The Company have business of clothes production which we have the related companies in many countries overseas. We are the VAT registrant and one of our client have ordered the clothes model that we did not produce, which we have ordered such model from our related company in overseas. Our client have filed the Import Entry Declaration by themselves which it  specified the price on the invoice and packing list same as the price sold to client. We would like to inquire that if our client’s establishment stay in the Export Processing Zone (EPZ) and they obtain the import duty exemption, we need to collect them for the VAT  at 7% or 0%?

Panwa: In case the Company sale the product to buyer and such product import from overseas and transfer it to buyer to file the Import Entry Declaration to the Customs’ officer to pay VAT to officer according to the Revenue Code section no. 83/3 space one  which such sale income should not include as the VAT base of Company according to the Revenue Code section no. 79(4) and the Notification of the Director-General of the Revenue Department About VAT (No. 40).

Anyways, you could visit our website Custom Duties for more details and if you need further assistance for monthly tax filing, half-year tax filing and doing yearly tax, kindly note that we could assist for such click here.

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th