The Government of Thailand is set to reshape its cross-border e-commerce regime by imposing import duties on all online purchases starting from a value of just one Baht in 2026, effectively eliminating the long-standing de minimis exemption. The policy aims to address growing concerns from domestic businesses that duty-free low-value imports have created unfair competition for domestic companies, particularly in the rapidly expanding e-commerce sector. The move is part of broader efforts to modernize customs enforcement, strengthen tax collection, and ensure a more level playing field between local sellers and foreign online platforms. Under the new system, all imported goods purchased online, regardless of value, will be subject to customs duties and relevant taxes, requiring significant adjustments by logistics providers, courier companies, and e-commerce platforms.
Thailand’s Customs Department has signed cooperation agreements with major e-commerce platforms to integrate tax collection at checkout and facilitate compliance with the new regime. Authorities estimate that this shift could generate roughly 3 billion Baht in additional annual revenue while reducing incentives for under-declaration and improving oversight of imported goods. While the policy is expected to support domestic SMEs and formalize online trade, it may also result in higher costs for consumers and increased administrative burdens for supply chain operators. More broadly, the move reflects a regional trend toward tighter regulation of cross-border e-commerce as governments seek to balance consumer access, domestic industry protection, and revenue mobilization. The Council will monitor this action in relation to the Government of Thailand’s commitments to ASEAN in the DEFA negotiations and to the USG in the talks to finalize a reciprocal tariffs deal.
