Thailand Ends Import Duty Exemption for Low-Value Goods

January 15, 2026

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As of January 1, Thailand removed the long-standing import duty exemption for low-value goods. Up to 2026, goods priced at THB 1,500 or less could be imported without paying import duties. However, with the new rules in place, this threshold will no longer apply, resulting in specific increases in import costs, particularly for low-value shipments, and directly impacting domestic businesses that rely on imported goods, consumers purchasing from overseas sellers, and e-commerce platforms operating or selling in Thailand.

Overview of Regulatory Changes and Their Effects

Historically, Thailand allowed imported low-value goods valued at THB 1,500 (around USD 48) or less to enter the market free of customs duty, excise tax, and VAT, which particularly benefited cross-border e-commerce transactions. However, this approach changed in 2024, when the exemption threshold was significantly lowered so that tax and duty relief would apply only to goods valued at no more than THB 1 (USD 0,032), thereby aligning customs treatment with that of other government agencies.

At the same time, the Ministry of Finance (MoF) introduced a temporary relief measure, granting an import duty exemption for goods with a cost, insurance, and freight (CIF) value above THB 1 but not exceeding THB 1,500. Nonetheless, this temporary exemption applied only to import duties and was limited in duration.

The result of two 2024 Decrees was the creation of a tiered exemption system for low-value imports. Ultimately, the goods valued at no more than THB 1 were entirely exempt from customs duty, excise tax, and VAT. In contrast, goods valued above THB 1 but not exceeding THB 1,500 benefited only from an exemption from customs duty, with excise tax and VAT still payable by the importer.

To extend the application of this approach, the MoF introduced a further temporary measure extending the import duty exemption for goods valued up to THB 1,500 until December 31, 2025. As a result, low-value goods purchased from foreign suppliers, particularly through e-commerce platforms, have generally avoided import duties, whereas similar goods purchased from domestic suppliers have remained subject to tax.

The treatment created a disparity, placing domestic products and local businesses at a competitive disadvantage compared to foreign goods and overseas sellers. To address this issue, the Thai Customs Department has decided to end the import duty exemption for goods valued at no more than THB 1,500. Therefore, since January 1, 2026, import duties are collected on all online purchases with a value exceeding THB 1.

Conclusion

The introduction of import duties on low-value goods will have wide-ranging implications for businesses, consumers, and e-commerce platforms operating in Thailand. These effects include establishing a fairer competitive landscape for domestic businesses and a slight price increase on imported goods for consumers.

E-commerce platforms will be most affected, as they will have to ensure full compliance with customs requirements by accurately reporting transactions, preventing the sale of noncompliant goods, and adjusting pricing structures to reflect applicable import duties.

Source: Deloitte, VATabout

What changed in Thailand’s import duty rules for low-value goods in 2026?

As of January 1, 2026, Thailand began collecting import duties on all goods valued above THB 1, effectively ending the long-standing duty exemption for goods priced up to THB 1,500.

What was the previous import duty exemption threshold in Thailand?

Previously, goods valued at THB 1,500 or less could be imported without paying customs duties, excise tax, or VAT, which strongly supported cross-border e-commerce.

Why did Thailand decide to remove the import duty exemption for low-value goods?

The exemption created a competitive imbalance by allowing foreign sellers to avoid duties while domestic products remained taxed, putting local businesses at a disadvantage.

How did the temporary relief measures before 2026 work?

In 2024 and 2025, Thailand applied a tiered system where goods up to THB 1 were fully tax-exempt, while goods between THB 1 and THB 1,500 were exempt only from import duties, with VAT and excise tax still payable.

How will consumers be affected by the new import duty rules?

Consumers purchasing goods from overseas sellers can expect slightly higher prices, as import duties will now apply to low-value shipments that were previously exempt.

What do the new rules mean for e-commerce platforms operating in Thailand?

E-commerce platforms must ensure full customs compliance by accurately declaring transactions, preventing noncompliant sales, and adjusting pricing to reflect applicable import duties.

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