Bringing Personal Vehicles into Thailand

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Bringing Personal Vehicles into Thailand

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• Temporary Import of Personal Vehicles
• Permanent Import of Personal Vehicles

  
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