Material and Equipment Import Duty Exemption for Education and Research of Educational Institutions
Keywords:
Import Duty Exemption, Education and Research Equipment, Educational InstitutionsAbstract
Educational Institutions commit to process the education and research to reach the world class level which need to import the material and equipment to support these missions. The Import process required to pay import duty and value added tax, if Educational Institutions can do well prepare process under some agreement with some state members, well planning with staff competency to the related process are required for Educational Institutions to solve the problem and gain the benefits to waive the import duty and value added tax which help all Educational Institutions can produce the best education with cost effectiveness.
References
BY SUPPLY CHAIN GURU. (2021). PDCA khư̄ ʻarai. [What is PDCA?]. (21,November,2022).Retrievedfrom https://supplychainguru.co.th/articles/soft-skills/what-is-pdca-cycle/
Manus Punlar. (2012). GotoKnow. khwāmmāi khō̜ng khwāmrū. [Meaning of knowledge]. (21, November, 2022), Retrieved from https://www.gotoknow.org/posts/396638
Ministry of Education. กระทรวงศึกษาธิการ. (1984). Office of the Secretariat of the United Nations National Committee on Education, Science and Culture Foreign Relations Division Office of the Permanent Secretary. Guide to request for exemption from import duty. Study material Science and culture. Paris: United Nations
Ministry of Education. กระทรวงศึกษาธิการ. (1987). Prakātkarasūangsưksāthikān Rư̄ang Kānraprō̜ngkānyokwēnʻākō̜n khō̜ngthīkhaomāphư̄akānsưksālækānwičhai Tāmprakātkarasūangkānkhlang Rư̄ang Kānlotʻattrāʻākō̜n lækānyokwēnʻākō̜nsunkākō̜n Tāmmāttrā Sipsō̜ng hǣngphrarātchakānotphikat ʻAttrāsunkākō̜n B.E. 2530 (No. 20). [Certification of duty exemption for imported goods for education and research purposes According to the notification of the Ministry of Finance regarding the reduction of duty rates and exemption of customs duties under Section 12 of the Royal Decree on Customs Tariffs B.E. 2530, 1987] (16, August, 2022) Retrieved from https://ops.moe.go.th/wp-content/uploads/2022/05/12-001.pdf
Ministry of Education. กระทรวงศึกษาธิการ. (2017). khō̜mūn kān ʻanumat hai yokwēnʻākō̜n nam khao sư̄ watsadu khrư̄angmư̄ læ ʻuppakō̜n thāngkān sưksā tām khwām toklong fō̜lō̜rēn B.E. 2560. [Information on approval of exemption of import duty on media, materials, tools and educational equipment according to the Florence Agreement]. (21, November, 2022) Retrieved from
Samnakngānkhanakamkānkritsadīkā. สำนักงานคณะกรรมการกฤษฎีกา. (n.d.). Phrarātchakamnot Phikatʻattrāsunkākō̜n B.E. 2530. [The Customs Tariff Decree B.E. 2530, n.d. ]. (16, August, 2022) Retrieved from http://web.krisdika.go.th/data/law/law2/%BE07/%BE07-20-9999-update.pdf
Thai Customs Department. Tariff Division. กองพิกัดอัตราศุลกากร. (1987). Kānyokwēnʻākō̜nTāmphāk 4hǣngphrarātchakamnotphikatʻattrāsunkākō̜n Praphēt 10. [Duty exemption according to section 4 part 10 of The Customs Tariff Decree B.E. 2530, 1987]. (16, August, 2022) Retrieved from http://www.customs.go.th/list_strc_simple_step.php?lang=th&ini_menu=menu_interest_and_law_160421_01&ini_content=customs_tariff_exemption_01&left_menu=menu_customs_tariff_exemption_01&active_id=428&fix_active=&root_left_menu
Thai Customs Department. กรมศุลกากร. (2013). khū mư̄ kān phān phithīkān sunlakākō̜n thāngʻilekthrō̜nik wādūai krabūankān thāng sunlakākō̜n sārap kān khao (e - Import) B.E. 2556.[Electronic Customs Clearance Guide on Customs Procedures for Imports (e-Import)]. (21, November, 2022) Retrieved from http://taxclinic.mof.go.th/pdf/67475DE1_A3D7_94FB_99DD_E798070D6E80.pdf
Thai Customs Department. กรมศุลกากร. (2017). kēn kānprīapthīap ngot kān fō̜ngrō̜ng tāmpha ra rāt banyat sunlakākō̜n Phō̜.Sō̜. sō̜ngphanhārō̜ihoksip B.E.2560. [Comparison criteria for refraining from prosecution under the Customs Act B.E. 2560]. (21, November, 2022) Retrieved from http://www.customs.go.th/data_files/a5fec44d9b3d8dc6dd31b31b5d481657.pdf
Thai Customs Department. กรมศุลกากร. (2018). Lakkēnkānyokwēnphāsīlæʻākō̜nsamrapsinkhāekka sit. [Criteria for Tax and Duty Exemption for Privileged goods, 2018]. (16, August, 2022). Retrieved from https://www.customs.go.th/cont_strc_simple.php?ini_content=individual_F01_160503_01&ini_menu=menu_individual_submenu_02&lang=en&left_menu=menu_individual_submenu_02_160503_01
Thai Customs Department. กรมศุลกากร. (2018). kānnam khao khō̜ng rēngdūan B.E. 2561.[Urgent Importation]. (21, November, 2022) Retrieved from https://www.customs.go.th/content_with_menu1.php? left_menu=menu_individual_submenu_01_160421_02&ini_menu=menu_individual_submenu_01_160421_02&ini_content=business_160426_02_160914_01_160914_03&lang=th&left_menu=menu_individual_submenu_01_160421_02_160922_02
Thai Government gazette. ราชกิจจานุเบกษา. (2015). Phrarātchabanyatkānnikhomʻutsāhakamhǣngprathedthai (chabapthī Sī) B.E. 2550. [Industrial Estate Authority of Thailand Act, (No.4) B.E. 2550, 2015]. (16, August, 2022) Retrieved from
https://old.ieat.go.th/handbook/Program_IEAT/pdf/laws/full/IEAT004.pdf
The Revenue Department. กรมสรรพากร (2022). Botbanyathǣngpramūanratdākō̜n Mūat 4[Provisions of the Revenue Code Chapter 4 VAT, 2022]. (16, August, 2022) Retrieved from https://www.rd.go.th/5206.html#mata81_1
Tiger in Management. Operations Management. (2021). prasitthiphāp prasitthiphon tāng kan yāngrai. [What is the difference between efficiency and effectiveness?]. (21, November, 2022). Retrieved from https://thaiwinner.com/efficiency-effectiveness/
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Office of the Ombudsman
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
- Content published in the journal is personal opinions of authors which the office of Ombudsman and the editorial team are not bound to be accordance with.
- Articles, content, images, etc. published in the Journal of Ombudsman are copyright of the Journal. If any person or entity wants to bring all or part of it to publish or to do any action. Must obtain written permission from the journal's first.
