IMPORT DESTINATION

Importing Into 🇹🇭 Thailand

CUSTOMS AUTHORITYThai Customs Department

STANDARD VAT7%

DE MINIMIS (USD)US$29

De Minimis Threshold

THRESHOLD (USD)

US$29

LOCAL CURRENCY

THB 1,500

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

De minimis threshold was lowered from THB 1,500 to THB 1 (effectively eliminating it for e-commerce) by Revenue Department announcement — VAT collection now applies to all imported e-commerce goods. For customs duty de minimis, THB 1,500 still applies. Verify current rules with Thai Customs.

As of: 2023-07-05

VAT / GST on Imports

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	Customs Import Declaration (e-Customs system)
02	Commercial Invoice
03	Packing List
04	Airway Bill or Bill of Lading
05	Certificate of Origin (for ASEAN/FTA preference)
06	Import Licence (for controlled goods)
07	Phytosanitary or health certificate (for plants/animals)
08	NBTC type approval (for telecommunications equipment)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

⚠Medicines and pharmaceuticals (prescription required; quantity limits)
⚠Firearms and ammunition (import permit required)
⚠Certain agricultural products (phytosanitary certificate required)
⚠Gambling devices
⚠Certain electronic devices (NBTC type approval required)
⚠Antiquities and art objects (Fine Arts Department permit)

Prohibited Import Categories

✗Narcotics and psychotropic substances
✗Pornographic materials
✗Pirated goods
✗Counterfeit currency
✗Products from endangered species (CITES)
✗Obscene publications
✗Buddha images (export of antique Buddha images is prohibited; import of foreign images is allowed)

Special Notes

01Thai Customs Form (TD Form) must be submitted on arrival if carrying goods above the duty-free allowance.
02Thailand has strict laws regarding lese-majeste — materials that could be construed as defaming the monarchy are prohibited.
03VAT on imports is 7%.
04E-commerce imports below THB 1,500 were previously exempt; policy has been changing — check current rules.
05Thailand is party to ASEAN Free Trade Area (AFTA) and has bilateral FTAs with several countries.
06Controlled items including gemstones and cultural artifacts require proper documentation.