Thailand is set to implement a major shift in its import tax and e-commerce regulatory framework. According to official announcements, from January 1, 2026, Thai Customs will levy import duties and value-added tax (VAT) on all imported goods valued at 1 Thai baht or above, effectively ending the long-standing tax exemption for low-value shipments.

The policy is aimed at promoting fair competition between domestic businesses—particularly small and medium-sized enterprises (SMEs)—and low-priced imported goods, while also preventing the inflow of substandard or non-compliant products through cross-border e-commerce channels.

Under the current regime, imported goods below certain value thresholds enjoyed customs duty exemptions. The new rule removes these thresholds entirely, meaning all imports, regardless of value, will be subject to applicable customs duties and Thailand’s 7% VAT, calculated based on product classification and customs valuation. Thai authorities estimate that the measure could generate billions of baht in additional annual tax revenue.

Thai officials have emphasized that the reform is designed to correct structural imbalances in the retail and e-commerce market, where untaxed low-value imports have undercut local sellers. Customs authorities are also expected to strengthen digital integration and data-sharing with major e-commerce platforms to ensure more effective tax collection and compliance monitoring.

At the same time, Thailand is tightening oversight of online platforms. The Electronic Transactions Development Agency (ETDA) has issued new regulations under the Digital Platform Service Royal Decree, requiring e-commerce platforms to enhance transparency and accountability. These rules will take effect on December 31, 2025.

Under the new ETDA requirements, online platforms operating in Thailand must:

This marks a shift toward stronger platform responsibility, aligning Thailand with global trends in digital market regulation and consumer protection.

For cross-border sellers, logistics providers, and platform operators, the combined impact of full import taxation and stricter platform regulation will be significant. Cost structures for low-value shipments will change materially, requiring adjustments to pricing strategies, fulfillment models, and tax planning. Meanwhile, higher data transparency and compliance standards will place greater emphasis on seller due diligence, product documentation, and system readiness.

Overall, Thailand’s policy changes signal a clear move toward a more regulated, transparent, and tax-inclusive cross-border e-commerce environment. Companies engaged in trade with Thailand are advised to prepare early, reassess their market strategies, and ensure full compliance ahead of the new enforcement timeline.