Thai Customs Act B.E 2560 (2017) Section 157 – Search and Seizure
Did you know that the Customs Department is well within it’s rights to enter your place of business to do a retroactive audit?
Chances are you are aware that the customs and border services personnel in your country of origin have sweeping powers of search and seizure. The powers granted to customs departments are generally far broader than those given to most functionaries of law enforcement and for good reason: the border is the first line of defence.
Make no mistake, Thailand is no different in wanting to protect it’s borders from unwanted goods and insisting on the collection of taxes due and owing.
Under the Thai Customs Act B.E. 2560 (2017) Section 157, Thai Customs personnel my enter a place of business of an importer (or agent(s) thereof) between sunrise and sunset and conduct an inspection (without a warrant).
The act also grants the authority to carry out arrests in the case of a flagrant violation (again, without a warrant) or other grounds as they exist under the Criminal Procedure Code.
The authority to seize; accounts, documents and other evidence related to the matter is also granted to customs authorities under this section.
Obviously it’s important to be in compliance to avoid ending up on the wrong side of the good folks at the Customs Department. One way in which an importer can ensure they are in compliance is to when in doubt err on the side of caution, contact the Customs Department’s information hotline ( contact information here – link here). It’s possible the staff at the hotline may not have an immediate answer. If that’s the case then we are always here to answer any questions you may have and if necessary can access our contacts to ensure you have the correct compliance information.
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