You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

December 8, 2025

Thailand Expands Duty Exemptions for Education, Research, and Cultural Imports

Subscribe to Updates

On November 18, 2025, Thailand’s Ministry of Finance issued an announcement that revises and expands the scope of goods that may be imported duty-free for educational, research, and cultural purposes, streamlining the framework for institutions and organizations engaged in academic and scientific activities. The announcement, which took effect the following day, amends customs duty exemptions under section 12 of the Customs Tariff Decree B.E. 2530 (1987).

Expanded Institutional Coverage

The announcement broadens the types of entities eligible to import duty-free goods. Under the revised framework, the Ministry of Higher Education, Science, Research and Innovation (MHESI) now certifies imports for educational and research purposes by:

  • Public and private educational institutions operating under the National Education Act;
  • Government agencies with statutory mandates for education and research; and
  • Associations and foundations whose objectives include educational research.

This expansion recognizes a wider range of organizations engaged in knowledge-based activities and removes previous limitations that may have excluded certain nonprofit entities.

To qualify for duty exemption, goods must be imported specifically for educational and research use, as certified by the MHESI. Additionally, equivalent goods must not already be available from domestic producers, although the certifying ministry may approve imports of domestically available items if it determines that foreign procurement is critically necessary.

Categories of Duty-Free Goods

The announcement specifies seven categories of goods eligible for duty exemption:

  • Newspapers, printed materials, and documents
  • Art objects and collectibles related to education, science, or culture
  • Audiovisual equipment for educational, scientific, or cultural purposes
  • Scientific materials, instruments, and equipment
  • Goods for persons with disabilities
  • Musical instruments, sports equipment, and skill-enhancement tools
  • Art and architecture education equipment

Qualification Procedures

Before importing goods under this exemption, operators must secure certification from the MHESI. This certification process requires demonstrating that the goods will be used for educational or research purposes and, in most cases, confirming that equivalent products are unavailable domestically. Institutions should establish clear internal procedures for obtaining ministry approval and maintaining documentation to support customs declarations.

As the announcement also repeals certain provisions of earlier Ministry of Finance announcements from December 28, 2021, and January 5, 2023, organizations relying on those announcements should verify that their import practices align with the new exemption framework.

Related Professionals

Practices

Customs and International Trade

Location

RELATED INSIGHTS​ 

January 21, 2026
Spurred by global geopolitics and Canada’s Indo-Pacific Strategy, which aims to forge deeper ties with ASEAN, Canadian companies have been showing growing interest in Thailand and Southeast Asia in recent years. To understand the opportunities offered by the region, we sat down with Andrew Stoutley, a Toronto native and the chief operating officer of Tilleke & Gibbins, a leading Southeast Asian regional law firm with over 130 years of history in Thailand. Q: Why are Canadian companies looking at Thailand and Southeast Asia right now? A: Two reasons stand out. First, diversification has moved up the agenda. Many Canadian companies want options outside North America due to tariff volatility and policy uncertainty in the United States, as well as questions around the next Canada–United States–Mexico Agreement mandatory joint review. At the same time, the shift of global production from China to Southeast Asia is accelerating, driven by rising costs, geopolitics, and the need to avoid overreliance on a single market. As a result, Canadian companies are looking for a second production base or a regional hub, and Thailand and its neighbors are natural choices given their manufacturing depth, location, and established supply chains. Second, Canada’s own efforts in the region are gaining traction. The Indo-Pacific Strategy has led to more on-the-ground support, including larger trade missions, upgraded diplomatic posts, and new financing options. Export Development Canada (EDC) now has a presence in Bangkok, giving Canadian companies a direct line to financing and insurance in Thailand. There’s also steady progress on trade frameworks like the recently signed Canada–Indonesia Comprehensive Economic Partnership Agreement (which will come into effect pending domestic procedures), ongoing negotiations of a Canada–ASEAN FTA, and the exciting announcement about the launch of negotiations of a Canada–Thailand FTA. Together, these developments have the potential to make it much easier
Read More
January 14, 2026
Myanmar’s Ministry of Finance and Revenue has introduced new procedures allowing companies to temporarily export raw materials and semifinished goods for overseas processing before reimporting the finished products for domestic sale. The procedures are detailed in Notification No. 143/2025, which was issued on December 23, 2025, taking effect on February 1, 2026. The new procedures define outward processing as the temporary export of domestically circulating or manufactured goods for manufacturing, processing, treatment, or repair abroad, followed by reimportation. Core elements include the temporary export of the goods, the continuity and identifiability of the exported and reimported items, and the assessment of duties based on the value added abroad. Upon reimportation, customs duty, commercial tax, specific goods tax, and advance income tax are applied only to the foreign value added, rather than to the full value of the goods. No advance income tax applies at the time of export. Before these procedures, Myanmar lacked a unified outward processing system. The closest existing practice was the “repair and return” mechanism, used for goods such as machinery parts that required repair abroad. The definition covers a broader range of operations than simple repair. Eligible Goods and Shipment Points Outward processing is permitted only for goods that satisfy specific eligibility criteria. The scheme expressly excludes: Goods that are prohibited from export or import Goods that can be processed domestically within Myanmar Precious stones Goods that would lose their essential characteristics after processing Export and reimport activities related to outward processing must be conducted through designated ports, airports, or dry ports located within Yangon Region. Eligible Companies Only companies that are legally registered in Myanmar and authorized as exporters or importers—specifically, businesses holding a valid export/import registration certificate—are eligible to engage in outward processing activities. The Myanmar Customs Department serves as the governing authority
Read More
January 13, 2026
On December 31, 2025, Myanmar’s Department of Trade introduced new rules for import and export license applications. The rules were issued in Announcement No. 4/2025, which took effect on January 1, 2026. Under the announcement, all applications for licenses must now be submitted and approved through the online Myanmar TradeNet 2.0 system. The announcement sets a maximum review period of 180 days for each application. If approval is not granted within this period, the application will be automatically canceled by the system. In addition, companies may submit only one application per calendar month for goods of the same type (same HS code), and only one license will be approved. Businesses involved in importing goods should review their planning and ensure compliance with the new restrictions.
Read More
January 9, 2026
On January 7, 2026, the Central Bank of Myanmar (CBM) announced a further relaxation of foreign exchange regulations through Notification No. 2/2026, with an effective date of January 1, 2026. This notification reduces the mandatory conversion requirement for exporters’ earnings in foreign currency into Myanmar kyat (MMK). Under the new notification, exporters are required to convert only 15 percent of their foreign currency export earnings into MMK at official CBM reference exchange rates, down from the previous required minimum conversion level of 25 percent. The adjustment provides exporters with more flexibility to manage foreign currency, improving liquidity for international transactions and reducing cash flow pressure. However, companies must still comply with the foreign currency conversion procedures and timelines set out in the CBM’s Notification No. 12/2022.
Read More