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ARTICLE · 05 JUNE 2001

Customs Law Amendments No. 16/17

Tilleke & Gibbins
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ThailandInternational Law
Pimvimol Vipamaneerut
Pimvimol Vipamaneerut
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The Thai Legislature has recently enacted two pieces of legislation amending the Customs Act B.E. 2469 (1926) (hereinafter, referred to as "the Act"). In this article, I will discuss the rationale behind these amendments and explain the ways in which they have reformed Thai customs law.

I. Amendment No. 16

Amendment No. 16 (The Customs Act (No.16) B.E. 2542 (1999)) Came into force on November 26, 1999. It augments Section 27 and modifies Section 32 of the Act.

The rationale behind this amendment was to suppress widespread tax and customs evasion. The Thai Legislature hoped that the following changes would make life more difficult for smugglers on the sea by expanding the definition of illegal actions, as well as by creating broader measures for confiscation of vessels involved in prohibited activities.

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