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​ 

October 17, 2025
The Department of Trade under Myanmar’s Ministry of Commerce (MOC) issued a schedule of revised service fees for trade-related services, effective October 15, 2025. The revised fees are contained in Newsletter of Export/Import 6/2025, which supersedes the previous rates set out in 2018 and 2020. Service Fees The revised fees include the following: Annual fee for TradeNet 2.0, the MOC online platform for trade submissions: MMK 50,000 (approx. USD 23.81) Online service application fee: MMK 10,000 (approx. USD 4.76) Import or export license renewal (including for all imported goods exempt from the license fees): MMK 50,000 (approx. USD 23.81) for initial renewal (two months) MMK 30,000 (approx. USD 14.29) for second renewal (one month) Amendment of license information: MMK 10,000 (approx. USD 4.76) per amendment Return of export/import license: MMK 30,000 (approx. USD 14.29) Late fees for renewal/amendment of import or export license: MMK 5,000 (approx. USD 2.38) if within one month of expiry MMK 10,000 (approx. USD 4.76) if later than one month after expiry Submission Schedule License renewal applications submitted more than 14 days after the license expiration date will not be processed. Applications for license amendment must be submitted in advance of the relevant goods’ arrival at Myanmar ports or airports. For more information on this announcement, or on any aspect of import and export matters in Myanmar, please contact Tilleke & Gibbins at [email protected].
Read More
August 21, 2025
On August 19, 2025, the Trade Competition Commission of Thailand (TCCT) released its draft Guidelines on the Consideration of Unfair Trade Practices and Conduct Constituting Monopoly, Reducing Competition, or Restricting Competition in Multi-Sided Platform Businesses in the Category of Digital Platforms for the Sale of Goods or Services (E-commerce). A public comment period on the guidelines is open until September 18. The draft provides the first detailed framework for how the TCCT will interpret and enforce the substantive provisions under the Trade Competition Act against digital platforms, which have a unique network effect and require complex competition analysis. This development will profoundly impact the operations of e-commerce platforms, sellers, and associated service providers in Thailand. The guidelines primarily target e-commerce digital platform business operators, which are defined as follows: E-commerce digital platform: A medium facilitating the sale, purchase, or exchange of goods or services, including any operations to create transactions or interactions between business operators via an electronic transaction system, regardless of whether service fees are charged. E-commerce digital platform business operator: A service provider of a digital platform for the sale of goods or services who acts as an intermediary facilitating the sale of goods or services, including any operations to create transactions or interactions through an electronic transaction system by receiving orders for goods or services transacted via an electronic system, whether in the form of an e-marketplace, a social marketplace, or any other form that connects purchase orders for goods or services with business operators through an electronic system. Prohibited Conduct The guidelines classify potentially anticompetitive conduct and unfair trade practices into two categories: price-related and non-price-related conduct. 1. Price-related conduct The TCCT is targeting pricing strategies that can harm competition. Key prohibited behaviors include: Price below cost: Setting prices below the average total cost without
Read More
August 19, 2025
On August 6, 2025, Myanmar’s National Defence and Security Council (NDSC) issued Order No. 20/2025, announcing a change in the composition of the country’s Foreign Exchange Supervisory Committee (FESC). The prime minister has been appointed committee chair of the FESC, and five other individuals were appointed to the committee. The order took immediate effect. Originally established in April 2022, the FESC is responsible for approving foreign currency conversion, granting exemptions to foreign exchange restrictions, and permitting overseas transfers of foreign currency. The FESC supervises the flow of foreign currencies for domestic and foreign investment, manufacturing, exports and imports, and service businesses (including education- and health-related initiatives). The FESC is specifically responsible for considering and approving the use of foreign currency for the following: Importing machinery, vehicles, equipment, and raw materials essential for foreign investment and manufacturing projects; Importing fuel, medicine, cooking oil, fertilizer, insecticide, and construction materials not readily available on the domestic market; Covering Myanmar citizens’ needs abroad, such as medical treatment, education, or religious activities; Facilitating imports of general goods, loan repayments, interest payments to foreign lenders, service payments, and profit repatriation from investments; and Importing luxury products, including brand-name goods, jewelry, sports cars, and watches. The FESC is empowered to carry out further duties related to foreign exchange management as assigned by the NDSC Importers, exporters, investors, and business owners are encouraged to consult the most current FESC guidelines and approval lists before conducting transactions in Myanmar. For more details on these FESC composition developments, or on any aspect of financial regulations in Myanmar, please contact Tilleke & Gibbins at [email protected].
Read More
July 4, 2025
On July 3, 2025, the Trade Competition Commission of Thailand (TCCT) officially announced an invitation for stakeholders to participate in a public survey to gather feedback on the flexibility and appropriateness of credit terms across different business sectors for goods and services. The TCCT initially introduced guidelines on unfair trade practices related to credit terms applicable to small and medium-sized enterprises (SMEs) in 2021, with amendments following in 2022. The guidelines have had a wide impact, as businesses have had to adapt their payment procedures and practices, particularly those for dealing with SMEs, to comply with the guidelines. The TCCT is now seeking comprehensive feedback from businesses and other stakeholders to evaluate the effectiveness and practicality of these guidelines. The collected responses may potentially lead to future amendments aimed at enhancing fairness and efficiency in business transactions. To summarize the core principles, the guidelines aim to improve the liquidity and cash flow of SMEs, stipulating payment terms of: Within 30 days for agricultural products or primary agricultural processing involving non-complex production. Within 45 days for trade, manufacturing, and service sectors. The guidelines also identify practices deemed unfair, including: Unjustified delays in payment beyond agreed credit terms. Changes to credit terms or contractual conditions without at least 60 days’ advance notice. Other unfair conduct or credit term conditions that impose excessive burdens on an SME. Interested stakeholders are encouraged to submit their feedback through the TCCT’s online survey form available via their official public media channels. The survey is open for responses until July 20, 2025.
Read More