Question 1

What export customs declaration and supporting documents must be kept?

Accepted Answer

An exporter must file the export declaration through the Customs Department's electronic system before goods clear customs, attaching the commercial invoice, price list, packing list, and any licence required for controlled goods. Every document must state the goods, quantity, and value consistently with what is actually shipped, since these figures form the basis for both the customs tariff classification and the value referenced for VAT purposes. The business must retain the cleared declaration along with proof of payment from the foreign buyer for at least five years to support any review by Customs or the Revenue Department; missing even one document in the set can make it impossible to prove entitlement to zero-rated VAT even though the goods genuinely left the country.

Question 2

What evidence is required to support zero-rated VAT on exported goods?

Accepted Answer

Goods exported out of Thailand by a VAT-registered business qualify for zero-rated VAT, but the entitlement doesn't arise automatically just because a tax invoice records an overseas sale. The exporter needs the actual customs-cleared export declaration together with proof of payment received from abroad through a bank, confirming the goods genuinely left the country and payment was received for that transaction. If a tax invoice cannot be matched to a corresponding export declaration, an officer can deny the zero rate and reassess the sale at the standard 7% rate along with penalties and surcharges, so exporters should reconcile sales invoices against export declarations every month before filing the VAT return.

Question 3

How is import VAT paid at customs used as an input tax credit?

Accepted Answer

When goods are imported, the importer pays VAT to the Customs Department together with import duty at the point of clearance, and Customs issues a receipt clearly stating the VAT amount paid. A VAT-registered importer can use this receipt as input tax to credit against output tax in the tax month it was paid, without waiting for a tax invoice from the foreign seller, since a foreign seller has no obligation to issue a Thai tax invoice. The customs receipt effectively stands in for a purchase tax invoice on import transactions. Importers should keep this receipt filed together with the matching import declaration to support any audit, and if the receipt is lost, a certified copy must be obtained from Customs before it can be used as a credit.

Question 4

How is landed cost calculated and which exchange rate applies for bookkeeping?

Accepted Answer

The landed cost recorded in the books includes the invoiced price of the goods, international freight, cargo insurance, import duty, and other costs directly tied to bringing the goods to the warehouse, such as port fees and customs broker fees. Import VAT is not included in cost since it can be credited as input tax. For transactions denominated in foreign currency, amounts must be converted to baht using the reference rate published by the Bank of Thailand on the transaction date, or the date on the customs declaration that Customs used to calculate duty. Any exchange difference that arises later when payment is actually settled should be recorded separately as a foreign exchange gain or loss rather than folded back into product cost.

Question 5

How should imported inventory be valued and counted correctly for tax purposes?

Accepted Answer

Imported inventory must be valued at the lower of cost or market as required by law, and the cost figure for imported goods must include the full landed cost discussed above, not merely the invoice price quoted by the foreign supplier. The business must pick one costing method — first-in-first-out or weighted average, for example — and apply it consistently every accounting period; switching methods without good reason can draw scrutiny from the auditor and the Revenue Department. A physical stock count must also be performed at least once a year before closing the financial statements and reconciled against the inventory ledger to confirm no missing stock remains unrecorded as a write-off.

Question 6

How does a business claim a VAT refund when export activity leaves excess input tax credit?

Accepted Answer

Exporters selling under the zero VAT rate typically accumulate more input tax credit than output tax, since there's no output tax to offset it against. An operator can choose either a cash refund or a credit carried forward to the following month, depending on cash-flow needs. Claiming a cash refund requires filing the request with the PP 30 return and attaching all supporting input tax documents, including the export declarations confirming the zero-rated sales. Officers may request further documentation before approving the refund, particularly for new registrants or unusually large claims, so the process can take longer than three months where an in-depth review is triggered. Businesses are better served by keeping documents complete and mutually consistent from the outset to reduce the risk of further inquiry.

Question 7

When a customs broker handles clearance, who is liable if the tariff code or declared value is wrong?

Accepted Answer

A customs broker files the declaration and handles clearance formalities on behalf of the importer or exporter under a power of attorney, but under customs law the owner of the goods remains primarily responsible for the accuracy of the tariff classification, customs value, and documents submitted, even when a broker was engaged to carry out the filing. If a later audit finds the declared classification or value was wrong and resulted in a shortfall of duty and VAT, Customs can pursue the goods owner directly for the shortfall plus surcharge; the broker only shares liability where it can be shown to have acted with intent or gross negligence. Businesses should review every declaration the broker files before it's finalised rather than letting the broker proceed without any verification.

Question 8

How do FTA preferential rates and a certificate of origin reduce import duty?

Accepted Answer

Free trade agreements to which Thailand is a party allow goods meeting the agreement's rules of origin to enter at a preferential duty rate lower than the standard rate, or duty-free in some cases. Claiming the preference requires a certificate of origin issued by the authorised body in the exporting country, such as its commerce ministry or chamber of commerce, submitted together with the import declaration on the import date or within the timeframe the agreement allows. Goods assembled from components sourced across several countries must be checked against the origin rule's local-content or processing thresholds. If a preference is claimed without the goods actually qualifying and this is later discovered, Customs can retroactively assess the duty shortfall with surcharge and may pursue prosecution for a false declaration.

Question 9

How do international freight and insurance affect the customs value and VAT base?

Accepted Answer

The customs value used to calculate import duty and import VAT is generally based on the CIF price, which includes the cost of goods, international freight, and insurance up to the port or border of entry. So even where the sales contract is quoted FOB, excluding freight and insurance, the importer must still add the actual freight and insurance cost to complete the customs value under the applicable valuation rules. If no insurance was actually purchased, Customs may apply a deemed rate under its own guidelines instead. Importers should keep itemised freight invoices and insurance policies on file to support the declared value, avoiding assessment at a deemed rate that could exceed the real cost.

Question 10

What are the most common triggers for a back-tax audit in import-export businesses?

Accepted Answer

The issues Customs and the Revenue Department most often revisit in an import-export audit are mismatches between recorded sales figures and the export declaration, claiming zero-rated VAT without complete supporting documentation, understating the customs value below the actual transaction price to reduce import duty, and claiming FTA preferential treatment for goods that don't actually meet the origin rules. Transfer pricing between cross-border affiliated companies that departs from an arm's-length rate is another area under close watch. Businesses are well advised to maintain a routine reconciliation between customs documents, sales ledgers, and VAT filings, and to review intercompany pricing against market-rate benchmarks to reduce exposure to a retrospective reassessment.

Question 11

Can services provided to a foreign client, rather than goods exported, still qualify for zero-rated VAT?

Accepted Answer

A service performed in Thailand for a client abroad, where the benefit of that service is used entirely outside Thailand, qualifies for zero-rated VAT the same way an exported good does, but the key condition is that the benefit must be used wholly outside the country. If part of the benefit occurs in Thailand — for instance, a service tied to an asset located in Thailand — the zero rate may not apply to the full amount. The service provider needs a service contract and proof of payment received from abroad through a bank to support the claim, mirroring the requirements for exported goods. A business providing a mixed domestic-and-overseas service should split contracts and invoices clearly by where the benefit is used, so the full revenue doesn't get treated as subject to standard VAT.

Question 12

Is duty and VAT owed on goods temporarily imported for repair and then re-exported?

Accepted Answer

Goods imported temporarily for a specific purpose — repair before being sent back, processing, or exhibition display — can be granted relief from import duty and VAT under the temporary-import regime if the Customs Department's conditions are fully met, including posting the required security, stating the purpose and intended re-export date clearly on the declaration, and actually re-exporting within the approved period. If the goods are not sent back on time or are used for something other than the stated purpose, Customs can forfeit the security and assess duty and VAT as though the goods were imported for permanent domestic use. Businesses that rely on this regime regularly should track each shipment's re-export deadline closely.

Question 13

Must withholding tax be applied to fees paid to freight forwarders and customs agents?

Accepted Answer

Fees paid to a freight forwarder or customs agent operating in Thailand are treated as an ordinary service fee, and a corporate payer must withhold tax at 3% under Section 3 Bis when paying a recipient that is a Thai company or individual. However, if the charge is international freight paid directly to a shipping line or airline that meets the statutory definition of international transport, it may be exempt from withholding under the specific rules the Revenue Department has set for international carriers. Operators should distinguish clearly between charges for a domestic agent's service, which require withholding, and international freight charges, which may be exempt, so withholding tax is applied correctly across every line item.

Question 14

How should a payment for imported goods made via letter of credit be recorded in the accounts?

Accepted Answer

Opening a letter of credit with a bank to pay for imported goods is not itself an immediate cash payment; it's the bank guaranteeing payment to the foreign seller once the required documents are presented. The business therefore doesn't record an expense or reduce cash at the point the LC is opened, but records a liability and goods-in-transit asset once title documents are received, with the bank actually debiting the account on the agreed settlement date. Any exchange difference between the rate used when the liability was booked against the import declaration and the rate on actual settlement should be recognised separately as a foreign exchange gain or loss. LC opening fees and any interest spread the bank charges are financing costs of the business, not part of product cost, and should be recorded in a separate account so inventory cost isn't overstated.

Question 15

For goods received from abroad on consignment, when does the VAT liability actually arise?

Accepted Answer

Goods received from a foreign supplier on consignment, where title does not transfer until sold to a buyer in Thailand, must still go through the standard import clearance and import VAT is payable from the date of import under the general rule, since import VAT attaches to the physical movement of goods across the border, not to the point where title passes under the sale contract. The Thai consignee therefore pays import VAT upfront even before any sales revenue is generated, and can then credit that import VAT as input tax in the normal way. Once the consigned goods are actually sold to a Thai buyer, output VAT and income tax arise on the commission or margin earned, depending on how the consignment arrangement with the foreign goods owner is structured.

Question 16

If imported raw materials are processed and re-exported, can the import duty be reclaimed?

Accepted Answer

A business that imports raw materials for manufacturing or assembly and then exports the finished goods within the statutory window can claim a refund of the import duty paid on those materials under the duty-drawback regime in Section 29 of the Customs Act, provided it can demonstrate the imported materials were actually used in the exported goods according to a production formula approved by Customs, and the drawback claim is filed within the time limit counted from the export date. Failure to present a clear production formula or usage rate per unit of exported product can result in the claim being rejected. Businesses that rely on this relief regularly should maintain records tracking material usage by production batch and keep the import declarations for raw materials linked clearly to the export declarations for the finished goods.

Question 17

Do some imported goods carry excise tax on top of import duty?

Accepted Answer

Certain categories of imported goods that fall under Thailand's excise tax law — alcoholic beverages, tobacco, motor vehicles, or certain electrical appliances — carry excise tax in addition to ordinary import duty, with Customs collecting the excise tax on behalf of the Excise Department at the point of import. The excise tax base is calculated from the suggested retail price or a value determined under rules specific to each product category, which may not match the customs value used for duty. There's also an additional interior/municipal tax layered on top of the excise base for certain goods. Importers of these products need to calculate all three layers — import duty, excise tax, and the municipal tax — separately before setting a retail price.

Question 18

For low-value goods ordered online from abroad, is import VAT still due?

Accepted Answer

Import shipments valued below a certain threshold used to be exempt from both import duty and VAT, but current rules have removed the VAT exemption for low-value goods ordered through online channels, requiring VAT to be paid from the first baht of value regardless of how small the shipment is, to level the field against domestic sellers who already charge VAT. A business importing large volumes of low-value goods for resale can no longer rely on the old exemption and needs to build import VAT cost fully into its pricing. Operators who import this way regularly should keep checking the latest Customs and Revenue Department notices, since the threshold and collection method in this area continue to be updated.

Question 19

Must royalties or licence fees paid to an overseas brand owner be added to the customs value?

Accepted Answer

Under the WTO customs valuation framework Thailand applies, a royalty or licence fee paid to a foreign trademark or patent owner has to be folded into the customs value whenever paying it is a precondition of buying the imported goods — put another way, the buyer simply cannot purchase the goods unless the royalty is also paid. Where the royalty instead buys a standalone right to market or use the trademark inside Thailand, and paying it isn't a prerequisite for the goods sale itself, it stays out of the customs value calculation. Importers holding a royalty arrangement with a brand owner should get the contract wording checked closely by a specialist before the customs declaration is filed, because getting that call wrong can lead to a sizeable back-assessment of duty and VAT.

Question 20

How does storing goods in a bonded warehouse or free zone affect accounting and tax treatment?

Accepted Answer

Goods brought into a bonded warehouse or a free zone are not considered to have fully entered the domestic market through import clearance, so import duty and VAT are not yet due until the goods are actually withdrawn from that zone for domestic use or sale. The business must record goods held in the free zone as a separate inventory category from goods already cleared, with the unpaid tax status noted clearly in the financial statement disclosures. If goods are re-exported straight from the free zone without ever entering the domestic market, no import duty or VAT liability arises at all. Managing stock through a free zone can therefore be a useful cash-flow tool for a business serving both domestic and overseas customers.

Question 21

Must unrealised foreign-exchange gains or losses be included when computing corporate income tax?

Accepted Answer

An import-export business with outstanding foreign-currency receivables or payables at the end of the accounting period must translate them at the reference exchange rate on the closing date under accounting standards, producing an unrealised foreign-exchange gain or loss since no cash has actually been received or paid. Under Revenue Department rules, a company can choose to include this unrealised gain or loss in net profit for corporate income tax purposes in that same accounting period, or defer recognition until the transaction actually settles. Whichever method is chosen must then be applied consistently in following years — a business cannot switch back and forth between the two methods simply to manage taxable profit up or down each year.

Question 22

Do free product samples sent to an overseas customer still need to clear customs and carry tax?

Accepted Answer

Sending product samples to an overseas customer at no charge still requires standard export customs clearance just like a genuine sale, except the declaration must clearly state that the shipment is a no-commercial-value sample and declare a customs value for assessment purposes based on approximate cost. Since no payment is actually received, the business has no zero-rated export revenue to report for VAT purposes because there's no revenue at all to calculate VAT against. What still needs consideration is whether the cost of the samples sent can be treated as a marketing expense for corporate income tax purposes, and the destination country may separately impose its own import duty on the recipient of the samples under its own laws.

Question 23

Is withholding tax required on an advance deposit paid to a foreign supplier before goods arrive?

Accepted Answer

An advance deposit paid to a foreign supplier to purchase goods is generally payment for goods, not a service, so it does not trigger Thai withholding tax under the Revenue Code, since income a foreign seller earns from selling goods, absent a permanent establishment in Thailand, generally isn't subject to withholding. But if the contract with the foreign supplier bundles in technical service fees, consulting fees, or royalties within the same payment, that portion may fall under Section 70 withholding at its own applicable rate, separate from the goods value. Importers should review the contract carefully to establish whether each payment is purely for goods or contains a service component before wiring the funds, so no required withholding is missed.

Question 24

How should a refundable deposit for packaging or a shipping container be recorded?

Accepted Answer

A deposit an importer pays a foreign seller or shipping line for packaging or a container, refundable once the item is returned in good condition, is not treated as product cost or an expense but is recorded as a deposit receivable asset. Once the container or packaging is returned in full and the deposit refunded, that asset is written off against the cash received. If it cannot be returned, or is damaged and part of the deposit is forfeited, the forfeited portion is recorded as a cost or expense in the period the deduction becomes known. Keeping these deposits in a distinct account prevents them from blending into product cost, which could otherwise overstate the inventory valuation.

Question 25

Can input VAT on entertaining an overseas customer who visits the factory before placing an order be credited?

Accepted Answer

Costs of entertaining an overseas customer — meals, accommodation, or ground transport while the customer visits the factory before deciding to place an order — are classed as entertainment expenses under the Revenue Code, and VAT arising from this category of cost is barred from being claimed as input tax, even though the expense is directly connected to earning revenue from that particular customer. The entertainment cost including VAT can, however, still be deducted as an expense for corporate income tax purposes, subject to a cap of 0.3% of revenue or paid-up capital, whichever is higher, as set by law. Import-export businesses that entertain overseas customers frequently should keep this expense in its own account and track the cumulative total against the deductible ceiling.

Question 26

Can a tax invoice issued to a foreign customer be denominated in a foreign currency?

Accepted Answer

A tax invoice issued to any customer, domestic or foreign, can state the goods' value in a foreign currency as agreed with the buyer, but the law requires the VAT amount to always also be shown in Thai baht, converted at the Bank of Thailand's reference rate on the date the VAT liability arises — for instance, the date of delivery or the date payment is received, whichever comes first. For an export sale using zero-rated VAT, even though the computed tax comes to zero, the reference exchange rate used should still be noted in the supporting records so it stays consistent with the sales figure booked and the value declared on the export documentation.

Question 27

Under what conditions can an unpaid foreign trade receivable be written off as bad debt?

Accepted Answer

A trade receivable owed by an overseas buyer who fails to pay can be written off as bad debt and deducted for corporate income tax purposes the same way a domestic receivable can, but only by following the procedures and conditions set out in the ministerial regulation on writing off bad debt, which includes reasonable collection efforts suited to the circumstances of a foreign debt — such as using an international debt-collection service or pursuing legal action abroad if the amount is large enough to justify the cost, since suing a foreign debtor is more costly and legally complex than pursuing a domestic one. Businesses with a smaller bad debt may qualify for an exemption from the lawsuit requirement if reasonable collection efforts are documented and payment still hasn't been received. It's worth consulting an accountant to assemble the required evidence before writing the debt off.

Question 28

Does a small personal-use package imported by mail count as a commercial import?

Accepted Answer

A small quantity of goods imported by post or courier for personal use, with no intent to resell, is assessed under Customs rules on personal effects and may be exempt from duty under the applicable value threshold if it doesn't display commercial character. But if the importer is a trader who repeatedly brings in the same type of goods in quantities and frequency that indicate commercial intent, Customs can treat it as a commercial import and collect the full duty and VAT even where each individual shipment has a low value. Businesses that import goods for resale should avoid using the personal parcel channel for that purpose, since besides the risk of a retrospective tax assessment, there's no proper customs declaration to serve as valid input tax evidence.

บัญชีภาษีธุรกิจนำเข้าส่งออกและการค้าระหว่างประเทศ ต้องรู้อะไรบ้าง

ลัดไปยังคำถามในหมวดนี้

แปลเอกสารและรับรองคำแปล

คำแปล NAATI สำหรับออสเตรเลีย

รับรองเอกสารโดยทนาย Notary Public

รับรองนิติกรณ์กรมการกงสุลและสถานทูต

Apostille ตามอนุสัญญาเฮก 1961

วีซ่าและใบอนุญาตทำงาน

หนังสือรับรองความประพฤติและตรวจประวัติอาชญากรรม

จดทะเบียนสมรสและเอกสารครอบครัว

บัญชี ภาษี และงบการเงินสำหรับธุรกิจในไทย

จดทะเบียนบริษัทและการถือหุ้นของชาวต่างชาติ

บัตรเดินทางนักธุรกิจเอเปค (APEC Business Travel Card)

นิติกรณ์เอกสารรายประเทศปลายทาง

เอกสารการศึกษาและใบรับรองวิชาชีพ

ทะเบียนราษฎร หย่า และรับบุตรบุญธรรม

งานแปลเฉพาะทาง สัญญา การแพทย์ และเอกสารคดี

บริการล่ามในงานราชการ ศาล และการเจรจาธุรกิจ

ที่ดิน คอนโด และสัญญาเช่าสำหรับผู้ซื้อชาวต่างชาติ

พันธสัญญา มรดก และการจัดการทรัพย์สินข้ามประเทศ

สัญญาจ้าง เลิกจ้าง และคดีแรงงาน

ส่งเสริมการลงทุน BOI และใบอนุญาตประกอบธุรกิจต่างชาติ

ภาษีบุคคลธรรมดาของชาวต่างชาติและการแลกเปลี่ยนข้อมูลบัญชี

ประกันสังคม กองทุนเงินทดแทน และสิทธิของลูกจ้างต่างชาติ

เครื่องหมายการค้า ลิขสิทธิ์ และทรัพย์สินทางปัญญา

ร่างและตรวจสัญญาธุรกิจ

บังคับคดีและสืบทรัพย์

คดีอาญาและการประกันตัว

ใบอนุญาตประกอบกิจการและ อย.

PDPA และการคุ้มครองข้อมูลส่วนบุคคล

ภาษีที่ดิน สิ่งปลูกสร้าง และค่าโอน

ล้มละลายและฟื้นฟูกิจการ

อุบัติเหตุ ประกันภัย และการเรียกค่าเสียหาย

e-Tax Invoice และระบบภาษีดิจิทัล

พิธีการศุลกากร นำเข้า-ส่งออก

แฟรนไชส์ ไลเซนส์ และตัวแทนจำหน่าย

อนุญาโตตุลาการและการไกล่เกลี่ย

ขายออนไลน์และธุรกิจดิจิทัล

ครอบครัวข้ามชาติ หย่า และอำนาจปกครองบุตร

หน้าที่รายงานตัวและการรักษาสถานะคนต่างชาติ

โอนเงินเข้าออกประเทศและหลักฐานแหล่งเงิน

สัญญาก่อสร้างและงานรับเหมา

สมาคม มูลนิธิ และองค์กรไม่แสวงหากำไร

ขอ อย. อาหาร เครื่องสำอาง และผลิตภัณฑ์สมุนไพร

วีซ่าพำนักระยะยาวในไทย

ใบอนุญาตทำงานและหน้าที่ของนายจ้าง

ภาษีรายได้ดิจิทัลและสินทรัพย์ดิจิทัล

ใบอนุญาตขนส่งและโลจิสติกส์

ใบอนุญาตโรงแรม สถานบริการ และสุรา

ภาษีมูลค่าเพิ่มและใบกำกับภาษี

ใบอนุญาตโรงงานและนิคมอุตสาหกรรม

ใบอนุญาตฟินเทค การชำระเงินและสินทรัพย์ดิจิทัล

ใบอนุญาตคลินิก สปาและธุรกิจสุขภาพ

การเปิดบัญชีธนาคารและการเข้าถึงสินเชื่อของชาวต่างชาติ

ใบขับขี่ การจดทะเบียนรถและการนำรถเข้าประเทศ

ใบสำคัญถิ่นที่อยู่ถาวรและการแปลงสัญชาติ

ใบอนุญาตธุรกิจนำเที่ยวและบัตรมัคคุเทศก์

นิติบุคคลอาคารชุดและหมู่บ้านจัดสรร

การไปทำงานต่างประเทศของแรงงานไทย

ใบอนุญาตโรงเรียนเอกชนและสถาบันกวดวิชา

ที่ดินเกษตรกรรมและเอกสารสิทธิ์แต่ละชั้น

ติดตั้งโซลาร์และใบอนุญาตด้านพลังงาน

งานเงินเดือน สลิปพนักงาน และภาษีหัก ณ ที่จ่ายรายเดือน

ขั้นตอนคดีแพ่งในศาลไทย ตั้งแต่ยื่นฟ้องถึงชั้นฎีกา

หมิ่นประมาท ข้อความออนไลน์ และความผิดทางคอมพิวเตอร์

ถูกสรรพากรตรวจสอบภาษี การประเมิน และการอุทธรณ์

งบการเงิน การสอบบัญชี และการรายงานให้บริษัทแม่

ภาษีหัก ณ ที่จ่าย ใช้อัตราไหน ยื่นแบบใด และแก้ผิดพลาดอย่างไร

ราคาโอนระหว่างบริษัทในเครือ เอกสารที่ต้องมีและวิธีตั้งราคา

ไกล่เกลี่ยและทำสัญญาประนีประนอม ทางจบคดีที่เร็วกว่าการสืบพยาน

ฟ้องหน่วยงานรัฐในศาลปกครอง เงื่อนไข ระยะเวลา และสิ่งที่ขอได้

ข้อพิพาทผู้ถือหุ้นและกรรมการ แก้ทางไหนได้ก่อนถึงศาล

คดีผู้บริโภค ฟ้องร้านหรือถูกลูกค้าฟ้อง ต้องเตรียมอะไร

ภาษีเงินได้นิติบุคคล ยื่นครึ่งปีและปลายปีให้ไม่ถูกปรับ

ย้ายสำนักงานบัญชีหรือเปลี่ยนระบบกลางปี ทำอย่างไรไม่ให้ข้อมูลหาย

งานเลขานุการบริษัท ทะเบียนกรรมการ ประชุมผู้ถือหุ้น และการนำส่งงบ

อากรแสตมป์ ตราสารที่ต้องติด อัตรา และผลเมื่อไม่ปิดอากร

สินค้าคงเหลือและต้นทุน ตรวจนับสต๊อก วิธีคิดต้นทุน และผลต่างที่อธิบายได้

หนังสือมอบอำนาจ เขียนให้ใช้ได้จริงกับที่ดิน ธนาคาร ศาล และหน่วยราชการ

ปิดงบย้อนหลังและงบค้างส่ง ทำให้กลับมาสะอาดได้อย่างไร