Section Code: 0038 - 0044

CUSTOMS ACT, B.E. 2469 (1926)

Chapter 5: Importation

Section 38

The master of every vessel, whether loaded or in ballast, coming from outside the boundary territory of the Kingdom shall make due report to the competent official on the prescribed form (Schedule 1) within twenty-four hours of arriving at a port. When making such a report, the master of the vessel shall produce for inspection the certificate of registry of his vessel, and such report shall be made before the bulk is broken unless specially allowed otherwise. If any vessel arriving at a port is loaded with foreign goods intended for exportation or landing elsewhere within the Kingdom, the master shall make a statement of such goods in his report. If such vessel proceeds to another port within the Kingdom, the master shall carry a “traveling copy” of such report, duly certified by the competent official, and produce it when he makes his arrival report at such other port and every subsequent port until the vessel exits or until all the foreign goods has been discharged, as the case may be. Any infringement of the provisions of this section shall be liable to a fine not exceeding one hundred thousand Bath, and all goods not duly reported shall be liable to detention until so reported, or until the omission is explained to the satisfaction of the Director-General.

Section 39

If the master of the vessel reports that he does not know the contents of any package intended for exportation in such vessel, the customs official may order such package to be opened for examination, and if any goods, the importation of which are prohibited, are found therein, such good shall be forfeited unless the Director-General shall permit their exportation.

Section 40

Before the release of any goods from the custody of the Customs, the importer shall have fully complied with this Act and other laws relating to the Customs, made due submission of the shipment entry, and paid the full amount of duty or deposited cash security. The application for depositing cash security shall be in accordance with the regulations prescribed by the Director-General.

In the case where there is an application and the Director-General considers it necessary for any goods to be released from the custody of the Customs urgently, he shall have the power to release such goods from the custody of the Customs without prior compliance with the provisions of paragraph one but under the conditions specified by him, and in the case where the goods may be dutiable, cash or other securities to his satisfaction shall be required as a guarantee for the payment of duty.

Section 41

If it is in any way necessary in connection with the Customs to determine the precise time at which the importation of any goods is deemed to have been completed, such time shall be deemed to be the time at which the vessel importing such goods came within the limits of the port of discharge or consignment.

Section 42


Section 43

If upon the expiration of ten days after the arrival of a vessel there remains on board such vessel or there remains goods landed but for which a shipment entry has not been submitted or which have not been examined or duly delivered, such goods may forthwith be taken into the custody of the Customs, and may be kept in a place of security at the owner’s expense. All expenses, which may include a rent charge prescribed by the Minister in a Ministerial Regulation, shall be paid before the goods are delivered from custody.

Section 44

If any goods remain on board any importing vessel beyond a period of twenty-one days after its arrival, a competent official may detain such vessel until all the expenses of watching and guarding as prescribed in the Ministerial Regulations and any other expense which may have been incurred have been paid, but the Director-General may exempt the charges upon production of reasonable proof that the delay is unavoidable.