Section Code: 0098 - 0099

CUSTOMS ACT, B.E. 2469 (1926)

Chapter 11: Bonds and Securities

Section 98

The Director-General may require security from any person or persons beneficially interested in any activity within the management or control of the Customs Department either by bond or otherwise to the satisfaction of the Director-General for the due performance of any condition, order, or activities related to the Customs Department or incidental thereto. All such bonds or other securities shall be valid in law and if a breach of any of the conditions thereof is committed, legal proceedings may be taken in the same manner as any bonds expressly directed by or provided for under the provisions of this Act or any other law. All such bonds shall be taken to and for the use of His Majesty’s Government, and may be cancelled by the Director-General after the expiration of two years as from the date of the bond, or if any time limit was prescribed for the performance of the conditions of the bond, as from such time limit.


Chapter 12: False Declarations

Section 99

Any person who makes or allows others to make or submits or arranges for others to submit a shipment entry, declaration, certificate, record or other instruments to the competent official in relation to this Act or required by this Act, which is false, incomplete, or misleading in any particular statement, or if any person required by this Act to answer any question put to him by the competent official does not truthfully answer such question, or any person who refuses or neglects the up-keep of any record, register, account book, document or other instruments required by this Act, or any person who counterfeits or makes any transaction relating to this Act, or alters any instrument of record or other instruments after it has been officially issued, or any person who counterfeits the seal, signature, initials, or other mark of or used by any official of the Customs Department for any purpose relating to this Act, such person shall be liable to imprisonment for a term not exceeding six months or a fine not exceeding five hundred thousand Bath or both the fine and imprisonment.