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2 The Development of Customs Measures and International

Trade Data to Promote Economic Growth and Global Trade
Connectivity

2.1 The Development and Improvement of Customs Procedures, Regulations, and Measures
to Ensure Modernization

A project on the Study and Review of Procedures and Measures Related to Customs Formalities
The project for studying and reviewing regulations, procedures, and measures relating to customs clearance is
essential to business operations. Accordingly, a review of the relevant regulations is necessary to ensure their
continued relevance, efficiency, and consistency with prevailing circumstances and business practices.
Such efforts facilitate import and export activities for operators and enhance internal operational
efficiency for customs officers, thereby enabling the provision of customs clearance services that are convenient,
expeditious, and competitive at the international level. Moreover, the review process provides essential
information for analyzing and reassessing the suitability of customs measures or procedural requirements that
may pose obstacles to cargo clearance and/or operational performance. The improvement of customs procedures
and related measures is thus a key mechanism for further enhancing trade facilitation.

2.2 Promotion of the Utilization of Customs Tax Incentive Measures
“Tax Incentives Delivery” Seminar (Delivery for Tax Incentives) The Customs Department plays a key
role in driving economic growth in accordance with government policy through the promotion of investment and
exports that generate foreign earnings. This is carried out under four major export promotion measures: duty
drawback, duty refund under Section 29 of the Customs Act B.E. 2560 (2017), bonded warehouses, and free
zones. The application of customs tax incentives involves extensive legal provisions and procedural requirements,
which may lead to different interpretations from operators and customs officers. At the present, customs tax
incentive processes have been adjusted to align with advancements in information and communication
technology, in accordance with the government’s “Thailand 4.0” policy, the transition to the New Normal economy,
and the broader digital transformation. Accordingly, it is necessary to possess the relevant knowledge and
understanding, as well as to listen to and address key issues in order to support continuous development. This
project provides operators, investors, private sector representatives, customs officers, and relevant agencies with
a comprehensive understanding of customs tax incentives and enables the proper and effective utilization of such
measures. In addition, the seminar serves as a platform for stakeholders to express opinions, share challenges,
and submit recommendations and relevant information for consideration and further action by the public sector.

2.3 Development of Electronic Data Integration Systems
Project on the Development of the Electronic Delivery Order (e-D/O) Service System The Customs
Department’s cargo release process involves the submission of key documents, most notably the Delivery Order
(D/O). At present, operators continue to rely on paper-based documents, which incur document issuance costs
and require physical travel to shipping line offices to obtain the D/O. This process also entails waiting time for
document collection, as well as additional travel to submit the D/O to port authorities as proof of payment of
relevant charges prior to cargo release from bonded areas. The development and testing of an electronic Delivery
Order (e-D/O) system will significantly enhance operational efficiency for operators by expediting processes,
reducing errors in data entry, minimizing processing time, and effectively lowering operational costs. This initiative
represents a key step toward digitalizing cargo release procedures and strengthening overall trade facilitation.

The Customs Department ANNUAL REPORT 2025 179