🇹🇭 Thailand · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Thai trade clears through the Customs Department's e-Customs system and the National Single Window. You register for a paperless customs account, classify goods under the ASEAN Harmonised Tariff for duty, and pay 7% VAT on imports. Controlled goods need agency permits; ASEAN and other free-trade agreements can cut duty.
Foreign trade in Thailand clears through Thai Customs; importers register and file declarations. Thailand is part of ASEAN's free-trade area.
- Thai Customs administers imports and exports.
- ASEAN and other FTAs reduce many tariffs.
- Certain goods need permits or are restricted.
Step-by-step
- 1
Register a paperless customs account
Register as an importer/exporter for a paperless e-Customs account with a digital certificate.
- 2
Classify goods and check duty
Classify goods under the ASEAN Harmonised Tariff (AHTN) to find the duty rate; check FTA origin (ATIGA, RCEP) for lower rates.
- 3
Check permits and controls
Check whether goods need an import/export permit or licence from a controlling agency (e.g. FDA, standards) via the National Single Window.
- 4
Pay duty and VAT
Pay import duty and the 7% VAT on the CIF value plus duty at clearance.
- 5
Declare and clear
Submit the e-Customs declaration and documents (invoice, packing list, bill of lading); Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for an advance tariff/valuation ruling and use the Customs Department appeal process for disputes.
Checklist
- Paperless e-Customs account + digital certificate
- AHTN classification + FTA origin (ATIGA/RCEP)
- Agency import/export permits (via NSW)
- Import duty + 7% VAT
- e-Customs declaration + documents
- Invoice, packing list, B/L
- Customs broker (optional)
- Advance ruling / appeal route
Official authorities
- Thai Customs Department
National customs authority.
Frequently asked questions
What VAT applies on Thai imports?
A 7% VAT applies to imports on the CIF value plus customs duty, in addition to any import duty.
Can ASEAN FTAs reduce duty?
Yes — under ATIGA and agreements like RCEP, goods with a valid certificate of origin can qualify for reduced or zero duty.
What is the National Single Window?
Thailand's platform linking customs and the agencies that issue import/export permits, so you file once for clearance and licensing.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Royal Thai Government — Official portal of the Royal Thai Government
- Thai Immigration Bureau — Visas, 90-day reporting, and re-entry permits
- Revenue Department — Thai personal income tax and VAT
- Board of Investment (BOI) — Foreign-investment incentives and the LTR long-term visa