Arrival duty-free shops have been closed at 8 Thai airports since 1 August 2024, under a cabinet resolution that is still formally in force. AOT, which runs 5 of them, says it is studying a return and has asked the Finance Ministry for a formal answer, but nothing is decided. A pilot tax-paid sales area at Phuket's baggage belt got good feedback. King Power's existing contracts still cover the space, and it has raised investment concerns. For a Thai SME, there is no action now; watch for a cabinet decision, and if you sell to arriving travellers or supply airport shops, consider it a possible future channel.