Anyone recently arrived with a youngster (<5yo) and can confirm that PCR prior the inbound flight is not required but only after landing in Phuket?
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TLDR : Answer Summary
Recent confirmations suggest that travelers arriving in Phuket with children under 5 years old do not need to take a PCR test prior to their inbound flight, but they are required to undergo testing upon arrival.
The airlines have their own rules for flying from one country to another. Once they have landed then the rules of the country you have flown into comes into effect so you have to abide by both rules