For Temporary Importation of Automobiles and Motorcycles

1. Evidence to be presented to customs officers

• Car registration
• Identification card and passport of the car's controller
• In case that the controller is not the owner of the car, an authorized letter from the owner is required

2. Contacting Places

• Import and Export Customs Houses
• Privileged and Investment Promotion Sub-Division, Formalities and Assessment Division, Customs Department in case of passing through the Port Authority of Bangkok.

Processes for temporary importation of cars into the Kingdom

• The car's controller will bring the document listed on No. 1 to facilitate the special Import Entry Form and Border Pass (Sor Bor 2). They shall sign the name and stating the period of temporary entry for 1-2 months not more than 6 months, and place a cash deposit or Bank's letter of credit (car value + Duty + Additional 32% of duty)
• In case of other accompaniments or passengers or personal belongings of passengers brought in together with the car, Customs Officers must be notified.
• Customs officers shall inspect the cars and passenger's belongings. The officer shall hand over a copy of the special Import Entry Form to the controller of the car to be presented on the way of taking the car out of the Kingdom.
• When taking the car out, the controller shall present the copy of the special import entry form to the Customs officers and shall withdraw the guarantee contract if the period of entry is completed as stated in the guarantee contract, or the importer has shown intention of not taking the car out within the period of time stated in the contract, the guarantee contract will be enforced without deduction.
• In case for extension of contract, the importer can request for extension of 6 months from the date of entry. In case of emergency such as, engine broke down or accident, the extension can be requested for up to 8 months. The special extension will have to be applied at the Customs House or at the Laws and Regulations Division, Customs Department for special approval.
  

  For Import Duty of New or Used Automobiles

  If you would like to have import duty of the Automobile, please fax your request to (202) 944-3313 and address the fax to the Minister-Counsellor (Economic and Financial). Please also include the following information:

  • your name
  • your telephone number
  • your fax number
  • your mailing address
  • make and body of the car
  • cylinder capacity of the car
  • registration date

  Note: please allow time for response

  Rates of Duties

  	Import Duty (%)	Excise Tax (%)	Municipal Tax (%)	VAT (%)
  1. Passenger Car, with engine not exceeding 2,400 cc.
  - CBU	42	32.5	3.25	10
  - CKD	20	32.5	3.25	10
  2. Passenger Car, with engine > 2,400 cc. but not exceeding 3,000 cc and having the power not to exceed 220 h.p.
  - CBU	68.5	38	3.8	10
  - CKD	20	38	3.8	10
  3. Passenger car, with engine > 3,000 cc. or having power over 220 h.p.
  - CBU	68.5	45	4.5	10
  - CKD	20	45	4.5	10
  4. Off-road passenger vehicle
  CBU
  - with engine not exceeding 2,400 cc.	42	27	2.7	10
  - with engine exceeding 2,400 cc.	68.5	27	2.7	10
  - CKD	20	27	2.7	10
  5. Pick-up / Van
  - CBU	60	-	-	10
  - CBU of chassis with engine	30	-	-	10
  - CKD of chassis with engine	20	-	-	10
  6. Truck and public transport car exceeding 10 seats
  - CBU	40	-	-	10
  - CKD	20	-	-	10
  - CBU	30	-	-	10
  - CKD of chassis with engine	10	-	-	10

  Calculation of the import duty

  New Automobiles.

  For an automobile which its cylinder capacity is not over 2,400 cc. (total import duty is 136.48% of CIF value which are import duty of 42%, excise tax of 32.5%, municipal tax of 10% (of excise tax), and VAT of 10%)

  Method of Calculation

  1. The CIF of the automobile (supposed) = 100 Baht

  2. Import duty is 42% of CIF = 100 x 42% = 42

  3. Excise tax = 32.5% (of excise tax base)

  Excise Tax Base = (CIF value + import duty + excise tax + municipal tax)
  Excise tax = (CIF value + import duty + excise tax + municipal tax) x 32.5%
  = (CIF + import duty) x [{32.5% / 1-(1.1 x 32.5%)}]
  = (100 + 42) x 0.5058366 = 71.83 Baht

  4. Municipal Tax = 10% of excise tax = 7.183 Baht

  5. VAT = 10% of VAT base

  = (CIF value + import duty + excise tax + municipal tax) x 10%
  = (100 + 42 + 71.83 + 7.18) x 10%
  = 22.101 Baht

  Determination of CIF Value

  New Automobiles

  1. If assessable price by the authorized dealers and non-authorized dealers by using the import price or price list (if applicable)

  2. If the item 1 is not applicable, the CIF value will be compared with the retail price of the automobiles in foreign countries by the method of the Customs Department determined.

  Used automobiles

  1. The price of new automobile imported by authorized dealer in Thailand or Price List.

  2. If the item 1 is not available, the price from "World Cars" with the discount of 25% will be used.

  Note: Item 1 or item 2 is FOB value

  3. The value must include freight charge which is the most recent one that the authorized dealer imported the car into Thailand. If t is not available, the freight charge which is not earlier than 6 months can be used.

  4. The value also must include actual-paid insurance charge. If it is not available, the insurance cost will be calculated at 5% at FOB value.

  5. There is also a discount off (1 or 2) + 3 + 4 which depends on the time that the cars have been registered. For example, if the car has been registered for 9 years 2 months to 9 years 4 months, the discount is 69% off of (1 or 2) + 3 + 4.

  Discount for Used Automobiles

  Registered Period

  Discount (%)

  More than	Months	Less than	Months	%
  -	-	Less than	2	2.50
  More than	2	Less than	4	5.00
  More than	4	Less than	6	7.50
  More than	6	Less than	8	10.00
  More than	8	Less than	10	12.50
  More than	10	Less than	12	15.00
  More than	12	Less than	14	16.67
  More than	14	Less than	16	18.33
  More than	16	Less than	18	20.00
  More than	18	Less than	20	21.67
  More than	20	Less than	22	23.33
  More than	22	Less than	24	25.00
  More than	24	Less than	26	26.67
  More than	26	Less than	28	28.33
  More than	28	Less than	30	30.00
  More than	30	Less than	32	31.67
  More than	32	Less than	34	33.33
  More than	34	Less than	36	35.00
  More than	36	Less than	38	36.67
  More than	38	Less than	40	38.33
  More than	40	Less than	42	40.00
  More than	42	Less than	44	41.67
  More than	44	Less than	46	43.33
  More than	46	Less than	48	45.00
  More than	48	Less than	50	46.67
  More than	50	Less than	52	48.33
  More than	52	Less than	54	50.00
  More than	54	Less than	56	51.67
  More than	56	Less than	58	53.33
  More than	58	Less than	60	55.00
  More than	60	Less than	62	55.83
  More than	62	Less than	64	56.67
  More than	64	Less than	66	57.50
  More than	66	Less than	68	58.33
  More than	68	Less than	70	59.17
  More than	70	Less than	72	60.00
  More than	72	Less than	74	60.50
  More than	74	Less than	76	61.00
  More than	76	Less than	78	61.50
  More than	78	Less than	80	62.00
  More than	80	Less than	82	62.50
  More than	82	Less than	84	63.00
  More than	84	Less than	86	63.50
  More than	86	Less than	88	64.00
  More than	88	Less than	90	64.50
  More than	90	Less than	92	65.00
  More than	92	Less than	94	65.50
  More than	94	Less than	96	66.00
  More than	96	Less than	98	66.33
  More than	98	Less than	100	66.67
  More than	100	Less than	102	67.00
  More than	102	Less than	104	67.33
  More than	104	Less than	106	67.67
  More than	106	Less than	108	68.00
  More than	108	Less than	110	68.33
  More than	110	Less than	112	68.67
  More than	112	Less than	114	69.00
  More than	114	Less than	116	69.33
  More than	116	Less than	118	69.67
  More than	118	and up	-	70.00

  Importation of Used Automobiles and Motorcycles

  Please contact the Office of Commercial Affairs, Royal Thai Embassy, at telephone (202) 467-6790 or by fax at (202) 429-2949 to request information on how to acquire an import permit from the Ministry of Commerce.

  However, for the import duty, please fax your request including all your information stated above to (202) 944-3313.

  Note: for further information, please contact the Formalities and Assessment Division, Customs Department in Thailand, at telephone (662) 249-2314 or Fax (662) 249-4213.

  Source: Tax Policy Division, Fiscal Policy Office, Ministry of Finance of Thailand.

  ***The above information was provided, and we cannot guarantee the accuracy of the information provided.***