Carpet and Floor Covering Textile

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General Knowledge of Carpet and Floor Covering Textile

Carpet products include fleecy type of carpet and floor covering textile, which can be divided into four categories.

  • Hand-woven carpet (Hand Tufted) is a type of carpet woven with small machinery used by hands over woven canvas that has already been traced. Carpet weaving density is normally higher than those produced by machines.
  • Carpet produced by weaving machines (Machine Tufted) is a type of carpet woven with modern machinery. The background color can be single color, mixed color or woven stripe color. Using the machinery, the height and frequency of the stitches can be adjusted according to required quality. It normally take less time to produce this carpet type comparing to hand-woven carpet.
  • Needle-punch carpet usually made of polypropylene and is resistant to dirt. It is normally suitable for exhibition or heavy duty use that does not focus on aesthetics
  • Carpet tiles is the type of carpet produced by weaving machine that is cut into sheets.

It should be noted that tax exemption is applied for carpets and floor covering textiles that are not made of wool (see Ministry of Finance Regulations regarding Tax Reduction and Exemption (No. 37), dated September 4, B.E. 2539.

Carpet and Floor Covering Textile Product Properties

No. Property Description
1 Product name Product name of carpet and floor covering textile product.
2 Brand Product brand or trademark.
3 Contains animal hair (fur) or not Whether the product contains animal hair (fur) or not.
4 Size (square metre per piece) Size of the product in the unit of quare metre per piece.
5 Materials Types and proportion of main materials of the product such as Wool 100%.
6 Domestic sell or export Specified whether the product will be sold domestically or exported.
7 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
8 Product type Types of carpet and floor covering textile products based on manufacturing method: Woven, Knotted, or Tufted.
9 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 Carpet and Floor Covering Textile

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
08.90 (1) Carpet and other floor covering materials
– Carpet and animal hair floor covering meterials 30 20
– Other products than carpet and animal hair floor covering meterials 30 exempted

Excise Tax Rate Search System for Carpet and Floor Covering Textile

Carpet and Floor Covering Textile 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 Carpet and Floor Covering Textile

An import/export of Carpet and Floor Covering Textile 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 Carpet and Floor Covering Textile is available, here.