Section Code: 0113 - 0114
CUSTOMS ACT, B.E. 2469 (1926)
Chapter 15: General Provisions
All shipment entries, accounts, account books, records, or documents of any description shall be made and kept in the Thai or English language. No shipment entry, account, or other record made as required by this Act shall be deemed to be valid unless made in strict accordance with the provisions of this Act. When a classification and denomination of quantity of goods is required, such classification and denomination shall be made in strict accordance with the official import and export accounts. The price of each separate category and the total price balance in the shipment entry shall be indicated in Thai currency. The number of packages in all original shipment entries shall be in words whereas in duplicates they may be shown in figures. No shipment entry shall be accepted unless it bears the full particulars required by the form prescribed by the law together with the prescribed declaration of the importer or agent.
Section 113 bis
An importer, exporter, agent of a vessel, agent of such person or a relevant person as specified by the Director-General shall have the duty to keep and maintain the accounts, documents, evidences and data in any form used by such persons in connection with any articles passing or having passed through the customs at a place of business or other places as specified by the Director-General for a period of time of not less than five years as from the date the goods were imported or exported.
In the case where a person or juristic person under paragraph one terminates business, the person or juristic person or a liquidator of such juristic person shall have the duties of keeping and maintaining the accounts, documents, evidences and data at the place prescribed by the Director-General for a period of two years as from the date of termination of business.
The Director-General shall have the power to prescribe the kinds of documents which the persons under paragraph one are under a duty to keep and maintain, including the rules, procedure and conditions of keeping and maintaining such accounts, documents, evidences and such data.
Any person who fails to comply with paragraph one or paragraph two, or violates or fails to comply with the rules, procedure and conditions under paragraph three, shall be liable to imprisonment for a term of not exceeding six months or to a fine of not exceeding fifty thousand Bath, or to both.
Any competent official may demand the production of any invoice, manifest, bill of lading, receipt book, record, or other documents in relation to any goods passing or passed through the Customs, for the purpose of inspecting or verifying against any shipment entry, certificate, statement, or particulars submitted to the Customs Department and if the production is refused, such person who has wilfully refused to comply with the demand of the competent official shall be liable to a fine not exceeding one hundred thousand Bath.