Effective January 1, 2026, Thailand eliminates the de minimis exemption for imports under THB 1,500. All imported goods are now subject to customs duty and 7% VAT, calculated on CIF value. Example: USD 30 item + USD 10 shipping = THB 1,323.97 CIF, 30% duty = THB 397.19, 7% VAT = THB 120.48, total tax = THB 517.67.

【Impact for cross-border e-commerce sellers shipping from Japan】All low-value items shipped to Thailand are now taxable. Recalculate landed costs and revise pricing to reflect the new duty and VAT burden.