How to Export to Thailand in 2026: Duty, 7% VAT, Low-Value Parcels and FTAs
Thailand charges import duty on the CIF value of goods and 7% VAT on the CIF value plus duty, excise and other taxes. Low-value imports have lost their tax breaks: VAT has applied to goods under THB 1,500 since July 2024, and from 1 January 2026 the THB 1,500 import duty exemption was abolished, so online purchases from abroad pay duty as well. In March 2026 the government also announced higher duties, up to the 30% or 40% ceilings, on a range of consumer goods such as plastic items and electronics accessories. Food, cosmetics and health products need Thai FDA approval through a Thai company, products under mandatory standards need TISI certification, and ASEAN agreements, RCEP and bilateral FTAs can reduce duty with proof of origin.
Checked against official sources: 2026-10
At a glance
Duty and VAT: how the import cost is calculated
Thai Customs charges import duty on the CIF value, the cost of the goods plus insurance and freight, at the rate for the HS code; most MFN rates are around 10%, with a range up to 80% for some goods. Excise tax applies to products such as alcohol, tobacco, vehicles and some luxury goods.
VAT of 7% is then charged on the CIF value plus import duty, excise and other taxes. Example with an illustrative 10% duty: CIF value THB 100,000, duty THB 10,000, VAT 7% of THB 110,000 = THB 7,700, so THB 17,700 in total.
Low-value imports and the 2026 changes
Thailand used to exempt imports worth THB 1,500 or less from both duty and VAT. VAT has applied to these goods since July 2024, and under Customs Notification No. 219/2568 the duty exemption ended on 1 January 2026: all goods imported from abroad worth THB 1 or more now pay 7% VAT and import duty. For parcels sent by Thailand Post, customs assesses the taxes and the recipient pays them; couriers prepay and collect them on delivery; and e-commerce platforms that cooperate with Thai Customs collect VAT and duty at checkout.
On 30 March 2026, the government also announced plans to raise duties on a broad range of consumer goods, such as plastic items and electronics accessories, from rates as low as 5% to their statutory ceilings of 30% or 40%. Check the current rate for your HS code before quoting a delivered price, as these changes may apply with little notice.
Product rules
- Food, cosmetics, drugs and medical devices: a Thai company holds the Thai FDA licence or notification and is named on the label; for cosmetics, see Triplicate's note on Thai FDA cosmetic notification.
- Products under mandatory Thai Industrial Standards, such as many electrical appliances, need TISI certification before they are imported or sold.
- Labels for consumer products must be in Thai, with the importer's details.
Trade agreements and proof of origin
Thailand's agreements include the ASEAN Trade in Goods Agreement (ATIGA) and the ASEAN agreements with China, Korea, Japan, Australia and New Zealand, India and Hong Kong, RCEP, and bilateral agreements such as those with Japan (JTEPA), Australia, New Zealand, Chile and Peru. To claim a preferential rate, the importer needs the proof of origin the agreement requires, such as Form D, E, AK, JTEPA or RCEP, and the goods must meet its rules of origin.
Step by step
- Find the Thai HS code of each product and compare the MFN rate with the rates under each agreement you can use.
- Check Thai FDA and TISI requirements and agree which Thai company holds the licence or notification.
- Agree the Incoterms rule and the Thai importer; for DDP, arrange an importer in Thailand.
- Prepare the commercial invoice, packing list, transport document and proof of origin.
- Estimate duty on the CIF value and 7% VAT on the value plus duty and excise.
Documents you usually need
- Commercial invoice
- Packing list
- Bill of lading or air waybill
- Certificate of origin under the agreement used
- Thai FDA licence or notification, or TISI certificate, where required
Common problems and how to avoid them
What to do: Since 1 January 2026 the THB 1,500 duty exemption no longer applies; add duty and 7% VAT.
What to do: Check the current rate for the HS code; Thailand announced increases to 30% or 40% for many consumer goods in 2026.
What to do: Get TISI certification for products under mandatory standards before shipping.
What to do: Send the correct certificate of origin before the declaration and check the product's rule of origin.
Sources
- Thailand announces customs duty hikes for key consumer goods (1 April 2026) Tilleke & Gibbins
- Thailand tightens e-commerce rules: import duty on all online purchases starting 2026 Forvis Mazars Thailand
- A guide to import duty in Thailand DHL
- Thailand: new VAT rules for low-value imported goods now in effect BDO Global
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Port codes by country
Trade notes
Common questions
How is import duty calculated in Thailand?
Duty is charged on the CIF value at the rate for the HS code. VAT of 7% is then charged on the CIF value plus duty, excise and other taxes.
Is there still a THB 1,500 duty-free limit in Thailand?
No. VAT has applied to low-value goods since July 2024, and since 1 January 2026, under Customs Notification No. 219/2568, all imported goods worth THB 1 or more pay 7% VAT and import duty.
What is the VAT rate on imports to Thailand?
7%, charged on the CIF value plus import duty, excise and other taxes.
Do I need a Thai company to sell cosmetics or food in Thailand?
Yes. A Thai company holds the Thai FDA licence or notification and is named on the label.
Which free trade agreements does Thailand have?
ATIGA and the ASEAN agreements with China, Korea, Japan, Australia and New Zealand, India and Hong Kong, RCEP, and bilateral FTAs such as with Japan, Australia, New Zealand, Chile and Peru.
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