Import Tax On Educational Materials

[george]

From The Phuket Gazette:

Import tax on educational materials

QUESTION: I have received a fax from the Customs Department in Bangkok informing me that a FedEx parcel has arrived for me from Canada and that I must pay 850 baht import duty on it before they will forward it to Phuket.

I am doing a correspondence course for my schooling in Canada and the contents of the package are the books that I need to study. I have already paid 5,000 baht to have the package sent here by FedEx.

I will be taking the books back to Canada when I move back home. Should I pay tax on this? Will I have to pay tax again when I take the books home? I currently work here and have a non-immigrant B visa. Will this help with any tax breaks? Is everything that enters Thailand taxable?

-- Jeffrey Deveau, Phuket.

ANSWER: “According to Thai Customs tariff 4901, no import duty is levied on educational textbooks that have more than 30% of the text in a foreign language.

However, any maps, charts or diagrams sent separately are not exempt from import duty, regardless of which language they are printed in.

Customs officers at Bangkok International Airport check all packages being imported to Thailand and determine whether the articles being imported fall under tariff 4901. If the officers deem that the articles do not, import duty must be paid on them.

As for other items being imported to Thailand, used personal belongings can be imported to Thailand without incurring import duty. However, the belongings must be imported to Thailand no more than one month before or six months after the foreigner arrives in the country.

There is no tax on exporting used personal belongings to your home country. ”

--Pakawalee Wanto, Customs hotline officer (Tel: 1164).

ANSWER 2: “To protest against import duty you must file the appropriate protest form at the time when you pay the import duty. If this procedure is not followed, the duty is not refundable, even if it was levied in error. ”

--Teera Paesathitthavorn, Deputy Chief of Customs, Phuket.