Legal
Thailand Import Tax, What is Coming for 2026
TL;DR: Import in Thailand offers big opportunities but comes with strict rules. All importers in Thailand must register, get a paperless license, and use the e-Customs system. Imports are subject to duties (0–80%), 7% VAT, and sometimes excise taxes.
You’ll need the right documents and permits, especially for restricted or controlled goods. Errors in classification, valuation, or paperwork can lead to delays, fines, or seizures.
Thailand is currently Southeast Asia’s second largest economy and a key hub for regional trade. With its strong logistics infrastructure, growing economy, and a government that actively supports foreign investment, it’s easy to see why more businesses are choosing to import in Thailand as part of their expansion strategy.
But while the opportunities are clear, actually importing goods can be a complex process that requires dealing with regulations, duties, and paperwork.
Whether you’re a small business bringing in specialised equipment or a larger company handling regular shipments, this guide covers the key steps and requirements for import to Thailand in 2026.
Key Points
- All commercial importers must register and obtain a “paperless license” (customs card) valid for 3 years to access Thailand’s e-Customs system for electronic processing.
- Imports face multiple taxes including import duties (0-80%), 7% VAT on all goods regardless of value (new 2024 rule), and additional excise taxes on luxury items, alcohol, and tobacco.
- Imports require multiple documents including import declarations, commercial invoices, bills of lading, certificates of origin, company registration, VAT certificates, and various authorizations for customs clearance.
- Medicines, food, and supplementary products, require prior licensing from the Food and Drug Administration (FDA).
- Many items are banned (narcotics, counterfeit goods, vapes) or restricted (medicines, electronics, machinery) requiring special permits from relevant government agencies before import.
- Violations can result in duty surcharges of 1.5% monthly, fines up to 200% of unpaid taxes, criminal penalties up to 500,000 Baht, and imprisonment up to 10 years for serious offenses.
- BOI Companies and companies registered in SEZs may benefit from import tax exemptions on machineries and certain raw products.
What are the Import Requirements in Thailand?
Importing into Thailand is regulated under the Customs Act and Customs Tariff Decree, with oversight by the Department of Foreign Trade (DFT). The government’s approach balances protecting local industries, ensuring safety standards, and aligning with international trade agreements.
One important requirement to note is that import/export licenses, also known as a “customs card” or “paperless license” are usually required. Once issued, the license is valid for three years.
Thailand’s import licence process today is based around the e-Customs system, which allows businesses to handle import and export transactions online. To use it, companies must first register with Thai Customs and obtain a “paperless license,” which connects them to the customs database and enables electronic processing. A digital certificate is also required for identity verification.
What are the Required Documents for Importers?
Every import operation in Thailand requires a basic set of documents for customs clearance. These typically include:
- Import Declaration: The official form detailing the imported goods.
- Bill of Lading (B/L) or Air Waybill (AWB): The contract between the shipper and the carrier, serving as a receipt of goods and a document of title.
- Commercial Invoice: A detailed record of the transaction between the exporter and importer, including product descriptions, quantities, and values.
- Packing List: A document providing details on the contents of each package within a shipment.
- Import License (if applicable): Required for specific categories of goods.
- Certificates of Origin (if applicable): Documents verifying the country where the goods were produced, often crucial for preferential duty rates under Free Trade Agreements.
- Other relevant documents: Such as catalogues, product ingredients lists, or technical specifications, which help customs officers accurately classify and assess the goods.
- Company registration certificate: Must be valid for three months.
- Authorization for your brokerage firm: A letter empowering a third-party to handle customs clearance on behalf of the importer.
- VAT Registration Certificate (Phor Phor 20): Proof of Value Added Tax registration.
- Copy of company affidavit: Must be updated within six months.
- Copy of first page of bank account and bank statement: Demonstrating financial standing.
- Copy of seal registration (BAJ 3): For corporate entities.
- Copy of passport for authorized person: For identification of key personnel.
- Power of attorney: Granting specific legal authority.
These documents help confirm the type, value, origin, and legality of the goods, which is required to classify the shipment correctly and calculate the right duties and taxes. For “red line” or high-risk shipments, customs may require extra checks and certifications to ensure everything complies with regulations.
Putting together all the required documents can be challenging, especially when foreign documents need to be notarized and translated. Our team of experts can help simplify this process by guiding you through document preparation, making sure everything is accurate, and handling the e-Customs system on your behalf. This reduces the risk of delays and penalties, giving you peace of mind throughout the import process.
Understanding Import Taxes and Duties in Thailand
If you’re planning to import in Thailand, it’s important to understand how the country’s tax and duty system works. Importing goods isn’t just about getting products into Thailand, it also involves understanding relevant taxes, regulations, and customs requirements.
Thailand uses a combination of import taxes, duties, and VAT (value-added tax) to manage what comes into the country.
The key laws that govern Thailand import duty and taxes include:
- The Customs Act of 2017, which sets out how import duties are calculated based on the type and value of goods.
- The Excise Tax Act of 1984, which applies extra taxes to certain items like alcohol, tobacco, and luxury goods.
- The Value-Added Tax Act of 1992, which imposes a 7% VAT at the point of import.
- The Customs Tariff Decree of 2017, which provides detailed customs procedures and duty rates.
When goods are imported, Thailand applies either a specific duty (a fixed amount) or an ad valorem duty (a percentage of the item’s value), whichever is higher.
Most goods fall under the ad valorem category, which can range from 0% to 80%, depending on the product. Thailand classifies imports using the Harmonized System (HS Code), and currently follows the ASEAN Harmonized Tariff Nomenclature (AHTN 2022).
VAT Rule Affects All Imports since 2024
As of July 2024, Thailand introduced a significant new rule that stated that all imported goods, no matter their value, are now subject to 7% VAT. This is a significant change from the previous rule, which exempted low-value goods under 1,500 Baht.
Import Taxes Thailand: What You’ll Actually Pay
The standard Value Added Tax (VAT) rate in Thailand is currently 7%. This rate is applied to the value of imported goods, which incorporates the Cost, Insurance, and Freight (CIF) value, plus any applicable customs duties and other charges.
The CIF valuation method is used by Thai Customs for calculating import duties and taxes.
To help make understand how import taxes in Thailand are calculated, let’s see the following examples:
Scenario 1: General Goods (e.g., Electronics, Clothing)
Assume goods with a CIF value of 10,000 Baht and an import duty rate of 10%.
- Import Duty: 10,000 Baht * 10% = 1,000 Baht.
- VAT Base: (CIF Value + Import Duty) = 10,000 Baht + 1,000 Baht = 11,000 Baht.
- VAT Payable: 11,000 Baht * 7% = 770 Baht.
Total Tax Payable: 1,000 Baht (Duty) + 770 Baht (VAT) = 1,770 Baht.
Scenario 2: Goods Subject to Additional Taxes (e.g., Luxury Items, Alcohol)
Some products, particularly luxury goods, alcohol, tobacco, and petroleum products, are also subject to excise taxes, which can significantly increase the total tax owed. An additional 10% local tax is also imposed on top of Specific Business Tax (SBT).
Consider a product with a CIF value of US$ 200 (approx. 7,300 THB), an import duty of 60%, an excise tax of 30%, and a 10% interior tax on excise tax.
- Import Duty: (200 US$ * 0.60) = 120 US$.
- Excise Tax Base: (CIF Value + Import Duty + Fee). (Assuming a fixed fee of 50 US$ for this example, as per snippet ).
- (200 US$ + 120 US$ + 50 US$) = 370 US$.
- Excise Tax = 370 US$ * {0.3 / 1 – (1.1 * 0.3)} = 370 * 0.4477612 = 165.67 US$.
- Interior Tax: 165.67 US$ * 0.10 = 16.57 US$.
- Base VAT: (CIF Value + Import Duty + Fee + Excise Tax + Interior Tax) = (200 + 120 + 50 + 165.67 + 16.57) = 552.24 US$.
- VAT Payable: 552.24 US$ * 7% = 38.66 US$.
Total Payable (Taxes & Duties): 120 + 50 + 165.67 + 16.57 + 38.66 = 390.9 US$ (approx. 14,260 THB).
These examples show how the final cost of imported goods can end up much higher than their original price. That’s because Thailand import duty, VAT, and other taxes all add up quickly. For any importer in Thailand, it’s important to consider these costs into your pricing and planning.
Free Trade Agreements and Duty Reductions
Thailand has signed a wide range of Free Trade Agreements (FTAs) with countries and regional groups, creating valuable opportunities for businesses that import in Thailand. These agreements can lead to big savings by reducing or even eliminating Thailand import duty on certain goods.
If your products meet the requirements under an FTA, you may qualify for lower taxes, helping you cut costs and stay competitive. For importers in Thailand, understanding which FTAs apply to your goods can make a real difference to your bottom line.
Key FTAs involving Thailand include:
- Multilateral Agreements:
- ASEAN Free Trade Area (AFTA)
- ASEAN-China Free Trade Agreement (ACFTA)
- ASEAN-Japan Comprehensive Economic Partnership (AJCEP)
- ASEAN-Korea Free Trade Area (AKFTA)
- ASEAN-Australia and New Zealand Free Trade Agreement (AANZFTA)
- Regional Comprehensive Economic Partnership Agreement (RCEP)
- Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) Free Trade Area
- Bilateral Agreements:
- Australia-Thailand Free Trade Agreement (TAFTA)
- Japan-Thailand Economic Partnership Agreement (JTEPA)
- Thailand-India Free Trade Agreement (AIFTA)
- Thailand-Pakistan Free Trade Agreement
- Thailand-Sri Lanka Free Trade Agreement
- Thailand-European Free Trade Association (EFTA) Free Trade Agreement
- Thailand-Turkey Free Trade Agreement
- ASEAN-Canada Free Trade Agreement
These trade agreements offer real cost-saving benefits. Take the Japan-Thailand Economic Partnership Agreement (JTEPA), for example, it allows reduced or even zero Thailand import duty on many goods traded between the two countries. This is especially helpful for businesses importing electronics, machinery, or auto parts into Thailand.
Likewise, the Thailand-India FTA offers similar advantages, cutting or waiving duties on products like textiles, chemicals, and agricultural goods. For importers in Thailand, taking advantage of these agreements can significantly lower import costs and boost profitability.
How Do the New US Tariffs Affect Thailand?
Amid ongoing negotiations between Thailand and the United States. The U.S. had warned it would impose a steep 36% tariff on Thai imports if no deal was reached by August 1, 2025. In response, Thailand has proposed expanding zero-duty privileges to cover 90% of U.S. imports and increasing its purchases of American agricultural and energy products to help balance the trade relationship.
So far, the U.S. has introduced a 10% general tariff on imports from most countries (excluding China), with a 90-day window for negotiations. Thailand is now working to secure lower or zero tariffs on its key exports. If a deal is reached, this could mean substantial cost savings for importers in Thailand bringing in U.S. goods, especially for items like corn and select fruits, which may benefit from zero-duty access.
To benefit from any preferential duty rates, businesses must ensure their goods meet the Rules of Origin (ROO) outlined in the relevant agreement. This means having the right paperwork, such as a valid Certificate of Origin, to prove eligibility. For any company involved in importing in Thailand, it’s essential to review your supply chain and verify product origins so you can take full advantage of these potential tariff reductions.
Prohibited and Restricted Goods: What You Can’t Import into Thailand?
If you’re planning to import in Thailand, it’s important to know that some items are completely banned, while others are tightly controlled. Trying to bring in these goods without the proper approvals can land you in serious trouble, such as heavy fines, having your shipment seized, or even facing jail time.
For importers in Thailand, understanding what’s allowed (and what’s not) is an essential consideration.
What Goods are Prohibited?
Prohibited Goods are items that are completely banned from being imported into Thailand under any circumstances. These items are considered illegal to bring into the country for any reason. The list includes:
- Obscene objects, literature, or pictures, including pornographic materials.
- Goods featuring an improper design of the Thai national flag.
- Narcotics such as marijuana, opium, cocaine, morphine, and heroin. It is crucial to note that these are banned even if prescribed by a doctor.
- Fake currency, bonds, or coins.
- Fake Royal Seals or official seals.
- Goods infringing Intellectual Property Rights (IPR), such as pirated musical tapes, CDs, VDOs, or computer software, and counterfeit trademark goods. Thai Customs strictly enforces the TRIPS Agreement (Trade-Related Aspects of Intellectual Property Rights) to protect right holders.
- Electric cigarettes (vapes) are explicitly considered prohibited items.
- Household refrigerators and combined refrigerator-freezers that utilize CFCs in their production process are prohibited to protect human health and the environment.
What Items are Restricted?
Restricted Goods are items whose import is not entirely prohibited but is subject to specific conditions, regulations, or requires special permits and licenses from relevant government agencies.
These controls are often in place to protect public health, national security, natural resources, or to stabilize prices for certain raw materials.
Getting Permits for Restricted Items
If you’re bringing restricted goods into Thailand, getting the right permits is a mandatory requirement. The process isn’t the same for every item, it depends on what you’re importing and which government agency oversees it.
For any importer in Thailand, understanding these specific requirements early on can help avoid delays and keep your shipment on schedule.
Food and Agricultural Product Imports
When it comes to importing food or agricultural products into Thailand, the Thai FDA and the Ministry of Public Health (MOPH) are the main authorities. If you’re an importer in Thailand working with these types of goods, you’ll need to apply for an import license through the FDA’s online e-Submission System. Once approved, you’ll receive a food serial number for each product.
You’ll also need to make sure your import and storage facilities meet the required standards. That means having a permanent building that’s properly set up for food handling and clearly separated from any non-food items.
One important rule: all imported food must have a Thai-language label applied to each item before it enters the country and before it can be sold. If your product arrives without the correct labelling, it can be seized by the Thai FDA.
For certain “specifically controlled foods,” you’ll need to get your labels pre-approved by applying for a special permit. This includes submitting detailed ingredient lists and quality analysis data.
Thai food labels must clearly show:
- The product name
- Food serial number
- Name and address of the importer or manufacturer
- Full ingredient list (with percentages for main ingredients)
- Allergen information
- Expiry or “best before” date
In some cases, nutrition facts and Guideline Daily Amounts (GDA) are also required. And if you’re importing live animals or plants, you’ll need permits from the Department of Livestock Development and the Department of Agriculture.
Pharmaceuticals
For companies that wish to import pharmaceutical products into Thailand, be prepared for a detailed and tightly regulated process overseen by the Thai FDA under the Ministry of Public Health. There are two main steps you’ll need to complete:
Step 1: Import Facility Licence
Before you bring in any medicine, you must first obtain an Import Facility License for the location where the drugs will be stored or ordered. This license can be issued to either a Thai individual or a legally registered business entity. Your facility must also meet Good Distribution Practice (GDP) standards to ensure the proper handling and storage of pharmaceuticals.
Step 2: Pharmaceutical Product Registration
Each pharmaceutical product you want to import must be registered and approved by the Thai FDA. This step requires submitting a full set of documentation, including:
- Product composition and formula
- Packaging and labeling details
- Samples of the product
- Clinical and safety data (if needed)
- Certificates of Free Sale and proof of GMP (Good Manufacturing Practice) compliance
The FDA reviews this information carefully and may ask for further clarification or additional documents during the process.
Drugs are categorized as modern medicines, traditional remedies, or veterinary products, each with its own specific registration requirements. All approved products must carry Thai-language labels that clearly show the product name, active ingredients, dosage instructions, usage guidelines, and warnings.
For vaccines and certain biological medicines, you’ll also need a Certificate of Lot Release from the Institute of Biological Products before the items can be sold or distributed in Thailand.
Finally, under the new 2025 Notification (B.E. 2568), all controlled health products must be processed through the Thailand National Single Window (Thai NSW) system. This means electronic submissions are required, and permits must be secured for any product listed in the Customs Department’s Controlled Goods Database.
How can Belaws help?
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FAQ
How do I calculate import duty in Thailand?
Import duty in Thailand is calculated based on your product’s CIF value (Cost + Insurance + Freight). The duty rate varies from 0% to 80% depending on what you’re importing. For example, if you’re bringing in electronics worth 10,000 Baht with a 10% duty rate, you’d pay 1,000 Baht in import duty.
How can I check what import duty rate applies to my products in Thailand?
Thailand uses the Harmonized System (HS Code) to classify imports, specifically following the ASEAN Harmonized Tariff Nomenclature (AHTN 2022). You’ll need to find your product’s HS code to determine the exact duty rate. The rates are outlined in the Customs Tariff Decree of 2017.
What items are exempt from import duty in Thailand?
If you’re a BOI (Board of Investment) company or registered in Special Economic Zones (SEZs), you may qualify for import tax exemptions on machinery and certain raw materials. Additionally, goods imported under Free Trade Agreements may have reduced or zero duty rates if they meet the Rules of Origin requirements.
Does Thailand have import tariffs?
Yes, Thailand applies import tariffs ranging from 0% to 80% depending on the product category. The country uses either a specific duty (fixed amount) or an ad valorem duty (percentage of value), whichever is higher.
Do I need to pay import charges when bringing goods into Thailand?
Yes, you’ll need to pay multiple charges including import duties (0-80%), 7% VAT on all goods, and potentially excise taxes if you’re importing luxury items, alcohol, tobacco, or petroleum products. There’s also a 10% local tax on top of excise tax for certain items.
What is the VAT tax rate on imported items in Thailand?
The standard VAT rate in Thailand is 7%, applied to all imported goods regardless of value. This changed in July 2024 – previously, items under 1,500 Baht were exempt, but now everything is taxed.
Is there a duty-free allowance for imports into Thailand?
There’s no general duty-free threshold mentioned for commercial imports. As of July 2024, all imported goods are subject to 7% VAT regardless of their value, which eliminated the previous exemption for low-value goods under 1,500 Baht.
Do foreigners pay different import taxes than Thai nationals?
Import taxes aren’t different for foreigners versus Thai nationals. Everyone pays the same import duties (0-80%), 7% VAT, and applicable excise taxes. However, to import
Can I reduce my import taxes through Thailand’s trade agreements?
Yes, Thailand has signed numerous Free Trade Agreements with countries like Japan, India, Australia, and ASEAN nations, which can significantly reduce or eliminate duties on qualifying goods. You’ll need proper documentation like a Certificate of Origin to claim these benefits.
Why does Thailand charge import taxes?
Import taxes serve multiple purposes in Thailand – they protect local industries, ensure safety standards, generate government revenue, and help balance international trade relationships. The system is regulated under the Customs Act and Customs Tariff Decree.
What’s the formula for calculating Thailand import taxes?
Here’s a simple example: If you import goods worth 10,000 Baht (CIF value) with a 10% import duty, you’d calculate: Import Duty = 1,000 Baht, VAT Base = 11,000 Baht (CIF + Duty), VAT = 770 Baht (7% of VAT base), Total Tax = 1,770 Baht. For luxury items with excise taxes, the calculation becomes more complex.
Do I need to pay VAT on small-value imports to Thailand?
Yes, as of July 2024, you must pay 7% VAT on all imported goods regardless of value. The previous exemption for goods under 1,500 Baht no longer applies.
Who benefits from Thailand’s import tax system?
Import taxes benefit the Thai government through revenue collection and help protect local industries by making imported goods more expensive. However, businesses can benefit from reduced taxes through Free Trade Agreements and special programs like BOI company status or SEZ registration.
How is VAT calculated on imported goods in Thailand?
Thailand applies 7% VAT to the total value including the CIF value plus import duties and any other applicable charges. So VAT is calculated on top of the import duty, not just the product value.
What’s the difference between import duty and VAT in Thailand?
They’re separate charges. Import duty is calculated first based on your product’s CIF value (ranging from 0-80%). Then VAT (7%) is calculated on the total of the CIF value plus import duty plus any other charges. You pay both.
How do I know if I’m required to pay import tax in Thailand?
If you’re importing goods into Thailand commercially, you’ll definitely need to pay import taxes. You must register with Thai Customs, obtain a paperless license valid for 3 years, and use the e-Customs system. All commercial imports are subject to duties and VAT.
Which products qualify for reduced import duties in Thailand?
BOI companies and businesses registered in Special Economic Zones may get exemptions on machinery and certain raw materials. Additionally, goods qualifying under Free Trade Agreements with countries like Japan, India, Australia, or ASEAN nations may have reduced or zero duties if you have the proper Certificate of Origin.
What documents do I need to verify my import duty rate in Thailand?
You’ll need to identify your product’s HS Code under the ASEAN Harmonized Tariff Nomenclature (AHTN 2022). The specific duty rate depends on your product classification and can range from 0% to 80%. Thailand Customs maintains the official tariff schedules.
How do I calculate both import duty and VAT for Thailand imports?
Here’s the formula: First calculate Import Duty (CIF value × duty rate). Then calculate VAT base (CIF value + Import Duty + any fees). Finally, VAT = VAT base × 7%. For luxury goods, you’ll also need to add excise tax and a 10% interior tax before calculating VAT.
Are there any products I can import to Thailand without paying duty?
Items eligible for exemption include machinery and certain raw materials for BOI companies and SEZ-registered businesses. Products imported under Free Trade Agreements may also qualify for reduced or zero duties. You’ll need proper documentation like a Certificate of Origin to claim these benefits.
Can foreigners own 100% of a business in Thailand?
Yes, foreigners can own 100% of a business in Thailand, depending on the type of business and its structure. Activities such as export and manufacturing can be fully foreign-owned without restrictions, while other sectors may require a Foreign Business License (FBL) or Board of Investment (BOI) promotion.
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