Legal Measures on the Avoidance of Customs Dutie

Abstract

This research the purpose is to study the problem of customs duty avoidance. Study the legal principles relating to the commission of offenses under customs law under the Customs Act In Thailand and the law relating to the commission of customs offenses In 1926 and revised in 2008 and 2017 and Relevant laws include the Copyright Act, BE 2537, Patent Act, 1999, Trademark Act, BE 2534. Is a qualitative research by analyzing the causes of customs tax evasion in Thailand to suggest guidelines and measures to minimize tax evasion by applying the appropriate guidelines for applying to Thailand. The research found that Thailand has tried to find a solution to the problem by drafting customs laws to reduce the number of problems many times. Until the latest amendment to the Customs Act on 21 July 2015.The government approved the draft principle. New Customs Act There are important things as follows. Is to reduce the rate of payment of rewards paid to the officers arrested Improve the penalties under Article 27 of the Customs Act 1926 by considering the penalty according to the intent of the offense. But may not be able to reduce the amount of tax avoidance to the fullest. Due to the violation of customs duties continuously therefore, the government should have measures to reduce tax avoidance to a minimum. By applying the appropriate guidelines for applying to Thailand.