Section Code: 0087 - 0097

CUSTOMS ACT, B.E. 2469 (1926)

Chapter 10: Warehousing

Section 87

Upon the submission of a shipment entry and landing of goods to be stored in a bonded warehouse, the competent official shall record a detailed account of such goods, and when satisfied that all the requirements of the laws, rules and regulations have been complied with, he shall certify that the goods have been duly stored in the bonded warehouse.

Section 88

The detailed account of goods recorded under section 87 shall be used for the assessment of duty for such goods, but in the case where the goods have been used for producing, mixing, assembling, packing, or processing in any way in the bonded warehouse, the calculation of the quantity shall be in accordance with the formula approved by the Director-General or prescribed by the Director-General in a Notification.

Goods removed from a bonded warehouse for exportation shall be exempted from import duty and export duty, regardless of its being exported in the same nature as when imported or in any other nature whatsoever.

The release of goods from a bonded warehouse, if it is a transfer to another bonded warehouse or a distribution to an importer under section 19 bis of the Customs Act (No. 9), B.E. 2482 (1939) or a person entitled to a duty exemption under the law on customs tariff or other laws, shall be deemed as an export out of the Kingdom at the time of release of such goods from the bonded warehouse, the performance of which shall be in accordance with the regulations prescribed by the Director-General.

The acceptance of goods transferred or distributed under paragraph three shall be deemed as an importation into the Kingdom or the completion of importation at the time of release of such goods from the bonded warehouse, the performance of which shall be in accordance with the regulations as prescribed by the Director-General.

Section 89

All goods warehoused shall be kept in the original packages in which they were imported, except for goods which, after landing, received permission for their transfer at the quay, or the permission to bulk, sort, lot, pack or repack in the warehouse, in which case such goods shall be kept in their existing packages.

When a competent official takes a record of such goods and if such goods are not so kept, or if alteration has been subsequently made on the goods or packages so kept or in the packing thereof in the warehouse or on the marks and numbers on such packages, or if removed from the room in the warehouse in which they are deposited, if not done in the presence and sanction of a competent official, such goods and packages shall be forfeited, except where done for the delivery of such goods and packages under the proper warrant, order, or authority for that purpose.

Section 90

If the guardian of any warehouse neglects in storing the goods in such a way as to provide easy access to every package, upon the commission of the first act of neglect, he will receive a formal warning, and thereafter, for every subsequent act of neglect, shall be liable to a fine not exceeding ten thousand Bath for each offence.

Section 91

For any goods stored in a warehouse which have not been duly inspected and delivered, if the guardian of the warehouse does not produce such goods when requested by a competent customs official, such occupier shall be liable to a fine, other than the duties payable for such goods, not exceeding ten thousand Bath for each offence in respect of every package not so produced.

Section 92

If any goods for which a shipment entry has been submitted for warehousing has not been duly warehoused in accordance with such entry, or once warehoused has been concealed or removed from the warehouse in any manner, or extracted from a package, or transferred from one package to another, or done otherwise for the purpose of illegal mixing, transfer, or concealment, such goods shall be forfeited.

Section 93

Any person who clandestinely opens a warehouse or reaches the goods stored in such warehouse, except when entered in the presence of a competent customs official in the execution of his duty, such person has committed an offence and shall be liable to imprisonment for a term not exceeding six months or a fine not exceeding one hundred thousand Bath for each offence or both the fine and imprisonment.

Section 94

No compensation shall be made by the Director-General to any importer, owner, or consignee of any goods by reason of any damage occasioned thereto in the warehouse by fire or other unavoidable accident or by reason of any damage whatsoever unless such damage was caused by wilful neglect, act, or default of an official during his performance of duty.

Section 95

If any goods warehoused or for which an entry has been submitted for warehousing, or for which an entry has been submitted for delivery from the warehouse is lost or destroyed by an unavoidable accident, either on board a vessel or in removing, landing or receiving into the warehouse, or in the warehouse, the Director-General may exempt the duties due or remit the duties paid for such goods.

Section 96

If at any time it appears that the quantity of any goods in a warehouse is less than the quantity recorded on the original entry when such goods were stored, and the reasons for such discrepancy has not been accounted for in the official’s records or in the reasons given by the Director-General in his allowance of an exemption of charges, such unaccounted discrepant quantity shall be deemed to be goods removed without the permission of an official, and the provisions of section 27 shall apply in such case.

Section 97

Any goods stored in a warehouse may be removed to any other warehouse in the Kingdom under such rules of the Department as prescribed by the Director-General.

Section 97 bis

In the case where there are reasons to suspect that there are goods for which duties have not yet been paid or for which duties have been evaded, or restricted goods or prohibited goods, or goods without the permission to be taken into a bonded warehouse, the competent official shall have the power to enter into the bonded warehouse to make an inquiry of the facts or to inspect any document or goods, including the search of factories, buildings, conveyances and persons that are in the bonded warehouse, without the need for a search warrant.