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Green Asia Line

Types of Customs Procedures (Modes)

Customs Code provides the following types of customs regimes:

HIGHLIGHTS

01. Production for domestic consumption - the customs procedure under which goods imported into the customs territory of the Thailand, the goods remain in the area with no obligation to take them out from the area.
02. Export - customs procedure under which the goods are in free circulation in the customs territory of the Thailand are exported from this territory without a commitment to re-import.
03. International customs transit - the customs regime under which foreign goods are moved through the customs territory of the Thailand under the customs control between the point of entry into the customs territory of the Thailand and their exit from the area (if it is part of their journey, which begins and ends outside customs territory of the Thailand).

ECONOMIC

01. Processing on the customs territory - the customs regime under which foreign goods are used in the customs territory of the Thailand within the prescribed period (time limit for processing) for the purposes of their processing with full conditional exemption from customs duties and taxes under the condition of compliance with respect to foreign goods for processing of all prohibitions and restrictions established in accordance with the laws of the Thailand on the State Regulation of Foreign Trade, exports of refined products from the customs territory of the Thailand in a certain period of time.
02. Processing for domestic consumption - the customs regime under which foreign goods are used in the customs territory of the Thailand within the prescribed period (with full exemption from payment of customs duties) for the purposes of their processing and subsequent product release for free circulation, provided that: compliance in respect of foreign goods for processing, all prohibitions and restrictions established in accordance with the laws of the Thailand on the State Regulation of Foreign Trade; payment in respect of processed products, customs duties at rates applicable to the processed products.
03. Outward processing - the customs regime under which goods are exported from the customs territory of the Thailand (with full exemption from payment of export customs duties and non-application of measures of non-tariff) for the purpose of processing operations (within the deadline) and then import processed products with a full or partial exemption from payment of import duties and taxes.
04. Temporary importation - the customs regime under which foreign goods are used for a certain period of time (the period of temporary importation) on the customs territory of the Thailand with a full or partial exemption from payment of customs duties and taxes and without application of non-tariff regulation.
05. Bonded warehouse - customs regime under which goods imported into the customs territory of the Thailand are stored under customs control without payment of customs duties and taxes and applying non-tariff regulation, and goods intended for export.
06. Free customs zone (free storage) - for participants of Special Economic Zones.

FINAL

01. Re-import - the customs regime under which goods previously exported from the customs territory of the Thailand shall be imported into the customs territory of the Thailand on time without payment of customs duties and taxes and without application of non-tariff regulation.
02. Re-export - customs regime under which goods previously imported into the customs territory of the Thailand are exported from this territory without payment or refund of the paid amounts of import customs duties and taxes and without application of non-tariff regulation.
03. Destruction - the customs regime under which foreign goods are destroyed under customs control without payment of customs duties and taxes and without application of non-tariff regulation.
04. Denial of the state - the customs procedure under which goods are transferred free of charge to the federal property without payment of customs duties and taxes and without application of non-tariff regulation.

SPECIAL

01. Temporary export - customs procedure under which the goods are in free circulation in the customs territory of the Thailand may be temporarily used outside the customs territory of the Thailand with full exemption from payment of export customs duties and without application of non-tariff regulation.
02. Duty-free trade - customs regime under which foreign goods imported into the customs territory of the Thailand or Thailand goods are sold at retail to individuals leaving the customs territory of the Thailand, directly in duty free shops without paying customs duties and taxes and without application goods of non-tariff regulation.
03. Moving supplies - the customs regime under which goods intended for use on the sea (river) vessels, aircraft and trains, used for paid international carriage of passengers or for paid or free international industrial or commercial transport of goods, and goods intended for sale to crew members and passengers of sea (river) vessels, aircraft crossing the customs border without payment of customs duties and taxes and without application of non-tariff regulation.
04. Other special customs regimes relating to the movement of goods mainly for the benefit of government of the Thailand or in order to carry out rescue operations.