For the first time the Thai Customs One Stop service (previously known as the Single Point of Payment Programme) has been extended for a period of five years, rather than the usual one-year extension, until 30 September 2026.
The One Stop Service aims to help importers and exporters who commit errors to voluntarily disclose their mistakes and pay all liabilities at the same time. The incentives of the One Stop Service include the waiver of duty fines and potential reduction of duty surcharge for companies registered with the Service. However, duty and VAT shortfalls, VAT penalty at 100% of VAT shortfall and VAT surcharge at 1.5% per month (not exceeding the VAT shortfall) are still payable by the company.
Importers and exporters will be ineligible to access to the One Stop service in the following situations:
✓ Disclosing the same non-compliance issues/issues that do not lead to duty shortfall
✓ Offences related to smuggling imported or exported goods
✓ Duty evasion with proof of fraudulent intent
✓ Counterfeit trading and evasion of import or export restrictions
✓ Companies that are at present under investigation or internal process by Thai Customs, the Department of Special Investigation or Economic Crime Suppression Division
Applications for the One Stop Service are considered on a case by case basis and are scrutinised by Thai Customs to identify any attempt or intention to evade duty and taxes. Companies wishing to apply should ensure to review all transactions and potential consequences of those transactions prior to entering into the Service.