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How to Balance Between Trade Facilitation and Customs Control in the Duty Free Zones/ Special Customs Zones?

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How to Balance Between Trade Facilitation and Customs Control in the Duty Free Zones/ Special Customs Zones? HOW TO BALANCE BETWEEN TRADE FACILITATION AND CUSTOMS CONTROL IN THE DUTY FREE ZONES/ SPECIAL CUSTOMS ZONES? NATTHA WONGSE-ARAM THAI CUSTOMS DEPARTMENT OUTLINE Overview of the Duty Free Zones/Special Customs Zones Privileges of the Duty Free Zones Establishing the Duty Free Zones Permission to operate business in duty free zone Control Measures Case Study OVERVIEW OF THE DUTY FREE ZONES/ SPECIAL CUSTOMS ZONES Bonded Warehouse Free Trade Zones Special Economic Zones (SEZ) Eastern Economic Corridor (EEC) Duty Free Zones BONDED WAREHOUSE An area that is licensed to be established as a bonded warehouse in accordance with customs law for storage purposes or display and sell storage or produce, mix, assemble, pack or process in any other way with the goods stored in the bonded warehouse Tax Privileges • Exemption of import and export duties for the goods released from the bonded warehouse for exporting. • Exemption of import and export duties for the goods that are released from the bonded warehouse If it is transferred into another bonded warehouse or sold to the importer under Section 29 or who is entitled to a duty exemption under the law on customs tariff or other laws shall be considered to be exported. TYPES OF BONDED WAREHOUSES 13 3 Total 215 BW 6 44 9 General bonded warehouse 16 For manufacturing plants 13 Duty Free shop (Arrival) Duty Free shop (Departure) 10 Duty Free shop in the city Storage for duty free shops 101 Treasury supplies For exhibitions For ship repairing or ship building FREE TRADE ZONES (INDUSTRIAL ESTATE AUTHORITY OF THAILAND) I-EA-T Free Zone Non-Tax Privileges Tax Privileges • 1) own land in an industrial estate • 2) To bring in foreign skilled workers, with visa and • exemptions of import duty; value-added tax work permit facilitation (VAT) and excise tax • 3) To bring in foreign skilled workers’ spouses and machinery, equipment, raw materials and dependents, with visa facilitation supplies used in production • 4) To remit money abroad imported materials for use in production or • 5) To receive additional privileges from Thailand’s for commercial operation Board of Investment (BOI) when applying for investment promotion raw materials, finished goods by the manufacturing process SPECIAL ECONOMICS ZONES “Special Economic Zones” are specified by the Policy Committee for Special Economic Zones (PCSEZ) as zones which are to be supported with investment because they will be granted with special privileges for business enterprises promoted by the Government. Investors will be facilitated in their investments via contact with the One Stop Service Centre (OSS) and they will be offered Tax incentives Financial measures Management of the daily commute of foreign labour to work The allocation of rented areas The Government will develop the infrastructure to cater for such investment. SPECIAL ECONOMICS ZONES Credit: Guide for Investors Thailand Special Economic Zone Eastern Economic Corridor (EEC) Credit: https://www.nesdb.go.th/ewt_dl_link.php?nid=5195 EEC: Eastern Economic Corridor the duty Free Zone of the Electronic Commerce Preparedness of the Customs Department to support EEC 1) Legal issues 2) Customs procedures 3) Restructuring Customs House DUTY FREE ZONES The duty free zone is a designated area for the benefit of customs duties in the business of commerce or other businesses that are beneficial to the economy by those wishing to establish a duty free zone must obtain a license from the Director-General. Duty Free Zones Operators The person receiving the business license in the free zone is the person authorized by the Director-General to engage in the business of commerce or any other business that is beneficial to the economy of the country in the free zone. Duty Free Zones Business Operators Any person wishing to operate a business in a duty free zone shall be granted a permission from the Director-General. DUTY FREE ZONE DUTY FREE ZONE OPERATOR DUTY FREE ZONE OPERATOR DUTY FREE ZONE DUTY FREE ZONE BUSINESS BUSINESS OPERATOR OPERATOR DUTY FREE ZONE DUTY FREE ZONE BUSINESS BUSINESS OPERATOR OPERATOR DUTY FREE ZONE DUTY FREE ZONE BUSINESS OPERATOR BUSINESS OPERATOR OVERVIEW OF THE DUTY FREE ZONE 3 8 Commercial 4 19 Mixed production industry 131 Industrial and commercial packaging 114 Aviation kitchen Suvarnabhumi Airport Free Zone Repair or build aircraft or ships 7 type of business Petroleum Total 402 123 TYPE OF PRODUCTS IN THE DUTY FREE ZONE 2 20 Food / Beverage / Tobacco 59 15 Chemical industry / Petroleum 29 Plastic / lens / mirror 6 5 Clothing / Textiles / Stationery / Consumables Jewelry / gem / metal 24 Ordinary metal products Electrical / mechanical equipment Automotive / Related Products 105 27 Aircraft and related industries Furniture / Furniture / Wood / Leather Electronic products Distribution / Logistics / Packing 13 84 Miscellaneous and others 7 6 Electrical equipment, machinery and equipment PRIVILEDGES OF THE DUTY FREE ZONE Exempt import duty Exempt export duty Exempt from application of the laws Goods imported into the Items released from the duty Control of standard or quality, and a stamp or marking Kingdom to enter the free zone free zone to be exported of such goods for the imported goods Machinery, equipment, tools outside the kingdom. in the Kingdom or imported raw materials within the including components that Kingdom into the duty free zone to produce, mix, Under FTA, imported goods are necessary for business assemble, pack, or perform in any other way enter into the duty free zone operations, including the with the goods for the purpose of sending go out of for commercial operation items used to create the kingdom. Assembling or installing without changing tariff a factory or building in the classification and without any other items in the free duty free zone. Control of importation into exportation out of the zone, such goods shall be imported goods for use in Kingdom, a possession or use of such goods in a exempted import duty . the industrial, commercial or specific area any other activities that are If such goods are brought Don Mueang International Airport beneficial to the national into a duty free zones, Suvarnabhumi International Airport economy they shall be granted the U-Tapao Rayong-Pattaya International Airport Goods released from other duty exemption or the duty Thailand Special Economic Zone duty free zones refund assuming that such Eastern Economic Corridor goods have been exported out of the Kingdom ESTABLISHING OF THE DUTY FREE ZONE 1. Submit a request to establish a free zone 2. Check the qualifications / conditions / areas 3. Obtain a license to establish a free zone Must start construction within 90 days from the date of receiving the license and must complete construction within 4. Construction / establishment of the free zone 2 years 5. Submit an application to open 6. Check availability before opening 7. Announcement of the opening of the free zone PERMISSION TO OPERATE BUSINESS IN THE DUTY FREE ZONES 1 2 3 Submit an Check the Received a application qualifications business license for permission according to in the free zone to operate in the criteria the duty free and zone conditions. CONTROL BY DECLARATIONS Type 1 Export out of Type 0 Thailand Import into Thailand Type B Transfer to other Bonded Warehouse Type D Transferred from Transfer to FZ/ IEAT Type A BONDED WAREHOUSE other Bonded Warehouses/ other Type P tax incentives Domestic Transferred from Type C FZ/IEAT Type P Lost or destruction goods CONTROL BY DECLARATIONS Type 1 Import into Thailand Type 0 Export out of Thailand Transfer to other Transfer from other Type D Type D FZ/IEAT FZ/IEAT Type C Transfer to BW/ other Transferred from Type D tax incentives other tax incentives FREE ZONES Type P domestic Type D Domestic Type P Lost or destruction goods PERIOD OF STORAGE Storage period in the free zone is not more than 2 years from the first import date. Extend the period for 1 year, in special cases or with necessities EXCEPTION: period of storage of machinery, tools and appliances, including components of Such items that are required to be used in industrial and / or commercial operations Continuous time counting when transferring Limit transfers for automobiles only 1 time TOOLS AND EQUIPMENTS Electronic System Confirmation of goods reports link with Thai Customs Electronic System by report to confirm the transfer of goods in and out X – Ray Machine e - Tracking system e - Lock System Radio Frequency Identification: RFID Global Positioning System: GPS Closed Circuit Television System (CCTV) Surveillance System http://www.bigconnectivity.org/beta/sites/default/files/2018-03/Session%202.9_Thailand%20TTF.pdf CRITERIAS 1 Inventory Control System RISK 2 Financial credibility MANAGEMENT Compliance with laws, 3 regulations, insurance contracts and parole ASSESSING 1 Low risk Platinum FREE ZONES BUSINESS Intermediate risk Gold 2 OPERATORS 3 High risk Silver PLEDGE OF THE GUARANTEES AND PAROLE Risk goods Motor vehicles or parts, Liquor, Tobacco Other items Place a bank guarantee 5 millions baht Place a bank guarantee 1 millions baht Accumulated loss more than 50% of the registered capital exceeding the registered capital Place a bank guarantee 1% Place a bank guarantee 3% of the outstanding value in that accounting period of the outstanding value in that accounting period Customs Alliances Cooperation Between Customs and Private sectors Pilot project, 8 groups of goods that found the Account Officer Center problems of goods that have the most import Account Expert and export,
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