When exporting or importing goods from abroad, one unavoidable aspect is the payment of customs duties. However, if the goods are being exported or imported for certain purposes, customs duties may be exempted if there is a document called the "Certificate of Return." CPLINTER is here to provide you with useful information about the Certificate of Return, which can help you in getting exemptions from customs duties when exporting or importing goods.

What is the Certificate of Return?

The Certificate of Return is a document issued by Customs as evidence that goods being exported or sent abroad will be returned to Thailand within one year, and they will be exempt from customs duties. It serves as a copy of the export declaration used for customs clearance and export procedures.

There are two types of Certificates of Return:

Type 1 Certificate of Return: For goods that are exported or sent abroad and are returned without any change in form or nature. These goods must be returned within one year. Examples include goods being sent for exhibitions, etc. These goods will be exempt from customs duties.

Type 2 Certificate of Return: For goods that have already been imported, customs duties have been paid, and the goods are sent abroad for repairs. Once the goods are returned to Thailand within one year, they will be exempt from customs duties on the portion already paid, but customs duties will apply to the value of the repairs.

Steps for Submitting the Certificate of Return

1.For both Type 1 and Type 2 Certificates: -Export Process:The exporter must submit a request for the Certificate of Return along with a copy of the export declaration (with the same details as the original) to the customs clearance unit at the export point. This is to obtain the Certificate of Return for use when the goods are brought back into the country.

2.For Type 1 Certificate (when importing back): -The importer must submit the import declaration, import documents, and the Certificate of Return in order to receive customs duty exemption.

3.For Type 2 Certificate (when importing back after repairs): -The importer must submit the import declaration and:

1. Declare the goods as Type 2.
2. Declare the cost of repairs.
3. Declare the same customs tariff classification as originally imported, and submit the import documents along with the Certificate of Return. Customs duties will be exempted on the portion previously paid, with additional duties applied on the repair costs.

4.Extension Request: -If the goods are exported with a Certificate of Return but cannot be returned within the one-year period, the importer can apply for an extension as follows:

1. If the goods cannot be returned and the Certificate of Return has expired, an extension request must be submitted to the authority that issued the Certificate of Return.
2. If the goods are returned but the Certificate of Return has expired, an extension request must be submitted at the customs office where the goods are being imported.

When exporting goods for exhibitions, repairs, or other purposes, customs duties can be exempted if the Certificate of Return is used and the proper procedures are followed. However, if you don’t want to deal with the paperwork or waste time managing these processes, CPLINTER can handle it for you. We provide comprehensive international shipping services by air, land, and sea, including packaging, documentation preparation, and customs clearance. For inquiries or more details, contact CPLINTER at 02-519-4426, 063-519-4426, or 091-519-4426. You can also reach us via Line @cplinter or visit www.cplinter.com.

If you're interested in exporting goods abroad and want to ensure a smooth process, send us the details of your items for a pre-check. Fill out the required information for our team to contact you directly, or chat with us via Line ID: @cplinter.