This information is provided courtesy of Phuket Universal Services Co., Ltd (PUSCO). While every effort has been made to obtain the latest and most accurate information, Shop WINDOW on Lifestyle accepts no responsibility for its accuracy. Persons intending to import and/or register a boat in Thailand are advised seek competent professional advice.

A pleasure yacht (power or sail) can be imported into Thailand with Customs Duty at zero percent. The only tax applicable is VAT, currently set at 7%. VAT will be calculated on the CIF value (Cost + Insurance + Freight) of the boat.

For the purpose of calculating VAT, the boat is valued at its purchase price. However, the Customs Officer must agree that value stated is a fair market price. If the Customs Officer believes the stated value is too low, he will research the price on www.yachtworld.com and may reject the importer's own valuation, even if backed by a Bill of Sale/invoice/receipt etc.

The above applies to both new and pre-owned boats. In the latter case, there is room for negotiation on value depending on the boat's condition.

Procedures, and the documentation required, are complicated. Employing a professional agency such as PUSCO will remove a lot of the frustration. Below are guidelines on what is required.

Documents required - SUMMARY

• Thai National Identity Card | Household Registration
  
  

• Passport | Work Permit | Residence Confirmation
  
  

• Company Registration | VAT Registration | Trading Permit
  
• Revenue Tax I.D. Card | Memorandum & Articles of Association
  
• List of Shareholders (to own a boat, a company must have 70/30 Thai/foreign shareholding)
  
• Thai I.D. & Household Registration (Thai directors) or Passport and Work Permit (foreign directors)
  
  

• Form 32 (Import License) | Customs Declaration Form
  
• VAT Receipt | Invoice
  
  

• Vessel Registration or Builder's Certificate
  
• Memorandum of Agreement or Bill of Sale
  
• Original Cancellation Vessel License (if the boat is second hand boat)
  
  

• Letter of authorisation (if you employ an agent)
  
• 2 x 4 inch photos of the boat showing the boat name in Thai
  
  

THERE ARE FOUR SEPARATE STAGES IN THE PROCEDURE

STAGE 1: Import Permit issued by The National Telecommunications Commission to bring in telecommunication equipment.

If there is any telecommunication equipment on board before the vessel is imported (eg VHF, Radar, GPS etc.) this needs to be declared as described below. If there is no such equipment, go to STAGE 2.

STAGE 1: Documents required

• Picture, brand and model of the telecommunication equipment
  
• Invoice showing the price of the vessel
  
• Copy of the vessel Registration Paper or Builder's Certificate
  
• If the importer is an individual Thai national: copies of Thai National Identity Card, Household Registration Papers, Revenue Personal Income Tax Card
  
• If the importer is an individual foreign national: copies of Passport, Work Permit or Residence Confirmation (issued by Immigration)
  
• If the importer is a juristic person: copies of Company Registration, VAT Registration (either Revenue No.20 or No.09), Trading Permit issued by Ministry of Commerce, Revenue Tax Card, Thai I.D. and Household Registration of directors (Thai) or Passport and Work Permit (foreign national)
  

STAGE 1: Time frame 4 - 6 weeks if all documents are provided complete.

STAGE 2: Declaration of importing a foreign vessel.

After having completed STAGE 1 formalities, the vessel can be sailed in and out by going through the normal entry procedures.

STAGE 2: Documents required

• Original Port Clearance from last port of call
  
• Crew List together with relevant passports
  
• Passenger List with relevant passports

STAGE 2: Time frame Declaration must be made within 24 hours of
berthing in Thai waters.

STAGE 3: After declaration of the vessel's arrival, the following documents are needed to complete Customs import formalities.

STAGE 3: Documents required

• Invoice relating to the vessel, including the following information: names of seller and buyer, date, invoice number, type, (eg sailing yacht, motor yacht etc), material (eg fibreglass, wood etc), value (eg total C.I.F. Phuket), weight and volume, method of payment, details of the engine (HP, no. of cylinders, serial no.)
  
• Inventory list: full details of all equipment on board (no need to show values)
  
• Memorandum of Agreement or Bill of Sale
  
• Copy of Vessel Registration or Builder's Certificate
  
• Photographs of the vessel from four angles/sides
  
• If the importer is an individual Thai national: copies of Thai National Identity Card, Household Registration Papers, Revenue Personal Income Tax Card
  
• If the importer is an individual foreign national: copies of Passport, Work Permit or Residence Confirmation (issued by Immigration)
  
• If the importer is a juristic person: copies of Company Registration, VAT Registration (either Revenue No.20 or Revenue No.09), Trading Permit issued by Ministry of Commerce, Company Revenue Tax Card, Thai I.D. and Household Registration of authorised directors (Thai) or Passport and Work Permit (foreign national)

STAGE 3: Time frame 1 - 3 days if documents are provided complete.

STAGE 4: After the completion of Thai Customs formalities, the next step is Thai flag registration.

STAGE 4: Documents required

• Form 32 (Import license)
  
• Original copies of Customs Declaration Form
  
• Original receipt of VAT
  
• *Official paper issued by the relevant foreign authorities to delete the registration in that country (for used vessels only)
  
• *Copy of Vessel Registration or Builder's Certificate
  
• *Memorandum of Agreement or Bill of Sale
  
• *Invoice showing the price of the vessel (NOTE: items marked * above must be translated into Thai by a certified translation agency)
• Thai vessel name
  
• If the importer is an individual Thai national: copies of Thai National Identity Card, Household Registration Papers, letter of authorisation to agent to act on owner's behalf
  (NOTE: a Thai national can use a boat registered in his or her individual name for commercial purposes)
  
• If the importer is an individual foreign national: original and copies of Passport, Work Permit or Residence Permit issued by Thai Immigration, letter of authorisation to agent to act on owner's behalf
  (NOTE: a foreign national CANNOT use a boat registered in his or her name for commercial purposes)
  
• If the importer is a juristic person: copies of Company Registration, VAT Registration (either Revenue No.20 or Revenue No.09), Trading Permit issued by Ministry of Commerce, Company Revenue Tax Card, Thai I.D. and Household Registration of authorised directors (Thai) or Passport and Work Permit (foreign national), letter of authorisation to agent to act on owner's behalf, Memorandum and Articles of Association of the Company, list of shareholders (at least 70% of the shares must belong to Thais and the board of directors must have more that 50% Thais)
  (NOTE: owners/importers with a company registered in Thailand can use a boat registered in the company's name for commercial purposes)
  
  

STAGE 4: Time frame
After having received all documents complete, the Harbour Department will issue an official number to be clearly displayed on the left and right sides of the hull. Photographs of the vessel with the official Harbour Department number (2 photographs each on the left, on the right and the front) must be submitted to the Harbour Department who will then make a final detailed inspection and issue official registration papers and a permit to operate the vessel in Thai waters. If all documentation is correct, it will take 3 - 5 days.

For more information contact
Phuket Universal Services Co., Ltd (PUSCO)
Tel. +66 (0) 76 238 824-26
www.phukettransport.com