Importing from China to Thailand: Customs, VAT and TISI in 2026

Thailand is the second-largest economy in ASEAN by GDP, behind Indonesia: 563 billion dollars in 2024, with growth of 2.5% (trade.gov, Market Overview, accessed 27 September 2026). In two-way trade, China outranks the United States and Japan among its partners (same source).

Total imports reached 301.5 billion dollars in 2024, of which 284.0 billion excluding agriculture (WTO, World Tariff Profiles 2026, 2024 data). Machinery, computing and electronics remain the most open categories under ACFTA or RCEP, with duty-free coverage above 45% of tariff lines (same source): niches accessible to anyone structuring their supply chain from southern China, subject to a valid certificate of origin.

The Thai Industrial Standards Institute subjects part of the machinery and electronics sectors to mandatory certification, detailed further below. VAT applies to any import, registered or not, with no confirmed exemption threshold for small parcels (Revenue Department of Thailand, accessed 27 September 2026).

Thailand has been a WTO member since 1995, with bound coverage of 76.9% of tariff lines (WTO, World Tariff Profiles 2026, 2025 data). It applies RCEP, in force since 1 January 2022, which brings together ten ASEAN countries, China, Japan, South Korea, Australia and New Zealand, around 30% of world population and GDP (Wikipedia, Regional Comprehensive Economic Partnership, accessed 27 September 2026).

It also applies ACFTA, the ASEAN-China free trade agreement (trade.gov, Trade Agreements, accessed 27 September 2026), with no entry-into-force date or coverage rate specified in this source: to be checked line by line. ASEAN remains a free trade area, not a customs union: with no common external tariff, each country applies its own national tariff.

Thailand's tariff shows an average applied rate of 9.9% across all products in 2025, 28.2% for agriculture and 7.0% for non-agricultural goods (WTO, World Tariff Profiles 2026, 2025 data). Higher duties target automobiles, motorcycles, beef, pork, poultry, tobacco, beer and textiles (trade.gov, Import Tariffs, updated 9 April 2026).

For the categories most traded with China, in 2025: 2.1% for machinery, with 68.9% duty-free coverage; 6.6% for electronics, 46.0% duty-free; 8.5% for textiles, 2.9% duty-free; 29.6% for apparel, no duty-free coverage; 20.2% for transport equipment, 38.3% duty-free, up to a maximum of 80% (same source).

VAT applies to any import, registered or not, on a base equal to the CIF value plus customs duty, any special tax and other taxes (Revenue Department of Thailand, accessed 27 September 2026). The standard rate of 10% remains reduced to 7% until 30 September 2027, unless extended (PwC, Thailand Corporate, Other taxes).

Example on 100,000 baht of electrical equipment: duty at 6.6%, i.e. 6,600 baht; VAT base of 106,600 baht; VAT at 7%, i.e. 7,462 baht; total 14,062 baht, excluding customs clearance fees. A valid ACFTA or RCEP certificate can bring the duty down to 0% on many lines, to be confirmed code by code.

A standard import relies on documents provided by the Chinese exporter before arrival, followed by filing the Customs Import Entry form (trade.gov, Import Requirements and Documentation, updated 9 April 2026).

The certificate of origin is no longer required for information technology products, but is still requested for ACFTA or RCEP preferential duty (same source). Using a freight forwarder remains recommended to handle customs clearance.

The Thai Industrial Standards Institute (TISI) requires mandatory certification for around 129 products across 18 sectors, including food, construction, consumer goods, electrical, electronics, steel, chemicals, medical devices and automotive (trade.gov, Standards for Trade, updated 9 April 2026). Since October 2025, six new electrical and electronic categories have been added to the list: the relevant codes should be checked product by product with TISI or a freight forwarder before starting production.

A specific authorization also governs the entry of pharmaceuticals, food, medical devices, cosmetics and hazardous substances (trade.gov, Import Requirements and Documentation, accessed 27 September 2026). Beef offal and pork products from animals treated with beta-agonists remain restricted, an audit of animal facilities is required every five years, and fumigation is mandatory for dried distillers grains (trade.gov, Trade Barriers, accessed 27 September 2026).

Several categories remain subject to a licence or prior authorization: pharmaceuticals, food, medical devices, cosmetics, hazardous substances, live animals and agricultural products (trade.gov, Import Requirements and Documentation, accessed 27 September 2026). The complete list of formally prohibited products could not be confirmed from an up-to-date official source: it should be checked with customs, product by product.

Classification under the correct Harmonized System code determines both the applicable duty and any licence requirement: an error risks a customs hold, not just a tax bill. Any doubt about a sensitive category should be resolved before placing the order, never after loading.

Laem Chabang, about 120 kilometres from Bangkok, operated by the Port Authority of Thailand, remains the main port for containerized freight: 9.46 million TEUs handled in fiscal year 2024, up from 8.67 million in 2023 (Port Authority of Thailand, data reported by Nation Thailand, 19 October 2024, accessed 27 September 2026).

Ocean freight remains the cheapest option from Shenzhen, Yantian or Guangzhou to Laem Chabang; air freight is reserved for urgent shipments, via Suvarnabhumi Airport. Transit times vary by carrier, to be confirmed at booking.

On payment, the common practice among Chinese factories is a deposit on order followed by a balance before shipment, paid into the company's business account, never a personal account. A change of bank details received by email must be verified through another channel before any transfer.

A first order follows a tight sequence: define the product, vet the supplier, approve a sample, secure it with a proforma invoice, track production, arrange inspection before loading, then organize transport to Laem Chabang or Suvarnabhumi. Customs clearance remains the responsibility of the importer or their freight forwarder: Sorva never acts as the official importer in Thailand.

Sorva is a sourcing and trading house between China and the world, with a Chinese-speaking team in Guangzhou, and a licensed Chinese subsidiary authorized to buy, resell and export. For a Thai client, we vet the supplier, negotiate terms, arrange inspection before loading and organize the export from Guangzhou; customs clearance and TISI compliance remain the responsibility of the importer, and can be supported on a quoted basis.

In most cases, you open a file, we negotiate the goods on your behalf, and we take a commission on their ex-factory value, supplemented by options specific to each region, quoted on request.