Tariffs and regulations
Tariffs and duty rates are constantly revised and are subject to change
Austrade strongly recommends you reconfirm these prior to selling to
Tariffs and non-tariff barriers
Australian exporters enjoy preferential tariff rates on many goods as a
result of the Thailand-Australia Free Trade Agreement (TAFTA) and
ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA).
The TAFTA tariff schedule can be downloaded from the Australian Government Free Trade Agreement website.
Australian exporters can also access FTA portal. The tool provides an easy reference for Australian exporters who want to
know what the applicable tariff rate is for their products under the
For further information please visit the
Thai Customs Department.
Australia and Thailand are World Trade Organisation (WTO) country members
and therefore can access the lowest possible tariffs under Most-Favoured
Nation (MFN) status, in addition to preferential tariffs under the
Thailand-Australia Free Trade Agreement. Thailand has a two-column tariff
based on the Harmonised System. Tariff duties on goods are levied on
numerous import items and on an ad valorem or a specific rate basis,
whichever is higher. Suppliers’ or manufacturers’ invoices generally
determine cost values and quantities. The customs authority, however, has
the right to reassess the value of goods if found to be valued
significantly lower than the market.
Preferential rates are accorded to selected imports from other ASEAN
The majority of imported articles are subject to two different taxes:
tariff duty and Value Added Tax (VAT). Tariff duty is applied by
multiplying the CIF value of the goods by the duty rate. This is added to
the value of the goods to determine a final tax. VAT is then levied on the
total sum of the CIF value, duty and excise tax, if any. Goods imported for
re-export are generally exempt from import duty and VAT.
Australian exporters should contact the Royal Thai Customs Department for
information on quotas on goods imported to Thailand.
Although most products are freely transportable within Thailand provided
import duties are paid, there are import restrictions on some products and
Australian exporters are required to check these with the
Thai Ministry of Commerce
prior to exporting.
The control of the import, marketing, distribution and sale of products is
shared between a number of government bodies including the Food and Drug
Administration (FDA), the Customs Department, the Ministry of Agriculture
and the Ministry of Commerce.
The Ministry of Commerce designates classes of goods that are subject to
import controls, which usually take the form of permission and licensing.
Please ensure you thoroughly investigate the regulations governing your
Product certification, labelling and packaging
Certain types of seeds, plants and animals require phytosanitary
certificates issued by the approved authority in the country of origin.
Meat imports must be accompanied by a veterinary health certificate signed
by the official authority in the country of origin certifying that:
- The country of origin has been free from endemic diseases for the
- The animal has been processed in an approved establishment in sanitary
conditions under constant veterinary supervision.
- The products are fit for human consumption and do not contain
preservatives, additives or other substances in quantities harmful to human
- They have not been stored for more than three months (the date of
processing or packing must be stated).
Exporters of pharmaceutical and medicinal products may be requested to
provide a Certificate of Free Sale before shipment will be allowed. One
copy of the supplier's certificate is required. This certificate may be
obtained upon application to the
Therapeutic Goods Administration, Australian Department of Health.
As regulations often change, Australian businesses should investigate the
most up-to-date regulations with relevant authoritative bodies.
There are strict requirements governing the labelling of dairy foods, baby
foods, canned foods, vinegar, beverages, edible oil and fats, and gourmet
powder (defined as an article containing monosodium glutamate (MSG) and
used for food seasoning) that must be met.
Food products must be approved and registered with the
Food and Drug Administration
(FDA). When seeking registration importers must supply two samples of each
product, details of the exact composition by percentage of each ingredient,
and six labels. Foodstuffs in sealed containers are also subject to
Food products imported into Thailand must be labelled in Thai and display
the following information for consumers:
- name and brand of the product (both generic and trade)
name and address of the manufacturer
name and address of the importer
date of manufacturing and expiry
net weight and volume
any additives used
health and nutritional claims (if any).
Labels for alcoholic beverages must display the percentage of alcohol
content. There must also be a health warning, printed in Thai, on the label
or on a sticker, with specific government-approved wording.
Regulations also govern the labelling on cosmetic products. Generally a
local agent or importer can help to register a product and ensure labelling
requirements are met.
As procedures change from time to time, Australian businesses should
consult their freight forwarders for current requirements.
Packaging should be secure and able to withstand extreme heat and humidity. Consideration should also be given for the possibility of goods being stored in the open. Waterproof packing should be used where necessary and the use of hay and straw should be avoided.
Methods of quoting and payment
Quotes are usually on CIF (Incoterms 1990) basis. Thai baht and US dollars are preferred but other currencies may also be accepted. Initial transactions should be confirmed by irrevocable letter of credit only. The validity period is usually nine months.
This is required to establish a letter of credit and should include similar details to the commercial invoice.
There is no prescribed form but precise details are obligatory. A minimum of five copies is needed.
Required details include:
country of origin
- country or countries from which the product was purchased and consigned
- date of purchase and sale - whether goods are sold, contracted to be
sold, sent on consignment or supplied to branch firm
type of packaging (crates, drums, bundles etc.)
- marks, numbers, gross and net weight of each package and total gross
weight of consignment
- total number of packages and number containing identical goods
- complete description of goods, i.e. name, kind, quality, weight, size
and/or grade of each item (for composite articles, show ratio of
constituents), trademarks and other symbols
- selling price or value per unit (in currency of transaction)
- any other charges, including export bonus or subsidy, discounts, packing,
insurance, freight, commission etc.
Bill of lading
Two copies are required and must include:
number of shipper
ultimate and any intermediate consignees
markings and numbers of packages
any other details specified by the importer
certificate of insurance.
Certificate of origin
If requested, a Certificate of Origin must be issued by an approved
authority. A Certificate of Origin is required for Australian goods seeking
preferential tariffs under the TAFTA. See the Australian Government’s Free Trade Agreement
website for full details, and when to secure a certificate of origin for
your goods to access the special tariff rates.
Normal commercial practice applies.
Weights and measures
Thailand uses the metric system for all weights and measures other than land area, where the common units are the ‘wa’ (one square wa equals four square metres) and the ‘rai’ (one rai equals 1,600 square metres).