Customs duty is imposed mainly on imported goods and select exported goods and is levied according to the Harmonized Commodity Description and Coding System. Thailand has adopted the Association of Southeast Asian Nations (ASEAN) Harmonized Tariff Nomenclature (AHTN) 2022, which is based on the Harmonized System 2022, as its import tariff nomenclature.
As a signatory to the General Agreement on Tariffs and Trade and a member of the WTO, Thailand applies custom valuation in accordance with the WTO Customs Valuation Agreement. Duties are levied on a specific or an ad valorem basis, whichever is higher. The applied ad valorem duties range between 0 and 80 percent. Exemptions from import duties are available on goods as prescribed in the Customs Tariff Decree. Preferential duty rates apply to goods imported from countries with which Thailand has free trade agreements (FTA).
Currently, Thailand has FTAs with the following countries:
- ASEAN member states (Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, and Vietnam)
- Regional Comprehensive Economic Partnership (RCEP, which includes ASEAN member states plus China, Korea, Japan, Australia, and New Zealand)
- Australia
- Chile
- India
- Japan
- New Zealand
- Peru
- Sri Lanka
- EFTA (Iceland, Liechtenstein, Norway, and Switzerland)
Also, as a member of ASEAN, Thailand has preferential trade agreements with the following countries:
- Australia and New Zealand
- China
- Hong Kong
- India
- Japan
- South Korea
Import licensing is required for certain restricted products, including food, pharmaceuticals, hazardous chemicals and items regulated for health, safety, or environmental reasons. The relevant licensing authority depends on the product category.
Customs Controls and Procedures
Companies must submit an entry form along with documents such as a bill of lading, invoice, and packing list via the e-Customs system or Thai National Single Window. Customs duties are payable when the vessel arrives with the imported goods. These goods can be stored in a customs bonded warehouse for up to 45 days without an import entry submission, or for 60 days if an import entry is submitted. Before the goods can be released, landing and storage charges must be settled.
Businesses may take advantage of specific customs incentive schemes such as:
Bonded warehouses
Free Zones designated by Customs of the Industrial Estate Authority of Thailand
Thailand Board of Investment (BOI)
Duty and tax compensation (tax coupons)
Duty drawback for imported raw materials used in export production (Section 29 of the Customs Act)
Duty drawback for re-export in the same state
Preferential import duties under free trade agreements (FTAs)
Export procedures require submission of a Customs Export Entry Form, accompanied by standard documents including a commercial invoice, packing list, export permit (if required), and transport documents.
Advance rulings on tariff classification or customs valuation may be requested from the Thai Customs Department inwriting before importation. These rules are binding and intended to provide legal uncertainty for importers. Applications must include product descriptions, specifications, relevant HS codes, and supporting documents.
Customs law violations in Thailand are criminal offenses. Enforcement focuses on recovering unpaid duties and fines. Offenses include false declarations, smuggling, and non-compliance with procedures. Penalties are detailed in the Customs Act and may involve seizure, fines, or imprisonment. In cases which a settlement is negotiated with Customs, penalties follow the criteria established by the Director-General. VAT penalties are linked to customs duty amounts, and surcharges are capped. Licensing violations may require surrender of goods or payment of fines based on dutiable value.
Apart from customs duties, certain luxury imports are also subject to excise tax, calculated using a combination of ad valorem rates and specific rates, depending on the product type.
Table: Taxable goods and services
Goods/services | Ad valorem rate (%) | Specific rate |
|---|---|---|
Petroleum and petroleum products | 0 | THB 0 to THB 6.5 per liter or kilogram |
Certain non-alcoholic beverages | 0 to 14 | THB 0 to THB 44 per liter |
Certain electrical appliances | 0 | - |
Batteries | 0 to 8 | - |
Crystal glassware | 0 | - |
Motor vehicles | 0 to 40 | - |
Motorcycles | 0 to 20 | - |
Boats | 0 | - |
Perfume products and cosmetics | 0 to 8 | - |
Wool carpets | 0 | - |
Marble and granite | 0 | - |
Ozone depleting substances/CFCs | 0 to 30 | - |
Alcoholic beverages | 0 to 22 | THB 0 to THB 1,500 per liter of pure alcohol |
Cigarettes containing tobacco | 0 to 42 | THB 0.025 to THB 1.25 per piece or gram |
Playing cards | 0 | THB 2 to THB 30 per 100 cards |
Entertainment services | 0 to 10 | - |
Racecourses and lotto | 0 to 20 | - |
Golf courses | 0 to 10 | - |
Telecommunications business | 0 | - |
In addition to excise tax, Thailand also imposes:
- Interior tax (10 percent of the excise tax due)
- Health promotion fund tax
- Thai Public Broadcasting Service (TPBS) tax (also known as the TV tax)
- Elderly fund tax
Manufacturers must file returns and pay taxes before removing the goods from bonded facilities. If VAT becomes applicable before removal, excise tax must be remitted within 15 days after month-end.
Appeals or administrative reviews of customs decisions can be submitted to the Customs Department within 30 days of notification. Further appeal may be made to the Tax Appeal Commission or the Administrative Court, depending on the nature of the dispute.