3.3 Law of Custom Duty

The Customs Act 2064 (2007), succeeded by the Customs Act 2081 (2024) — the border- tax frame: The duties' types — the import-and-export duties; the ad-valorem-and-specific; The valuation — the transaction-value discipline (the WTO's Customs Valuation Agreement's face); The classification — the HS-code's international standard; The exemptions-and-concessions — the treaties; the industrial-incentive lines; the duty- drawback; The clearance — the declaration's lodgement; the risk-management's selectivity; The offences — the smuggling; the undervaluation; the seizure-and-forfeiture machinery. The fiscal-policy face: the customs as the trade's gate (the tariff policy — the WTO's bindings of LAW 310's world) and the revenue's historic mainstay (the import-dependence's tax face).