Thai Customs has issued a new Regulation on Informer and Officer Rewards (B.E. 2569 (2026)), effective June 30, 2026, replacing the previous 2017 framework.

Although the new regulation changes how rewards are allocated among customs officers, it largely preserves the financial incentives that support customs investigations, audits, and duty recovery activities. Businesses should therefore not view the reform as a reduction in customs enforcement risk.

What Has Changed?

More Clearly Defined Officer Reward Allocation

The revised regulation introduces a more structured approach to allocating rewards among officers involved in customs enforcement activities. Rewards are now distributed among:

• Officers who detect violations and conduct seizures.
• Officers who participate in investigations and case development.
• Officers who provide supporting assistance.
• The regulation limits eligibility for certain reward payments to officials at operational levels and below, reflecting the objective of focusing rewards on officers directly involved in relevant activities.

The informer (or whistleblower) framework is largely carried over from 2017. The informer still cannot be a customs officer with jurisdiction over the offense, the tip must materially lead to a successful case, and the Director-General retains discretion over competing claims. What has changed is how the reward pool is split on the officer’s side, not the informer’s side.

Core Reward Structure Remains Unchanged

The fundamental reward framework remains unchanged:

• Informer rewards of up to 20%.
• Officer rewards of up to 20% in qualifying cases.
• Rewards of up to 10% for additional duty assessments.
• Maximum reward cap of THB five million per case remains unchanged.

What This Means for Businesses

Because reward payments remain in place for enforcement actions and additional duty recoveries, customs officers continue to have direct incentives to identify non-compliance. Importers should therefore expect continued use of existing audit and enforcement mechanisms in areas that have historically attracted customs scrutiny, such as:

• Customs valuation policies.
• Tariff classification determinations.
• Rules of origin and FTA claims.
• Royalties, license fees and assists.
• Import and export licensing requirements.

Importantly, the informer reward regime also remains largely unchanged. Companies facing historical customs exposures should recognize that enforcement actions can originate not only from audits but also from information provided by employees, former employees, suppliers, or other third parties.

How A&M Can Help

Our global trade team can rapidly identify material exposure, test the defensibility of key customs positions, and develop pragmatic remediation or disclosure strategies aligned with commercial priorities and audit realities. Businesses with significant import and export transactions or known legacy compliance issues should proactively reassess their customs risk profile before these issues become the subject of an audit, investigation, or informer-driven inquiry.

References

• Customs Department Regulation on the Payment of Informer Rewards and Officer Rewards B.E. 2569 (2026), published in the Royal Gazette, 29 June 2569 (2026).
• Customs Department Regulation on the Payment of Informer Rewards and Officer Rewards B.E. 2560 (2017), published in the Royal Gazette, 26 December 2560 (2017).

• Bangkok Post, Customs Department Bans Rewards for Its Executives (2026)