Requirements for Duty Free Allowance


Both Thai and non-Thai residents changing residence into Thailand are eligible to bring used/secondhand household effects into Thailand , in reasonable quantities, free of taxes and duties. It is also required that the imported used/ secondhand household effects have been owned, possessed, and used in the country where the importers resided efore returning to Thailand to resume residence.

If the household effects are electrical appliances e.g. radios, televisions, refrigerators, microwaves, ovens, air conditioners, etc., only ONE unit each is eligible for tax and duty free allowance. However, if it is the family change of residence, TWO units each of the items will be allowed to bring in tax and duty free. Any excess unit you must pay  regular taxes and duties, and Customs will place the items that have the lowest rate of duty under tax and duty exemption.

It is important that the used/secondhand household effects must be imported not earlier than one month before or not later than six months after the arrival of the importers. Under exceptional circumstances, Customs may extend the time limits for the importers.

Requirements for Changing of Residence

  1. Nonresidents resuming residents in Thailand must be granted a non-immigrant quota as shown in a passport or a Nonresident Identification Card; or
  2. Nonresidents granted to work in Thailand will be regarded as resuming residents in Thailand provided they have a one-year non-immigrant visa issued by the Immigration Department. In case where the non-immigrant visa has not yet been granted, either of the following documents may be accepted:

(2.1) Letter from the Immigration Department certifying the nonresidents be granted an annual temporary stay in Thailand; or

(2.2) The work permit from Department of Labor to work in Thailand for at least one year.

    1. Nonresidents entering Thailand as an expert, specialist, or under a contract of government agencies are required to present the letter from relevant agencies certifying that such nonresidents are granted a non-immigrant visa issued by the Immigration Department and shall work in Thailand not less than one year.

Accompanying spouses of the nonresidents in (2) and (3) are regarded as resuming residence in Thailand provided the spouses have non-immigrant visas issued by the Immigration Department to stay in Thailand for the first 90 days.


 Nonresidents: Nonresidents may import the used/secondhand household effects acquired abroad tax and duty free if such household effects accompanied them in the change of residence and they are qualified under the requirements listed below:
  1. The letter issued by the Immigration Department confirming that an annual temporary stay is granted;
  2. A one-year (or more) work permit issued by the Department of Labor;
  3. The letter from a relevant government agency confirming that a non-immigrant visa from the Immigration Department is granted and that working period in Thailand is not less than 1 year, for those entering Thailand as an expert, specialist, or under government contracts;
An Import Declaration Form (Customs Form No99/1);
A passport;
Nonresidents are required to submit the following documents:
Thai Residents are required to submit an evidence of changing residence e.g. a transcript, reshuffle of positions, termination of employment contract, etc.;
A Bill of Lading or air waybill;
A Foreign Transaction Form if the CIF value exceeding 500,000 Baht;
An invoice (if any);
A Delivery Order;
A packing list or sale documents (if any);
A permit in case of restricted goods;
An application for taxes and duty free allowance; and
Other documents e.g. a letter of authorization (if any).

Clearance Procedures

When importers arrive in Thailand , you must contact the Customs office at the port of entry to clear the household effects from the Customs. They will need to prepare all documents as required by Customs to claim tax and duty free importation of the household effects and follow the processes listed below:

The importer/agent submits an Application for Tax and Duty Free Allowance, Import Declaration Form, and all supporting documents to the Customs office at the port of entry;
Customs verifies the documents and Application for Tax and Duty Free Allowance and charges taxes and duties on any household effects not eligible for tax and duty free allowance;
The importer/agent pays taxes and duties (if any) at the Cashier Division, and then contact the Goods Clearance Division; and
Customs inspects the imported household effects against the Declaration. If there is no discrepancy between the Declaration made and the goods inspected, all goods will be r

Always use a certified registered lawyer for all legal work in Thailand. If in doubt ask for their Reg number. 

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