What is customs value based on, and which taxes apply on import?

The issue to settle here is “What is customs value based on, and which taxes apply on import”, so it separates what is specific to this file from the standard certification chain. After certification, scan the full set before it leaves your hands. Customs value follows the sale terms; attach the contract or purchase order as support. Keep a copy of every source document plus the receipt or docket from each step. Record the reference number of each certification layer; it is the fastest way to trace status. Restricted goods always need the sector regulator's permit attached. Goods description, value and origin must agree across the declaration, the invoice and any certificate. Temporary imports run on a guarantee document with a fixed re-export deadline. The terms that frame this page are customs · value · based · taxes. Check first whether the issuing office of the source document is one the destination recognises. The common failure in this group of cases is a translation that does not match the certification type required. Before starting, ask in advance which category of certified translator the destination accepts, then plan the timeline so certification finishes before the real filing deadline, then keep a digital copy of every page, including seals and signatures. If multiple certified sets are needed, order them all in the first round to avoid re-queuing. When several certification layers are required, start with the slowest one. Declared customs value must state the Incoterms delivery basis matching the sale contract. Preferential rates require the correct origin certificate form, or the claim is refused. Customs value is set on the transaction-value basis of the WTO Customs Valuation Agreement (GATT 1994 Article VII), which Thailand has written into its customs legislation, calculated on import from the CIF value covering the goods, insurance and freight to the point of entry. Import VAT is collected by the Customs Department on behalf of the Revenue Department under the Revenue Code, and some goods additionally attract excise tax under the Excise Tax Act B.E. 2560. A standard trade document set is the commercial invoice, the packing list, the bill of lading or air waybill, the insurance policy or certificate, and a certificate of origin where a preference is claimed. Party names, quantities, weights and goods descriptions must agree across all of them, because inconsistencies between documents are the most common reason a declaration is pulled for further examination. Duty rates, controlled-goods lists, forms and lodgement channels are revised from time to time by notification. This page explains the legal framework and the document steps in general terms; before you act, confirm the current rate, attachment list and conditions with the Customs Department or the licensing authority itself. Cost and lead time depend on page count, target language, how many certified sets are required and the steps the receiving authority sets, so every file is quoted before work starts. Send scans of every trade document together with the checklist the authority or counterparty gave you, via LINE @NAATI, call +66 80-557-8887 or email ilc@thainotary.co.th.

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