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​1.​ LMW Company shall report on any case of fire, natural disasters, thefts and losses involving the import duty and sales tax exempted raw materials / components, packaging materials, finished goods and machinery to the State Director of Customs / Zone Operations Director within 14 days from the date of the incident.​​ ​ ​
​2.The report must be enclosed with the following documents:​​​ ​ ​
​2.1 Details of goods, tariff codes, values, quantities, duties and taxes involved,​ ​
​2.2investigation report from the Fire and Rescue Department,​​ ​
​2.3 Police report,​​ ​
​2.4Information on insurance and claims,​ ​
​2.5​​ ​The image of the incident.
​3.LMW Company may apply to remit import duty and sales tax on goods destroyed by fire and natural disaster in accordance with the provisions under section 65AB (2) of the Customs Act 1967 and section 41 (1) of the Sales Tax Act 2018. The application must be submitted to the customs station that controls the company.​​ ​ ​
​4.Application for remission on import duty and sales tax for goods involved in fires and natural disasters after being released from customs control must be submitted directly to the Ministry of Finance for consideration in accordance with the provisions under section 14A of the Customs Act 1967 and section 41 (1) of the Sales Tax Act 2018.​​ ​ ​
​5.The damaged raw materials / components, finished goods or machines caused of fire and natural disasters can be disposed with the approval from the State Director of Customs / Zone Operations Director and should be supervised by a senior customs officer, after investigation done by the relevant parties such as Fire Department, Police, Company Insurance and others.​​ ​ ​
6.​Royal Customs Department will collect back the import duty and sales tax involved in cases of theft and loss in LMW based on the provisions under section 65AB(1) of the Customs Act 1967 and section 27(9) of the Sales Tax Act 2018.​​ ​ ​