The advice from the officer of The Customs Department are as follows:

Bonded Warehouse of Duty Free Shop Type

1. Advantages of a Bonded Warehouse of Duty Free Shop Type

The bonded warehouse of duty free shop type was designed to promote tourism of Thailand by allowing tourists/travelers to buy merchandise displayed in duty free shops free of import/export taxes and duties. The goods imported from abroad or those entitled for tax and duty refund upon exportation can be stored in this type of bonded warehouse for two years. Local goods are also allowed to be removed to the bonded warehouse for display and sale.

2. Criteria and Conditions for Establishment of a Bonded Warehouse of Duty Free Shop Type

The bonded warehouse of duty free shop type is a public warehouse established at international airports or in towns to display and sell the goods for the purpose of exportation. Business operators interested in establishing the bonded warehouse of duty free shop type must be a legal person with a paid-up register capital of not less than 1 million baht. The applicant must be able to provide display and sale areas, management system, pick-up points as required by Customs, and a cash-register machine as required by the Revenue Department. It is required that 51% of the paid-up register capital belongs to the Thai national stockholder. In addition, such intending business operators must have no past record of offences against Customs or other related laws for a period of 3 years from the date of filing an application. Also they must be free from the financial obligation with Customs as well.

The licensee of the bonded warehouse shall give security by bond to the Customs Department and deposit a bank guarantee covering 50 percent of the applicable taxes and duties charged on the remaining inventory during each accounting period. It is also required that the licensee pay the annual license fee at the rate of 30,000 baht.

Source: The Customs Department, Title "BONDED WAREHOUSES” (Available in Thai only) via:http://www.customs.go.th/data_files/6e69a3efe9177be59c0a2613c0c08f17.pdf

3. More detail regarding setting up "Duty Free Shop”(คลังสินค้าทัณฑ์บนประเภทร้านค้าปลอดอากร) via:https://bit.ly/2QvvhLc.(available in Thai only). The instruction contains Rules & Regulations, Application form and Required Documents, etc.

4. Contact of The Customs Department

Tel. +66-2240-2513-6, FAX: +66-2672-8121

Source : The Customs Department:http://www.customs.go.th

Information as of June 2015