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HOLIDAY FOR BANGKOK ( DEC 2011 )

TO: ALL STATION
FM: NOB BKK NICK D. FAN

KINDLY NOTE THAT THERE WILL BE NO CUSTOMS CLEARANCE & DELIVERIES ON THE 05, 12, 31 DEC 2011.
ON ACCOUNT OF THE PUBLIC HOLIDAY IN THAILAND.

ALSO, NOTE MOST OF THE COMPANIES & COMMERCIAL ORGANISATIONS ARE CLOSED IN THIS PERIOD.

SO, PLEASE INFORM US THAT HAVE THE SHIPMENT SEND TO BANGKOK OR NOT IN THIS PERIOD. IF HAVE
THE SHIPMENT SEND TO BANGKOK , PLEASE INFORM US AS SOON AS POSSIBLE.

THANK YOU FOR THE CO-OPERATION.

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EDI Standard For Courier Shpt
PLEASE BE INFORMED THAT BANGKOK NEW REGULATIONS FOR EDI WAS STARTED SINCE 1th JUL 2004, ...

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BKK I/B & O/B REGULATIONS
PLEASE BE INFORMED THAT BANGKOK NEW REGULATIONS FOR EDI WAS STARTED SINCE 1th JUL 2004, ...

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Company Limited
Suggestions for Legal Practices
Company Limited

1. The business name sign, the stamp and the document of the company limited must have the word "Company Limited" following the business name.

2. Share payment must be agreed with the capital lists in the registration form and must be fully paid as in the registration.

3. The company has to give its share certificate to the shareholders in which the messages are written as stipulated by the law.

4. The company has to have a registration book of shareholder kept at its registered head office as lists of shareholder in the registration book as stipulated by the law.

5. A meeting of shareholder must be held within 6 months from the registration date and at least once within 12 months.

6. A minutes must be rightly prepared with all opinions of shareholders and of all committee and must be kept at the registered office

7. Make a copy of shareholder list at the shareholder's meeting( the day when the balance sheet is approved) and lodge it to the registrar within 14 days from the meeting date.

8. The company has to arrange an account of which the details, regulation and methods are stipulated as follows:

(1) Account Arrangement. The company must have legal qualified accountant and has to arrange the account and gather all documents used for the accounting as an evidence for accounting or to submit them to the accountant. In addition, it has to supervise the accountant to prepare real and legal account so that the account can show the operation outcomes, financial situation and the change of financial situation relating to the real situation and to the accounting standard

(2) An account has to be arranged from the first day the juristic person is registered. The type of the prepared account, messages and items in the account, the period used for entering the account and document used for entering as stipulated.

(3) The first time of the account closing is within 12 months from the first date of the account in other words, the first date of a registration as a juristic person and next account closing is executed yearly from the previous close. In case of identifying the closing date in the memorandum, the company has to close the account as stipulated in the memorandum

(4) Prepare the income statement by entering summarized lists as identified in form II which is attached in the declare of the Department of Business Development. The identification of summarized list must be in the financial statement.

(5) Submit the financial statement within one month from the date it is approved by the general meeting of shareholder.
To submit the financial statement, the company has to follow these regulations:

(5.1) In case that the head office is located in Bangkok, the financial statement has to be submit at Business Information Service Office, Department of Business Development.

(5.2) In case that the head office is located in other provinces, the financial statement has to submit to Business Development Office in the provinces or to pass it to the Business Information Service Office, Department of Business Development.

(6) Keep account and other relating documents at the office or the place of usual manufacturing or the place used to keep goods or at the usual office at least 5 years from the closing date. In necessary case the Director-General, as approved by authorized Minister, can order the company to keep the account and the relating documents at minimum of 5 years but not exceeding to 7 years

9. Any operation involving with the account and the relating documents must be permitted by the accounting chief inspector and local inspecting officials as stipulated by law as follows:

(1) For the request to change a year-cycle of account, the company must submit Form Sor Bor Chor 4 together with other documents specified in the mentioned form. After the request is permitted, the company can change its year-cycle of account.

(2) For the request to keep the account and relating documents at other places, the company has to submit Form Sor Bor Chor 1 together with other documents specified in the mentioned form. During the request, the one who keeps the account can keep them at the requested place temporarily. If any message or mentioned lists are changed, the change must be informed within 15 day of the changing date.

(3) The notification of the account or the loss or damage of account or its relating documents must be submitted with Form Sor Bor Chor 2 with other documents specified in the mentioned form within 15 days from the date when the loss or the damage is known.

10. The changes that a company has to additionally register to the registrar are as:

(1) the merging/ turning into a public company

(2) the change in the articles of the company

(3) the change of the company stamp

(4) the change of the committee

(5) the change in the names and numbers of authorized committee who
sign their names on behalf of the company and the change of
committee's authority

(6) the change of the head office and/or branch office(s)

(7) the change of another information that should declare to public.

11. The dissolving of a company limited has to be registered to the registrar by following the procedure, regulations and methods as legally stipulated until all accounts are rectified, the company has to register the rectification of all account to the registrar. This is considered that the company limited has completely terminated by the law.

Duties of Company Limited

1. The company has to prepare its financial statement at least once in every 12 months and has at least one auditor. The company, then, presents it to the general meeting of the shareholder for the approval of the balance sheet within 4 months from the date the account is closed. After that, lodge the financial statement to the Business Information Service Office, the Department of Commercial Registration or to the provincial registration office, up to cases, within one month from the date the financial statement is approved. Although the company has not carried on its business yet or temporarily ceases its business, it still has to submit the financial statement; otherwise, it will be liable to a fine at maximum of 50,000 baht.

In case that the company does not submit the financial statement as stipulated by the law, besides being considered illegal, the manager or the authorized committee who exercise the right on behalf of the company is also personally liable to a fine like the company.

2. The company has to prepare and lodge the copy of the list of shareholders who still hold the shares at the annual general meeting. The company also has to lodge the copy of the list of shareholders who are released from the previous general meeting. These two kinds of copies must be submitted to the Department of Commercial Registration, up to cases, within 14 days from the meeting; otherwise, it will be liable to a fine at maximum of 10,000 baht.

3. The company has to hold a general meeting within 6 months from the date it is registered as a juristic person and hold this meeting as least once in every 12 month; otherwise, it will be liable to a fine at maximum of 20,000 baht.

4. The company has to give its share certificates to the shareholder; otherwise, it will be liable to a fine at maximum of 10,000 baht.

5. The company has to arrange shareholder registration book; otherwise, it will be liable to a fine at maximum of 20,000 baht.

6. Any company that moves its head office has to request for the registration to the partnership/company registrar; otherwise, it will be liable to a fine at maximum of 20,000 baht

7. In case that there is any change in the registered items, the company has to register the new information to the registrar at the partnership/company registration office where the head office is situated.

Customs Smart Cards

Customs Smart Cards are a credit-card-sized plastic card embedded with an integrated circuit chip. They are designed to prove an identity of Customs’ clients e.g. importers, exporters, owners of companies, etc. in processing Customs formalities.

Types of Customs Smart Cards and Application Processes

1. Gold-Class Owner or Manager Card (Gold)

The Gold-Class Owner or Manager Card (Gold) is a card issued by Customs to entrepreneurs who are owners or managers of import/export companies under the Customs Gold Card Scheme.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Kor ) and the following supporting documents, both the original and the copy, to Customs:

(1) A Shareholder Certificate issued not exceeding 6 months;

(2) A Tax ID Card of the company or VAT Registration (Form Por Por 20) or VAT Registration Amendment Notice issued by the Revenue Department (Form Por Por 09);

(3) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(4) A Certificate of the Company Seal (Form Bor Ore Jor 3) or Partnership Seal (Form Hor Sor 2) in case where the company/partnership stipulates that authorized signature(s) must be affixed by the company/partnership seal;

(5) A power of attorney as attached to the Form Kor Sor Kor 1 Kor and the copy of the donor’s/granter’s ID card or passport (for a non Thai resident) in case where two or more members of the Board of Directors are authorized to jointly signed the documents;

(6) An ID Card or Alien Registration or passport (for a non Thai resident) or other government issued ID cards;

(7) A House Registration or Work Permit (for a non Thai resident) bearing the same office name and address as that of the company to which the card will be issued;

(8) A Tax ID Card of the card holder (if any); and

(9) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2. Owner or Manager Card (Yellow)

The Owner or Manager Card (Yellow) is a card issued by Customs to entrepreneurs who are owners or managers of import/export companies.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Kho) and the following supporting documents, both the original and the copy, to Customs:

2.1 Juristic Persons e.g. a company, limited partnership, ordinary partnership, etc.

(1) A Shareholder Certificate issued not exceeding 6 months;

(2) A Tax ID Card of the juristic persons or VAT Registration (Form Por Por 20) or VAT Registration Amendment Notice issued by the Revenue Department (Form Por Por 09);

(3) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(4) A Certificate of the Company Seal (Form Bor Ore Jor 3) or Partnership Seal (Form Hor Sor 2) in case where the company/partnership stipulates that authorized signature(s) must be affixed by the company/partnership seal;

(5) A power of attorney as attached to the Form Kor Sor Kor 1 Kho and the copy of the donor’s/granter’s ID card or passport (for a non Thai resident) in case where two or more members of the Board of Directors are authorized to jointly signed the documents;

(6) An ID Card or Alien Registration or passport (for a non Thai resident) or other government issued ID cards;

(7) A House Registration or Work Permit (for a non Thai resident) bearing the same office name and address as that of the company to which the card will be issued;

(8) A Tax ID Card of the card holder (if any); and

(9) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2.2 Shops, Ordinary Groups, or Registered Partnerships

(1) A Commercial Registration;

(2) A Tax ID Card of the shops/ordinary groups/registered partnerships or VAT Registration (Form Por Por 20) issued by the Revenue Department;

(3) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(4) An ID Card;

(5) A House Registration;

(6) A Tax ID Card of the card holder (if any); and

(7) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2.3 Representative Offices

(1) A Certificate of Alien Business Registration issued by the Ministry of Commerce under the Alien Business Act B.E. 2542;

(2) A power of attorney certified by an accredited notary public in case where the business administrator’s name is not assigned;

(3) If a document is in other languages than Thai, a Thai translation certified by an accredited translation institution must be attached;

(4) A Tax ID Card issued in the name of the representative office;

(5) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(6) An ID Card or passport (for a non Thai resident) or passport certifying letter endorsed by an accredited notary public and issued not exceeding 6 months;

(7) A House Registration or Work Permit (for a non Thai resident) bearing the same office name and address as that of the company to which the card will be issued;

(8) A Tax ID Card of the card holder (if any); and

(9) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2.4 Cooperatives, Foundations, Schools

(1) A registration of establishment, e.g., a Cooperative Registration, Foundation Registration, School Registration, etc.;

(2) A Letter of Donee’s/Grantee’s Appointment;

(3) A List of Committee (if any);

(4) A Tax ID Card issued in the name of the cooperatives/ foundations/schools;

(5) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(6) An ID Card or passport (for a non Thai resident);

(7) A House Registration or Work Permit (for a non Thai resident) bearing the same office name and address as that of the company to which the card will be issued;

(8) A Tax ID Card of the card holder (if any); and

(9) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2.5 Joint Ventures

(1) A Joint Venture Contract and Thai translation certified by an accredited translation institution in case where the document is in other languages than Thai;

(2) A power of attorney in case where the business administrator’s name is not assigned;

(3) A donor’s/grantor’s ID Card or passport (for a non Thai resident) or passport certifying letter endorsed by an accredited notary public and issued not exceeding 6 months;

(4) A Shareholder Certificate of each partner entering the joint venture, or Alien Business Registration issued by the Ministry of Commerce in case the applicants are representative offices, or Foreign Juristic Person Registration certified by an accredited notary public and issued not exceeding 6 months;

(5) A Certificate of the Company Seal (Form Bor Ore Jor 3) of each partner entering the joint venture;

(6) A Tax ID Card issued in the name of the joint venture;

(7) A bank certifying letter or bank statement issued not exceeding 6 months or recent saving account book issued in the name of the company;

(8) An ID Card or passport (for a non Thai resident);

(9) A House Registration or Work Permit (for a non Thai resident) bearing the same office name and address as that of the company to which the card will be issued;

(10) A Tax ID Card of the card holder (if any); and

(11) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant delegates to another person the authority to apply for the card on his/her behalf or wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

2.6 Natural or Juristic Persons under Business Reorganization by the Court’s Order

(1) Natural or juristic persons under business reorganization or implementation of a business reorganization plan by the Court’s order are exempted from the application for the Owner or Manager Card. A written request for exemptions must be submitted to a relevant Customs formalities unit. In addition, the copy of the Court’s order for business reorganization or implementation of the reorganization plan signed by the authorized person under the company seal must also be attached.

(2) Natural or juristic persons responsible for business reorganization by the Court’s order may apply for the Owner or Manager Card. Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Kho), documentary evidence of the natural or juristic persons under business reorganization by the Court’s order; plan administrators; and the copy of the Court’s order. The issued Owner or Manager Card will specify the authorized company and its validity will not exceed the period ordered by the Court.

3. Attorney-In-Fact Card (Green)

The Attorney-In-Fact Card is a card issued by Customs to those authorized by the owners or managers of companies to carry out Customs-related business on their behalf.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Khor) and the following supporting documents, both the original and the copy, to Customs:

(1) The donor’s/grantor’s Gold-Class Owner or Manager Card, or Owner or Manager Card;

(2) A Tax ID Card of the card holder (if any);

(3) An ID Card or Alien Registration or passport (for a non Thai resident) or other government issued ID cards;

(4) A House Registration or Work Permit (for non Thai residents);

(5) A power of attorney from the owners or managers as the attached Form Kor Sor Kor 2;

(6) In case where the donee/grantee of the power of attorney is delegated to receive a cheque refunding guarantee, taxes and duties, or other payments, the donor’s/grantor’s account number and bank name must be indicated in the power of attorney provided in (5); and

(7) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

4. Licensed Customs Broker Card (Silver)

The Licensed Customs Broker Card is a card issued by Customs to entrepreneurs under the Licensed Customs Broker Scheme.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Ngor) and the following supporting documents, both the original and the copy, to Customs:

5. Customs Clearance Card (Pink)

The Customs Clearance Card is a card issued by Customs to qualified applicants as specified by Customs for processing Customs formalities.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Jor) and the following supporting documents, both the original and the copy, to Customs:

(1) An ID Card or other government issued ID cards;

(2) A Tax ID Card (if any);

(3) A House Registration;

(4) Any of the Customs broker certificate as listed below:

(4.1) The Customs Broker Certificate issued by the Customs Institute, the Human Resources Management Bureau, the Customs Department; or

(4.2) The Customs Broker Certificate or an equivalent from the Shipping Association of Thailand; or

(4.3) The Customs Broker Certificate or an equivalent from Customs certified institutes.
It is also required that the holders of the Customs Broker Certificate in (4.1)-(4.3) pass the Customs Standard Examination. However, exemption is granted to (a) those whose names and certificates have been submitted to Customs by the Shipping Association of Thailand or Customs certified institutes before 17 October B.E. 2540 (1997); or (b) those attending the Customs broker course organized by the Customs Institute and whose names have been submitted to the Import and Export Registration Sub-Division before 1 October B.E. 2545 (2002).

(5) No certificate indicated in (4) is required for the applicant holding all types of the Customs Smart Cards or those having passed the examination in their previous application for the Customs Clearance Card (in specific circumstance) under the Customs Notification No. 81/2546; and

(6) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

6. Customs Formality Specialist Card (Light Blue)

The Customs Formality Specialist Card is a card issued by Customs to a Customs formalities specialist passing the Customs formality specialist examination. This card could also be used instead of the Customs Clearance Card.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Choor) and the following supporting documents, both the original and the copy, to Customs:

(1) An ID Card or other government issued ID cards;

(2) A Tax ID Card (if any);

(3) A House Registration;

(4) The Certificate of a Customs formality specialist;

(5) The Licensed Customs Broker Card of the company by which the applicant is employed or a shareholder certificate issued by the Registration Office by which the applicant is employed; and

(6) One 1 inch-sized photograph taken not exceeding 6 months in case where the intending applicant wishes to use a photograph instead of being photographed at the Import and Export Registration Sub-Division.

7. Customs Clearance Assistant Card (Orange)

The Customs Clearance Assistant Card is a card issued by Customs to those assisting the holder of the Gold-Class Owner or Manager Card, Owner or Manager Card, Attorney-in-Fact Card, Licensed Customs Broker Card, Customs Clearance Card, or Customs Formality Specialist Card to process other Customs formalities than preparing goods declaration e.g. payment of tax and duty, clearance of goods, etc.

Intending applicants are required to submit an application form (Form Kor Sor Kor 1 Chor) and the following supporting documents, both the original and the copy, to Customs:

(1) An ID Card or other government issued ID cards;

(2) A Tax ID Card (if any);

(3) A House Registration;

(4) A certifying letter of employment from the holder of the Gold-Class Owner or Manager Card, Owner or Manager Card, Attorney-in-Fact Card, Licensed Customs Broker Card, Customs Clearance Card, or Customs Formality Specialist Card; and

(5) The Gold-Class Owner or Manager Card, Owner or Manager Card, Attorney-in-Fact Card, Licensed Customs Broker Card, Customs Clearance Card, or Customs Formality Specialist Card.

Where to Apply

Intending applicants for the Customs Smart Cards must complete an application form and submit it together with supporting documents to the Interlink Communication (Thailand) Ltd. at the Import and Export Registration Sub-Division, P Floor, 120th Year Customs Building. For an application by mail, an application form together with supporting documents must be submitted through the Regional Customs Offices or Customs Houses.

Collection of the Fee

The 180.00 Baht fee, excluding VAT, is payable at the time intending applicants apply for the Customs Smart Cards.

Signature and/or Company Seal

1. In case where intending applicants submit an application by himself/herself, the applicants are required to sign their name under the company seal (if any) in presence of the officer of the Interlink Communication (Thailand) Ltd. The signature and/or company seal then will be scanned onto the card.

2. In case where the intending applicant of the Gold-Class Owner or Manager Card, Owner or Manager Card, or Licensed Customs Broker Card delegates to another person the authority to apply for the card, such applicant is required to provide a power of attorney and sign the name under the company seal (if any) in presence of two witnesses using the Customs prescribed form. The certified copies of the witnesses’ ID cards must also be attached.

Application for the Customs Smart Cards at the Customs Regional Offices or Customs Houses

In case where intending applicants wish to apply for the Customs Smart Cards at the Regional Customs Offices or Customs Houses, they are also allowed to do so by submitting an application form together with supporting documents to the Regional Customs Offices or Customs Houses. The application must be accompanied by the 180.00 Baht fee plus the 50.00 Baht mailing service fee, excluding VAT.

Request for Additional Customs Smart Cards

The holder of the Gold-Class Owner or Manager Card, Owner or Manager Card, Attorney-In-Fact Card, or Licensed Customs Broker Card may apply for additional Customs Smart Cards, following the regular application processes and collection of the fee.

Validity of the Customs Smart Cards

All types of the Customs Smart Cards are valid for 3 years from the issuing date. However, the validity of the Attorney-In-Fact Card will not exceed the expiry date of the Gold-Class Owner or Manager Card, or Owner or Manager Card.

Issuing new Customs Smart Cards or Changing Information

If there is a change in the information written on the front/back of the Customs Smart Cards e.g. a given name and surname of the card holder, company name, bank name, account number, etc., a written request for issuance of a new Customs Smart Card is required. The written request must be accompanied by documentary evidence of changes and the former Customs Smart Card must also be returned to Customs.

If there is a change in the information recorded in the embedded microchip e.g. an office address, telephone number, fax number, signature, company seal, etc., the card holder is required to submit a written request for amendment of information in the embedded microchip together with all supporting documents to the Import and Export Registration Sub-Division. After verifying the request and all supporting documents, the Interlink Communication (Thailand) Ltd. then will amend the information recorded in the embedded microchip without canceling the former Customs Smart Cards.

Cancellation of the Customs Smart Cards

The card holder may wish to cancel the Customs Smart Card. In this regard, it is required that a written request be submitted and the card returned to Customs. In case of loss or theft, the Police Report is also required.

The cancellation of the Owner or Manager Card as a consequence of a change in the company owner or manager does not make the Attorney-In-Fact Card issued to the former owner or manager become invalid. However, it is required that the newly appointed owner or manager applying for the Customs Smart Card submit a written request to use the Attorney-In-Fact Card issued to the former owner or manager to the Import and Export Registration Sub-Division, the Office of Secretary.

Revocation of the Customs Smart Cards

The violation of any provision of the laws and regulations enforced by Customs, e.g., forgery, counterfeiting, fraudulent concealment, etc. may result in the revocation of the Customs Smart Cards. In case where Customs offences are regarded as relatively serious, Customs may also initiate proceedings under Customs related laws and regulations against the offenders.

Verification of the Customs Smart Card

In processing Customs formalities and clearance of cargo, the Customs Smart Card must be presented to the Cargo Clearance Unit for verification purpose and the card holder must enter a password by himself/herself

When a shipment arrives or leaves Thailand, importers or exporters are required to file a goods Declaration with supporting documents to the Customs for cargo clearance. To speed up and facilitate the flow and movement of legitimate cargo, the Customs Department provides two clearance systems: manual and Electronic Data Interchange (EDI).

1. Documentation

1.1 Legal Persons: A legal person involving in import/export related business is required to apply for appropriate types of smart cards that are categorized into:

(1) Gold Card for importers and exporters ;
(2) Licensed Customs Broker Card (Silver);
(3) Owner or Manager Card (Yellow);
(4) Attorney-In-Fact Card (Green); and
(5) Customs Clearance Card (Pink).

The Customs Department has authorized a private company to issue smart cards to importers/exporters and relevant parties. For further information about smart cards, please contact the company at the Ground Floor, 120-Year Building, Customs Department, Tel. 0-22402773-6 and 0-22402779

1.2 Natural Persons: A natural person is required to submit any of the following relevant identification cards (ID) to the Customs during the clearance procedures:

(1) Identification Card (ID);
(2) Government ID Card for government officials;
(3) State Enterprise ID Card for state enterprise officials; and
(4) Passport for non-Thai residents.

2. Import Clearance Procedures

2.1 File an Import Declaration: The first stage of import clearance procedure is to submit an import Declaration (Customs Form 99 or 99/1) manually or through the EDI system.

2.2 Prepare Supporting Documents: The second stage is to prepare the following supporting documents(as prescribed in the Customs Notification No. 38/2543 ) :

(1) Bill of Lading or Air Waybill;
(2) 3 Duplicates of Invoice;
(3) Packing List;
(4) Insurance Premium Invoice;
(5) Release Form (Customs Form 100/1 or 469);
(6) Foreign Transaction Form if the import value exceeds Baht 500,000;
(7) Import License (if applicable);
(8) Certificates of Origin (if applicable); and
(9) Other relevant documents such as catalogues, product specifications, etc.

2.3 Check the Declaration and Supporting Documents: The third stage is to submit the Import Declaration and all supporting documents for examination by Customs at the port of entry (in case of EDI Red Line or manual system). The Customs officials will check whether the Declaration is properly made out, and the supporting documents required are attached. In addition, Customs tariff, tax and duty calculation, valuation of goods are also examined at this stage.

2.4 Collect Import Duties and Taxes: The fourth stage is payment of applicable taxes and/or depositing guarantee. There are currently four means for payment of import duties and taxes:

(1) Payment at the Customs Department: Importers make payment at the Cashier Division at the port of entry. The Customs then issue them a payment receipt to be used for cargo inspection and release at relevant warehouses. Payment could be made either in cash or cheque. In case of cheque payment, it must be:

• Cheque issued by the Bank of Thailand (BOT);
• Cashier cheque;
• Cheque with banks’ surety bond; or
• Draft or Bill of Exchange.

(2) Electronic Fund Transfer via the BOT’s BAHTNET: Importers have been allowed to instruct their commercial banks to transfer payment, through the BAHTNET system, to the Customs Department since January 1, 1998.

(3) Electronic Payment at Krung Thai Bank (Teller Payment System): The Customs Department and Krung Thai Bank have been interfaced since September 1, 2000. The importers who want to use this service are required to:

• Complete a Duty Payment Form as attached to the Customs Notification No 77/2543 with one duplicate;
• Submit the Form with payment at any branch of Krung Thai Bank to the Customs Department’s account, Customs Branch. The Bank then returns the duplicate with payment confirmation number back to importers. The bank fee for each transaction is Baht 30.
• Fill in the payment confirmation number on the 1st page of the Import Declaration and submit such Declaration Form to Customs cashiers so as to get payment receipt used for cargo inspection and release.

(4) Electronic Fund Transfer (EFT) via EDI: Under this automated system, the electronic payment is made among tax/duty payers (importers/exporters), broker banks (the banks where importers/exporters have accounts), Customs Banks, and the Customs Department. The EFT process via EDI is as follows:

• A tax/duty payer electronically instructs his broker bank to transfer payment to the Customs bank;
• After receiving electronic payment authorization, the broker bank will assign a Transaction Number to the tax/duty payer for future reference and then transfer the payment to the Customs bank;
• When the full payment is received through EFT , the Customs bank electronically transmits payment information to the Customs Department referring to the same Transaction Number given to the tax/duty payer by the broker bank;
• At the same time, the tax/duty payer also electronically transmits its payment information to the Customs Department by referring to the given Transaction Number;
• The Customs EDI system examines the payment information received from the tax/duty payer against that received from the Customs bank and compared them to the Declaration made;
• If all information is error free, the Customs Department will forward electronic message to the tax/duty payer notifying him to collect the payment receipt used for cargo inspection and release.

2.5 Inspect and Release Cargo: The last stage is to inspect and finally release cargo from Customs custody. Importers submit the verified Declaration together with the payment receipt at appropriate warehouses. Customs inspectors then inspect the imported cargo against the Declaration made. If the cargo inspected corresponds to the Declaration made, the Customs inspectors will record the inspection result to the computer system and release cargo to importers.

Nevertheless, the process of cargo inspection under manual system is different from that under EDI system. As regard to manual cargo clearance, shipments are inspected on a random basis as specified by the Customs Department. EDI system, however, requires that the cargo under profile be examined as deemed appropriate regardless of the random rate specified by the Customs Department for manual system (Customs Notification No. 47/2543).

3. Export Clearance Procedures

3.1 File an Export Declaration: The first stage of export clearance procedures is to file an Export Declaration (Customs Form No. 101 or No. 101/1) as prescribed by the Customs manually or through the EDI system.

3.2 Prepare Supporting Documents; The second stage is to prepare the following supporting documents:

1. Invoice;
2. Packing List;
3. Foreign Transaction Form if the FOB value exceeds Baht 500,000;
4. Export License (if applicable); and
5. Other relevant documents (if applicable).

3.3 Check the Declaration and Supporting Documents: The third stage is to submit the Declaration and all supporting documents for examination by Customs at the point of export (in case of EDI Red Line or manual system). The Customs officials will check whether the Declaration is properly made out, and the supporting documents required are attached.

3.4 Collect Export Duties and Taxes (if any): The fourth stage is to pay applicable taxes and duties.

3.5 Inspect and Release Cargo: The last stage is to inspect and finally release cargo from Customs custody. The exporters submit the verified Declaration together with the payment receipt (if any) at appropriate warehouses. Customs inspectors then inspect the exported cargo against the Declaration made. If the goods inspected corresponds to the Declaration made, the Customs inspectors will record the inspection result to the computer and release the cargo.

In case the exporters utilize the EDI green line process, they will electronically submit the Declaration as mentioned in 3.1 to the Customs Department. The Customs Department then reviews the electronic Declaration through its EDI system. If the Declaration is properly made out and classified as Green Line, the Customs Department will assign Declaration Number to the exporters who will directly proceed to warehouses for cargo inspection and release.

N. O. B. INTERNATIONAL CORP LTD.