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onsdag 11. desember 2013

Bringing Personal Vehicles into Thailand

http://www.thaicongenvancouver.org/cms/index.php?option=content&task=view&id=140


Bringing Personal Vehicles into Thailand

  
Temporary Import of Personal Vehicles
The temporary import of personal vehicles (e.g. car, motorcycle, yacht, sports boat, or fishing vessel) into Thailand by residents of another country is typically allowed for a maximum of six months, with the vehicle remaining registered in its country of origin. Travelers may bring their personal vehicles into Thailand without payment of taxes and duties provided that their visit to Thailand is short and the vehicle is removed from the country at the conclusion of the visit.
To facilitate the tax and duty free entry of personal vehicles, the travelers are required to place a cash deposit or bank guarantee covering the full amount of liable taxes and duties with Customs. The deposit will be refunded when the vehicle, and all fittings and accessories imported along with the personal vehicle, leaves the country at the end of the trip.
Prior to importing a vehicle, importers are required to closely follow Customs' regulations and conditions on temporary imports of personal vehicles as described below:


Documentation
The documents required for temporary vehicle import include:

  1. A Temporary Import Declaration Form along with 5 duplicates;
  2. A Vehicle Registration Certificate;
  3. An Identification card and passport of the owner of the vehicle;
  4. A Letter of Attorney, in cases where the operator of the vehicle does not own the vehicle;
  5. An application form for the temporary import of the vehicle;
  6. A proforma invoice or invoice;
  7. A Certificate of Legal Entity;
  8. A Re-Export Contract; and
  9. Other relevant documents (if any).
It is also required that all fittings and accessories imported along with the personal vehicle leave the country at the end of the trip along with the vehicle. If this is not done, the importer may be subject to a fine and the vehicle and its contents could be seized.


Import Clearance Procedures
Before the vehicle is released from Customs' control, an importer/agent must submit a Temporary Vehicle Import Declaration Form and all supporting documents, including a cash deposit or bank guarantee covering the full amount of liable taxes and duties, to the Customs office at the port of entry. Please follow the process described below:

  1. The importer/agent submits the Temporary Import Declaration Form and all supporting documents to the Customs office at the port of entry;
  2. Customs verifies the Temporary Import Declaration Form and all supporting documents, assigns the Declaration number, and then arranges a cash deposit or bank guarantee covering the full amount of liable taxes and duties;
  3. The importer/agent places the cash deposit or bank guarantee with the Cashier Division in the Customs Department;
  4. The importer/agent presents the receipt issued by the Cashier Division to Customs for the release of the vehicle; and
  5. Customs inspects the vehicles and personal goods, then returns one copy of the Temporary Import Declaration Form to the importer/agents.
Please note that the importer is required to retain the copy of the Temporary Import Declaration Form and return it to Customs upon leaving the country.


Export Clearance Procedures
The temporarily imported vehicle cannot remain in Thailand longer than the time constraints indicated in the Re-Export Contract. Once this time limit has been exceeded, the vehicle no longer qualifies for temporary entry and must be exported. All fittings and accessories imported with the personal vehicle must also be exported with that same vehicle. Please follow the below procedure:

  1. The exporter/agent submits the copy of the Temporary Import Declaration Form (issued by Customs upon importation) to the Customs office at the port of exportation; and
  2. Customs inspects the vehicle and personal goods, then returns the cash deposit or bank guarantee submitted at the time of importation to the exporter/agent.


Important Notices

  1. Breach of Contract: Customs will confiscate the cash deposit or bank guarantee submitted at the time of importation in cases where the importer does not export the vehicle from Thailand at the conclusion of the visit within the time limits indicated in the Re-export Contract.
  2. Extension of the Temporary Allowance: Customs may extend the time limit to allow a vehicle to remain in Thailand for up to six months of its arrival in Thailand, provided a written request is made in advance. In exceptional circumstances (e.g. mechanical problems, car accident, etc.) the time limit may be extended to more than six months but not exceeding eight months from the date of importation.
  3. Guarantee and Security: The importer is able to place a security deposit using cash or a bank guarantee. However, for temporary imports of motorcycles , the importer is allowed to offer himself as a guarantee if the motorcycle is imported through one of three ports of entry: Bangkok International Airport Customs Bureau, Bangkok Port Customs Bureau or the Bangkok Customs Bureau.

    In an exceptional circumstance, Customs may also allow the importer bringing in the vehicle through other ports of entry to offer himself as a guarantee if he is unable to place the deposit in cash or the bank guarantee.
    The amount of the cash deposit or bank guarantee required by Customs is determined on the basis of all liable taxes and duties to be paid to Customs.
  4. Imposition of Guarantee and Security: The temporarily imported vehicles cannot remain in Thailand longer than the time constraints indicated the Re-Export Contract. Once these time limits have been exceeded, the vehicles no longer qualify for temporary entry and must be exported. When the temporary time limits have been met, or the importer provides a written notice to Customs that he does not wish to export the vehicle, Customs will impose the full amount of liable taxes and duties as indicated in the Re-Export Contract without any reduction.
    In cases where the traveler/tourist temporarily brings motor vehicles or motorcycles into Thailand for a short visit through the above border points and is unable remove them within the time limits indicated in the Re-Export Contract, provided he does not intend to violate the Contract, a 100-Baht fine per day, but not exceeding 1,000 Baht in total, shall be charged from the expiry date of the Contract.
    In cases where the traveler/tourist temporarily brings boats/vessels into Thailand and intends to take them from Thailand at the conclusion of the visit, but is unable to take them within the time limits indicated in the Re-Export Contract, provided he does not intend to violate the Contract, a 500-Baht fine per day, but not exceeding 5,000 Baht in total, shall be charged from the expiry date of the Contract.
  5. The terms “yacht/ sports boat” refers to any boat used solely for pleasure or sports, but excludes those imported for commercial, military, and scientific research purposes. An owner/operator of a yacht/sports boat or fishing vessel from abroad is required to make an arrival and departure report of such boat or vessel to Customs upon entering or leaving the country as the case may be.


Contact
For additional information, please contact:

  • The Formalities Section, Privilege and Investment Promotion Sub-Division
  • The Import Formalities Division, Bangkok Port Customs Bureau
  • The Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok International Airport Customs Bureau, or
  • Any port of entry during office hours.
Or visit the Customs Bureau's website at: www.customs.go.th

Permanent Import of Personal Vehicles
Foreign-made vehicles permanently imported into Thailand are generally subject to taxes and duties. However, used/secondhand vehicles are regarded as restricted goods and, therefore, generally not allowed for importation into Thailand, except for temporary import as mentioned above.
Otherwise, an importer must be granted special clearance to import a used/secondhand vehicle and will need to obtain an "Import Permit" from the Ministry of Commerce. There are a number of scenarios under which an Import Permit may be granted. Each scenario has its own specific requirements. It is important that the importer determine whether he can meet those requirements before considering importing a vehicle. These requirements are outlined below:


Eligibility
Importers meeting the criteria below are eligible to import ONE used/secondhand vehicle for personal use:

  1. Nonresidents
    Nonresidents with non-immigrant visas issued by the Immigration Department and work permits issued by the Ministry of Labor to work in Thailand for at least one year at the time of importation.
  2. Thai Residents: Thai residents are divided into two categories:
    a) Returning Thai residents working/studying/living abroad: The permanent import of personal vehicles under this condition is allowed only when the vehicle is accompanied by the owner on the change of residence and the importer have owned, possessed, and used the imported vehicles together with a valid driving license for at least one and a half year while abroad.
    b) Returning Thai residents marrying foreigners: It is required that the importer have owned, possessed, and used the imported vehicle while staying abroad for at least one and a half years from the date of the transfer of ownership to the date of arriving in Thailand. In addition, a Marriage Certificate and relevant evidence indicating the change of residence to Thailand must also be presented to Customs.


Documentation
The documentation required for permanent import of brand new personal vehicles includes:

  1. An Import Declaration Form
  2. A Bill of Lading or Air Waybill
  3. Sale documents (if any)
  4. A Delivery Order (Customs Form No. 100/1)
  5. A Foreign Transaction Form 2 in cases where the CIF value of the imported vehicles exceeds 500,000 Baht
  6. An insurance premium invoice
  7. Other relevant documents (if any)
Listed below are additional documents required if the permanent import is a used/secondhand personal vehicle:

  1. A House Certificate and Identification Card
  2. A passport in cases of a change of residence
  3. A Vehicle Registration Certificate indicating that the imported vehicle was used abroad
  4. An import permit from the Ministry of Commerce


Import Clearance Procedures
The importer is required to formally clear the vehicles through Customs at the port of entry. To avoid any delays, please have all documents mentioned above and follow the process listed below:

  1. The importer/agent must submit an Import Declaration Form together with all supporting documents to the Customs office at the port of entry
  2. Customs verifies the documents and assesses payable taxes and duties
  3. The importer/agent pays liable taxes and duties at the Customs Department's Cashier Division
  4. The importer/agent presents the receipt issued by the Cashier Division to Customs at the warehouse to take custody of the imported vehicles from Customs


Tax and Duty Assessment
An individual who imports vehicles for personal use, or a commercial importer, may be liable for payment of taxes and duties. The Customs value of the imported vehicles shall be determined on the basis of the CIF value (Cost & Insurance & Freight).
In cases where the imported vehicles the used/secondhand, the amount of taxes and duties collected will be reduced according to the age of the vehicle as outlined in the table below:


Discount Rates for Used/Secondhand Vehicles

1
Registration
Period
Not exceeding
-
2 months
But not exceeding
-
-
2.5 % Discount
2
Registration
Period
Exceeding
-
2 months
But not exceeding
-
4 months
5 % Discount
3
Registration
Period
Exceeding
-
4 months
But not exceeding
-
6 months
7.5 % Discount
4
Registration
Period
Exceeding
-
6 months
But not exceeding
-
8 months
10 % Discount
5
Registration
Period
Exceeding
-
8 months
But not exceeding
-
10 months
12.50 % Discount
6
Registration
Period
Exceeding
-
10 months
But not exceeding
1 year
-
15.00 % Discount
7
Registration
Period
Exceeding
1 year
-
But not exceeding
1 year
2 months
16.67 % Discount
8
Registration
Period
Exceeding
1 year
2 months
But not exceeding
1 year
4 months
18.33 % Discount
9
Registration
Period
Exceeding
1 year
4 months
But not exceeding
1 year
6 months
20.00 % Discount
10
Registration
Period
Exceeding
1 year
6 months
But not exceeding
1 year
8 months
21.67 % Discount
11
Registration
Period
Exceeding
1 year
8 months
But not exceeding
1 year
10 months
23.33 % Discount
12
Registration
Period
Exceeding
1 year
10 months
But not exceeding
2 years
-
25.00 % Discount
13
Registration
Period
Exceeding
2 years
-
But not exceeding
2 years
2 months
26.67 % Discount
14
Registration
Period
Exceeding
2 years
2 months
But not exceeding
2 years
4 months
28.33 % Discount
15
Registration
Period
Exceeding
2 years
4 months
But not exceeding
2 years
6 months
30.00 % Discount
16
Registration
Period
Exceeding
2 years
6 months
But not exceeding
2 years
8 months
31.67 % Discount
17
Registration
Period
Exceeding
2 years
8 months
But not exceeding
2 years
10 months
33.33 % Discount
18
Registration
Period
Exceeding
2 years
10 months
But not exceeding
3 years
-
35.00 % Discount
19
Registration
Period
Exceeding
3 years
-
But not exceeding
3 years
2 months
36.67 % Discount
20
Registration
Period
Exceeding
3 years
2 months
But not exceeding
3 years
4 months
38.33 % Discount
21
Registration
Period
Exceeding
3 years
4 months
But not exceeding
3 years
6 months
40.00 % Discount
22
Registration
Period
Exceeding
3 years
6 months
But not exceeding
3 years
8 months
41.67 % Discount
23
Registration
Period
Exceeding
3 years
8 months
But not exceeding
3 years
10 months
43.33 % Discount
24
Registration
Period
Exceeding
3 years
10 months
But not exceeding
4 years
-
45.00 % Discount
25
Registration
Period
Exceeding
4 years
-
But not exceeding
4 years
2 months
46.67 % Discount
26
Registration
Period
Exceeding
4 years
2 months
But not exceeding
4 years
4 months
48.33 % Discount
27
Registration
Period
Exceeding
4 years
4 months
But not exceeding
4 years
6 months
50.00 % Discount
28
Registration
Period
Exceeding
4 years
6 months
But not exceeding
4 years
8 months
51.67 % Discount
29
Registration
Period
Exceeding
4 years
8 months
But not exceeding
4 years
10 months
53.33 % Discount
30
Registration
Period
Exceeding
4 years
10 months
But not exceeding
5 years
-
55.00 % Discount
31
Registration
Period
Exceeding
5 years
-
But not exceeding
5 years
2 months
55.83 % Discount
32
Registration
Period
Exceeding
5 years
2 months
But not exceeding
5 years
4 months
56.67 % Discount
33
Registration
Period
Exceeding
5 years
4 months
But not exceeding
5 years
6 months
57.50 % Discount
34
Registration
Period
Exceeding
5 years
6 months
But not exceeding
5 years
8 months
58.33 % Discount
35
Registration
Period
Exceeding
5 years
8 months
But not exceeding
5 years
10 months
59.17 % Discount
36
Registration
Period
Exceeding
5 years
10 months
But not exceeding
-
-
60.00 % Discount
37
Registration
Period
Exceeding
6 years
-
But not exceeding
6 years
2 months
60.50 % Discount
38
Registration
Period
Exceeding
6 years
2 months
But not exceeding
6 years
4 months
61.00 % Discount
39
Registration
Period
Exceeding
6 years
4 months
But not exceeding
6 years
6 months
61.50 % Discount
40
Registration
Period
Exceeding
6 years
6 months
But not exceeding
6 years
8 months
62.00 % Discount
41
Registration
Period
Exceeding
6 years
8 months
But not exceeding
6 years
10 months
62.50 % Discount
42
Registration
Period
Exceeding
6 years
10 months
But not exceeding
7 years
-
63.00 % Discount
43
Registration
Period
Exceeding
7 years
-
But not exceeding
7 years
2 months
63.50 % Discount
44
Registration
Period
Exceeding
7 years
2 months
But not exceeding
7 years
4 months
64.00 % Discount
45
Registration
Period
Exceeding
7 years
4 months
But not exceeding
7 years
6 months
64.50 % Discount
46
Registration
Period
Exceeding
7 years
6 months
But not exceeding
7 years
8 months
65.00 % Discount
47
Registration
Period
Exceeding
7 years
8 months
But not exceeding
7 years
10 months
65.50 % Discount
48
Registration
Period
Exceeding
7 years
10 months
But not exceeding
8 years
-
66.00 % Discount
49
Registration
Period
Exceeding
8 years
-
But not exceeding
8 years
2 months
66.33 % Discount
50
Registration
Period
Exceeding
8 years
2 months
But not exceeding
8 years
4 months
66.67 % Discount
51
Registration
Period
Exceeding
8 years
4 months
But not exceeding
8 years
6 months
67.00 % Discount
52
Registration
Period
Exceeding
8 years
6 months
But not exceeding
8 years
8 months
67.33 % Discount
53
Registration
Period
Exceeding
8 years
8 months
But not exceeding
8 years
10 months
67.67 % Discount
54
Registration
Period
Exceeding
8 years
10 months
But not exceeding
9 years
-
68.00 % Discount
55
Registration
Period
Exceeding
9 years
-
But not exceeding
9 years
2 months
68.33 % Discount
56
Registration
Period
Exceeding
9 years
2 months
But not exceeding
9 years
4 months
68.67 % Discount
57
Registration
Period
Exceeding
9 years
4 months
But not exceeding
9 years
6 months
69.00 % Discount
58
Registration
Period
Exceeding
9 years
6 months
But not exceeding
9 years
8 months
69.33 % Discount
59
Registration
Period
Exceeding
9 years
8 months
But not exceeding
9 years
10 months
69.67 % Discount
60
Registration
Period
Exceeding
9 years
10 months
But not exceeding
10 years
-
70.00 % Discount
61
Registration
Period
Exceeding
10 years
-
-
-
-




Table of Tax and Duty Rates

Type of Vehicles
Cylinder Capacity
Duty (%)
Excise Tax (%) (Multiplier)
Interior Tax
VAT
Total (%)
Personal Vehicle
Not exceeding 2400 cc.
80
35(0.5691057)
10
7
213.171
Exceeding 2,400 cc. but not exceeding 3000 cc. and less than 220 horse power
80
42(0.7468124)
10
7
250.82
Not exceeding 3000 cc. or with more than 220 horse power
80
48(1.0169492)
10
7
308.051
Off road 4x4 vehicles
Not exceeding 2400 cc.
80
29(0.4258443)
10
7
182.819
Exceeding 2,400 cc. but not exceeding 3000 cc. and less than 220 power horse
80
29(0.4258443)
10
7
182.819


Example Calculation of Taxes and Duties

The following example shows a breakdown of the liable taxes and duties assessed on vehicles less than 2400 c.c. cylinder capacity with a CIF value of 1,000,000 Baht.

CIF value of the imported vehicle and applicable taxes and duties are as follows:
  • CIF value of the import
= 1,000,000 Baht
  • Import duty
= 80 %
  • Excise tax
= 35 %
  • Interior tax
= 10 % of excise tax
  • VAT
= 7 %

The total import duties and taxes imposed on this import are calculated as follows:

1. Import duty = (CIF value * Rate of import duty)
= (1,000,000 * 0.8)
= 800,000 Baht
2. Excise tax = (CIF value + import duty) * [Rate of excise tax/1-(1.1 * Rate of excise tax)]
= (1,000,000+800,000) * [0.35/1-(1.1*0.35)]
= 1,800,000 * 0.5691057
= 1,024,390.20 Baht
3. Interior tax = Excise tax * Rate of interior tax
= 1,024,390.20 * 0.1
= 102,439.02 Baht
4. Base VAT = (CIF value+ Import duty+ Excise tax + Interior tax)
= (1,000,000 + 800,000 + 1,024,390.20 + 102,439.02)
= 2,926,829.20 Baht
5. VAT = Base VAT * VAT Rate
= 2,926,829.20 *0.07
= 204,878.04 Baht

Total taxes and duties = 1+2+3+5 = 2,131,707.20 Baht


Contact
For additional information, please contact:

  • The Formalities Section, Privilege and Investment Promotion Sub-Division
  • The Import Formalities Division, Bangkok Port Customs Bureau
  • The Privilege and Investment Promotion Sub-Division, Import Formalities Division, Bangkok International Airport Customs Bureau, or
  • Any port of entry during office hours.
Or visit the Customs Bureau's website at:


http://www.customs.go.th/wps/wcm/connect/CustEn/Home/HomeWelCome

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