GOODS WITH PROHIBITIONS, CONTROLS, AND RESTRICTIONS
There are many Acts, Royal Decrees, Customs Regulations and Ministerial Regulations, which involve the prohibitions and restrictions on importation and/or exportation of certain goods.
Examples of prohibited goods on both importation and exportation, and in some cases, possession as well are:
Narcotics;
Obscene articles; and
Goods with an improper Thai flag design
In the case of restricted goods (for example; fertilisers, medicines, live animals, plants, food, etc.), the importer or exporter must submit a permit or license issued by the government agency concerned to Customs at the time of lodging a Customs goods declaration.
TEMPORARY ADMISSION
Under the Thai Customs tariff law, certain articles, if accompanied with the owner or temporarily imported and to be re-exported within six months from the date of importation, will be granted exemption from payment of import duty and/or taxes, but the importers may be required to make a contract with Customs that such articles will be re-exported within the fixed period and a guarantee in certain form and amount may be required by Customs (Thai Customs may extend the six month period to the extent considered necessary). The refund or release of such security given will be carried out after all the obligations so contracted have been fulfilled. The aforementioned articles include:
Vehicles, boats, and aircraft accompanied with the owner;
Articles, temporarily imported, intended for exhibition of a public character;
Apparatus and articles used for experiments or demonstrations, scientific ir educational, and imported by persons temporarily visiting Thailand for the purpose of conducting such experiments or demonstrations;
Articles for use in theatrical or other performances, imported bu itinerant performers visiting Thailand;
Articles, imported for repair, subject to the conditions as specified by Customs;
Photographic and cinematographic apparatus and sound recording equipment, imported by persons temporarily visiting Thailand for the purpose of taking photographs or recording sound;
Samples of merchandise accompanied with persons temporarily visiting Thailand, subject to conditions as prescribed by the Customs tariff law;
Tools and equipment for buildings and construction, development work and other temporarily activities as allowed by Customs, subject to specific conditions.
Note: the word "accompanied" applies to articles arriving not earlier than one month before or not later than six months after the arrival of the importer. In exeptional circumstances, the said period may be extended.
ATA Carnet
Thai Customs is contemplating the introduction of the ATA Carnet System in the near future in order to align our practices with respect to duty free temporary importation in line with international practices. The ATA procedures would be applied to goods temporarily imported under the following four International Conventions: the Professional Equipment Convention; the Exhibition and Fairs Convention; the Commercial Sample Convention and the Scientific Equipment Convention.