Thai customs duty on personal items - how to calculate

[TerraplaneGuy]

Hi All,

I cannot find clear answers on the government customs website to the following questions about duty on personal items brought into Thailand. If anyone knows, please advise:

1. We know the duty-free limit is B10,000. Now say for example your items total B15,000. Do you just have to pay duty on the excess B5,000 or on the total B15,000?

2. Does it make a difference to the answer to Question 1 if you have one item worth B15,000 or two items totalling that amount, say one for B10,000 and one B5,000?

3. What is the rate at which duty is charged? In this example, whichever amount you have to pay duty on (B5,000 or B15,000), what % do you have to pay?

I am a Thai resident on a retirement extension, not a tourist and not importing for business, if that makes a difference.

Thanks,

TG

[lovetotravel]

The limit is not 10k. And whatever the limit, it's only been enforced for flagrant violations. Especially relating to booze and cigs.

That announcement a few days ago has been rescinded. No worries.

[alyx]

Well, not quite sure about the "no worries" part ( in a way )

Some years ago, we were travelling back to Thailand after a couple of months in Europe.

We had done some "brand" shopping but at the time none of the customs paid attention to that. The problem occurred when they scanned my personal bag and "discovered" quite a few, rather expensive, items ( 3 gold watches, a couple of branded watches, a few diamond rings, gold and diamond bracelet ): it must have been a "visit" day because ten minutes later we were surrounded with high ranking official.

The custom officer explained the situation ( not understanding that I was carrying for two ): the "then in charge" chief of customs did acknowledge that he considered that they were not intended for resale, but issued me with the friendly warning that I should declare them when entering the country.

I am to leave the country again, this time alone, and will be back in a few months. Common sense would be to leave some, if not all, of my jewellery but if I can't enjoy wearing them, what's the point.

I wonder if I shouldn't approach an official before departure to let him know I'll enter the country with it again

[TerraplaneGuy]

The limit is not 10k. And whatever the limit, it's only been enforced for flagrant violations. Especially relating to booze and cigs.

That announcement a few days ago has been rescinded. No worries.

Thanks but as I understand it the announcement was about stricter enforcement of the existing limit, not a change in the limit. If you want to discuss that announcement and the follow-up, there is a thread in the News forum for it.

The government website has in the past and continues to state that the duty-free limit is B10,000 http://www.customs.go.th/wps/wcm/connect/custen/travellers/arriving+in+thailand/arrivinginthailand

I recognize that they just conduct a random check and many people are not stopped. My questions (see top post) are about how the charge is supposed to be calculated if you are stopped or choose to declare.

Cheers

TG

[lovetotravel]

That announcement was rescinded. Seems it back to business as usual. As long as your items are of a personal nature, and not in violation of the rules (food, drugs, excessive number of items, etc), you shouldn't have a problem.

As mentioned above, alyx was caught with an excessive number of items. That's what they are looking for. This might help, on that webpage you link to above:

http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/sample+of+duty+assessment/sampleofdutyassessment

[TheSiemReaper]

10,000 Baht for all items you take into Thailand would leave Thailand without any visitors. My laptop's worth more than that and I suspect most business traveller's would be in the same boat. Traditionally, anything you bring with you that will leave with you is exempt from these calculations. So laptops, cameras, etc. are all exempt as are your clothes, etc. too.

This leaves, in general, customs examining "boxed product". A brand new laptop still in its packaging might be something you will sell/dispose of in Thailand. Normally, in these instances you make a declaration of what you bring in to the country and as long as you take it with you when you leave - you don't pay tax on it. If you can't produce the boxed products on exit... then you pay tax on them.

[Emster23]

"Normally, in these instances you make a declaration of what you bring in to the country and as long as you take it with you when you leave - you don't pay tax on it. If you can't produce the boxed products on exit... then you pay tax on them."

That is all well and good for tourists, but how about us with retirement visas? When I leave it will probably be in a box or urn.... I usually bring one very good guitar back with me from USA. It is for my use only. Cost typically 20-30k. Guitars here are usually about 50% higher than USA prices and don't often come with lifetime guarantees. I figure if I get another in USA next trip may get a used one just to avoid potential hassle...

[TheSiemReaper]

@Emster - technically, international treaties, are supposed to guarantee our rights to move our personal effects to our countries of residence without any import/export duties. In practice... this depends on how the treaties are enforced locally.

I can't see the Thai's treating a single guitar for personal use as an item that requires duty paying on it. Particularly if it's in a guitar case and not in the original packaging. 10 guitars on the other hand would probably attract duty; as "they're only for me " sounds less believable.

Oh and in regard to the OP's question. If you were to bring 15K Baht of items which require duty paying on them. You would take 10K from the 15K as your exempt allowance and only pay duty on the final 5K of items.

[TerraplaneGuy]

COULD I ASK ALL POSTERS TO PLEASE FOCUS ON THE QUESTIONS IN THE OP. THEY ARE SPECIFIC MATHEMATICAL QUESTIONS ABOUT HOW DUTY IS CALCULATED. THERE IS ANOTHER THREAD IN THE NEWS FORUM FOR COMMENTS ABOUT RECENT ANNOUNCEMENTS AND GENERAL OBSERVATIONS/OPINIONS/ANECDOTES ABOUT THE APPROACH OF THAI CUSTOMS. THAT IS NOT THE PURPOSE OF THIS THREAD. THANK YOU

[TerraplaneGuy]

Oh and in regard to the OP's question. If you were to bring 15K Baht of items which require duty paying on them. You would take 10K from the 15K as your exempt allowance and only pay duty on the final 5K of items.

Thanks - do you have personal experience of that? And if so do you recall the duty rate applied?

[craigt3365]

Lovetotravel gave you a link. Did you see that?

[craigt3365]

@Emster - technically, international treaties, are supposed to guarantee our rights to move our personal effects to our countries of residence without any import/export duties. In practice... this depends on how the treaties are enforced locally.

I can't see the Thai's treating a single guitar for personal use as an item that requires duty paying on it. Particularly if it's in a guitar case and not in the original packaging. 10 guitars on the other hand would probably attract duty; as "they're only for me " sounds less believable.

Oh and in regard to the OP's question. If you were to bring 15K Baht of items which require duty paying on them. You would take 10K from the 15K as your exempt allowance and only pay duty on the final 5K of items.

I came in with a very expensive, new, guitar a few years ago. No problems at all. But I did take out anything that would make it look brand new. Tags, prices, etc.

This was on top of the 9 suitcases filled with stuff. They scanned them, and just let me through. One time, they did ask about a stereo component I brought in. I just said "amplifier". They let me through.

As stated earlier, unless you are bringing in a lot of the same sort of stuff, in new boxes, etc, I don't think you'll have any problems. I've never read about anybody having problems with personal items. I have read about many who've been stung with excess booze and cigs. The fines are huge. One guy got fined for bringing in a whole cooler of frozen salmon.

[TerraplaneGuy]

Lovetotravel gave you a link. Did you see that?

Yes, thanks, I've seen that page on the customs website. But it is for a company importing goods, it is not for an individual resident bringing in personal effects. So it is irrelevant. (In the examples on that page, there is no duty-free exemption involved, the duty is 60% plus a whole series of taxes on top of that with the result that the rate is over 100%.) I cannot find a page that gives a similar breakdown for an individual with personal effects. If anyone knows of one or has personal experience paying such duty, please post!

Cheers,

TG

[alyx]

That announcement was rescinded. Seems it back to business as usual. As long as your items are of a personal nature, and not in violation of the rules (food, drugs, excessive number of items, etc), you shouldn't have a problem.

As mentioned above, alyx was caught with an excessive number of items. That's what they are looking for. This might help, on that webpage you link to above:

http://www.customs.go.th/wps/wcm/connect/custen/traders+and+business/sample+of+duty+assessment/sampleofdutyassessment

Euh...."caught" is the word popping to mind?

Well, I didn't do anything wrong, did I?

My point is that I travel with my personal belonging, and have been doing so for a few decades: these are not gold bullions.

Actually, in the recent past, I reduced what we were taking along but, then again, why should I?

An interesting point is that you can show on exit what you had upon entry: well, I think that the goods would be confiscated, upon arrival, pending decision.

Also, one living here, not referring to PR, doesn't travel out of the country with the same number of items whether one is on a short or a long trip.

I do feel that contacting the customs before departure would be a way to avoid any situation upon return ( the same when exiting an EU country with more than the allowed amount of cash )

Another solution would be to produce the receipts bearing the names of the purchaser as well as the date ( which I personally don't have for all of the items ): if the purchase was made years ago, then it should lead to a reasonable interpretation by the customs officers.

I do apologise as I realise that, although related, this is of no help to the OP

[alyx]

So maybe that could help

For further inquiry and information, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: [email protected]. Additional information may also be obtained from Customs ports of entry/exit. Please consult our telephone directory for a Customs office near you.

http://www.customs.go.th/wps/wcm/connect/custen/individuals/importing+used+or+secondhand+household+effects/importingusedsecondhandhouseholdeffects+

[TheSiemReaper]

Oh and in regard to the OP's question. If you were to bring 15K Baht of items which require duty paying on them. You would take 10K from the 15K as your exempt allowance and only pay duty on the final 5K of items.

Thanks - do you have personal experience of that? And if so do you recall the duty rate applied?

Not in Thailand but I've had to pay duty occasionally in other countries and you always subtract the allowance from the taxable amount. It's straight logic and while Thailand is often not that logical a place - duty laws are modelled on those used internationally (they are all much of a muchness in ASEAN now). I used to develop training courses for customs officers in the region...

[neverdie]

COULD I ASK ALL POSTERS TO PLEASE FOCUS ON THE QUESTIONS IN THE OP. THEY ARE SPECIFIC MATHEMATICAL QUESTIONS ABOUT HOW DUTY IS CALCULATED. THERE IS ANOTHER THREAD IN THE NEWS FORUM FOR COMMENTS ABOUT RECENT ANNOUNCEMENTS AND GENERAL OBSERVATIONS/OPINIONS/ANECDOTES ABOUT THE APPROACH OF THAI CUSTOMS. THAT IS NOT THE PURPOSE OF THIS THREAD. THANK YOU

I could NOT find a Thai site that outlines all the fine detail, because different things are taxed at different rates. I believe once you go over the set limit the entire amount is calculated.

however, I did find this site that does list the rates for various items, you can use their calculator to enter the appropriate item and go from there.

I'm not sure if this helps you.

http://www.dutycalculator.com/hs-lookup/183389/hs-tariff-code-for-camera/

[TerraplaneGuy]

I'm not sure if this helps you.

http://www.dutycalculator.com/hs-lookup/183389/hs-tariff-code-for-camera/

Thanks. Of course with these non-govt sites you never know if they are accurate. However, I see it says duty is 3% but then there is VAT at 7% (charged on the customs value + the 3% duty). And this calculator doesn't state whether the "customs value" is only the excess over the B10,000 duty-free limit or not, although it seems it should be. I would really only trust a govt site on this, or a poster who has gone through it.

TG

[craigt3365]

Great find! I think that lays it out quite well....

[TerraplaneGuy]

For further inquiry and information, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: [email protected]. Additional information may also be obtained from Customs ports of entry/exit. Please consult our telephone directory for a Customs office near you.

http://www.customs.go.th/wps/wcm/connect/custen/individuals/importing+used+or+secondhand+household+effects/importingusedsecondhandhouseholdeffects+

Thanks, that's helpful. I may try to email them. But the link you gave is for "Returning Thai residents who have been abroad for one year or longer, for the purposes other than touring". It's not relevant to the OP, which was intended for residents returning from a trip, not a re-location.

[neverdie]

I'm not sure if this helps you.

http://www.dutycalculator.com/hs-lookup/183389/hs-tariff-code-for-camera/

Thanks. Of course with these non-govt sites you never know if they are accurate. However, I see it says duty is 3% but then there is VAT at 7% (charged on the customs value + the 3% duty). And this calculator doesn't state whether the "customs value" is only the excess over the B10,000 duty-free limit or not, although it seems it should be. I would really only trust a govt site on this, or a poster who has gone through it.

TG

Yes, well I went thru the Thai text of the Customs page for you and didn't find anything (not to say that it's not there) and the. I remembered that a lot of the larger freighting companies have all the information and searched that way.

There's also the chance that odd items might be deemed under one category and not another.

IAnyway, the rates on the various items can all give you a round house idea, if you use the calculator.

ALSO, it's my understanding that once you go over the SET LIMIT, that the tax applies to the entire import.

Anyway, I cannot help you with recent experience on bringing something in, so I will zip it. Best of luck.

[alyx]

For further inquiry and information, you may contact the Customs Call Center at Tel. 1164 or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885, e-mail: [email protected]. Additional information may also be obtained from Customs ports of entry/exit. Please consult our telephone directory for a Customs office near you.

http://www.customs.go.th/wps/wcm/connect/custen/individuals/importing+used+or+secondhand+household+effects/importingusedsecondhandhouseholdeffects+

Thanks, that's helpful. I may try to email them. But the link you gave is for "Returning Thai residents who have been abroad for one year or longer, for the purposes other than touring". It's not relevant to the OP, which was intended for residents returning from a trip, not a re-location.

Yes, and no

There is a listing of all the categories on the left side

Before sending it to you, I had clicked on the "tourist" which sends back to the same contact numbers

[TerraplaneGuy]

I just got off the phone with a customs official (using the 1164 phone number from the website). She said that once your total is over the duty-free B10,000 you have to pay duty on the total, not the excess. That's whether it's a single item worth say B1,100 (in which case you pay duty on the full 1,100) or two items totalling B1,100 (say one for 500, one for 600 in which case again you pay on the total 1,100). In other words, the minute you exceed a total of B10,000 the duty-free allowance disappears completely. This might seem counter-intuitive (and contrary to practice in many other countries) but she stated it several times and went through the examples with me. However it seems there is no clear authority for this, nothing on the website and she couldn't point me to a regulation. I'm going to follow up by email to her and see if I can get some authority for it.

Also, the chargeable amount is more than 1,100 in the above example, because they use a formula: chargeable base = C+I+F. C= cost of item. I= insurance (and if you didn't buy insurance, they deem you to have insurance at a minimum of 1% of cost anyway). F = freight (and if you didn't pay freight because you took it on an airplane, they charge you B590/kg if from "Zone 1" countries such as Canada, different in other zones, and this part of the equation is apparently supported by Notification #9/2553). Add C+I+F and you get your base and then you pay 10% duty on the base, and 7% VAT on the base+duty (bear in mind I used the example of a guitar, some items might have different duty rates). Clearly the point of origin (Zone) is important because for example, if the item is from China and you get a certificate of origin, you pay no duty on a personal item, although I didn't ask about VAT.

Now, of course there's no telling whether the customs people at the airport will apply the same approach on any given occasion, but this is the closest I've got so far to definite answers on how it's supposed to work.

[Mudcrab]

You will be liable for duty on the total import over the set amount. There is no deducting one figure from another. Say you buy x amount of duty free booze and the limit is y. If x is greater than y, you pay duty on x, not on x-y. In my experience this is the standard approach in a few countries.

The same principle applies to other items.

[alyx]

I am glad the number I have provided could be of some interest

I am enquiring with them regarding expensive personal effects and will come back to you eventually

[TerraplaneGuy]

You will be liable for duty on the total import over the set amount. ...

Thanks Mudcrab. I think (from the rest of your post and from what I found out on the phone from Customs) that you mean here "You will be liable for duty on the total import." Period. As long as that total is over the duty free amount. It's an all or nothing game, and the switch is the B10,000 limit. This sentence could sound as if you are only liable for the excess over the 10,000 limit and I don't think that's your intention.

By the way, an easy way to calculate the total owing, assuming a 10% duty rate and 7% VAT, is that the total rate will be 17.7%. (since VAT is on the base + 10% duty = 1.1 x the base, so VAT = 7% x 1.1 = 7.7%). This was confirmed to me on the phone by Customs.

I'm still interested in hearing from anyone who has actually had to pay duty on personal effects (not on a relocation but just returning from a trip) as to the rate they were charged and how it was calculated.

Cheers

TG

[neverdie]

I just got off the phone with a customs official (using the 1164 phone number from the website). She said that once your total is over the duty-free B10,000 you have to pay duty on the total, not the excess. That's whether it's a single item worth say B1,100 (in which case you pay duty on the full 1,100) or two items totalling B1,100 (say one for 500, one for 600 in which case again you pay on the total 1,100). In other words, the minute you exceed a total of B10,000 the duty-free allowance disappears completely.

Told you so.

Anyway, at least you've heard it straight from the horses mouth.

[TerraplaneGuy]

... She said that once your total is over the duty-free B10,000 you have to pay duty on the total, not the excess.....

Told you so.

Anyway, at least you've heard it straight from the horses mouth.

Yep, thanks Neverdie.

[neverdie]

... She said that once your total is over the duty-free B10,000 you have to pay duty on the total, not the excess.....

Told you so.

Anyway, at least you've heard it straight from the horses mouth.

Yep, thanks Neverdie.

I was only stirring about that, been a good thread because it's reminded me of all the pain I went through several times before.

best of luck with it all and make sure you report back at the end. Also, if they trip you up on anything, don't let them raise ur blood pressure, it's not worth it.

Years ago I got hit with their 'overtime fee', 500 baht to getmy stuff cleared when I wanted it, as opposed to when they wanted to clear it, although I appreciate you are carrying this in.

[alyx]

If it is of anyone's interest I have got a reply/solution to my "predicament"

Before leaving Thailand I will have to show my belongings to the customs who will issue a letter of certification to be given back to the officer in charge upon return

Now, that is when we go out and come back ( apparently this needs to be done on each trip , but I guess that, once there is track of it then the next trips should be covered )

I will ask next week directly at the airport what to do in case we bring in a new used item but I guess that can be done at the point of origin ( in the same way as taking money out )