Perfume and Cosmetic

From Excise Manual Thailand
Jump to: navigation, search

General Knowledge of Perfume and Cosmetic

Perfume products mean perfume, perfume oils or essential oils and what makes fragrance, but not included:

  • Perfume oils that are available exclusively in the production of goods
  • Products listed by the Minister in the Government Gazette

Cosmetic products mean artificial product for use on the skin or any part of human body for added protection, clean or change the aesthetic appearance by rubbing, spraying or sprinkling, but not included:

  • Pharmaceutical products
  • Products listed by the Minister in the Government Gazette

The type of perfume is divided into three categories.

  1. Perfume is a fragrance with the highest mixture of perfume oil (perfume oil 10-15%, alcohol 85-90% and water 0-5%). Its scent usually lasts for over 24 hours.
  2. Eau de toilette is the most popular type of fragrance with a mixture of perfume oil in the appropriate degree (perfume oil 5-7%, alcohol 75-80%, and water 15-20%). Its scent usually lasts for about eight hours.
  3. Cologne is a fragrance with very low mixture of perfume oil (perfume 2-3%, alcohol 60-65%, and water 30-35%). Its scent usually lasts for only 1-2 hours.

It should be noted that tax exemption is applied for

  1. Essential oil
  2. Perfume and perfume oil products that are domestically local products (ref. Ministry of Finance Regulations regarding Tax Reduction and Exemption (No. 41), dated May 21, B.E. 2540)

Perfume and Cosmetic Product Properties

No. Property Description
1 Product name Product name of perfume and cosmetic product.
2 Brand Product brand or trademark.
3 Percentage of perfume oil Percentage of perfume oil in perfume and cosmetic product.
4 Percentage of alcohol Percentage of alcohol in perfume and cosmetic product.
5 Local product or not Whether the perfume and cosmetic products are local products produced within the Kingdom.
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 Net content Volume of the perfume and cosmetic product container in the unit of millilitre (ml).
9 Product type Types of perfume and cosmetic products: Eau de parfum, Eau de toilette, Eau de cologne, Perfume oil, or Essential oil.
10 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 Perfume and Cosmetic

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
07.01 - Perfume and Cosmetic
07.01(1) (1) Essential oil and fragrance essence not including perfume and fragrance essence as in (7.3) 20 15
07.01(2) (2) Essential oil 20 exempted
07.01(3) (3) Perfume and fragrance essence which are local products produced within the Kingdom 20 exempted

Excise Tax Rate Search System for Perfume and Cosmetic

Perfume and Cosmetic 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 Perfume and Cosmetic

An import/export of Perfume and Cosmetic 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 Perfume and Cosmetic is available, here.