QUESTIONS FROM THE UNITED STATES TO THAILAND

The following communication, dated 17 November 2025, is being circulated at the request of the delegation of the United States.

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The United States seeks clarity from Thailand on its rewards for customs officials involved in the detection and enforcement against violations of certain customs laws, as provided under Section 255 of Thailand's Customs Act B.E. 2560 (2017). The United States has heard from U.S. companies that the system of rewarding customs officials established under Section 255 acts as an incentive for the assessment and collection of penalties on imports.

Article 6.3.4 of the Agreement on Trade Facilitation provides that each Member shall ensure that it maintains measures to avoid conflicts of interest in assessment or collection of penalties, and Article 6.3.3 states that any penalty imposed shall depend on the facts and circumstances of the case and shall be commensurate with the degree and severity of the breach.

The United States requests written responses to the following questions related to this issue:

1._         Please explain, in detail, the system of rewarding customs officials established by Thailand under Section 255.

2._         Please explain how the system of rewarding customs officials established by Thailand under Section 255 is consistent with Articles 6.3.3 and 6.3.4?

3._         Has the Government of Thailand undertaken any assessment of the impact of the system of rewarding customs officials under Section 255 on enforcement?

4._         The United States encourages Thailand to end incentive payments for customs officers that reward such officials for assessing or collecting customs penalties. Can we expect changes or amendments to Section 255 or any other provision of law impacting Thailand's rewards system for customs officials? 

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