Under the new Act of 2017, the importers or exporters may claim a duty refund within three years from the date of shipment as opposed to the previous refund period of two years.

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Among the most notable changes introduced in the new act are a reduction in incentives and rewards to whistleblowers, clarification of customs offenses and reduction of statutory penalties, elimination of liability presumptions, and the imposition of deadlines for post-clearance audits and appeals, among others.

In this article, we take a closer look at the key changes introduced in the new Customs Act, 2017.

Songkran is 13 April every year, but the holiday period extends from 14 to 15 April.

In 2018 the Thai cabinet extended the festival nationwide to five days, 12–16 April, to enable citizens to travel home for the holiday.

The new Act changes the time of import for restricted goods to the time when the goods are taken out of customs control.

For other related new year festivals of South and Southeast Asia, see Songkran. For other traditions of celebrating the lunar new year, see Lunar New Year.) is the Thai New Year's national holiday.

Under the previous law, customs offenses – smuggling, evasion and non-compliance in respect of restricted or prohibited goods, and the related criminal penalties were classified together under one section of the Act.

This often failed to account for the considerable differences in the range of wrongdoing by an offender and charged penalties that were significantly out of proportion to the alleged wrongdoing.

The Act necessitates the Board of Appeal, an internal appellate review panel within the customs department, to conclude appeal cases within 180 days from the date of receipt of the appeal and other supporting documents.