Thailand – End of Customs Relief for Low-Value Imports 

The Thailand Customs Authority is ending customs duty relief. 

Starting on January 1, 2026, customs relief for small-value imports will be abolished. Currently, products with a value of 1,500 baht or less(approximately USD 45) are free from customs duties. 

For many years, imports with a customs value below USD 45 enjoyed fast customs clearance and duty-free entry. Domestic producers have repeatedly stated that this measure creates an uneven playing field, providing significant benefits to overseas vendors, mainly foreign e-commerce platforms. 

Under the new rules, all imported products, regardless of value, will be subject to customs clearance and an interconnected duty. The change will impact all foreign digital platforms, such as Amazon, eBay, and TikTok, which were great beneficiaries of this customs relief. 

Marketplace facilitators shall be required to declare the import value and tariff code for each item in the consignment.