Automobile

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Visit the details of automobile products under the Excise Act, B.E. 2560 Click here

General Knowledge of Automobile

Passenger Car
Passenger car with seating not exceeding 10 seats
Pick-up truck

Mean of Land Traffic Act B.E.2522 section 5

  • Car mean all vehicles used in transport with engine power, electric power or other energy and mean it with all the trailers of the car except the train.
  • Passenger Car mean passenger car for design to sit habitually as cars with roof homogeneous in terms of persistent connections and driver behind a door or window and a seat . Whether there will be any seats.
  • Passenger car with seating not exceeding 10 seats mean van or passenger car to transport passengers
  • Pick-up truck mean a single seat for the driver, front and rear pickup truck A single seat for the driver, front and rear pickup truck, which is open until the end of the car without a roof.

Automobile Product Properties

No. Property Definition
1 Total weight ( kg )
2 Engine number The identification number of motorcycle engines
3 cylinder-capacity Cylinder capacity of the engine of the motorcycle it is measured in cc or called displacement
4 Engine type
5 Model Model of automobile Manufacturers
6 Horsepower
7 Chassis number The identification number of the motorcycle chassis
8 Number of seats Cylinder capacity of the engine of the motorcycle it is measured in cc or called displacement
3 cylinder-capacity Cylinder capacity of the engine of the motorcycle it is measured in cc or called displacement

Excise Tax Rate for Automobile

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
Section 5. Automobile
05.01 Passenger Car
05.01 (1) (1) Passenger Car
05.01 (1) (1.1) (1.1) with cylindrical volume not exceeding 2,000 c.c. and engine power not exceeding 220 horse power (HP) 50 30
05.01 (1) (1.2) (1.2) with cylindrical volume exceeding 2,000 c.c. but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) 50 35
05.01 (1) (1.3) (1.3) with cylindrical volume exceeding 2,500 c.c. but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) 50 40
05.01 (1) (1.4) - (1.4) with cylindrical volume exceeding 3,000 c.c. or with engine power not exceeding 220 horse power (HP) 50 50
05.01 (2) (2) Pick-up passenger vehicle : PPV
05.01 (2) (2.1) (2.1) with cylindrical volume not exceeding 3,250 c.c. 50 20
05.01 (2) (2.2) (2.2) with cylindrical volume exceeding 3,250 c.c. 50 50
05.01 (3) (3) Double Cab Vehicle with specifications as per specified by the Minister of Finance
05.01 (3) (3.1) (3.1) with cylindrical volume not exceeding 3,250 c.c. 50 12
05.01 (3) (3.2) (3.2) with cylindrical volume exceeding 3,250 c.c. 50 50
05.01 (4) (4) Passenger car with specification as per specified by the Minister of Finance which is made from pick-up truck or chassis with windshield of pick-up truck or modified from pick-up truck
05.01 (4) (4.1) (4.1) produced or modified by industrial entrepreneur as per qualified by the Minister of Finance
05.01 (4) (4.1) (4.1.1) (4.1.1) with cylindrical volume not exceeding 3,250 c.c. 50 3
05.01 (4) (4.1) (4.1.2) (4.1.2) with cylindrical volume exceeding 3,250 c.c. 50 50
05.01 (4) (4.2) (4.2) modified by modifier as per clause 144, third, taxable. according to clause 144. fifth 50 exempted as (1) per passsenger car
05.02 Passenger car with seating not exceeding 10 seats
05.02 (1) (1) with cylindrical volume not exceeding 2,000 c.c. and engine power not exceeding 220 horse power (HP) 50 30
05.02 (2) (2) with cylindrical volume exceeding 2,000 c.c. but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) 50 35
05.02 (3) (3) with cylindrical volume exceeding 2,500 c.c. but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) 50 40
05.02 (4) ((4) with cylindrical volume exceeding 3,000 c.c. or with engine power Not exceeding 220 horse power (HP) 50 50
05.01 และ 05.02 Passenger car or public transport vehicle with and seating not exceeding 10 seats
05.01 และ 05.02 (1) (1) Passenger car or public transport vehicle with seating not exceeding 10 seats used as ambulance of governmental agency, hospital or charitable organisation as per terms and condition and number specified by the Ministry of Finance 50 exempted
05.01 และ 05.02 (2) (2) Eco Car
05.01 และ 05.02 (2) (2.1) (2.1) Hybrid Electric Vehicle
05.01 และ 05.02 (2) (2.1) (2.1.1) (2.1.1) with cylindrical volume not exceeding 3,000 c.c. 50 10
05.01 และ 05.02 (2) (2.1) (2.1.2) (2.1.2) with cylindrical volume exceeding 3,000 c.c. 50 50
05.01 และ 05.02 (2) (2.2) (2.2) Electric Powered Vehicle 50 10
05.01 และ 05.02 (2) (2.3) (2.3) Fuel Cell Powered Vehicle 50 10
05.01 และ 05.02 (2) (2.4) (2.4) Eco Car
05.01 และ 05.02 (2) (2.4) (2.4.1) (2.4.1) with cylindrical volume not exceeding 1,300 c.c. 50 17
05.01 และ 05.02 (2) (2.4) (2.4.2) (2.4.2) with cylindrical volume not exceeding 1,400 c.c. 50 17
05.01 และ 05.02 (2) (2.4) (2.4.3) (2.4.3) with cylindrical volume not exceeding 1,300 c.c. 50 17
05.01 และ 05.02 (2) (2.4) (2.4.4) (2.4.4) with cylindrical volume not exceeding 1,500 c.c. 50 17
05.01 และ 05.02 (2) (2.4) (2.4.5) (2.4.5) with cylindrical volume not exceeding 1,500 c.c. Use ethanol fuel type of less than 85% of the fuel mixture. 50 17
05.01 และ 05.02 (2) (2.4) (2.4.6) (2.4.6) with cylindrical volume not exceeding 1,500 c.c. Using biodiesel fuel type of fatty acid methyl ester of less than 10% of the fuel mixture. 50 17
05.01 และ 05.02 (3) (3) Passenger car or public transport vehicle with seating not exceeding 10 seats using alternative energy with cylindrical volume not exceeding 3,000 c.c. with specification as per specified by the Minister of Finance
05.01 และ 05.02 (3) (3.1) (3.1) Capable of Using Petrol with Ethanol not less than 20 percent whereas such Petrol is Available in General Petrol Stations as per Rules and Conditions specified by Director General
05.01 และ 05.02 (3) (3.1) (3.1.1) (3.1.1) with cylindrical volume not exceeding 2,000 c.c. and engine power not exceeding 220 horse power (HP) 50 25
05.01 และ 05.02 (3) (3.1) (3.1.2) (3.1.2) with cylindrical volume exceeding 2,000 c.c. but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) 50 30
05.01 และ 05.02 (3) (3.1) (3.1.3) (3.1.3) with cylindrical volume exceeding 2,500 c.c. but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) 50 35
05.01 และ 05.02 (3) (3.1) (3.1.4) (3.1.4) with cylindrical volume exceeding 3,000 c.c. or with engine power exceeding 220 horse power (HP) 50 50
05.01 และ 05.02 (3) (3.2) (3.2) able to use natural gas as fuel 50 20
05.01 และ 05.02 (3) (3.3) (3.3) Fuel ethanol is less than 85%
05.01 และ 05.02 (3) (3.3) (3.3.1) (3.3.1) with cylindrical volume exceeding 1,780 c.c. but not exceeding 2,000 c.c. and engine power not exceeding 220 horse power (HP) 50 22
05.01 และ 05.02 (3) (3.3) (3.3.2) (3.3.2) with cylindrical volume exceeding 2,000 c.c. but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) 50 27
05.01 และ 05.02 (3) (3.3) (3.3.3) (3.3.3) with cylindrical volume exceeding 2,500 c.c. but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) 50 32
05.01 และ 05.02 (4) (4) Motor tricycle and passenger car produced with motorcycle engine with engine power not exceeding 250 c.c.
05.01 และ 05.02 (4) (4.1) (4.1) Motor Tricycle 50 5
05.01 และ 05.02 (4) (4.2) (4.2) Passenger car produced with motorcycle engine with power not exceeding 250 c.c. 50 5
05.90 (1) (1) Pick-up truck designed to have total weight including loading weight not exceeding 4,000 kilogram
05.90 (1) (1.1) (1.1) with cylindrical volume not exceeding 3,250 c.c.
05.90 (1) (1.1) (1.1.1) (1.1.1) with specification as per specified by the Ministry of Finance 50 3
05.90 (1) (1.1) (1.1.2) (1.1.2) with specification other than (1.1.1) 50 18
05.90 (1) (1.2) (1.2) with cylindrical volume exceeding 3,250 c.c. 50 50

Excise Tax Rate Search System for Automobile

Automobile 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.

Related Excise Forms

Form Code Form Title Download Pdf-icon.png
PorSor 01-04 Excise Department, Ministry of Finance The Application Form for Excise Registration PorSor 01-04
PorSor 01-05 Excise Department, Ministry of Finance Application for obtaining the duplicate excise registration Application for notifying the relocation/dissolution/transfer of business, industrial plant or service place PorSor 01-05
PorSor 01-12 Excise Department, Ministry of Finance Application for Excise Tax PorSor 01-12
PorSor 01-12 Khore
PorSor 01-15 Excise Department, Ministry of Finance Excise tax return must be filed by the 15 th of month following the month the commodities were taken out of industrial plant or bonded warehouse PorSor 01-15
PorSor 01-28 Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area PorSor 01-28
PorSor 01-28/1 Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area by returning to the place for keeping commodities PorSor 01-28/1
PorSor 01-29 Excise Department, Ministry of Finance Application for Excise Tax Raw Material or Part of the Commodities in the Production PorSor 01-29
PorSor 01-29/1
PorSor 01-35 Excise department, Ministry of finance Application for the excise tax exemption or refund PorSor 01-35
PorSor 01-42 Excise department, Ministry of Finance Monthly Statement of raw materials, production, sale and inventory balance PorSor 01-42
PorSor 01-44 Statement of the selling price at the industrial plant PorSor 01-44

Mapping with Harmonized System Code for Automobile

An import/export of Automobile 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.