Under current law, imported goods valued less than 1500 thbt are exempt from customs duties and VAT. Consumers purchasing low-value goods from overseas suppliers do not have to pay 7% VAT. However, consumers purchasing low value goods from local Thai suppliers are subject to 7% VAT.  Consequently, local suppliers are at a disadvantage when compared to foreign suppliers.

In an effort to provide a fair-trading environment for local suppliers and domestic trade, the Ministry of Finance will soon introduce a 7% VAT on imported goods valued less than 1500 baht. As a result, goods purchased from abroad will be subject to the same VAT as goods purchased from local Thai stores.