Thursday, November 2, 2017

Thailand Enacts New Customs Law


According to The Nation, Thailand now has a new customs act to replace the one that had been in place since 1926.

The new Customs Act B.E 2560 (2017) was announced in the Royal Gazette on May 17th 2017. The key amendments are as follows:
·         Elimination of strict liability presumptions on an accused for claims of customs duty evasion.
·         Elimination of presumed liability for officers, directors, and other authorized persons.
·         Decrease in the percentage of fines claimed as rewards for whistleblowers under the Customs Act and introduction of a cap on such rewards of THB 5 million.
·         Significant change in the calculation of criminal fines for claims of duty evasion. Previously, the fine was 4 times the combined price of good plus duty, while the new calculation for a fine is between 0.5 to 4 times the amount of duty evaded.
·         For the first time, the Court can apply discretion in calculation of criminal fines. 
·         Imposition of limits on post-clearance audit timelines.
·         Creation of clear timelines for Board of Appeal review.
·         Imposition of a clear deadline for return of duty guarantees.

US immigration lawyers in Thailand say that the new Customs Act provides fairer and clearer guidelines for those travelling to Thailand.

Read the full story here

Image: Lotus Caroll

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