Thailand Law Library

by Thailand Lawyer

Chapter 4 TER: Authority of Customs in the Joint Development Area

In this Chapter

• “Joint Development Area” means the Joint Development Area under the Law on Thailand-Malaysia Joint Authority.
• “Customs Approved Goods” means goods in respect of which customs duties are exempted under both the laws of the Kingdom of Thailand and Malaysia relating to customs.

The regulations relating to the movement of goods imported into or exported from the Joint Development Area shall be in accordance with the criteria, procedures and conditions stipulated by the Director-General with the approval of the Minister and shall be published in the Government Gazette.

Subject to Section 37 novem, Section 37 decim and Section 37 tredecim (4), the Customs Department still assumes all authorities of Customs in respect of articles imported into or exported from the Joint Development Area.

Any goods entered into or exported from the Joint Development Area shall be subject to the following criteria:

1. Any goods entering the Joint Development Area from:
1. any country other than the Kingdom of Thailand or Malaysia, any licensed warehouse or any bonded area of either the Kingdom of Thailand or Malaysia shall be deemed an import; and
2. the Kingdom of Thailand or Malaysia shall be deemed an internal movement provided they are Customs approved goods, equipment and materials for use in the Joint Development Area.
2. Any goods produced in the Joint Development Area entering the Kingdom of Thailand or Malaysia or a third country shall be deemed an export.
3. Any goods which has entered the Joint Development Area under Paragraph (1) (b) and is to be moved into the Kingdom of Thailand or Malaysia shall be subject to the law of either the Kingdom of Thailand or Malaysia, as the case may be.

Any goods falling within the category of goods appearing in both the lists of prohibited goods made in accordance with the law of the Kingdom of Thailand and Malaysia, respectively, shall not be permitted to be brought into the Joint Development Area, except where an exemption is required in respect of any specific importation. Such exemption may be made with the agreement of the competent authorities of the Kingdom of Thailand and Malaysia.

A Customs Form as stipulated by the Director-General shall be used for the purpose of import, export and internal movement of goods in the Joint Development Area.

An official and competent official shall have authority in Customs clearance, including tax and duty collection as provided by this Act, and shall exercise such authority in the Joint Customs Office.

“Joint Customs Office” means the Office of the Joint Customs Committee established in the Headquarters of the Joint Authority for the purpose of the coordination of the administration of Customs and Excise laws in the Joint Development Area.

“Joint Customs Committee” means the committee comprising officers of the Customs Department and officers of Customs and Excise Authority of Malaysia established for the purpose of the coordination of the administration of the Customs and Excise laws in the Joint Development Area.

Any act shall be that whose officer first makes an arrest or seizure in respect of the alleged offence;

1. Provided such act is an offence under the Customs-related laws of either the Kingdom of Thailand or Malaysia, such country whose law is alleged to have been breached may assume jurisdiction over such alleged offence;
2. Provided such act is an offence under the Customs-related law of both the Kingdom of Thailand and Malaysia, the country which may assume jurisdiction over the act shall be that whose officer first makes an arrest or seizure in respect of the alleged offence;
3. Provided such act is an offence under the Customs-related laws of both the Kingdom of Thailand and Malaysia in respect of which there are simultaneous arrests or seizures by both the Customs Department and the Customs and Excise Authority of Malaysia, the jurisdiction over the alleged offence shall be determined through consultation between such Authorities.
4. Proceeds from any sale of forfeited goods which are the produce of the Joint Development Area shall be equally shared by the Kingdom of Thailand and Malaysia.

For the benefit of this Chapter, the term the “Royal Kingdom of Siam,” “Royal Territory,” and “Kingdom” herein shall mean the “Joint Development Area.”

The Central Tax Court, the Provincial Court of Songkhla or the Criminal Court shall assume jurisdiction to try any Customs case relating to the Joint Development Area.”