Thailand’s Customs Department has introduced a voluntary payment program running from October 1, 2026, to September 30, 2031. Businesses that discover they have underpaid customs duties can correct their declarations and pay the outstanding amounts before the discrepancies are found through a customs audit or government investigation.
Key Benefits for Businesses
Businesses that disclose underpayments to the Post-Clearance Audit Division may benefit from a centralized payment process, potential reductions in customs penalties, and lower surcharges on unpaid duties. Instead of settling amounts at individual ports of entry, businesses can pay directly to the designated division.
The program also offers reduced monthly surcharges on additional customs duties, depending on when the goods were imported. For goods imported within the previous year, the surcharge may be reduced from the standard 1% to 0.25% per month. For goods imported within the previous two years, it may be reduced to 0.50%, while goods imported within the previous three years may qualify for a reduced rate of 0.75% per month. However, penalty reductions are not automatic and remain subject to the Customs Department’s assessment and applicable eligibility criteria.
Based on Customs Department audit practices, underpayments commonly result from errors in customs valuation, tariff classification, and the application of duty exemptions or other customs incentives.
Recommended Next Steps
Businesses should note that unresolved customs compliance issues may expose them to post-clearance audits, additional duty assessments, and potentially significant penalties. Businesses should therefore review their key areas of customs risk, including customs valuation, tariff classification, origin determination, free trade agreement (FTA) benefits, royalties, transfer pricing adjustments, and Board of Investment (BOI) privileges.
This assessment helps identify errors or omissions that may have resulted in customs duty underpayments. Once potential issues have been identified, businesses can assess their voluntary disclosure options, eligibility requirements, supporting documentation, and the appropriate approach to engaging with the Customs Department.
