Thailand: the de minimis relief has gone, every parcel is taxed from the first baht
Since 1 January 2026, Thailand has abolished, through customs notification No. 219/2568, the relief that exempted parcels worth up to 1,500 baht from tax: every imported parcel, whatever its value, must now pay VAT and, for shipments under the former threshold, a flat 10% customs duty.
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Thai Finance Minister Ekniti Nithanprapas had announced in November 2025 the removal of the de minimis relief that had until then exempted from duty parcels worth 1,500 baht or less. The measure took effect on 1 January 2026 through customs notification No. 219/2568, under authority delegated to the Director-General of Customs and the Minister of Finance by the Customs Tariff Decree B.E. 2530, allowing it to come into force without a parliamentary vote.
In practice, parcels that previously enjoyed full exemption below 1,500 baht now bear a flat 10% customs duty, on top of the 7% VAT already due. Above this threshold, the usual regime applies: 7% VAT and customs duty calculated according to each product's own tariff code (HS code).
Thai customs has also, since 2025, stepped up checks on the accuracy of tariff codes and declared values on shipments of Chinese origin: an incorrect code or an undervalued declaration risks the parcel being held, a retroactive duty reassessment and, in the event of repeat offences, penalties. Certain categories of Chinese products (foodstuffs and agricultural goods, medical devices, chemical products, certain electrical equipment) also remain subject to a prior import licence or permit, without which the parcel stays held at port.
This affects sellers shipping individual parcels from China to Thai consumers, as well as online trading platforms and their freight forwarders, for whom the price advantage of a direct low-value shipment has largely disappeared.
What it changes for an importer
For a seller who until now shipped small parcels from China to Thailand taking advantage of the relief below 1,500 baht, that advantage has gone: every parcel now bears real taxation, and an error in the tariff code or declared value risks a hold-up or a reassessment. It is best to check, product by product, the exact HS code and any licences required before shipping, and to consider a consolidated commercial shipment rather than many small parcels. Sorva can help determine these tariff codes with the Chinese factory and organise compliant freight consolidation to Thailand.
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