Key Takeaways
- Bribe & Reward Ceiling: Capped at 20% for informants and 20% for officers, up to a maximum of 5 Million THB per case under the reformed Customs Act B.E. 2560.
- Statutory Offenses (Sections 202, 242, 243): Penalties scale from administrative fines (Section 202) to 0.5x–4x duty shortfall (Section 243 duty evasion) and 4x duty-paid value plus confiscation (Section 242 smuggling/permit evasion).
- Section 252 Administrative Settlement: Allows eligible customs cases to be settled via the Customs Settlement Committee rather than criminal litigation.
- Post-Clearance Audit (PCA): Thai Customs retains statutory authority to audit import/export records at the company's premises for up to 5 years from the declaration date.
1. Informant Bribe and Officer Reward Rules under the Customs Act B.E. 2560
The Customs Act B.E. 2560 and Thai Customs Department reward regulations establish strict statutory caps on payouts from fines or seized cargo proceeds:
- Informant Bribe: 20% of the fine or proceeds of sale, capped at 5,000,000 THB per case.
- Official Reward: 20% of the fine or proceeds of sale, capped at 5,000,000 THB per case.
2. Key Penalty Provisions: Sections 202, 243, and 242
- Section 202 (Inaccurate Declaration without Intent to Evade Duty): Administrative fine not exceeding 500,000 THB.
- Section 243 (False Declaration / Duty Evasion): Fine from 0.5 to 4 times the duty shortfall, or imprisonment up to 10 years, or both.
- Section 242 (Smuggling or Evading Import/Export Restrictions/Permits): Fine of 4 times the duty-included value of the goods, or imprisonment up to 10 years, or both, plus forfeiture of the goods.
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Contact Our Experts Now3. Section 252 Settlement & Post-Clearance Audit (PCA)
Section 252 of the Customs Act B.E. 2560 authorizes the Director-General or the Customs Settlement Committee to waive prosecution when the offender agrees to pay the assessed duty shortfall, VAT, surcharges, and administrative fine. Importers who proactively identify and declare errors prior to receiving an official audit notice may also utilize the Voluntary Audit Program (VAP) to reduce penalty exposure.
Official Sources: Thai Customs Act B.E. 2560 and Post-Clearance Audit Bureau, Thai Customs Department (customs.go.th).
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Contact Our TeamUnder the Thai Customs Act B.E. 2560 (2017), informant bribes and officer rewards are each capped at 20% of the fine or proceeds of sale, with a statutory ceiling of 5,000,000 THB per case. Section 252 empowers the Customs Settlement Committee to settle offenses administratively without criminal court prosecution once shortfall duties and fines are paid, which frequently applies during 5-year Post-Clearance Audits (PCA).
Frequently Asked Questions
Q:What are the caps under Thai Customs bribe and reward regulations?
A:Under the Thai Customs Act B.E. 2560, both the informant bribe and the official reward are set at 20% of the fine or proceeds of sale, each capped at a maximum of 5,000,000 THB per case.
Q:What is Section 252 of the Thai Customs Act B.E. 2560?
A:Section 252 authorizes the Director-General or the Customs Settlement Committee to settle customs offenses administratively and waive criminal prosecution once the offender pays the required fine and duty shortfall.
Q:How far back can a Thai Customs Post-Clearance Audit (PCA) review records?
A:Thai Customs has statutory authority to audit import/export declarations, commercial invoices, accounting ledgers, and origin certificates for up to 5 years from the date of import or export.
