The Permanent Import of a Personal Vehicles into Thailand

New vehicles of all types

Used/secondhand vehicles

• Criteria for a Permanent Import of Used/Secondhand Vehicles

• An importer is eligible to import only ONE used/ secondhand vehicles for personal use.
• In case where the importer is a nonresident, he/she is required to stay in Thailand for at least ONE year and present a non-immigrant visa issued by the Immigration Bureau, the National Police Office together with a work permit issued by the Ministry of Labor and Social Welfare at the time of importation.
• In case where an importer is a Thai resident marrying a foreigner, he/she is required to present documentary evidence of marriage and proof of changing residence to Thailand. Also the importer has to own and possess the imported vehicle for at least one and a half year while staying abroad, from the date of transferring the ownership to the date of arrival into Thailand
• In case where an importer is a Thai resident, he/she is allowed to import a vehicle only when such vehicle is accompanied the owner on the change of residence and he/she has owned and possessed the imported vehicle together with the valid driving license for at least one and a half year while staying abroad.

• Documentation

• General Documentation:

• • An Import Goods Declaration and 3 duplicates;
  • A Bill of Lading or Air Waybill;
  • Proof of vehicle purchase (if any);
  • A Release Order (Kor Sor Kor 100/1);
  • An insurance premium invoice; and
  • Other relevant documents (if any) e.g. a power of attorney.

• Additional Documentation for the used/secondhand personal vehicles:

• • A House Certificate and an Identification Card;
  • A passport in case of changing residence;
  • A Vehicle Registration Certificate indicating that the imported vehicle was used abroad;
  • An import permit from the Foreign Trade Department of the Ministry of Commerce

• Import Clearance Procedures

• An importer/agent submits an Import Goods Declaration together with all supporting documents to the Customs office/house at the port of entry;
• Customs verifies the documents, allocates a Goods Declaration number and calculates liable taxes and duties;
• The importer/agent pays liable taxes and duties at a Cashier Office; and
• The importer/agent presents the receipt issued by the Cashier Office to a Customs Inspection Office to bring the imported vehicles from Customs custody.

• Tax and Duty Assessment:

• Customs Value

• • Purchase prices of new vehicles imported or exported by an authorized dealer.
  • If the purchase price in 4.1.1 is not available, the price listed in the Parkers Car Price Guide, Japanese Car and What Car?
  • Costs of any modification or improvement of parts or accessories done on the vehicle are also taken into account.
  • In case where the vehicle is damaged by any incidents other than normal use e.g car accidents, fire, etc. the price of the vehicle is discounted as appropriate.
  • The Customs value for used/secondhand vehicles is discounted according to the registration period as shown in the given table

  • Insurance

  • • In case where the cost of insurance is paid before the arrival of a vehicle, the actual cost of insurance is applied.
    • In case where the cost of insurance in 4.2.1 is not available, the cost of insurance is calculated at 1% of the FOB value.

    • Transport Cost

    • • In case where the latest transport cost of an authorized dealer is available, such cost is applied.
      • In case where the transport cost in 4.3.1 is not available, the transport cost indicated in the Customs Code of Practices is applied e.g. the higher transport cost of the same make and model vehicle within 6 preceding months, etc.
      • In case where the transport costs in 4.3.1 and 4.3.2 are not available, the transport cost is calculated at 10% of FOB value.
    
    

    Table of Tax and Duty Rates