Educational Information Only
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Duty Evasion & Undervaluation in Thailand
Deliberately undervaluing or misclassifying goods to reduce customs duties owed
Customs Act B.E. 2560 (2017) §202-204
Fine of 2-4 times duty shortfall plus potential imprisonment
serious
Definition
Deliberately undervaluing or misclassifying goods to reduce customs duties owed Under Thai law, this offence is classified as a serious offence within the category of customs.
Legal Basis
Customs Act B.E. 2560 (2017) §202-204
Primary legislative provision for duty evasion & undervaluation offences.
Elements of the Offence
For a conviction, the prosecution must prove all of the following elements beyond reasonable doubt:
Deliberately undervaluing goods
Misclassifying tariff codes
Failing to declare dutiable goods
Penalties
Maximum Penalty
Fine of 2-4 times duty shortfall plus potential imprisonment
Actual sentences depend on factors including the severity of the conduct, harm caused, prior convictions, and mitigating circumstances. Courts have discretion to impose lesser sentences within the statutory range.
Possible Defences
The following defences may be available depending on the circumstances:
Good faith valuation error
Reliance on customs broker
Note: The availability of defences depends on specific facts. Professional legal advice is essential.
For Foreigners
Special Considerations for Foreign Nationals
Foreign businesses may face import/export license revocation.
When Legal Representation Matters
If you are accused of duty evasion & undervaluation or facing investigation, immediate legal representation is essential to protect your rights and build an effective defence.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
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