Page 222 - รายงานประจำปี 2568 กรมศุลกากร
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Tax Incentives
1. Bonded Warehouse
A total of 175 bonded warehouses with “active” status in the Tax Incentives Registration System
(e-Tax Incentives Registration).
4 operators were granted licenses to establish bonded warehouses in Fiscal Year 2025 (B.E. 2568).
Utilization of tax incentives under the bonded warehouse scheme recorded a total import value of
THB 782,776 million and a total export value of THB 530,788 million.
2. Free Zones and Operators in Free Zones
35 free zones were approved for establishment in Fiscal Year 2025 (B.E. 2568).
102 operators were approved to operate in free zones during Fiscal Year 2025 (B.E. 2568).
Utilization of tax incentives under the free zone scheme recorded:
• 314,592 import declarations into free zones, with a total value of THB 1,493,726,982,511.10.
• 447,406 export declarations from free zones, with a total value of THB 1,960,931,246,235.16.
Revenue collected
• In cases of shortage/excess in accounts, totaling THB 0.425 million.
• In cases of goods retained for more than two years, totaling THB 2.1961 million.
Review of applications for reduced duty rates under Section 12 of the Customs Tariff Decree
B.E. 2530 (1987):
• 27 companies were subject to principle review.
• 90 principles were completed.
• 970 principles were submitted to the Screening Committee.
3. Duty Drawback for Export
527 companies submitted duty drawback application packages in Fiscal Year 2025 (B.E. 2568).
The total amount of duty refunded in Fiscal Year 2025 (B.E. 2568) amounted to THB 8,005.89 million.
A total of 1,512 duty drawback application packages were submitted during the fiscal year.
4. Duty Compensation
111,601 duty compensation application packages were approved.
The total value of duty compensation amounted to THB 8,419,302,570.85.
91 applicants were eligible to receive duty compensation in Fiscal Year 2025 (B.E. 2568).
A total of 3,214 applicants were registered in the duty compensation system.
220 The Customs Department ANNUAL REPORT 2025
