Post-audit is a tax investigation by the customs after import clearance. It is aimed at confirming appropriateness of tax payments for imported cargos and securing proper taxation. Post-audit is conducted in two ways: (1) post-audit for the goods without extensive examination when imported ( for example, green-line imports); and (2) policing of wrongdoings based on some confirmed information. The Customs Department says, "Post-audit is not necessary to be conducted with every imports."
According to a major international accounting firm, "different tariff codes" are often identified in post-audit. They say, "Undervaluing is often pointed out as well. Although an invoice price may represent actually paid price (CIF), handling charges may be separately charged later. Such incidental expenses should also be included in the taxable amount. Royalties, rebates, commissions and other additional elements may be taxable, too."
According to Article 113.2 of the Customs Law, the documents pertaining to clearance should be kept for a period up to 5 years. Article 10 of the law, however, provides that the power of the Customs Department to collect any insufficiency of tariffs will be extinguished 10 years from the date of import.
5. AFTA/ FTA
6. Board of investment
7. Container Specification
8. Estimated transit time from Thailand to
9. Export, Trade and Shipping Terms
