The Excise Department has introduced a new notification, effective on August 2025, consolidating all previous five notifications concerning the exemption and refund of excise tax on exported goods. The new Notification of the Excise Department on Criteria, Methods, and Conditions for Exemption or Refund of Excise Tax on Goods Exported Outside the Kingdom, Imported into Free Zones, and Goods Eligible for Excise Tax Exemption or Refund by Manufacturers or Importers aims to promote tax procedures and strengthen oversight of fuel export-related activities. One of the most notable updates involves the implementation of the “e-Seal” system to monitor and control the export of diesel and gasoline.
Previously, exporters were required to use physical lead seals affixed by excise officers at depots or loading sites to ensure that fuel meant for export was not diverted back into the domestic market. However, this manual system proved vulnerable to fraud, forgery, and smuggling, as some exporters and even officials could manipulate or falsely certify exports. Given that fuel excise tax represents a major source of government revenue, such loopholes had caused significant and ongoing financial losses. The Excise Department therefore sought a more reliable and technology-driven mechanism to improve export monitoring and prevent tax evasion.
Under the new framework, the Excise Department has introduced the Electronic Seal (e-Seal) system, an innovation that allows for real-time monitoring of fuel shipments through GPS-linked devices affixed to transport vehicles. The e-Seal records the locking and unlocking of tanks, tracks vehicle movements, and alerts authorities to irregular activities such as route deviations or unauthorized tank openings. This digital control system replaces the outdated manual seals, reduces inspection delays, and enhances transparency, efficiency, and accuracy in the monitoring process. Although the e-Seal is the primary standard, exceptions may be granted for valid reasons with prior approval from the local Excise Area Office.
The new notification also introduces clear procedures for the cancellation and transfer of export storage facilities, ensuring consistency and compliance with excise regulations. It further clarifies the conditions for transporting oil and petroleum products between export storage sites via pipelines—a practice previously unregulated. Overall, these reforms represent a major step toward modernization in Thailand’s excise control system, promoting both regulatory integrity and trade facilitation while safeguarding government revenue from fuel-related tax leakage.