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  • Tariff and non-tariff requirements in the domestic market

    Chapter 6 - Market profiles - Thailand 

     
     

    Taxation

    Thailand applies an MFN rate of 0% for all WTO Members on cotton (HS 5201). Imported cotton has been duty-free since 2003. The Thai textile industry and fibre producers agreed to make cotton duty-free, as the Thai textile industry promised to buy all domestic cotton produced.


     6.7.2-en
     

     

    Cotton import requirements

    Pre-import procedures. All importers to Thailand must be registered with the registration division of the Bureau of Import–Export Certification (Department of Foreign Trade) and receive an importer’s card.

    Documents needed for customs clearance.* The first stage in the import clearance procedure is to submit an import declaration (Customs Form 99 or 99/1) manually or through the EDI system.

    The supporting documents required are:

    • Two copies of invoice;
    • Packing list (if any);
    • An insurance premium invoice or other documents indicating the insurance premium;
    • Release order (Customs Form 100/1 or 469);
    • Bill of lading or air waybill;
    • Customs value declaration form (Customs Form 170);
    • Foreign Transaction Form 2 (F.T. 2) if the CIF value of the invoice exceeds 500,000 baht;
    • Phytosanitary certificate;
    • Certificate of origin;
    • Other documents as required by Customs, e.g. documents detailing product mixtures, characteristics, guidelines on application of goods, catalogue, etc.

    To import raw cotton into Thailand, a phytosanitary certificate is mandatory. The certificate must be issued by the proper government agency of the exporting country and should declare that the consignment is free from the following plant pests: Heliothis virescens, H. zea, Ascochyta gossypii, Verticinia stakmanii, Puccinia stakmanii, Phymatotrichum omnivorum.**

    It is important to take into account that the Thai Government bans the commercialization of all transgenic plants and their products, including cotton.

    Actual import procedure***

    File an import declaration. The first stage of import clearance procedure is to submit an import declaration (Customs Form 99 or 99/1) manually or through the EDI system.

    Prepare supporting documents. The second stage is to prepare supporting documents.

    Check the declaration and supporting documents. The third stage is to submit the import declaration and all supporting documents for examination by Customs at the port of entry (in case of EDI Red Line or manual system). The Customs officials will check whether the declaration is properly made out, and the supporting documents required are attached. In addition, Customs tariff, tax and duty calculation and valuation of goods are done at this stage.

    Collect import duties and taxes. The fourth stage is payment of the applicable taxes and/or depositing a guarantee. There are currently four ways to pay import duties and taxes:

    • Payment at the Customs Department. Importers make payment at the cashier division at the port of entry. Customs then issues a payment receipt to be used for cargo inspection and release at relevant warehouses.
    • Electronic funds transfer via BAHTNET. Importers have been allowed to instruct their commercial banks to transfer payment, through the BAHTNET system, to the Customs Department since 1 January 1998.
    • Electronic payment at Krung Thai Bank (teller payment system).****
    • Electronic funds transfer via electronic data interchange (EDI). Under this automated system, electronic payment is made between tax/duty payers (importers and exporters), broker banks (the banks where importers and exporters have accounts), Customs banks, and the Customs Department.

    Inspect and release cargo. The last stage is to inspect and finally release cargo from Customs custody. Importers submit the verified declaration together with the payment receipt at the appropriate warehouses. Customs inspectors then inspect the imported cargo against the declaration made. If the cargo inspected corresponds to the declaration made, the customs inspectors will record the inspection result in the computer system and release the cargo to importers. The process of cargo inspection under the manual entry system is different from that under the EDI system. In manual cargo clearance, shipments are inspected on a random basis as specified by the Customs Department. The EDI system, however, requires that the cargo under profile be examined as deemed appropriate regardless of the random rate specified by the Customs Department for manual entries (Customs Notification No. 47/2543).

    *Customs Department Notification No. 58/2546: ‘Supporting Documents to an Import Declaration Form’.
    **Department of Agriculture: ‘Conditions of importation of cotton seed to the Kingdom’.
    ***Customs Department.
    ****The Customs Department and Krung Thai Bank have been interfaced since 1 September 2000. 

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