On September 11, 2025, the government of Thailand issued a regulation lowering the excise tax on imported classic cars to 45% based on their declared value, including other duties and shipping costs. Previously, the excise duty on imported vintage cars was reported to be over 200%. (Excise Department Regulation on Excise Tax Rate (No. 44) B.E. 2568 (2025); Ministry of Commerce Notification on the Designation of Used Vehicles as Prohibited Goods or Goods Requiring Permission for Importation into the Kingdom B.E. 2562 (2019).)
The new regulation was issued by the Excise Department of the Ministry of Finance. On October 29, 2025, the Excise Department clarified which vehicles fall under the new excise tax scheme. It stated that a classic car is a vehicle that has no more than seven seats and is at least 30 years old and not more than 100 years old, with a value of not less than 2 million baht (about US$63,700). Passenger cars, station wagons, buses with up to 10 seats, and race cars may qualify, but pickup trucks and motorcycles will not. (Excise Department Notification Regarding Rules, Conditions and Characteristics of Classic Cars, October 29, 2025, B.E. 2568 (2025).)
This tax importation scheme is expected to generate up to 1 billion-2 billion baht (about US$32 million-$64 million) annually from imported classic cars, according to a quoted estimate from the Excise Department. The reform also aims to position Thailand as a regional hub for vintage car exhibitions and collector events, and stimulate the domestic classic car restoration industry.
Other government ministries have stipulated or will stipulate new guidelines to align with this new tax scheme. For example, the Customs Department, under the Ministry of Finance, is drafting regulations to reduce or exempt customs duties on classic cars. The National Police Office is preparing to issue regulations to limit the operation of classic cars to weekends, public holidays, event days, and designated exhibitions.
Prepared by Thanintita Pasupa, Law Library Intern, under the supervision of Sayuri Umeda, Foreign Law Specialist
Law Library of Congress, January 23, 2026
Read more Global Legal Monitor articles.
Read Law Library reports on Thailand.