{"id":94539,"date":"2026-11-10T14:31:21","date_gmt":"2026-11-10T07:31:21","guid":{"rendered":"https:\/\/ktclogistics.co.th\/?p=94539"},"modified":"2026-11-10T14:35:13","modified_gmt":"2026-11-10T07:35:13","slug":"import-duty-calculation","status":"publish","type":"post","link":"https:\/\/ktclogistics.co.th\/en\/import-duty-calculation\/","title":{"rendered":"Thailand Import Duty Calculation: CIF, Duty and 7% VAT with Examples"},"content":{"rendered":"<p><em>Last updated: 10 November 2026<\/em><\/p>\n<p><strong>Thailand import duty calculation<\/strong> starts with the CIF value multiplied by the duty rate for the goods&#8217; tariff code, and then 7% VAT is charged on the total. This article explains the formula with worked figures, how to reduce duty with FTA preferences, the 2026 rules for low-value goods, and where to check duty rates yourself.<\/p>\n<h2>Quick summary: how is import duty calculated?<\/h2>\n<ul>\n<li><strong>The base is the CIF value:<\/strong> cost of goods + insurance + freight to the Thai customs point, converted to baht at the exchange rate published by Thai Customs.<\/li>\n<li><strong>Import duty = CIF \u00d7 duty rate:<\/strong> the rate depends on the tariff code (HS Code) and can be as low as 0%.<\/li>\n<li><strong>7% VAT:<\/strong> charged on CIF + duty + excise tax and any other taxes. This rate has been extended until 30 September 2027.<\/li>\n<li><strong>Some goods also pay excise tax:<\/strong> for example cars, beverages, perfume and batteries.<\/li>\n<li><strong>The 1,500-baht duty exemption no longer exists:<\/strong> since 1 January 2026, low-value goods pay duty from the first baht.<\/li>\n<\/ul>\n<nav class=\"table-of-contents\">\n<h2>Contents<\/h2>\n<ol>\n<li><a href=\"#formula\">What is Thai import duty based on?<\/a><\/li>\n<li><a href=\"#examples\">Thailand import duty calculation examples<\/a><\/li>\n<li><a href=\"#excise\">Which goods also pay excise tax?<\/a><\/li>\n<li><a href=\"#fta\">How can an FTA reduce import duty?<\/a><\/li>\n<li><a href=\"#low-value\">Do low-value goods and online orders pay tax?<\/a><\/li>\n<li><a href=\"#check-rate\">Where can you check duty rates yourself?<\/a><\/li>\n<li><a href=\"#mistakes\">Mistakes that make you pay more tax<\/a><\/li>\n<li><a href=\"#faq\">Frequently asked questions<\/a><\/li>\n<\/ol>\n<\/nav>\n<h2 id=\"formula\">What is Thai import duty based on?<\/h2>\n<p>The taxes an importer pays at customs clearance can have three parts, all paid together to Thai Customs.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Tax<\/th>\n<th>Calculated on<\/th>\n<th>Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Import duty<\/strong><\/td>\n<td>Customs value (usually CIF)<\/td>\n<td>According to the tariff code<\/td>\n<\/tr>\n<tr>\n<td><strong>Excise tax<\/strong><\/td>\n<td>According to excise law<\/td>\n<td>Certain goods only<\/td>\n<\/tr>\n<tr>\n<td><strong>Value added tax (VAT)<\/strong><\/td>\n<td>CIF + duty + excise tax + other taxes<\/td>\n<td>7%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h3>What is the CIF value?<\/h3>\n<p>Section 17 of the <a href=\"https:\/\/www.customs.go.th\/data_files\/ceb80cc6dd718c73b5a44daf60a1efe3.PDF\" target=\"_blank\" rel=\"noopener\">Customs Act B.E. 2560 (2017)<\/a> states that the customs value includes insurance, freight, loading and unloading charges, and handling charges related to transport up to the customs point.<\/p>\n<p>If you buy on FOB or EXW terms, you must add the freight and insurance to Thailand yourself. If some figures are missing, the method announced by the Director-General of Customs applies. For delivery terms, see <a href=\"https:\/\/ktclogistics.co.th\/en\/incoterms-2020\/\">Incoterms 2020<\/a>.<\/p>\n<p>The main basis is the actual transaction price. If that price cannot be used, Section 16 sets out other methods in order, such as the value of identical or similar goods.<\/p>\n<p>Values on the declaration must be in baht, using the <a href=\"https:\/\/www.customs.go.th\/content_special.php?link=exch_search.php&amp;lang=th&amp;left_menu=nmenu_esevice_003\" target=\"_blank\" rel=\"noopener\">import exchange rate published by Thai Customs<\/a>, which may differ from the rate your bank actually charged you.<\/p>\n<h3>What types of duty rate are there?<\/h3>\n<p>The duty rate depends on the goods&#8217; <a href=\"https:\/\/ktclogistics.co.th\/en\/hs-code\/\">tariff code (HS Code)<\/a>. Most rates are ad valorem, a percentage of the CIF value. Some tariff codes have a specific rate, charged per unit such as per kilogram. If a tariff code sets both, you pay whichever gives the higher amount.<\/p>\n<h3>The formula<\/h3>\n<ul>\n<li><strong>Import duty<\/strong> = CIF value \u00d7 duty rate<\/li>\n<li><strong>VAT<\/strong> = (CIF value + duty + excise tax + any other taxes) \u00d7 7%<\/li>\n<\/ul>\n<p>This VAT base comes from <a href=\"https:\/\/www.rd.go.th\/5205.html\" target=\"_blank\" rel=\"noopener\">Section 79\/2 of the Revenue Code<\/a>. The 7% rate (including local tax) was <a href=\"https:\/\/rd.go.th\/fileadmin\/user_upload\/news\/2569thai\/news18_2569.pdf\" target=\"_blank\" rel=\"noopener\">extended by the Cabinet until 30 September 2027<\/a>. After that date, check the rate again.<\/p>\n<h2 id=\"examples\">Thailand import duty calculation examples<\/h2>\n<p>All the examples below use hypothetical figures. The actual duty rate depends on the tariff code of your goods, and the figures do not include freight, port charges or clearance fees.<\/p>\n<h3>Example 1: bought FOB, 10% duty rate (hypothetical figures)<\/h3>\n<p>Goods FOB USD 3,000, freight to Thailand USD 400, insurance USD 30, hypothetical exchange rate 34 baht per US dollar.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Calculation<\/th>\n<th>Amount (THB)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CIF value<\/td>\n<td>(3,000 + 400 + 30) \u00d7 34<\/td>\n<td>116,620.00<\/td>\n<\/tr>\n<tr>\n<td>Import duty 10%<\/td>\n<td>116,620 \u00d7 10%<\/td>\n<td>11,662.00<\/td>\n<\/tr>\n<tr>\n<td>VAT 7%<\/td>\n<td>(116,620 + 11,662) \u00d7 7%<\/td>\n<td>8,979.74<\/td>\n<\/tr>\n<tr>\n<td><strong>Total tax payable<\/strong><\/td>\n<td>Duty + VAT<\/td>\n<td><strong>20,641.74<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p>If you calculate tax on the FOB price alone, you will get a figure that is too low, because freight and insurance are also subject to duty and VAT.<\/p>\n<h3>Example 2: goods with a 0% duty rate (hypothetical figures)<\/h3>\n<p>Using the same CIF value of 116,620 baht, duty is zero, but VAT is still payable.<\/p>\n<ul>\n<li>Import duty = 0 baht<\/li>\n<li>VAT = 116,620 \u00d7 7% = <strong>8,163.40 baht<\/strong><\/li>\n<\/ul>\n<h3>Example 3: online order worth 1,200 baht, 20% duty rate (hypothetical figures)<\/h3>\n<ul>\n<li>Import duty = 1,200 \u00d7 20% = 240 baht<\/li>\n<li>VAT = (1,200 + 240) \u00d7 7% = 100.80 baht<\/li>\n<li>Total <strong>340.80 baht<\/strong>. In 2025, when the duty exemption still applied, only the VAT of 84 baht would have been payable.<\/li>\n<\/ul>\n<h2 id=\"excise\">Which goods also pay excise tax?<\/h2>\n<p>Goods listed in the excise tariff, such as cars, motorcycles, beverages, alcohol, some perfumes and cosmetics, and batteries, pay excise tax on import. Thai Customs collects it together with the duty.<\/p>\n<ul>\n<li><strong>Base and rate:<\/strong> follow the excise law for each type of goods, not the same rate as import duty.<\/li>\n<li><strong>Interior Ministry tax:<\/strong> an extra 10% of the excise tax is charged, as shown in the <a href=\"https:\/\/www.excise.go.th\/KNOWLEDGE\/GOODS_KNOW\/BATTERY\/WEBPORTAL16200031375\" target=\"_blank\" rel=\"noopener\">Excise Department&#8217;s calculation example<\/a>.<\/li>\n<li><strong>Effect on VAT:<\/strong> excise tax is added to the VAT base, so the total tax is much higher than for ordinary goods.<\/li>\n<\/ul>\n<p>Excise calculations are complex and vary by product. Have your customs broker calculate them, or ask the Excise Department, before you set a selling price.<\/p>\n<h2 id=\"fta\">How can an FTA reduce import duty?<\/h2>\n<p>If the goods originate in a country that has a Free Trade Agreement (FTA) with Thailand, they may qualify for a preferential duty rate lower than the normal rate, in some cases 0%. The main conditions are:<\/p>\n<ul>\n<li>The goods must meet the rules of origin of that agreement, not simply be shipped from that country.<\/li>\n<li>You need a valid <a href=\"https:\/\/ktclogistics.co.th\/en\/certificate-of-origin\/\">Certificate of Origin (Form C\/O)<\/a> in the correct form.<\/li>\n<li>You must claim the preference in the import declaration.<\/li>\n<\/ul>\n<h3>Example of duty saved (hypothetical figures)<\/h3>\n<p>Goods with a CIF value of 116,620 baht and a normal duty rate of 10% pay 11,662 baht. If the FTA rate is 0% and the documents are complete, duty is 0 baht, a saving of 11,662 baht.<\/p>\n<p>For VAT, Section 79\/2 states that if duty is exempted or reduced under investment promotion law or other laws, that duty must be added back into the VAT base. Ask your customs broker to confirm how the preference you use is calculated.<\/p>\n<p>Without a Form C\/O, or with incorrect documents, you can still import the goods, but you pay the normal duty rate.<\/p>\n<h2 id=\"low-value\">Do low-value goods and online orders pay tax?<\/h2>\n<p><strong>Yes.<\/strong> Goods with a CIF value of up to 1,500 baht used to be exempt from duty, but the rules changed in this order:<\/p>\n<ul>\n<li><strong>5 July 2024:<\/strong> 7% VAT began to be collected on imported goods valued at no more than 1,500 baht.<\/li>\n<li><strong>1 January 2026:<\/strong> the duty exemption for goods up to 1,500 baht was abolished, and duty is now charged according to the tariff code from the first baht.<\/li>\n<\/ul>\n<p>This information comes from the <a href=\"https:\/\/www.customs.go.th\/data_files\/8342f73dce85665090d55bb44eb9a0e4.pdf\" target=\"_blank\" rel=\"noopener\">Thai Customs revenue measures document for fiscal year 2026<\/a> and a <a href=\"https:\/\/www.thaigov.go.th\/th\/news\/166058\" target=\"_blank\" rel=\"noopener\">Thai government news release from July 2026<\/a>, which confirms that both duty and VAT are collected from the first baht.<\/p>\n<p>In practice, goods ordered through online platforms or sent by express courier are charged duty and VAT. Parcels sent by post may be charged on delivery.<\/p>\n<p>For businesses importing goods for resale, splitting a shipment into many small parcels no longer reduces tax, and declaring a value lower than the real one is an offense under customs law. Always include the full tax in your costs.<\/p>\n<h2 id=\"check-rate\">Where can you check duty rates yourself?<\/h2>\n<ol>\n<li>Go to the Thai Customs <a href=\"https:\/\/www.customs.go.th\/list_strc_link_image_with_infographic.php?ini_content=customs_tariff_service&amp;lang=th&amp;left_menu=nmenu_esevice_001\" target=\"_blank\" rel=\"noopener\">tariff search page<\/a> and choose the duty rate database.<\/li>\n<li>Enter a 2-, 4-, 6- or 8-digit tariff code, or type a product description in Thai.<\/li>\n<li>The normal rate is shown in the &#8220;000&#8221; table. To use an FTA preference, select the condition in the applied duty rate column.<\/li>\n<li>The system shows permit information only as a guide. Confirm it with the agency that issues the permit.<\/li>\n<li>If you are unsure of the tariff code, search earlier rulings or request an advance ruling through the <a href=\"https:\/\/tariffeservice.customs.go.th\/ITRF\/\" target=\"_blank\" rel=\"noopener\">e-Advance Tariff Ruling system<\/a> under Section 18 of the Customs Act.<\/li>\n<\/ol>\n<p>You can also ask Thai Customs through the Customs Call Center on 1164.<\/p>\n<h2 id=\"mistakes\">Mistakes that make you pay more tax<\/h2>\n<ul>\n<li><strong>Calculating tax on the FOB price:<\/strong> forgetting to add freight and insurance, so costs are underestimated.<\/li>\n<li><strong>Calculating VAT on the price of the goods alone:<\/strong> the correct base is CIF plus duty and other taxes.<\/li>\n<li><strong>Guessing the tariff code from the product name:<\/strong> a wrong code can lead to back-assessed duty plus penalties.<\/li>\n<li><strong>Forgetting excise tax:<\/strong> for goods in the excise tariff.<\/li>\n<li><strong>Using a Form C\/O whose details do not match the invoice:<\/strong> you may lose the reduced duty rate.<\/li>\n<li><strong>Forgetting costs that are not taxes:<\/strong> such as port charges, storage, domestic transport and clearance fees.<\/li>\n<\/ul>\n<p>For the whole import process, see <a href=\"https:\/\/ktclogistics.co.th\/en\/import-procedure-thailand\/\">how to import goods into Thailand<\/a>.<\/p>\n<h2 id=\"faq\">Frequently asked questions<\/h2>\n<h3>Is import duty calculated on the price of the goods or including freight?<\/h3>\n<p>It is calculated on the CIF value, which includes the cost of goods, insurance and freight to the Thai customs point.<\/p>\n<h3>Can I reclaim the VAT paid on import?<\/h3>\n<p>VAT-registered businesses can claim it as input tax, because the <a href=\"https:\/\/www.rd.go.th\/7047.html\" target=\"_blank\" rel=\"noopener\">Thai Customs receipt for the VAT portion counts as a tax invoice<\/a>. Import duty is part of the cost of goods.<\/p>\n<h3>Is import VAT still 7%?<\/h3>\n<p>Yes. The Cabinet approved keeping the 7% rate from 1 October 2026 to 30 September 2027.<\/p>\n<h3>Do I still pay tax on an online order under 1,500 baht?<\/h3>\n<p>Yes. Since 1 January 2026, there is no longer a duty exemption for goods up to 1,500 baht. You pay both duty according to the tariff code and VAT.<\/p>\n<h3>Can I know the tax before the goods arrive?<\/h3>\n<p>Yes. If you know the tariff code and the CIF value, you can calculate it in advance. If you are unsure of the tariff code, you can request an advance ruling from Thai Customs.<\/p>\n<div class=\"cta-box\">\n<h2>Want to know the import tax before you order?<\/h2>\n<p>Send your product details, price and purchase terms to KTC Global Logistics, and our team can check the tariff code and give a preliminary tax estimate. Call <a href=\"tel:+6622861967\">+66 2 286 1967<\/a> or LINE: @ktclogistics.<\/p>\n<\/div>\n<div class=\"related-services\">\n<h3>Related services<\/h3>\n<ul>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/customs-clearance\/\">Import and export customs clearance<\/a><\/li>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/import-service\/\">Import service from overseas<\/a><\/li>\n<li><a href=\"https:\/\/ktclogistics.co.th\/en\/services\/register-paperless\/\">Thai Customs registration (Paperless)<\/a><\/li>\n<\/ul>\n<p>Related articles: <a href=\"https:\/\/ktclogistics.co.th\/en\/hs-code\/\">What is an HS Code?<\/a>, <a href=\"https:\/\/ktclogistics.co.th\/en\/certificate-of-origin\/\">What is a Form C\/O?<\/a>, <a href=\"https:\/\/ktclogistics.co.th\/en\/import-procedure-thailand\/\">How to import goods into Thailand<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Thai import duty is CIF \u00d7 the duty rate, plus 7% VAT. See the formula, worked figures, FTA preferences and the 2026 low-value goods rule.<\/p>\n","protected":false},"author":1,"featured_media":94542,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[256],"tags":[],"class_list":["post-94539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-import-export-customs-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/94539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/comments?post=94539"}],"version-history":[{"count":2,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/94539\/revisions"}],"predecessor-version":[{"id":94543,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/posts\/94539\/revisions\/94543"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/media\/94542"}],"wp:attachment":[{"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/media?parent=94539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/categories?post=94539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktclogistics.co.th\/en\/wp-json\/wp\/v2\/tags?post=94539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}