Temporary Reduction of Customs Duty Surcharge for Voluntary Disclosure

In an effort to support business operators affected by the latest outbreak of COVID-19 in Thailand, the Cabinet has approved a new Ministerial Regulation to reduce the duty surcharge rate for importers and exporters who voluntarily disclose that they have paid insufficient duty.

The Customs Act B.E 2560 (2017) stipulates that the standard rate of duty surcharge of 1% shall be collected from importers and exporters failing to pay sufficient duty amounts. The surcharge reduction rate provided under the Ministerial Regulation issued in 2017 ranges from 0.25% to 0.75% depending on the day the goods have been released from customs and the date of duty payment. For example, where the payment date is within one year of the goods being released from customs custody, the party would be liable for 0.25% rate of duty surcharge, whereas where that period is more than 3 years, a standard rate of 1% per month applies.

Under the new regulation the reduced amount would decrease the surcharge rate to a flat rate of 0.25% per month, applicable to all importers and exporters who voluntarily disclose their error, regardless of the period between the payment date and the date the goods are released from customs custody. This amount is to be calculated with regard to the full or additional amount of duty to be paid from the day the goods are released to the date of duty payment.

This Regulation will be effective from 1 June 2021 until 30 September 2021. After that time, and without further extension of the temporary measure, the Ministerial Regulation of 2017 will come back into effect.

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