Customs collected 112,528 million baht in FY2026 to 21 Sep, about 4,000 million short of the 116,300 million target. Since 1 Jan 2026 there is no de minimis threshold, so all imported parcels pay duty and VAT: 4,658 million baht duty and 3,356 million baht VAT, on 233 million items. Customs says this is not enough to protect local SMEs and is meeting platform operators to discuss ways to support Thai sellers. If you compete with cheap cross-border online imports, expect the enforcement to continue and watch for platform-side measures. The target for FY2027 stays at 116,300 million baht.