Here's the truth of the matter -

You are allowed to bring 200 cigarettes into Thailand. Period.

I live in China and don't like Thai cigarettes. Last July, I went to Thailand for four weeks bringing four cartons of Chinese cigarettes (800 cigarettes). I had checked the Thai Customs website and knew the 'duty-free' limit was one carton (200 cigarettes). Nowhere could I find out how much the duty/tax would be on the three 'extra' cartons (more about that later).The website said if you have goods 'over limit', proceed to the Customs 'Red Line', declare them and you will be assessed the appropriate fees/tax. I did not want to take the chance of being caught smuggling and having to pay an extortionate fine; so, at BKK, after collecting my luggage, I proceeded to the 'Red Line' and told the Customs officer there I had three cartons of cigarettes to declare.

The Customs supervisor came, I opened my luggage and showed him the four cartons of cigarettes. I told him I wanted to pay the duty/tax on the three, 'over limit' cartons. There was a flurry of discussion in Thai... and the supervisor got on his cell phone while a friendly female officer explained to me there is no provision in Thai law to pay duty/tax on over 200 cigarettes - that applies to everything but cigarettes - hence no information on the web. 200 cigarettes is the limit, period. I was told I would have to relinquish three of the cartons. The Customs supervisor got off his phone and told me "Customs doesn't care... but an Excise Tax officer wants to speak to you." The Excise Tax officer appeared and there was more discussion in Thai. The Customs supervisor said to me "Okay... you can take two cartons (400 cigarettes) and pay nothing, or you can take all four cartons and pay 1000 baht." I told him I'd pay the 1000 baht... which I gave to the Excise Tax officer while sitting (around the corner, out of sight) in Customs. There was no paperwork or reciept... LOL... and I walked out with my four cartons of cigarettes.

This is Thailand as Trink used to say :-)

delete

D