Importers should familiarize themselves with the tax incentive scheme to systematically and beneficially plan their import.
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Duty refund under Section 29
Duty refund according to Section 29 of Customs Act, B.E. 2560 is to refund import duty to eligible importers who have paid duty in cash and/or letter of guarantee issued by a bank, or through e-Guarantee system, or have submitted letter of guarantee issued by Ministry of Finance in place of cash payment for import duty. Import duty refund applies to imported items used to produce, mix, assemble or contain finished products and export out of the kingdom within one year of import. Import duty refund must be claimed within six months of export.
Importer must submit import declaration along with other relevant documents to Customs at the port of import. After inspection, importer will receive an attachment to the import declaration to be used as evidence for duty refund afterwards. Please Visit www.customs.go.th
For more information, please contact: Duty Refund for Export Section, Tax Incentive Division, Customs Department, 1 Sunthonkosa Rd, Khlong Toei, Bangkok 10110 Tel: +66 2667- 7060 and +66 2667 5151
Bonded warehouse for exhibition
A bonded warehouse is a location authorized for storing or exhibiting and selling, producing, mixing, assembling, packing goods or operating by any other method in the bonded warehouse.
For more information, please contact:
Office of Bonded Warehouse Establishment, Rules and Privilege Register Section, Tax and Duty Privilege Division
- Customs Department 1 Sunthonkosa Rd, Khlong Toei, Bangkok 10110
- +66 2667 7690
Websites relating to Tax Incentive services
Tax Incentive Clinic (TIC) This website offers assistance in filing tax incentive related documents and making appointments for consultations in advance.
- Reports and claims
- Free Zone/bonded warehouse periodic reports
- Free Zone storing period extension request form
- Export duty compensation claim form and tax card renewal
- License/permission requests and Free Zone operator’s information change form
These services are to provide traders with Tax Incentive information, enabling them to claim tax incentive conveniently and quickly which helps to save operation costs and time, in line with the logistic system in present day.
For more information, please contact Tax Incentive Office “Tax Incentive Clinic”, 2nd floor, Chalermphrakiet Building, Mondays-Fridays from 08.30 – 16.30 hours.