Since 1 January 2026, imported goods bought online pay 7% VAT and import duty from 1 baht, ending the 1,500 baht exemption. Officials estimated about 250 million parcels a year worth over 45 billion baht would be affected, with duty around 30% for clothing and footwear and around 20% for bags. Lazada, Shopee, SHEIN, TikTok Shop and Temu agreed with Customs to collect at checkout; on Thailand Post items tax is paid at delivery, and couriers pre-pay and recover it.
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Move Thai lanes to duty-paid checkout through platform or seller collection rather than collection on delivery
- Send classification and value data before arrival so platform-paid parcels clear without holds
- Price the cash-flow cost where couriers pre-pay duty and recover it later
Our reading
Sources
- Thailand Customs to tax online imports from 1 baht in 2026 · Khaosod English · 2025-12-22
- Online imports now taxed from first baht as rule starts Jan 1 · The Nation Thailand · 2026-01-01
- Thailand: new VAT rules for low-value imported goods now in effect · BDO · 2026-01-13
Related rules
- 16 Nov 2026ASEAN digital economy pact set for signature in Manila
49th ASEAN Summit in Manila (16 to 18 November), targeted DEFA signature
ASEAN member states · Proposed - 30 Jun 2027Vietnam requires foreign marketplaces to post VND 20 billion deposits
Deadline for platforms registered before 1 July 2026 to bring their dossiers into line
Vietnam (National Assembly; Government) · In force - 1 Jul 2027Vietnam's revised Postal Law under debate in the National Assembly session to 21 November
Expected entry into force, according to Baker McKenzie (not confirmed in official summaries)
Vietnam (National Assembly) · Proposed - 8 Dec 2027Indonesia keeps a US$100 floor on cross-border goods sold online
End of the 18-month compliance window for sellers registered before 8 June 2026 (our calculation from the regulation's start date)
Indonesia (Ministry of Trade) · In force - ·Vietnam proposes cutting its duty-free limit for small imports to VND 100,000
Most cross-border e-commerce parcels into Vietnam that now enter duty-free under VND 1 million would start paying import duty on top of VAT, at a threshold of about US$3.8.
Vietnam (Ministry of Finance; Customs Department) · Consultation - ·Malaysia plans an E-Commerce Bill; courier floor price still under study
Low-value imports already carry 10% sales tax collected by registered sellers; the planned E-Commerce Bill would add platform and seller accountability duties, and a courier floor price, if adopted, would set a minimum on domestic delivery rates.
Malaysia (Ministry of Finance; Ministry of Communications; MCMC) · Consultation
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.