Bringing your car to Thailand is not recommended. Cars are subject to high luxury tax, equal to
200% of the cars value when new as assessed by Thai Customs, plus tax on the transport fee.
Therefore, it is recommended to rent, lease or buy your own car in Thailand.

The following is from the Thai Customs Dept

IMPORTING PERSONAL VEHICLES

A temporary import of personal vehicles for a short visit e.g. a motor vehicle, motorcycle, yacht,
sports boat, or fishing vessel, etc. into Thailand by owners shall be grant tax/duty relief provided
that they are to be re-exported within 1-2 months but not exceeding six months. Any persons
intending to temporarily import personal vehicles e.g. a motor vehicle, motorcycle, yacht, sports
boat, or fishing vessel, etc. have to closely observe the following Customs regulations and
conditions:

Documents: The minimum documents required for a temporary import of personal vehicles
consist of:

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

Clearance Procedures for a Temporary Import of Personal Vehicles

   An importer/agent submits the Declaration Form and all supporting documents to the Customs
   office/house at the port of entry. It is also required that all fittings and accessories of the
   vehicle as well as passengers and accompanying luggage are declared to Customs at the time
   of entry.

   Customs verifies the Declaration Form and all supporting documents, allocates the
   Declaration number, and then set up a cash deposit or bank guarantee covering the full
   amount of liable taxes and duties.

   The importer/agent places the cash deposit or bank guarantee at a Cashier Office.

Deposit of Guarantee

   An importer is allowed to deposit a guarantee in a form of either cash deposit or a bank
   guarantee. However, for a temporary import of motorcycles via the Bangkok Port Customs
   Office and the Suvanabhumi International Airport Cargo Clearance Customs Office, the
   importer is allowed to offer himself as a guarantee.

   In case where the importer is unable to deposit a guarantee either in a form of a cash deposit
   or a bank guarantee, he/she may request the embassy to issue a letter to Customs granting
   approval of the importer’s self-guarantee.

   The amount of a cash deposit and a guarantee calculated by Customs is determined on the
    basis of all liable taxes and duties to be paid to Customs.

   The importer/agent presents evidence of deposited guarantee to Customs.

   Customs inspects the vehicle and personal belongings, then, returns one copy of the
   Simplified Goods Declaration to the importer/agent. Please note that the importer is required to
   retain the copy of the Simplified Goods Declaration and return it to Customs upon exportation.

Clearance Procedures for a Temporary Export of Personal Vehicles

   An exporter/agent submits the copy of the Simplified Goods Declaration issued by Customs
   upon importation to the Customs office/house at the port of exit; and

   Customs inspects the vehicle and personal belongings, records the re-exported vehicle, writes
   off the import registration electronically, then, discharges the cash deposit or bank guarantee
   posted at the time of importation to the exporter/agent.  

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

   In case where the importer fails to re-export the vehicle within the time-limit as set out in the
   bond and security paper, Customs will impose the full amount of a cash deposit or bank
   guarantee posted at the time of importation without any reduction.

Imposition of Guarantee:

   When the temporary time-limit set in the bond and security paper is due, or an importer
   provides a written notice to Customs that he does not wish to re-export the vehicles
   temporarily imported, Customs will impose the full amount of liable taxes and duties as
   indicated without any reduction.

   In case where motor vehicles or motorcycles are temporarily imported into Thailand for a short
   visit via the border points and to be re-exported at the conclusion of the visit, but the importer
   fails to do so within the time-limit as indicated in the bond and security paper, provided he/she
   does not intend to violate the regulations, a 100-Baht fine per day, but not exceeding1,000 Baht
   in total, shall be charged from the due date of the Contract.

   In case where boats/vessels are temporarily brought into Thailand and to be re-exported at the
   conclusion of the visit, but the importer fails to do so within the time-limit as indicated in the
   bond and security paper, provided he/she does not intend to violate the regulations, a 500
   -Baht fine per day, but not exceeding 5,000 Baht in total, shall be charged from the due date of
   the Contract.

    The term “yacht/ sports boat” means any boat used solely for pleasure or sports; but
    excluding those imported for commercial, military, and scientific research purposes. A master
    of a yacht/sports boat or fishing vessel from abroad is required to make an arrival and
    departure reports of such boat or vessel to Customs upon the arrival or departure, as the case
    may be.            

(2)     In case where an importer wants to extend the temporary allowance as set out in the bond
and security paper, Customs may extend the time-limit to allow the vehicle to remain in Thailand for
up to six months. In exceptional circumstances e.g. a broken engine, car accident, etc., the time-
limit may be extended to more than six months but not exceeding eight months from the date of
importation.  The extension of the temporary allowance can be applied at a Customs House.

A  Permanent  Import  of  Personal  Vehicles

New vehicles of all types
not yet registered abroad are allowed to be imported without
applying for an import permit from the Ministry of Commerce. However, for the vehicles with the
weight less than 3500 Kgs., an importer needs to obtain an import permit from the Industrial
Standard Institute, Tel. 02-2023331.

Used / secondhand vehicles need to obtain an import permit from the Foreign Trade
Department of the Ministry of Commerce, Tel. 02-5474804.  For the vehicles with the weight less
than 3500 Kgs., the importer needs to obtain an import permit from the Industrial Standard Institute
as well.

Warning   For the importation of used/secondhand vehicles, an importer needs to obtain an
import permit from the Foreign Trade Department of the Ministry of Commerce
before the arrival
of the vehicles
; otherwise he/she shall be liable to a fine equal to 10 percent of the price of
vehicle but not less than 1,000 Baht, or exceeding 20,000 Baht.      

Criteria for a Permanent Import of Used/Secondhand Vehicles

   An importer is eligible to import only ONE used/ secondhand vehicles for personal use.

   In case where the importer is a nonresident, he/she is required to stay in Thailand for at least
   ONE year and present a non-immigrant visa issued by the Immigration Bureau, the National
   Police Office together with a work permit issued by the Ministry of Labor and Social Welfare at
   the time of importation.

   In case where an importer is a Thai resident marrying a foreigner, he/she is required to present
   documentary evidence of marriage and proof of changing residence to Thailand. Also the
   importer has to own and possess the imported vehicle for at least one and a half year while
   staying abroad, from the date of transferring the ownership to the date of arrival into Thailand.

   In case where an importer is a Thai resident, he/she is allowed to import a vehicle only when
   such vehicle is accompanied the owner on the change of residence and he/she has owned
   and possessed the imported vehicle together with the valid driving license for at least one and
   a half year while staying abroad.

2.         Documents

(1)        General Documentation:

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

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

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

3.      Import Clearance Procedures

   An importer/agent submits an Import Goods Declaration together with all supporting
   documents to the Customs office/house at the port of entry;

   Customs verifies the documents, allocates a Goods Declaration number and calculates liable
   taxes and duties;

   An importer/agent pays liable taxes and duties at a Cashier Office; and

   An importer/agent presents the receipt issued by the Cashier Office to a Customs Inspection
   Office to bring the imported vehicles from Customs custody.

Tax and Duty Assessment: The Customs value of the imported vehicles is determined on
   the basis of the CIF value (Cost & Insurance & Freight).

   Customs Value

   Purchase prices of new vehicles imported or exported by an authorized person

   If the purchase price in 4.1.1 is not available, the price listed in the Parkers Car Price Guide and
   Japanese Car with 25% discount may be applied as the FOB value.

   Costs of any modification or improvement of parts or accessories done on the vehicle are also
   be taken into account.

   In case where the vehicle is damaged by any incidents other than normal use e.g  car
   accidents, fire, etc. the price of the vehicle is discounted as appropriate.

   The Customs value for used/secondhand vehicles is discounted according to the registratio
   period as shown in the given table below:

Insurance Cost

   In case where the cost of insurance is paid before the arrival of a vehicle, the actual cost of
   insurance is applied.

   In case where the cost of insurance in 4.2.1 is not available, the cost of insurance is calculated
   at 1% of the FOB value.

Transport Cost

   In case where the latest transport cost of an authorized dealer is available, such cost is applied.

   In case where the transport cost in 4.3.1 is not available, the highest transport cost of the same
   make and model vehicle imported within 6 preceding months is applied.  If there is no such
   transport cost, Customs will consider each case individually.  

   In case where the transport costs in 4.3.1 and 4.3.2 are not available, the highest transport cost
   of the different model vehicle imported within 6 preceding months is applied, taking into
   consideration the weight, specification, and country of origin. If there is no such transport
   cost, Customs will consider each case individually.
 
   In case where the declared transport cost is higher than those in 4.3.2 and 4.3.3, the higher
   cost is applied.

   In case of the importation by air, the actual transport cost is applied. If the actual transport cost
   is not available, the transport cost from the airline company is applied.

   In case where the transport costs mentioned above are not available, the transport cost is
   calculated at 10% of FOB value

Table of Tax and Duty Rates

* Interior tax is calculated at 10% of Excise tax.

Example Calculation of Taxes and Duties

CIF value of the imported vehicle and applicable taxes and duties are as follows:

CIF value of the import          =          100 Thai Baht           
Import duty                               =          80 %
Excise tax                                  =          35 %
Interior tax                                 =          10 % of excise tax
VAT                                             =          7 %
The total import duties and taxes imposed on this import are calculated as follows:

1.    Import duty       =     (CIF value * Rate of import duty)
=     (100 * 0.8)
=     80 Thai Baht                    
2.    Excise tax          =     (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise
tax)}              
=     (100+80) * {0.35/1-(1.1*0.35)}
=     180 * 0.5691057
=     102.439 Thai Baht

3.    Interior tax         =     Excise tax * Rate of interior tax
=     102.439  * 0.1
=     10.2439 Thai Baht

4.    Base VAT           =     (CIF value+ Import duty+ Excise tax + Interior tax)
=     (100 + 80 + 102.439 + 10.2439)
=     292.6829 Thai Baht

5.    VAT                    =     Base VAT * VAT Rate
=     292.6829 *0.07
=     20.4878  Thai Baht

  Total taxes and duties = 1 + 2 + 3 + 5 = 213.171 Thai Baht


CONTACT

For further inquiry and information, you may contact the Customs Call Center at
   Tel. 1164
    or the Customs Clinic at Tel. 02-667-7880-4, Fax. 02-667-7885,
    e-mail: customs_clinic@customs.go.th.

Additional information may also be obtained from Customs ports of entry/exit.  Please consult our
telephone directory for a Customs office near you.  The listing can be found under the “CONTACT
US” section.

WARNING:  The information in this website is intended as a general guideline only and subject
to changes without prior notice. It does not in any way replace or supersede Customs and related
laws or regulations. Before relying on the information on the Website, users should independently
verify its accuracy, completeness and relevance for their purposes.
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Bringing A Car To Thailand
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