Educational Information Only
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Customs Act
พระราชบัญญัติศุลกากร · Customs Act · B.E. 2560 (2017)
Overview
The Customs Act B.E. 2560 (2017) replaced the 1926 framework and modernised Thai customs administration. The Royal Thai Customs Department enforces import/export controls, tariff classification, valuation, and offences including smuggling and false declaration. The Act introduced expanded use of electronic customs (e-Customs) and risk-based clearance.
- Promulgating authority
- Parliament
- พระราชบัญญัติ
- Enacted
- B.E. 2560 (2017)
- Official text
- https://www.krisdika.go.th/
Key Sections4
The 4 sections most frequently cited in practice or relevant to foreigners. Click any section for a deep-linkable page suitable for sharing.
Section 16
— Customs valuationValuation follows the WTO Customs Valuation Agreement (transaction-value method primary; deductive, computed, fallback methods).
Section 27
— Free ZoneGoods in customs free zones are not treated as imported until released for home use; deferral of duty.
Section 242
— SmugglingSmuggling carries fines up to four times the duty + value, plus imprisonment.
Section 244
— False declarationFalse or misleading declaration carries fines up to four times the duty + value; criminal liability.
Amendments
Replaced Customs Act B.E. 2469 (1926). Subsequent ministerial regulations address e-Customs, AEO certification, and free-trade-zone procedures.
The summaries on this page are plain-English educational paraphrases — not authoritative translations. For the binding wording you must consult the Royal Gazette publication or the consolidated text at the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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