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When travelling into Thailand, visitors are required to pay duty and/or taxes for they bring with them as these are considered imported goods. There are 3 revenue offices involved in duty and/or taxes payment for goods in different categories. There are also some suggested websites which provide tax related services so that your duty and taxes payment could be handled effectively.

On this page

  1. Duty and taxes for visitors arriving in Thailand
  2. Duty and taxes payment to Customs Department
  3. Value Added Tax payment to Revenue Department
  4. Withholding tax payment to Revenue Department
  5. Excise tax payment
  6. List of tax service websites
1

Duty and taxes for visitors arriving in Thailand

When arriving in Thailand, visitors with items liable for duty and taxes and prohibited or restricted goods should use the Goods to Declare or Red Channel.

  1. Green Channel (Nothing to Declare) means visitors do not have any items liable for duty and taxes and/or prohibited or restricted goods with them when arriving in Thailand. However, if random inspection reveals otherwise, the visitor will be fined and prosecuted according to the law.
  2. Red Channel (Goods to Declare) means visitors have items liable for duty and taxes and/or prohibited or restricted goods with them when arriving in Thailand. Visitors can pay duty and taxes or leave items at Customs (with fees applied) to pay later.

Things to declare

  • Personal belongings worth more than 20,000 baht
  • Sample goods with no commercial price
  • Items for exhibition or imported temporarily (with documents previously filed with Customs)
  • “Prohibited goods” are goods for which either import into or export out of Thailand are prohibited, such as narcotics, counterfeit trademark goods, pornographic materials, reserved animals, fake bank notes and coins.
  • “Restricted goods” are goods of which the imports and exports are restricted by law and therefore require a permit from related government agencies. Examples of restricted goods are guns, explosives, Buddha images, artifact/antique objects, living animals, carcass, reserved plants, vehicle parts, electronic items, medicine and food supplement.

Things not need to declare
  • Personal belongings worth no more than 20,000 baht
  • Cigarettes not more than 200 rolls
  • Cigar/tobacco not more than 250 grams
  • Alcoholic beverage not more than 1 litre
  • Foreign currency not more than 15,000 US dollars*

Goods exempted from taxes according to Customs Tariff of Thailand
  • Mobile phones, cameras, and IT equipment are exempted from import taxes but 7% VAT applies.

Remark

Declaration of goods purchased from Duty Free in the airport

If visitors wish to buy duty free goods in the airport upon arrival in the kingdom, they can do so with the total amount not more than 20,000 baht. These duty-free goods will be regarded as personal belongings and will be exempted from import tax and no need to declare these goods.

2

Duty and taxes payment to Customs Department

Duty and taxes calculation

Importer must register with Thai Customs at the Customs Department’s website:

  1. Determine Tariff Classification from Customs Department’s website > Electronic Service > Tariff Classification Click on the images to access Integrated Tariff Database or Customs Tariff Search

    Upon clicking the Integrated Tariff Database image, importer can find import/export tariff, duty, and tax rates as well as exempted items and Tax Incentive.

    Upon clicking Customs Tariff Search, importer can search the Compendium of Classification Opinions by both Customs Department and WCO, as well as the Compendium of Classification Opinions Appeal to use as guideline for import/export tariff.
    Visit www.customs.go.th
  2. Tariff for Restricted Goods (Controlled imported goods) This type of goods need permission before importing them into the kingdom. Importers can search for tariff rates from Customs Department’s website -> Electronic Service -> Permission/License and Electronic Cert. -> Reference Files -> Permission Goods Excel.
  3. Access Tariff e-service website for e-Advance Tariff Ruling
3

Value Added Tax payment to Revenue Department

Value Added Tax or VAT is a tax on the sale of goods or the provision of services, both domestic and imported ones.

More information on value added tax can be found at www.rd.go.th/307.html

For more information, please contact: Revenue Department 90 Phaholyothin Soi 7, Phaholyothin Road, Phayathai, Phayathai, Bangkok 10400 or call Revenue Department’s Call Center at tel. 1161.

4

Withholding tax payment to Revenue Department

Withholding tax is a deduction from payments made to suppliers who provide goods or service, based on the criteria and conditions set by Revenue Department, and submitted to Revenue Department in due course.

For more information, please contact: Revenue Department 90 Phaholyothin Soi 7, Phaholyothin Road, Phayathai, Phayathai, Bangkok 10400 or call Revenue Department’s Call Center at tel. 1161.

5

Excise tax payment

List of goods subject to excise tax is as follows:

  • Oil and petroleum products
  • Beverages
  • Electrical appliances
  • Crystal glassware
  • Motor vehicles (cars, trucks, automobiles under 10 seats)
  • Boats/yacht
  • Perfume products and cosmetics
  • Woolen carpets
  • Motorcycles
  • Batteries
  • Alcoholic beverages
  • Tobacco
  • Playing cards

Remark

Beverage and alcoholic beverage tax rates are subject to adjustment to suit economic, social, and pollical situations as acknowledged by the law. For updated information, please go to Tax Clinic Ministry of Finance’s main page > Goods Categories > Food Production > Beverage and Medicine > Alcoholic Beverage Tax Clinic

Also check Excise Department’s website

For more information, please contact: Excise Department 1488 Nakhon Chaisri Road, Dusit, Bangkok 10300  Excise Department Hotline 1713

6

List of tax service websites

1. TAX Single Sign On (Tax SSO) portal

The “Tax Single Sign On (Tax SSO) website is operated by the Ministry of Finance to provide traders nationwide with a single-point portal to tax related services from Revenue Department, Excise Department, and Customs Department.

Advantages: Reduce the hassle of remembering 3 different sets of username and password. Traders can conveniently login to any of these 3 departments with a single ID and securely file forms and conduct tax transactions simply by verifying identity with one-time password (OTP) via mobile phone and email.

Scope of services
  1. Services by Revenue Department includes the filing of 13 tax forms, i.e. P.N.D.1, P.N.D.2, P.N.D.3, P.N.D.53, P.N.D.50, P.N.D.51, P.N.D.52, P.N.D.54, P.N.D.55, VAT30, VAT36, P.T.40, B.C.1, financial statement filing and other services.
  2. Services by Excise Department, or e-Excise, is the electronic tax filing service from Excise Department for all types of goods sale, e.g. alcoholic beverages, tobacco, petroleum, motorcycles. This website also offers tax status tracking and e-receipts printing services.
  3. Services by Customs Department, or e-Tracking, provides services in around-the-clock status checking of Car Manifest, bill of lading, Import/Export Entry, customs registration, overdue service fee, service fee payment history, Tax Incentive information, refund information, etc.
Tax Single Sign On

For more information, contact:
Ministry of Finance Call Center Tel. 1689
Revenue Department Call Center Tel. 1161
Customs Department Call Center Tel. 1164
Excise Department Hotline Tel. 1713

2. TAX Clinic by Ministry of Finance

This website is operated by the Information Technology Center, Office of the Permanent Secretary, Ministry of Finance. It compiles information about taxes that traders should know and explains in detail about tax for each of the consumer goods. Traders can contact the Information Technology Center through its Call Center tel. 1689 or visit www.taxclinic.mof.go.th

3. Tariff e-service

This website created database of tariff classification and made available on the internet to provide e-Advance Tariff Ruling service. Information has been categorized into 4 databases:

  • Compendium of Classification Opinions by Customs Department
  • Compendium of Classification Opinions Appeal
  • Compendium of Classification Opinions by WCO
  • Integrated Tariff

4. Tax Incentive Clinic (TIC)

This website provides channel for traders to file Tax Incentive related documents and make appointment for consultation in advance.  Services provided in this website include

Scope of services
  1. Free Zone/bonded warehouse periodic reports
  2. Free Zone storing period extension request form
  3. Export duty compensation claim form and tax card renewal
  4. License/permission requests and Free Zone operator’s information change form

These services are to provide traders with Tax Incentive information, enabling them to claim tax incentive conveniently and quickly which helps to save operation costs and time, in line with the logistic system in present day. For more information, please visit: www.tic.customs.go.th

Alternatively, contact Tax Incentive Office “Tax Incentive Clinic”, 2nd floor, Chalermphrakiet Building, Mondays-Fridays from 08.30 – 16.30 hours.

Go to The Revenue Department Website
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