Shipping from Korea to Thailand and Vietnam 2026: Duty, VAT, Limits

Parcels from Korea to Thailand and Vietnam no longer get a small-value tax break. Thailand removed its 1,500-baht exemption on January 1, 2026, so goods worth more than 1 baht now pay import duty and 7% VAT. Vietnam ended its VND 1 million exemption for express parcels on February 18, 2025. In both countries, the recipient pays these charges when the parcel arrives.

This guide covers what changed, how duty and VAT are worked out, how payment works, which Korean products are restricted, and how to keep costs down.

Item	Value as of October 15, 2026
Thailand small-parcel exemption	Ended January 1, 2026 (goods over THB 1 now taxed)
Thailand VAT	7%, extended to September 30, 2027
Thailand statutory VAT rate	10% (not applied while the reduction runs)
Thailand duty	By product (HS code)
Vietnam express exemption	Ended February 18, 2025 (was VND 1 million)
Vietnam VAT	10% standard; 8% for many goods until December 31, 2026
Vietnam duty	By product (HS code)
Trade agreements	ASEAN-Korea FTA; Korea-Vietnam FTA since 2015
HaulKorea to Thailand or Vietnam	Recipient pays duty, VAT and carrier fees locally

This is general information, not tax or legal advice. The Thai Customs Department and Vietnam Customs decide what each parcel owes.

Do you pay import tax on a parcel from Korea to Thailand?

Yes, on almost every parcel since January 1, 2026.

Before that date, Thailand did not charge import duty on goods with a customs value of THB 1,500 or less. Law firm Tilleke & Gibbins reported in November 2025 that the Customs Department had cancelled this exemption. Australia Post's international post guide for Thailand says: from January 1, 2026, the de minimis exemption for goods valued between THB 1 and THB 1,500 is removed.

What that means in practice:

• Every item over THB 1 is assessed. Duty depends on the product's tariff classification.
• VAT applies on top. Thailand's VAT is 7%.
• The stated reason was fair competition for Thai small and medium-sized businesses, according to Tilleke & Gibbins.

Tilleke & Gibbins also noted that the Customs Department had not yet published detailed procedures when the change was announced. If you are importing something unusual, call the Customs Department hotline 1164 before ordering.

What is Thailand's VAT rate in 2026?

Thailand's VAT is 7% for now. The statutory rate in the Revenue Code is 10%, but the government has kept a reduced rate for years by royal decree.

KPMG reported in September 2026 that Royal Decree No. 807 extends the 7% rate (6.3% VAT plus local tax) through September 30, 2027. Without the extension, 10% would have applied from October 1, 2026.

Period	Thai VAT on imports
Until September 30, 2026	7%
October 1, 2026 to September 30, 2027	7% (Royal Decree No. 807)
After September 30, 2027	10% unless extended again

Thailand usually announces each extension shortly before the old one ends. Check the Revenue Department's news before large orders in late 2027.

How are Thai duty and VAT calculated?

Thai Customs explains the VAT base as the CIF value plus import duty, excise tax and interior tax. CIF means cost, insurance and freight: the price of the goods plus shipping and any insurance.

1. Start with the price of the goods plus international shipping (the CIF value).
2. Find the duty rate for the product's HS code and calculate duty on the CIF value.
3. Add any excise tax (relevant for alcohol, some drinks and a few other goods).
4. Multiply the total by 7% for VAT.
5. Add any postal or courier handling fee.

Worked example (illustrative rate). Say a skincare order has a CIF value of THB 2,000 and the product's duty rate is 10%. Duty: THB 200. VAT: (2,000 + 200) × 7% = THB 154. Total tax: THB 354, plus any carrier fee. The real duty rate depends on the HS code, so treat 10% as a placeholder for the math, not a rate for any product.

Tilleke & Gibbins advises that duty is based on standard import duties by HS code. For a specific Korean product, the Thai Customs tariff search or hotline 1164 gives the rate.

How do you pay duty on a parcel to Thailand?

It depends on who carries it.

Thailand Post. Thai Customs describes postal imports this way: Thailand Post collects taxes and duties on behalf of Customs. The recipient gets a notice, called the Notice on the Collection of International Postal Items, and pays at a Thailand Post office. Some items are held at Thailand Post's warehouse for Customs processing. Then the recipient contacts the Customs officers named in the notice, at the Postal and Airport Customs Service Division or another Customs office, and the parcel is released after payment.

Couriers (DHL, FedEx, UPS and others). Couriers usually clear the parcel, pay the tax and collect it from you on delivery, with their own fee. Check the courier's terms for the amount.

Keep your notice and receipt. If the declared value looks wrong, the notice tells you which Customs office handles your parcel.

What can't you order from Korea to Thailand?

Australia Post's international post guide for Thailand has an "import restrictions" list of items to confirm with local authorities before sending. It includes several common Korean purchases:

• Cosmetics
• Prepared foodstuffs and tea
• Pharmaceutical products
• Contact lenses
• Alcohol and tobacco
• Plants, plant products and seeds

Restricted does not always mean banned. It means extra rules can apply, such as limits for personal use or a permit. For skincare, snacks, tea or anything from a Korean pharmacy, ask us before you order.

Batteries, perfume and sprays are limited by air transport rules. See what you cannot ship from Korea.

Do you pay import tax on a parcel from Korea to Vietnam?

Yes. Vietnam used to exempt small express parcels, but no longer.

The government's policy portal reports that Decision No. 01/2025/QĐ-TTg, signed on January 3, 2025, took effect on February 18, 2025. It repealed Decision No. 78/2010/QĐ-TTg in full. Under the old decision, imports of VND 1 million or less sent by express delivery were exempt from both import duty and VAT.

Reasons the government gave:

• Cross-border e-commerce had grown fast, with millions of small orders a day.
• Domestic producers paid full VAT while small imports did not.
• The exemption no longer fitted the tax system.

Since that date, low-value express imports pay import duty and VAT under the normal rules. The portal's articles refer to express delivery. For parcels sent by regular post, expect the same tax treatment and check with the carrier.

What is Vietnam's VAT rate in 2026?

Vietnam's standard VAT rate is 10%. A temporary cut lowers it to 8% for many goods and services.

Vietnam Law Magazine reports that National Assembly Resolution No. 204/2025/QH15 cuts VAT by 2 percentage points, to 8%, from July 1, 2025 until December 31, 2026. The cut covers goods and services listed in the VAT Law, with exclusions including:

• Telecommunications, finance, banking, securities, insurance and real estate
• Metal products and mineral resources (except coal)
• Goods subject to special consumption tax (except petrol)

Period	Vietnam VAT on most consumer goods
July 1, 2025 to December 31, 2026	8% for eligible goods, 10% for excluded goods
From January 1, 2027	10% unless the cut is extended

Whether a Korean product gets 8% or 10% depends on its category. No extension beyond 2026 had been announced as of October 15, 2026.

How are Vietnamese duty and VAT calculated?

Vietnam uses the same general approach as most countries:

1. Customs value: the price of the goods plus international shipping and insurance.
2. Import duty: the customs value multiplied by the rate for the product's HS code.
3. VAT: (customs value + import duty, and any special consumption tax) multiplied by 8% or 10%.
4. The carrier's clearance or handling fee, if any.

Worked example (illustrative rate). A Korean clothing order with a customs value of VND 2,000,000 and an illustrative 10% duty rate: duty VND 200,000, VAT at 8% on VND 2,200,000 is VND 176,000. Total tax: VND 376,000, plus the carrier's fee. Again, the duty rate here only shows the math; your product's HS code sets the real one.

Vietnam's government also noted, when the exemption ended, that the customs system could not yet calculate VAT on these small parcels automatically, so declarants worked it out themselves. In practice, the courier or postal operator handles the declaration and tells you the amount.

Do trade agreements lower duty from Korea?

They can, with proof of origin.

Vietnam. Vietnam's Ministry of Industry and Trade says the Korea-Vietnam FTA (VKFTA) took effect on December 20, 2015. It also says the ASEAN-Korea FTA remains in force, and businesses can choose whichever is better.

Thailand. Thailand is part of the ASEAN-Korea FTA.

The catch. Preferential duty needs a certificate or declaration of origin, and the goods must be made in Korea. Small consumer parcels rarely carry one, so most are charged normal rates. A product sold by a Korean store but made elsewhere is not Korean origin. Korean product pages list the country of manufacture as 제조국 (jejoguk, country of manufacture).

VAT is not reduced by any trade agreement. Only duty is.

What can't you order from Korea to Vietnam?

Vietnam keeps a list of goods banned from import. The World Trade Organization's trade review describes it as covering certain chemicals, weapons, right-hand-drive vehicles and certain used consumer goods.

What this means for Korean shoppers:

• Secondhand goods. Used items from resale apps such as Bunjang may fall under the used consumer goods ban, depending on the product. Ask before you order.
• Alcohol and tobacco carry special consumption tax and import controls. Ask first.
• Medicines, supplements and food have their own rules. Ask first.
• Batteries, perfume and sprays are limited by air transport rules.

Vietnam also has a separate tax exemption for genuine gifts. A purchase, including one made through a purchasing agent, is not a gift.

Thailand or Vietnam: how do the rules compare?

Question	Thailand	Vietnam
Small-parcel exemption	Ended January 1, 2026	Ended February 18, 2025 (express)
Old threshold	THB 1,500	VND 1,000,000
VAT rate	7% until September 30, 2027	8% or 10% until December 31, 2026
Duty	By HS code	By HS code
Korean FTA	ASEAN-Korea	Korea-Vietnam and ASEAN-Korea
Postal payment	Notice from Thailand Post, pay at the post office	Carrier tells you the amount
Main restricted items	Cosmetics, food, medicine, contact lenses	Used consumer goods, alcohol, medicine

Should you buy direct, use a forwarder, or use a purchasing agent?

Check first whether the brand ships to you directly. Some Korean brands ship internationally from a global site, and that can be simpler. See our list of Korean websites for K-beauty.

Many Korean shops sell only inside Korea. They often ask for a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card. That is where a forwarder or a purchasing agent comes in.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Who pays Thai or Vietnamese duty and VAT	You, at delivery (unless the seller collects it)	You, at delivery	You, at delivery
Customs description	Store's	From your input	From the actual receipt
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

HaulKorea's total covers the item, Korean shipping and international shipping only. Duty, VAT and carrier fees in Thailand or Vietnam are paid by the recipient. More: purchasing agent vs package forwarding.

How do you order from Korea to Thailand or Vietnam through HaulKorea?

1. Find the item on a Korean site and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item, Korean shipping and international shipping before you pay. Thai or Vietnamese duty, VAT and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box.
6. You get inspection photos before the box leaves Korea.
7. When the parcel arrives, pay the duty and VAT shown on the carrier's notice or Thailand Post's collection notice.

How can Thai and Vietnamese buyers keep import costs down?

Combine into one parcel. Duty and VAT are percentages, so splitting does not save tax, but each parcel can carry its own handling fee.

Know the product category. Duty rates differ by HS code. Clothing and cosmetics can be very different, so ask Customs about expensive orders.

Check the country of manufacture. Korean-made goods have the best chance of FTA treatment if paperwork allows.

Skip restricted goods. A cosmetics or food parcel held for inspection costs time.

Watch VAT dates. Vietnam's 8% runs until December 31, 2026, and Thailand's 7% until September 30, 2027.

Comparing other Southeast Asian destinations? See our guide for the Philippines.

FAQ

Is there still a 1,500-baht tax-free limit in Thailand?

No. Thailand removed the exemption for goods valued between THB 1 and THB 1,500 on January 1, 2026. Parcels from Korea now pay import duty and 7% VAT.

What is Thailand's VAT on imported parcels?

7%. Royal Decree No. 807 keeps the reduced rate until September 30, 2027; the statutory rate is 10%.

How do I pay tax on a Thailand Post parcel?

Thai Customs says Thailand Post collects duty and taxes on its behalf. You receive a collection notice and pay at a Thailand Post office, or contact the Customs office named on the notice if the parcel is held.

Is there a tax-free limit for parcels to Vietnam?

Not for express parcels. Vietnam's exemption for express imports of VND 1 million or less ended on February 18, 2025, when Decision 01/2025/QĐ-TTg took effect.

What is Vietnam's VAT rate on imports?

The standard rate is 10%. Many goods get a reduced 8% until December 31, 2026, under Resolution 204/2025/QH15, but excise-taxed goods and some other categories stay at 10%.

Can I send Korean cosmetics to Thailand?

Cosmetics are on Thailand's postal import restriction list, which means extra rules can apply. Ask us before you order skincare or makeup to Thailand.

Does the Korea-Vietnam FTA make my parcel duty-free?

Only for Korean-made goods with valid proof of origin. Most small consumer parcels do not carry one, and VAT applies either way.

Does HaulKorea include Thai or Vietnamese duty and VAT?

No. The HaulKorea total covers the item, Korean shipping and international shipping. The recipient pays duty, VAT and carrier fees in Thailand or Vietnam.