Lighting and Chandelier

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General Knowledge of Electrical Lamps and Chandeliers

General knowledge

  • Electrical lamps are electrical products designed for illumination purposes. The lighting direction can be controlled by the user.
  • Chandeliers are decorative electrical lamps suspended from the ceiling or wall of a hall such as in a hotel, building, or residence.
  • Electrical lamps and chandeliers are subject to excise tax in accordance to Excise Tax Act B.E. 2527 (1984)

Excise department definitions

  • Electrical lamps and chandeliers are a type of electrical product.
  • Electrical products refer to products which consume electricity and relevant components

Electrical Lamps and Chandeliers Product Properties

No. Property Description
1 Main trademark Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000)
2 Secondary trademark Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000)
3 C.I.F. price Cost, insurance, and freight price for imported product
4 Retail price Retail price of product
5 Factory price Selling price at the factory
6 Imported or domestic Imported product or domestic product
7 Imported Country of product origin
8 Exported Country of product destination
9 Electrical lamp and chandelier types Product type

1) Electrical lamp 2) Chandeliers or 3) Chandeliers made from crystals or other crystal glass

10 Materials Materials used for this product

Excise Tax Rate for Lighting and Chandelier

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
Section 3 ElectricalAppliances
03.02 Lighting and chandelier for ceiling or wall, excluding those for public open space or public road
03.02 (1) (1) Lighting 15 exempted
03.02 (2) (2) Chandeliers other than those made from or contain partial lead crystal or other type of crystal 15 exempted
03.02 (3) (3) Chandelier made from or contain partial lead crystal or other type of crystal 15 15