Liquor

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General Knowledge of Liquor

According to EXCISE ACT B.E. 2560 (2017) defines the liquor products tax as follows :

“Liquor” means all materials or mixture that contain alcohol and can be consumed as liquor on its own or when mixed with water or other liquid but excludes beverages

containing less than zero point five degree of alcohol;

“Fermented liquor” means non-distilled liquor including fermented liquor that is mixed with distilled liquor and contains less than fifteen degrees of alcohol;
“Distilled liquor” means distilled spirit including distilled spirit that is mixed with fermented liquor and contains more than fifteen degrees of alcohol.

Liquor Product Properties

No. Property Definition
1 Degree of alcohol Amount of alcohol in the liqueur
2 Container volume Liqueur container volume
3 Container type Liqueur container type (eg. can or bottle)
4 Trademark Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000).
5 Product type Type of product according to Excise tax
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 Domestic sell or export Specified whether the product will be sold domestically or exported.
8 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
9 Get right for zero tax or not Specified whether the product get right for zero tax or not.
10 Import as sample goods or not Specified whether the product is used for sample or not.

Excise Tax Rate for Liquor

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
13.01 Liquor
(1) Fermented liquor
(a) Beer 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(b) Wine and Sparkling wine made from grapes 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(c) Fermented Fruit liquor with grapes or grape wine as component 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(d) Other types not (a),(b) and (c) 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000
13.02 (2) Distilled liquor
(a) White wine 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000
(b) Other types not (a) 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000

Mapping with Harmonized System Code for Liquor

An import/export of Liquor 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
13.01 Liquor
(1) Fermented liquor
(a) Beer 2203.00.xx, 2202.91.00
(b) Wine and Sparkling wine made from grapes 2204.00.00, 2204.10.00, 2204.29.00, 2205.xx.xx
(c) Fermented fruit liquor with grapes or grapes wine as component 2204.10.00, 2205.xx.xx
(d) Other types not (a),(b) and (c) 2206.xx.xx
13.02 (2) Distilled liquor
(a) White wine 2208.20.xx
(b) Other types not (a) 2208.xx,xx