Thailand De Minimis and VAT Rules for Cross-Border Sellers 2026 | Crossborder Tax Tool
Updated 2026-08-03
Thailand applies 7% VAT on all imported goods. The previous THB 1,500 de minimis duty exemption for low-value personal imports was reviewed in 2026. Overseas e-commerce sellers shipping goods to Thailand should expect VAT on all shipments and verify current duty thresholds with the Thai Customs Department before pricing.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Does Thailand charge VAT on low-value e-commerce imports?+
Yes. Thailand applies 7% VAT on all imported goods, including low-value e-commerce shipments. The VAT is collected at import regardless of the shipment value. Sellers or marketplaces may be required to register and collect VAT under Thailand's e-VAT rules for digital services.
What changed with Thailand's de minimis threshold in 2026?+
Thailand reviewed its THB 1,500 de minimis duty exemption in 2026. Multiple industry sources report that the exemption was removed or significantly reduced for e-commerce shipments. Sellers should verify the current threshold directly with the Thai Customs Department (customs.go.th) as specific thresholds may have changed since publication.
Do overseas sellers need to register for Thai VAT?+
If you sell digital services B2C to Thai consumers, Thailand's e-service VAT rules may require you to register and remit 7% VAT. For physical goods, VAT is typically collected at the border by Thai Customs. Marketplace facilitator obligations vary by platform.