Chapter 8: Customs Appeals Status: Active & Enacted
มาตรา 202: Right of Appeal Against Customs Tax Assessment
พ.ร.บ. ศุลกากร พ.ศ. ๒๕๖๐ (CUSTOMS ACT B.E. 2560) // SECTION 202
Plain-Language Executive Summary for Importers & Exporters
Section 202 within Chapter 8: Customs Appeals: ผู้นำของเข้าหรือผู้ส่งของออกที่ไม่เห็นด้วยกับการประเมินอากรของพนักงานศุลกากร มีสิทธิยื่นอุทธรณ์ต่อคณะกรรมการพิจารณาอุทธรณ์ภายใน 30 วันนับแต่วันที่ได้รับหนังสือแจ้ง
OFFICIAL LAW
Official Statutory Text (Customs Act B.E. 2560)
Customs Act, B.E. 2560 (2017)
Chapter 8: Customs Appeals
Section 202
(Statutory Enactment as Promulgated in the Royal Thai Government Gazette, Vol. 134, Part 53A, dated 17 May 2017)
LNL Customs Pro-Tips & Operational Best Practices
PRACTICAL GUIDANCE
LNL Practical Guidance: ในระหว่างรอผลการพิจารณาอุทธรณ์ สามารถวางหนังสือค้ำประกันธนาคาร (Bank Guarantee) เพื่อขอรับของออกจากด่านศุลกากรไปใช้งานก่อนได้
Statutory Compliance Risks & Penalties
Compliance Risk: หากไม่ยื่นอุทธรณ์ภายใน 30 วัน การประเมินของศุลกากรจะถือเป็นที่สุดทันที และไม่สามารถฟ้องร้องต่อศาลภาษีอากรกลางได้
Official Government Verification & Citation
Verify the official statutory text and related notifications directly at the Thai Customs Department Legal Portal.
CHAPTER SILO
Related Sections in the Same Chapter (Act 2560)
ม.203
Customs Appeal Committee Procedures and Adjudication (Section 203)
Section 203 within Chapter 8: Customs Appeals: มาตรา 203 กำหนดองค์ประกอบของคณะกรรมการพิจารณาอุทธรณ์ กรอบเวลาการพิจารณาคำอุทธรณ์ และการนำคดีขึ้นฟ้องร้องต่อศาลภาษีอากรกลาง
อ่านต่อ
ม.204
Customs Appeal Committee Procedures and Adjudication (Section 204)
Section 204 within Chapter 8: Customs Appeals: มาตรา 204 กำหนดองค์ประกอบของคณะกรรมการพิจารณาอุทธรณ์ กรอบเวลาการพิจารณาคำอุทธรณ์ และการนำคดีขึ้นฟ้องร้องต่อศาลภาษีอากรกลาง
อ่านต่อ
ม.205
Customs Appeal Committee Procedures and Adjudication (Section 205)
Section 205 within Chapter 8: Customs Appeals: มาตรา 205 กำหนดองค์ประกอบของคณะกรรมการพิจารณาอุทธรณ์ กรอบเวลาการพิจารณาคำอุทธรณ์ และการนำคดีขึ้นฟ้องร้องต่อศาลภาษีอากรกลาง
อ่านต่อ
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Section Navigator (1 - 262)
General Provisions 1-5
Chapter 1: Customs Administration 6-50
ม.6 Customs Officers Search and Inspection Powers (Section 6) ม.7 Customs Officers Search and Inspection Powers (Section 7) ม.8 Customs Officers Search and Inspection Powers (Section 8) ม.9 Customs Officers Search and Inspection Powers (Section 9) ม.10 Customs Officers Search and Inspection Powers (Section 10) ม.11 Customs Officers Search and Inspection Powers (Section 11) ม.12 Customs Officers Search and Inspection Powers (Section 12) ม.13 Customs Officers Search and Inspection Powers (Section 13) ม.14 Customs Officers Search and Inspection Powers (Section 14) ม.15 Customs Officers Search and Inspection Powers (Section 15) ม.16 Designation of Ports, Customs Airports, and Working Hours (Section 16) ม.17 Designation of Ports, Customs Airports, and Working Hours (Section 17) ม.18 Designation of Ports, Customs Airports, and Working Hours (Section 18) ม.19 Designation of Ports, Customs Airports, and Working Hours (Section 19) ม.20 Designation of Ports, Customs Airports, and Working Hours (Section 20) ม.21 Designation of Ports, Customs Airports, and Working Hours (Section 21) ม.22 Designation of Ports, Customs Airports, and Working Hours (Section 22) ม.23 Designation of Ports, Customs Airports, and Working Hours (Section 23) ม.24 Designation of Ports, Customs Airports, and Working Hours (Section 24) ม.25 Designation of Ports, Customs Airports, and Working Hours (Section 25) ม.26 Vessel and Aircraft Cargo Manifest Lodgement (Section 26) ม.27 Vessel and Aircraft Cargo Manifest Lodgement (Section 27) ม.28 Vessel and Aircraft Cargo Manifest Lodgement (Section 28) ม.29 Vessel and Aircraft Cargo Manifest Lodgement (Section 29) ม.30 Vessel and Aircraft Cargo Manifest Lodgement (Section 30) ม.31 Vessel and Aircraft Cargo Manifest Lodgement (Section 31) ม.32 Vessel and Aircraft Cargo Manifest Lodgement (Section 32) ม.33 Vessel and Aircraft Cargo Manifest Lodgement (Section 33) ม.34 Vessel and Aircraft Cargo Manifest Lodgement (Section 34) ม.35 Vessel and Aircraft Cargo Manifest Lodgement (Section 35) ม.36 Vessel and Aircraft Cargo Manifest Lodgement (Section 36) ม.37 Vessel and Aircraft Cargo Manifest Lodgement (Section 37) ม.38 Vessel and Aircraft Cargo Manifest Lodgement (Section 38) ม.39 Vessel and Aircraft Cargo Manifest Lodgement (Section 39) ม.40 Vessel and Aircraft Cargo Manifest Lodgement (Section 40) ม.41 Cross-Border Land and River Boundary Transport (Section 41) ม.42 Cross-Border Land and River Boundary Transport (Section 42) ม.43 Cross-Border Land and River Boundary Transport (Section 43) ม.44 Cross-Border Land and River Boundary Transport (Section 44) ม.45 Cross-Border Land and River Boundary Transport (Section 45) ม.46 Cross-Border Land and River Boundary Transport (Section 46) ม.47 Cross-Border Land and River Boundary Transport (Section 47) ม.48 Cross-Border Land and River Boundary Transport (Section 48) ม.49 Cross-Border Land and River Boundary Transport (Section 49) ม.50 Cross-Border Land and River Boundary Transport (Section 50)
Chapter 2: Importation and Exportation 51-100
ม.51 Electronic Customs Declaration Lodgement (e-Customs) ม.52 Customs Declaration Amendments and Documentation (Section 52) ม.53 Customs Declaration Amendments and Documentation (Section 53) ม.54 Customs Declaration Amendments and Documentation (Section 54) ม.55 Customs Declaration Amendments and Documentation (Section 55) ม.56 Customs Declaration Amendments and Documentation (Section 56) ม.57 Customs Declaration Amendments and Documentation (Section 57) ม.58 Customs Declaration Amendments and Documentation (Section 58) ม.59 Customs Declaration Amendments and Documentation (Section 59) ม.60 Customs Declaration Amendments and Documentation (Section 60) ม.61 Goods Inspection and Customs Release (Green/Red Line) (Section 61) ม.62 Goods Inspection and Customs Release (Green/Red Line) (Section 62) ม.63 Goods Inspection and Customs Release (Green/Red Line) (Section 63) ม.64 Goods Inspection and Customs Release (Green/Red Line) (Section 64) ม.65 Goods Inspection and Customs Release (Green/Red Line) (Section 65) ม.66 Goods Inspection and Customs Release (Green/Red Line) (Section 66) ม.67 Goods Inspection and Customs Release (Green/Red Line) (Section 67) ม.68 Goods Inspection and Customs Release (Green/Red Line) (Section 68) ม.69 Goods Inspection and Customs Release (Green/Red Line) (Section 69) ม.70 Goods Inspection and Customs Release (Green/Red Line) (Section 70) ม.71 Goods Inspection and Customs Release (Green/Red Line) (Section 71) ม.72 Goods Inspection and Customs Release (Green/Red Line) (Section 72) ม.73 Goods Inspection and Customs Release (Green/Red Line) (Section 73) ม.74 Goods Inspection and Customs Release (Green/Red Line) (Section 74) ม.75 Goods Inspection and Customs Release (Green/Red Line) (Section 75) ม.76 Unclaimed and Overdue Cargo Disposal (Section 76) ม.77 Unclaimed and Overdue Cargo Disposal (Section 77) ม.78 Unclaimed and Overdue Cargo Disposal (Section 78) ม.79 Unclaimed and Overdue Cargo Disposal (Section 79) ม.80 Unclaimed and Overdue Cargo Disposal (Section 80) ม.81 Unclaimed and Overdue Cargo Disposal (Section 81) ม.82 Unclaimed and Overdue Cargo Disposal (Section 82) ม.83 Unclaimed and Overdue Cargo Disposal (Section 83) ม.84 Unclaimed and Overdue Cargo Disposal (Section 84) ม.85 Unclaimed and Overdue Cargo Disposal (Section 85) ม.86 Unclaimed and Overdue Cargo Disposal (Section 86) ม.87 Unclaimed and Overdue Cargo Disposal (Section 87) ม.88 Unclaimed and Overdue Cargo Disposal (Section 88) ม.89 Unclaimed and Overdue Cargo Disposal (Section 89) ม.90 Unclaimed and Overdue Cargo Disposal (Section 90) ม.91 Special Customs Clearance and Temporary Imports (Section 91) ม.92 Special Customs Clearance and Temporary Imports (Section 92) ม.93 Special Customs Clearance and Temporary Imports (Section 93) ม.94 Special Customs Clearance and Temporary Imports (Section 94) ม.95 Special Customs Clearance and Temporary Imports (Section 95) ม.96 Special Customs Clearance and Temporary Imports (Section 96) ม.97 Special Customs Clearance and Temporary Imports (Section 97) ม.98 Special Customs Clearance and Temporary Imports (Section 98) ม.99 Special Customs Clearance and Temporary Imports (Section 99) ม.100 Special Customs Clearance and Temporary Imports (Section 100)
Chapter 3: Tariff Classification and Duty Assessment 101-118
ม.101 Customs Valuation Principles (WTO/GATT Valuation) ม.102 Hierarchy of Customs Valuation Methods (Section 102) ม.103 Hierarchy of Customs Valuation Methods (Section 103) ม.104 Hierarchy of Customs Valuation Methods (Section 104) ม.105 Hierarchy of Customs Valuation Methods (Section 105) ม.106 Hierarchy of Customs Valuation Methods (Section 106) ม.107 Hierarchy of Customs Valuation Methods (Section 107) ม.108 Hierarchy of Customs Valuation Methods (Section 108) ม.109 Advance Rulings on Tariff, Valuation and Origin (Section 109) ม.110 Advance Rulings on Tariff, Valuation and Origin (Section 110) ม.111 Advance Rulings on Tariff, Valuation and Origin (Section 111) ม.112 Advance Rulings on Tariff, Valuation and Origin (Section 112) ม.113 Advance Rulings on Tariff, Valuation and Origin (Section 113) ม.114 Duty Drawbacks on Imported Raw Materials for Export Manufacturing ม.115 Tax Compensation and Duty Overpayment Refunds (Section 115) ม.116 Tax Compensation and Duty Overpayment Refunds (Section 116) ม.117 Tax Compensation and Duty Overpayment Refunds (Section 117) ม.118 Tax Compensation and Duty Overpayment Refunds (Section 118)
Chapter 4: Bonded Warehouses and Free Zones 119-165
ม.119 Bonded Warehouse Establishment and Duty Suspension (Section 119) ม.120 Bonded Warehouse Establishment and Duty Suspension (Section 120) ม.121 Bonded Warehouse Establishment and Duty Suspension (Section 121) ม.122 Bonded Warehouse Establishment and Duty Suspension (Section 122) ม.123 Bonded Warehouse Establishment and Duty Suspension (Section 123) ม.124 Bonded Warehouse Establishment and Duty Suspension (Section 124) ม.125 Bonded Warehouse Establishment and Duty Suspension (Section 125) ม.126 Bonded Warehouse Establishment and Duty Suspension (Section 126) ม.127 Bonded Warehouse Establishment and Duty Suspension (Section 127) ม.128 Bonded Warehouse Establishment and Duty Suspension (Section 128) ม.129 Bonded Warehouse Establishment and Duty Suspension (Section 129) ม.130 Bonded Warehouse Establishment and Duty Suspension (Section 130) ม.131 Bonded Warehouse Establishment and Duty Suspension (Section 131) ม.132 Bonded Warehouse Establishment and Duty Suspension (Section 132) ม.133 Bonded Warehouse Establishment and Duty Suspension (Section 133) ม.134 Bonded Warehouse Establishment and Duty Suspension (Section 134) ม.135 Bonded Warehouse Establishment and Duty Suspension (Section 135) ม.136 Inland Container Depots (ICD) and Transit Shed Regulations (Section 136) ม.137 Inland Container Depots (ICD) and Transit Shed Regulations (Section 137) ม.138 Inland Container Depots (ICD) and Transit Shed Regulations (Section 138) ม.139 Inland Container Depots (ICD) and Transit Shed Regulations (Section 139) ม.140 Inland Container Depots (ICD) and Transit Shed Regulations (Section 140) ม.141 Inland Container Depots (ICD) and Transit Shed Regulations (Section 141) ม.142 Inland Container Depots (ICD) and Transit Shed Regulations (Section 142) ม.143 Inland Container Depots (ICD) and Transit Shed Regulations (Section 143) ม.144 Inland Container Depots (ICD) and Transit Shed Regulations (Section 144) ม.145 Inland Container Depots (ICD) and Transit Shed Regulations (Section 145) ม.146 Free Zone Establishment and Tax Privileges ม.147 Free Zone Cargo Operations and Movement Controls (Section 147) ม.148 Free Zone Cargo Operations and Movement Controls (Section 148) ม.149 Free Zone Cargo Operations and Movement Controls (Section 149) ม.150 Free Zone Cargo Operations and Movement Controls (Section 150) ม.151 Free Zone Cargo Operations and Movement Controls (Section 151) ม.152 Free Zone Cargo Operations and Movement Controls (Section 152) ม.153 Free Zone Cargo Operations and Movement Controls (Section 153) ม.154 Free Zone Cargo Operations and Movement Controls (Section 154) ม.155 Free Zone Cargo Operations and Movement Controls (Section 155) ม.156 Free Zone Cargo Operations and Movement Controls (Section 156) ม.157 Free Zone Cargo Operations and Movement Controls (Section 157) ม.158 Free Zone Cargo Operations and Movement Controls (Section 158) ม.159 Free Zone Cargo Operations and Movement Controls (Section 159) ม.160 Free Zone Cargo Operations and Movement Controls (Section 160) ม.161 Free Zone Cargo Operations and Movement Controls (Section 161) ม.162 Free Zone Cargo Operations and Movement Controls (Section 162) ม.163 Free Zone Cargo Operations and Movement Controls (Section 163) ม.164 Free Zone Cargo Operations and Movement Controls (Section 164) ม.165 Free Zone Cargo Operations and Movement Controls (Section 165)
Chapter 5: Transit and Transshipment 166-175
ม.166 International Transit Freight and Transshipment Controls (Section 166) ม.167 International Transit Freight and Transshipment Controls (Section 167) ม.168 International Transit Freight and Transshipment Controls (Section 168) ม.169 International Transit Freight and Transshipment Controls (Section 169) ม.170 International Transit Freight and Transshipment Controls (Section 170) ม.171 International Transit Freight and Transshipment Controls (Section 171) ม.172 International Transit Freight and Transshipment Controls (Section 172) ม.173 International Transit Freight and Transshipment Controls (Section 173) ม.174 International Transit Freight and Transshipment Controls (Section 174) ม.175 International Transit Freight and Transshipment Controls (Section 175)
Chapter 6: Customs Brokers 176-188
ม.176 Customs Broker Licensing and Regulatory Standards ม.177 Statutory Duties and Liabilities of Customs Brokers (Section 177) ม.178 Statutory Duties and Liabilities of Customs Brokers (Section 178) ม.179 Statutory Duties and Liabilities of Customs Brokers (Section 179) ม.180 Statutory Duties and Liabilities of Customs Brokers (Section 180) ม.181 Statutory Duties and Liabilities of Customs Brokers (Section 181) ม.182 Statutory Duties and Liabilities of Customs Brokers (Section 182) ม.183 Statutory Duties and Liabilities of Customs Brokers (Section 183) ม.184 Statutory Duties and Liabilities of Customs Brokers (Section 184) ม.185 Statutory Duties and Liabilities of Customs Brokers (Section 185) ม.186 Statutory Duties and Liabilities of Customs Brokers (Section 186) ม.187 Statutory Duties and Liabilities of Customs Brokers (Section 187) ม.188 Statutory Duties and Liabilities of Customs Brokers (Section 188)
Chapter 7: Search, Seizure and Detention 189-201
ม.189 Post-Clearance Audit (PCA) and Seizure Powers (Section 189) ม.190 Post-Clearance Audit (PCA) and Seizure Powers (Section 190) ม.191 Post-Clearance Audit (PCA) and Seizure Powers (Section 191) ม.192 Post-Clearance Audit (PCA) and Seizure Powers (Section 192) ม.193 Post-Clearance Audit (PCA) and Seizure Powers (Section 193) ม.194 Post-Clearance Audit (PCA) and Seizure Powers (Section 194) ม.195 Post-Clearance Audit (PCA) and Seizure Powers (Section 195) ม.196 Post-Clearance Audit (PCA) and Seizure Powers (Section 196) ม.197 Post-Clearance Audit (PCA) and Seizure Powers (Section 197) ม.198 Post-Clearance Audit (PCA) and Seizure Powers (Section 198) ม.199 Post-Clearance Audit (PCA) and Seizure Powers (Section 199) ม.200 Post-Clearance Audit (PCA) and Seizure Powers (Section 200) ม.201 Post-Clearance Audit (PCA) and Seizure Powers (Section 201)
Chapter 8: Customs Appeals 202-215
ม.202 Right of Appeal Against Customs Tax Assessment ม.203 Customs Appeal Committee Procedures and Adjudication (Section 203) ม.204 Customs Appeal Committee Procedures and Adjudication (Section 204) ม.205 Customs Appeal Committee Procedures and Adjudication (Section 205) ม.206 Customs Appeal Committee Procedures and Adjudication (Section 206) ม.207 Customs Appeal Committee Procedures and Adjudication (Section 207) ม.208 Customs Appeal Committee Procedures and Adjudication (Section 208) ม.209 Customs Appeal Committee Procedures and Adjudication (Section 209) ม.210 Customs Appeal Committee Procedures and Adjudication (Section 210) ม.211 Customs Appeal Committee Procedures and Adjudication (Section 211) ม.212 Customs Appeal Committee Procedures and Adjudication (Section 212) ม.213 Customs Appeal Committee Procedures and Adjudication (Section 213) ม.214 Customs Appeal Committee Procedures and Adjudication (Section 214) ม.215 Customs Appeal Committee Procedures and Adjudication (Section 215)
Chapter 9: Penalties and Offences 216-259
ม.216 General Customs Offences and Regulatory Penalties (Section 216) ม.217 General Customs Offences and Regulatory Penalties (Section 217) ม.218 General Customs Offences and Regulatory Penalties (Section 218) ม.219 General Customs Offences and Regulatory Penalties (Section 219) ม.220 General Customs Offences and Regulatory Penalties (Section 220) ม.221 General Customs Offences and Regulatory Penalties (Section 221) ม.222 General Customs Offences and Regulatory Penalties (Section 222) ม.223 General Customs Offences and Regulatory Penalties (Section 223) ม.224 General Customs Offences and Regulatory Penalties (Section 224) ม.225 General Customs Offences and Regulatory Penalties (Section 225) ม.226 General Customs Offences and Regulatory Penalties (Section 226) ม.227 General Customs Offences and Regulatory Penalties (Section 227) ม.228 General Customs Offences and Regulatory Penalties (Section 228) ม.229 General Customs Offences and Regulatory Penalties (Section 229) ม.230 General Customs Offences and Regulatory Penalties (Section 230) ม.231 General Customs Offences and Regulatory Penalties (Section 231) ม.232 General Customs Offences and Regulatory Penalties (Section 232) ม.233 General Customs Offences and Regulatory Penalties (Section 233) ม.234 General Customs Offences and Regulatory Penalties (Section 234) ม.235 General Customs Offences and Regulatory Penalties (Section 235) ม.236 General Customs Offences and Regulatory Penalties (Section 236) ม.237 General Customs Offences and Regulatory Penalties (Section 237) ม.238 General Customs Offences and Regulatory Penalties (Section 238) ม.239 General Customs Offences and Regulatory Penalties (Section 239) ม.240 General Customs Offences and Regulatory Penalties (Section 240) ม.241 General Customs Offences and Regulatory Penalties (Section 241) ม.242 Offence of Smuggling and Evading Customs Formalities ม.243 Offence of Evading or Attempting to Evade Duty Payment ม.244 Offence of Evading Prohibitions or Restrictions on Goods ม.245 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 245) ม.246 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 246) ม.247 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 247) ม.248 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 248) ม.249 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 249) ม.250 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 250) ม.251 Liability for Possessing, Concealing, or Buying Smuggled Goods (Section 251) ม.252 Forfeiture of Offending Goods and Conveyances to the State ม.253 Forfeiture of Conveyances and Equipment Used in Offenses (Section 253) ม.254 Forfeiture of Conveyances and Equipment Used in Offenses (Section 254) ม.255 Forfeiture of Conveyances and Equipment Used in Offenses (Section 255) ม.256 Customs Administrative Settlement and Case Compromise Powers ม.257 Settlement Committee Composition and Criteria (Section 257) ม.258 Settlement Committee Composition and Criteria (Section 258) ม.259 Settlement Committee Composition and Criteria (Section 259)