{"source":"https://traddal.com/resources/calculate-duties-taxes-imports-thailand","title":"How to Calculate Duties and Taxes on Imports to Thailand","description":"Thailand: duty from the first baht since 1 January 2026, and 7% VAT on CIF plus duty until 30 September 2027. The old 1,500 baht exemption has gone.","robots":"index, follow","updated":"2026-11-06T10:34:48.198Z","breadcrumbs":[{"name":"Resources","url":"https://traddal.com/resources"},{"name":"Thailand","url":"https://traddal.com/resources/calculate-duties-taxes-imports-thailand"}],"facts":[{"label":"VAT standard rate","value":"7%","primary":true},{"label":"Duty de minimis","value":"THB 0","primary":true},{"label":"Tax de minimis","value":"THB 0","primary":true},{"label":"Currency","value":"Thai baht (THB)"},{"label":"Customs authority","value":"Thai Customs Department","href":"https://www.customs.go.th/"},{"label":"Tax authority","value":"Revenue Department","href":"https://www.rd.go.th/english/"},{"label":"Checked","value":"5 November 2026"}],"lede":"Thailand: duty from the first baht since 1 January 2026, and 7% VAT on CIF plus duty until 30 September 2027. The old 1,500 baht exemption has gone.","sections":[{"id":"introduction","title":"Importing into Thailand","body":[{"type":"prose","text":"Thailand no longer has a low-value exemption: VAT at 7% has applied to imports of 1,500 baht or less since 5 July 2024, and the government said duty would be charged from the first baht from 1 January 2026. Duty runs on the CIF value, and VAT on CIF plus duty, excise and other fees. The Customs Department collects both at import."}]},{"id":"thresholds","title":"De minimis thresholds","body":[{"type":"table","caption":"De minimis thresholds in Thailand","columns":[{"header":"Threshold","nowrap":true},{"header":"Amount","align":"right","nowrap":true},{"header":"In US dollars","align":"right","nowrap":true},{"header":"In force from","nowrap":true}],"rows":[["Duty","THB 0","about USD 0","1 January 2026"],["Tax","THB 0","about USD 0","5 July 2024"]],"note":"**Duty:** The Thai government says duty on imported goods is now charged from the first baht, ending the 1,500 baht exemption from 1 January 2026. **Tax:** VAT on imports valued at 1,500 baht or less has been collected since 5 July 2024. US dollar amounts are approximate, at exchange rates on 5 November 2026. The legal thresholds are the local amounts.","records":[{"Threshold":"Duty","Amount":"THB 0","In US dollars":"about USD 0","In force from":"1 January 2026"},{"Threshold":"Tax","Amount":"THB 0","In US dollars":"about USD 0","In force from":"5 July 2024"}]}]},{"id":"tax-and-value","title":"What duty and tax are charged on","body":[{"type":"list","items":["**Valuation basis:** CIF","**Tax base:** CIF price plus import duty, excise tax and other taxes and fees.","**VAT standard rate:** 7%. The rate set in the Revenue Code is higher; a Royal Decree holds it at 7%, including local tax, until 30 September 2027.","**Reduced rates:** None listed"]}]},{"id":"low-value","title":"Low-value parcels","body":[{"type":"prose","text":"Not confirmed"}]},{"id":"rule-changes","title":"Recent rule changes","body":[{"type":"table","caption":"Recent rule changes in Thailand","columns":[{"header":"Date","nowrap":true},{"header":"What changed"},{"header":"Source","nowrap":true}],"rows":[["1 October 2026",{"text":"Royal Decree No. 807 B.E. 2569 keeps VAT at 7% until 30 September 2027.","inline":true},{"text":"Source","href":"https://www.rd.go.th/21221.html"}],["1 January 2026",{"text":"Import duty collected from the first baht, removing the 1,500 baht exemption.","inline":true},{"text":"Source","href":"https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097"}],["5 July 2024",{"text":"VAT collection began on imports valued at 1,500 baht or less.","inline":true},{"text":"Source","href":"https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf"}]],"records":[{"Date":"1 October 2026","What changed":"Royal Decree No. 807 B.E. 2569 keeps VAT at 7% until 30 September 2027.","Source":"Source"},{"Date":"1 January 2026","What changed":"Import duty collected from the first baht, removing the 1,500 baht exemption.","Source":"Source"},{"Date":"5 July 2024","What changed":"VAT collection began on imports valued at 1,500 baht or less.","Source":"Source"}]}]},{"id":"not-confirmed","title":"What we could not confirm","intro":"We left these out rather than guess.","body":[{"type":"list","items":["First-baht duty: the English Public Relations Department statement and the customs plan were read. A Thai PRD report of collections since 1 January 2026 appears only as a search excerpt, and its link returned 404 when opened. The notification itself was not found.","The Thai Customs English postal page still shows the old 1,500 baht rule; it is out of date.","Revenue Department's Revenue Code rate (10%) not read directly, so the note avoids stating it.","Royal Decree No. 807 B.E. 2569 was seen in the Revenue Department's new legislation list and in the Gazette PDF header. The dates come from Revenue Department press release 18/2569, on the draft decree."]}]},{"id":"understanding","title":"The 1,500 baht exemption ended in two stages","body":[{"type":"prose","text":"VAT went first, on 5 July 2024. Duty followed on 1 January 2026, when the government said the Customs Department would charge duty and VAT on online goods from as low as 1 baht, and discuss data sharing with platforms including Shopee and Lazada.\n\nThe customs plan document describes this as cutting the de minimis from not more than 1,500 baht to not more than 1 baht. We found the government statements and that plan, but not the notification itself.\n\nExpect outdated information: Thai Customs' English postal page still shows the old rule. Importers pay VAT whether or not they're VAT-registered, and it's collected at the point of import."}]},{"id":"overview","title":"How the calculation works","body":[{"type":"prose","text":"CIF × duty rate = import duty. Then (CIF + duty + excise + other fees) × 7% = VAT. Royal Decree No. 807 B.E. 2569 holds VAT at 7%, including local tax, until 30 September 2027, so check again near that date."}]},{"id":"how-to-calculate","title":"Duty on CIF, then VAT on the total","body":[{"type":"list","ordered":true,"items":["Add cost, insurance and freight to get CIF, in baht.","Classify the goods with our [HS code classifier](/tools/hs-code-classifier). Take the tariff rate, then check [trade agreements](/resources/trade-agreements) for a preference.","Multiply CIF by the duty rate. Even at 200 baht, duty is now due.","Add excise and other fees where they apply, then take 7% for VAT.","Check how the shipment is declared. An undated Customs page says parcels above 40,000 baht FOB need an electronic declaration, while Customs calculates the tax on smaller ones. Confirm with your carrier."]}]},{"id":"examples","title":"Duty now reaches a 1,200 baht parcel","body":[{"type":"prose","text":"A phone stand, 1,200 baht CIF, by post.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| CIF value | | 1,200.00 baht |\n| Duty | Assumed 10% of 1,200.00 baht | 120.00 baht |\n| VAT | 7% of 1,320.00 baht | 92.40 baht |\n| **Total** | Duty + VAT | **212.40 baht** |\n\nBefore 1 January 2026, the duty wouldn't have been charged.\n\nOffice chairs, 60,000 baht CIF.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| CIF value | | 60,000 baht |\n| Duty | Assumed 20% of 60,000 baht | 12,000 baht |\n| VAT | 7% of 72,000 baht | 5,040 baht |\n| **Total** | Duty + VAT | **17,040 baht** |"}]},{"id":"common-mistakes","title":"Outdated Thai rules still circulating","body":[{"type":"list","ordered":false,"items":["**Quoting a duty-free band to 1,500 baht:** it ended on 1 January 2026.","**Quoting a VAT rate other than 7%:** the rate in the Revenue Code is higher, but the Royal Decree keeps it at 7% until 30 September 2027.","**Leaving duty out of the VAT base:** it's in, along with excise and fees."]}]},{"id":"special-rules","title":"What the sources leave open","intro":"Two gaps matter if you ship a lot of low-value parcels into Thailand.","body":[{"type":"prose","text":"First, the first-baht duty rests on a Public Relations Department statement, a customs plan and an official-domain excerpt reporting collections since then. We couldn't find the notification itself. Second, we found no confirmed seller scheme for foreign e-commerce sellers on goods, so assume collection happens at import.\n\nAsk your carrier how it clears low-value parcels, and what it passes on. This is guidance, not customs advice."}]},{"id":"other-guides","title":"Other guides in Asia-Pacific","body":[{"type":"links","items":[{"label":"Australia","href":"/resources/calculate-duties-taxes-imports-australia"},{"label":"India","href":"/resources/calculate-duties-taxes-imports-india"},{"label":"Indonesia","href":"/resources/calculate-duties-taxes-imports-indonesia"},{"label":"Japan","href":"/resources/calculate-duties-taxes-imports-japan"},{"label":"Malaysia","href":"/resources/calculate-duties-taxes-imports-malaysia"},{"label":"New Zealand","href":"/resources/calculate-duties-taxes-imports-new-zealand"},{"label":"Philippines","href":"/resources/calculate-duties-taxes-imports-philippines"},{"label":"Singapore","href":"/resources/calculate-duties-taxes-imports-singapore"},{"label":"South Korea","href":"/resources/calculate-duties-taxes-imports-south-korea"},{"label":"Vietnam","href":"/resources/calculate-duties-taxes-imports-vietnam"}]}]}],"faq":[{"question":"Will Thai VAT rise above 7%?","answer":"Not before 30 September 2027 on current law. Royal Decree No. 807 runs until then, and it's the date to watch."},{"question":"How is a parcel's tax worked out if I don't declare it myself?","answer":"An undated Customs page says consignees of smaller postal parcels don't file an import declaration, and Customs calculates the amount. Objections or exemption requests go to the post office first. Confirm this with Thailand Post, because the page predates the 2026 change."},{"question":"Do I still pay VAT on a gift?","answer":"We found no separate gift relief for postal parcels after the 2026 change, so don't assume one."}],"sources":["[Revenue measures fiscal year 2026 (Thai Customs Department)](https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf), checked 5 November 2026","[Government notice on low-value import tax (thaigov.go.th)](https://www.thaigov.go.th/th/news/160067), checked 5 November 2026","[Value Added Tax (Revenue Department)](https://www.rd.go.th/english/6043.html), checked 5 November 2026","[New legislation list (Revenue Department)](https://www.rd.go.th/21221.html), checked 5 November 2026","[Revenue Department press release 18/2569](https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news18_2569.pdf), checked 5 November 2026","[Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)](https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html), checked 5 November 2026","[Thailand to Apply Import Tax on All Online Goods from January 2026 (Public Relations Department)](https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097), checked 5 November 2026","[Customs procedures for postal items (Thai Customs Department)](https://www.customs.go.th/list_strc_simple_neted.php?ini_content=individual_160503_03_160922_01&lang=en&top_menu=menu_homepage&left_menu=menu_individual_submenu_01_160421_02), checked 5 November 2026"],"guide":{"slug":"calculate-duties-taxes-imports-thailand","country":"Thailand","content":{"intro":"Thailand no longer has a low-value exemption: VAT at 7% has applied to imports of 1,500 baht or less since 5 July 2024, and the government said duty would be charged from the first baht from 1 January 2026. Duty runs on the CIF value, and VAT on CIF plus duty, excise and other fees. The Customs Department collects both at import.","overview":"CIF × duty rate = import duty. Then (CIF + duty + excise + other fees) × 7% = VAT. Royal Decree No. 807 B.E. 2569 holds VAT at 7%, including local tax, until 30 September 2027, so check again near that date.","understanding":{"heading":"The 1,500 baht exemption ended in two stages","content":"VAT went first, on 5 July 2024. Duty followed on 1 January 2026, when the government said the Customs Department would charge duty and VAT on online goods from as low as 1 baht, and discuss data sharing with platforms including Shopee and Lazada.\n\nThe customs plan document describes this as cutting the de minimis from not more than 1,500 baht to not more than 1 baht. We found the government statements and that plan, but not the notification itself.\n\nExpect outdated information: Thai Customs' English postal page still shows the old rule. Importers pay VAT whether or not they're VAT-registered, and it's collected at the point of import."},"howToCalculate":{"heading":"Duty on CIF, then VAT on the total","content":["Add cost, insurance and freight to get CIF, in baht.","Classify the goods with our [HS code classifier](/tools/hs-code-classifier). Take the tariff rate, then check [trade agreements](/resources/trade-agreements) for a preference.","Multiply CIF by the duty rate. Even at 200 baht, duty is now due.","Add excise and other fees where they apply, then take 7% for VAT.","Check how the shipment is declared. An undated Customs page says parcels above 40,000 baht FOB need an electronic declaration, while Customs calculates the tax on smaller ones. Confirm with your carrier."]},"specialRules":{"heading":"What the sources leave open","summary":"Two gaps matter if you ship a lot of low-value parcels into Thailand.","content":"First, the first-baht duty rests on a Public Relations Department statement, a customs plan and an official-domain excerpt reporting collections since then. We couldn't find the notification itself. Second, we found no confirmed seller scheme for foreign e-commerce sellers on goods, so assume collection happens at import.\n\nAsk your carrier how it clears low-value parcels, and what it passes on. This is guidance, not customs advice."},"examples":{"heading":"Duty now reaches a 1,200 baht parcel","content":["A phone stand, 1,200 baht CIF, by post.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| CIF value | | 1,200.00 baht |\n| Duty | Assumed 10% of 1,200.00 baht | 120.00 baht |\n| VAT | 7% of 1,320.00 baht | 92.40 baht |\n| **Total** | Duty + VAT | **212.40 baht** |\n\nBefore 1 January 2026, the duty wouldn't have been charged.","Office chairs, 60,000 baht CIF.\n\n| Line | How | Amount |\n| --- | --- | ---: |\n| CIF value | | 60,000 baht |\n| Duty | Assumed 20% of 60,000 baht | 12,000 baht |\n| VAT | 7% of 72,000 baht | 5,040 baht |\n| **Total** | Duty + VAT | **17,040 baht** |"]},"commonMistakes":{"heading":"Outdated Thai rules still circulating","content":["Quoting a duty-free band to 1,500 baht: it ended on 1 January 2026.","Quoting a VAT rate other than 7%: the rate in the Revenue Code is higher, but the Royal Decree keeps it at 7% until 30 September 2027.","Leaving duty out of the VAT base: it's in, along with excise and fees."]},"faq":{"heading":"VAT, parcels and gifts in Thailand","content":[{"q":"Will Thai VAT rise above 7%?","a":"Not before 30 September 2027 on current law. Royal Decree No. 807 runs until then, and it's the date to watch."},{"q":"How is a parcel's tax worked out if I don't declare it myself?","a":"An undated Customs page says consignees of smaller postal parcels don't file an import declaration, and Customs calculates the amount. Objections or exemption requests go to the post office first. Confirm this with Thailand Post, because the page predates the 2026 change."},{"q":"Do I still pay VAT on a gift?","a":"We found no separate gift relief for postal parcels after the 2026 change, so don't assume one."}]},"sources":["[Revenue measures fiscal year 2026 (Thai Customs Department)](https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf), checked 5 November 2026","[Government notice on low-value import tax (thaigov.go.th)](https://www.thaigov.go.th/th/news/160067), checked 5 November 2026","[Value Added Tax (Revenue Department)](https://www.rd.go.th/english/6043.html), checked 5 November 2026","[New legislation list (Revenue Department)](https://www.rd.go.th/21221.html), checked 5 November 2026","[Revenue Department press release 18/2569](https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news18_2569.pdf), checked 5 November 2026","[Thailand to Apply Import Tax on All Online Goods from January 2026 (Public Relations Department)](https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097), checked 5 November 2026","[Customs procedures for postal items (Thai Customs Department)](https://www.customs.go.th/list_strc_simple_neted.php?ini_content=individual_160503_03_160922_01&lang=en&top_menu=menu_homepage&left_menu=menu_individual_submenu_01_160421_02), checked 5 November 2026"]}},"countryFacts":{"country":"Thailand","code":"TH","region":"Asia-Pacific","currency":{"code":"THB","name":"Thai baht"},"tax":{"name":"VAT","standardRate":7,"reducedRates":[],"note":"The rate set in the Revenue Code is higher; a Royal Decree holds it at 7%, including local tax, until 30 September 2027."},"dutyDeMinimis":{"amount":0,"currency":"THB","note":"The Thai government says duty on imported goods is now charged from the first baht, ending the 1,500 baht exemption from 1 January 2026.","effectiveFrom":"2026-01-01"},"taxDeMinimis":{"amount":0,"currency":"THB","note":"VAT on imports valued at 1,500 baht or less has been collected since 5 July 2024.","effectiveFrom":"2024-07-05"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"CIF price plus import duty, excise tax and other taxes and fees.","authority":{"name":"Thai Customs Department","url":"https://www.customs.go.th/"},"taxAuthority":{"name":"Revenue Department","url":"https://www.rd.go.th/english/"},"lowValueRules":null,"changes":[{"date":"2024-07-05","summary":"VAT collection began on imports valued at 1,500 baht or less.","sourceUrl":"https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf"},{"date":"2026-01-01","summary":"Import duty collected from the first baht, removing the 1,500 baht exemption.","sourceUrl":"https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097"},{"date":"2026-10-01","summary":"Royal Decree No. 807 B.E. 2569 keeps VAT at 7% until 30 September 2027.","sourceUrl":"https://www.rd.go.th/21221.html"}],"sources":[{"title":"Revenue measures fiscal year 2026 (Thai Customs Department)","url":"https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf","checkedAt":"2026-11-05"},{"title":"Government notice on low-value import tax (thaigov.go.th)","url":"https://www.thaigov.go.th/th/news/160067","checkedAt":"2026-11-05"},{"title":"Value Added Tax (Revenue Department)","url":"https://www.rd.go.th/english/6043.html","checkedAt":"2026-11-05"},{"title":"New legislation list (Revenue Department)","url":"https://www.rd.go.th/21221.html","checkedAt":"2026-11-05"},{"title":"Revenue Department press release 18/2569","url":"https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news18_2569.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["First-baht duty: the English Public Relations Department statement and the customs plan were read. A Thai PRD report of collections since 1 January 2026 appears only as a search excerpt, and its link returned 404 when opened. The notification itself was not found.","The Thai Customs English postal page still shows the old 1,500 baht rule; it is out of date.","Revenue Department's Revenue Code rate (10%) not read directly, so the note avoids stating it.","Royal Decree No. 807 B.E. 2569 was seen in the Revenue Department's new legislation list and in the Gazette PDF header. The dates come from Revenue Department press release 18/2569, on the draft decree."],"guideSlug":"calculate-duties-taxes-imports-thailand","checkedAt":"2026-11-05","fxDate":"2026-11-05","updatedAt":"2026-11-06T10:34:48.198Z"},"markdown":"https://traddal.com/resources/calculate-duties-taxes-imports-thailand.md"}