Where a dispute arises between importers/exporters and Customs officers regarding the classification of any particular products or articles, the Customs Department bases its classification on the “Interpretative Rules”, which lay down guiding principles for classification purposes, in Part 1 of the Customs Tariff Decree B.E. 2530 and the Explanatory Notes (EN) to the HS Convention.
Request a Review
To dispute a tariff classification decision, the importers first discuss the matter with the Customs officer who has made the decision in the Customs House at the port of entry/exit. If the classification decision is still disputed, the Customs officer at the port of entry/exit may forward the details of goods in dispute to the Customs Tariff Directorate located at the Customs Headquarters, requesting it to provide tariff classification of such goods. If the importers do not agree with the decision issued by the Customs Tariff Bureau, they are allowed to file an appeal to the Appeal Committee on Tariff Classification, via the Customs Tariff Bureau, within 30 days from the date they are notified of the classification decision.
All requests must be made in writing and supported by relevant documents.
The appeal procedures for tariff classification are similar to those of the valuation appeal. Thai Customs performs a full and impartial review of disputes on tariff classification and value for duty.External Appeals
Once the importer file an appeal within 30 days from the date of receiving the Assessment Notice from Customs, the relevant Customs officers will consider the reasons for the decision under review. The officers may contact you for additional information. To make a decision, the officer will consider all the evidence and arguments provided and the relevant laws and policy. Finally, the case will be ruled by the Appeal Committee on Tariff Classification.
A decision letter will be mailed to you once the decision has been made. If the Appeal Committee agrees with your arguments, you will receive a notice of decision approving your request. However, if the officer's research does not support your arguments, the officer will advise you in writing of the proposed decision and reasons of the Appeal Committee.
During the appeal procedures, the importers are generally allowed to take their goods from Customs custody by placing a security with Customs.
If you disagree with the decision made by the Appeal Committee on classification matters, you have the right to file an appeal to the court within 30 days.