Thai Customs Department Implements Amnesty Program

The Thai Customs Department has recently set up an amnesty program referred to as the Voluntary Audit Program (VAP), inviting entities that may have inadvertently underpaid import duties to pay such duties without any additional surcharge or penalty that would normally apply. Entities have from 20 June 2014 until 30 September 2014 to participate in the VAP.

All activities subject to customs duties will generally be able to benefit from the VAP with the exception of:

  • any activities previously disclosed under a previous VAP;
  • smuggling activities or activities conducted in bad faith done in order to avoid customs duties;
  • the import of prohibited or restricted goods that infringe intellectual property rights.

Entities subject to an ongoing post-import audit, investigation or prosecution by relevant government authorities (such as DSI) in respect of customs offences will not be eligible to participate in the VAP. Also, any underpaid VAT or VAT surcharge applicable to underpaid import duties are not waived under the VAP.

A link to the VAP can be found here.