"Personal effects" means private owned goods that importer brings into the kingdom of Thailand. These goods applied for the duty and tax exemption must be imported within the specific period of time (not earlier than one month before or not later than six months after the arrival of the importer). Please note that these do not include the goods that imported by person who resides in the kingdom of Thailand or goods that sent from another country as a gift.

"Household effects" mean goods which are normally necessary to equip a self-contained home e.g. furniture, home appliances, kitchenware, and similar household furnishings, etc. that importer brings into the kingdom of Thailand in case of changing residence. These household effects must be imported not earlier than one month before or not later than six months after the arrival of the importer. To be eligible for tax and duty free allowance, the importer is required to have owned, possessed, and used the household effects before the importer return to Thailand to resume residence. The goods imported for commercial use are not eligible as household effects. However, motor vehicles and their parts, firearms and ammunitions, musical instruments, and sports equipment are subject to applicable taxes and duties.