Thailand opens voluntary customs underpayment programme

Full payment and conditional leniency

Businesses that identify their own underpayments can apply to the Post-Clearance Audit Division and pay the duty and other tax in full. Customs may consider leniency on punishment or fines. The programme does not promise automatic immunity or a general waiver of all additional charges.^[1][2]

Which cases can enter

The official eligibility leaflet links qualifying underpayments to section 202 of the Customs Act B.E. 2560 (2017). It excludes smuggling, clear evidence of fraudulent duty evasion, prohibited or restricted goods and intellectual-property offences. Cases already under post-clearance audit, investigation or relevant action by another agency are also excluded. Applicants must act sincerely, supply complete evidence, cooperate and make full payment.^[3][5]

Existing surcharge reductions still matter

Section 22 ordinarily imposes a monthly surcharge on unpaid duty. The existing ministerial regulation, published in the Royal Gazette on 13 November 2017, reduces the rate for qualifying self-detected underpayments to 0.25% per month within one year of release or export, 0.50% after one year and up to two years, and 0.75% after two years and up to three years. These are existing statutory reductions, rather than new rates created by the 2026 programme.^[2][4][5]

What importers should assemble

An application needs the relevant declarations and evidence such as invoices, orders or contracts and payment records, with the prescribed application and company-authority documents. For multinational importers, a review of valuation, classification and declared amounts may identify errors worth evaluating before an audit starts. That is a practical implication of the voluntary conditions: eligibility and the surcharge outcome still depend on the particular facts and timing.^[2][3][4]