Import your car to Thailand

How to import your personal vehicle to Thailand ?

Temporarily import of your car

Short term importation of personal vehicles for a temporary stay in Thailand (motorcycle, yatch, motor vehicle …). by owners will see offered an exoneration of duty and tax if they re-export their items within the next 2 months. Anyone wishing to temporarily import personal vehicles have to closely read, understand and respect the following Customs rules and conditions:

Documents needed

  • These are the mandatory documents required for temporary import of personal vehicles
  • A Vehicle Registration Certificate;
  • An Identification card and passport of the master of the vehicle, including an international driving license;
  • A Special Goods Declaration and 5 duplicates;
  • A Re-Export Contract;
  • A Letter of Attorney, in case where the master of the vehicle does not own the vehicle;
  • Other relevant documents (if any).
  • An application form for the temporary import of personal vehicles;
  • Evidence of purchase e.g. a proforma invoice, invoice…
  • A Certificate of Legal Entity;

Clearance Procedures for a Temporary Import of Personal Vehicles

  • The agent in charge of the importation must deliver all the supporting documents, in addition of the Declaration for, to the Custom office at the port of entry. All accessories, as well as its passenger and luggage must be declared too
  • Customs make sure the Declaration Form and every needed document. They also attribute the Declaration a number. Moreover, you must do a cash deposit or bank guarantee which will cover the entire amount of asked taxes and duties for an indefinite importation.
  • The agent responsible of importation places the deposit at a Cashier Office, which guarantee you security.

Deposit of Guarantee

  • The importer can effectuate a deposit in different form (as told before). For a short-term import (1 to 2 months) importation of motorcycles through the Bangkok Port Customs Office and the Suvanabhumi International Airport Cargo Clearance Customs Office, the importer has the option to offer himself, if he wishes to, as a guarantee.
  • If the importer isn’t in capacity of delivering one of the guarantee stated above, he/she can contact the embassy to compose a letter to Customs giving approval of the importer’s self-guarantee.
  • Customers verify the vehicle and personal items. Once everything checked, they edit a copy of the “Simplified Goods Declaration to the agent”.

import vehicle thailand

Clearance Procedures for a Temporary Export of Personal Vehicles

  • The agent in charge of exportation send the copy of the Simplified Goods Declaration delivered by Customs during importation to the Customs house at the port of exit
  • Customs also verify the vehicle and personal items (just as for the importation), document about the re-exported vehicle. They also make sure to register electronically your vehicle. Finally, the cash deposit or bank guarantee given during all the importation papers will be returned.

Failure to Re-Export the Vehicle within the Time-Limit

  • If the importation agent does not succeed to re-export the vehicle before the deadline previously fixed, customs will not return the amount of money guarantee given at the time of importation.

Imposition of Guarantee

  • If the agent fails to re-export the vehicle or boat/vessels before the deadline, and if he doesn’t wish to overcome the regulations, a 1,000 Baht fine per day, (not going over 10,000 Baht in total,) will be noted from the due date of the Contract.

The term Yatch and sports boat do not include boat imported for business, scientific research, military purposes.

The importation agent can extend the allowance up to 6 months. Although it is rare, extensions of time limit can reach 8 months for exceptional circumstances (eg : a broken engine)

The extension of time limit allowance can be applied at a Customs House.

A Permanent Import of Personal Vehicles

New vehicles of all types not already registered in foreign counties are accepted to be imported without asking for an import particular type of license from the Ministry of Commerce. It is important to note that for the vehicles with the weight less than 3500 Kg the importer must get a mandatory import permit from the Industrial Standard Institute, Tel. 02-2023331.

Used / secondhand vehicles must be followed of an import permit from the Foreign Trade Department of the Ministry of Commerce, (Tel. 02-5474804). 

Warning: to import a used/secondhand vehicle the importing wholesaler must have a permit from the Foreign Trade Department of the Ministry of Commerce, anteriorly obtain in relation of the vehicle landing. In the contrary, the importer would be target to a financial penalty of 10 percent of the price of the vehicle but not less than 1,000 Baht, or exceeding 20,000 Baht.

Criteria for a Permanent Import of Used/Secondhand Vehicles

  • An importing wholesaler is entitled to receive only ONE used/secondhand vehicle for personal use.
  • The importer has to be resident in Thailand, if it is not the case. The person in charge of the import must stay in Thailand for ONE year minimum. The presentation of a non-immigrant visa issued by the Immigration Bureau is required. The National Police Office delivered also a work permit issued by the Ministry of Labor and Social Welfare at the time of importation.
  • If the importer legally live in Thailand but he is married to a stranger, he/she needs to show documentary evidence of marriage and proof of changing residence to Thailand. From the date of transferring the ownership to the date of landing in Thailand, the vehicle has to be possessed and owned at least one and a half year abroad.
  • If the importer legally live in Thailand, he/she has the right to import vehicle only if he/she has owned and possessed the imported vehicle with a valid driving license for at least one and a half year while staying abroad. Vehicle is accompanied by the owner on the change of residence.

Documents needed

(1) General Documentation:

  • A Bill of Lading or Air Waybill;
  • An Import Goods Declaration and 3 duplicates;
  • A Release Order (Kor Sor Kor 100/1);
  • An insurance premium invoice;
  • Proof of vehicle purchase (if any);
  • Other relevant documents (if any) e.g. a power of attorney.

(2) Additional Documentation for the used/secondhand personal vehicles:

  • A Vehicle Registration Certificate indicating that the imported vehicle was used abroad;
  • A passport in case of changing residence;
  • A House Certificate and an Identification Card;
  • An import permit from the Foreign Trade Department of the Ministry of Commerce

Import Clearance Procedures

  • An import agent submits an Import Goods Declaration with all valid documents to the Customs office/house at the port of entry;
  • Government import duties department verifies the documents, distributes a Goods Declaration number and evaluates liable taxes and duties;
  • An import agent settles accountable taxes and duties at a Cashier Office;
  • An import agent shows the receipt given by the Cashier Office to a Customs Inspection Office to bring the imported vehicles from Customs custody.

How are your taxes and import duties assessed?

The value of your vehicle is based on the evaluation of 3 factors called CIF: Cost, Insurance and Freight.

  • Customs value
  • On the purchase price of new vehicles intended for export or import via a

authorized person

  • In case the purchase price 4.1.1 is not available, the value of the vehicle referenced in the Car Price Guide with 25% discount will be used as the FOB value.
  • If you have made changes to your vehicle (for example, modification of the original parts), they will be taken into account.
  • If your vehicle shows material damage, for example due to accidents, these will be taken into account and will reduce the price of the vehicle depending on the case.
  • For used vehicles, the customs value is updated according to the registration period. See the table below:
Discount Rates for Used / Secondhand Vehicles  
1 Registration Period Not exceeding 2 months But not exceeding 2.5 % Discount
2 Registration Period Exceeding 2 months But not exceeding 4 months 5 % Discount
3 Registration Period Exceeding 4 months But not exceeding 6 months 7.5 % Discount
4 Registration Period Exceeding 6 months But not exceeding 8 months 10 % Discount
5 Registration Period Exceeding 8 months But not exceeding 10 months 12.50 % Discount
6 Registration Period Exceeding 10 months But not exceeding 1 year 15.00 % Discount
7 Registration Period Exceeding 1 year But not exceeding 1 year 2 months 16.67 % Discount
8 Registration Period Exceeding 1 year 2 months But not exceeding 1 year 4 months 18.33 % Discount
9 Registration Period Exceeding 1 year 4 months But not exceeding 1 year 6 months 20.00 % Discount
10 Registration Period Exceeding 1 year 6 months But not exceeding 1 year 8 months 21.67 % Discount
11 Registration Period Exceeding 1 year 8 months But not exceeding 1 year 10 months 23.33 % Discount
12 Registration Period Exceeding 1 year 10 months But not exceeding 2 years 25.00 % Discount
13 Registration Period Exceeding 2 years But not exceeding 2 years 2 months 26.67 % Discount
14 Registration Period Exceeding 2 years 2 months But not exceeding 2 years 4 months 28.33 % Discount
15 Registration Period Exceeding 2 years 4 months But not exceeding 2 years 6 months 30.00 % Discount
16 Registration Period Exceeding 2 years 6 months But not exceeding 2 years 8 months 31.67 % Discount
17 Registration Period Exceeding 2 years 8 months But not exceeding 2 years 10 months 33.33 % Discount
18 Registration Period Exceeding 2 years 10 months But not exceeding 3 years 35.00 % Discount
19 Registration Period Exceeding 3 years But not exceeding 3 years 2 months 36.67 % Discount
20 Registration Period Exceeding 3 years 2 months But not exceeding 3 years 4 months 38.33 % Discount
21 Registration Period Exceeding 3 years 4 months But not exceeding 3 years 6 months 40.00 % Discount
22 Registration Period Exceeding 3 years 6 months But not exceeding 3 years 8 months 41.67 % Discount
23 Registration Period Exceeding 3 years 8 months But not exceeding 3 years 10 months 43.33 % Discount
24 Registration Period Exceeding 3 years 10 months But not exceeding 4 years 45.00 % Discount
25 Registration Period Exceeding 4 years But not exceeding 4 years 2 months 46.67 % Discount
26 Registration Period Exceeding 4 years 2 months But not exceeding 4 years 4 months 48.33 % Discount
27 Registration Period Exceeding 4 years 4 months But not exceeding 4 years 6 months 50.00 % Discount
28 Registration Period Exceeding 4 years 6 months But not exceeding 4 years 8 months 51.67 % Discount
29 Registration Period Exceeding 4 years 8 months But not exceeding 4 years 10 months 53.33 % Discount
30 Registration Period Exceeding 4 years 10 months But not exceeding 5 years 55.00 % Discount
31 Registration Period Exceeding 5 years But not exceeding 5 years 2 months 55.83 % Discount
32 Registration Period Exceeding 5 years 2 months But not exceeding 5 years 4 months 56.67 % Discount
33 Registration Period Exceeding 5 years 4 months But not exceeding 5 years 6 months 57.50 % Discount
34 Registration Period Exceeding 5 years 6 months But not exceeding 5 years 8 months 58.33 % Discount
35 Registration Period Exceeding 5 years 8 months But not exceeding 5 years 10 months 59.17 % Discount
36 Registration Period Exceeding 5 years 10 months But not exceeding 6 years 60.00 % Discount
37 Registration Period Exceeding 6 years But not exceeding 6 years 2 months 60.50 % Discount
38 Registration Period Exceeding 6 years 2 months But not exceeding 6 years 4 months 61.00 % Discount
39 Registration Period Exceeding 6 years 4 months But not exceeding 6 years 6 months 61.50 % Discount
40 Registration Period Exceeding 6 years 6 months But not exceeding 6 years 8 months 62.00 % Discount
41 Registration Period Exceeding 6 years 8 months But not exceeding 6 years 10 months 62.50 % Discount
42 Registration Period Exceeding 6 years 10 months But not exceeding 7 years 63.00 % Discount
43 Registration Period Exceeding 7 years But not exceeding 7 years 2 months 63.50 % Discount
44 Registration Period Exceeding 7 years 2 months But not exceeding 7 years 4 months 64.00 % Discount
45 Registration Period Exceeding 7 years 4 months But not exceeding 7 years 6 months 64.50 % Discount
46 Registration Period Exceeding 7 years 6 months But not exceeding 7 years 8 months 65.00 % Discount
47 Registration Period Exceeding 7 years 8 months But not exceeding 7 years 10 months 65.50 % Discount
48 Registration Period Exceeding 7 years 10 months But not exceeding 8 years 66.00 % Discount
49 Registration Period Exceeding 8 years But not exceeding 8 years 2 months 66.33 % Discount
50 Registration Period Exceeding 8 years 2 months But not exceeding 8 years 4 months 66.67 % Discount
51 Registration Period Exceeding 8 years 4 months But not exceeding 8 years 6 months 67.00 % Discount
52 Registration Period Exceeding 8 years 6 months But not exceeding 8 years 8 months 67.33 % Discount
53 Registration Period Exceeding 8 years 8 months But not exceeding 8 years 10 months 67.67 % Discount
54 Registration Period Exceeding 8 years 10 months But not exceeding 9 years 68.00 % Discount
55 Registration Period Exceeding 9 years But not exceeding 9 years 2 months 68.33 % Discount
56 Registration Period Exceeding 9 years 2 months But not exceeding 9 years 4 months 68.67 % Discount
57 Registration Period Exceeding 9 years 4 months But not exceeding 9 years 6 months 69.00 % Discount
58 Registration Period Exceeding 9 years 6 months But not exceeding 9 years 8 months 69.33 % Discount
59 Registration Period Exceeding 9 years 8 months But not exceeding 9 years 10 months 69.67 % Discount
60 Registration Period Exceeding 9 years 10 months But not exceeding 10 years 70.00 % Discount
61 Registration Period Exceeding 10 years According to a condition of vehicle

Cost of insurance

  • If you paid for your insurance before arrival, the actual cost of the insurance is applied.
  • In case the cost of insurance 4.2.1 is not available, based on 1% of the FOB value.

Cost of transport

This cost will be calculated as follow:

  • If you have the last transport cost for your vehicle, it will be applied
  • In the case where the last transport cost is not available, the cost will be based on the highest cost already applied on a vehicle of the same make and model already imported in the last 6 months. If your vehicle is not referenced, the case will be studied by the customs
  • In the case where the transport costs indicated in 4.3.1 and 4.3.2 are not available, the highest transport cost of the different model vehicle imported in the previous 6 months is applied, taking into account the weight, the specification and the country of origin. If transportation costs do not exist, Customs will look at each case individually.
  • In the case where the vehicle declaration costs more than the items in 4.3.2 and 4.3.3, the highest cost is applied
  • If imported by air, the actual cost of transportation is applied. If the actual cost of transportation is not available, the transportation costs of the airline are applied.
  • In the case where the transport costs mentioned above are not available, the transport cost is calculated at 10% of the FOB value.

Table of Tax and Duty Rates

Type of Vehicles Cylinder Capacity Duty (%) Excise Tax (%) (Multiplier) Interior Tax (%)* VAT (%) Total (%)
Personal Vehicle including passenger vehicle with not more s than 10 seats Not exceeding 2000 cc. and not more than 220 horse power 80 30 (0.4477612) 10 7 187.47
2001 cc. but not exceeding 2500 cc. and not more than 220 horse power 80 35 (0.5691057) 10 7 213.171
2501 cc. or but not exceeding 3000 cc. with not more than 220 horse power 80 40 (0.7142857) 10 7 243.94
Exceeding 3000 cc. or more than 220 horse power 80 50 (1.1111111) 10 7 328

* The internal tax is 10% of the excise tax.

Example of tax calculation

The cost of insurance and freight for imported vehicles, taxes included, are as follows:

Import CIF value = 100 Bath Import duty = 80%

Excise tax = 35%

Internal tax = 10% VAT excise tax = 7%

The total import duties and taxes imposed on this import are calculated as the following examples:

1. Import duty = (CIF value * Import duty rate)

= (100 * 0.8)

= 80 Thai Baht

 

2. Excise tax = (CIF value + import duty) * {Excise tax rate / 1- (1.1 * Excise tax rate)}

= (100 + 80) * {0.35 / 1- (1.1 * 0.35)} = 180 * 0.5691057

= 102,439 Thai Baht

 

3. Domestic Tax = Excise Tax * Domestic Tax Rate

= 102.439 * 0.1

= 10.2439 Thai baht

 

4. Basic VAT = (CIF value + import duty + excise tax + domestic tax)

= (100 + 80 + 102.439 + 10.2439)

= 292.6829 Thai baht

 

5. VAT = basic VAT * VAT rate

= 292.6829 * 0.07

= 20.4878 Thai baht

Total customs duties = 1 + 2 + 3 + 5 = 213.171 THB

 

Type of Vehicles Cylinder Capacity Duty (%) Total (%)
Motor Vehicle (Tariff Heading 87.03) Not exceeding 2000 cc. 80 188
2001 cc. but not exceeding 2500 cc. 80 213
2501 cc. or but not exceeding 3000 cc. 80 244
More than 3001 cc. 80 328
Motorcycle
(Tariff Heading 87.11)
60 77.04
Electric Motorcycle 60 72
Electric Bicycle 60 72

The total taxes applied to vehicles and motorcycles corresponds to the addition of: customs duty + excise tax + domestic tax + 7% of VAT

  • Regarding the motorcycle and the electric bike, the taxes correspond to: customs duties + 7% of VAT
  • If you want to import used vehicles (cars or motorcycles) or second hand, an import permit is required.

You will find it at the Department of Foreign Trade before importing. For more information, please contact (02-547-4804.) or check directly with Thai customs, please follow this link : Import car – Thailand customs