Thailand: New voluntary additional customs duty payment program
Available from October 1, 2026, through September 30, 2031
October 9, 2026
The Thai Customs Department announced a new voluntary additional duty payment program available from October 1, 2026, through September 30, 2031. The program is intended to facilitate compliance by allowing businesses to voluntarily correct customs declarations and settle underpaid duties before the noncompliance is identified through a customs audit or government investigation.
Under the program, an eligible applicant that identifies an underpayment of customs duties and voluntarily approaches the Thai Customs Department may:
- Pay outstanding customs duties and other taxes in full to the Post-Clearance Audit Division instead of at the ports of entry.
- Potentially receive mitigation of applicable customs penalties, subject to the Thai Customs Department’s review and applicable criteria.
- Qualify for reduced customs duty surcharges on outstanding or additional customs duties, instead of the standard surcharge rate of 1% per month. The monthly customs duty surcharge may be reduced to 0.25%, 0.50%, or 0.75% for goods imported during the previous one, two, or three years, respectively.
Read an October 2026 report prepared by the KPMG member firm in Thailand