Evidence gathered relating to customs offence case inquiries

Abstract

This article aims to analyze evidence gathered relating to customs offence case inquiries. Evidence is intended for use in custom law proceedings. There are special civil and criminal characteristics of customs law. These are stated as legal principles in the Thailand Criminal Code (TCC), the Criminal Procedure Code (CPC), in terms of witness guidelines for application during investigations. There are also legal measures required of operators who perform customs formalities, which must comply with the Customs Act B.E.2560 (2017; The Act), stipulating that importers and exporters have a duty to keep and maintain accounts, documents, evidence and other information related to goods that are going through, or have been through, customs formalities over a period of not less than five years from the date of importation or exportation for customs official inspection. Section 157 (3) of The Act also authorizes customs officers to seize or attach accounts, documents, evidence, data or any other article which may be used to prove an offense under the customs law. The problem of criminal prosecution is that an offense may be found after import or export has occurred longer than the time limit required by law for importer or exporter to preserve documents. In such cases, it may be difficult to collect evidence. In addition, there are requests for cooperation from foreign countries according to the Act on Mutual Assistance in Criminal Matters BE 2535 (1992). Having many process and too long. Sometime it does not receive cooperation as it should have.

          When considering relevant laws, it can be seen that Thailand has sufficient laws on matter of evidence but remains ineffective in terms of enforcement. This article therefore recommends amendments to certain relevant laws or regulations to increase efficiency in solving related problems, for example, amendments to the time limit for preserving documents in accordance with the timing of the criminal case. In addition, there should be coordination between relevant government agencies involved in law enforcement, including reducing the process of requesting evidence from abroad that is usable as evidence in customs cases.