May 3, 2011
Thailand is a country in which violation of customs laws can create criminal liability. However, such criminal liability may not necessarily be easy to assign. One reason is that Thailand’s 83 year-old customs law, the Customs Act B.E. 2469 (1926), contains several ambiguities. These ambiguities have provided a significant challenge for Thai authorities trying to enforce this criminal law. Nevertheless, the Thai government’s efforts to tackle “customs evasion” and “customs avoidance” have become more high profile in recent months.