Government to impose VAT and customs duties on imports from January 2026
From January 1, 2026, the government will impose VAT and customs duties on all imported goods valued from 1 baht upwards, ensuring fair competition for Thai small businesses without adding extra burdens for online shoppers.
Deputy Government Spokeswoman Lalida Periswiwatana announced on Tuesday that from January 1, 2026, the government will begin implementing a VAT (Value Added Tax) and customs duties for all imported goods, starting at a value of 1 baht.
This policy ends the previous exemption on customs duties to promote fair trade practices and protect Thai businesses.
The Deputy Spokeswoman clarified that until December 31, 2025, only a 7% VAT is being collected, with no customs duties. From 2026 onwards, both VAT and customs duties will be levied according to the customs tariff for each type of product.
Regarding public concerns about how these taxes will be collected and whether delivery times will be delayed, the Deputy Spokeswoman assured that the tax collection process is fully prepared, and there will be no delays in receiving products beyond the normal timeframe.
For items imported via Thai postal services, customs officers will assess the tax at the parcel’s point of entry. If the recipient is at home, they can pay the tax immediately via QR code. However, if the item needs to be collected at the post office, additional checks may take 3-5 days for random inspections.
For items imported through courier companies, these companies will declare and pay the taxes in advance. The recipient will then reimburse the courier company upon receipt of the goods, with overall delivery times remaining similar to current practices.
The Deputy Spokeswoman stated that the new measures would help reduce the declaration of undervalued goods, prevent tax evasion, and minimise the import of unusually low-priced goods that could disrupt the domestic market.
It is expected to generate no less than 3 billion baht in annual revenue for the government and enhance the competitiveness of Thai businesses.
Additionally, several online platforms have already begun adjusting their systems to collect VAT at the point of sale, streamlining the tax payment process for consumers and reducing complications at the final stage.
The Deputy Spokeswoman urged the public and businesses, particularly importers, to prepare for these changes. From 2026 onwards, there will be additional customs duties according to the product type.
She reiterated that the government is proceeding with these measures carefully, transparently, and with consideration for their impact on the public.
