รายงานการประชุมวิชาการระดับชาติทางนิติศาสตร์-ครั้งที่-1-ภายใ

263 any customs duties. However, the importer of goods in the form of transit and transshipment must proceed in accordance with the customs procedures as stipulated by the Customs Act B.E. 2560. However, some importers have used such methods to evade tariffs. As a result, the state has to lose income from taxation of goods that have not actually crossed the transit or transshipment. Therefore, the government should establish measures to prevent not truly transit and transshipment, which may determine the point of entry and exit in the transit and transshipment or placing insurance to prevent tax evasion more effectively. Keywords: transit, transshipment, customs duty