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   Permanent Import
  Criteria for a Permanent Import
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A PERMANENT IMPORT OF PERSONAL VEHICLES

New vehicles of all types not yet registered abroad are allowed to be imported without applying for an import permit from the Ministry of Commerce. However, for the vehicles with the weight less than 3500 Kgs., an importer needs to obtain an import permit from the Industrial Standard Institute, telephone number 02-2023331.

Used/secondhand vehicles need to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce, telephone 02-5474804. For the vehicles with the weight less than 3500 Kgs., an importer needs to obtain an import permit from the Industrial Standard Institute as well.

Warning...
For the importation of used/secondhand vehicles, an importer needs to obtain an import permit from the Foreign Trade Department of the Ministry of Commerce before the arrival of the vehicles; otherwise he/she shall be liable to a fine equal to 10 percent of the price of vehicle but not less than 1,000 Thai Baht, or exceeding 20,000 Thai Baht.


Criteria for a Permanent Import of Used/Secondhand Vehicles

[1]
An importer is eligible to import only ONE used/ secondhand vehicles for personal use.
[2]
In case where the importer is a nonresident, he/she is required to stay in Thailand for at least ONE year and present a non-immigrant visa issued by the Immigration Bureau, the National Police Office together with a work permit issued by the Ministry of Labor and Social Welfare at the time of importation.
[3]
In case where an importer is a Thai resident marrying a foreigner, he/she is required to present documentary evidence of marriage and proof of changing residence to Thailand. Also the importer has to own and possess the imported vehicle for at least one and a half year while staying abroad, from the date of transferring the ownership to the date of arrival into Thailand.
[4]
In case where an importer is a Thai resident, he/she is allowed to import a vehicle only when such vehicle is accompanied the owner on the change of residence and he/she has owned and possessed the imported vehicle together with the valid driving license for at least one and a half year while staying abroad.


Documentation

[1]
General Documentation:
An Import Goods Declaration and 3 duplicates;
A Bill of Lading or Air Waybill;
Proof of vehicle purchase (if any);
A Release Order (Kor Sor Kor 100/1);
An insurance premium invoice; and
Other relevant documents (if any) e.g. a power of attorney.
[2]
Additional Documentation for the used/secondhand personal vehicles:
 
A House Certificate and an Identification Card;
A passport in case of changing residence;
A Vehicle Registration Certificate indicating that the imported vehicle was used abroad;
An import permit from the Foreign Trade Department of the Ministry of Commerce

 

Import Clearance Procedures

[1]
An importer/agent submits an Import Goods Declaration together with all supporting documents to the Customs office/house at the port of entry;
[2]
Customs verifies the documents, allocates a Goods Declaration number and calculates liable taxes and duties;
[3]
The importer/agent pays liable taxes and duties at a Cashier Office; and
[4]
The importer/agent presents the receipt issued by the Cashier Office to a Customs Inspection Office to bring the imported vehicles from Customs custody.

 

Tax and Duty Assessment:

The Customs value of the imported vehicles is determined on the basis of the CIF value (Cost & Insurance & Freight).

[1]
Customs Value
Purchase prices of new vehicles imported or exported by an authorized dealer.
If the purchase price in 4.1.1 is not available, the price listed in the Parkers Car Price Guide, Japanese Car and What Car ?
Costs of any modification or improvement of parts or accessories done on the vehicle are also taken into account.
In case where the vehicle is damaged by any incidents other than normal use e.g car accidents, fire, etc. the price of the vehicle is discounted as appropriate.
The Customs value for used/secondhand vehicles is discounted according to the registration period as shown in the given table below:



 

Discount Rates for Used/Secondhand Vehicles

1

Registration Period

Not exceeding

-

2 months

But not exceeding

-

-

2.5 % Discount

2

Registration Period

Exceeding

-

2 months

But not exceeding

-

4 months

5 % Discount

3

Registration Period

Exceeding

-

4 months

But not exceeding

-

6 months

7.5 % Discount

4

Registration Period

Exceeding

-

6 months

But not exceeding

-

8 months

10 % Discount

5

Registration Period

Exceeding

-

8 months

But not exceeding

-

10 months

12.50 % Discount

6

Registration Period

Exceeding

-

10 months

But not exceeding

1 year

-

15.00 % Discount

7

Registration Period

Exceeding

1 year

-

But not exceeding

1 year

2 months

16.67 % Discount

8

Registration Period

Exceeding

1 year

2 months

But not exceeding

1 year

4 months

18.33 % Discount

9

Registration Period

Exceeding

1 year

4 months

But not exceeding

1 year

6 months

20.00 % Discount

10

Registration Period

Exceeding

1 year

6 months

But not exceeding

1 year

8 months

21.67 % Discount

11

Registration Period

Exceeding

1 year

8 months

But not exceeding

1 year

10 months

23.33 % Discount

12

Registration Period

Exceeding

1 year

10 months

But not exceeding

2 years

-

25.00 % Discount

13

Registration Period

Exceeding

2 years

-

But not exceeding

2 years

2 months

26.67 % Discount

14

Registration Period

Exceeding

2 years

2 months

But not exceeding

2 years

4 months

28.33 % Discount

15

Registration Period

Exceeding

2 years

4 months

But not exceeding

2 years

6 months

30.00 % Discount

16

Registration Period

Exceeding

2 years

6 months

But not exceeding

2 years

8 months

31.67 % Discount

17

Registration Period

Exceeding

2 years

8 months

But not exceeding

2 years

10 months

33.33 % Discount

18

Registration Period

Exceeding

2 years

10 months

But not exceeding

3 years

-

35.00 % Discount

19

Registration Period

Exceeding

3 years

-

But not exceeding

3 years

2 months

36.67 % Discount

20

Registration Period

Exceeding

3 years

2 months

But not exceeding

3 years

4 months

38.33 % Discount

21

Registration Period

Exceeding

3 years

4 months

But not exceeding

3 years

6 months

40.00 % Discount

22

Registration Period

Exceeding

3 years

6 months

But not exceeding

3 years

8 months

41.67 % Discount

23

Registration Period

Exceeding

3 years

8 months

But not exceeding

3 years

10 months

43.33 % Discount

24

Registration Period

Exceeding

3 years

10 months

But not exceeding

4 years

-

45.00 % Discount

25

Registration Period

Exceeding

4 years

-

But not exceeding

4 years

2 months

46.67 % Discount

26

Registration Period

Exceeding

4 years

2 months

But not exceeding

4 years

4 months

48.33 % Discount

27

Registration Period

Exceeding

4 years

4 months

But not exceeding

4 years

6 months

50.00 % Discount

28

Registration Period

Exceeding

4 years

6 months

But not exceeding

4 years

8 months

51.67 % Discount

29

Registration Period

Exceeding

4 years

8 months

But not exceeding

4 years

10 months

53.33 % Discount

30

Registration Period

Exceeding

4 years

10 months

But not exceeding

5 years

-

55.00 % Discount

31

Registration Period

Exceeding

5 years

-

But not exceeding

5 years

2 months

55.83 % Discount

32

Registration Period

Exceeding

5 years

2 months

But not exceeding

5 years

4 months

56.67 % Discount

33

Registration Period

Exceeding

5 years

4 months

But not exceeding

5 years

6 months

57.50 % Discount

34

Registration Period

Exceeding

5 years

6 months

But not exceeding

5 years

8 months

58.33 % Discount

35

Registration Period

Exceeding

5 years

8 months

But not exceeding

5 years

10 months

59.17 % Discount

36

Registration Period

Exceeding

5 years

10 months

But not exceeding

6 years

-

60.00 % Discount

37

Registration Period

Exceeding

6 years

-

But not exceeding

6 years

2 months

60.50 % Discount

38

Registration Period

Exceeding

6 years

2 months

But not exceeding

6 years

4 months

61.00 % Discount

39

Registration Period

Exceeding

6 years

4 months

But not exceeding

6 years

6 months

61.50 % Discount

40

Registration Period

Exceeding

6 years

6 months

But not exceeding

6 years

8 months

62.00 % Discount

41

Registration Period

Exceeding

6 years

8 months

But not exceeding

6 years

10 months

62.50 % Discount

42

Registration Period

Exceeding

6 years

10 months

But not exceeding

7 years

-

63.00 % Discount

43

Registration Period

Exceeding

7 years

-

But not exceeding

7 years

2 months

63.50 % Discount

44

Registration Period

Exceeding

7 years

2 months

But not exceeding

7 years

4 months

64.00 % Discount

45

Registration Period

Exceeding

7 years

4 months

But not exceeding

7 years

6 months

64.50 % Discount

46

Registration Period

Exceeding

7 years

6 months

But not exceeding

7 years

8 months

65.00 % Discount

47

Registration Period

Exceeding

7 years

8 months

But not exceeding

7 years

10 months

65.50 % Discount

48

Registration Period

Exceeding

7 years

10 months

But not exceeding

8 years

-

66.00 % Discount

49

Registration Period

Exceeding

8 years

-

But not exceeding

8 years

2 months

66.33 % Discount

50

Registration Period

Exceeding

8 years

2 months

But not exceeding

8 years

4 months

66.67 % Discount

51

Registration Period

Exceeding

8 years

4 months

But not exceeding

8 years

6 months

67.00 % Discount

52

Registration Period

Exceeding

8 years

6 months

But not exceeding

8 years

8 months

67.33 % Discount

53

Registration Period

Exceeding

8 years

8 months

But not exceeding

8 years

10 months

67.67 % Discount

54

Registration Period

Exceeding

8 years

10 months

But not exceeding

9 years

-

68.00 % Discount

55

Registration Period

Exceeding

9 years

-

But not exceeding

9 years

2 months

68.33 % Discount

56

Registration Period

Exceeding

9 years

2 months

But not exceeding

9 years

4 months

68.67 % Discount

57

Registration Period

Exceeding

9 years

4 months

But not exceeding

9 years

6 months

69.00 % Discount

58

Registration Period

Exceeding

9 years

6 months

But not exceeding

9 years

8 months

69.33 % Discount

59

Registration Period

Exceeding

9 years

8 months

But not exceeding

9 years

10 months

69.67 % Discount

60

Registration Period

Exceeding

9 years

10 months

But not exceeding

10 years

-

70.00 % Discount

61

Registration Period

Exceeding

10 years

-

-

-

-

According to a condition of vehicle

[2]
Insurance
In case where the cost of insurance is paid before the arrival of a vehicle, the actual cost of insurance is applied.
In case where the cost of insurance in 4.2.1 is not available, the cost of insurance is calculated at 1% of the FOB value.
[3]
Transport Cost
 
In case where the latest transport cost of an authorized dealer is available, such cost is applied.
In case where the transport cost in 4.3.1 is not available, the transport cost indicated in the Customs Code of Practices is applied e.g. the higher transport cost of the same make and model vehicle within 6 preceding months, etc.
In case where the transport costs in 4.3.1 and 4.3.2 are not available, the transport cost is calculated at 10% of FOB value.

 

Table of Tax and Duty Rates

Type of Vehicles

Cylinder Capacity

Duty (%)

Excise Tax (%) (Multiplier)

Interior Tax (%)*

VAT

(%)

Total (%)

Personal Vehicle including passenger vehicle with not more  than 10 seats

- Not exceeding 2000 cc.    and not more than 220 horse power

80

30

(0.4477612)

10

7

187.47

- 2001 cc. but not exceeding 2500 cc. with not more than 220 horse power

80

35

(0.5691057)

10

7

213.171

- 2501 cc. or but not exceeding 3000 cc. with not more than 220 horse power

80

40

(0.7142857)

10

7

243.94

- Exceeding 3000 cc. or more than 220 horse power

80

50

(1.1111111)

10

7

328

* Interior tax is calculated at 10% of excise tax.
Example Calculation of Taxes and Duties
 
CIF value of the imported vehicle and applicable taxes and duties are as follows:
  • CIF value of the import
= 100 Thai Baht
  • Import duty
= 80 %
  • Excise tax
= 35 %
  • Interior tax
= 10 % of excise tax
  • VAT
= 7 %
 
The total import duties and taxes imposed on this import are calculated as follows:
 

1. Import duty

= (CIF value * Rate of import duty)
  = (100 * 0.8)
  = 80 Thai Baht
     
2. Excise tax = (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}
  = (100+80) * {0.35/1-(1.1*0.35)}
  = 180 * 0.5691057
  = 102.439 Thai Baht
     
3. Interior tax = Excise tax * Rate of interior tax
  = 102.439 * 0.1
  = 102.439 Thai Baht
     
4. Base VAT = (CIF value+ Import duty+ Excise tax + Interior tax)
  = (100 + 80 + 102.439 + 10.2439)
  = 292.6829 Thai Baht
     
5. VAT = Base VAT * VAT Rate
  = 292.6829 *0.07
  = 20.4878 Thai Baht
     
Total taxes and duties = 1 + 2 + 3 + 5 = 213.171 Thai Baht

Additional Information

Type of Vehicles

Cylinder Capacity

Duty (%)

Total (%)

Motor Vehicle (Tariff Heading 87.03)

- Not exceeding 2000 cc.

80

188

- 2001 cc. but not exceeding 2500 cc.

80

213

- 2501 cc. or but not exceeding 3000 cc.

80

244

- More than 3001 cc. 

80

328

Motorcycle

(Tariff Heading 87.11)

 

60

77.04

Electric Motorcycle

 

60

72

Electric Bicycle

 

60

72

Remarks

1. The total taxes and duties of a motor vehicle and motorcycle = Customs duty + excise tax + interior tax + 7% of VAT
2. The total taxes and duties of electric motorcycle and electric bicycle = Customs duty + 7% of VAT
3. The importation of used/secondhand motor vehicles and motorcycle requires an import permit from the Foreign Trade Department prior to the importation. For more information, please contact ? 02-5474804.

Important Notice

This leaflet is not a legal document. It is a guide to current policy only. No decisions on payment of Customs duties and taxes can be made on the vehicle until the vehicle arrives at the port of clearance and all relevant information is given to the Thai Customs Department.

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