The Revenue Department of Thailand has improved the criteria of value-added tax (VAT) refund for tourists in order to reduce the queues to declare their purchase, effective on 1 December 2023.

Details are as follows:
- The value of goods that must be presented to the customs officers has increased from 5,000 baht (USD 144) to 20,000 baht (USD 577) or more.
- The value of nine luxury goods, including jewelry, gold, ornaments, watches, eyeglasses, pens, mobiles or smartphones, laptops or tablets, and handbags or belts, that must be shown to the revenue officers has increased from 10,000 baht (USD 288) to 40,000 baht (USD 1,155) or more per item. The value of carry-on goods has risen from 50,000 (USD 1,443) to 100,000 (USD 2,886) baht or more per item.

The new criteria are expected to decrease the number of tourists who must show their purchase to officers from 120,000 people annually to 30,000 people, or from 333 per day to 84.