Thailand Tax and Legal Alert: Thailand Implements New Tax Rules for Low-Value Imported Goods (Eff

5 January 2026 

Thailand implements a major overhaul of its tax rules for imported goods purchased online. Effective from 1 January 2026, imports of all items from overseas with a value of THB 1 or more will now be subject to both VAT and import duty, ending the longstanding exemption for lowvalue goods under THB 1,500. 

Why this matters: 

• Creates fair competition for Thai SMEs who previously paid import duties while overseas sellers did not. 

• Closes tax loopholes and prevents underdeclaration. 

• Expected to generate over THB 3 billion per year in government revenue. 

• Aligns with global trends in lowvalue goods taxation (EU, Australia, Singapore). 

How it works: 

• Thailand Post parcel shipments: Tax assessed on the parcel at Customs; payment via QR code or at the post office. 

• Courier shipments: Courier companies prepay taxes on behalf of the customers and collect payment upon delivery. 

• E-commerce platforms: Thailand Customs has signed cooperation agreements with E-commerce platforms to collect VAT and import duty at checkout for convenience. 

Market & consumer impact: 

• Consumers will face higher final prices, especially on lowcost goods from overseas. 

• Thailand Customs aims to reduce illegal goods, using upstream checks and platform data integration. 

BDO Insights: Summary for Businesses 

This policy introduces a significant shift in ecommerce taxation, aligning Thailand with global trends and enhancing fairness in the retail market. Businesses involved in crossborder ECommerce should prepare for: 

• Review and update pricing strategies and models 

• Plan customer communication proactively 

• Customs classification and documentation requirements 

• Assess potential system integrations to comply with upfront tax collection