Import declaration, tax payment, and customs clearance for goods imported into Thailand

Import declaration

All goods imported into Thailand must be declared to Thai Customs. Enterprises submit the electronic customs declaration and attach the import documents on the e-Customs system.

In principle, the importer makes the declaration after the goods arrive at the port. However, to speed up clearance, the declaration may be made before the goods arrive.

The import documents that businesses need to attach along with the customs declaration form.

  • Commercial invoice
  • Packing list
  • Bill of lading or airway bill
  • Certificate of origin
  • Other required documents such as import permits, sanitary or phytosanitary certificates, or technical compliance certificates

After the declaration is transmitted, the e-Customs system issues a declaration number and payment number linked to the e-payment system, and the shipment is channeled into either Green Line or Red Line treatment.

Tax payment, inspection, and clearance

After receiving the declaration and payment numbers, the enterprise may pay taxes directly to Thai Customs or via e-payment.

For Green Line shipments, once all taxes and fees have been paid, goods are cleared within minutes without physical inspection.

For Red Line shipments, port authorities move the goods to the inspection area where Customs conducts physical inspection before clearance and release.

Source: Center for WTO and International Trade - VCCI