Tax and duty collection in Thailand dates back to the Sukhothai Period. The tax collected in that period was called Chang Kob . Later on, in the Adyudhaya Period, Pra Klang Sin Kha (the Royal Warehouse) was established to collect tax on imports via the Customs office known as Kha Nhon . Then, a new system known as Chao Pa Si (Monopoly Tax Collector) was introduced during the early Rattanakosin Period. At the same time, a Tax House was also established to collect Customs duties and taxes on imports. After entering into the Bawn-Ring Agreement in the reign of King Rama IV, the new era of Thai Customs commenced in B.E. 2417 and the Customs House was established to collect taxes and duties. In the reign of King Rama V, Hoe Ratsadakorn Pipat was founded to handle all kinds of tax collection and has become the foundation of the present Customs Department. Since then, Customs business has expanded rapidly. The new Customs office was built in B.E. 2497 to replace a Customs House ; and it was known as the Customs Department. Since its founding, the traditional role of the The Customs Department - Thailand has involved the collection of national revenues. However, in today s modern and global economy, its responsibilities are changing as revenue collected by Customs is no longer the primary source of government income. Customs administrations are faced with increasing volumes of international trade without corresponding increases in resources and greater expectations from business for faster clearance times. At the same time, the governments and society expect Customs to facilitate global trade and provide an effective control on imports, exports and transit goods. A well-functioning, modern Customs in today s global economy is essential. Customs current role, in particular relating to global trade facilitation, control of the movement of goods, and supply chain security ensures that traders and stakeholder expectations are met.

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