Discusses requirements for products entering the country/economy temporarily. Includes information on warranty and non-warranty items shipped for repairs.
As a member of the World Customs Organization, Thailand has been using ATA Carnet to facilitate the duty exemption of goods temporarily imported for exhibitions, exposition meetings, training, seminars, and international conferences. Imported goods used for free distribution (such as T-shirts, caps, scarves, and pens) or for exchange between attendees of international meetings (related to the development of economy, social, and/or technology aspects) are exempt from duty. The goods should have a logo or symbol related to the meeting, and the value of goods should be relatively inexpensive. At present, Thai Customs grants duty exemptions on exhibition goods for use only at exhibition sites, for the repair of professional equipment, product samples, and scientific/technological equipment. If the goods are not re-exported within six months, duties and taxes will then be levied. The entry of temporary imported goods and exhibit materials can be handled by freight forwarding companies for customs clearance and other required procedures. For further information, please contact ATA Carnet at The Thai Chamber of Commerce and Board of Trade of Thailand or visit the Customs Procedures at the Thai Customs Department website.
Warranty and Non-Warranty Repairs: U.S. companies based in Thailand can be exempted from import duties for items that are brought into the country, and which had previously been exported. This is normally the case for repair and service products.
Goods imported for repair means:
- Exported goods that were damaged then shipped back to the vendor for repair and re-exported to the same buyer.
- Exported goods not meeting required standards shipped back for repair by the vendor and re-exported to the same buyer.
- Goods sent to Thailand by a foreign customer for repair and then sent back to the customer.
- Any goods imported for repair and then sent back to any country.
There are two scenarios:
- Tax of the previous shipment has been reimbursed from the Customs Department. In case the company has applied and been reimbursed for tax from the transaction related to the previous shipment, the local company must process a permit/certificate to allow re-entry of the goods. The permit application must be placed at the same port as the port of departure from previous outbound shipments. The authorities will check the record of the product to ensure that there has been no modification and changes to product attributes. The goods can stay in Thailand for up to one year with the possibility of renewal for another year.
- If the exporter in Thailand did not apply for a tax reimbursement, the exporter can collect the goods. No special permit is required. The same time frame as the above case is allowed. Outbound re-shipment of products involves no duties.