Our company is VAT registrant, and we have a new customer which established and carry on the business in customs free zone. Could you please advise how we should consider regarding sales VAT when we will sell our goods to them?

Panwa: The VAT registrant’s company who will take the goods into customs free zone in accordance with the type, rule, procedure and condition prescribed by the Director-General shall be considered as export under section 77/1(14) (a) in accordance with the Revenue Code.

It shall use the 0% rate in VAT calculation; thus, the company does not need to collect 7% of VAT when sell the goods to the new customer in customs free zone. Thus, we provide tax consulting, advisory and related services, please click here. 

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

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Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.