Overview
The Thai Customs Department uses a system of standardized declaration forms to process goods entering, leaving, or transiting the Kingdom. Each declaration type corresponds to a specific customs regime and carries its own set of rules regarding duty liability, required supporting documents, and processing procedures.
The two foundational forms are:
- กศก. 99/1 (Kor Sor Kor 99/1) — the Import Declaration, used for all goods entering Thailand for domestic consumption.
- กศก. 99/2 — (Kor Sor Kor 99/2) — the Export Declaration, used for all goods leaving Thailand.
Beyond these two primary forms, there are specialized declaration types for transit, temporary import/export, re-export, goods under Board of Investment (BOI) privileges, and goods moving into or out of free zones. Selecting the correct declaration type is critical — using the wrong form can result in incorrect duty assessment, delays, or penalties.
KabyTech's declaration engine automatically determines the appropriate declaration type based on the shipment details parsed from the AWB or B/L, the HS codes, and any applicable privilege schemes. This section provides a comprehensive reference for each declaration type.
Import Declaration (กศก. 99/1)
The กศก. 99/1 Import Declaration is the standard form for clearing goods into Thailand for domestic consumption. It is the most commonly filed declaration type, covering everything from raw materials for manufacturing to consumer goods for retail sale.
Key fields on the กศก. 99/1 include:
- Importer name and 13-digit tax ID
- Customs broker name and license number
- Port of entry and warehouse/terminal code
- Country of origin and country of consignment
- HS tariff code (8-digit) for each line item
- CIF value in Thai Baht (converted at Customs exchange rate)
- Duty, VAT, excise, and other tax calculations
- Permit/license references from PGAs (via NSW)
Required supporting documents for a standard import declaration:
| Document | Purpose |
|---|---|
| Commercial Invoice | Establishes the transaction value for duty calculation |
| Packing List | Details the quantity, weight, and packaging of each item |
| Bill of Lading / Air Waybill | Proves the shipment was transported and identifies the carrier |
| Certificate of Origin | Required if claiming FTA preferential duty rate |
| Import Permit | Required for controlled goods (food, chemicals, pharmaceuticals, etc.) |
| Insurance Certificate | Used to determine the insurance component of CIF value |
KabyTech auto-populates the กศก. 99/1 from parsed AWB/B/L data and the commercial invoice. The system calculates duty and taxes using the current tariff schedule and exchange rates, and cross-references NSW for required permits before submission.
Export Declaration (กศก. 99/2) and Transit
The กศก. 99/2 Export Declaration is filed for all goods departing Thailand. While Thailand does not impose export duties on most goods, the declaration is still mandatory for trade statistics, regulatory compliance, and VAT zero-rating purposes.
Key differences from the import declaration:
- Value is declared as FOB (Free on Board) rather than CIF.
- Export duty applies only to a small number of controlled commodities (e.g., certain raw hides, scrap metal).
- An export license from the DFT is required for specific goods (e.g., rice, sugar, certain chemicals).
- The declaration must reference the booking number or shipping order from the carrier.
Transit Declarations are used when goods enter Thailand solely for the purpose of passing through to a third country. Transit goods are not subject to import duty, but they must be declared and tracked by Customs to ensure they leave the country within the permitted timeframe (typically 30 days). Common transit corridors include goods entering via Laem Chabang port for onward shipment to Laos or Cambodia by road.
Re-export Declarations apply when goods that were previously imported into Thailand are being sent back out of the country. This may occur when goods are rejected by the buyer, found to be defective, or were imported temporarily for exhibition or testing. Re-export declarations can allow for duty refund if the goods were imported under a duty-paid regime.
KabyTech identifies export, transit, and re-export scenarios based on the shipment routing and customs regime codes. For transit shipments, the system tracks the 30-day transit window and alerts the operator before expiry.
Temporary Import, BOI, and Free Zone Declarations
Temporary Import Declarations allow goods to enter Thailand duty-free for a limited period, provided they are re-exported in the same condition. Common use cases include:
- Exhibition and trade show goods (e.g., machinery for display at BITEC or IMPACT)
- Professional equipment (e.g., film production gear, testing instruments)
- Containers and packaging that will be re-exported
- Goods for repair or processing under an international warranty
Temporary imports are typically granted for 6 months, extendable upon application. A bank guarantee or surety bond equal to the full duty amount is required. If the goods are not re-exported within the permitted period, the guarantee is forfeited and full duty becomes payable.
BOI (Board of Investment) Declarations are used by companies that have been granted investment promotion privileges under the Investment Promotion Act. BOI privileges can include:
- Duty exemption on imported machinery and raw materials used in the promoted activity.
- Reduced duty — on certain inputs not fully exempt.
- Corporate tax holidays — (3–8 years depending on the promotion zone and activity).
BOI declarations require a valid BOI certificate number and must specify the promoted activity code. The HS codes and quantities on the declaration must fall within the approved schedule of the BOI certificate.
Free Zone Declarations apply to goods moving into or out of designated Free Zones (เขตปลอดอากร), such as those at Laem Chabang, Bangkok Free Trade Zone, or airport cargo free zones. Goods in a free zone are treated as outside the customs territory — no duty is payable until they are released for domestic consumption. Free zone declarations track the movement of goods between the zone and the customs territory.
KabyTech automatically applies BOI or free zone treatment when the importer's profile includes active BOI certificates or free zone registrations. The system validates that declared goods match the approved BOI schedule and flags discrepancies before submission.
Summary
Thai Customs uses a structured system of declaration types to handle different customs regimes. Selecting the correct declaration type is essential for accurate duty assessment and regulatory compliance.
Quick reference:
| Declaration Type | Form | Use Case |
|---|---|---|
| Standard Import | กศก. 99/1 | Goods entering Thailand for domestic consumption |
| Standard Export | กศก. 99/2 | Goods leaving Thailand |
| Transit | Transit form | Goods passing through Thailand to a third country |
| Re-export | Re-export form | Previously imported goods being sent back out |
| Temporary Import | Temporary import form | Goods entering duty-free for re-export within 6 months |
| BOI | BOI declaration | Goods under Board of Investment promotion privileges |
| Free Zone | Free zone form | Goods moving into/out of designated free zones |
KabyTech's declaration engine determines the correct type automatically by analyzing the shipment profile — origin/destination routing, HS codes, importer privileges (BOI, free zone), and customs regime codes from the AWB or B/L. This eliminates the risk of filing under the wrong regime and ensures every applicable privilege is utilized.