En tout cas sur ce site officiel c’est pas écrit que c’est par adulte : Thai Customs
Et moi ce qu’il m’ont répondu je ne trouve pas ça clair :
Dear Carl,
Referring to your e-mail dated 22 Jan, 2023 Re: permits and taxes on
alcoholic products.
Carrying with you alcoholic beverages, not exceeding than 1 liter,
into the kingdom of Thailand does not need Liquor permit and shall be
exemption of Customs duty for personal use in which that owner
carrying with him through the Airport in accordance with rules and
conditions as prescribed by the law on Customs Tariff.
In your case, you will be travelling with your little boy the
alcoholic beverages more than 1 liter but not exceeding than 10
liters, does not need Liquor permit but you must contact Customs
office at the port of entry in order to pay Excise tax as well as tax
related products.
The calculation of the Excise tax is actually done according to both
Ad valorem rate (Value-based) and the specific rate (Volume-based).
The Ad Valorem tax is calculated by applying the Suggested Retail
Price of Product (Excluding Vat). This means the suggested retail
price of a bottle of each type of liquor is needed as a base for tax
calculation.
Apart from Excise tax, the Local tax (10 % of Excise Tax), Thai Health
Promotion Foundation (Thai Health) (2% of Excise Tax), Thai Public
Broadcasting Service (THAI PBS) (1.5% of Excise Tax), Sports Authority
of Thailand (SAT) (2% of Excise Tax) and Elderly Fund (2% of Excise
Tax) will also be applied. All Funds will be calculating upon Excise
Tax.