Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Document shipments to Thailand are to weigh 5 kg or less in order to
be exempt from duty and tax charges.
Items considered document only shipments include:
- Advertising literature, brochures, and pamphlets
- Annual reports
- Bids and proposals
- Blueprints
- Cash letters
- Catalogues and price lists
- Computer print-outs
- Drawings
- Intercompany mail
- Manuals (technical)
- Manuscripts
- Maps
- Newsletters
- Newspapers, periodicals, and other publications
- Passports
- Specification sheets
- Traveller's cheques
- Visa applications
The following items will only be considered documents if they abide by
the restriction shown.
Item | Restriction |
Airline Tickets | Only if validated |
Cheques | Limit of 50 kg |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
All gifts shipped to Thailand from Canada will incur duties and taxes.
Thailand does not have an exemption for gifts.
Shipments from Individual-to-Individual
There are no tax and duty exemptions for gifts shipped to Thailand
from Canada.
Shipments from Business-to-Business
Gift shipments to a business in Thailand from one in Canada is not
exempt from duties and taxes.
Shipments from Business-to-Individual
A gift shipment from a Canadian business to an individual in Thailand
will incur duties and taxes. There are no exemptions.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Multiple Gifts in One Shipment
If you are sending more than one gift in a parcel, be sure to wrap
and label each one separately.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Unsolicited Gift: Consolidated Gift Package
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $39.99 |
1 Each | Gift - Erica: Handwoven French Canadian Catalogne Blanket
| CA | $49.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $89.98 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
http://www.customs.go.th/list_strc_simple_neted.php?ini_content=individual_160503_03_160922_01&lang=en&top_menu=menu_homepage&left_menu=menu_individual_submenu_01_160421_02
http://aeo.customs.go.th/cont_strc_faq.php?lang=th&top_menu=main_topmenu_170309_01&left_menu=&ini_menu=¤t_id=14232832414b505f47
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Personal Effects
Thai citizens returning to Thailand after living in Canada may ship
used household effects duty and tax free.
The conditions are:
- You have owned and used the goods during your stay in Canada
- You have lived in Canada for at least 1 year
- The quantities of goods are reasonable in number, i.e. suitable
to your family's size
Moving Temporarily
There is no information available at this time regarding moving
temporarily to Thailand.
Moving Permanently
If you are either a Thai citizen or non-Thai resident moving to
Thailand from Canada, you are allowed to ship your used household
effects duty and tax free.
To be exempt from paying duties and taxes, you must follow the
conditions below:
- The goods are in reasonable quantities, i.e. suitable to your
family's size
- You have owned and used the goods before arriving in Thailand
- You may ship only type of each electrical appliance, e.g.
radio, televisions
- Your goods must arrive no earlier than 1 month before your
arrival, and no later than 6 months after
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Indicate 'Personal Effects' on the commercial invoice (see sample)
- Non-residents must present a non-immigrant visa from the Immigration
Department
Sources:
http://www.customs.go.th/cont_strc_simple.php?ini_content=individual_F01_160426_01&ini_menu=menu_individual_submenu_02&lang=en&left_menu=menu_individual_submenu_02_160421_01
https://www.robinsonsrelo.com/wp-content/uploads/2019/04/FIDI-Customs-Guide-Thailand-2019-04.pdf
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
Generally, food cannot be shipped to Thailand without a licence or
documentation describing the product. However, some foodstuffs may
be shipped as samples* (See UPS site, Commodity Specific
Stipulations).
You May Ship
The following items are allowed to be shipped as samples to the
maximums shown:
- Coffee (500 g or less) - See UPS site, Commodity Specific
Stipulations
- Chocolate (1.5 kg)
- Jams and jellies (16 x 250 g)
- Sauces (12 x 250 g)
- Semi-processed foods (30 pieces)
- Butter and cheese (4 x 300 g)
- Vinegar (2 L)
- Mineral waters (12 x 1 L)
- Food additives (500 g)
- Flavoring materials (500 g)
Do Not Ship
- Personal shipments of foods to any individual in Thailand is
disallowed by the Thai Food and Drug Administration.
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are shipped to encourage orders for products and
are not intended to be sold. Commercial samples may be shipped to
Thailand from Canada duty-free* providing:
- They are of no commercial value, i.e. cannot be exchanged for
money
- They are to be displayed only
- They are not restricted or prohibited items
- The goods stay a maximum of 6 months (this may be extended by
approval from the Director General of the Customs Department)
*A security guarantee is required in the amount of 20% of appraised
taxes plus 2% of appraised taxes per month.
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
http://www.customs.go.th/list_strc_simple_neted.php?ini_content=individual_160503_03_160922_01&lang=en&left_menu=menu_individual_submenu_01_160421_02
https://www.asean.org/wp-content/uploads/images/archive/documents/AEC/customs/DG20-Annex18.pdf
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising literature may be admitted to Thailand duty-free*
providing the shipment weighs less than 5 kg. Other forms of
advertising material intended for general display or for meetings,
fairs, and exhibitions, must follow the rules below:
- The goods may only stay in Thailand for 6 months (this may be
extended by approval from the Director General of the Customs
Department)
- In the case of meetings, the goods may only remain in Thailand
for 3 months (not extendable)
- The goods are not for sale
*A security is required in the amount of 120% of the appraised tax
plus 2% of tax per month
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
https://www.asean.org/wp-content/uploads/images/archive/documents/AEC/customs/DG20-Annex18.pdf
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Equipment for repair may be shipped to Thailand from Canada
duty-free*. The equipment may stay for a maximum of 6 months,
however, it may be extended with permission from the Director
General of the Customs Department.
*A security guarantee is required in the amount of 120% of appraised
taxes plus 2% of appraised taxes per month.
Items Under Warranty
No GST will be charged for equipment and items under warranty that are
repaired in Thailand and returned to Canada.
Items No Longer Under Warranty
GST will be charged if an item is sent to Thailand for repairs and is
no longer under warranty. GST will be applied to the value of the
repair work plus any parts added for the repair, and on any duties
charged.
Sending Product for Repair to Thailand
Equipment for repair may be shipped to Thailand from Canada
duty-free*. The equipment may stay for a maximum of 6 months,
however, it may be extended with permission from the Director
General of the Customs Department.
*A security guarantee is required in the amount of 120% of appraised
taxes plus 2% of appraised taxes per month.
Returning Repaired Product to Thailand
If a piece of equipment has been repaired in Canada, it must be
returned to Thailand within 1 year of its departure so that no duties
are incurred.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Thailand or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.customs.go.th/data_files/88691df20853d143a73b669fd134065f.pdf
https://www.asean.org/wp-content/uploads/images/archive/documents/AEC/customs/DG20-Annex18.pdf
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Thailand allows the admission of temporary imports duty-free*
providing they are re-exported within 6 months of their
arrival.Temporary imports must arrive in Thailand no earlier than 1
month before, and not later than 6 months, from your arrival.
Examples of goods that qualify for temporary admission include:
- Equipment used for educational demonstrations and scientific
experiments
- Items for theatrical and musical performances by visiting artists
- Cinematographic, photographic, and sound recording equipment
- Tools and equipment used for construction and development work
*A security guarantee is required in the amount of 120% of appraised
taxes plus 2% of appraised taxes per month.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Thailand, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown below.
Option # | Temporary Import Method | Risk of paying |
1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
2 | Commercial Invoice + ATA Carnet | Very Low |
| 1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example. NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes. 2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing. In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature. ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/ NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD |
In addition to choosing option 1 or 2, the following conditions must also be met in order to qualify for a duty and VAT free exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 6 months in Thailand
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
https://www.asean.org/wp-content/uploads/images/archive/documents/AEC/customs/DG20-Annex18.pdf
https://www.trade.gov/knowledge-product/thailand-business-travel
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Goods shipped to Thailand from Canada for permanent entry will incur
import duties and VAT, and depending on the type of good, also
excise taxes.
If you frequently ship sold goods to Thailand, we recommend that
you use the services of a Thai customs broker.
Sources:
http://apps.customs.go.th/cont_strc_faq.php?lang=en&top_menu=menu_homepage&left_menu=menu_pbc_03&ini_menu=menu_pbc¤t_id=142328324146505f46
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Mr. Chulalongkorn Dusit District Bangkok 10 300 Thailand
Phone: 84 24 37563474 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |