Thailand Import Duty & VAT on Trading Cards from Japan — What You Actually Pay
공유
When you order trading cards from Japan to Thailand, what you pay on arrival follows one calculation, whatever the order cost: import duty on the cards, and VAT on top. There is no value line to land on the right side of — so you can work out the figure yourself, before you buy.
We run a trading card shop in Japan and ship to Thailand. This guide covers the rules as of September 2026, with links to the official sources. Rules can change, so please check the latest for yourself too.
The short version
- Since 1 January 2026, only goods valued at 1 baht or less are exempt from import duty. In practice, every order of cards is taxable.
- Import duty depends on the tariff line customs uses: 70 baht per kilogram on the line for playing cards, or 10% of the value on the line for other games. Customs decides which.
- VAT is 7%, charged on the goods plus shipping and insurance, plus the duty. The 7% rate has been extended to 30 September 2027.
- By post, up to 1,500 baht: you pay at your door, by QR code or cash. Above 1,500 baht: you receive a notice, and pay and collect at your post office.
- For an ordinary order, there is no import declaration for you to file. Customs works out the tax on the spot.
What changed on 1 January 2026
Until the end of 2025, low-value imports of up to 1,500 baht were exempt from import duty and paid VAT only. That exemption has ended. Customs Notification No. 219/2568, signed on 4 December 2025, sets the new line: goods whose value is not more than 1 baht are exempt, and "value" means the customs value. It took effect on 1 January 2026.
The government's stated aim is to bring low-value imports into the same tax system as goods sold in Thailand, and its September 2026 update reported the measure in operation. For you as a buyer, the effect is simple: there is no threshold to count yourself against, and no point where the bill suddenly jumps. One calculation, every time — so let's take it apart.
Part one: import duty
Duty rates are set by HS code — the product numbers countries around the world share. Thailand's tariff database has two lines that could apply to cards:
| Tariff line | Description | Rate |
|---|---|---|
| 9504.40.00 | Playing cards | 70 baht per kilogram |
| 9504.90.95 | Other games — of wood, paper or plastics | 10% of the value (general rate) |
On the playing-cards line, duty is charged by weight, not by price — a common card and a rare one read the same, and cards weigh very little. But customs can also read a parcel under the line for other games, which is a percentage. Which line applies is customs' decision, not yours or the shop's. Thailand also has separate excise rules for playing cards; how a parcel of trading cards is classified is, again, customs' decision. So when you estimate, budget for the 10%, and nothing will surprise you.
A note on trade agreements. The database also lists both lines as duty-free for goods originating in Japan under Thailand's agreements with Japan (JTEPA, the ASEAN–Japan agreement and RCEP). Claiming those rates requires proof of origin, such as a certificate of origin, and customs decides whether they apply. For planning, use the ordinary rates above.
Part two: VAT at 7%
VAT (value added tax) is the same tax you pay at any shop in Thailand. On imports, the Revenue Department sets the base as:
C.I.F. price + import duty (+ excise tax and other taxes and fees, if any)
C.I.F. means cost, insurance and freight: the goods plus what it cost to carry them to Thailand and insure them. So shipping is part of the base, and so is the duty. VAT is collected by the Customs Department at the time of import, whether or not you are registered for VAT.
The rate is 7% — a reduced rate renewed by royal decree. The latest decree (No. 807) keeps it at 7% until 30 September 2027. So it is two storeys: duty on the ground floor, VAT on top. The 7% is the certain part; the duty is the part that moves.
A worked example
Say you order cards worth 3,000 baht including shipping, and the cards weigh 200 grams.
| Read as playing cards | Read as other games | |
|---|---|---|
| Import duty | 70 × 0.2 kg = 14 baht | 10% of 3,000 = 300 baht |
| VAT (7%) | 7% of 3,014 = 211 baht | 7% of 3,300 = 231 baht |
| Total | about 225 baht | about 531 baht |
Because there is no step in the rules, a smaller or larger order carries roughly the same proportion. The final figure is the one customs assesses.
How your parcel reaches you — by post
Postal imports are handled by customs together with Thailand Post, under Customs Notification No. 243/2568, in force since 1 January 2026.
- Assessment. The shop's customs declaration (the CN22 or CN23 form) goes on the outside of the parcel. If it fully describes the contents — type, quantity, weight, value and postage — and nothing looks doubtful, customs can assess the tax from it without opening the box. Otherwise, the parcel is opened and assessed with Thailand Post staff present.
- Up to 1,500 baht in value: the postal worker brings the parcel to your address and collects the tax there, by QR code or cash. If you are out or cannot pay then, you get an appointment slip and the parcel waits at your local post office. Pay and collect it within 15 days, or it is returned to the sender.
- Above 1,500 baht in value: you receive a notice to collect the item. Take it to the post office it names, pay the tax, and collect your parcel.
What to bring: the notice, and your ID card — or your passport, if you are a foreign resident. Someone else can collect for you if you fill in the authorization on the back of the notice and they bring a signed copy of your ID along with their own.
No paperwork for you. If what one sender sends you at the same time — however many boxes — totals no more than 40,000 baht (FOB value: the goods alone, before shipping), you do not file an import declaration; customs assesses the tax on the spot. Above that, a formal electronic declaration is needed.
Inspection. Tax is the normal case; being picked for a random inspection is a separate matter. The government has said an inspection may add 3–5 days.
By courier instead. If a parcel travels with a private express company, the carrier normally declares it and pays the tax in advance, and you pay them back when they hand it over. The tax itself is the same calculation.
If you disagree with the amount
You can dispute an assessment before you pay. Fill in a request to dispute the tax assessment — the form is available at the post office — and hand it in at the post office where you collect, with the notice and your purchase and payment records. You do not pay while it is reviewed; Postal Customs looks at it and tells you the result. So keep your order confirmation and payment record until the parcel is in your hands.
A related point: please don't ask any shop to declare your order as a gift or at a lower price. A declaration that is complete and matches the contents is the one customs can assess from as written.
How we ship to Thailand
We send to Thailand by international mail — EMS (Express Mail Service) and a lower-cost tracked air option. Both are postal, so everything above applies as described.
We do not collect Thai taxes at our checkout. You pay any tax when the parcel arrives — at your door or at the post office, depending on its value. That is the ordinary shape of buying from abroad, and the amount is something you can work out in advance. Our part is to declare the contents and the price accurately and specifically. See our shipping policy for the current methods and rates.
Official sources
- Customs Department — Notification No. 219/2568: duty exemption limited to goods valued at 1 baht or less, from 1 January 2026 (PDF, Thai)
- Customs Department — Notification No. 243/2568: customs procedures for international mail (PDF, Thai)
- Customs Department — Integrated Tariff Database (search 95044000 and 95049095)
- Customs Department — importing by post, collection documents and disputes (Thai; its description of the first category still shows the pre-2026 limit)
- Revenue Department — Value Added Tax (tax base on imports and the 7% rate)
- Revenue Department — royal decrees, including No. 807 (7% VAT extended to 30 September 2027) (Thai)
- Government Public Relations Department — tax on imports from 1 baht, from 1 January 2026 (Thai)
- Government Public Relations Department — update on the measure, 17 September 2026 (Thai)
- Thailand Post — Department of Customs: documents for collecting items
Last checked against official sources: 28 September 2026. This article is general information, not legal or tax advice. Rates, thresholds and procedures change — verify the current official sources for your own situation. How a specific parcel is classified, and the value it is assessed on, are decided at clearance.