Key Takeaways

• A Re-import Certificate (Bai Sutthi Nam Klap) is used for goods exported from Thailand that are intended to be brought back, such as products sent for exhibitions, equipment used for overseas projects, or machinery sent abroad for repair.
• When exported goods are re-imported without any change in their nature or form and meet the legal requirements, they may qualify for duty exemption upon re-importation.
• Goods sent abroad for repair are subject to different tax principles from goods exported and returned in their original condition. The purpose of the export must therefore be declared correctly from the outset.
• In general, goods claiming re-import privileges must be returned within one year. An extension may be requested under the Customs Department's rules and subject to its consideration.
• Identifying goods so that they can be proven to be the same items originally exported—using Serial Numbers, Models, photographs, and Specifications—is crucial for Customs verification when they return to Thailand.

Not every business shipment sent overseas is intended to complete a sale and end the transaction.

Some shipments are sent abroad for

• Product Displays
• Exhibitions
• Product Demonstrations
• Temporary Project Use
• Testing
• Machinery Repairs
• Equipment Calibration
• Returns to the manufacturer for inspection

with plans to bring the same goods back to Thailand.

If goods are exported under ordinary export procedures without planning the Customs Procedure in advance, Customs may treat their return to Thailand as a new import. This could result in tax liabilities, documentation requirements, or the need to prove that the goods were previously exported from Thailand.

One important mechanism for these cases is the re-import privilege.

What Is a Re-import Certificate?

A Re-import Certificate (Bai Sutthi Nam Klap), as used in Customs procedures for goods that have been exported and will be returned, is evidence linking

the export

with

the re-importation into Thailand.

It enables Customs to verify that the goods being brought back are associated with goods that were previously exported.

Today, Customs procedures are primarily handled through electronic systems. It is therefore useful to understand the term “Re-import Certificate” in terms of the privilege and information recorded in the export declaration, rather than thinking of it simply as a piece of paper that accompanies goods overseas.

When Can a Re-import Certificate Be Used?

Examples include

Sending Goods Overseas for an Exhibition

A Thai company takes

• Machinery
• Product Samples
• Demo Units
• Equipment

to an overseas exhibition.

After the event, the goods are shipped back to Thailand without being sold to an overseas customer.

Sending Equipment Abroad for Temporary Use

Examples include

• Cameras
• Tools
• Testing Equipment
• Measurement Equipment
• Production Equipment

that must be used overseas for a period and then returned.

Sending Machinery Abroad for Repair

Machinery or equipment that was previously imported into Thailand and had its duties properly paid develops a problem.

It must therefore be sent back to a

• Manufacturer
• Service Center
• Overseas Supplier

for repair before the same machine is returned to Thailand.

Sending Equipment Abroad for Calibration or Service

Some types of equipment must be sent overseas for

• Calibration
• Inspection
• Maintenance
• Adjustment

before being returned for use in Thailand.

What Are the Two Main Types of Re-import Cases?

Under Part 4 of the Customs Tariff, re-import privileges can be considered in two important categories.

Type 1: Goods Exported and Returned Without Change

This applies to goods that

• Are exported from Thailand
• Are intended to be returned to Thailand
• Have not changed in nature or form
• Are returned within the prescribed period
• Were registered for the re-import privilege at the time of export

A simple example is a Thai company taking a Demo Unit machine from Thailand to an overseas trade fair.

After the event, the same machine is returned to Thailand without having been

• Modified
• Repaired
• Had parts replaced
• Further manufactured

This is an example of a situation suitable for planning the use of the Type 1 re-import privilege.

What Types of Goods May Qualify Under Type 1?

Examples include

• Machinery sent to an Exhibition
• Demo Equipment
• Samples intended to be returned
• Tools used for a Project
• Professional Equipment
• Filming Equipment
• Testing Equipment
• Measurement Equipment

The key requirement is that Customs must be able to verify that

the goods being returned = the goods previously exported

and that their nature or form has not changed while overseas.

Type 2: Goods Exported for Repair or Other Processing Abroad

Another important case involves goods that were previously imported into Thailand and had their duties paid, but were subsequently exported for repair.

For example,

A Thai company imports machinery from Germany.

↓

Import duties are paid.

↓

The machinery is used in Thailand.

↓

The machinery breaks down.

↓

It must be sent back to Germany for repair.

↓

The same machine is imported into Thailand again.

If the Customs procedures are handled correctly, the privilege may prevent the original value of the goods from being taxed again in the same way as an entirely new import.

If Machinery Is Sent Abroad for Repair and Then Returned, Must Import Duties Be Paid Again?

You must distinguish between

the value of the original machine

and

the value added through the repair.

For goods that qualify under the rules for export for repair and subsequent return, the law provides relief for the original goods previously exported.

Any value added as a result of the repair must be assessed for duties and taxes under the relevant rules.

Therefore, do not assume that

“Having a Re-import Certificate means no further taxes are payable at all.”

in every case.

Additional tax liabilities may arise if there are

• Repair Costs
• Replacement Parts
• Modifications
• Added Value

How Are Freight and Insurance Costs for Goods Sent Abroad for Repair Treated?

For qualifying goods exported for repair under Type 2, specific principles apply to the calculation of duty on the value added through the repair. The law also treats freight and insurance costs differently from an ordinary new import.

For high-value shipments, ask a Customs Broker to review

• Original Import
• Repair Invoice
• Replacement Parts
• Freight
• Insurance
• Tariff Classification

before the goods are returned.

Do not calculate the Customs Value using the ordinary import formula without checking the applicable procedure.

Is Exporting Goods for Manufacturing, Assembly, or Further Processing Different from Sending Them for Repair?

Yes.

The rules do not cover repairs alone.

There are also cases in which goods may be exported for

• Manufacturing
• Mixing
• Assembly
• Packaging
• Other Processing

abroad and then brought back.

However, the duty calculation principles for these goods are not the same as those for goods exported for repair.

The shipment's purpose must therefore be clearly declared before export.

Simply stating

“Temporary Export”

may not be sufficient.

You must specify what the goods will be used for.

How Long Is a Re-import Certificate Valid?

As a general rule, goods claiming this privilege must be returned within one year, subject to the requirements for the relevant category.

If there is a valid reason why the goods cannot be returned within the specified period, an extension may be requested under the Customs Department's rules.

Approval depends on the facts of the case and the consideration of the relevant authorities.

Do not wait until the privilege expires before taking action.

Can the Period Be Extended?

An extension can be requested in accordance with the applicable rules.

The Customs Department's guidance indicates that extensions may be considered based on the circumstances, with each extension period limited to no more than one year.

If you know in advance that

• An Exhibition has been postponed
• A Project will take longer than expected
• Repairs will take an extended period
• The Supplier has not completed the repairs

contact your Customs Broker or the authority responsible for the privilege before the deadline.

Must the Re-import Procedure Be Arranged Before Export?

It should be planned and arranged at the export stage.

The key is to establish evidence that

these goods were exported from Thailand and are intended to be returned.

If goods are exported under ordinary export procedures and the decision to return them is made several months later, claiming the privilege may become more complicated.

In some cases, a waiver may be requested under the Customs Department's rules, but a shipment should not be planned on the assumption that its documentation can be corrected retrospectively.

If Goods Have Already Been Exported Without the Re-import Privilege, Can It Be Arranged Retroactively?

You should not assume that it can be done in every case.

Customs laws and guidance provide waiver procedures for certain circumstances, but the outcome depends on

• The Export Method
• The Type of Goods
• Supporting Evidence
• The Reason
• The Customs Office
• The Officer's Consideration

If the goods have not yet left Thailand, the safest approach is to arrange the correct procedure before export.

Why Are Serial Numbers So Important?

When goods return to Thailand, Customs must be able to verify that they are the same items that were exported.

Products with Serial Numbers are therefore easier to identify.

For example,

Machine Model: ABC-500

Serial No.: TH202600123

When the machine is re-imported, these details can be compared with the export documents.

If a company has 20 machines of the same model but the documents only state

Industrial Machine 1 Unit

without any identifying information, it may be difficult to prove that the returned machine is the same one that was exported.

What Should You Do if the Goods Have No Serial Number?

Prepare other evidence that can identify the goods, such as

• Model
• Brand
• Dimensions
• Unique Mark
• Equipment Number
• Asset Number
• Engraved Number
• Photographs
• Technical Specifications

For some types of goods, an officer may need to inspect and certify the identifying details before export.

Prepare more information than just the product name.

Are Product Photographs Necessary?

They are very useful, especially for goods that

• Have no Serial Number
• Have distinctive features
• Are Artwork
• Are Jewelry
• Are Samples
• Are Machinery
• Are Equipment

Take photographs of

• The overall item
• The Nameplate
• The Serial Number
• The Model
• Any distinctive marks or features

before packing.

These images can help with

• Customs Verification
• Cargo Condition Records
• Insurance Claims

What Type of Commercial Invoice Should Be Used?

Even if the goods are not actually being sold, there should still be a document showing the product details and an appropriate value for Customs purposes.

Depending on the facts, the invoice may state the purpose, such as

Temporary Export for Exhibition – Goods Will Be Returned to Thailand

or

Temporary Export for Repair and Return.

Do not simply state

No Commercial Value

without any reference value if Customs needs a value for the procedure.

How Detailed Should the Packing List Be?

It should specify

• Number of Packages
• Product Description
• Quantity
• Serial Number, where applicable
• Gross Weight
• Net Weight
• Dimensions

If there are multiple units, each unit should be traceable to its package.

For example,

Crate 1 – Machine Serial A001

Crate 2 – Machine Serial A002

is better than stating only

2 Wooden Crates.

Why Is the Export Declaration Important?

The export declaration is important evidence showing that the cargo was exported from Thailand under a particular procedure.

When claiming the re-import privilege, the relevant information must be correctly recorded in the Export Declaration from the outset.

When the goods return, the Import Declaration must refer to the relevant information to support the claim.

Therefore,

the Export Process and Re-import Process must be linked.

Suggested Internal Link: What Is a Customs Declaration? Understanding Key Documents for Import and Export Customs Clearance

Must the HS Code Be the Same When the Goods Are Re-imported?

Goods should be classified according to their actual characteristics and function.

For goods sent abroad for repair, the original tariff classification is important when assessing eligibility and calculating duties upon return.

Keep the following records:

• Original Import Declaration
• Export Declaration
• HS Code
• Product Specifications

If the goods have undergone a significant change in condition after export, their classification and tax treatment may require further assessment.

Suggested Internal Link: What Is an HS Code? How to Identify Customs Tariff Classifications and Why They Matter for Import and Export Duties

What Should You Prepare When Sending Goods Overseas for an Exhibition?

Examples of information to prepare include

• Product Name
• Quantity
• Value
• Brand
• Model
• Serial Number
• Photos
• Packing List
• Destination Country
• Exhibition Name
• Exhibition Period
• Expected Return Date

Clearly state from the outset that

the goods will be returned to Thailand

so that the appropriate Customs Procedure can be selected.

What if Goods Taken to an Exhibition Are Sold at the Event?

The situation changes.

The original plan was

Temporary Export + Re-import

but the goods are ultimately sold and will not return to Thailand.

You must inform your Customs Broker so that the relevant records or privileges can be handled correctly.

Do not leave the documents showing that the goods are expected to return when they will not actually be returned.

If 10 Items Are Taken Abroad, 3 Are Sold, and 7 Are Returned, Is That Allowed?

For a Partial Return, the records must make it possible to identify which items

• Were returned to Thailand
• Were not returned
• Were sold
• Were used

Goods with Serial Numbers are especially helpful in managing these cases.

Inform your Customs Broker before the return shipment, as the procedures may need to reflect the actual quantity in the customs declaration.

Should You Have a Repair Quotation When Sending Machinery Abroad for Repair?

Yes.

Useful documents include

• Repair Quotation
• Service Agreement
• Manufacturer Confirmation
• Repair Report
• Warranty Document
• Repair Invoice

These help explain

• The purpose of the export
• Whether any parts were replaced
• The Repair Cost
• Any additional charges

They also help assess the Customs Value of the amount added when the goods are returned.

If Repairs Are Free Under Warranty, Is a Re-import Procedure Still Necessary?

If goods are exported for repair and are intended to be returned to Thailand, planning the re-import procedure remains important even if the supplier repairs them free of charge under warranty.

The term

Free Repair

does not mean Customs requires no supporting evidence.

Prepare documents such as

• Warranty
• Supplier Confirmation
• Repair Report
• Invoice / Proforma Invoice showing the terms

to explain the transaction.

If the Supplier Replaces the Machine with a New One, Can the Original Privilege Be Used?

This requires particular care.

The re-import privilege is primarily designed to link the goods exported with the goods returned.

If

Serial A

was exported but the supplier sends back

Serial B,

the returned goods may not be considered the same items as those originally exported.

Ask a Customs Broker to check which procedure may be appropriate, such as

• Replacement
• Warranty Replacement
• New Import
• Other Customs Procedure

Do not use the original privilege without disclosing the facts.

Can Replacing Parts During Repair Affect the Procedure?

Yes, it can.

If the repair involves

• Replacement Parts
• New Components
• Added Value

the costs should be itemized clearly.

Ask for a Repair Invoice that separates items such as

• Labor
• Replacement Parts
• Other Services

rather than an invoice that states only

Repair Charge – Lump Sum

when a breakdown is available.

Can Air Courier Be Used to Send a Machine Abroad for Repair?

It may be possible in some cases, but the courier must be informed from the outset that the shipment is for

Temporary Export / Repair and Return.

Courier clearance procedures may differ from ordinary Air Cargo procedures.

Do not send the item as a regular parcel and assume that the re-import privilege will automatically apply when it returns.

Check the procedure before Pickup.

Suggested Internal Link: What Is Air Courier? How Does It Differ from Air Cargo, and Which Is Suitable for Your Goods?

Can Air Cargo Be Used?

Yes.

It may be suitable for

• Machine Parts
• Equipment
• Commercial Samples
• High-value Equipment

especially for shipments that require clear Customs procedures and documentation.

Coordinate with the Forwarder and Customs Broker before Booking to link the export and return shipment from the outset.

Can Sea Freight Be Used?

Yes.

It may be suitable for

• Large Machinery
• Large Volumes of Exhibition Equipment
• Heavy Cargo
• Project Equipment

Available options may include

• LCL
• FCL
• Special Equipment

depending on the goods.

However, allow for Transit Time because the re-import privilege has a deadline that must be managed.

Can Oversize Goods Use the Re-import Privilege?

The size of the goods does not determine eligibility.

If the transaction meets the requirements, Oversize Cargo may also qualify for the re-import privilege.

For example, large machinery may be sent overseas for

• Exhibition
• Repair
• Testing

and then returned to Thailand.

However, Logistics Planning must also account for

• Cranes
• Special Trucks
• Flat Racks
• Open Tops
• Lashing
• Packing

Suggested Internal Link: What Is Oversize Cargo? How to Ship Machinery and Large Goods Internationally

What Is the Difference Between a Re-import Certificate and an ATA Carnet?

An ATA Carnet is a separate system for the Temporary Admission of certain types of goods between participating countries.

It can be used for goods such as

• Commercial Samples
• Professional Equipment
• Exhibition Goods

subject to the system's scope and the countries involved.

An ATA Carnet facilitates Customs procedures for temporary imports and exports through a prescribed guarantee system.

However, it does not mean that an ATA Carnet can replace a Re-import Certificate for every product and every country.

Check the following before selecting a procedure:

• Product
• Purpose
• Destination Country
• Duration
• Carnet Eligibility

Should You Use an ATA Carnet or the Re-import Privilege?

It depends on the journey.

If goods are exported from Thailand to one country and then returned to Thailand, the re-import privilege may be an option worth considering.

If goods travel through several countries for

• An Exhibition Tour
• Professional Use
• Commercial Samples

an ATA Carnet may simplify temporary import procedures in some destination countries.

However, check whether the country participates in the system and whether the goods are eligible.

Does the Re-import Privilege Also Provide Tax Relief in the Destination Country?

No.

This is an important distinction.

Thailand's re-import privilege addresses the treatment of goods when they are returned to Thailand.

It does not automatically exempt the goods from

• Import Duty
• VAT
• Deposits

in the destination country.

For example,

If machinery is sent from Thailand to Germany for an exhibition, Thailand's Temporary Export / Re-import procedures must be considered separately from the EU's Temporary Admission requirements in Germany.

Do Incoterms Apply to the Re-import Privilege?

Incoterms define responsibilities between buyers and sellers in sales transactions.

However, many Temporary Export cases, such as

• Exhibitions
• Repairs
• Calibration

may not involve an ordinary sale of goods.

Therefore, do not select Incoterms simply to include them on an invoice without considering the actual transaction.

If a commercial transaction is also involved, select Incoterms that reflect each party's responsibilities.

Suggested Internal Link: What Are Incoterms? Understanding EXW, FOB, CIF, DAP, and DDP Before Importing or Exporting

Is Cargo Insurance Still Necessary?

It should be considered.

Goods temporarily sent overseas are often

• Machinery
• Equipment
• Demo Units
• High-value Products

Even if the goods are not sold, the business may still face financial risks if they are

• Lost
• Broken
• Damaged mechanically
• Involved in an accident

during transportation.

Check whether the Insurance Coverage includes

Outbound + Period Abroad + Return Transit

or only certain legs of the journey.

Suggested Internal Link: What Is Cargo Insurance? What Does International Cargo Insurance Cover?

Steps for Exporting Goods and Bringing Them Back to Thailand

Step 1: Define the Purpose

Clearly identify whether the goods are being sent for

• Exhibition
• Temporary Use
• Repair
• Calibration
• Testing
• Processing

Different purposes may qualify for different Customs treatments.

Step 2: Identify the Goods

Record the following:

• Product Name
• Brand
• Model
• Serial Number
• Value
• HS Code
• Country of Origin
• Photos

Step 3: Select the Customs Procedure

Before export, consult a Customs Broker to determine whether to use

• The re-import privilege
• An ATA Carnet
• Another Temporary Export Procedure

Step 4: Prepare the Export Declaration

Correctly declare the relevant privilege and information at the time of export.

Step 5: Complete Customs Inspection and Release

Depending on the case, Customs may inspect the goods and their identifying details.

Step 6: Retain the Export Documents

Do not discard the following:

• Export Declaration
• Invoice
• Packing List
• AWB / B/L
• Photos
• Serial Number Record

These may be needed as supporting evidence at re-importation.

Step 7: Keep Documents Generated Overseas

Examples include

• Exhibition Documents
• Repair Reports
• Repair Invoices
• Service Reports
• Calibration Certificates

Step 8: Prepare for Return Before the Deadline

Check the validity period of the privilege and plan the schedule in advance.

Step 9: Prepare the Import Declaration

Refer to the export information and the applicable privilege.

Step 10: Make the Goods Available for Identification

You must be able to confirm that the goods are the same items previously exported or that they meet the requirements of the procedure used.

Documents You Should Prepare

The exact list depends on the shipment, but may include

• Commercial / Proforma Invoice
• Packing List
• Export Declaration
• Original Import Declaration, where applicable
• Air Waybill / Bill of Lading
• Serial Number List
• Product Photos
• Specifications
• Repair Quotation
• Repair Invoice
• Repair Report
• Warranty Document
• Exhibition Documents
• Customs Approval / Related Documents

Suggested Internal Link: What Export Documents Are Required? A Checklist of Essential Documents Before Shipping Goods Overseas

Common Mistakes Involving Re-import Certificates

• Exporting goods first and only then considering the re-import privilege
• Failing to declare the actual purpose of the shipment
• Not recording Serial Numbers or other identifying details
• Failing to photograph goods before export
• Using overly broad product descriptions
• Preparing an ordinary Export Declaration without the correct procedure
• Losing export documents
• Returning goods after the deadline without requesting an extension
• Sending goods for repair without a Repair Invoice
• Accepting a replacement item from the supplier while continuing to use the original Serial Number information
• Assuming that goods covered by the re-import privilege do not need Customs clearance when returned
• Assuming that Thailand's privilege also exempts the goods from tax in the destination country
• Assuming that all Temporary Export cases use the same procedure

Checklist Before Temporarily Exporting Goods

Before Booking, check whether

• The goods will be returned to Thailand
• All or only some of the goods will be returned
• The purpose of the export is clear
• The goods will be changed or processed
• Repairs will be carried out
• Serial Numbers are available
• Product photographs have been taken
• The HS Code is known
• The value is known
• The goods were previously imported
• The Original Import Declaration is available, where applicable
• The Expected Return Date is known
• Temporary Import requirements apply in the destination country
• An ATA Carnet is suitable
• Cargo Insurance provides appropriate coverage
• The carrier accepts the goods
• The Export Declaration correctly reflects the applicable privilege

Frequently Asked Questions About Re-import Certificates (FAQ)

What Is a Re-import Certificate?

It is a Customs privilege and supporting evidence for goods exported from Thailand and later returned. It helps link the export records with the re-importation, subject to the conditions prescribed by law.

If Goods Are Sent to an Exhibition and Then Returned, Must Import Duty Be Paid Again?

If the goods meet the requirements, the privilege was properly arranged at export, the goods are returned within the prescribed period, and their nature or form has not changed, they may qualify for duty exemption under the applicable rules.

How Long Is a Re-import Certificate Valid?

As a general rule, goods must be returned within one year. An extension may be requested under the applicable rules and subject to the Customs Department's consideration.

If Machinery Is Sent Abroad for Repair and Then Returned, Must Tax Be Paid?

The original goods may qualify for relief if they meet the requirements. However, the value added through repair may be subject to duty under the applicable rules. The Repair Invoice and original documents should therefore be retained.

If Goods Have Already Been Exported and the Re-import Certificate Was Not Arranged, Can It Be Done Retroactively?

You should not assume that this is possible in every case. Although a waiver may be available in certain circumstances, the outcome depends on the supporting evidence and Customs' consideration. The best approach is to arrange the correct procedure before the goods leave Thailand.

Temporary Export and Re-import Services with CPL INTER

CPL INTER provides international freight services, including

• Air Cargo
• Sea Freight
• Road Freight
• Cross-border Transportation

along with related services such as

• Pickup
• Packing
• Shipping Documents
• Customs Clearance
• Warehousing
• Delivery

depending on the Service Scope of each shipment.

If goods need to be sent overseas and then returned, such as

• Exhibition Goods
• Demo Equipment
• Machinery
• Testing Equipment
• Goods sent for Repair
• Equipment sent for Calibration

inform CPL INTER before Booking that the goods will be returned to Thailand so that the Customs Procedure can be reviewed and the required documents prepared before export.

Information to prepare includes

• Product name and photographs
• Brand / Model
• Serial Number
• Quantity
• Dimensions
• Gross Weight
• Value
• HS Code, if available
• Destination Country
• Purpose of Export
• Expected Return Date
• Original import documents, where applicable
• Repair / Exhibition Documents, where applicable

This allows the CPL INTER team to help assess the appropriate transportation arrangement and coordinate Customs procedures before the goods leave Thailand.

The availability of the re-import privilege, extensions, required documents, and duty calculations depends on the facts of each shipment and the Customs rules in force. Always verify the current procedure before proceeding.

Tel: 02-519-4426 / 091-519-4426
LINE: @cplinter

Written by: CPL Inter Logistics Operations Team, specialists in international freight transportation and customs clearance, with more than 15 years of experience and an internationally recognized ISO 9001:2015 quality management system.