Thailand – Thai Customs sharply focused on post-clearance audits and post-review activities
5 April 2021 – Since it came into force more than three years ago, the Customs Department has endeavored to impose and amend departmental notifications and regulations in compliance with the Customs Act, B.E. 2560 (2017) (the “Customs Act”). However, due to the COVID-19 pandemic and the Revenue Department’s enforcement of the transfer pricing regulation…