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      Issue 159: July 2026

      Thailand introduces licensing for export and re-export of dual-use items (DUIs)

      To comply with UN Security Council Resolution 1540 (2004), and strengthen controls on materials and technology that could be used for weapons of mass destruction (WMD), the export and re-export of dual-use items (DUIs), i.e. goods with both civilian and military applications, is currently subject to new regulations by the Ministry of Commerce (MOC):

      1. MOC Notification re: Determination of DUIs as Goods Requiring an Export and Re-export Permit B.E. 2569 (2026)
      2. MOC Notification re: Criteria, Procedures, and Conditions for Granting Permits for the Export and Re-export of DUIs B.E. 2569 (2026)

      DUI categories

      According to the MOC Notification re: National List of Goods related to the Proliferation of Weapons of Mass Destruction B.E. 2569 (2026), DUIs are classified into 10 categories:

      Category 0 Nuclear Materials, Facilities, and Equipment

      Category 1 Special Materials and Related Equipment

      Category 2 Materials Processing

      Category 3 Electronics

      Category 4 Computers

      Category 5 Telecommunications and “Information Security”

      Category 6 Sensors and Lasers

      Category 7 Navigation and Avionics

      Category 8 Marine

      Category 9 Aerospace and Propulsion

      New e-licensing requirement

      From 30 July 2026, exporters of products under DUI Category 0 – Nuclear Materials, Facilities, and Equipment must obtain an e-License prior to export or re-export. Applications for the e-License can be submitted in advance, from 30 June 2026 onwards. Licensing decisions will be based on:

      • intended end use of the items, and
      • profiles of all parties involved in the transaction.

      Exporters must also submit:

      • a notification form before export/re-export, and
      • a report within 30 days after the export/re-export.

      The MOC plans to extend e-licensing to Categories 7–9 over the next few years, with the remaining categories to follow. A feasibility study on controlling transshipment and transit of DUIs will be conducted, and the national control list will be reviewed at least every five years to reflect changes in the Harmonized System developed by the World Customs Organization (WCO) and technological developments.

      KPMG’s observations

      The new licensing regime will impact a broad range of businesses dealing with products in the DUI categories, and will increase compliance obligations for exporters and re-exporters.

      Exporters should:

      • review whether their products fall within the DUI scope
      • understand applicable licensing and reporting requirements
      • monitor regulatory updates and plan for additional procedures

      How KPMG can help

      KPMG can support businesses by providing:

      • assessment of product specifications to determine DUI classification
      • advice on regulatory requirements and licensing procedures under Thailand’s export control framework
      • recommendations for compliance strategies and risk mitigation measures

      KPMG continues to closely monitor developments in Thailand’s export control regime. If you have any questions or require assistance with the new e-licensing measures, please contact us.

      Key contacts

      Abhisit Pinmaneekul

      Partner, Head of Tax

      KPMG in Thailand


      Sophon Dulyarassamee

      Director, Trade & Customs Service

      KPMG in Thailand


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      Tax News Flash Issue 159

      Thailand introduces licensing for export and re-export of dual-use items (DUIs)

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