Malika Bhumivarn

Malika Bhumivarn

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 6399

Email: [email protected]

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. 


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


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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