General Knowledge of Playing Cards
According to EXCISE ACT B.E. 2560 (2017) :
Playing card means a kind of thin piece of gambling equipment having designs or marks showing points and that is made of paper, plastic, leather, or artificial leather or other materials as prescribed by the Ministerial Regulation.
Personnel responsible for excise tax payment are divided into the following categories:
- Card manufacturer
- Card importer
A person desires to manufacture playing card shall apply for a license to the Director-General. The application and granting of license under paragraph one shall be in accordance with the rules, procedure and conditions prescribed by the Ministerial Regulations. The license issued under this section shall be valid for three years from the date it was granted.
Cards leaving the manufacturer are subject to relevant fees and must be stamped. The only licensed card factory in Thailand is the Excise Department card factory.
- Poker cards
- Plastic poker cards
- Plastic poker cards with gold edges and other edges
- Ordinary plastic poker cards
- Paper poker cards
- Poker cards made from other materials
- Plastic poker cards
- Other cards
The license to sell playing card shall be separated into two types as follows:
- ) Playing card selling license type 1 for the sale of playing card in the amount of at least forty decks each time.
- ) Playing card selling license type 2 for the sale of playing card in the amount of under forty decks each time.
Playing Cards Product Properties
|1||Trademark||Product brand or trademark|
|2||Material||Card material (eg. paper, plastic, leather, etc.)|
|3||Card amount||Number of cards|
|4||Deck amount||Number of decks|
|5||Card selling price||Selling price per card|
|6||Suggested retail price||Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax|
|7||Suggested retail price||Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax|
|8||Domestic sell or export||Specified whether the product will be sold domestically or exported.|
|9||Imported or Domestic product||Specified whether the product is "Imported" or "Domestic" product.|
|10||Import as sample goods or not||Specified whether the product is used for sample or not.|
Excise Tax Rate for Playing Cards
|Categories||List of Particulars||Excise Rates|
|Percentage Per Value||Per Volume|
|Unit||Per Unit -Baht|
|15.01||Playing Card||60||One hundred cards||500|
Excise Tax Rate Search System for Playing Cards
Playing Cards Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.
Mapping with Harmonized System Code for Playing Cards
An import/export of Playing Cards products requires to follow certain procedures as regulated by the Customs Department. Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department, the mapping between Excise Tax Code and Customs' Harmonized System Code for Automobile is available, here
|Excise Code||List||Custom Tariff|
|(1) Playing Cards||9504.40.00,9504.90.36|
|(2) Others Cards||9504.40.00, 9504.90.34, 9504.90.35, 9504.90.36|