Partner
Bolliger & Company Consulting Limited

Level 25, Q House Lumpini Building, No.1 South Sathorn Road Tungmahamek, Sathorn, Bangkok 10120
Phone: + 662 625 6300 Fax: + 662 625 6311

Mobile: + 66 81 824 7450

Email: Malika.Bhumivarn@bolliger-consulting.com

Ms. Malika Bhumivarn

is a leading expert on customs and trade matters in Thailand. She advises clients on a wide range of customs and trade issues, particularly on customs compliance, valuation, tariff classification and duty refunds, and assists them in obtaining trade and investment privileges. Her clients are from diverse industries, including automotive, air transport, air conditioner/refrigerator, electronics, audio tape, food, liquor, cosmetics and healthcare. 

She has represented several major companies in settling the cases with the Customs Department as well as in negotiating with the Thai Customs to minimize their tax liabilities. She has also conducted a number of training programs to educate clients on customs compliance and suggested improvements in their import/export systems. In addition, she reviews the use of the Board of Investment (“BOI”) privileges for clients to ensure that they maximize usage of the privileges, as well as the process of applying for such privileges, including ensuring that reporting to the BOI complied with the BOI and Customs rules and regulations. She advises companies on locating in Export Processing Zones on the privileges available and reducing the customs duty and excise tax payable on importation into Thailand. She has been a guest speaker in seminars and presentation relating to customs and excise regulations, customs compliance and customs privilege. 

Education

Master Degree in Business Administration, Thammasat University
Bachelor Degree in Business Administration, Ramkamhaeng University

Languages

English, Thai

Relevant Experience

Customs Compliance & Advisory 

• Conducted customs reviews for clients in various industries in order to define customs exposure, and recommended the working team structure in order to enhance synergy.
• Advised and assisted major automobile companies in reviewing the reporting system to the Thai Customs, carrying out a Customs Inventory audit, and providing advice on excise tax imposed on CBU cars imported, document retention period, etc.
• Advised leading automobile companies on the Customs valuation of imported automotive parts and CBU according to GATT methodology.
• Assisted a major German automobile manufacturing company in Thailand to study the benefit of changing tariff classification from CKD tariff code to individual tariff code for parts and provided cost/benefit analysis of different options in order to achieve the best results for the client.
• Advised a U.S. Regional Head Office on the Tax Planning through the kitting project in Thailand, which enabled the cost of the companies to be competitive compared to other brands distributed and sold in the ASEAN region.
• Advised on the planning opportunities under the ASEAN privilege for one of the largest whiskey producers to minimize tax liability.
• Performed customs due diligence for the largest local liquor producer in Thailand.
• Coordinated with all the logistic parties and the Thai Customs to ensure the efficient and timely clearance of goods for a major aircraft company in Thailand
• Advised on customs issues in relation to the repair of a damaged aircraft, including importation of aircraft parts and spares, and consumable items into Thailand.
• Advised a large air conditioner manufacturing company located in an Export Processing Zone, whose sales office is in Singapore, on new privileges available, in order to reduce the customs duty and excise tax payable on importation of the air conditioners into Thailand.
• Reviewed the use of the Board of Investment (“BOI”) privileges for a number of clients to ensure they maximized usage of the privileges and complied with the BOI and Customs rules and regulations.

Defense & Advocacy 

• Advised a leading natural mineral water manufacturer in contesting the retrospective imposition of excise tax and interior tax on natural mineral water. Successful in convincing the Deputy Minister of Finance and the Director General of the Excise Department that the excise tax was not applicable.
• Represented several major Japanese companies in interactions with the Customs Audit Office.
• Assisted clients to solve issues arising during audits by the Customs.
• Assisted one of the largest cosmetic and healthcare manufacturers in minimizing the penalty of import duty from the investigation by the Customs Department.
• Performed customs review and advised the company on the controlling system in order to minimize any future customs risks.
• Assisted one of the largest foreign liquor distributors to reduce the import value assessed by the Customs which resulted in significant savings on import duty, VAT and excise tax.
• Assisted one of the largest audio tape manufacturers to significantly reduce the penalty imposed by the Customs Department.

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Manager
Customs & Supply Chain
Bolliger & Company Consulting Limited

Level 25, Q House Lumpini Building, No.1 South Sathorn Road, Tungmahamek, Sathorn, Bangkok
Phone: + 662 625 6300 Fax: + 662 625 6311

DID: + 662 625 6348

Email: Weerasak.C@bolliger-consulting.com

Mr. Weerasak Chunharungroj

provides support on international trade matters, customs laws and regulations, excise tax rules and regulations, as well as logistics management. He is a key coordinator with the Thai Customs & Excise Department. His clients include major companies in the automotive, electronics and food industries. He has provided advice on customs valuation and customs procedures for importation, customs privileges, and conducted documentary review for customs compliance purposes. In the Customs bonded warehouse area, he has conducted customs review, identified customs exposure for clients using customs bonded warehouse privileges, as well as assisted clients in identifying the costs and benefits of using a customs free zone. He has also assisted a motorcycle assembling company in setting up a manufacturing bonded warehouse.

Prior to joining Bolliger & Company, he was a former assistant manager in the Tax & Legal Services Division of KPMG Thailand, where he had vast experience in assisting and advising clients on a variety of customs issues, including appeal to the Thai Customs Department with regard to the import price using GATT valuation methodology. He is accredited as a customs specialist by the Thai Customs Department.

Education

Customs Specialist Certified by Thai Customs Department
Bangkok University, Thailand, B.B.A., Accounting

Languages

English, Thai

Relevant Experience

• Provided advice to clients in various industries on import-export procedures and various customs compliance matters including tariff classification, customs valuation, import licensing requirements and duty implications under Customs laws.
• Conducted feasibility study and provided advice on optimal selection and utilization of different types of tax incentives schemes in Thailand to align with the nature of client businesses and their industries.
• Provided advice on the criteria and procedures for claiming the duty drawback under Section 19 bis and duty refund under tariff reduction and tariff exemption privilege under the Marrakesh Agreement Establishing the World Trade Organization.
• Advised and assisted clients in automotive and electronic industries in applying for and securing official customs rulings on tairff classification and official rulings on customs valuation.
• Participated in review and assessment on the controlling systems of the entire Public Customs Bonded Warehouse in Thailand, in order to provide a report to Customs Department on strengths and weaknesses as well as recommendations for future improvement.
• Provided advice to several clients on operational procedures in export processing zone (“EPZ”) and/or CFZ to assist them to comply with relevant laws and regulations for the export processing zone and/or customs free zone (e.g., inventory control, criteria for establishment and operating, application procedure for establishing/operating in the EPZ/CFZ and procedures for importing/exporting goods into and out of the EPZ/CFZ).
• Assisted clients in automotive industries, cosmetic industry, spectacle lens industry in the process of application for Customs Free Zone (“CFZ”) establishment license and CFZ operator license, as well as recommended guidelines and operational procedures for all CFZ business transactions to ensure smooth operation and optimal utilization of the CFZ privilege.
• Represented clients in reviewing manufacturing cost statements and local content percentage of finished goods to ensure that they meet the eligibiltiy criteiria for duty reduction under CFZ regulations.
• Assisted several clients in the procedures for filing appeal on tariff classification and customs valuation against the customs duty assessment notices.
• Assisted clients in developing defending strategies and justifications with Customs authorities in the process of resolving the case claimed by Customs for clients under Customs post-audit scheme and clients under investigation of the Investigation and Suppression team.
• Coordinated with relevant government agencies such as Ministry of Defense, Ministry of Industry Department of Science Services and Chamber of Commerce to advocate the amendment of laws and policy to relax the import licensing requirement for clients in chemical industry.
• Arranged seminars and training on general knowledges of customs rules and regulations as well as tax privileges and FTAs for importers and exporters.
• Conducted a customs documentary review for clients in various industries, particularly, automotive, chemicals, electronics, steels, etc. in order to ensure their compliance with customs requirements, identify risk exposures and provided recommendations to minimize customs duty risks.
• Provided advice to clients on various international trade matters, supply chain and cross border transactions, as well as validity of certificate of origin, rules of origin and criteria and conditions for utilizing tariff preferences under various FTAs.

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Manager
Customs & Supply Chain
Bolliger & Company Consulting Limited

Level 25, Q House Lumpini Building, No.1 South Sathorn Road Tungmahamek, Sathorn, Bangkok 10120
Phone: + 662 625 6300 Fax: + 662 625 6311

DID: + 662 625 6375

Email: Somruekarn.W@bolliger-consulting.com

Ms. Somruekarn Wongsaroj

provides assistance on research and data compliance relating to international trade, cross borders transactions, customs rules and regulations compliance and other customs matters, such as valuation, tariff code classification, duty refunds, development of FTA in Thailand, customs privileges and Board of Investment (“BOI”) regulations and privileges. She has worked on customs review and audit projects. She also assists clients to define customs exposure, identify import duty and excise tax liabilities, and recommend measures to minimize such liabilities. In addition, she advises clients on optimizing Customs and BOI privileges, as well as assists in the application of such privileges, including ensuring that reporting to the Customs Department and BOI complies with the Customs rules and regulations and BOI requirements. 

Education

Master Degree in Economics, Finance and Management, Bristol University, UK
Master Degree in Industrial Strategy and Trade Policy, University of Manchester, UK.
Bachelor Degree in Business Administration, Assumption University, Thailand

Languages

English, Thai

Relevant Experience

Customs Compliance & Advisory

• Prepared manuals on operational procedures for several clients in export processing zone (“EPZ”) and/or customs free zone (“CFZ”) to assist them to comply with relevant laws and regulations for the export processing zone and/or customs free zone (e.g., inventory control, criteria for establishment and operating, application procedure for establishing/operating in the EPZ/CFZ and procedures for importing/exporting goods into and out of the EPZ/CFZ.
• Created a manual on the use of tariff preferential under Thailand-Australia Free Trade Agreement (“TAFTA”) and the use of customs duty reduction privilege for goods removed from the export processing zone for domestic sale for a major electronics manufacturer located in the export processing zone (covering criteria of eligibility for tax privilege, flow charts, application procedures, and supporting documents to apply for the tax privileges).
• Prepared a manual on export and import procedures, customs privileges for import and export, customs dispute and settlement procedures, preferential tariff privileges, and customs compliance checkpoints for a subsidiary of Japanese multinational in Thailand in order to ensure its compliance to custom laws and regulations and proper use of import and export privileges without customs risks.
• Conducted a customs review for clients in various industries (particularly, automotive, chemicals, electronics, and steels) to ensure their compliance with customs requirements and identify risk exposures.
• Prepared reports and presentations on customs review for the clients to report on customs risks exposures and provide suggestions or remedies for such risks.
• Prepared presentations on various customs topics for educating and training the clients in the seminars or workshops.
• Participated in review and assessment on the controlling systems of the entire Public Customs Bonded Warehouse in Thailand.
• Coordinated with customs and excise officers on requests for excise tax refund with the Excise Department through the Ministry of Finance and State Council.
• Participated in writing several reports relating to customs and excise taxes in Thailand, including Thailand’s Tobacco Excise Tax Study 1995-2005, in particular studying and analyzing information on excise tax imposed on tobacco products.

International Business Expansion

• Prepared a study on the investment (foreign investment restrictions, incentives, direct/indirect tax, double tax treaties, transfer pricing, etc.), customs (import/export procedures, import duties, excise tax, drawback, valuation, customs and BOI privileges, etc.), and other regulatory conditions (required business license, health and safety requirements, consumption/sale restrictions, advertising restrictions, etc.) relating to the establishment of different types of foreign business entities (e.g. representative office, branch office, distribution center, retailing, wholesaling) relating to the food & beverage industry in Thailand.

Trade Intelligence

• Provided research relating to customs and free trade agreements between Thailand and other countries in several industries, such as automotive, tobacco, electronics and machinery industries.
• Prepared a manual on the process of application for Rules of Origin Verification and application for certificate of origin
• Researched data and prepared a short paper on overview of government procurement system in Thailand and on-going issues in the e-auction and government procurement system in Thailand to suggest recommendations for improvement.

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Assistant Manager
Customs & Supply Chain
Bolliger & Company Consulting Limited

Level 25, Q House Lumpini Building, No.1 South Sathorn Road Tungmahamek, Sathorn, Bangkok 10120
Phone: + 662 625 6300 Fax: + 662 625 6311

DID: + 662 625 6300

Email: Saowakon.S@bolliger-consulting.com

Ms. Saowakon Sritongpanich

is a customs specialist, advising clients on customs and trade issues. She assists clients in negotiating with the Customs Department on customs issues, such as valuation, tariff code classification and duty refunds, as well as represent clients in settling cases with the Customs Department and in obtaining trade and investment privileges.

Her client experience covers a wide range of industries, including automotive, food, pharmaceuticals, consumer products, and tobacco. For the automotive industry, she has advised clients on valuation of imported cars, including advising on the difference between the Brussels Definition Valuation methodology and GATT methodology. She has assisted clients in reviewing their reporting system to the Thai Customs, as well as performed Customs Inventory audits. She has also provided advice to clients on locating their operations in Export Processing Zone, particularly on taking advantage of the privileges available to reduce the customs duty and excise tax payable, as well as proposing an appropriate cost structure subject to excise tax. In addition, she has successfully represented clients in settling liabilities when exiting a Board of Investment (“BOI”) project, and minimizing Customs penalties.

Prior to joining Bolliger & Company, she was a former assistant manager in the Tax & Legal Services Division of KPMG Thailand. She was a member of the team that conducted a review and assessment on the controlling systems of the entire Public Customs Bonded Warehouse in Thailand.

Education

Bangkok University, Thailand, B.B.A., Finance

Languages

English, Thai

Relevant Experience

Customs Compliance & Advisory

• Conducted feasibility study and planned for the utilization of tax incentives granted by government sector to align with business category and industry of each client.
• Participated in review and assessment on the controlling systems of the entire Public Customs Bonded Warehouse in Thailand, in order to provide a report to Customs Department on strengths and weaknesses as well as recommendations for future improvement.
• Assisted in application for Free Zone establishment license and Free Zone operator license for clients in automotive industries, cosmetic industry, spectacle lens industry, as well as provided recommendation on planning for optimal utilization of Free Zone tax privilege for each industry.
• Provided recommendations on tax implications as well as rules and regulations of various government authorities such as Customs Department, Excise Department, Board of Investment of Thailand (“BOI”), Department of Foreign Trade, Ministry of Commerce.
• Assisted in the process of request for duty and excise tax refund, and advised clients in automotive industry, cosmetic industry, electronic industry in relation to eligibility criteria and conditions for duty and excise tax refund.
• Coordinated with Customs authorities to assist clients in the process of settling the case under Customs post-audit scheme and under investigation of the Investigation and Suppression team.
• Assisted the clients in application for investment promotion with the BOI, requested for approval of Max Stock, Master List of Machine, Formula and provided advice on guidelines for utilization of BOI privielges including importation of materials and stock balance in order to comply with BOI conditions and requirements.
• Represented clients in preparing and submitting manufacturing cost statements and applications for certificate of origin with the Department of Foreign Trade, Ministry of Commerce.
• Arranged seminars and training on general knowledges of customs rules and regulations as well as tax privileges for importer and exporter.
• Conducted a customs review for clients in various industries, particularly, automotive, chemicals, electronics, steels, etc. in order to ensure their compliance with customs requirements and identify risk exposures.
• Assisted clients in automotive industry to verify the local content percentage of finished vehicles removed from Free Zone for domestic sale, and provided recommendation to increase the local content to meet the 40 percent threshold.

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Assistant Manager
Customs & Supply Chain
Bolliger & Company Consulting Ltd.
Bangkok, Thailand

Level 25, Q House Lumpini Building, No.1 South Sathorn Road Tungmahamek, Sathorn, Bangkok 10120
Phone: + 662 625 6300 Fax: + 662 625 6311

DID: + 662 625 6355

Email: Sornsawan.H@bolliger-consulting.com

Ms. Sornsawan Ho

In reference to her background in Law, Ms. Sornsawan Ho provides support on various Customs-related fields. For example, applying for the tariff classification advance ruling, obtaining the movement certificate of Form E and assisting in filing an appeal against Customs duty assessment. In addition, she works on Customs Risk Assessment projects which help clients identify the issue, define the exposure, and provide the recommendation to lessen Customs-related risk and tax liabilities. She is also a specialist on import license especially for hazardous substances.

Education

Bachelor of Law, Thammasat University

Languages

English, Thai

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Associate
Customs & supply chain
Bolliger & Company Consulting Limited

Level 25, Q House Lumpini Building, No.1 South Sathorn Road Tungmahamek, Sathorn, Bangkok 10120
Phone: + 662 625 6300 Fax: + 662 625 6311

DID: + 662 625 6300

Email: Kritsana.T@bolliger-consulting.com

Mr. Kritsana Thonkaew

provides support on various Customs-related fields such as assisting in Customs appeal application preparation and Customs Risk Assessment projects. Additionally, he assists in research of Customs rules and regulations and other relevant laws.

Education

Bachelor of Education, Srinakharinwirot University

Languages

English, Thai

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