Process and procedures for importing goods into Thailand
The importation of goods from abroad into Thailand generally follows the steps below:
Step 1: Preparation for import
Registration to use the electronic customs system (e-Customs system)
All imported and exported goods must be declared to Thai Customs through the e-Customs system.
Before registering to use this system, the enterprise, usually the Thai importer, must possess a digital certificate, which is an electronic signature file used to verify the declarant’s identity and authenticity.
Identify the import regime applicable to the goods
Not every type of good may be imported into Thailand, and not all imported goods are subject to the same import regime. Similar to Vietnam, Thailand prohibits or restricts the importation of certain goods, with restricted goods requiring a permit from the relevant state authority. Lists of prohibited and restricted goods are provided in Article 27 of the Thai Customs Act of 1926. In principle, goods may be freely imported into Thailand except for prohibited and restricted goods.
Details for step 1: https://wtocenter.vn/rcep-market/30013-preparation-for-import
Step 2: Goods classification
Determining the correct HS classification is a very important step in the import process. Under World Customs Organization rules, member countries use the same first six digits of an HS code, while later digits are determined by each country individually. Both Vietnam and Thailand currently apply the eight-digit ASEAN Harmonized Tariff Nomenclature (AHTN).
Details for step 2: https://wtocenter.vn/rcep-market/30012-goods-classification
Step 3: Determining taxes and charges
Import duties
Once the HS code has been determined, the importer can identify the applicable import duty rate. Import duty is calculated as a percentage of the customs value of the goods.
For Vietnamese goods imported into Thailand, enterprises currently have nine tariff options, each corresponding to a specific duty rate and eligibility conditions. The importer chooses the most suitable and beneficial rate based on the goods concerned. Specifically:
- MFN tariff
- Preferential tariffs under FTAs to which Vietnam and Thailand are both parties
Other taxes
- Value-added tax (VAT)
- Excise tax
- Anti-dumping, countervailing, and safeguard duties
Details for step 3: https://wtocenter.vn/rcep-market/30011-determining-taxes-and-charges
Step 4: Import declaration, tax payment, and customs clearance
Import declaration
All goods imported into Thailand must be declared to Thai Customs. Enterprises submit the electronic customs declaration and attach the import documents on the e-Customs system.
In principle, the importer makes the declaration after the goods arrive at the port. However, to speed up clearance, the declaration may be made before the goods arrive.
After the declaration is transmitted, the e-Customs system issues a declaration number and payment number linked to the e-payment system, and the shipment is channeled into either Green Line or Red Line treatment.
Tax payment, inspection, and clearance
After receiving the declaration and payment numbers, the enterprise may pay taxes directly to Thai Customs or via e-payment.
For Green Line shipments, once all taxes and fees have been paid, goods are cleared within minutes without physical inspection.
For Red Line shipments, port authorities move the goods to the inspection area where Customs conducts physical inspection before clearance and release
Details for step 4: https://wtocenter.vn/rcep-market/30010-import-declaration-tax-payment-and-customs-clearance
Source: Center for WTO and International Trade - VCCI
