Importing From Thailand: What a Small Business Needs, From Supplier to Door

A small business owner in a Bangkok shipping office checking a printed commercial invoice against a row of sealed brown cartons, a laptop and calculator beside her

Please check the following 5 things before paying the supplier: 1. The HS code of the goods 2. Invoice and Packing List 3. If there is a trade deal between the destination country and Thailand or not 4. Who will pay the duty at the border 5. Is the value low enough to bring in yourself in your own country. For USA and European Union the line moved in 2026, United Kingdom has set a date.

What does a buyer need from a Thai supplier before paying?

Supplier must provide: HS code, commercial invoice, packing list, certificate of origin if destination has a trade deal with Thailand, agreed Incoterm DAP or DDP. Restricted goods: may also require Thai export license.

What to settle

Who produces it

Why the buyer needs it

HS code

The supplier proposes it, the buyer checks it against the destination tariff

It sets the rate of duty at import

Commercial invoice

The supplier, as exporter

Thai Customs checks it at export, the destination checks it at import

Packing list

The supplier

Listed among common import documents in the Philippines

Certificate of origin (Form D, RCEP, Thai-Australia, JTEPA)

The supplier applies at the Department of Foreign Trade

Preferential duty, only where a trade deal exists and the goods qualify

Incoterm, DAP or DDP

Agreed between buyer and supplier

Decides who clears the goods and pays duty and tax

Export licence

The supplier, for restricted goods only

Without it the goods do not leave Thailand

Sources: Thai Customs Department; Thailand National Trade Repository; Bureau of Customs (Philippines); ASEAN Secretariat; International Chamber of Commerce.

Thai Customs minimum documents for high-risk (red line) export: export declaration, invoice, export licence if applicable, other documents e.g. catalogue. The packing list is named by Thailand National Trade Repository, and on import side by Philippine Bureau of Customs.

Guide: customs declaration and commercial invoice from Thailand

Why does the HS code decide the duty?

The HS code is the World Customs Organization six-digit product code. It is the basis of tariffs in more than 200 economies. Each country adds its own digits and sets its own rate. The code on the Thai invoice is the starting point. The importing country decides the duty.

Although many countries have signed up to the same classification system, only the first 6 digits are used worldwide and product specific decisions are particular to each country.

Source: Finding commodity codes for imports or exports, HM Revenue and Customs, gov.uk.

Please check the suppliers code before your first order. Same 6 digits, different extra digits and different rates in Manila, Sydney, London. Philippines: binding advance rulings on classification, valuation, origin, filed at least 90 days before importation. It is a planning step for a repeat product, not for the first carton.

Does Thailand have a trade deal with my country?

Thailand has a trade deal with the Philippines (ASEAN and RCEP), Australia (Thailand-Australia FTA, AANZ, RCEP), Japan (JTEPA). United States, United Kingdom, European Union: no trade agreement with Thailand. no origin form required.

There is currently no preferential trade agreement between Thailand and the UK and generally import duties are applied according to the WTO’s Most Favoured Nation (MFN) basis.

Source: Thailand market guide, Department for Business and Trade, great.gov.uk.

Destination

Trade deal with Thailand

Origin form the supplier applies for

Low-value line in October 2026

Philippines

ASEAN (ATIGA) and RCEP

Form D, or RCEP

PHP 10,000 FOB or FCA value; formal entry for commercial goods from PHP 50,000

Australia

Thailand-Australia FTA, AANZ, RCEP

Form Thai-Australia, Form AANZ, or RCEP

AUD 1,000 for most goods; GST 10 percent above it

USA

None

None

No duty-free de minimis; 12.5 percent Section 301 tariff on products of Thailand from 24 July 2026

United Kingdom

None

None

GBP 135 customs duty relief, to be scrapped by October 2028

European Union

None, being negotiated

None

EUR 150 exemption ended 30 June 2026; EUR 3 per item on distance sales until 1 July 2028

Sources: ASEAN Secretariat; Tariff Commission and Bureau of Customs (Philippines); Department of Foreign Trade (Thailand); Australian Border Force; Australian Taxation Office; Office of the U.S. Trade Representative; U.S. Federal Register; HM Revenue and Customs; Department for Business and Trade; European Commission.

USA and European Union have no trade agreement with Thailand. The European Commission is negotiating an FTA. EFTA states are Norway, Switzerland, Iceland and Liechtenstein. They signed an agreement with Thailand on 23 January 2025. Entry into force not yet confirmed for this guide.

Who gets the certificate of origin, and does it mean zero duty?

The exporter in Thailand applies, not the buyer. The Department of Foreign Trade issues it, DFT SMART C/O system. e-Form D for ASEAN issued electronically since 28 April 2025. The buyer presents it to customs at import.

At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin (Form D) together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin (Form D).

Source: ATIGA Annex 8, Operational Certification Procedure for the Rules of Origin, ASEAN Secretariat, asean.org.

There is no guarantee that the goods will enter with zero duty. ATIGA rules: only goods with at least 40% regional value content or which have undergone a change in tariff heading are eligible. Some imported brands sold in Bangkok by the wholesaler may not qualify. Please ask the supplier before ordering: do the goods qualify, will the supplier apply?

DAP or DDP: who pays duty on the first order?

DAP: buyer clears goods, pays duty and tax at border. DDP: seller pays everything, buyer pays nothing on arrival. first small order without customs broker: DDP removes clearance step from buyer side.

DDP (Delivered Duty Paid) is unique: the seller is responsible for all duties, taxes and import formalities in the destination country.

Source: Guidance Note, Using the Incoterms 2020 Rules to Manage Tariff Risk, International Chamber of Commerce, iccwbo.org.

DAP suits an importer with its own customs broker. For a small buyer without a customs broker DDP fits better, with the duty inside a price agreed before goods leave Thailand.

Guides: DDP shipping explained, international shipping terms explained

Is there still a duty-free limit for a small order in 2026?

Yes. For the Philippines the line is PHP 10,000 FOB or FCA value. For Australia it is AUD 1,000 for most goods. The United Kingdom keeps GBP 135 customs duty relief. In the EU they ended EUR 150 exemption 30 June 2026. In the US they suspended duty-free de minimis.

From 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150) imported from outside the EU, abolishing the duty exemption applicable until 30 June 2026.

Source: Guidance and legal text, temporary flat fee for low-value imports, European Commission, taxation-customs.ec.europa.eu.

Philippines: PHP 10,000 test on price of goods at origin, not final price. Commercial goods below PHP 50,000: informal entry. From PHP 50,000: formal entry. Australia above AUD 1,000: all duties, taxes, charges, import processing charge. GST 10 percent of value of taxable importation. GST-registered business may claim GST back as credit.

The US has implemented the One Big Beautiful Bill Act which removes the USD 800 de minimis threshold for all countries including Thailand. This will take effect on 1st July 2027. For imports into the US from Thailand there is an additional 12.5% Section 301 tariff from 24th July 2026. Exceptions are listed by the US Trade Representative. For shipments to the UK the government has announced the end of the GBP 135 duty relief, planned for October 2028. For shipments to the EU the EUR 3 duty applies to distance sales to consumers, and for business stock under EUR 150 a customs broker is the one to ask.

Guide: US de minimis suspended: what changes for parcels from Thailand

How Dragon Courier handles an import from Thailand

We take care of everything door to door, clear customs and deliver via courier. Duty & Tax in the country are included in our fee, for the main markets we serve from Thailand including USA, UK, EU, Australia, Metro Manila. We have no hidden fees or extra surcharges.

We need the contents of the package, receiver’s name, address and contact number. Payment can be made via cash or bank transfer before export. We will provide any invoice you require. One price for all customer policy. Dragon Courier also offers Importer of Record service. Please contact our team for details. For an accurate price please message us for a copy of our price list.

Guides: shipping cost from Thailand with tax included, items that cannot be shipped from Thailand

About Dragon Courier

Dragon Courier is a Bangkok based family owned courier company with over 30 years of logistics experience in Thailand. We send over 20,000 packages a month to more than 200 countries. We take care of customs clearance door to door and include duties and taxes in the price.

Contacts and drop-off

We are on LINE and WhatsApp +66 6-5937-0812. office +66 2656 9019. info@dragoncourier.com. drop-off until 17:00 Monday to Saturday, Bangkok office Sukhumvit Soi 4 (217/3 Crystal Garden Building, 3rd floor, Klongtoey 10110). pickup date and time that suits. for quote: what is in box, weight, destination.

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Do I need a certificate of origin to import from Thailand?

A certificate of origin is only required if your country has a trade deal with Thailand. The Philippines (Form D or RCEP), Australia (Thai-Australia, AANZ or RCEP), Japan (JTEPA) have one. The Thai exporter applies at the Department of Foreign Trade. For USA, UK and EU there is no trade deal with Thailand, no form is required.

Does Thailand have a free trade agreement with the USA, the UK or the EU?

Thailand does not have a free trade agreement with USA, UK or EU. Goods from Thailand pay the normal rate in all three. In addition, there is an extra 12.5% Section 301 tariff on goods from Thailand to USA. Contact our team for the latest tariff information.

Can my Thai supplier send my order with Dragon Courier?

Yes. The supplier gives us the contents of package, receiver name, address, contact number, pays before export. For the main markets duty and tax are included in the price. A few destinations are quoted duty unpaid, and the quote says which. Contact our team with destination and weight for a quote.

Shipping something from Thailand?

Tell us what you are sending and where it is going, and we will come back to you with a price and a realistic timeline.

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