EU Import Duty on Thai Goods: Tariffs and Origin (2026)
The single most common mistake European buyers make with Thailand is assuming a preferential tariff exists. It does not. Thailand graduated out of the EU's GSP scheme years ago, and the EU-Thailand free trade agreement is still under negotiation in 2026. Thai goods enter the EU at the MFN rate.
That is not bad news - many industrial lines are already low or zero - but it means your duty planning is entirely about classification, valuation and Incoterms rather than certificates of origin.
Typical MFN rates on Thai lines
| Product group | Indicative EU MFN duty |
|---|---|
| Machined metal parts, industrial components | 0-2.7% |
| Electrical assemblies and components | 0-3.7% |
| Plastic housewares | 6.5% |
| Rubber products and seals | 0-2.5% |
| Textiles and apparel | 8-12% |
| Footwear | 8-17% |
| Furniture and wooden goods | 0-5.6% |
| Processed food and preserved fruit | 8-24% plus possible specific duties |
Always confirm against the actual TARIC code. A 10-digit difference on the same product can move duty by several percent.
Where the real savings are
- Classification. Get a Binding Tariff Information decision from your national customs authority for high-volume lines. It is free, valid across the EU for three years, and removes classification risk at every port.
- Valuation. Duty is charged on the customs value, normally the transaction value plus freight and insurance to the EU border. Buying FOB and controlling your own freight keeps inflated destination charges out of the dutiable base.
- Customs procedures. Bonded warehousing defers duty and VAT until goods leave storage. Inward processing suspends duty on components you re-export after assembly.
- Consolidation. Fewer, fuller containers mean fewer clearance fees and lower per-unit freight in the customs value.
Import VAT is separate from duty
VAT is charged at the destination member state rate on customs value plus duty. Registered businesses recover it, but it is a cash-flow event. Postponed accounting or a deferment account with your customs authority moves the payment to your VAT return instead of the border.
| Line | Amount (EUR) |
|---|---|
| FOB Thailand goods | 60,000 |
| Freight and insurance to EU border | 1,600 |
| Customs value | 61,600 |
| Duty at 2.7% | 1,663 |
| VAT base | 63,263 |
| VAT at 21% (recoverable) | 13,285 |
Documents your Thai supplier must get right
- Commercial invoice with Incoterm, unit prices and correct HS code
- Packing list matching invoice quantities exactly
- Non-preferential certificate of origin only where the importer or a bank requires it
- ISPM 15 compliant, stamped wooden packaging
- Product compliance file for CE-marked goods, held before shipment, not after
What we do
We hold the Thai supplier relationship, verify the compliance file and paperwork before the container is loaded, and quote a landed cost you approve before production starts, with our margin inside that number.
Related: EU customs and import VAT walkthrough, CE marking guide, EU green compliance rules.
FAQ
Is there a free trade agreement between Thailand and the EU? Not in force as of 2026. Negotiations are ongoing, but Thai goods currently enter at MFN rates.
Does Thailand still get GSP treatment in the EU? No. Thailand graduated out of the EU GSP scheme, so preferential GSP rates and Form A no longer apply.
Do I need a certificate of origin for Thai goods? Not for duty purposes, because there is no preference to claim. A non-preferential CO is sometimes requested for banking, tender or anti-dumping purposes.
How is EU import duty calculated? On the customs value - normally invoice value plus freight and insurance to the EU border - at the MFN rate for the TARIC code.
How can I legitimately reduce duty on Thai imports? Correct classification with a Binding Tariff Information decision, buying FOB to control the dutiable freight element, and using bonded or inward processing procedures where relevant.