Thailand ends the THB 1,500 duty-free rule in 2026: the low-value threshold is now THB 1 in detail
Thai Customs Notification No. 219/2568 (signed 4 Dec 2025, published in the Royal Gazette on 11 Dec 2025) took effect on 1 Jan 2026. It cancels the old THB 1,500 rule and limits this low-value import-duty exemption to a customs value not exceeding THB 1. Goods above that threshold no longer qualify for this exemption solely because of their low value. Actual duty depends on classification, origin and any other preference or exemption, and VAT is calculated under its own rules. For category 2 postal items valued at no more than THB 1,500, the 2026 procedure lets you pay the postman by QR code or cash and receive the parcel.
- Applies to
- Buyers in Thailand ordering from China by post, courier or online platforms.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
What the official text says
| Point | Original (Thai) | Meaning | Source |
|---|---|---|---|
| Old rule cancelled | "ให้ยกเลิกประกาศกรมศุลกากร ที่ ๑๙๑/๒๕๖๑…" | Notification 191/2561 (the THB 1,500 rule) is cancelled | No. 219/2568, clause 1 |
| New threshold | "ของที่นำเข้า ซึ่งแต่ละรายมีราคาไม่เกิน ๑ บาท ได้รับยกเว้นอากร" | Imported goods worth no more than THB 1 are exempt from duty | Clause 2 |
| Value basis | "ราคา หมายถึง ราคาศุลกากร" | "Value" means customs value | Clause 3 |
| In force | "ให้ใช้บังคับตั้งแต่วันที่ ๑ มกราคม พ.ศ. ๒๕๖๙" | From 1 Jan 2026 | Clause 4 |
Sources: Thai Customs Notification 219/2568;
Royal Gazette version (11 Dec 2025, vol. 142, special issue 386 Ngo, p. 44).
We have not confirmed the unit the THB 1 test applies to (per consignment, per item or otherwise). Do not split orders to fit the threshold.
Timeline
| Period | Parcels of THB 1,500 or less | Source |
|---|---|---|
| 5 Jul 2024 to 31 Dec 2024 | CIF above THB 1 and up to THB 1,500: no duty, but VAT | |
| 2025 | Extension source not yet checked | See below |
| From 1 Jan 2026 | This low-value duty exemption only covers goods up to THB 1 | No. 219/2568 |
How you pay
- Post: Notification 243/2568 (Royal Gazette 29 Dec 2025, in force 1 Jan 2026) says that for category 2 postal items valued at no more than THB 1,500, the postman can take payment by QR code or cash and hand over the parcel once paid. If payment can't be made or nobody receives it, a notice is issued and the parcel stays at the post office; pay as the notice says and collect it within 15 days of the notice date, or it is returned abroad (
Notification 243/2568, p. 103). This applies only to the postal category and value it names.
- Courier: the courier declares and pays the tax due under the applicable express procedure. The electronic express procedure was amended for 2026 (No. 230/2568) and other channels have their own notifications, which we have not all checked. Ask your carrier how it charges you.
- Platforms: a Thai Customs newsletter (Dec 2025) says Thai Customs and other customs administrations are working with platforms such as Lazada, Shopee, TikTok Shop, SHEIN and Temu on paying duty at checkout (
newsletter, Thai). Whether a given order collects tax, and which taxes, depends on the checkout page and platform rules.
How VAT is worked out
Where 7% VAT applies, the import VAT base is CIF plus import duty, any applicable excise tax and other taxes or fees, not simply the listed price times 7% (Revenue Department English guide, sections 3.2 and 4.1). We have not checked the latest decree extending the 7% rate.
What to do
- Add duty and VAT to your cost before you order. Duty depends on the tariff line and origin.
- Ask the seller or forwarder whether the price includes tax (DDP) or you pay on arrival.
- Marking a parcel as a gift does not make it duty-free by itself.
Still uncertain
- The source extending the THB 1,500 duty waiver through 2025.
- The unit the THB 1 threshold applies to.
- Current 2026 procedures for each courier channel and how each platform collects tax.
- This page is general information from official sources, not customs or tax advice.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-27
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