ORGANISATION MONDIALE
DU COMMERCEG/VAL/N/1/THA/1
23 juillet 2003
(03-3942)
Comité de l'évaluation en douane Original:  anglais
NOTIFICATION AU TITRE DE L'ARTICLE 22 DE L'ACCORD SUR LA
MISE EN ŒUVRE DE L'ARTICLE VII DE L'ACCORD GÉNÉRAL
SUR LES TARIFS DOUANIERS ET LE COMMERCE DE 1994
THAÏLANDE
La Mission permanente de la Thaïlande a fait parvenir au Secrétariat la communication
ci-après, datée du 17 juillet 2003.
_______________
Conformément à l'article 22:1 de l'Accord sur la mise en œuvre de l'article VII de l'Accord
général sur les tarifs douaniers et le commerce de 1994, la Mission permanente de la Thaïlande a
l'honneur de notifier les règlements nationaux1 suivants:
1. Loi douanière (n° 17) B.E. 2543.2. Règlement n° 132 (B.E. 2543) du Ministère des finances "portant établissement des règles,
procédures et conditions régissant l'application et la détermination de la valeur en douane".
_______________
                                                     
1 En anglais seulement.G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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THE
CUSTOMS ACT (No. 17)
B.E. 2543
BY COMMAND OF THE KING'S MOST
EXCELLENT MAJESTY.
Was promulgated on the 25th
Day of February 2543
His Majesty King Bhumibol  Adulyadej is graciously pleased to proclaim that
Whereas it is expedient to amend the law on customs.This Act contains certain provisions concerning the restriction of personal rights and liberties,
which, under Section 29 together with Section 48 of the Constitution of the Kingdom of Thailand,
may be made by virtue of the provisions of the law.
Be it, therefore, enacted by the King, by and with the advice and consent of the Assembly of
the Parliament as follows:
Section 1. This act shall be called the "Customs Act (No. 17) B.E. 2543".
Section 2. This Act shall enter into force on and fr om the day following the date of its publication in
the Government Gazette.
Section 3. The definitions of "TRUE MARKET VALU E" or "VALUE" in Section 2 of the Customs
Act B.E. 2469 as amended by the Customs Act (No. 9) B.E. 2482 is repealed and replaced as follows:
" "CUSTOMS VALUE" or "VALUE" of any goodsG/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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(1) In case of exportation, shall mean the wholes ale cash price without deduction or abatement
for which goods of the like kind and quality would be sold without loss at the time and place of
exportation; or
(2) In case of importation, shall mean the value of goods for the purposes of levying ad valorem
duties of customs according to any of
(a) the transaction value of imported goods,
(b) the transaction value of identical goods,
(c) the transaction value of similar goods,
(d) the deductive value,
(e) the computed value,
(f) the fall-back value.
The rules, procedures and conditions on the application and the valuation of the customs
value under (a) (b) (c) (d) (e) and (f) shall be in accordance with the Ministerial Regulations."
Section 4. Section 11 of the Customs Act B.E. 2469 as repealed by the Customs Act (No. 9)
B.E. 2482 is added as follows:
"Section 11. There shall be added to the transaction value of the imported goods the cost of
insurance, the cost of transport to the port or place of importation, loading, unloading and
handling charges associated with the transport of the imported goods to the port or place ofimportation.
If there is no cost of insurance, cost of transport to the port or place of importation, loading,
unloading and handling charges associated with the transport of the imported goods to the port or
place of importation, such costs shall be determined as the Director-General may specify."
Section 5. Section 11 bis of the Customs Act B.E. 2469 is added as follows:
"Section 11 bis . If the declared value is clearly low or does not reflect the true value of the
goods and if the customs value is determined under the rules, procedures and conditions in
accordance with the customs value or value in (2 ) (a) (b) (c) (d) and (e) of the definitions of
"customs value" or "value" in Section 2, the price is still clearly low or does not reflect thetrue value of such goods, the DirectorGeneral shall have the power to determine the customs
value."G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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Section 6. Section 12 of the Customs Act B.E.2469 is repealed and replaced as follows:
"Section 12. If there is a disagreement as to the true customs value of any goods, the
Director-General shall have the right to accept payment in kind, or purchase such goods, or
any part or lot of one sort or the whole part or the whole lot, at their declared value increased
by two and a half percent; or if payment in kind or such purchase is not made, the
Director-General and the owner of the goods sh all each have the power to call in an equal
number of arbiters not exceeding two on each side to assist them in settling the dispute."
Section 7. Clause three of Section 112 bis of the Customs Act B.E. 2469 as amended by the
Announcement of the National Executive Council No. 329 dated 13th December B.E. 2515 is
repealed.
Section 8. Section 112 sex, Section 112 septem , Section 112 octo, Section 112 novem, Section
112 decem, Section 112 undecim, Section 112 duodecim, Section 112 tredecim, Section
112 quattuordecim, Section 112 qui ndecim, Section 112 sedecim, Section 112 septendecim, Section
112 octodecim, and Section 112 novemdecim of th e Customs Act B.E. 2469 are added as follows:
"Section 112 sex. The importer or exporter may, in the form laid down by the
Director-General, lodge an appeal to the Board of Appeals, against the assessment of the
competent officials within thirty days after the date of receiving the notice of assessment. In
the case of importation or exportation in a province other than Bangkok and in compliance of
the regulations laid down by the Director-General, the -appeal may be filed through a customsstation or a regional customs house.
Section 112 septem . There shall be a Board of Appeals composed of the Director-General as
Chairman, a representative of the Ministry of Finance, a representative of the Royal Decrees
Commission and not less than five but not more than seven qualified persons appointed by the
Director-General to be members. The Board shall appoint officials from the Customs
Department to serve as Secretary and Assistant Secretary. The Secretary is also a member ofthe Board.
Section 112 octo. The qualified persons appointed by the Director-General shall remain in
office for a term of three years.
After the completion of the term of office, if there is still no new appointment, the member
who has completed his term of offce shall remain in the office until a newly appointed member
assumes the post.G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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A new member shall be appointed within thirty days after the expiration of another member's
term.
A member of the Board having completed his term of office may be reappointed for service
but not more than two consecutive terms.
Section 112 novem. Apart from leaving office upon completion of the term, a qualified
person shall leave office upon:
(1) death,
(2) resignation,
(3) becoming bankrupt,
(4) becoming incompetent or quasi-incompetent,(5) dismissal by the Director-General because of gross negligence inthe performance of
duties or gross misconduct,
(6) having been sentenced by a final judgement to imprisonment, unless it is a sentence
for an offence committed out of carelessness or for a petty offence.
In case where a member of the Board leaves office before the expiration of his term, the
Director-General shall appoint a person to be a member in his stead and shall retain his office only for
the period of time of his predecessor.
Section 112 decem. The quorum of the meeting of the Board of Appeals shall be not less than
one half of the total number of the members.
In case the Chairman is absent from the meeting, the Board may elect one of the members to
preside over the meeting.
Resolutions of the Board shall be based on simple majority. Each member shall have one
vote. If there is a tie, the Chairman at the m eeting shall cast another vote to break the tie.
Section 112 undecim. The member having a vested interest in any issue shall not attend the
meeting or cast vote in that issue.
Section 112 duodecim. For the purpose of ruling of appeals, the Board of Appeals or the
Competent Officer shall have the power to issue a summons requiring the presence of the
appellant or a relevant person to give answers or to deliver books of accounts, documents,
evidence or information in whatever form or any other relevant evidence to the appeal for
examination provided that a period of at least fifteen days from the date of serving the
summons shall be allowed for compliance.
In case of any appellant who, without reasonab le excuse, fails to comply with the summons
issued under paragraph one, or refuses to give answers when questioned, the Board of Appeals may
dismiss the appeal.G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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Section 112 tredecim. The Board of Appeals may appoint a sub-committee to conduct any
assignments and report to the Board of Appeals.
Section 112 decem and Section 112 undecim shall be applicable for the subcommittee
appointed by the Board of Appeals, mutatis mutandis.
Section 112 quattuordecim. The members of the Board of Appeals shall be competent
officials under the Criminal Code.
Section 112 quindecim, The rulings of the Board of Appeals shall be final. And in the event
that the rulings are changed later, these changes in the tulings shall not have retroactive effect,
except where there is a final judgement causing Changes to the rulings, the officials shall be
empowered to take action in accordance with the judgement in respect of the unfavorable partthat has the retroactive effect and apply it to only the person who is the other litigant in the
case.
Section 112 sedecim. In case of additional duty or insufficient guarantee of the amount of
duty, the appeal under Section 112 sex does not defer payment of the amount of duty that theCompetent Officer has assessed except when the DirectorGeneral or the person designated by
him deems fit to allow the delay as requested by the appellant pending the ruling of appeal or
the judgement of the court, in which case he shall make payment within thirty days from the
date of receiving the notice of the ruling of appeal or of the final judgement of the court.
If the ruling of an appeal results in an increa se in the amount of duty, the appellant shall pay
the increased amount within the time specified in the first paragraph.
Section 112 septendecim. The ruling of appeal given by the Board of Appeals shall be in
writing and shall be delivered to the appellant.
Section 112 octodecim. The appellant may appeal the ruling of the Board of Appeals by filing
a law suit witthin thirty days from the date of receiving the ruling of appeal except in the case
that the appeal was dismissed under Section 112 duodecim.
Section 112 novemdecim. Whoever shall fail to  comply with the summons of the Board of
Appeals or the Competent Officer under Section 112 duodecim shall be liable toimprisonment for a period not exceeding six months or a fine of not more than fifty thousand
Baht or both fine and imprisonment.
Section 9. Section 113 bis of the Customs Act B.E. 2469 is added as follows:G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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"Section 113 bis. Any importer, exporter, agent of such person or relevant person as specified
by the Director-General shall have the duty to keep and maintain books of accounts,
documents, evidence and any form of information relevant to the goods that is passing or
passed through the customs at the place of business or at any other place as the
Director-General may require for not more than five years from the date of importation or
exportation.
In case that a person or a juristic person under paragraph one dissolved his business, such
person or juristic person or liquidator of such juristic person shall keep and maintain such books of
accounts, documents, evidence and information under his responsibility on the date of dissolution for
two years thereafter.
The Director-General is empowered to lay down the type of documents that the person under
paragraph one required to keep and maintain, including the rules, procedures and conditions in
keeping and maintaining such books of accounts, documents, evidence and information.
Whoever shall refuse to comply with paragra ph one or paragraph two, or refuse to comply
with the rules, procedures and conditions in para graph three shall be liable to imprisonment for a
period not exceeding six months or a fine of not more than fifty thousand Baht or both fine and
imprisonment."
Section 10. Section 115 bis, Section 115 ter, Section 115 quarter, Section 115 quinque, and
Section 115 sex of the Customs Act B.E. 2469 are added as follows:
"Section115 bis. In case there is reason to suspect that there is a violation or non-compliance
of the provision under this Act or any other relevant Customs laws, the Director-General or
the person designated by him, or the Competent Officer who is designated by the
Director-General or the person designated by him in writing to be the examiner, is
empowered as follows:
(1) to enter in the place of business of the importer, exporter, agent of a vessel, agent of
such person or any other place concerned between sunrise and sunset or during
business hours; for this purpose, the examiner shall have the power to order such
person or any person in such place to do any act necessary for the examination,
(2) to ask for facts and to order such persons to produce any books of accounts,
documents, evidence or information or any other subject relevant to the offence by
such person,
(3) to seize or impound books of accounts, documents, evidence or any form of
information or any other evidence which may prove an offence under this Act or
other relevant Customs laws.G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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Whoever shall obstruct or refuse to comply with the order of the DirectorGeneral or the
person designated by him or the Competent Officer in paragraph one shall be liable to imprisonment
for a period not exceeding one year or a fine of not  more than one hundred thousand Baht, or both fine
and imprisonment.
Section 115 ter. In case there is reason to suspect or a finding that there is a violation or
non-compliance of the provision under this Act or any other relevant Customs laws, and for
the purpose of investigation, the Competent Offcer shall have the power to order anyimporter, exporter, agent of such person or relevant person to the importation or exportation
to give a statement or give facts or produce written explanation or order such person to
deliver books of accounts, documents, evidence or any form of information on any relevant
subject relevant to the offence for examination,  provided that a period of at least seven days
from receiving such order.
Whoever shall violate or refuse to comply with paragraph one shall be liable to an
imprisonment for a period not exceeding one year or a fine of not more than one hundred thousand
Baht, or both fine and imprisonment.
Section115 quarter. In case the offender under this Act is a juristic person, the managing
director, or the managing partner or the person who is responsible for the management of
such juristic person, the offender shall be liable to the punishment prescribed for such offence
unless the offender proves the offence was committed without his knowledge or consent, or
he has acted as may be reasonable to prevent such offence.
Section 115 quinque. The relevant person shall reasonably facilitate the due exercise of
functions of the Director-General or the person designated by him or the Competent Officer
under this Act.
Whoever shall not facilitate the Competent Officer in paragraph one shall be liable to a fine
not exceeding twenty thousand Baht.
Section 115 sex. In due exercising of functions  under this Act, the Director-General or the
person designated by him or the Competent Officer shall produce his identity card to the
person concerned.
The identity card shall be in the form laid dow n by the Director-General as published in the
Government Gazette.
Section 11. Section 10 of the Customs Act (No.9) B.E. 2482 is repealed and replaced as follows:
"Section 10. On the importation or exportation of any goods, whether liable to duty or not, the
importer or exporter shall in his entry state the description, quality, quantity, weight, customs
value and such particulars as may be required by the Director-General, and shall- subscribe in
such entry a declaration of the truth of such statement.G/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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Where the customs value is not ascertainable, the importer or exporter shall state the cost at
which goods of the like kind and quality could be delivered at the place of importation or exportation,
as the case may be, without any deduction or abatement, but exclusive of duty in the case of imports."
Countersigned by
Chuan Leekpai
Prime MinisterG/VAL/N/1/THA/1
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Book 117 Section 17 Gaw Government Gazette 8 March 2543
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Note: The reason for proclaiming the use of this Act is that as Thailand is a member of the World
Trade Organization, it is obligated to enforce the provision in Article VII of the General Agreement
on Tariffs and Trade (GATT) 1994 and such Agreement prescribes the customs value in assessment,
which is different from the Customs Laws which prescribe the market value. Therefore, to be in
accordance with Section 7 of the General Agreement on Tariffs and Trade 1994, the true market value
method for importation is abolished, and the customs value is used instead. It is also expedient to have
a Board of Appeals and the appeal procedure to facilitate the importer or exporter of goods who is not
satisfied with the valuation of the Competent Office r, to.. appeal to the committee instead of to the
Director-General or his proxy. Toe consideration of the appeal will be correct and transparent. It is
also expedient that the relevant parties to importation or exportation keep books of accounts,
documents, relevant evidence on importation and exportation for inspection. If there is a reasonable
belief that there is a violation, or there is an act that is inconsistent with the Customs law, or there is a
finding that there is an offence, the Director-General or the person assigned by him or the CompetentOfficer is empowered to act as he may deem proper. To expedite the investigation of such offence, it
is expedient to include the responsibility of the managing directors, managing partners, managers or
anyone responsible for running such juristic persons. Therefore, the Act is enacted.G/VAL/N/1/THA/1
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Book 117 Section 18 Gaw Government Gazette 10 March 2543
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MINISTERIAL REGULATIONS
No. 132 (B.E. 2543)
ISSUED UNDER AUTHORITY OF THE CUSTOMS ACT B.E. 2469
Specifying rules, procedures and conditions on the application and the valuation of the customs value
---------------------------------------------------
The Minister of Finance, in pursuance of the power conferred upon him by Section 2
Clause 12 (2) of the Customs Act B.E. 2469 as amended by the Customs Act (no. 17) B.E. 2543, and
Section 122 of the Customs Act B.E. 2469 as amended by the Customs Act (No. 10) B.E. 2483,
hereby issues the following Regulations:
Article 1. These Ministerial Regulations shall come into operation from the first day of January
B.E. 2543 except the provision in Article 16(3) and the provision in Chapter 6 shall come into
operation three years after the date these Ministerial Regulations come into operation.
Article 2. For the purposes of these Regulations:
"Goods of the same class or kind" shall mean goods which fall within a group or range of
goods produced by a particular industry or industry sector, and include identical or similar
goods;
" Produced" shall mean grown, manufactured, or mined.
Chapter I
General Provisions
-----------------------------------
Article 3. The methods of determining the customs value for the purposes of levying ad
valorem duties of customs on imported goods shall be set out in the sequential order of application as
follows:G/VAL/N/1/THA/1
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(1) the transaction value of the imported goods,
(2) the transaction value of identical goods,
(3) the transaction value of similar goods,
(4) the deductive value,
(5) the computed value,
(6) the fall-back value.
At the request of the importer and subject to the agreement approval of the Competent
Officer, the order of the application of (4), the deductive value, and (5) the computed value, under
paragraph one shall be reversed.
Article 4. Persons shall be deemed related to and influencing the valuation of the customs value only
if:
(1) they are officers or directors of the other(s)' business;
(2) they are legally recognized partners in business;
(3) they are employers and employees;
(4) any person directly or indirectly owns, cont rols or holds five percent or more of the
outstanding voting stock or shares of the others;
(5) one of them directly or indirectly controls the others;
(6) they are directly or indirectly controlled by a third person;
(7) together they directly or indirectly control a third person; or
(8) they are members of the same family.
Article 5. It is the duty of the importer to satisfy the Competent Officer as to the truth or accuracy of
any statement, document or declaration for customs valuation purpose in accordance with these
Regulations.
Article 6. The notes in Annex 1: Interpretative Notes, of the Agreement on Implementation of
Article VII of the General Agreement on Tariffs and Trade 1994 shall be read and applied, inconjunction with the valuation of the customs value under these Ministerial Regulations.
Article 7. The Director-General is empowered to issue notifications, rules or regulations to ensure that
the enforcement shall be in accordance with these Regulations.G/VAL/N/1/THA/1
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Chapter II
The Transaction Value of the Imported Goods
-----------------------------------
Article 8. The transaction value of the imported goods shall be the price actually paid or payable for
the imported goods when sold for export to the Kingdom.
Article 9. There shall be added to the transaction value of imported goods under Article 8 as follows:(1) royalties and license fees related to the imported goods, either directly or indirectly,
(2) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported 
goods that accrues directly or indirectly to the seller,
(3) the cost of insurance, the cost of transport of the imported goods to the port or place of
importation, loading, unloading and handling charges associated with the transport of the
imported goods to the port or place of importation.
Article10. There shall be added to the price of the imported goods under Article 8 the following, to
the extent that they are incurred by the buyer but are not included in the price actually paid or payablefor the goods:
(1) commissions and brokerage, except buying commissions,
(2) the cost of containers which are treated as being one for customs purposes with the goods in
question,
(3) the cost of packing whether for labor or materials.
Article 11. There shall be added to the price of the imported goods under Article 8, the value
apportioned as appropriate in accordance with the rules, procedures and conditions laid down by the
Director-General, of the following goods and services supplied directly or indirectly by the buyer free
of charge or at reduced cost for use in connectipn with the production and sale for export of the
imported goods, to the extent that such value has not been included in the price actually paid orpayable:
(1) materials, components, parts and similar items incorporated in the imported goods,
(2) tools, dies, moulds and similar items used in the production of the imported goods,
(3) materials consumed in the production of the imported goods,(4) engineering, development, artwork, design work, and plans and sketches undertaken
elsewhere than in Bangkok and necessary for the production of the imported goods.G/VAL/N/1/THA/1
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Article 12. If it is clear that there are costs as follows added in the transaction value of the imported
goods, such costs may be deducted from the transaction value of the imported goods:
(1) charges for construction, erection, assembly, maintenance or technical assistance, undertaken
after importation on imported goods,
(2) the cost of transport after the completion of the importation,
(3) duties and taxes associated with the importation.
Article l3. The cost, proceeds or value under Article 9 and Article 10 or the value of the materials,
components or services under Article 11 to be included in the market value of the imported goods and
the costs under Article 12 to be deducted from the market value of the imported goods shall be based
on objective and quantifiable data.
Article 14. The customs value of the imported goods shall be the transaction value provided that
(1) there are no restrictions as to the description or use of the goods by the buyer other than
restrictions which
(a) are imposed or required by the public authorities;(b) limit the geographical area in which the imported goods may be resold;
(c) do not substantially affect the value of the imported goods;
(2) the sale or price is not subject to some condition or consideration for which a value cannot be
determined;
(3) no part of the proceeds of any subsequent resale, disposal or use of the imported goods by the
buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be
made in accordance with Article 9(2);
(4) the buyer and the seller are not related in accordance with Article 4, or where the buyer and
the seller are related, that the transaction value of the imported goods is acceptable forcustoms purposes under the provisions of Article 15 or Article 16.
Article 15. If the Competent Officer has examined the circumstances surrounding the sale of the
imported goods, the transaction value shall be accepted without demanding for more information from
the importer provided that the relationship did not influence the price.G/VAL/N/1/THA/1
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If the Competent Officer has grounds for consid ering that the relationship influenced the
price, he shall communicate his ground to the importer and the importer shall be given reasonable
opportunity to appeal. The importer shall clarify or provide in evidence to show to the Competent
Officer to demonstrate such doubt.
Article 16. In a sale between related persons under Article 4, the transaction value shall be accepted
by the Competent Officer whenever the importer demonstrates that such value closely approximates
to one of the following:
(1) the transaction value in sales to unrelated buyers of identical or similar goods for export to the
Kingdom,
(2) the deductive value of identical or similar goods as specified in Chapter V,
(3) the computed value of identical or similar goods as specified in Chapter VI.
The value under (1), (2), and (3) shall be th e value at or the approximate time of the
transaction value of the imported goods.
In applying the tests under paragraph one, due account shall be taken of demonstrated
differences in commercial levels, quantity levels, the elements enumerated in Article 9, Article 10 and
Article 11 and costs incurred by the seller in sales in which the seller and the buyer are not related.
Chapter III
The Transaction Value of Identical Goods
-----------------------------------
Article 17. If the customs value of the imported goods cannot be determined under Chapter II, the
customs value shall be the transaction value of identical goods.
Article 18. The transaction value of identical goods to be used in determining the customsvalue shall
be the same in all respects, including physical characteristics, quality and reputation and produced inthe same country of the imported goods: The cost of insurance, the cost of transportation of the
imported goods to the port or place of importation, loading, unloading and handling charges
associated with the transport of the imported goods to the port or place of importation shall be taken
into consideration. .G/VAL/N/1/THA/1
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Article 19. The transaction value of identical goods under Article 18 shall be as follows:
(1) the transaction value of identical goods sold for export to the Kingdom and exported at or the
approximate time as the goods being valued,
(2) the transaction value of imported goods that has already been accepted as the customs value,
(3) the transaction value of identical goods at the same commercial level and in substantially the
same quantity,
(4) not the transaction value which includes the value of engineering, development, artwork,
design work, and plans and sketches undertaken elsewhere than in the Kingdom and
necessary for the production of the imported goods in the Kingdom.
Where no such sale under (3) is found, the transaction value of identical goods sold at
different commercial level and/or in different quantities, and has already been accepted as the customsvalue, adjusted to take account of differences attribut able to commercial level and/or to quantity, shall
be used provided that such adjustments can be made on the basis of demonstrated evidence by the
importer that clearly establishes the reasonableness and accuracy of the adjustments.
Article 20. If more than one transaction value of identical goods is found, the lowest such value shall
be used. Such value shall be from the same producer and the time of exportation, the commercial
level, the quantities, the conditions of payment and delivery, and associated costs shall be close to
those of the imported goods in accordance with the rules laid down by the Director-General.
Chapter IV
The Transaction Value of Similar Goods
-----------------------------------
Article 21. If the customs value of imported goods cannot be determined by the transaction value of
identical goods under Chapter III, th e customs value shall be the transaction value of similar goods.
Article 22. The transaction value of similar goods, although not alike in all respects, shall have like
characteristics, like component materials and produced in the same country, which enable them to
perform the same functions and to be commercially interchangeable. The reputation and the existence
of a trademark are among the factors to be considered in determining whether goods are similar.G/VAL/N/1/THA/1
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Article 23. The rules, procedures and conditions of the transaction value of identical goods under
Article 18, Article 19 and Article 20 shall be applied in determining the transaction value of similar
goods, mutatis mutandis.
Chapter V
The Deductive Value
-----------------------------------
Article 24. If the customs value of the imported goods cannot be determined by using the transaction
value of similar goods under Chapter IV, the customs value shall be the deductive value, except when,
at the request of the importer and subject to the agreement of the Competent Officer, the computed
value shall be used.
Article 25. The deductive value to be used in the determination of the customs value of the imported
goods shall be the unit price at which the imported goods or identical or similar imported goods are so
sold in the Kingdom subject to deductions for the following:
(1) either the commissions usually paid or agreed to be paid or the additions usually made for
profit and general expenses in connection with sales in the Kingdom of imported goods of the
same class or kind,
(2) the usual costs of transport and insurance an d associated costs incurred within the Kingdom,
(3) the customs duties and other national taxes payable in the Kingdom by reason of the
importation or sale of such goods.
If there is no unit price of the imported goods under paragraph one, the unit price at which the
imported of identical goods or similar goods in the Kingdom subject to the deductions of (1), (2) and
(3) shall be used as the case may be, respectively.
The unit price of the imported goods under paragraph one or the identical or similar gpods
under paragraph two shall be based on the unit price at which the imported goods are sold in thegreatest aggregate quantity at or about the same time of the importation. If there is no such price at
such time, the price at which the imported identical or similar goods, at the earliest date after the
importation of the goods being valued but before the expiration of 90 days after such importation,
shall be used.G/VAL/N/1/THA/1
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Article 26. In applying the deductive value under Article 25, the buyer and the seller shall not be
related as specified in Article 4, and shall not be the supplier of materials, equipment or services as
specified in Article 11 for the seller for exportation in the Kingdom.
Article 27. If there is no sale of the imported goods, or identical goods or similar goods under
Article 25, at the request of the importer or as th e Competent Officer deems proper, the unit price of
the imported goods which are additionally processed shall be used. The additional process cost and
the cost and charges under Article 25 paragraph one shall be deducted from the transaction value ofsuch imported goods.
The unit price under paragraph one shall be the price sold at the highest quantity and the
buyer and the seller are not related.
Chapter VI
The Computed Value
-----------------------------------
Article 28. If the customs value of the imported goods cannot be determined by using the deductive
value under Chapter V or at the request of the impor ter that the computed value be used before the
deductive value and subject to the agreement of the Competent Officer, the computed value shall be
used.
Article 29. The computed value shall consist of the sum of(1) the cost or value of materials and fabricati on or other processing employed in producing the
imported goods,
(2) an amount for profit and general expenses equal to that usually reflected in sales of goods of
the same class or kind as the goods being valued which are made by producers in the country
of exportation for export to the Kingdom,
(3) the cost of containers which are treated as being with the imported goods,(4) the cost of packing whether for labor or materials of the imported goods,
(5) the cost of materials and components specified in Article 11 (1), (2), and (3),G/VAL/N/1/THA/1
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(6) the cost of insurance, cost of transport of the imported goods to the port or place of
importation, loading, unloading and handling charges associated with the transport of the
imported goods to the port or place of importation,
(7) engineering; development, artwork, design work, and plans and sketches undertaken in the
Kingdom and necessary for the production of the imported goods and charged from the
producers (if any).
Chapter VII
The Fall-back value
-----------------------------------
Article 30. If the customs value of the imported goods cannot be determined by using the value under
Chapter 11 to Chapter VI, the custom s value shall be the fallback value.
Article 31. In determining the fall-back value, the rules, procedures and conditions of the use and
determining the transaction value under Chapter 11 to Chapter VI shall be used sequentially but with
a reasonable flexibility in the applications of such methods in accordance with the rules, procedures
and conditions laid down by the Director-General.
The fall-back value under paragraph one shall not be determined on the basis of:
(1) the selling price of goods produced in the Kingdom,
(2) a system which provides for the acceptance for customs purposes of the higher of two
alternative values,
(3) the price of goods on the domestic market of the country of exportation,
(4) the cost of production other than computed values which has been determined for identical
goods or similar goods in accordance with Article 29,
(5) the price of the goods for export to a country other than the Kingdom,
(6) minimum customs value, or
(7) arbitrary or fictitious values.
Given on the 9th day of March B.E. 2543
Pichase Panvichatkul
Deputy Minister acting Minister of FinanceG/VAL/N/1/THA/1
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Note: The reason for proclaiming the use of these Ministerial Regulations is that the provision in
Section 2 paragraph twelve (2) of the Customs Act B.E. 2469 as amended by the Customs Act
(no. 17) B.E. 2543 specifies that the rules, procedures and conditions for the use and the determining
of the customs value for the purposes of levying ad valorem duties on the imported goods shall be
made through the Ministerial Regulations. These Ministerial Regulations are therefore issued.
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