Thailand
T3 — The True Thailand: Trade, Tourism and Thai People
Editorial visualisation of Thailand's logistics network — container terminal, road freight and multimodal transport infrastructure.

Business Gateway · Logistics

Thailand Logistics Industry Gateway

Thailand sits at the geographic centre of mainland Southeast Asia, linking maritime, road, rail and air corridors between the Greater Mekong Subregion, ASEAN and global supply chains. This gateway page maps the country's logistics infrastructure, customs and tax framework, investment incentives, and verified market participants for investors evaluating Thailand as a regional logistics base.

Research current as of 19 August 2026

A Regional Logistics Base at the Centre of ASEAN

Thailand's logistics sector connects the country's manufacturing and agricultural export base to Southeast Asia's largest consumer markets and to global shipping and air-cargo networks. The system combines a deep-sea container gateway at Laem Chabang, two major international airports serving the Bangkok metropolitan area, an expanding rail network, and land routes into Laos, Cambodia, Myanmar and Malaysia.

The Eastern Economic Corridor (EEC) concentrates much of the country's logistics-park, container-yard and cold-chain warehousing capacity around Laem Chabang port. The Board of Investment (BOI) treats logistics service centres, distribution centres and smart-warehousing operators as an eligible promoted activity, offering corporate income tax exemptions, import-duty relief on qualifying machinery, and streamlined foreign-ownership pathways for qualifying projects.

Verification Approach

Every figure, date and status on this page is sourced against an official government, BOI, customs or venue/organiser page wherever that source could be opened and read directly. Where a claim is corroborated only through independent secondary reporting, it is labelled Cross-Verified rather than presented as a primary source. Statistics that could not be confirmed either way are omitted; the full list and reasons are in Sources & Methodology.

ASEAN Gateway Location

Land borders with Myanmar, Laos, Cambodia and Malaysia, plus sea access via the Gulf of Thailand and Andaman coast, position Thailand as a natural transshipment and distribution base for Greater Mekong Subregion trade.

EEC Logistics Concentration

The Eastern Economic Corridor clusters container terminals, logistics parks, and cold-chain and smart-warehousing capacity around Laem Chabang, Thailand's principal deep-sea container port.

BOI-Promoted Activity

Distribution centres, international distribution centres, logistics parks, container yards and smart-warehousing projects are eligible activities under the Board of Investment's promotion framework.

Expanding FTA Network

Thailand participates in ATIGA, RCEP and multiple ASEAN+1 and bilateral free trade agreements, with newer agreements — including with EFTA and Bhutan — signed and moving toward entry into force.

Latest Indicators

Statistics shown here met this page's direct-verification bar. See the note below for figures that were intentionally excluded, and why.

VAT standard rate

OFFICIAL — CURRENT POLICY

7%

Current rate, as published

Source: The Revenue Department — Value Added Tax (opens in a new tab) · Accessed 19 August 2026

Corporate income tax, standard rate

OFFICIAL — CURRENT POLICY

20%

Net profit, standard corporate rate

Reduced rates of 15% apply to net profit between 300,000–3,000,000 baht for companies meeting the Revenue Department's small-company definition (paid-up capital under 5 million baht).

Source: The Revenue Department — Corporate Income Tax (opens in a new tab) · Accessed 19 August 2026

VAT registration threshold

OFFICIAL — CURRENT POLICY

1.8 million baht

Annual turnover

Source: The Revenue Department — Value Added Tax (opens in a new tab) · Accessed 19 August 2026

EFTA–Thailand Free Trade Agreement

SIGNED — NOT YET IN FORCE

Signed, not yet in force

Signed 23 January 2025

Concluded 29 November 2024; signed at the World Economic Forum in Davos on 23 January 2025. Thailand's Parliament approved the agreement on 17 June 2026. Entry into force is pending completion of ratification procedures on the EFTA member-state side.

Source: European Free Trade Association (EFTA) — Thailand (opens in a new tab) · Accessed 19 August 2026

Data Availability Note

Several commonly-cited logistics statistics — Thailand's logistics-cost-to-GDP ratio, exact 2025 container throughput at Laem Chabang, and airport-specific 2025/2026 cargo tonnage — are intentionally left off this page because their primary sources could not be opened as text. The full list and reasons are documented in Sources & Methodology.

Editorial visualisation of logistics cost analysis and supply-chain planning in Thailand.

Logistics Cost Structure

Thailand's National Economic and Social Development Council (NESDC) publishes an annual Thailand Logistics Report that breaks total logistics cost into three components. NESDC's most recent published edition covers 2024. Its underlying PDF could not be opened as extractable text during this research pass, so this page describes the report's structure without republishing specific cost-to-GDP percentages or baht figures.

Transportation cost

The largest single component of Thailand's logistics cost base, covering domestic and cross-border freight movement by road, rail, sea and air.

Inventory and warehousing cost

The cost of holding, storing and managing goods in transit or in distribution — tracked by NESDC separately from pure transportation cost.

Administrative cost

Documentation, customs processing and logistics-management overhead — the smallest of the three components in NESDC's published cost framework.

Editorial visualisation of Thailand's Eastern Seaboard multimodal transport network.

A Multimodal Network Anchored on the Eastern Seaboard

Road freight carries the large majority of Thailand's domestic cargo, feeding into the country's seaports, airports and an expanding rail network. Four connected layers make up the system:

  • Deep-sea port access

    Laem Chabang and Bangkok Port provide Thailand's principal maritime gateways, connected inland by road and rail.

  • Road and rail connections

    The State Railway of Thailand (SRT) operates a bimodal rail–road transfer facility linked to Laem Chabang, alongside double-track expansion projects to shift more freight from road to rail.

  • Inland container depots

    ICDs away from the port gate provide bonded storage, container consolidation and customs clearance, reducing congestion at Laem Chabang.

  • Industrial and logistics parks

    BOI-promoted logistics parks and IEAT industrial estates provide warehousing and distribution capacity close to the country's main transport corridors.

Editorial visualisation of road freight trucking on a Thailand highway corridor.

Road Freight

Road transport carries the majority of Thailand's domestic freight volume and is the dominant first- and last-mile mode connecting factories, farms and distribution centres to ports, airports and rail terminals. The Department of Land Transport (DLT) regulates commercial vehicle registration, driver licensing and freight-operator standards; the Department of Rural Roads (DRT) and Department of Highways maintain the country's road network.

Editorial visualisation of rail freight and multimodal container transfer infrastructure.

Rail & Multimodal Transport

The State Railway of Thailand (SRT) operates the national rail network and a bimodal (rail-to-road) container transfer facility linked to Laem Chabang port, allowing containers to move inland by rail rather than exclusively by truck. Double-track expansion projects on several SRT mainlines are underway to increase freight capacity. A second, rail-dedicated Nong Khai–Vientiane Friendship Bridge is in the design stage to link Thailand's standard-gauge rail network directly with the Laos–China Railway, easing a current bottleneck on the existing combined road-and-rail bridge.

Editorial visualisation of an automated smart warehouse and distribution facility.

Smart Warehousing & Distribution Centres

The Board of Investment recognises distribution centres (DC) and international distribution centres (IDC) as promoted logistics service activities, alongside a newer 'distribution centre with smart system' category requiring automated storage-and-retrieval systems (ASRS) and computerised inventory-management technology. Industrial-estate developers including WHA Group, Amata and Rojana lease ready-built warehouse and distribution-centre space within the Eastern Economic Corridor.

Editorial visualisation of temperature-controlled cold-chain warehousing and transport.

Cold Chain Logistics

Thailand's cold-chain logistics sector serves its large frozen-food, seafood-export and fresh-produce industries, alongside pharmaceutical and healthcare cold-chain demand. SCG Nichirei Logistics — a joint venture between Thailand's SCG Logistics and Japan's Nichirei Logistics Group — and SCGJWD Logistics (formed through the merger of SCG Logistics Management and JWD InfoLogistics) operate temperature-controlled warehousing and transport networks. Kerry Express and Betagro jointly operate a co-branded cold-chain last-mile delivery service, and dedicated cold-storage operators such as Thai Yokorei serve import/export cold-chain demand around Bangkok and the Eastern Seaboard.

Editorial visualisation of a digital logistics control-tower dashboard and freight-tracking technology.

Digital Logistics & Platform Technology

Thailand's customs and trade-documentation processes have moved to a fully digital model through the Thailand National Single Window (NSW) and e-Customs system, under which import and export declarations, supporting documents and certificates of origin are submitted electronically. Alongside this government digital infrastructure, Thai logistics-technology startups have built freight marketplace and booking platforms — Giztix, a Bangkok-based digital freight-matching platform connecting shippers with truck operators, has raised institutional funding including from WHA Group and Bualuang Ventures.

Logistics Clusters

Editorial visualisation of an industrial and logistics corridor in Thailand.

Only one of the groupings below carries a specific legal designation. The Eastern Economic Corridor is established by the Eastern Economic Corridor Act and coordinated by the EEC Office (EECO); the other regional groupings describe geographic concentrations of industrial estates and border-trade infrastructure and are not official 'cluster' designations.

Eastern Economic Corridor (EEC)

Official — established under the Eastern Economic Corridor Act

Location:
Chachoengsao, Chonburi and Rayong provinces
Functions:
Container-terminal capacity at Laem Chabang, logistics parks, cold-chain and smart warehousing
Connections:
Laem Chabang Port, Map Ta Phut, U-Tapao Airport, EEC road and rail links
Industries:
Automotive, petrochemicals, electronics, food processing, logistics and distribution
Eastern Economic Corridor Office (EECO) ↗ (opens in a new tab)

Greater Bangkok & Central Industrial Provinces

Unofficial grouping — concentration of industrial estates, not a designated cluster

Location:
Bangkok, Samut Prakan, Pathum Thani and Ayutthaya
Functions:
General manufacturing, warehousing and distribution serving the Bangkok metropolitan consumer market
Connections:
Bangkok Port, Suvarnabhumi and Don Mueang airports, national road and rail network
Industries:
Consumer goods, electronics, general manufacturing
Industrial Estate Authority of Thailand (IEAT) ↗ (opens in a new tab)

Northeastern Gateway Corridor

Unofficial grouping — corridor description, not a designated cluster

Location:
Nong Khai and Mukdahan provinces
Functions:
Cross-border road and rail trade with Laos, onward connection toward Vietnam and southern China
Connections:
Thai–Lao Friendship Bridges (Nong Khai, Mukdahan), Laos–China Railway connection at Nong Khai
Industries:
Agricultural export, cross-border trade and transit logistics
Department of Rail Transport / Nation Thailand reporting ↗ (opens in a new tab)

Northern Gateway Corridor

Unofficial grouping — corridor description, not a designated cluster

Location:
Chiang Rai province (Chiang Khong)
Functions:
Cross-border road trade with Laos and onward transit to southern China via Route R3A
Connections:
Fourth Thai–Lao Friendship Bridge (Chiang Khong–Huay Xai), Route R3A to Kunming
Industries:
Agricultural export, regional cross-border trade
Nation Thailand reporting on the Fourth Thai–Lao Friendship Bridge ↗ (opens in a new tab)

Southern Border Corridor

Unofficial grouping — corridor description, not a designated cluster

Location:
Songkhla province (Sadao, Padang Besar)
Functions:
Cross-border road and rail trade with Malaysia and onward connection toward Singapore
Connections:
Sadao–Bukit Kayu Hitam road crossing, Padang Besar road-and-rail crossing
Industries:
Rubber, agricultural export, regional distribution
Reporting on the new Sadao border-crossing complex (opened July 2026) ↗ (opens in a new tab)

Customs Import Process

Editorial visualisation of a Thailand customs import clearance process.

A 14-step orientation walkthrough of Thailand's National Single Window / e-Customs import process.

Process Verification Note

This walkthrough is a practical orientation based on cross-checked customs and trade-advisory sources. Businesses should confirm current procedural requirements directly with Thai Customs or a licensed customs broker before acting.

Editorial visualisation of a Thailand customs export clearance process.

Customs Export Process

Export requirements vary by product, destination and transport mode — not every shipment requires the same documents or level of inspection. The steps below are a general orientation sequence.

  1. 1

    Exporter & Customs Trader registration

    Register a Customs Trader ID with Thai Customs before conducting export transactions.

  2. 2

    HS/AHTN classification

    Classify the goods under the correct tariff heading, which determines documentation and any licensing requirements.

  3. 3

    Commercial & transport documentation

    Prepare the commercial invoice, packing list, and bill of lading or air waybill.

  4. 4

    Product-specific permits (where required)

    Obtain any regulator-issued export permit or certificate — phytosanitary, health, or standards-body certification — that applies to the specific product.

  5. 5

    Electronic export declaration

    Submit the export declaration through Thailand's National Single Window / e-Customs system.

  6. 6

    Customs controls & inspection (where selected)

    Shipments may be selected for document review or physical inspection under Customs' risk-based selectivity system.

  7. 7

    Certificate of origin (where FTA preference is claimed)

    Apply to the Department of Foreign Trade for a certificate of origin, or use self-certification if registered, when the importer will claim a preferential tariff.

  8. 8

    Cargo release, loading & recordkeeping

    Once cleared, cargo is released for loading; exporters must retain documentation for the period prescribed by Thai Customs regulations.

Editorial visualisation of customs tariff classification and duty assessment.

Duties & Tariff Classification

There is no single, universal import-duty rate in Thailand — the applicable rate depends on the product's HS/AHTN classification and whether a preferential FTA rate applies. The elements below apply across most shipments; product-specific rates should always be confirmed against the current tariff schedule.

HS/AHTN classification

Every import is classified under the ASEAN Harmonized Tariff Nomenclature, which determines the applicable duty rate and any non-tariff requirements.

Customs value

Duty and import VAT are assessed against the customs (CIF) value — cost, insurance and freight — not the ex-factory price.

MFN versus preferential FTA treatment

Goods are dutied at Thailand's Most Favoured Nation (MFN) rate under WTO commitments unless a valid certificate of origin supports a lower preferential rate under an applicable FTA.

Rules of origin

Preferential treatment requires the goods to meet the specific origin criterion of the relevant agreement — see Rules of Origin below.

Certificate-of-origin requirement

A valid certificate of origin (or a registered self-certification declaration) must accompany the shipment to claim a preferential rate.

Import VAT calculation base

Import VAT is calculated on CIF value plus import duty plus any excise tax, at the standard 7% rate.

Excise tax (only where applicable)

Excise tax applies only to specific product categories — for example vehicles, alcohol, and certain luxury or environmentally-taxed goods — not to imports generally.

Advance rulings

Importers and exporters can request an advance ruling from Thai Customs on classification or origin ahead of shipment, reducing clearance-time uncertainty for complex or high-value cargo.

Post-clearance audit readiness

Thai Customs conducts post-clearance audits; importers should retain classification, valuation and origin records for the prescribed retention period.

Thailand's Trade Gateways: Sea, Air & Land Borders

Thailand connects regional and global trade through three distinct gateway systems: deep-sea and river ports, international air-cargo terminals, and land and rail border crossings. Because their capacity, authorities and operating conditions differ, each network is presented separately.

Sea Gateways

Laem Chabang, Bangkok Port and Map Ta Phut

Air Cargo Gateways

Suvarnabhumi, Don Mueang and U-Tapao

Land & Rail Borders

Seven verified crossings into Laos, Cambodia, Myanmar and Malaysia

Editorial visualisation of a Thailand seaport trade gateway and container terminal.

Sea Trade Gateways

The Port Authority of Thailand (PAT) reported record annual revenue and profit for fiscal year 2024 according to national business-press coverage of its own results; PAT's detailed throughput-statistics pages did not return extractable data during this research pass, so container-throughput (TEU) or cargo-tonnage figures are not published on this page.

Laem Chabang Port

Operational

Chonburi province, Eastern Economic Corridor

Role:
Thailand's principal deep-sea container port and main containerised export/import gateway
Connections:
Road network to the EEC industrial estates; SRT bimodal rail-road container transfer facility
Authority:
Port Authority of Thailand (PAT), with private terminal operators including Hutchison Ports Thailand under concession

Current operating note

Phase 3 expansion underway with EECO to add deep-water berths and container-handling capacity.

Port Authority of Thailand ↗ (opens in a new tab)

Bangkok Port (Khlong Toei)

Operational

Bangkok, on the Chao Phraya River

Role:
Thailand's original main port; now handles a smaller share of container traffic, serving more as a domestic and regional feeder facility
Connections:
Central Bangkok road network; river access constrains vessel size relative to Laem Chabang
Authority:
Port Authority of Thailand (PAT)

Current operating note

Secondary role to Laem Chabang for containerised trade.

Port Authority of Thailand ↗ (opens in a new tab)

Map Ta Phut Industrial Port

Operational

Rayong province, Eastern Economic Corridor

Role:
Thailand's principal deep-sea port for petrochemical, energy and bulk-cargo traffic — not general containerised freight
Connections:
Serves the adjacent Map Ta Phut Industrial Estate and EEC petrochemical cluster
Authority:
Industrial Estate Authority of Thailand (IEAT) / Port Authority of Thailand

Current operating note

Industrial and bulk-cargo role only, not general containerised freight.

Industrial Estate Authority of Thailand ↗ (opens in a new tab)
Editorial visualisation of a Thailand airport air-cargo trade gateway.

Air Trade Gateways

AOT's combined cargo and postal throughput across all six of its airports was approximately 1.42 million tonnes in fiscal year 2025 (cross-verified via independent financial-data and news reporting on AOT's published results; AOT's own investor traffic-statistics page did not return extractable data during this research pass). This figure covers all six airports combined, not Suvarnabhumi or Don Mueang individually.

Suvarnabhumi Airport

Operational

Samut Prakan province, greater Bangkok

Role:
Thailand's primary long-haul passenger and freighter gateway and main air-cargo hub, with a designated Airport Free Zone
Connections:
Multimodal Transportation Center within the Free Zone integrating road, rail, sea and air cargo handling; AOT's 'Cargo Network 2025' initiative and a new Mixed-Use Logistics Centre are under development
Authority:
Airports of Thailand (AOT); Customs Service Centre operated by AOT Ground Aviation Services (AOTGA) within Free Zone 3

Current operating note

Cargo-capacity expansion projects under development alongside current operations.

Airports of Thailand / AOTGA Free Zone ↗ (opens in a new tab)

Don Mueang International Airport

Operational

Bangkok

Role:
Serves a larger share of low-cost carrier and regional passenger traffic than Suvarnabhumi; a secondary cargo role
Connections:
Domestic and regional route network
Authority:
Airports of Thailand (AOT)

Current operating note

Airport-specific current cargo-tonnage figures were not independently confirmed during this research pass and are not published here.

Airports of Thailand ↗ (opens in a new tab)

U-Tapao International Airport & Eastern Aviation City

Project under development

Rayong province, Eastern Economic Corridor

Role:
Planned regional aviation hub and air-cargo logistics centre, intended to become Bangkok's third international airport
Connections:
EEC road and rail links; designed to support a 1-million-tonne-per-year air-cargo logistics hub and an MRO (maintenance, repair and overhaul) centre
Authority:
Eastern Economic Corridor Office (EECO) and U-Tapao International Aviation Co., Ltd. (UTA — a consortium of Bangkok Airways, BTS Group and STECON)

Current operating note

The 50-year concession project formally launched on 3 April 2026; cargo and MRO facilities are not yet operational.

Eastern Economic Corridor Office (EECO) ↗ (opens in a new tab)
Editorial visualisation of a Thailand land-border road trade gateway.

Land-Border Road & Rail Gateways

Thailand's land borders with Myanmar, Laos, Cambodia and Malaysia carry substantial cross-border road and rail freight, supported by ASEAN Trade in Goods Agreement (ATIGA) tariff preferences. Border conditions can change quickly — the entries below state each crossing's current operational status as verified during this research pass, not an assumed default of full operation.

Nong Khai (First Thai–Lao Friendship Bridge)

Operational

Nong Khai province, Thailand — Vientiane, Laos

Role:
Main road and rail crossing to Vientiane; rail traffic connects toward the Laos–China Railway
Connections:
Combined road-and-rail bridge (a current bottleneck); a second, rail-dedicated bridge is in the design stage
Authority:
Department of Land Transport / State Railway of Thailand / Marine Department (for related river infrastructure)

Current operating note

Existing combined bridge in service; a dedicated rail bridge project has not yet been built.

Nation Thailand reporting on the Nong Khai–Vientiane rail bridge project ↗ (opens in a new tab)

Mukdahan (Second Thai–Lao Friendship Bridge)

Operational

Mukdahan province, Thailand — Savannakhet, Laos

Role:
Main crossing on the East–West Economic Corridor (Route 9), linking Thailand, Laos and Vietnam
Connections:
Route 9 road corridor toward Da Nang, Vietnam
Authority:
Department of Land Transport
Thailand.go.th — the Second Thai-Lao Friendship Bridge ↗ (opens in a new tab)

Chiang Khong (Fourth Thai–Lao Friendship Bridge) / Route R3A

Operational

Chiang Rai province, Thailand — Huay Xai, Laos

Role:
Road gateway to Route R3A, the approximately 1,800 km corridor linking Bangkok to Kunming, China via Laos
Connections:
Route R3A via Bokeo, Luang Namtha and Boten (Laos) to Yunnan province, China
Authority:
Department of Land Transport
Nation Thailand — Fourth Thai-Lao Bridge opening ↗ (opens in a new tab)

Aranyaprathet–Poipet

Temporarily closed

Sa Kaeo province, Thailand — Banteay Meanchey province, Cambodia

Role:
Historically Thailand's principal land crossing for Cambodia trade, including rail service on the Eastern Line
Connections:
Eastern Line rail terminus at Aranyaprathet; road corridor to Phnom Penh
Authority:
Royal Thai Police / Customs Department border checkpoint administration

Current operating note

Closed since a border conflict began in mid-2025; as of mid-2026 it remained closed with no general reopening announced, causing significant reported trade losses. This is a materially important limitation for supply-chain planning — confirm current status directly with Thai Customs before relying on this crossing.

Khmer Times reporting on the Poipet–Aranyaprathet checkpoint closure ↗ (opens in a new tab)

Mae Sot–Myawaddy

Restricted operation

Tak province, Thailand — Kayin State, Myanmar

Role:
Thailand's largest land crossing for Myanmar trade by volume, historically over half of bilateral border-trade volume
Connections:
Asian Highway corridor toward Yangon and onward South Asia links
Authority:
Customs Department border checkpoint administration

Current operating note

Closed to heavy vehicles from mid-2025 due to conflict in Myawaddy, reopened 28 May 2026 after roughly ten months; trade volumes remained well below prior-year levels in the months following reopening.

Khaosod English — Mae Sot-Myawaddy border crossing reopening ↗ (opens in a new tab)

Sadao–Bukit Kayu Hitam

Operational

Songkhla province, Thailand — Kedah, Malaysia

Role:
Busiest road crossing between Thailand and Malaysia, where both countries' main trans-national highways meet
Connections:
Road corridor toward Kuala Lumpur and Singapore
Authority:
Customs Department border checkpoint administration

Current operating note

A new permanent border-crossing complex opened to traffic on 11 July 2026, operating 05:00–23:00 Thailand time.

Travel And Tour World reporting on the new Sadao crossing ↗ (opens in a new tab)

Padang Besar

Operational

Songkhla province, Thailand — Perlis, Malaysia

Role:
Thailand's main road-and-rail crossing to Malaysia, with a railway station on both sides of the border
Connections:
Rail link toward Malaysia's national rail network and onward to Singapore; quieter road crossing than Sadao
Authority:
State Railway of Thailand / Customs Department border checkpoint administration
Cross-verified via multiple independent travel and logistics sources ↗ (opens in a new tab)

Free Zones & Bonded Warehouse Schemes

Thailand offers several duty-deferral and duty-exemption regimes relevant to logistics operators handling import, re-export or manufacturing-for-export cargo. The right scheme depends on whether goods will be re-exported unchanged, processed, or distributed domestically.

Duty exemption

No import duty is payable at all on qualifying goods (for example machinery approved under a BOI promotion certificate).

Duty suspension or deferral

Import duty is not paid while goods remain within a bonded warehouse or free zone, but becomes payable if the goods later enter the Thai domestic market.

VAT treatment

Import VAT follows a separate rule set from CIT — it is generally collected at the point of import, though supplies between bonded warehouses or EPZ enterprises are zero-rated.

BOI corporate-income-tax incentives

A time-limited CIT exemption or reduction tied to a specific approved BOI activity and its conditions, distinct from any customs duty or VAT treatment.

Non-tax facilitation

Streamlined foreign-ownership pathways, work-permit processing (OSOS, SMART Visa, LTR) and import-licensing support that BOI promotion provides alongside — not instead of — its tax incentives.

Comparison of Thailand's free zone and bonded warehouse schemes
SchemeAdministratorDuty treatmentTypical use
Customs Bonded WarehouseThai Customs DepartmentImport duty and VAT deferred while goods remain in the bonded warehouseStorage of imported goods pending re-export or domestic clearance
Customs Free ZoneThai Customs DepartmentDuty and VAT relief for goods held for re-export without entering the Thai domestic marketTransshipment, consolidation and re-export operations
IEAT Free Zone (industrial estate)Industrial Estate Authority of Thailand (IEAT)Duty and VAT exemption on imported raw materials/machinery used for export productionManufacturing and logistics operations within an IEAT-designated free zone
BOI-Promoted Logistics Park / Distribution CentreBoard of Investment (BOI)Import-duty relief on qualifying machinery; project area may be designated wholly or partly as a Free Zone under the BOI-promoted Logistics Park activity; separate CIT incentive tied to the promotion certificateLarge-scale BOI-promoted logistics parks and distribution/international distribution centres

Source Limitation

This is a structural orientation table, not exhaustive legal guidance. Confirm current scheme conditions and eligibility directly with IEAT, Thai Customs, or the BOI before structuring a facility around a specific regime.

Tax Policy for Logistics Operators

Corporate Income Tax (CIT)

The standard corporate income tax rate is 20% of net profit. A reduced rate structure applies to companies meeting the Revenue Department's small-company definition (paid-up capital under 5 million baht): 15% on net profit from 300,000 up to 3 million baht, and 20% above that threshold. BOI-promoted logistics activities may separately qualify for a CIT exemption period under their investment promotion certificate — see BOI-Promoted Logistics Activities below.

Value Added Tax (VAT)

The standard VAT rate is 7%, charged on the supply of goods and services and on imports. Businesses with annual turnover exceeding 1.8 million baht must register for VAT. Exports, international transport services, and supplies between bonded warehouses or enterprises within an Export Processing Zone are zero-rated. VAT on imports is assessed by Thai Customs at the point of import.

Withholding Tax (WHT)

Payments for services and professional fees to Thai companies, or to foreign companies with a permanent branch in Thailand, are generally subject to 3% withholding tax; payments to foreign companies without a Thai branch are generally subject to 5%. Dividends are subject to 10% withholding tax, interest generally 1%, and royalties generally 3%, subject to any applicable double-tax treaty.

Transfer pricing

Thailand's transfer-pricing rules require related-party transactions to be conducted on an arm's-length basis, with disclosure and documentation requirements above prescribed revenue thresholds — relevant for multinational logistics groups pricing intercompany freight or management-fee arrangements with their Thai subsidiary.

Customs–tax interaction

Import VAT is collected by Thai Customs at the point of import alongside import duty, separate from the normal monthly VAT filing cycle — factor this into cash-flow planning for import-heavy operations.

Tax, Customs & Legal Notice

This information is provided for general orientation only and does not constitute tax, legal, customs or other professional advice. Tax rates, thresholds and procedures can change, and their application depends on each business's specific facts. Businesses should confirm current requirements directly with the Revenue Department, Thai Customs Department, or a licensed Thai tax advisor, auditor or customs broker before making investment or compliance decisions.

Free Trade Agreement Network

Status is shown exactly as verified — a signed agreement is never presented as already in force, and negotiations are never presented as signed agreements.

Showing 12 of 12 entries

In force

ASEAN (ATIGA)

IN FORCE

The ASEAN Trade in Goods Agreement underpins tariff liberalisation among ASEAN member states, forming the base layer of Thailand's regional trade preferences.

In force

RCEP (ASEAN+5)

IN FORCE

The Regional Comprehensive Economic Partnership entered into force for Thailand on 1 January 2022.

In force

China (ASEAN–China, ACFTA)

IN FORCE

ASEAN–China Free Trade Area preferential tariff arrangements applicable to Thailand as an ASEAN member.

In force

Japan (AJCEP / JTEPA)

IN FORCE

Thailand participates in the ASEAN–Japan Comprehensive Economic Partnership and maintains its own bilateral Japan–Thailand Economic Partnership Agreement.

In force

South Korea (AKFTA)

IN FORCE

ASEAN–Korea Free Trade Area preferential tariff arrangements applicable to Thailand.

In force

Australia & New Zealand (AANZFTA, TAFTA, TNZCEP)

IN FORCE

ASEAN–Australia–New Zealand FTA, alongside Thailand's own bilateral agreements with Australia (TAFTA) and New Zealand (TNZCEP).

In force

Chile

IN FORCE

The Thailand–Chile Free Trade Agreement entered into force in November 2015.

In force

Peru

IN FORCE

The original Thailand–Peru Free Trade Agreement has been in force since December 2011. A separate negotiation to upgrade the agreement has reached substantive conclusion on core issues, but the upgraded text was not yet signed as of this research pass — do not treat the upgrade as already in effect.

Only the original 2011 agreement is currently in force. The upgrade negotiation is tracked separately and should not be relied on for tariff planning until signed and ratified.

In force

India (bilateral Early Harvest) & ASEAN–India (AITIGA)

IN FORCE — LIMITED SCOPE

Thailand and India never concluded a comprehensive bilateral free trade agreement — only an Early Harvest Scheme covering a limited product list. Broader tariff preferences with India run through the regional ASEAN–India Trade in Goods Agreement (AITIGA), in force since 1 January 2010.

Do not present this as a comprehensive bilateral Thailand-India FTA — its preferential scope is limited to the Early Harvest product list plus whatever AITIGA separately covers.

Signed — not yet in force

EFTA (Iceland, Liechtenstein, Norway, Switzerland)

SIGNED — NOT YET IN FORCE

Signed at the World Economic Forum in Davos on 23 January 2025. Thailand's Parliament approved the agreement on 17 June 2026. Entry into force is pending completion of ratification procedures on the EFTA member-state side.

Primary source opened directly: efta.int.

Signed — not yet in force

Bhutan

SIGNED — NOT YET IN FORCE

Signed in 2025 as Thailand's 17th free trade agreement. Thailand's cabinet approved submission of the agreement to Parliament for constitutional approval; the agreement is targeted to take effect from 1 January 2027, pending completion of both countries' ratification processes.

Cross-verified via multiple independent sources (Thai national press and Bhutan's National Assembly); DTN's own dedicated status page for this agreement was not directly opened during this research pass.

Under negotiation

European Union

NEGOTIATION

Thailand and the European Union are in active free trade agreement negotiations. No agreement has been concluded or signed; this entry should not be read as indicating any current preferential access.

How to Use an FTA

A 13-step orientation pathway for claiming preferential tariff treatment under one of Thailand's free trade agreements.

Rules of Origin & Documentation

Exact requirements depend on the specific product, its origin, its destination market and the transport mode used — the cards below describe the general concepts, not a single universal rule.

Wholly obtained

Goods entirely grown, extracted or produced in the exporting country, with no non-originating inputs.

Regional value content (RVC)

A minimum percentage of the product's value must originate within the FTA region — commonly 40% under ASEAN-linked agreements, though the exact threshold varies by agreement.

Change in tariff classification (CTC)

The finished product's HS heading must differ from that of any non-originating input used in its production.

Product-specific rules

Certain goods carry a specific manufacturing-process requirement (for example a defined chemical reaction or assembly step) instead of, or alongside, RVC or CTC.

Direct consignment / transit requirements

Many agreements require goods to move directly, or under customs control if transiting a third country, to preserve originating status.

Certificate of origin

A certificate issued by the Department of Foreign Trade (or an approved chamber, for non-preferential certificates) evidencing the goods meet the applicable origin rule.

Approved-exporter self-certification

Registered, qualified exporters may issue their own origin declarations under DFT's self-certification scheme rather than applying for a certificate on each shipment.

Electronic certificate formats

DFT issues electronic certificates such as e-Form D through its Smart C/O system, transmitted via Thailand's National Single Window to the ASEAN Single Window.

Shipment Documentation Checklist

  • Commercial invoice
  • Packing list
  • Bill of lading or air waybill
  • Customs declaration
  • Certificate of origin, when preferential tariff treatment is claimed
  • Product-specific licence or certificate, where required by the product category or destination market

Trade Compliance & Market Entry

Successful logistics and trading operations depend on correct documentation, product-specific regulatory clearance and an appropriate ownership or licensing structure.

Certificates & Documentation

  • Certificate of origin
  • Commercial invoice
  • Packing list
  • Bill of lading or air waybill
  • Product-specific certificate
  • Destination-market documents
Review documentation requirements

Non-Tariff Measures

  • Thai FDA licensing
  • TISI-regulated goods
  • Agriculture and quarantine controls
  • Product labelling
  • Standards and testing
  • Sector-specific permits
Identify product-specific controls

Foreign Ownership & Licensing

  • Foreign Business Act considerations
  • Restricted transport activities
  • Foreign Business Licence route
  • BOI-promoted activity route
  • Thai-majority structures where required
  • Sector-specific operating licences
Compare market-entry pathways

General orientation only — confirm current requirements with Thai Customs, the relevant regulator, or a licensed Thai advisor before acting.

BOI-Promoted Logistics Activities

BOI Guide Coverage Note

The conditions below are drawn from BOI's published 'General List of Activities Eligible for Investment Promotion,' cross-checked against multiple 2025/2026 professional investment-advisory summaries describing the same qualifying conditions and capital thresholds. BOI's current (July 2026) 'A Guide to the Board of Investment' confirms the incentive-tier lettering system has been restructured to A1+ / A1 / A2–A4 / B (a single B group, rather than the previous B1/B2 split); its detailed activity-by-activity pages were not retrievable in full during this research pass, so this page describes qualifying conditions without asserting a specific current tier-letter code. Confirm the current incentive tier directly with BOI or a BOI-registered consultant before relying on it for investment planning.

Activity 7.4.1

Distribution Centre (DC)

Paid-up registered capital of at least 10 million baht; must provide a goods storage facility controlled by a modern computerised system. DC projects are not eligible for merit-based (additional) privileges.

Activity 7.4.2

International Distribution Centre (IDC)

Meets the DC conditions above, plus a minimum investment (excluding land and working capital) of at least 100 million baht, and the centre must distribute goods to at least 5 countries.

Activity 10.11.1

Distribution Centre with Smart System

A newer activity category requiring an automated storage-and-retrieval system (ASRS) and computerised inventory-management and information-technology support systems.

Activity 7.9.1.3

Logistics Park

Total project area of at least 200 rai, including a warehouse for lease or sale of at least 50,000 square metres; must be located within 50 kilometres of a port, airport, customs checkpoint or inland container depot, or within a designated Free Zone; must provide container loading/unloading facilities or a truck terminal handling at least 50 containers; must install high-speed telecommunications infrastructure; and Thai nationals must hold at least 51% of total registered capital.

Activity 7.1.3 / 7.1.4

Container Yards, Inland Container Depots & Cargo Loading/Unloading Facilities

Must be approved by relevant government agencies and use modern technology approved by the Board.

Activity 7.7

Trade & Investment Support Office (TISO)

Annual selling and administrative expenses of at least 10 million baht, with an approved business plan covering monitoring/servicing of associated enterprises, sourcing information services, or wholesaling of Thai-manufactured products. TISO projects are not eligible for merit-based privileges.

How to Apply for BOI Promotion

A 12-step orientation pathway — not a reproduction of BOI's complete application guide.

Market-Entry Roadmap

Seventeen practical steps for logistics operators, freight forwarders, and warehousing investors entering the Thai market.

The Logistics Value Chain

  1. Inbound Freight Forwarding

    Ocean, air and land freight booking and consolidation, connecting overseas suppliers to Thai ports, airports and border crossings.

  2. Customs Clearance

    Import declaration, tariff classification, duty and VAT assessment, and release of goods through Thai Customs' e-Customs system.

  3. Warehousing & Distribution Centres

    Bonded and non-bonded storage, inventory management, and BOI-promoted distribution-centre operations.

  4. Value-Added Logistics

    Kitting, labelling, light assembly, and quality-control services performed within a distribution or fulfilment facility.

  5. Domestic Distribution & Last-Mile

    Road-freight distribution to retail, industrial or e-commerce end customers across Thailand's provinces.

  6. Cross-Border & Export

    Certificate-of-origin processing, export customs clearance, and cross-border road, rail, sea or air movement to regional and global markets.

  7. Reverse Logistics

    Returns processing, refurbishment and recycling flows supporting e-commerce and manufacturing supply chains.

Companies

Verified shipping lines, freight forwarders, warehousing developers, cold-chain operators and digital logistics platforms operating in Thailand.

Showing 13 of 13 entries

Shipping & Container Lines

Maersk (Thailand)

CROSS-VERIFIED

Global container shipping line with local Thailand operations, offering ocean freight, inland logistics and customs-clearance services to and from Thai ports.

Verified 19 August 2026.

Shipping & Container Lines

CMA CGM (Thailand) Ltd.

CROSS-VERIFIED

Container shipping line operating three Thailand offices (Bangkok, Laem Chabang and Songkhla) with an in-house forwarding arm, CMA CGM Logistics, providing customs clearance and inland logistics.

Verified 19 August 2026.

Shipping & Container Lines

Hutchison Ports Thailand

CROSS-VERIFIED

The largest container-terminal operator at Laem Chabang port, operating under concession from the Port Authority of Thailand.

Verified 19 August 2026.

Freight Forwarding & 3PL

Kerry Logistics (Thailand)

CROSS-VERIFIED

Regional third-party logistics operator providing freight forwarding, warehousing and distribution services across Thailand, part of the wider Kerry Logistics Network.

Verified 19 August 2026.

Freight Forwarding & 3PL

DHL Supply Chain (Thailand)

CROSS-VERIFIED

Contract logistics and supply-chain management operator providing warehousing, distribution and freight-forwarding services in Thailand as part of the global DHL network.

Verified 19 August 2026.

Freight Forwarding & 3PL

SCG Logistics

CROSS-VERIFIED

Logistics arm of Siam Cement Group (SCG), providing freight, warehousing and supply-chain services, including its SCG Express parcel-delivery unit and cold-chain joint venture SCG Nichirei Logistics.

Verified 19 August 2026.

Freight Forwarding & 3PL

SCGJWD Logistics

CROSS-VERIFIED

Logistics group formed through the merger of SCG Logistics Management and JWD InfoLogistics, offering integrated logistics, warehousing and cold-chain services across Thailand.

Verified 19 August 2026.

Express & Parcel Delivery

Kerry Express (Thailand)

CROSS-VERIFIED

Domestic parcel-delivery operator with service points across all Thai provinces, providing next-day delivery and, jointly with Betagro, a cold-chain last-mile delivery service.

Verified 19 August 2026.

Warehousing & Industrial Estates

WHA Group

CROSS-VERIFIED

Industrial-estate and logistics-property developer offering ready-built factories and warehouses for lease across Thailand, including within the Eastern Economic Corridor, and an investor in logistics-technology platform Giztix.

Verified 19 August 2026.

Warehousing & Industrial Estates

Amata Corporation

CROSS-VERIFIED

Industrial-estate developer with major estates in Chonburi and Rayong within the Eastern Economic Corridor, offering freehold and leasehold industrial and logistics land.

Verified 19 August 2026.

Cold Chain

Thai Yokorei Co., Ltd.

CROSS-VERIFIED

Cold-storage and cold-chain logistics operator serving Thailand's frozen-food and import/export cold-chain sector.

Verified 19 August 2026.

Cold Chain

SCG Nichirei Logistics

CROSS-VERIFIED

Joint venture between SCG Logistics and Japan's Nichirei Logistics Group operating temperature-controlled logistics centres in the Eastern Seaboard region.

Verified 19 August 2026.

Digital Logistics Platforms

Giztix

CROSS-VERIFIED

Bangkok-based digital freight-matching and booking platform connecting shippers with road-freight operators, backed by institutional investors including WHA Group and Bualuang Ventures.

Verified 19 August 2026.

Associations & Trade Bodies

Verified associations, chambers, federations, business councils and government bodies connected to Logistics in Thailand.

Trade Shows, Conferences & Industry Networking

Verified events and professional networks relevant to Thailand's logistics, freight, warehousing, cold-chain, maritime and supply-chain sectors.

19–21 August 2026Confirmed upcoming

TILOG–LOGISTIX 2026

ASEAN's most comprehensive exhibition for logistics service providers and intralogistics technologies.

Venue:
BITEC (Hall EH 98), Bangkok
Organiser:
Department of International Trade Promotion (DITP), Ministry of Commerce, with RX BITEC
Focus:
Logistics services, intralogistics and supply-chain technology
Accessed:
19 August 2026
Official event website (official resource, opens in a new tab)
1–3 July 2026Concluded

Cold Chain Exhibition 2026

Asia's B2B exhibition for cold-storage infrastructure, refrigeration and temperature-controlled logistics. Recurring annually — most recent edition shown.

Venue:
BITEC (Hall EH 101), Bangkok
Organiser:
Connect Exposition Asia (C.E.A.)
Focus:
Cold-chain infrastructure and refrigeration
Accessed:
19 August 2026
Official event website (official resource, opens in a new tab)
Recurring — next date not officially confirmedRecurring — next date not verified

ProPak Asia 2026

Asia's premier processing and packaging exhibition, including a dedicated Coldchain, Logistics, Warehousing & Factory Asia zone.

Venue:
IMPACT Muang Thong Thani (Challenger Halls), Bangkok
Organiser:
Informa Markets
Focus:
Processing, packaging and logistics/warehousing technology
Accessed:
19 August 2026
Official event website (official resource, opens in a new tab)

Source Limitation

Only events and associations with a directly-opened or cross-verified official website are listed here. TILOG–LOGISTIX's date was confirmed directly on BITEC's own event page; ProPak Asia's 2026 dates could not be confirmed as text on the organiser's own site during this pass, so no specific date is shown. Full source detail for every entry is in Sources & Methodology.

Risks & Due Diligence

Foreign Business Act compliance

Domestic transportation activities sit within the Foreign Business Act's restricted List 2, so foreign investors should confirm early whether their intended activity qualifies for BOI promotion, a Foreign Business Licence, or requires a Thai-majority joint-venture structure.

Border-checkpoint closures and variability

As shown in the Land-Border Gateways section above, crossings can close entirely for extended periods due to bilateral tension (Aranyaprathet–Poipet) or reopen after a long closure (Mae Sot–Myawaddy) — build contingency routing into any cross-border supply chain rather than assuming year-round operation.

Rules-of-origin complexity

Claiming FTA preferential tariffs requires product-specific origin qualification; multi-input or multi-country supply chains should get origin status confirmed and documented before relying on a preferential rate in pricing or contracts.

Tax and customs timing mismatch

Import VAT is collected at the point of customs clearance, separate from the standard monthly VAT filing cycle for domestic supplies — factor this into working-capital planning for import-heavy operations.

Licensing dependencies for regulated cargo

Food, pharmaceutical, cosmetic, agricultural and certain industrial-standard-regulated products require sector-specific import licences in addition to standard customs clearance — confirm licensing requirements before committing shipment schedules.

Verified Thailand logistics infrastructure used as the visual reference for this page's research and data-coverage methodology.

Sources, Methodology & Data Coverage

This page was built through direct verification against Thai government, BOI, trade-association, venue/organiser and official international-organisation sources wherever those sources could be opened and read as text.

Claims corroborated only via independent secondary reporting are labelled Cross-Verified rather than treated as primary; claims that met neither bar are omitted from the page rather than estimated. The full source register is grouped by topic below.

Primary-source verification

Government, BOI, customs and official venue/organiser pages opened and read directly wherever accessible.

Current-status verification

Time-sensitive claims — border-crossing status, FTA status, event dates — checked against the most recent available official or cross-verified reporting.

Source limitations

Statistics whose only source returned no extractable text are omitted from the page and documented here with the reason.

Research current as of 19 August 2026

Detailed source register

Infrastructure & transport statistics

Customs procedures

Tax and tariff information

FTA status

Events and associations

Explore Thailand's Logistics Opportunity

This information is provided for general orientation only and does not constitute tax, legal, customs or other professional advice. Tax rates, thresholds and procedures can change, and their application depends on each business's specific facts. Businesses should confirm current requirements directly with the Revenue Department, Thai Customs Department, or a licensed Thai tax advisor, auditor or customs broker before making investment or compliance decisions.