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4 Enhancing the Efficiency and Effectiveness of Revenue

Collection Based on Good Governance Principles

4.1 Establishing Standards for Tariff Classification
A project on Enhancing the Tariff Classification Ruling Search System (Tariff e-Service) The Customs
Department has implemented a project to establish a database for searching tariff classification rulings, which
was made publicly available via the website http://tariffeservice.customs.go.th. The system provides information
services through four integrated databases, namely: (1) tariff classification rulings, (2) tariff classification appeal
decisions, (3) rulings issued by the World Customs Organization (WCO), and (4) customs duty rates. In addition,
the system offers an electronic Advance Tariff Ruling Service (e-Advance Tariff Ruling Service). Although the Tariff
e-Service facilitates convenient access to tariff classification information for customs officers and external users,
certain issues and limitations have been identified, such as duplication of tariff classifications within the system,
the lack of linkage with external agencies’ databases, limitations in data upload functionality, and complexities
in information retrieval. Accordingly, the conduct of this project will enable users to access consistent guidance
on tariff classification, thereby promoting uniformity in classification practices. This will help reduce disputes
in import clearance procedures, decrease the volume of goods placed under guarantee at ports or places of
importation, minimize the exercise of discretion by customs officers in tariff classification, and enhance the
effective and optimal utilization of digital systems.

4.2 Establishing Standards for Customs Valuation
Mobile Customs Valuation Training Program The Customs Department has implemented a mobile
customs valuation training program to disseminate knowledge on customs valuation practices in accordance
with international standards and domestic legislation to customs officers. The program aims to ensure accurate,
appropriate, and standardized consideration of customs valuation issues. In addition, the training serves as a
forum for customs officers to share opinions, exchange information, and discuss challenges related to customs
valuation. It also provides an opportunity to collect insights and data for the purpose of reviewing and improving
customs valuation processes to enhance their suitability and effectiveness.

4.3 Enhancing Revenue Collection through Post-Clearance Audit (PCA)
One-Stop Service for Additional Duty Payment The One-Stop Service for Additional Duty Payment
project is designed to facilitate voluntary compliance by honest operators who may have underpaid customs
duties. Under this initiative, operators may review and clarify issues of concern by submitting a formal request to
participate in the program to the Post-Clearance Audit Division, Customs Department, and subsequently paying
outstanding duties and other taxes in full in accordance with prescribed procedures. At present, participation in
the program requires operators to submit documents in person, involves extensive documentation, and results
in time and cost burdens. Operators are also required to collect payment orders exclusively at the Customs
Department and are unable to track the status of their applications. Accordingly, the Customs Department has
proposed the development of an electronic application process for participation in the program in order to
facilitate convenience for operators without the need to complete procedures at ports or other locations. Eligible
operators may receive consideration for duty penalty mitigation, reductions in additional duty surcharges, and
exemption from duty fines, while remaining subject to applicable value-added tax surcharges and penalties in
accordance with the law.

182 The Customs Department ANNUAL REPORT 2025