Import duty exemption for low value goods to end on 31 December 2025
HLB Thailand Tax Team
Import duty exemption for low value goods to end on 31 December 2025
On 16 December 2025, Ms. Lalida Periswiwatana, Deputy Spokesperson for the Prime Minister's Office, confirmed that import duty will be collected on all goods imported into Thailand with a value of Baht 1 or more, starting from 1 January 2026.
This follows the Customs Department announcement in November that the import duty exemption for goods imported with a value of Baht 1,500 or less would be removed.
The deputy spokesperson explained that the key rationale behind the removal of the customs duty exemption is to reduce under-declaration of prices, prevent tax evasion, and deter the import of unusually cheap goods that negatively impact the domestic market.
The move is expected to generate at least Baht 3 billion in annual revenue for the government and enhance the competitiveness of Thai businesses.
Regarding public inquiries about how the tax will be collected and whether there will be delays in delivery, the deputy spokesperson stated that the tax collection procedures are already in place and will not cause any delays in receiving goods.
The deputy spokesperson reiterated that the public and businesses should prepare in advance for the change in imposition of custom duties, especially importers of goods for sale. She affirmed that the government is proceeding with this measure cautiously, transparently, and with due consideration to the impact on the public.
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