Jul 2010
Importations of information technology products may be eligible for the duty reduction or exemption under Thailand’s commitments to the Information Technology Agreement (ITA), the international cooperation under the WTO's auspices.
To enjoy the ITA privilege in Thailand, the goods must be included in Thailand’s ITA list as announced by the Ministry of Finance Notifications Tor.Sor.3 dated 28 Dec 2001, effective 1 Jan 2002, and Tor.Sor.4 dated 28 Dec 2001, effective 1 Jan 2002. For Customs formality purposes, Thai Customs normally requires product catalogues in the case of importations of software. Where various types of software are imported, submission of the catalogue for each of them might not be convenient to the importer.
Another issue that the importers should be aware of is the interpretation of the description of products covered under the ITA schedule. The implementation in Thailand is not just on the classification code of the product, but there are often separate rules of interpretation on dual use goods, or those that do not meet the exact description in the ITA schedule.
Despite the potential inconveniences, the utilisation of the ITA could potentially help save the duty burden for eligible products. However, prior discussion with Thai Customs on the appropriate arrangements on the submission of the required supporting documents as well as thorough planning is advised prior to implementation.
