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​ 

December 17, 2025
Tilleke & Gibbins has contributed the Thailand chapter to International Trade 2026, published by Chambers and Partners. International Trade 2026 provides an overview of international trade laws and regulations across major jurisdictions. The guide is designed as a practical reference for businesses, in-house counsel, and legal practitioners dealing with cross-border trade, customs, and regulatory compliance. The Thailand chapter examines key aspects of Thailand’s international trade framework, including: WTO membership, plurilateral arrangements, and free trade agreements Customs authorities, enforcement agencies, and customs regulations Trade sanctions regimes and compliance obligations Export controls, restricted persons, and licensing requirements Antidumping, countervailing duties, and safeguard measures Investment security mechanisms and regulatory oversight Subsidy and incentive programs for domestic production Standards, technical requirements, and sanitary and phytosanitary measures Geographical protections and other trade-related regulatory measures The chapter also highlights recent developments and pending regulatory changes affecting trade and investment in Thailand. Chambers’ International Trade 2026 guide brings together contributions from leading law firms worldwide, offering up-to-date, jurisdiction-specific insight into the evolving global trade environment. Tilleke & Gibbins also contributed the Vietnam chapter to International Trade 2026. A PDF of the Thailand chapter can be downloaded through the button below, and the full International Trade 2026 guide is available for free on the Chambers and Partners website.
Read More
December 17, 2025
Tilleke & Gibbins has authored the Vietnam chapter in International Trade 2026, published by Chambers and Partners. The guide offers comprehensive coverage of international trade regulation in leading jurisdictions and serves as a practical resource for organizations engaged in global trade and investment. The Vietnam chapter addresses a wide range of trade-related issues, including: WTO participation and regional and bilateral trade agreements Customs administration, enforcement, and applicable legal instruments Sanctions regimes and enforcement authorities Export controls, sensitive exports, and licensing requirements Antidumping and countervailing duty investigations and reviews Investment security mechanisms and notification requirements Subsidies, incentives, and measures affecting domestic production Standards, technical requirements, and sanitary and phytosanitary measures Geographical indications and other regulatory measures affecting trade In addition to outlining the current regulatory landscape, the chapter discusses recent developments and anticipated changes relevant to businesses trading with or operating in Vietnam. Chambers’ International Trade 2026 guide brings together contributions from leading law firms worldwide, offering up-to-date, jurisdiction-specific insight into the evolving global trade environment. Tilleke & Gibbins also contributed the Thailand chapter to International Trade 2026. A PDF of the Vietnam chapter can be downloaded through the button below, and the full International Trade 2026 guide is available for free on the Chambers and Partners website.
Read More
December 4, 2025
Thailand has expanded the circumstances under which state agencies may bypass competitive bidding procedures to address urgent security challenges. On November 28, 2025, Thailand’s Ministry of Finance published the Ministerial Regulation Determining Cases of Procurement by Specific Method (No. 6) B.E. 2568 in the Royal Gazette, introducing a new pathway for procuring supplies and services needed to address cyber and military threats that may affect the stability of government agencies or the nation. For technology vendors, cybersecurity firms, and defense contractors, this regulatory change creates immediate opportunities to engage directly with government buyers facing urgent security challenges. New Fast-Track Category for Security Threats The regulation amends Thailand’s Public Procurement and Supplies Management Act B.E. 2560 (2017) to add a new category of procurement that qualifies for the “specific method”—a noncompetitive, direct selection process. Previously, agencies could use this expedited method only in limited circumstances, such as emergencies, cases with proprietary technology requirements, or national security operations. The new provision explicitly covers procurement of supplies related to preventing or resolving cyber or military threats that could impact the stability of a state agency or the country. This addition recognizes the urgent nature of modern security challenges, where competitive bidding timelines may leave agencies vulnerable during critical threat windows. State agencies dealing with active cyberattacks, preparing defensive measures against anticipated threats, or responding to military security concerns can now move directly to negotiate with qualified vendors rather than conducting lengthy public tender processes. Vendor Considerations Vendors offering cybersecurity solutions now have a regulatory avenue to work directly with government clients when stability concerns are present. These solutions include threat detection systems, anti-ransomware tools, incident response services, firewalls, and security consulting. Similarly, defense contractors providing military equipment or specialized security supplies can pursue direct engagement channels where traditional procurement methods would create
Read More
November 26, 2025
On November 21, 2025, Myanmar’s Ministry of Commerce (MOC) issued Notification No. 103/2025 promulgating the Geographical Indication Rules (GI Rules), establishing a comprehensive framework for the registration and administration of geographical indications (GI), which are primarily governed by the Trademark Law of 2019. On the same day, the MOC released Notification No. 104/2025 specifying the required forms for GI-related matters. The GI Rules establish a comprehensive set of procedures for the entire GI application process, including filing applications, oppositions, cancellations, and invalidations, and appointing a local representative for GI-related matters. Under the Trademark Law and the GI Rules, domestic and foreign legal entities (organizations) that formally represent a defined group of stakeholders (such as producers or manufacturers of natural products or resources, agricultural products, handicrafts, or industrial products) and other competent authorities from government departments are eligible to apply for GI registration with the Intellectual Property Department (IPD) in Myanmar. Application A GI application can be submitted in either English or Myanmar language electronically, in person, or via post. Foreign applicants seeking to register a GI in Myanmar are required to submit a copy of the registration certificate from their country of origin with the GI application. This certificate must explicitly state the GI name of the protected product. Notably, foreign applicants are mandated to appoint a local representative in Myanmar to act on their behalf for GI-related matters with the IPD and appeal-related matters with the IP Agency. The form for appointing the local representative must be duly notarized in the applicant’s home country to ensure its legal validity and acceptance in accordance with the GI Rules. Application for Use of GI Logo Pursuant to the GI Rules, any interested individual, local or foreign, may submit an application to the IPD for authorization to use the GI logo,
Read More