This site has focused on legal and regulatory updates for Japanese companies expanding into Thailand — but this time, we’re switching gears. This article is for those of you who live in Thailand: expats, accompanying family members, students, and long-stay residents. We’re launching a new series, “Living in Thailand: Legal Guide,” covering everyday legal topics like visas, renting, taxes, and driving. We hope you’ll join us.
Have you noticed that items you buy from overseas sellers on Shopee or Lazada seem a little more expensive lately? Or perhaps you’ve had to pay customs duty at the post office when picking up a parcel sent from home?
You’re not imagining it. Since January 1, 2026, all imports into Thailand are subject to customs duty and VAT — no matter how small the value.
What Changed?
Until December 31, 2025, imports with a CIF value (product price + insurance + shipping) of 1,500 baht or less were exempt from customs duty. That’s why inexpensive items from Chinese sellers on Shopee and Lazada used to arrive tax-free.
That exemption — known as the de minimis threshold — has now been abolished. Every import, even a 1-baht item, is now subject to customs duty and VAT.
| Until December 31, 2025 | From January 1, 2026 | |
|---|---|---|
| Imports valued at 1,500 baht or less | Duty-free | Customs duty + VAT apply |
| Imports valued over 1,500 baht | Customs duty + VAT apply | No change |
Note: Items above 1,500 baht were already taxed before, so only low-value goods are affected.
How Much More Will I Pay?
Duty rates vary by product type. As a rough guide:
- Clothing and shoes: approx. 30%
- Bags and accessories: approx. 20%
- Electronics and gadgets: 10–20%
- General household goods: 10–20%
VAT at 7% is then applied on top of the CIF price plus the duty amount, making the increase feel slightly compounded.
Example 1: Buying a piece of clothing on Shopee (CIF 800 baht)
- Before: Duty-free (under 1,500 baht threshold) → 0 baht extra
- After: Duty 30% = 240 baht / VAT 7% on (800 + 240) = approx. 73 baht
- Total extra cost: approx. 313 baht (around 39% more than before)
Example 2: Ordering a gadget from Amazon Japan via forwarding service (CIF 1,000 baht)
- Before: Duty-free (under 1,500 baht threshold) → 0 baht extra
- After: Duty 10% = 100 baht / VAT 7% on (1,000 + 100) = approx. 77 baht
- Total extra cost: approx. 177 baht (around 18% more than before)
These are approximate figures. The exact rate depends on the HS code (product classification). You can check estimated duties using DHL’s MyGTS tool or the Thai Customs Department website.
What About Shopping on Shopee and Lazada?
Five major platforms — Shopee, Lazada, TikTok Shop, Temu, and Shein — have signed a memorandum of understanding (MOU) with the Thai Customs Department. These platforms now automatically calculate and collect customs duty and VAT at checkout.
In practice, this means the duty and VAT are already included in the total you see before you pay. No surprise bills after delivery. For purchases through other channels — such as direct overseas websites or personal transactions — you’ll receive a notification from customs after your parcel arrives and will need to pay separately.
What About Parcels from Japan?
When family or friends send you food, clothes, or everyday goods from Japan, the payment process depends on how the parcel is shipped.
- International couriers (DHL, FedEx, etc.): You’ll typically receive an SMS or email with a QR code to pay customs duty online before or upon delivery.
- Thailand Post / EMS: Customs assesses the duty, and you pay at the post office when collecting your parcel.
- A customs receipt is issued after payment in all cases.
A common question: “Does customs duty apply to gifts from my family?” In principle, yes — personal gifts are generally subject to duty as well. That said, there may be exemptions for certain personal gifts. For the details, it’s best to contact the Thai Customs Department directly (call center: 1164).
Why Did This Change Happen?
The main reason is protecting Thai small businesses. A flood of low-cost goods arriving from overseas duty-free was hurting local shops, artisans, and small retailers.
An estimated 250 million parcels worth over 45 billion baht per year were imported under the exemption. The government expects the new rules to generate around 3 billion baht in additional tax revenue annually. Similar changes have been made in the EU, Australia, and Singapore — this is a global trend.
Practical Tips for Smarter Shopping
- Buy from Thai sellers: Items shipped within Thailand aren’t subject to import duty. Look for “ships from Thailand” options on Shopee and Lazada.
- Consolidate your shipments: Since duty is calculated per shipment, it’s more efficient to bundle multiple items rather than having them sent separately.
- Check duties before you buy: Use DHL MyGTS or the Thai Customs website to estimate charges before placing an order.
- Stick to major platforms: Shopee, Lazada, and the others covered by the MOU will show you the all-in price before you pay.
Related articles
- Thailand Removes Import Duty Exemption for Low-Value Goods: Impact on E-Commerce Businesses
- Thailand’s New E-Commerce Platform Regulations: What Sellers Need to Know
This article is for general informational purposes about Thailand’s legal system and does not constitute legal advice under Thai law. Duty rates and procedures may vary depending on the product type and shipping method. For specific cases, please consult the Thai Customs Department (call center: 1164) or a qualified professional. Our firm works in collaboration with JTJB International Lawyers’ Thai-qualified attorneys.