Imports of Personal Vehicle

• Temporary Import of Personal Vehicles

• Permanent Import of Personal Vehicles

Temporary Import of Personal Vehicles

Temporary imports of personal vehicles are vehicles e.g. a motor vehicle, motorcycle, yacht, sports boat, or fishing vessel, brought into Thailand by residents of another country, usually for a maximum of six months, while remaining registered in its country of origin. Tourists/travelers may import personal vehicles into Thailand without payment of taxes and duties provided that they enter Thailand for a short visit and intend to take the vehicles from Thailand at the conclusion of the visit. To facilitate tax and duty free entry of the personal vehicles, the tourists/travelers are required to place a cash deposit or bank guarantee covering the full amount of liable taxes and duties with Customs. The deposits will be refunded when the vehicles, all fittings and accessories imported with the personal vehicles are exported within the time limits of temporary entry. Prior to importation, importers are required to closely follow Customs' regulations and conditions on temporary imports of personal vehicles.

Documentation The minimum documents required for temporary vehicle imports consists of: A Temporary Import Declaration Form and 5 duplicates; A Vehicle Registration Certificate; An Identification card and passport of the master of the vehicle; A Letter of Attorney, in case where the master of the vehicle does not own the vehicle; An application form for the temporary imports of the vehicle; A proforma invoice or invoice; A Certificate of Legal Entity; A Re-Export Contract; and Other relevant documents (if any). It is also required that all fittings and accessories of the vehicle declared at the time of entry into Thailand. If this is not done, the importer may be subject to a fine and the vehicle and its contents may be seized.

Import Clearance Procedures Before the vehicle is released from Customs control, an importer/agent must submit a Temporary Vehicle Import Declaration Form and all supporting documents, including a cash deposit or bank guarantee covering the full amount of liable taxes and duties to the Customs office at the port of entry, and follows the processes listed below: The importer/agent submits the Temporary Import Declaration Form and all supporting documents to the Customs office at the port of entry; Customs verifies the Temporary Import Declaration Form and all supporting documents, assigns the Declaration number, and then set up a cash deposit or bank guarantee covering the full amount of liable taxes and duties; The importer/agent places the cash deposit or bank guarantee at the Cashier Division, the Customs Department; The importers/agent presents the receipt issued by the Cashier Division to Customs for the release of the vehicles; and Customs inspects the vehicles and personal goods, then, returns one copy of the Temporary Import Declaration Form to the importer/agents. Please note that the importer is required to retain the copy of the Temporary Import Declaration Form as a vehicle control form, and returns it to Customs upon exportation.

Export Clearance Procedures The temporarily imported vehicles cannot remain in Thailand longer than the time constraints indicated the Re-Export Contract. Once these time limits have been exceeded, the vehicle no longer qualifies for temporary entry and must be exported. All fittings and accessories imported with the personal vehicle must also be exported with that same vehicles. The exporter/agent submits the copy of the Temporary Import Declaration Form issued by Customs upon importation to the Customs office at the port of exportation; and Customs inspects the vehicle and personal goods, then, returns the cash or bank guarantee deposited at the time of importation to the exporter/agent.

Important Notices Breach of Contract: Customs will confiscate the cash or bank guarantee deposited at the time of importation in case where the importer does not export the vehicle from Thailand at the conclusion of the visit within the time limits indicated in the Re-export Contract. Extension of the Temporary Allowance: Customs may extend the time limits to allow the vehicle to remain in Thailand for up to six months of its arrival in Thailand, provided a written request is made in advance. In exceptional circumstances e.g. a broken engine, car accident, etc., the time limits may be extended to more than six months but not exceeding eight months from the date of importation. Guarantee and Security: The importer is able to place a security in either cash or a bank guarantee. However, for temporary imports of motorcycles , the importer is allowed to offer himself as a guarantee if such motorcycles are imported via 3 ports of entry: the Bangkok International Airport Customs Bureau; Bangkok Port Customs Bureau; and Bangkok Customs Bureau. In an exceptional circumstance, Customs may also allow the importer bringing in the vehicles via other ports of entry to offer himself as a guarantee if he is unable to place the deposit in cash or the bank guarantee. The amount of the cash deposit or bank guarantee set up by Customs is determined on the basis of all liable taxes and duties to be paid to Customs. Imposition of Guarantee and Security: The temporarily imported vehicles cannot remain in Thailand longer than the time constraints indicated the Re-Export Contract. Once these time limits have been exceeded, the vehicles no longer qualify for temporary entry and must be exported. When the temporary time limits have been due, or the importer provides a written notice to Customs that he does not wish to export the vehicles temporarily imported, Customs will impose the full amount of liable taxes and duties as indicated in the Re-Export Contract without any reduction. In case where the traveler/tourist temporarily brings motor vehicles or motorcycles into Thailand for a short visit via the border points and is unable take them within the time limits indicated in the Re-Export Contract, provided he does not intend to violate the Contract, a 100-Baht fine per day, but not exceeding1,000 Baht in total, shall be charged from the expiry date of the Contract. In case where the traveler/tourist temporarily brings boats/vessels into Thailand and intends to take them from Thailand at the conclusion of the visit, but is unable take them within the time limits indicated in the Re-Export Contract, provided he does not intend to violate the Contract, a 500-Baht fine per day, but not exceeding 5,000 Baht in total, shall be charged from the expiry date of the Contract. The term “yacht/ sports boat” means any boat used solely for pleasure or sports; but excluding those imported for commercial, military, and scientific research purposes. A master of a yacht/sports boat or fishing vessel from abroad is required to make an arrival and departure reports of such boat or vessel to Customs upon the arrival or departure, as the case may be.

Contact For additional information, interested person may contact the Formalities Section, Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok Port Customs Bureau; or Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok International Airport Customs Bureau; and all ports of entry during office hours. www.customs.go.th

 

Permanent Import of Personal Vehicles

Foreign-made vehicles permanently imported into Thailand, whether new or used, either for personal use or for sale, are generally subject to taxes and duties. However, used/secondhand vehicles are regarded as restricted goods and, therefore, generally not allowed for importation into Thailand, except for temporary imports as mentioned above or imports under the conditions specified by the Ministry of Commerce. Before the importer can gain clearance of the used/secondhand vehicles through Customs, the importer will need to obtain an "Import Permit" from the Ministry of Commerce. There are a number of schemes under which an Import Permit may be granted. Each scheme has its own specific requirements. It is important that the importer should find out whether he can meet those requirements before committing to any action.

Eligible Persons The importers under the criteria listed below are eligible to import ONE used/ secondhand vehicles for personal use Nonresidents: Nonresidents with non-immigrant visas issued by the Immigration Department and work permits issued by the Ministry of Labor to work in Thailand for at least one year at the time of importation. Thai Residents: The Thai residents are divided into 2 categories: Returning Thai residents working/studying/living abroad: The permanent import of personal vehicles under this condition is allowed only when the vehicle is accompanied the owner on the change of residence and the importer have owned, possessed, and used the imported vehicles together with the valid driving license for at least one and a half year while staying abroad. Returning Thai residents marrying foreigners: It is required that the importer have owned, possessed, and used the imported vehicle while staying abroad for at least one and a half year, from the date of transferring of ownership to the date of arriving in Thailand. In addition, a Marriage Certificate and relevant evidence indicating the change of residence to Thailand must also be shown to Customs.

Documentation The documentation required for permanent import of brand new personal vehicles include: An Import Declaration Form; A Bill of Lading or Air Waybill; Sale documents (if any); A Delivery Order (Customs Form No. 100/1); A Foreign Transaction Form 2 in case where the CIF value of the imported vehicles exceeding 500,000 Baht; An insurance premium invoice; and Other relevant documents (if any). However, additional documents as listed below are required in case of the permanent imports of used/secondhand personal vehicles: A House Certificate and Identification Card; A passport in case of changing residence; A Vehicle Registration Certificate indicating that the imported vehicles was used abroad; An import permit from the Ministry of Commerce

Import Clearance Procedures The importer will be required to complete all the formalities to clear the vehicles through Customs at the port of entry. To avoid any delays, please have available documents mentioned above and follow the processes listed below: The importer/agent submits an Import Declaration Form together with all supporting documents to the Customs office at the port of entry; Customs verifies the documents, and assesses liable taxes and duties; The importer/agent pays liable taxes and duties at the Cashier Division, the Customs Department; and The importer/agent presents the receipt issued by the Cashier Division to Customs at the warehouse to take the imported vehicles from Customs custody.

Tax and Duty Assessment An individual who imports vehicles for personal use, or a commercial importer, may be considered an importer and liable for payment of taxes and duties. The Customs value of the imported vehicles shall be determined on the basis of the CIF value (Cost & Insurance & Freight). In case where the imported vehicles are the used/secondhand ones, the amount of taxes and duties collected on them will be reduced according to the age of the vehicles 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 - - 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 - - - - Table of Tax and Duty Rates Type of Vehicles Cylinder Capacity Duty (%) Excise Tax (%) (Multiplier) Interior Tax VAT Total (%) Personal Vehicle Not exceeding 2400 cc. 80 35(0.5691057) 10 7 213.171 Exceeding 2,400 cc. but not exceeding 3000 cc. and less than 220 horse power 80 42(0.7468124) 10 7 250.82 Not exceeding 3000 cc. or with more than 220 horse power 80 48(1.0169492) 10 7 308.051 Off road 4x4 vehicles Not exceeding 2400 cc. 80 29(0.4258443) 10 7 182.819 Exceeding 2,400 cc. but not exceeding 3000 cc. and less than 220 power horse 80 29(0.4258443) 10 7 182.819   Example Calculation of Taxes and Duties The following example shows a breakdown of the liable taxes and duties assessed on the vehicles less than 2400 c.c. cylinder capacity with a CIF value of 1,000,000 Baht. CIF value of the imported vehicle and applicable taxes and duties are as follows: CIF value of the import = 1,000,000 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) = (1,000,000 * 0.8) = 800,000 Baht 2. Excise tax = (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)} = (1,000,000+800,000) * {0.35/1-(1.1*0.35)} = 1,800,000 * 0.5691057 = 1,024,390.20 Baht 3. Interior tax = Excise tax * Rate of interior tax = 1,024,390.20 * 0.1 = 102,439.02 Baht 4. Base VAT = (CIF value+ Import duty+ Excise tax + Interior tax) = (1,000,000 + 800,000 + 1,024,390.20 + 102,439.02) = 2,926,829.20 Baht 5. VAT = Base VAT * VAT Rate = 2,926,829.20 *0.07 = 204,878.04 Baht Total taxes and duties = 1+2+3+5 = 2,131,707.20 Baht

Contact For additional information in relation to the clearance of personal vehicles, interested person may contact the Formalities Section, Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok Port Customs Bureau; or Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok International Airport Customs Bureau; and all ports of entry during office hours. www.customs.go.th