Tax Payment

1. Tax Payment for Travellers Entering Thailand

On arrival in the Kingdom of Thailand, travellers must pass through the customs channel for declaring goods.

1. Green channel (Nothing to Declare) — no goods to declare. If an inspection finds goods exceeding the allowance or goods that should have been declared, the traveller is liable and may face legal action.

2. Red channel (Goods to Declare) — goods must be declared and customs duty paid. Duty can be paid on the spot, or the goods can be left in storage (a storage fee applies) and the duty paid later.

2. Import Duty Payment (Customs Department)

Duty rate refunds — register as a customs formalities agent at the Customs Department website

1. Search customs tariff codes on the Customs Department website.

2. For regulated goods (import-controlled goods).

3. Pay for the permit before import. Tariff codes can be found via the Customs Department website -> e-Services -> e-Licence/e-Certificate > Reference Files -> Permission Goods Excel

4. Use the Tariff e-service: the electronic advance tariff ruling service

3. VAT Payment (Revenue Department)

Value Added Tax (VAT) is levied on the sale of goods or the provision of services at each stage of production and distribution, for both domestically produced and imported goods.

Read more about VAT at www.rd.go.th/307.html

Enquiries: The Revenue Department, 90 Soi Phaholyothin 7, Phaholyothin Road, Phaya Thai, Bangkok 10400. Revenue Department Call Center 1161

4. Withholding Tax Payment (Revenue Department)

Withholding tax is collected in advance: the payer must deduct tax from every payment made to the recipient, following the prescribed rules, methods and conditions, then remit it to the Revenue Department. www.rd.go.th/14929.html

Enquiries: The Revenue Department, 90 Soi Phaholyothin 7, Phaholyothin Road, Phaya Thai, Bangkok 10400. Revenue Department Call Center 1161

5. Excise Tax Payment

Imported goods subject to excise tax

• Oil and oil products
• Beverages
• Electrical appliances
• Lead crystal and other crystal glassware
• Motor vehicles (passenger cars, pick-ups, passenger vehicles seating up to 10)
• Yachts and watercraft used for pleasure
• Perfume, perfume concentrate and aromatic oils
• Carpets and other floor coverings (wool only)
• Motorcycles
• Batteries
• Alcoholic beverages
• Tobacco
• Playing cards

Good to Know

6. Tax Service Websites

6.1 Sign in to Tax Single Sign On

A Ministry of Finance service that lets the public access the tax services of three departments — Revenue, Excise and Customs — with a single password, known as Tax Single Sign On (Tax SSO).

The benefit is not having to remember separate usernames and passwords for the three departments. Identity is confirmed with a One Time Password (OTP) sent by SMS and email, making tax filing and transactions across all three departments faster and easier.