Thailand Customs extends its voluntary disclosure programme for another 5 years to September 2031

The Customs Department has extended its “One-Stop Service” scheme for the voluntary payment of additional taxes and duties for another 5 years, from 1 October 2026 to 30 September 2031.  

The programme allows businesses acting in good faith to come forward and correct underpayments, including errors in tariff classification or declared customs values. 

Applicants must submit a request to the Post-Clearance Audit Division with declaration details and supporting records, such as invoices, contracts and payment evidence.  

Applicants that cooperate with Customs during their review of the application and pay the outstanding duties and other taxes, including import VAT, will receive consideration for waiver of customs penalties. Customs surcharges, normally 1% per month, may also be reduced to: 

- 0.25% per month for payment within one year; 

- 0.50% per month for payment after one year but within two years; or 

- 0.75% per month for payment after two years but within three years. 

These periods run from the time of removal of the goods from customs custody. 

Import VAT penalties qualify for similar waiver relief under Revenue Department rules, provided the importer had no intention to evade tax and has co-operated fully.  

The programme excludes cases involving evasion, prohibited or restricted goods, intellectual property infringements, and cases already subject to relevant audits, searches or proceedings.