🚗 🏍️ Import a car in Thailand 🇹🇭

How to Import a car to Thailand?

Importing a vehicle in Thailand is anything except an easy task to accomplish. You will have to achieve a sizable paperwork, no matter of the type of vehicle and purpose of this import. Depending on the time you need your vehicle to stay in the territory of Thailand, you can be dutiable to pay zero to 200% of the value of your vehicle.

Also, because of the import taxes policy, you must know that the prices of foreign new cars in the Thai dealership are almost doubled comparing to their place of origin. For example, a new Mercedes E Class costs 46 850 € in Germany, while in Thailand it costs 92 691 €.

Now that you have a global idea of the Thai legislation in terms of vehicle importation, let’s study your personal case precisely, to see what is needed to be done.

Temporary Import of Personal Vehicle

If your vehicle (motor vehicle, motorcycle, yacht, sports boat, fishing boat…) is aiming to stay for a period of 1-2 months, but not exceeding 6 months, you will not have to pay any duty.

The necessary documents are the following:

• A Special Goods Declaration and 5 copies of it
• A Vehicle Registration Certificate
• The international driving license, the passport and the ID card of the pilot of the vehicle
• If the pilot and the owner of the vehicle are two different persons, a Letter of Attorney should be provided
• The well-completed application form
• A proforma invoice to testify the purchase of the vehicle
• A Certificate of Legal Entity
• A re-export Contract
• Any other applicable documents

Clearance process 

• Your agent / The importer transmits all the record to the Customs office at the port of entry. Furthermore, passengers, luggage, vehicle’s accessories must be declared simultaneously at the Customs.
• Customs checks the record, assigns a Declaration number, and then implements a bank guarantee or a cash deposit that covers the duties and responsibilities.
• Your agent / The importer positions the money or bank guarantee in a cashier desk.

Deposit of Guarantee

There are two forms of deposit of guarantee, a bank guarantee or a cash deposit. The amount of money evaluated by Customs is based on all duties and taxes to be paid to Customs. The agent/importer should provide Customs with a document testifying that the guarantee is deposited.

An exception is made for motorcycles imported via the Suvarnabhumi International Airport Cargo Clearance Customs Office or the Bangkok Port Customs Office. In that situation, the importer can position himself as a guarantee. In this objective, the importer must ask his Embassy to provide Customs with a letter approving its self-guarantee.

Procedures for exporting back the vehicles

• The agent/exporter returns the duplicate of the Simplified Goods Declaration to the Customs desk at the port of exit.
• The belongings and vehicle are inspected again and recorded for the exportation.
• The import registration is suppressed, and the bank guarantee/cash deposit is given back to the agent/exporter.
• If the exportation within the deadline established in the bond and security paper is failed, the total amount of bank guarantee/cash deposit will be fully imposed by Customs.

Imposition of Guarantee

The full amount of guarantee deposited will be imposed by customs if the time-limit is exceeded, or if the importer testifies that he doesn’t wish to export back the vehicle.

If the importer is wanting to extend the staying of his vehicle, Customs may allow an up to six months-time-limit extensions. For all exceptional occurrence, like engine accident or breakage… an extension of 6 to 8 months from the date of importation may be attributed. All this should be made at a Customs office.

Permanent Import of Personal Vehicle

All categories of new vehicles that aren’t yet registered overseas can be imported without an import permit issued by the Ministry of Commerce. If the vehicle is weighing less than 3500 Kgs, an import permit from the Industrial Standard Institute is required. 

Requirements for a Used/Second hand Vehicle Permanent Import

• Only one second hand/used vehicle can be imported by the importer for personal purpose.
• If he or she is a non-resident, the importer must stay in Thailand for one year minimum, and present work-permit and a non-immigrant visa.
• If he or she is a Thai resident marrying a foreigner, the importer must provide documents testifying of marriage and change of residence to Thailand. He also must possess the imported vehicle for minimum one year and a half before the arrival date in Thailand.
• If he or she is a Thai resident, the importer can import a vehicle only at the same time of the change of residence. He also must own the vehicle for a year and a half at minimum, before moving to Thailand.

Documents required

General documentation:

• An Import Goods Declaration and 3 copies;
• An Airway Bill or Bill of Lading
• An evidence of the vehicle purchase
• A Release Order (Kor Sor Kor 100/1)
• An insurance premium invoice
• Any other valuable documents

Further documentation for second hand/used personal vehicles:

• ID Card and Certificate of residence
• If it’s a change of residence, a Passport
• A Vehicle Registration Certificate
• An Import Permit

Import Clearance Procedures

1. The agent/importer provides to the Customs desk at the port of entry the Import Goods Declaration with all the necessary documents
2. All the documents are checked, a Goods Declaration number is given, the Customs evaluates the applying duties and taxes
3. The agent/importer pays the taxes and duties at a Cashier Office
4. The agent/importer provides the receipt of the deposit to a Customs office
5. The vehicle is freed from the Customs warehouse

Duty and Tax Calculation

• The considered value of the vehicles imported are their CIF value
• In case that the purchase price remains undetermined, a 25% devaluation on the “Parkers Car Price Guide and Japanese Car” prices are occurred as a FOB value
• Any enhancement or modification on the vehicle is well-noted to calculate its value
• If any occurrence has damaged the vehicle, it will be considered in the vehicle’s value calculation

For second hand/used vehicles the value is devaluated according to this method shown below:

Insurance Cost

• If the insurance cost is paid before that the vehicle arrives, the same cost is applied
• If the cost of insurance isn’t available, it is evaluated at 1% of the FOB value (maybe different according to type of vehicles)

Transport cost

• The most expensive cost of the same model and brand of vehicle imported in the last six months will serve as a value
• The most expensive cost of the different model of vehicle imported in the last six months, considering the vehicle category, weight and provenance, will serve as a value
• The higher cost is retained
• If it’s an air import, the actual transport cost is retained
• If the transport costs detailed above are not findable, the cost is evaluated at 10% of the FOB value
• The interior tax is evaluated at 10% of the Excise tax

Table of Tax and Duty Rates:

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

Additional Information