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Unit 11: Warehousing and Duty Drawback

When Customs grants an approval for the duty drawback scheme, the importer is required to Notes
pay applicable import duty. Five payment options are provided as follows:
 Cash;

 Guarantee issued by the Ministry of Finance;
 Bank guarantee;
 Revolving guarantee provided by a commercial bank (Revolving guarantee must cover
full amount of applicable duty); or
 Other security deposited for import duty payment.

First-Time Request for Approval of Duty Drawback

The request for approval of duty drawback must be in the form of a letter as indicated by
Customs and accompanied by the documents/information listed below:
 The request for approval of duty drawback under Section 19 BIS (Form Kor Sor Kor 29);

 A certification letter issued not more than 6 (six) months by the Ministry of Commerce
indicating legal person registration, the purposes of the legal person, authorized person,
paid up registered capital, and a company address;
 A Factory Operation Notice (Form Ror Ngor 2), or a Factory Operation Permit (Form Ror
Ngor 4) or Factory Operation Certification issued by a government agency. If an importer
does not own the factory himself, a lease contract, an employment contract or a sales
contract together with the Factory Operation Notice (Form Ror Ngor 2), or a Factory
Operation Permit (Form Ror Ngor 4) or Factory Operation Certification issued by a
government agency of the land lord, the employer or the buyer as the case may be.

The importer then submits a request form (Form Kor Sor Kor 29) and all supporting documents
to Customs. Thai Customs has set standard for granting an approval within one day of receipt of
all necessary documents and information. If additional information is not submitted promptly
upon the request of Customs, Thai Customs cannot guarantee that the approval will be granted
within one days.
Please note that the importer may request Customs to revise certain particulars in the approval
of duty drawback at the later stage. Similar procedures for the first-time request for approval of
duty drawback must be followed under this circumstance. The approval is granted within one
working day from the date of receiving all required documents.
In addition, the importer granted approval for the duty drawback under Section 19 BIS is also
allowed to amend the name other than that given at the first-time request, provided that the
company registration with the Ministry of Commerce and the Revenue Department is revised.
The minimum documents required for the amendment of the name are as listed below:
 A request to amend the name of the importer granted an approval for duty refund under
Section 19 BIS

 A letter certifying that an approval for duty drawback under Section 19 BIS has been
granted

 A certification letter issued by the Ministry of Commerce indicating the status of a legal
person registration, the purposes of a legal person, authorized person and company address
where the name of the importer is amended.

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