On March 30, 2026, Thailand’s Customs Department announced a strategy to raise import duties on a broad range of consumer goods—including plastic items and electronics accessories—to their maximum statutory ceilings, which often sit at 30% or 40%. Many of these goods currently benefit from promotional or incentive rates as low as 5%. For importers, e-commerce platforms, and logistics providers, this development demands immediate attention. While these increases generally require cabinet approval, they do not require full parliamentary amendment of the Customs Tariff Decree B.E. 2530, as the Customs director-general and the finance minister hold delegated authority to adjust rates within existing statutory bounds. Businesses should not assume that the legislative process will provide significant lead time before higher rates take effect. Death of the De Minimis: Abolishing the THB 1,500 Loophole This “ceiling-rate” policy, which is designed to equalize the landed cost of foreign goods with the domestic production costs of Thai manufacturers, builds on a sweeping set of customs reforms that have already begun to reshape Thailand’s trade environment. The foundation of this new regime was laid on January 1, 2026, when Thailand formally abolished the longstanding THB 1,500 duty exemption for small imported parcels under Customs Notification No. 219/2568. Every imported item is now subject to VAT and applicable import duties for its declared value, regardless of parcel size or transaction amount. By narrowing the scope of exemptions previously granted to low-value goods under the Customs Tariff Decree B.E. 2530, the government has made clear that the era of tax-free cross-border micro-imports is over. Three-Phased Strategy and Legal Modernization The March 30 announcement is the second phase of a three-part regulatory roadmap: Immediate enforcement: The removal of the THB 1,500 loophole and the imposition of VAT on all parcels, effective January 1, 2026. Tariff realignment: The current

Prior to the dissolution of the House of Representatives, Thailand’s cabinet approved a draft amendment to the Administrative Procedure Act, following review by the Council of State. If enacted, this reform will fundamentally change how state agencies process business applications and appeals by imposing enforceable timelines and legal consequences for inaction. The draft directly targets a longstanding commercial frustration: applications and appeals that vanish into administrative silence, stalling investment and foreclosing judicial review across sectors ranging from real estate and manufacturing to healthcare and finance. The “Silence Means Yes” Rule for Applications At the core of the reform is a new automatic “approval by implication” for applications subject to statutory processing deadlines. If an official fails to notify an applicant of a decision within the legally prescribed period, the application will be deemed approved as a matter of law. This presumption shifts the costs of delay from businesses to the bureaucracy and gives applicants a definitive legal position once time expires. The mechanism applies to routine licensing and registration matters governed by explicit consideration periods in existing statutes or ministerial regulations. Officials may extend the decision period by up to thirty days, but only if they notify the applicant before the original deadline and substantiate that the delay arises from genuinely exceptional circumstances beyond their control. Certain sensitive applications are expressly excluded from automatic approval, including those that may significantly affect national security or defense, public safety and health, the environment or natural resources, or national cultural heritage. Once the deadline passes without a decision, businesses can proceed with deployment of capital and operations—construction, hiring, procurement, and market entry—without waiting for formal permission that may never arrive. For time-sensitive projects, this materially reduces regulatory timing risk. The “Deemed Rejection” Rule for Appeals The draft introduces a parallel “deemed rejection”

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.