Key Takeaways
- Section 28: Directs that goods temporarily imported must be re-exported within 6 months from the date of importation.
- Part 4 Type 3: Grants duty exemptions for scientific samples, international exhibitions, or sporting event equipment.
- Security deposit: Requires importers to deposit cash or bank guarantees covering the total potential duty liability.
- ATA Carnet: Allows importers to utilize an international passport for goods to bypass cash deposits at entry ports.
Section 28 and Re-export Deadlines for Temporary Imports
Section 28 of the Customs Act B.E. 2560 facilitates temporary commercial imports, such as equipment for short-term projects or exhibition samples. The law mandates that the goods be re-exported within 6 months. Failing to re-export within this timeframe, without getting an official extension, triggers immediate tax liabilities and penalty assessments.
Duty Exemptions Under Part 4 Type 3 of the Customs Tariff Decree
Certain classes of temporary goods qualify for duty exemptions under Part 4 Type 3 of the Customs Tariff Decree B.E. 2530. However, importers must still submit temporary declarations and guarantee that these items are not distributed, sold, or modified while stored in the territory.
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Contact Our Experts NowBypassing Deposits with the ATA Carnet Protocol
Thailand is a signatory to the ATA Carnet convention. Importers can present an ATA Carnet passport issued by their local chamber of commerce to satisfy customs guarantee requirements, bypassing security deposit processing at ports.
Official Reference Agencies and Regulations
- Thai Customs Department: Statutory sections on importer liabilities and criminal penalties under the Customs Act B.E. 2560.
- Ministry of Finance & Appeals Committee: Ministerial decrees on customs valuation and formal tax appeal tribunal procedures.
Temporary import of goods for re-export within 6 months is governed by Section 28 of the Customs Act B.E. 2560. Importers can also seek customs duty exemptions under Part 4 Type 3 of the Customs Tariff Decree B.E. 2530 for exhibition or testing materials, provided that a valid customs guarantee is submitted at the border.
Frequently Asked Questions
Q: Is the international ATA Carnet document accepted in Thailand?
A: Yes, Thailand officially accepts the ATA Carnet for temporary imports of exhibition materials or professional equipment, eliminating local security bond requirements.
Q: What should we do if the temporary cargo is damaged beyond repair and cannot be re-exported?
A: Importers must immediately report to customs to arrange supervised destruction of the goods or file a request to pay duties on the scrap metal to release the bond.
