Importing Used/Secondhand Household Effects
Returning Thai residents who have been abroad for one year or longer, for the purposes other than touring are eligible to bring in household effects acquired abroad free of taxes and duties. In addition, nonresidents changing their residence to Thailand may import the household effects subject to the conditions stated below without payment of import taxes duties.
The term household effects includes all goods which are normally necessary to equip a self-contained home such as furniture, carpets, books, musical instruments, drawing, kitchens, linen, stereos and similar household furnishings, etc. To be eligible for tax and duty free allowance, the importers are required to have owned, possessed, and used the household effects before they return to Thailand to resume residence. It is important that the importers meet the three requirements of ownership, possession, and use. For example, if they owned and possessed the goods without using them, the goods would be subject to regular taxes and duties.
Personal effects accompanied with the owner traveling into or out of Thailand, including any goods used or will be used commercially are not eligible as household effects and cannot brought in tax and duty free as the household effects.
NOTE: Motor vehicles, alcoholic beverages and tobacco are excluded from this relief.