Section Code: 0001 - 0002

CUSTOMS ACT, B.E. 2469 (1926)

Whereas it is expedient that the management and conduct of the work of the Customs Department should be regulated;
Be it, therefore, enacted by the King, as follows:

Chapter 1

Section 1

This Act is called the “Customs Act, B.E. 2469 (1926)”, and it shall come into force three months after the date of its publication in the Government Gazette.



Section 2

For the purpose of this Act or other laws relating to the Customs, and of the interpretation of such Act or laws, the following terms unless they are contrary to the provisions or contents herein, shall mean and include the following objects and matters:

  • “Minister” means the Minister having charge and control of the execution of this Act;
  • “Director-General” means the Director-General of the Customs Department;
  • “customs official” and “official” means and includes any person performing official duties for the Customs Department, being an officer of Royal Thai Navy or Nai Amphoe or Assistant-Nai Amphoe who has been specifically appointed to act on behalf of the Customs Department;
  • “competent official” means and includes any “official” who is appointed for a particular duty or who performs any particular duty in the ordinary course of his or her employment;
  • “foreign port”, “foreign region”, or “foreign city” means any place outside the Kingdom of Thailand;
  • “ship” or “vessel” shall include anything made or used for the carriage of person or property by water;
  • “master” means any person having command or charge of a vessel;
  • “tax” means tax, duty, fee, or charge relating to the Customs or internal duty;
  • “duly cleared through Customs” means and includes the complete performance of duty under the law, the correct shipment entry being obtained, and the full payment of tax and charge;
  • “importer” includes and applies to the owner or other persons having a period of possession or interest in any goods as from the time of the importation until the completion of delivery from the custody of the customs officials; and “exporter” shall mutatis mutandis be construed accordingly;
  • "customs price" or "price" of any goods
    1. the sale and purchase prices of imported goods;
    2. the sale and purchase prices of identical goods;
    3. the sale and purchase prices of similar goods;
    4. the deducted price;
    5. the calculated price;
    6. the reversionary price.
  • The rules, procedures and conditions of the application and specification of prices in accordance with (a), (b), (c), (d), (e) and (f) shall be in accordance with the provisions prescribed in a Ministerial Regulation;
  • “duty” means tax, duty, fee or charge relating to the customs or internal duty;
  • “warehouse” means go down, place of security and bonded warehouse;
  • “duty free zone” means a zone provided for industrial, commercial operations, or other businesses that are beneficial to the economy of the country. Goods imported into such zone shall be granted duty privileges as provided by the law.


Chapter I BIS: Customs Duty Ruling Commission

Section 2 bis

There shall be a Customs Duty Ruling Commission, consisting of the Permanent-Secretary of the Ministry of Finance as Chairman, Director-General of the Customs Department, Director-General of the Revenue Department, Director-General of the Excise Department, Director-General of the Fiscal Policy Office, the Secretary-General of the Council of State and three qualified persons appointed by the Minister as members.

The Commission shall appoint officials of the Ministry of Finance as Secretary and Assistant-Secretary.

Section 2 ter

A qualified member appointed by the Minister under section 2 bis shall hold office for a term of three years. An outgoing member may be re-appointed.

Section 2 quarter

In addition to the vacation of office upon the expiration of term under section 2 ter, a qualified member appointed by the Minister vacates office upon:

  1. death;
  2. resignation;
  3. dismissal by the Minister;
  4. being an incompetent person or a quasi-incompetent person or a bankrupt;
  5. having been imprisoned by a final judgement imposing a term of imprisonment, except for an offence committed through negligence or a petty offence.

In the case where a qualified member vacates office before the expiration of the term, the Minister shall appoint another person to act as a member in his/her place.

The qualified member so appointed in accordance with paragraph two may hold office only for the remaining term of the member replaced.

Section 2 quinque

At a meeting of the Customs Duty Ruling Commission, the presence of not less than one-half of the total number of the members is required to constitute a quorum.

If the Chairman is not present at a meeting, the members present shall elect one among themselves to preside over the meeting.

The decision of the Commission shall be by a majority of votes. Each member shall have one vote. In the case of an equality of votes, the presiding member shall have an additional vote as a casting vote.

Section 2 six

The members of the Customs Duty Ruling Commission shall be the competent official under the Penal Code.

Section 2 septem

The Commission under section 2 bis shall have the following powers:

  1. to prescribe the scope of power of the competent officials;
  2. to prescribe the rules, procedures and durations for the inspection and assessment of tax and duty;
  3. to give rulings on tax and duty related problems as submitted by the Customs Department for advice;
  4. to give advice or suggestions to the Minister in respect of the collection of tax and duty.

The prescriptions under (1) and (2) shall be carried out by the competent officials after an approval of the Council of Ministers and the publication in the Government Gazette.

The ruling of the Customs Duty Ruling Commission under (3) shall be final. In the case where a ruling is later amended, such amended ruling shall not have retroactive effect with the exception of the case where there is a final judgement causing such amendment. The competent official shall have the power to apply the judgement where related to retroactive penalties only to the parties in such case.

Section 2 octo

A member appointed by the Minister who has a vested interest in any issue required to be ruled under section 2 septem (3) may not attend or cast a vote at such meeting.