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Standards on Customs Procedures

and Customs Valuation

Customs Procedures Standards

1. In accordance with the Government’s policy to address unfairness in the sale of goods
to consumers between foreign sellers who are not subject to value added tax (VAT) and domestic

sellers who are subject to VAT, the Customs Department assigned the Customs Standard
Procedures and Valuation Division to draft Customs Notification No. 233/2567, entitled “Rules
and Customs Procedures for Exemption of Customs Duties on Imported Goods with a Value Not

Exceeding THB 1,500 (No. 3)”, dated 25 December 2024. in order to ensure fair, transparent, and
efficient tax collection.
2. In accordance with the Government’s policy to ensure that customs procedures relating to

overland express consignments and customs control are carried out appropriately, and to enhance
Thailand’s competitiveness, the Customs Department assigned the Customs Standard Procedures
and Valuation Division to draft Customs Notification No. 121/2568, entitled “Customs Procedures on

Overland Express Consignments (No. 4)”, dated 7 July 2025.
3. The Customs Standard Procedures and Valuation Division prepared Customs Notification

No. 153/2568, entitled “Regulations on Customs Brokers and Personnel Involved in Customs
Clearance (No. 2)”, dated 28 August 2025, which came into effect on 22 October 2025. The notification
revised the application formats for the registration of customs brokers and personnel involved in

customs clearance, in order to facilitate operators wishing to register.

The Customs Department ANNUAL REPORT 2025 213