Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... and taxes will be pending and need to be cleared while importing goods into Thailand Either by a private individual or a commercial entity.
The valuation method is CIF.
- The import dutyA tax charged on certain goods which are brought into a coun... and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight and the cost of insurance.
- Along with Import dutyA tax charged on certain goods which are brought into a coun..., import goods are also subject to sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... (VAT), and in some cases to excise, interior taxA fee imposed by a government on personal or corporate incom... and a surcharge.
Below is the Duty and Sales taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... for Thailand :
| Duty Rates | Average Duty Rate | Sales Tax(GST) | Threshold on goods |
|---|---|---|---|
| 0% to 80% | 20.93% | ST=7% VAT = ST * (CIF + Duty+ other taxes) |
No Duty and VAT if CIF value is upto 1000 THB |
Extra taxes and customs fees while importing
- Excise taxA fee imposed by a government on personal or corporate incom... is a form of consumption taxTax paid which is based on the price of services or goods, e... that is imposed on the sale of a selected range of services and goods (Either manufactured locally or imported) that are considered ‘luxuries’. The taxA fee imposed by a government on personal or corporate incom... liability arises on locally manufactured goods when leaving the factory and at the time of importation for imported goods.
- Below is an outline of the formula for the ad valorem rate on commodities subject to excise taxA fee imposed by a government on personal or corporate incom... in Thailand. However, specific rates apply on some commodities. TaxA fee imposed by a government on personal or corporate incom... rates are based on ad valorem or a specific rate, whichever is higher.
- ETR: Excise taxA fee imposed by a government on personal or corporate incom... rate %
- ID: Amount of import dutyA tax charged on certain goods which are brought into a coun...
- Goods subject to excise are also subjected to an Additional Interior TaxA fee imposed by a government on personal or corporate incom... which is calculated at 10% of excise.
- Specific surcharges are applied on some foodstuffs at specific rates(ad valorem). Please refer this on detailed information about excise duty.
Excise taxA fee imposed by a government on personal or corporate incom... payable = (CIF+ID) x ((ETR)/(1-(1.1 x ETR)))
Below is the Excise Duty in Thailand :
| ProductThe result of a manufacturing or natural process (such as fo... | Excise taxA fee imposed by a government on personal or corporate incom... rate (%, except where stated) |
|---|---|
| Petroleum and petroleum products | 0 to 36 |
| Certain non-alcoholic beverages | 0 to 25 |
| Certain electrical appliances | 0 to 15 |
| Perfume products and cosmetics | 0 to 15 |
| Alcoholic beverages | 0 to 48 ad valorem rate and specific rate at THB 0 to THB 1,000 per litre per 100 degree or THB 0 to THB 225 per litre (whichever is higher) and THB 3 per each excess degree |
| Cigarettes containing tobacco | 10 to 87 |
| Woollen carpets | 0 to 20 |
| Batteries | 5 to 10 |
| Playing cards | THB 2/100 cards or THB 30/100 cards |
| Ozone depleting substances, chlorofluorocarbons | 0 to 30 |
NOTE
- Some electronic products like laptops can be imported free of duty.
- Sales TaxKnown as VAT (Value Added Tax) in the UK. A tax based on the... is calculated on the CIF value plus any applicable duty.