Development of Customs Tariff Enforcement Laws

Abstract

This academic article aims to: (1) study the concepts, theories, and legal principles regarding the enforcement of customs tariff classification both internationally and in Thailand; (2) analyze the current problems and obstacles in the enforcement of Thailand’s tariff classification system; (3) compare Thailand’s legal framework and practices with those of countries that have efficient customs management systems; and (4) propose recommendations for developing Thai laws on customs tariff classification to be more effective and in line with international standards. This qualitative study is based on a review of books, academic articles, research papers, and relevant documents. The collected data were analyzed, synthesized, and presented in descriptive form to enhance the effectiveness of tariff enforcement and to align related legal frameworks with international standards and the current global trade context.

The study finds that key problems in Thailand’s tariff classification enforcement include ambiguities in interpreting tariff codes, discretionary practices by customs officers, and the complexity of the dispute resolution process.

The study presents the following recommendations: Legal Recommendations (1) Modernize laws and align them with international standards by reforming discretionary practices to ensure consistency with customs regulations and global trade changes. (2) Continuously improve customs officers’ understanding of legal interpretation and tariff classification. (3) Enhance and expand the Advance Ruling mechanism to provide standardized and efficient pre-determination of tariff classifications. Policy Recommendations (1) Develop technology and electronic systems for filing and verifying tariff classifications to increase efficiency. (2) Provide regular training and upskilling for customs officers to ensure familiarity with modern classification systems and emerging technologies. (3) Strengthen international cooperation, particularly with World Trade Organization (WTO) members and other international organizations, to facilitate information exchange and the adoption of best practices.