Thailand's customs authority began collecting 7% VAT and import tariffs on goods as low as 1 baht from January 2026. Krungthai COMPASS research projects this could reduce low-value imports by ~7% and generate 8.2 billion baht in additional revenue. However, the measure may be insufficient—Chinese fashion imports still undercut Thai products by 44-85% after tariffs. The report recommends an ecosystem-wide approach: Thai SMEs should compete on quality, government should prevent unfair trade, and banks must support sustainable business adaptation.