The new Customs Act B.E 2560 (2017) was published in the Royal Gazette on 17 May 2017 and will take effect on 13 November 2017. It is the culmination of eight years of negotiations and deliberations, against the backdrop of massive political changes. The implementation and enforcement of the new Act will be the biggest development in Thailand's customs environment since the first customs law was introduced in B.E. 2469 (1926).

Despite having undergone several updates, certain aspects of the current Act of 1926 have posed difficulties for importers, exporters, business operators and even the Customs authority. For example, many of the criminal provisions are onerous, create prosecution incentives and shift the burden of proof to the accused. Penalties are significantly out of proportion to the alleged wrongdoing. The current Act also lacks transparency, for example, there is little clarity in respect to the post-clearance audit and appeal process.

The new Act of 2017 contains some welcomed changes for the business community.

Visit us at www.mayerbrown.com

Mayer Brown is a global legal services organization comprising legal practices that are separate entities (the Mayer Brown Practices). The Mayer Brown Practices are: Mayer Brown LLP, a limited liability partnership established in the United States; Mayer Brown International LLP, a limited liability partnership incorporated in England and Wales; Mayer Brown JSM, a Hong Kong partnership, and its associated entities in Asia; and Tauil & Chequer Advogados, a Brazilian law partnership with which Mayer Brown is associated. "Mayer Brown" and the Mayer Brown logo are the trademarks of the Mayer Brown Practices in their respective jurisdictions.

© Copyright 2016. The Mayer Brown Practices. All rights reserved.

This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein. Please also read the JSM legal publications Disclaimer.