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Tax and Duty Assessment

This article is part of Thai Customs

The Customs value of the imported vehicles is determined on the basis of the CIF value (Cost & Insurance & Freight). Customs Value

  • Purchase prices of new vehicles imported or exported by an authorized dealer.
  • If the purchase price 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 below:

Discount Rates for Used/Secondhand Vehicles

Nr Year(s) Months Year(s) Months Discount
1 Registration Period Not exceeding - 2 But not exceeding - - 2.5%
2 Registration Period Exceeding - 2 But not exceeding - 4 5%
3 Registration Period Exceeding - 4 But not exceeding - 6 7.5%
4 Registration Period Exceeding - 6 But not exceeding - 8 10%
5 Registration Period Exceeding - 8 But not exceeding - 10 12.50%
6 Registration Period Exceeding - 10 But not exceeding 1 - 15%
7 Registration Period Exceeding 1 - But not exceeding 1 2 16.67%
8 Registration Period Exceeding 1 2 But not exceeding 1 4 18.33%
9 Registration Period Exceeding 1 4 But not exceeding 1 6 20.00%
10 Registration Period Exceeding 1 6 But not exceeding 1 8 21.67%
11 Registration Period Exceeding 1 8 But not exceeding 1 10 23.33%
12 Registration Period Exceeding 1 10 But not exceeding 2 - 25%
13 Registration Period Exceeding 2 - But not exceeding 2 2 26.67%
14 Registration Period Exceeding 2 2 But not exceeding 2 4 28.33%
15 Registration Period Exceeding 2 4 But not exceeding 2 6 30%
16 Registration Period Exceeding 2 6 But not exceeding 2 8 31.67%
17 Registration Period Exceeding 2 8 But not exceeding 2 10 33.33%
18 Registration Period Exceeding 2 10 But not exceeding 3 - 35%
19 Registration Period Exceeding 3 - But not exceeding 3 2 36.67%
20 Registration Period Exceeding 3 2 But not exceeding 3 4 38.33%
21 Registration Period Exceeding 3 4 But not exceeding 3 6 40%
22 Registration Period Exceeding 3 6 But not exceeding 3 8 41.67%
23 Registration Period Exceeding 3 8 But not exceeding 3 10 43.33%
24 Registration Period Exceeding 3 10 But not exceeding 4 - 45%
25 Registration Period Exceeding 4 - But not exceeding 4 2 46.67%
26 Registration Period Exceeding 4 2 But not exceeding 4 4 48.33%
27 Registration Period Exceeding 4 4 But not exceeding 4 6 50%
28 Registration Period Exceeding 4 6 But not exceeding 4 8 51.67%
29 Registration Period Exceeding 4 8 But not exceeding 4 10 53.33%
30 Registration Period Exceeding 4 10 But not exceeding 5 - 55%
31 Registration Period Exceeding 5 - But not exceeding 5 2 55.83%
32 Registration Period Exceeding 5 2 But not exceeding 5 4 56.67%
33 Registration Period Exceeding 5 4 But not exceeding 5 6 57.50%
34 Registration Period Exceeding 5 6 But not exceeding 5 8 58.33%
35 Registration Period Exceeding 5 8 But not exceeding 5 10 59.17%
36 Registration Period Exceeding 5 10 But not exceeding 6 - 60%
37 Registration Period Exceeding 6 - But not exceeding 6 2 60.50%
38 Registration Period Exceeding 6 2 But not exceeding 6 4 61%
39 Registration Period Exceeding 6 4 But not exceeding 6 6 61.50%
40 Registration Period Exceeding 6 6 But not exceeding 6 8 62.%
41 Registration Period Exceeding 6 8 But not exceeding 6 10 62.50%
42 Registration Period Exceeding 6 10 But not exceeding 7 - 63%
43 Registration Period Exceeding 7 - But not exceeding 7 2 63.50%
44 Registration Period Exceeding 7 2 But not exceeding 7 4 64%
45 Registration Period Exceeding 7 4 But not exceeding 7 6 64.50%
46 Registration Period Exceeding 7 6 But not exceeding 7 8 65%
47 Registration Period Exceeding 7 8 But not exceeding 7 10 65.50%
48 Registration Period Exceeding 7 10 But not exceeding 8 - 66%
49 Registration Period Exceeding 8 - But not exceeding 8 2 66.33%
50 Registration Period Exceeding 8 2 But not exceeding 8 4 66.67%
51 Registration Period Exceeding 8 4 But not exceeding 8 6 67%
52 Registration Period Exceeding 8 6 But not exceeding 8 8 67.33%
53 Registration Period Exceeding 8 8 But not exceeding 8 10 67.67%
54 Registration Period Exceeding 8 10 But not exceeding 9 - 68%
55 Registration Period Exceeding 9 - But not exceeding 9 2 68.33%
56 Registration Period Exceeding 9 2 But not exceeding 9 4 68.67%
57 Registration Period Exceeding 9 4 But not exceeding 9 6 69%
58 Registration Period Exceeding 9 6 But not exceeding 9 8 69.33%
59 Registration Period Exceeding 9 8 But not exceeding 9 10 69.67%
60 Registration Period Exceeding 9 10 But not exceeding 10 - 70%
61 Registration Period Exceeding 10 - But not exceeding - - condition*

* Discount according to a condition of vehicle

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.

Important Notice

This article has no legal value. It is a guide to current policy only. No decisions on payment of Customs duties and taxes can be made on the vehicle until the vehicle arrives at the port of clearance and all relevant information is given to the Thai Customs Department.

tax_and_duty_assessment.txt · Last modified: 2014/04/15 10:50 (external edit)
 

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