• The items are intended for your own personal or professional use.
• The quantity is reasonable.
• The items are not subject to prohibition or restriction.

• 1 litre of spirituous liquor
• No more than 200 cigarettes
• No more than 500 grams* of smoking tobacco (includes cigars)
• 200 cigarettes and cigars or smoking tobacco each or in total must not exceed 500 grams*
  
  Individuals found to be in possession of smoking tobacco (includes cigars) in excess of 500 grams, and without duty stamps affixed, will be fined 4,675 baht per carton (10 packs).
  
  *Note: Most recent information as of July 2009– revised from 250 grams as indicated in the Customs Department of the Kingdom of Thailand web site

FOR THAI CURRENCY
Travellers can take a maximum of 50,000 Baht per person out of the country
without authorization. Upon departure, the amount of Baht 50,000 or more must be reported to Customs.

However, individuals travelling to Lao PDR., Myanmar, Cambodia, Malaysia, and Vietnam can take Thai currency of up to 500,000 Baht to these neighbouring countries without authorization.

FOR FOREIGN CURRENCY
Foreign tourists may freely bring to the Kingdom of Thailand foreign banknotes or other types of foreign exchange.

Taking foreign currency that exceeds US$ 20,000 into or out of Thailand must be declared at the Customs Office upon arrival or departure.

Foreign Currency Declaration
As from 24 February 2008, under the relevant Thai law, any foreigner who brings or takes an aggregate amount of foreign currency exceeding USD 20,000 or its equivalent into or out of the Kingdom of Thailand shall declare such amount of foreign currency to a Customs Officer.

Failure to declare upon bringing foreign currency that exceeds the amount restricted by law or its equivalent out of or into the Kingdom of Thailand or making any false declaration to a Customs Officer is a criminal offence.

Source: Ministry of Foreign Affairs
http://www.mfa.go.th/web/2634.php

Upon leaving Thailand, a foreign tourist may freely take with them the foreign means of payment they brought in, with the exception that foreign notes or coins do not exceed the equivalent of US$ 20,000, or the amount declared in writing to customs upon arrival.

Foreign visitors may convert Thai Baht into foreign currency for the purposes of outbound travel so long as they present proof such as currency exchange receipt, a valid airline ticket and passport to any major bank.

Green Channel
Inbound passengers with nothing to declare walk through the “Nothing to Declare” exit (Green Channel); or

Red Channel
Inbound passengers with something to declare e.g. dutiable items, prohibited/ restricted goods, etc. or you are unsure which exit to use, go through the "Goods to Declare" exit (Red Channel).

Items that you did not have when you left Thailand and their quantities are not reasonable for personal use or/and the total value of belongings is more than 10,000 baht.

Items that are intended for commercial use, business, or trade purposes e.g. moulds

Narcotics
Narcotic offenders shall face severe penalty including a possible death sentence for possession, consumption and/or the manufacture of drugs.
The violation of laws related to illicit drugs includes having and holding for use, or being a producer, seller, or transporter.

Obscene items, and publications

Items

Controlling organizations

* Buddha images, religious or ancient arts,    and antiques

Department of Fine Arts

* Weapons, bullets, and explosive devices

Office of National Police

* Plants and planting materials

Department of Agriculture

* Live Animals, pets, and animals products

Department of Live Stock Development

* Food and drugs

Food and Drug Administration

* Automobile parts

Ministry of Industry

* Cigars, cigarettes, and alcoholic beverage

Excise Department

* Wireless transmitters and receivers,
   telecommunication equipments

The National Telecommunications Commission

Outbound Passengers with Expensive Items Intended for Re-Importation
If you are departing Thailand with certain items e.g. cameras, video cameras, laptop computers, tape recorders, etc. and you intend to bring them back in Thailand, register these items- as long as they have serial numbers or other unique, permanent, marking items- with Customs at the departure airport after checking in and receiving a boarding pass. The customs officials will record the exportation of such personal items intending for re-importation. All items registered will be allowed duty free entry when you return to Thailand.

Outbound Passengers with Jewellery
Outbound passengers carrying jewellery intended for export themselves are required to complete Customs formalities before their departure at the Customs Airport Office.

Outbound Passengers with Goods under Tax/Duty Drawback Scheme
Outbound passengers carrying export goods under tax and duty compensation/
drawback scheme or with “Re-Importation Certificates” are required to complete formal customs formalities before their departure at the Customs Airport Office.