Framework Conditions and Barriers
Toll Fees
The majority of goods exported to Thailand are subject to toll fees.
Goods exported to Thailand are subject to a toll fee between 0 and 30% (except cars which have a toll fee of 80%). The full toll amount is calculated by multiplying the good's CIF-value (cost, insurance and freight) with the value rate of the goods. Some goods are subject to an added consumer tariff and an added 10% tax. A fee of US$ 50 is additionally added and some goods may be subject to a specific toll tariff of US$ 10.
All goods are subject to a 7% VAT.
The highest taxes are imposed on goods in competition with goods produced in Thailand such as agricultural products, cars and spare parts for cars, alcoholic beverages, fabrics and textiles, paper and paper products, restaurant equipment and some electronic appliances and equipment.
Goods exported to Thailand intended for further export are generally exempted from import duties and VAT.
Goods exported from Thailand are generally not subject toll tariffs. There is however export duties on rawhide, wood and products made of wood. Thailand has signed several bilateral agreements enabling the foreign counterparts to seek patent protection to avoid duplications of products. Thailand was bound by the Paris Convention the 2 of August 2008.
Patents and Trademarks
The Patent law ensures patents 20 years of validity. Product designs are valid for 10 years. In practice some foreign companies have indicated lack of confidence in the Thai Patent Office with regard to confidentiality of the patent application.
Some products are not patent eligible in Thailand. These are mathematical principles and pharmaceutical products which can be registered and protected under trademark law if the manufacturer distributes and sells the product at reasonable prices and in reasonable quantities to meet demand.
Trademarks are protected under the trademark law. Trademark applicants can either be the producer of the product or an agent. The application must be concluded on official paper and signed by either the producer or the agent. Approved applications are published in ‘Trademark Journal’. The owner has the sole right to use the trademark as soon as the trademark is published and no objections has been raised. A trademark is valid for 10 years. The owner can extend the period. This must be done 90 days prior to the expiration date.
All copyright issues are subject to the Copy right act of 1994. The copyright act protects cultural works in literature, drama, art music, audio-visual materials, films, sound recordings, audio and video broadcasts and other works within literature, science and art.
Copyrights are valid until 50 years after the artist has passed away. The copyright act protects the work until 50 years after its conclusion if the artist is a legal person or operates under an alias.
Thailand has signed the Berner Convention for the ‘Protection of Literary and Artistic Works’. The protection of works granted in other member countries can be enforced in Thailand. The law concerning Copyright of 1994 does not limit copying for personal use or for the benefit of family members or close relatives
Import rules
It is necessary to obtain permission from the customs authorities in order to import goods into Thailand.
Documentation for the imported goods must be submitted in 4 copies and must be accompanied by the following documents
- Invoice
- List of goods
- Bill of lading/ airway bill
- Import license (if any)
- Foreign transaction form 2 if the value of imports exceeding THB 500.000
- Other documents (if any) eg Form D
Which import provisions should your company take into account?
Do your products encounter illegal import duties or quantitative restrictions?
Do you have any problems when you deliver services?
Are your goods stuck in customs because you do not have an overview of document requirements, labelling requirements or export regulations?
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You can find additional information regarding trade barriers here: https://thetradecouncil.dk/services/eksport/toldregler.