How to Import Shoes from China to Thailand: Tariffs, Form E, 7% VAT & a Low-Barrier Trial

Quick Answer: Five Decisions Control a Thailand Footwear Trial

Before ordering, a Thai importer should document five decisions: the legal importer and e-Customs setup, the tariff classification and statistical code, valid origin evidence for any ASEAN-China preference, the landed-cost calculation including import duty and 7% VAT, and the Thai-language label, claims and channel plan.

A lower merchandise entry point is useful only when these controls remain intact. Freight, insurance, duty, import VAT, brokerage, destination handling, storage, Thai labels and local distribution are not removed by brand-level support. The first commercial test should therefore connect product evidence, customs readiness and a focused size curve rather than treating a cheap factory quotation as the business case.

1. Confirm the Thai Importer and e-Customs Registration

The Thai entity acting as importer of record should be legally registered for the intended business and able to transact through Thai Customs' electronic system. If a customs broker completes the declaration, the importer remains responsible for the accuracy of the goods description, value, origin, quantity, and supporting documents.

• Confirm the legal company name, tax number, address, and authorised representative.
• Align the importer details across the contract, invoice, transport document, customs declaration, and tax records.
• Decide the arrival port, customs broker, warehouse, and domestic delivery route before accepting freight terms.
• Document who owns the goods, pays import taxes, claims eligible input VAT, and manages consumer complaints.

2. Classify the Shoes Under the Thai Customs Tariff

Footwear classification depends on the upper and outsole materials, construction, ankle coverage, whether the product is open or closed, protective components, and use. Textile walking shoes, leather shoes, rubber or plastic footwear, and sandals may carry different tariff codes and duty rates.

Thailand applies the ASEAN Harmonized Tariff Nomenclature and may require a national statistical code in the import declaration. The supplier should provide:

• upper, lining, insole, midsole, and outsole materials;
• construction, closure, ankle coverage, and photographs;
• model, colour, size range, and intended use; and
• any protective, medical, or performance claim.

The Thai importer or broker should validate the final code through the current Thai Customs Tariff e-Service. Do not use one code for a mixed assortment without checking the material and construction of every model.

3. Decide Whether an ASEAN-China Form E Claim Is Available

Chinese-origin footwear may qualify for an ASEAN-China preferential tariff only when the product satisfies the applicable rule of origin and the required origin evidence is valid. Shipping from a Chinese port does not prove origin.

Before production, compare the normal duty rate with the available preferential rate for the exact tariff code and shipment year. If Form E is used, review the draft before departure:

• exporter, manufacturer where required, and Thai consignee;
• invoice number and date;
• tariff code and specific product description;
• origin criterion;
• quantity, weight, and package data;
• transport route and any third-country invoicing or transhipment; and
• signature, seal, electronic validation, and validity.

An incorrect Form E can remove the tariff benefit or delay clearance. The commercial file should contain the manufacturing and origin evidence supporting the claim.

4. Prepare a Customs File That Matches From Contract to Carton

5. Calculate Import Duty and Thailand VAT Separately

Import duty depends on the tariff classification and origin treatment. Thailand's Revenue Department states that import VAT is collected by Customs and that the current VAT rate is 7%. For imported goods, the VAT base is the CIF price plus import duty, excise tax if any, and other prescribed taxes or fees.

A practical landed-cost model should include:

• product price, packaging, and China inland and export charges;
• freight and insurance;
• import duty based on the final code and origin document;
• 7% import VAT on the applicable base, with eligible input-tax treatment confirmed by the Thai tax adviser;
• customs brokerage, port or airport handling, storage, and local delivery;
• testing, Thai labels, relabelling, and inspection;
• bank charges, retailer or platform fees, promotions, and returns; and
• the financing cost of holding a full footwear size curve.

Use current quotations and a broker calculation for the shipment date. A low factory price can still produce a weak margin when the order contains too many slow sizes, expensive airfreight, or avoidable port storage.

6. Confirm Thai Labels, Standards, and Claims Before Printing

The importer should check the current Thai consumer-label requirements for the exact product and sales channel. If Thai-language information is required, the label and online listing should be consistent with the product, customs documents, and responsible local business.

Review product name, size, country of origin, materials, importer details, care information, warnings, and any performance claims. The existence of a Thai Industrial Standard does not automatically mean that every ordinary comfort shoe requires mandatory certification. Safety footwear, protective products, or models covered by a mandatory standard should be checked separately with the responsible authority.

Avoid unsupported “medical,” “orthopaedic,” therapeutic, or guaranteed anti-slip claims. Use specific, testable descriptions of fit, cushioning, ease of wearing, outsole design, or daily-use stability.

7. Select Footwear for Thailand's Climate and Customer

Thailand's hot and humid conditions make breathability, drying behaviour, weight, easy cleaning, and outsole grip important. Product testing should consider air-conditioned retail spaces, wet outdoor surfaces, tiled floors, daily walking, travel, and the intended customer's foot volume and mobility.

For older customers, evaluate:

• easy-on entry without an insecure fit;
• forefoot room and heel hold across different foot shapes;
• cushioning that remains stable during walking;
• closure durability and adjustability;
• outsole performance on common indoor and outdoor surfaces;
• size-chart clarity and consistent grading; and
• sandals with secure foot retention and comfortable straps.

8. Approve Samples and Define the Inspection Standard

A buyer should approve a physical reference sample and a written specification before mass production. Sample evaluation should involve target customers or experienced retail staff and should test both product performance and willingness to pay the intended retail price.

Pre-shipment inspection should verify model, colour, size assortment, pair matching, workmanship, stitching, bonding, outsole attachment, closures, packaging, carton marks, label information, quantity, and agreed acceptance criteria. Inspection should occur early enough for corrective action before the final balance is released.

9. Build a First Order That Can Produce Useful Sales Data

Begin with physical samples across several sizes and representative foot shapes. Confirm fit, heat comfort, outsole behaviour, fastening, Thai label content, packaging and planned retail price. A controlled mixed-SKU test should use a limited number of models and colours, with enough depth in the sizes expected to matter. There is no single universal MOQ for every ZULIZ partner, market or product programme.

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from purchased SKUs, allowing a Thai pilot to compare adjacent use cases without multiplying every colour-size combination. Eligibility, assortment, quantity, timing and all other conditions must be confirmed in writing; support is not automatic for every style, order or reorder and does not waive freight, insurance, import duty, 7% VAT, customs or local delivery.

Review 30/60-day sell-through by style and size, try-on conversion, non-purchase reasons, size exchanges, returns, realised gross margin after import costs, core-size stock-outs and replenishment time. Expand only after fit, price acceptance and the supply cycle have been validated.

Current ZULIZ Cooperation Terms: Reduce Brand-Entry Friction Without Hiding Import Cost

ZULIZ does not charge a brand usage fee, and the US$50,000 brand security deposit is waived under the current cooperation policy. This lowers brand-level entry friction; it does not mean that opening, importing or operating in Thailand is cost-free. Thai company and importer setup, permits, freight, customs duty, 7% import VAT, brokerage, labels, local delivery, premises, staffing, marketing and working capital remain real and must be budgeted separately.

Merchandise support is conditional and written

For a qualifying first commercial order under an agreed written support plan, eligible purchased pairs may be matched with an equal number of eligible support pairs at no additional merchandise charge. Support SKUs may differ from purchased SKUs. Eligibility, assortment, quantity, timing and all other conditions must be confirmed in writing; the support is not automatic for every style, order or reorder.

Do not confuse merchandise cost with landed cost or profit

For selected styles, effective average merchandise cost can start below US$10 per pair after applicable first-order support. This is not a universal wholesale price and it is not landed cost. Freight, insurance, duty, tax, customs, labels, local delivery and operating costs remain additional. A 60%–70% average retail gross-margin planning target may be achievable under suitable local pricing and normal sell-through. It is gross margin, not net profit, and no sales, margin, payback or return is guaranteed.

After-sales and market rights must follow written rules

For qualifying sole separation or sole breakage within the applicable one-year written policy, retain the normal purchase evidence, SKU details, photographs and video. After review and approval, the corresponding amount is credited directly against the cooperation partner's goods payment. Any exclusive territory or channel right exists only if it is expressly included in a signed agreement.

10. How ZULIZ Can Support a Thailand Distributor Evaluation

ZULIZ develops comfort-focused footwear for older adults, including walking shoes, travel-oriented shoes, men's and women's comfort styles and breathable sandals. A partner in Thailand should evaluate the range against Thailand's climate, the target older consumer, retail channel, price point and catalogue gap rather than copy an export catalogue into the first shipment.

Qualified partners can discuss tariff construction data, origin information, samples, size guidance, inspection criteria and a measurable pilot. Samples or a controlled mixed-SKU test may precede a commercial order. The applicable MOQ, lead time, product availability, inspection scope, Incoterm, price and any first-order support must be confirmed for the specific project in writing.

ZULIZ reports that global cumulative sales have exceeded 100,000,000 pairs. This statement is brand-reported context, not a forecast of sales in Thailand. Local sell-through remains the decisive commercial test, and any exclusive territory or channel right exists only in a signed agreement.

Request a Thailand Sample, Form E Data, and Trial-Order Proposal

For a decision-ready response, share the target cities, importer and e-Customs status, existing stores or wholesale accounts, online channels, customer profile, target retail price, preferred categories, destination and launch date. State whether the immediate objective is sample validation, a controlled test, a qualifying first commercial order or a larger market rollout.

The discussion can then cover tariff review, Form E coordination, 7% VAT and landed-cost inputs, Thai label planning, sample evaluation, a mixed-SKU trial and any qualifying first-order support. Ask for one dated written proposal that separates merchandise, first-order support, freight, duty, tax, clearance and local costs; this prevents a low product figure from being mistaken for the full landed cost in Thailand.

Business enquiries: Ray.pang@zuliz.com
Telephone / WhatsApp: +86 177 2761 6668

Official Thailand Sources to Verify

• Thai Customs: tariff, registration, and e-Customs services
• Thailand Revenue Department: VAT rate and import VAT base
• Department of Foreign Trade: certificate-of-origin services

Regulatory note: Tariffs, VAT rates, origin procedures, licences, labels, and mandatory standards can change. Confirm the final tariff code, duty, tax base, Form E requirements, and product obligations with Thai Customs, the relevant authority, and a licensed broker before shipment.