You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

July 8, 2020

Thai Customs Offers Extension for Business Operators to Join One Stop Service Project

Subscribe to Updates

Thailand’s Customs Department has extended the deadline for business operators to pay all outstanding taxes and import duties at the Post-Clearance Audit Division of the Customs Department. The Customs Department has also extended the deadline for requesting review of import duty penalties, fines, and surcharges on outstanding import duty amounts until September 30, 2021—a significant postponement of the previous deadline of April 30, 2020.

This extension is meant to ease the burden of honest business operators who have paid incorrect or incomplete import duty and tax, giving them a chance to review previous import duty and tax payments and take steps to address underpayment. This extension is under the Customs Department’s One Stop Service project, which allows business operators to pay outstanding taxes and import duties through the One Stop Service Center at the Post-Clearance Audit Division office of the Customs Department in Bangkok.

The One Stop Service project was originally open to businesses from April 1, 2018, to April 30, 2019, during which more than 150 business operators joined and met the required qualifications. In response to this success, the Customs Department agreed to open a second period from May 15, 2019, to April 30, 2020, which has now been extended to September 30, 2021.

One Stop Service Project

This is an important matter for any person involved with incomplete duty or tax, as section 202 of Customs Act B.E. (2560) 2017 stipulates that submitting incorrect or incomplete declarations, documentation, or other duty-related information is punishable by a fine of up to THB 500,000.

Typically, import duty penalties, fines, and surcharges on outstanding import duty—including value added tax (VAT) surcharges and penalties—are payable by business operators without review. Business operators who join the One Stop Service scheme, however, will be given the right to review these charges.

The One Stop Service project gives business operators who have paid incomplete tax and duty, despite operating in good faith, an opportunity to rectify payments themselves by submitting a letter to the project coordinator (i.e., the Post-Clearance Audit Division) with the required documents. After review, if there is no evidence that the business operator was dishonest, the business operator will receive the right to review the import duty penalty, fine, and surcharge on the outstanding import duty and petition the Customs Department to consider waiving or reducing the applicable charges. Nevertheless, business operator still have the obligation to pay all charges that are not covered by this project, such as VAT surcharges and related penalties.

However, any importer who has smuggled items into Thailand (with clear evidence of dishonest or fraudulent evasion of the duty or tax owed), imported prohibited or restricted items, or imported goods that violate intellectual property rights, is not eligible to join the project. Ongoing post-audit inspections, investigations, or prosecutions by the Department of Investigation, the Economic Crime Division, or another authorized entity, are also ineligible for the One Stop Service, as are any cases currently under consideration of the Board of Appeal or undergoing litigation procedures.

The Customs Department’s One Stop Service project is greatly beneficial to business operators who have operated in good faith but have ended up reporting incorrect or incomplete amounts, and the project indicates the Customs Department’s desire to foster positive relationships with business operators by easing some of the challenges associated with customs. If the Customs Department further loosens their restrictions on participation in the project—such as by allowing inclusion of cases undergoing post-audit inspection or investigation or extending to cover other charges–they would provide more opportunities for settlement and continue to build up good relations with business operators.

Related Professionals

Practices

Corporate/M&A

Customs and International Trade

Dispute Resolution and Litigation

Tax

Location

RELATED INSIGHTS​ 

December 8, 2025
On November 18, 2025, Thailand’s Ministry of Finance issued an announcement that revises and expands the scope of goods that may be imported duty-free for educational, research, and cultural purposes, streamlining the framework for institutions and organizations engaged in academic and scientific activities. The announcement, which took effect the following day, amends customs duty exemptions under section 12 of the Customs Tariff Decree B.E. 2530 (1987). Expanded Institutional Coverage The announcement broadens the types of entities eligible to import duty-free goods. Under the revised framework, the Ministry of Higher Education, Science, Research and Innovation (MHESI) now certifies imports for educational and research purposes by: Public and private educational institutions operating under the National Education Act; Government agencies with statutory mandates for education and research; and Associations and foundations whose objectives include educational research. This expansion recognizes a wider range of organizations engaged in knowledge-based activities and removes previous limitations that may have excluded certain nonprofit entities. To qualify for duty exemption, goods must be imported specifically for educational and research use, as certified by the MHESI. Additionally, equivalent goods must not already be available from domestic producers, although the certifying ministry may approve imports of domestically available items if it determines that foreign procurement is critically necessary. Categories of Duty-Free Goods The announcement specifies seven categories of goods eligible for duty exemption: Newspapers, printed materials, and documents Art objects and collectibles related to education, science, or culture Audiovisual equipment for educational, scientific, or cultural purposes Scientific materials, instruments, and equipment Goods for persons with disabilities Musical instruments, sports equipment, and skill-enhancement tools Art and architecture education equipment Qualification Procedures Before importing goods under this exemption, operators must secure certification from the MHESI. This certification process requires demonstrating that the goods will be used for educational or research purposes and,
Read More
December 5, 2025
One morning, a California-based company mapping its Southeast Asia rollout opened an unexpected cease-and-desist letter from a Vietnamese IP firm. To the company’s surprise, the letter asserted that a local client already owned the company’s brand in Vietnam and threatened legal action. This is not an isolated incident. In another recent matter in the sports industry, a squatter demanded at least USD 48,000 from our client to “resolve” a similar conflict. For brands entering Vietnam or expanding distribution there, these tactics can create acute risk at precisely the point at which market momentum is building. Vietnam’s rapid economic growth and deepening integration into global trade have made it an increasingly attractive destination for multinational brands. Those same dynamics have intensified a longstanding issue: trademark squatting. Vietnam has modernized its IP framework over the past decade, but its strict first-to-file trademark system continues to incentivize opportunistic filings by parties with no legitimate interest in a mark. As more foreign brands build their reputation abroad before turning to Vietnam, squatters remain alert to timing gaps and enforcement frictions. The First-to-File System: Advantages and Vulnerabilities Vietnam adheres closely to the first-to-file principle under its Law on Intellectual Property. In practice, exclusive trademark rights belong to whoever submits the earliest valid application to the Vietnam Intellectual Property Office, regardless of prior use in Vietnam. This approach offers administrative clarity and reduces evidentiary burdens compared to use-based jurisdictions. Yet it also creates fertile conditions for squatting. Bad-faith actors regularly monitor foreign markets, identify brands gaining traction, and move quickly to register those marks domestically, often long before the genuine owner enters the market or prioritizes local filings. By the time the true brand seeks protection, the squatter’s application (or registration) stands as a legal obstacle, pushing businesses toward costly oppositions, cancellations, or uncomfortable negotiations
Read More
December 4, 2025
Thailand has expanded the circumstances under which state agencies may bypass competitive bidding procedures to address urgent security challenges. On November 28, 2025, Thailand’s Ministry of Finance published the Ministerial Regulation Determining Cases of Procurement by Specific Method (No. 6) B.E. 2568 in the Royal Gazette, introducing a new pathway for procuring supplies and services needed to address cyber and military threats that may affect the stability of government agencies or the nation. For technology vendors, cybersecurity firms, and defense contractors, this regulatory change creates immediate opportunities to engage directly with government buyers facing urgent security challenges. New Fast-Track Category for Security Threats The regulation amends Thailand’s Public Procurement and Supplies Management Act B.E. 2560 (2017) to add a new category of procurement that qualifies for the “specific method”—a noncompetitive, direct selection process. Previously, agencies could use this expedited method only in limited circumstances, such as emergencies, cases with proprietary technology requirements, or national security operations. The new provision explicitly covers procurement of supplies related to preventing or resolving cyber or military threats that could impact the stability of a state agency or the country. This addition recognizes the urgent nature of modern security challenges, where competitive bidding timelines may leave agencies vulnerable during critical threat windows. State agencies dealing with active cyberattacks, preparing defensive measures against anticipated threats, or responding to military security concerns can now move directly to negotiate with qualified vendors rather than conducting lengthy public tender processes. Vendor Considerations Vendors offering cybersecurity solutions now have a regulatory avenue to work directly with government clients when stability concerns are present. These solutions include threat detection systems, anti-ransomware tools, incident response services, firewalls, and security consulting. Similarly, defense contractors providing military equipment or specialized security supplies can pursue direct engagement channels where traditional procurement methods would create
Read More
December 4, 2025
Thailand’s Department of Business Development (DBD), through its Office of Central Company and Partnership Registration, has released multiple draft orders for public consultation until December 12, 2025. These draft orders aim to strengthen the business registration process, with a focus on the requirements for establishing and amending the principal office address of a partnership or limited company, verification of authorized signatories, and measures to identify and prevent registrations involving persons linked to suspicious or high-risk activities. The draft orders’ proposed requirements are outlined below. Principal Office Verification The principal office address of a partnership or limited company, including house registration code, house number, full address details, and building name, must be fully aligned with the civil registry. The registrar will strictly verify this before accepting any registration or amendment. If the address used for registration is already registered for at least five other companies, the company must submit a consent letter from the person authorized to allow use of the principal office, along with supporting documents proving the right to use the address. Signatory Certification Compliance Duties Persons certifying directors’ signatures on registration forms are responsible for verifying their identities, maintaining up-to-date information, and complying with the requirements of the DBD’s Biz Regist digital registration system. Certain supporting documents proving the qualifications of certifying persons are also required, with some exceptions for specific professional roles. Identity and qualification verification must be renewed upon the completion of one year from the date of registration as a certifying person, or if the certification credentials expire before the one-year period ends, in accordance with the verification requirements. Verification of Suspicious Parties Any partner, shareholder, or director linked to a predicate offense will be required to meet with the registrar in person for further verification steps. For all parties related to a company
Read More