Thailand's Customs Department has announced the
cancellation of the longstanding de
minimis exemption, which waives import duties on goods
valued at THB 1,500 or less, as of January 1, 2026. This policy
shift will directly impact e-commerce, logistics, and retail
sectors, and will have wide-ranging implications for any company
involved in cross-border trade with Thailand.
Background
Under current regulations, imported goods with a customs value
(cost, insurance, and freight, or “CIF”) of THB 1,500
or less are exempt from import duties. This has been a cornerstone
of the cross-border e-commerce model, allowing for the duty-free
import of millions of small parcels.
Under the new policy effective January 1, 2026, all imported
goods, regardless of value, will be subject to assessment for
import duties upon entry into Thailand. The stated rationale for
this change is to create fair competition for Thai small and
medium-sized enterprises (SMEs), which must pay VAT and
