Thailand: Six-month extension of certain customs-related relief measures (COVID-19)
Support to business operators encountering financial difficulties resulting from the pandemic
Six-month extension
The Thai Customs Department has extended certain coronavirus (COVID-19) relief measures for another six months (from 1 April 2022 until 30 September 2022) to provide support to business operators encountering financial difficulties resulting from the pandemic.
Extension period for customs duty surcharge reduction
The ministerial regulation on reduction of duty surcharge (No.3) B.E. 2564 (2021) originally expired 31 March 2022.
However, the customs administration proposed extending these measures for another six months, and the Thai Cabinet in May 2022 approved the draft ministerial regulation on reduction of duty surcharge (No.4) B.E. 2565 (2022).
- Measure: The period for reduction of the customs duty surcharge for delayed duty payment has been extended by the customs authority. During this extension period, the reduced rate will remain at 0.25% per month, calculated from the amount of duty shortfall, starting from the date of importation or exportation, and ending on the duty payment settlement date.
- Timeframe: 1 April 2022 - 30 September 2022
Extended period for exemption from compliance with all or part of customs law for goods in transit or transshipment
Ministerial Regulation (No. 3) B.E. 2564 (2021), specifying that importers of goods in transit or transshipment can obtain exemption from compliance with all or part of Section 102, paragraph 2 and Section 103 of Customs Act B.E. 2560, originally ended on 31 March 2022.
The customs authority subsequently proposed and the Thai Cabinet approved draft Ministerial Regulation (No. 4) B.E. 2565 (2022) granting importers a six-month extension of measures exempting them from compliance with all or part of the customs law for goods in transit or transshipments.
- Measure: The aim of this six-month extension is to provide relief from the financial effects of the pandemic on importers facing delays in transportation and thus unable to complete the transit or transshipment of goods within 30 days from date of entry according to Section 102 paragraph 2, resulting in the vesting of goods as state property under Section 103 of Customs Act B.E. 2560.
In order to be exempted from the requirements and avoid the risk of goods being vested as state property, importers that cannot complete transit or transshipment within 30 days from date of entry as specified by customs law must provide supporting evidence and a reason for the delay.
- Timeframe: 1 April 2022 - 30 September 2022
Read a June 2022 report prepared by the KPMG member firm in Thailand
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