Yes, a Certificate of Entry (COE) is required for visa exemption in Thailand, along with Covid insurance, a negative test result, a fit-to-fly certificate, and a 16-day Alternative State Quarantine (ASQ). Additionally, it is possible to change from a visa-exempt entry to a Non-Immigrant O visa based on retirement while in Thailand.
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Steve *********
You need COE for everything at the moment ... even Thais need one.