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FAQs Import Duty collection for goods valued from 1 baht, effective 1 Jan 2026

Customs Regulation Changes on Import Duty and VAT Collection for Goods Imported into Thailand Valued from 1 Baht

Latest update: 15 December 2025

Reference: Customs Department Announcement No. 219/2568 regarding criteria for duty exemption under Category 12 of Part 4 of the Customs Tariff Decree B.E. 2530.

To ensure proper and strict exemption for imported goods priced not exceeding the amount specified by the Director-General of Customs with the approval of the Minister of Finance, under Category 12 of Part 4 of the Customs Tariff Decree B.E. 2530, the Customs Department issues the following announcement:

  • Clause 1: Repeal Announcement No. 191/2561 dated 31 July 2018.
  • Clause 2: Imported goods priced not exceeding 1 Baht are exempt from duty.
  • Clause 3: “Price” refers to the customs value.
  • Clause 4: Effective from 1 January 2026 onwards.

For reference, see the official Customs announcement here. To assist DHL Express customers importing goods into Thailand, please review the FAQs below:

General questions

From 1 January 2026 onwards, goods imported into Thailand valued from 1 Baht will be subject to import duty and VAT (7%), replacing the previous exemption for low-value goods (1–1,500 Baht).

According to the Customs Department announcement, this regulatory change aims to ensure that duty exemptions for imported goods are applied appropriately and strictly. Each item must not exceed the value specified by the Director-General of Customs with the approval of the Minister of Finance, under Category 12 of Part 4 of the Customs Tariff Decree B.E. 2530, in line with the government’s Quick Big Win policy.

According to this customs regulations, this change takes effect from 1 January 2026 onwards, with no specified end date.

The Customs Department issued this announcement. You can view it here or contact the Thai Customs Department directly for more information via Call Center 1164 or email 1164@customs.go.th. 

Import duty refers to government revenue collected by Customs on goods entering or leaving Thailand, or in other cases as stipulated by customs laws and tariff regulations.

Goods imported into Thailand are subject to duty. You can check duty rates in the Customs Tariff Decree B.E. 2530 on the Thai Customs website.

Value Added Tax (VAT) is a tax collected by the Revenue Department from consumers. In Thailand, VAT is charged at 7% of the sale price of goods or services.

DHL Express will not deliver shipments to recipients until import duty and VAT have been paid.

For inbound shipments requiring duty and tax collection from the importer or recipient (DTU), see details below.

  • If combined duty and VAT ≤ THB 200: Duty Tax Processing fee is exempted.
  • If combined duty and VAT > THB 200:
    • For recipients/importers without a DHL Account: Duty Tax Processing fee = 2% of fiscal charges, minimum THB 200, maximum THB 2,000.
    • For recipients/importers with a DHL Account: Duty Tax Processing Fee = 2% of fiscal charges, minimum THB 210, maximum THB 2,000. The receiver is invoiced for the duty and tax amount, allowing payment to be deferred until a mutually agreed date.
  • For shipments where combined duty and VAT exceed THB 500,000: DHL Customs team will contact the customer before clearance to confirm costs and payment.

You can check duty rates via the Integrated Tariff Database on the Customs website or DHL’s MyGTS.

If goods are imported into Thailand via DHL Express and there are duties to be paid, the recipient will receive a notification via SMS or email as specified by the shipper.

Payment options:

  • Credit card or QR payment via DHL’s ADC (Advance Duty Collection) platform (link sent via SMS or email that the shipper has indicated upon shipment creation).
  • QR payment upon delivery (courier will generate QR payment code).

After payment, DHL Express will deliver the shipment.

The payer will receive a Customs receipt and Duty Invoice.

For VAT refund inquiries, please contact the Revenue Department or Customs Department directly.

No. Import goods valued from 1 Baht are subject to duty and are not exempt.

Yes, the import duty applies for returned goods.

If the import process has been completed, the duty and tax obligations still remain. In the case where the recipient wishes to return the goods to the sender or have them destroyed, please contact DHL Express Customer Service at 02-345-5000.

No. Customs clearance is based on declared details. Shippers should provide accurate descriptions and values to avoid delays.

Compliance is based on Customs regulations. DHL Express, as an international logistics provider, must follow customs requirements in both origin and destination countries.

This change in customs regulations regarding import duty and VAT does not affect DHL service charges.

Check the list of duty-exempt items on the Customs website under Tariff Exemptions (Part 4 of the Customs Tariff Decree B.E. 2530)

This change in customs regulations regarding import duty and VAT does not affect DHL service charges.

Check the list of duty-exempt items on the Customs website under Tariff Exemptions (Part 4 of the Customs Tariff Decree B.E. 2530).

Preparation for Shippers and Importers

For smooth and efficient importation of goods, both the shipper and the recipient should study and keep updated on import regulations and procedures, as well as agree on the terms and conditions of the transaction to ensure compliance once this measure takes effect.

In addition, the shipper and recipient should ensure the following details are provided in English correctly and completely before starting the import process into Thailand:

  • Declare product details accurately, completely, and with the correct actual value.
  • Provide the correct name and address of the importer/recipient according to the importer and taxpayer information.
  • Provide a valid and active email address and mobile phone number of the importer/recipient so that DHL Express can send the payment link for VAT and/or customs duties.

You can check the duty rates for imported goods via the Integrated Tariff Database on the Thai Customs Department website or DHL Express’s duty rate tool at MyGTS.

Since the import duties incurred will be the responsibility of either the shipper or the importer/ recipient (depending on the agreed terms), both parties should clearly agree on the conditions for paying duties and any other related costs.

Additional information