.E. 2535 (For more information, please visit www.rd.go.th/publish/2644.0.html).
    2. There is a letter signed by the donor expressing his/her intention to donate the goods to a government agency or charitable organization with no conditions and obligations for further public charity arrangements. In this regard, the intention must be expressed in writing prior to the date of import/export.
    3. If the donation is carried out through a government agency or a charitable organization, the arrangements with regard to the donation to the public/relief must be responsible by such organization. In case of disasters, the Director-General of Customs has the authority to grant exemption or loosen criteria and conditions as considered appropriate.
  2. The goods imported to be given to a government agency or a charitable organization will be exempted from duty provided that:
    1. Such goods are imported under the name of a government agency or charitable organization in accordance with Article 47 (7)(Khor) of Revenue Code and Article 3(4)(Khor) of the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 239) B.E. 2534 revised by the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 254) B.E. 2535
    2. Such goods are aimed to be used in line with the government agency’s missions or the charitable organization’s objectives.
    3. There is a letter signed by the donor expressing his/her intention to donate the goods to a government agency or charitable organization with no conditions and obligations for further public charity arrangements. In this regard, the intention must be expressed in writing prior to the date of import/export.
  3. The goods under item (1.1) or (1.2) must not be purchased using the budget of the government agency or the charitable organization or the money donated to them.

2. Customs Procedure for Duty Exemption
  1. Government agencies or charitable organizations must submit an application for duty exemption to the Thai Customs Department prior to retrieving their goods from Customs custody.
    1. For the government agencies, eligible organizations are those of the Department level or equivalent or higher level. The person signed in the application form must be Head of the organization or the authorized person
    2. The eligible charitable organizations are those specified under Article 47 (7)(khor) of Revenue Code and Article 3(4)(Khor) of the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 239) B.E. 2534 revised by the Royal Decree, issued in according with the Revenue Code, on Vat Exemption (No. 254) B.E. 2535. The person who signed in the application form for duty exemption must be a person with the authority to sign as indicated in the Terms of Reference for the establishment of such charitable organization.
  2. The government agencies/charitable organizations must submit an application form for duty exemption along with the following documents:
    1. A letter signed by the donor expressing his/her intention to donate the goods to a government agency or charitable organization (original copy)
    2. A response letter to the donation
    3. Documents relating to the importation of goods such as AIR WAYBILL
  3. The government agencies/charitable organizations must submit a letter to confirm the application for duty exemption when received the Thai Customs Department’s enquiry letters
  4. Once the Thai Customs Department has approved the duty exemption for the goods, the government agencies/charitable organizations must present the document indicating the grant of duty exemption to Duty Exemption and Investment Promotion Sub-Division at the port of entry to proceed with Customs procedure involved. For urgent cases, it may be requested that the Director-General of Customs or the authorized person allow placing deposit for duty and taxes in the form of cash or bank guarantee or a letter issued by the government agency.

3. Documents required for the importation of the donation
  1. INVOICE
  2. BILL OF LADING or AIR WAYBILL
  3. Application Letter for Duty Exemption for the Donation as stated in the item 2 above
  4. Other documents (if any) such as Power of Attorney

4. Customs Procedure for the importation of the donation
  1. An importer presents an application form/request form for processing Customs formalities for the imported donation as well as the letter of the grant of Duty Exemption along with documents relating to the importation of such goods at Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Bangkok Port Customs Office or the port of entry
  2. Customs officers examine and return the documents to the importer
  3. The importer or his/her agent submit import declaration data and present the import declaration form to Customs Service Sub-Division in order to retrieve the goods from Customs custody

5. The donation requiring an import permit
  1. Food: Prior to the importation of food into Thailand, the importer must request a permit in advance from a Food and Drug Administration office
  2. Other donations may also require permits in accordance with their related laws. These permits must be issued prior to the importation of the goods

6. For queries or more information:
  • Queries relating to the criteria and conditions of duty exemption for the donations may be directed to the Customs Tariff Bureau on 02-667-7000 Ext. 20-5859, 20-6411, 20-5913, 20-6419, 20-5102 or 20-5101
  • Other suggestions may be directed to Duty Exemption and Investment Promotion Sub-Division, Central Service Division of Bangkok Port Customs Office on 0-2667-7000 Ext. 20-5539, 20-7643 or 20-7641.
 

Last update : October 8, 2018 15:12:37
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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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