Beverage

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General Knowledge of Beverage

The Excise Tariff Act B.E.2527 (1984) defines Beverage products that are under the excise law as drinks which normally can be consumed without dilution and without alcohol. Such a product may or may not contain carbon dioxide and is packaged in sealed containers. Some examples include flavored mineral water, sweetened drink, fruit and vegetable juice and soda water, etc. It also includes beverages produced or packed or pumped from drink vending machine, although not in sealed containers. Beverage products do not include the follows:

  • Water or natural mineral water
  • Distilled or filtered water for drinking without embellishments.
  • Beverage manually manufactured for retail that does not contain carbon dioxide and is without chemical preservatives.
  • Fresh milk, flavored or non-flavored milk, etc., in accordance with the law on food.
  • Drinks that are defined by the Minister in the Government Gazette.

Beverage Product Properties

No. Property Description
1 Product name Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).
2 Brand Product brand or trademark.
3 Net content Volume of the beverage product container in the unit of cubic centimeters (C.C.). Beverage produced or packed or pumped from drink vending machine may use the unit of liters.
4 Product type Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
5 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
6 Carbonated or Non-Carbonated Specified whether the beverage product is "Carbonated" or "Non-Carbonated" drink.
7 Flavored or Non-Flavored Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
8 Containing fruit or vegetable juice ingredients or not Specified whether the beverage product contains fruit or vegetable juice ingredients or not.
9 Types and proportion of fruit or vegetable juice ingredients Specified types and proportion of main fruit or vegetable juice ingredients containing in the beverage product as specified in product label. (between 1-15 items). The information is not needed for beverage products containing no fruit or vegetable juice ingredients.
10 Containing stimulant ingredients Specified whether the beverage product contains stimulant ingredients such as Taurine, Inositol, Glucuronolactone, etc. This is a required property if the product contains fruit or vegetable juice ingredients. It is one of the properties used to determine whether the beverage product containing fruit or vegetable juice will be qualified for tax exemption.
11 Proportion of sweetener ingredients Specified types and proportion of sugar or other sweetener content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
12 Containing caffeine or not Specified whether the beverage product contains caffeine or not. This property is defined for future use and is currently an optional property.
13 Proportion of caffeine Specified proportion of caffeine content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
14 Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine) For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre".
15 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.

Excise Tax Rate for Beverage

Item Description Ceiling (Ad Valorem) Ceiling (Per Volume) Applied Rate (Ad Valorem) Applied Rate (Per Volume)
02.01 Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent
02.01 (1) (1) in a container with capacity not exceeding 440 c.c. 25 0.77 baht/container 25 0.77 baht/container
02.01 (2) (2) in a container with capacity exceeding 440 c.c. 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c.
02.01 (3) (3) produced or packed or pumped from drink vending machine 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c.
02.02 Mineral water and soft drink with added sugar or other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 02.03
02.02 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container
02.02 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.02 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.03 Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners
02.03 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container
02.03 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.03 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General
02.03 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container exempted
02.03 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. exempted
02.03 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. exempted

Excise Tax Rate Search System for Beverage

Beverage 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 Beverage

An import/export of beverage 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 beverage is available, here.