E-commerce group weighs new duty rules
Association examines differing approaches
by Suchit Leesa-nguansuk
November 11, 2025
There are two sides concerning the Customs Department's preparations for the imposition of import duties on goods valued less than 1,500 baht on Jan 1, 2026, according to Kulthirath Pakawachkrilers, president of the Thai e-Commerce Association.
On the one hand, it will benefit Thai manufacturers and domestic sellers who have been paying full import duties and value-added tax (VAT) on higher-value goods, she added. This change enables fairer competition with foreign sellers, especially those shipping low-value items from China or other countries that previously entered Thailand duty-free.
On the other hand, it will increase the cost for Thai importers or small sellers who rely on importing low-value goods from other countries. They will have to bear higher import costs, either by absorbing them or passing them on to consumers through higher retail prices.
"If we compare this with China's cross-border e-commerce [CBEC] policy, China actually uses a more incentive-driven approach," Ms Kulthirath added.
For CBEC retail imports, China exempts tariffs (0%) and charges only 70% of the normal VAT rate (effectively 9.1% instead of 13%).
Each consumer also enjoys an annual tax-free quota of 26,000 yuan (about 128,000 baht), which has successfully encouraged consumers to purchase products from China via regulated CBEC platforms such as Tmall Global and JD Worldwide.
Ms Kulthirath said that while China's system is designed to stimulate e-commerce growth and cross-border trade, Thailand's new measure focuses more on creating tax fairness between domestic and international sellers and increasing government revenue from the fast-growing e-commerce sector.
"Both countries aim to regulate the same challenge -- but they are simply playing different policy games. China promotes growth through incentives, while Thailand seeks equilibrium through enforcement and revenue balance."
E-commerce entrepreneurs earlier proposed Thailand adopt Indonesia's model of prohibiting the sale of imported products priced less than US$100 on online platforms, aiming to safeguard local producers and raise the standard of imported products.
Industry leaders also called for the Customs Department to operate with greater transparency, as well as calling for the creation of a unified digital customs system linked directly with e-commerce platforms.
According to Phantong Loykulnanta, director-general of the Customs Department, this initiative is part of the department's policy under the government's "Quick Big Win" framework.
The measure is expected to generate about 3 billion baht in additional customs revenue, based on the import value of items priced less than 1,500 baht that were previously exempt from VAT and import duties.
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