US tariffs on Thailand in 2026: what Thai goods pay now and what changed

What a US buyer pays on Thai goods today

US duties are owed by the importer of record, usually the US buyer, not the Thai exporter. The liability is a personal debt of the importer to the United States.^[4] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms. The stakes are large: US goods imports from Thailand were $91.3 billion in 2025, up 45.0% from 2024.^[3]

As of September 25, 2026, an entry of Thai-origin goods is built from these layers. Most shipments pay the first two, plus fees.

• The normal (Column 1 General) duty for the HTS line. Thailand has had no Generalized System of Preferences benefits since the program lapsed after December 31, 2020, so Thai goods pay the general rate unless the line is duty-free anyway.^[5]
• A 12.5% Section 301 duty on products of Thailand, under heading 9903.05.77, since July 24, 2026, with exemptions for listed goods such as computers, natural rubber and many farm products.^[2][1]
• Section 232 duties instead of the 12.5% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and auto parts (car tires included), and wood products.^[1]
• Antidumping or countervailing duties on goods under a Commerce order, such as frozen shrimp, passenger and light truck tires, and solar cells and modules from Thailand.^[11][12][13]
• Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.^[16][17]

The US duty stack on goods from Thailand, September 25, 2026

The table lists every measure that applies, or applied during 2025 and 2026, to goods of Thai origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes after the table explain the exemptions and how the rows combine.

Notes to the table

Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.

• Note 1, Section 301 exemptions. The 12.5% duty does not apply to goods listed in U.S. note 52(b) to Chapter 99 (9903.05.86), which include natural rubber (heading 4001), cassava (0714.10), coconuts, bananas, prepared pineapple (2008.20.00), computers and computer parts (8471, 8473.30), smartphones (8517.13.00), network equipment (8517.62.00), and many semiconductor lines of 8541 and 8542; nor to the 16 articles in note 52(c), civil aircraft and parts, listed articles for pharmaceutical use, donations and informational materials, or Section 232 goods.^[1] Thailand has no country-specific exemption heading of its own.^[1]
• Note 2, not exempt. Common Thai exports that are not in the exemption lists, such as rice (1006.30.90), canned tuna (1604.14.30), and pet food (2309.10.00), pay the 12.5% on top of the Column 1 duty.^[1] Check your own line; the lists are long and change with each HTS revision.
• Note 3, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).^[1] Passenger car and light truck tires of 4011.10.10 and 4011.10.50 are on the Section 232 auto parts list, so they pay 25% under 9903.94.05 rather than the 12.5%.^[1] See our Section 232 guide for every 232 rate.
• Note 4, stacking. Goods that pay the 12.5% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they stay subject to antidumping and countervailing duties.^[1]
• Note 5, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty (9903.05.85).^[1]
• Note 6, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.^[18]

What changed, and what is scheduled: April 2025 to December 2026

Each date is the first day the change applied, or applies, to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.

• April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Thailand.^[22]
• April 9, 2025. Thailand's country rate of 36% in Annex I of Executive Order 14257 takes effect (9903.01.65).^[23][1]
• April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.^[24][25]
• August 7, 2025. Thailand's reciprocal rate is set at 19% (9903.02.61).^[26][1]
• August 29, 2025. Duty-free de minimis treatment is suspended for goods from all countries, Thailand included.^[27]
• October 26, 2025. The United States and Thailand publish a joint statement on a framework for an Agreement on Reciprocal Trade, keeping the reciprocal tariff at 19%.^[28]
• February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.^[30][31]
• February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.^[32][19]
• July 24, 2026. The Section 122 surcharge expires, and the 12.5% Section 301 forced-labor duty on Thailand begins.^[18][1]
• October 1, 2026. New merchandise processing fee limits for fiscal year 2027.^[16]
• December 4, 2026. Section 232 action on polysilicon and its derivatives begins: a minimum import price program, including for solar cells and modules, and an additional 15% on polysilicon ingots and listed derivatives.^[10]

IEEPA tariffs on Thailand: 36% announced, 19% collected, then zero

The International Emergency Economic Powers Act (IEEPA) tariffs were the ones that made headlines in Thailand. Executive Order 14257 of April 2, 2025 listed Thailand at 36%.^[23] That rate took effect on April 9 and was suspended the next day, so Thai goods paid the 10% baseline until Executive Order 14326 set Thailand's rate at 19% from August 7, 2025.^[24][26][1] Steel, aluminum, autos and other Section 232 goods, and products such as pharmaceuticals, semiconductors and energy listed in Annex II, were exempt from the reciprocal tariff.^[22]

On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.^[30][32]

IEEPA duties already paid on Thai goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed the entries, can file a CAPE declaration, and refunds go to the importer of record or to the party it designated as the notify party on CBP Form 4811 or in its ACE Portal account.^[33] A Thai exporter that was not the importer of record has no claim of its own. See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.

Section 122: the 10% surcharge, February 24 to July 24, 2026

Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.^[18][19] Thailand had no separate rate.

The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.^[21] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.^[20] As of September 25, 2026, CBP had published no Section 122 refund process, and its refund page describes CAPE as a process for IEEPA duties.^[33] Our Section 122 refund status page tracks the appeal and totals what your entries paid.

Section 301: why Thai goods pay 12.5%, not 10%

On July 28, 2026 USTR published actions in 60 Section 301 investigations of economies that fail to impose and enforce a ban on imports made with forced labor. The notice set 10% for an economy that imposes such a ban, has committed to one in an Agreement on Reciprocal Trade, or has a partial regime, and 12.5% for every other economy.^[2] Thailand's heading, 9903.05.77, carries the 12.5% rate, while neighbors with a signed Agreement on Reciprocal Trade, such as Cambodia and Malaysia, are at 10%.^[2][29]

The duty applies to all products of Thailand except the exemptions in note 1 above. Unlike some economies in the action, Thailand has no country-specific exemption heading.^[1] This is not the China Section 301 program; the China lists, exclusions and rates are covered in our Section 301 guide.

Section 232 as it applies to Thai goods

Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Thailand, so Thai steel, aluminum, auto parts, furniture and other covered goods pay the general rates.^[1] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.^[8] Auto parts on the Section 232 list pay 25% under 9903.94.05.^[9][1]

Solar. The Section 201 safeguard on solar cells and modules expired in February 2026. From December 4, 2026, Proclamation 11052 puts polysilicon and its derivatives, including solar cells and modules, under a minimum import price program and adds 15% on polysilicon ingots and listed derivatives.^[10] Thai solar cells and modules are also under antidumping and countervailing duty orders.^[13][14]

Full rates, lines and dates are in our Section 232 guide.

Antidumping and countervailing duty orders on Thai products

Antidumping (AD) and countervailing (CVD) duties are set by Commerce for a named product from a named country, often at a company-specific cash deposit rate. They are paid on top of the Column 1 duty and any Section 301 or 232 duty.^[1] Orders in force on Thai products include:

• Certain frozen warmwater shrimp (AD), last continued in 2023.^[11]
• Passenger vehicle and light truck tires (AD), since July 2021.^[12]
• Crystalline silicon photovoltaic cells and modules, AD and CVD, since June 2025.^[13][14]
• Welded carbon steel pipe and tube (AD), continued in 2024.^[15]
• Others include truck and bus tires, hot-rolled steel, mattresses and epoxy resins. Browse the full list in our AD/CVD lookup.

The US-Thailand trade framework: what is official

On October 26, 2025 the two governments published a joint statement on a framework for an Agreement on Reciprocal Trade. In it the United States said it would keep the reciprocal tariff on originating goods of Thailand at 19% and pick products from Annex III of Executive Order 14346 to receive a zero rate. Thailand said it would remove tariff barriers on about 99% of goods, and both sides said they would finalize commitments on labor rights, including addressing forced labor in high-risk sectors.^[28]

We found no order putting a zero rate for Thai products into effect before IEEPA collection ended on February 24, 2026, and after that there was no IEEPA tariff left to lower.^[1][32] As of September 25, 2026, USTR's list of Agreements on Reciprocal Trade did not include Thailand.^[29] Treat any rate tied to the deal as unsettled until it appears in the Federal Register or a CBP message.

GSP, de minimis and fees

GSP. Before the program lapsed, the United States had already suspended duty-free GSP treatment for some Thai goods: over worker rights, effective six months after Proclamation 9955 of October 25, 2019, and over market access, effective December 30, 2020.^[6][7] The statute ends all GSP duty-free treatment after December 31, 2020, and Congress had not renewed it as of September 25, 2026.^[5]

De minimis. Low-value shipments from Thailand no longer enter duty-free under the de minimis rule; the exemption has been suspended for every country since August 29, 2025.^[27] Our de minimis guide covers the entry types and dates.

Fees. The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that change on October 1, 2026.^[16] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port; it applies to ocean freight, not air.^[17] See US customs clearance for how entries are handled.

How to find the rate for your product

The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.

1. Classify the product to 10 digits with the HTS code finder.
2. Open the tariff simulator with Thailand as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
3. Compare with ready-made pages for common Thai exports, such as hard disk drives, radial car tires, rice, canned tuna and pet food, or browse import duty by HTS code.
4. Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping order. Our analysis of duty paid by origin shows how these layers add up across trading partners.
5. Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.