Liquor

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General Knowledge of Liquor

Liqueurs are defined as alcoholic beverages derived from the distillation process. The United States regulators define alcoholic beverages as any beverage containing no less than 0.5 percent by volume ethyl alcohol that can be consumed. Industrial standards for alcoholic beverage production M.O.K. 2088-2544 defines alcoholic beverages as a beverage containing between 0.5 – 80 degrees alcohol. The Excise Department defines alcoholic products according to the Alcoholic Beverage Act B.E. 2493 (1950) where liqueur includes substances or mixtures containing consumable alcohol and liqueur not consumable on its own but consumable when mixed.

The definitions relevant to taxable liqueurs are as follows.


"Liquor" is defined as substances or mixtures containing consumable alcohol and liqueur not consumable on its own but consumable when mixed.
"Brewed Beverage" are defined as non-distilled alcohol and non-distilled alcohol mixed with distilled alcohol which contain no more than 15 degrees alcohol (eg. Beer, wine, sparkling wine, local brewed beverages, etc.).
"Distilled Beverage" is defined as alcohol derived from the distillation process and distilled alcohol mixed with brewed beverages but contains no more than 15 degrees alcohol (eg. Locally distilled alcohol and distilled specialty alcohol).
"Liqueur raw materials" refer to flour, flour from rice, or other raw materials which react with other substances to form alcohol used in alcoholic beverages.


According to Ministerial Regulation 46 B.E. 2513 (1970), distilled alcohol is defined as follows:

"Sura Sam Thap" is defined as distilled beverage containing 80 degrees or greater
"Rice whisky" is defined as distilled beverage less than 80 degrees without impurities or infusions
"Mixed alcoholic beverage" mixed alcohol is defined as modified or infused Sam Thap or white alcohol less than 80 degrees
"Specially brewed beverage" Specially modified alcohol is defined as distilled alcohol which mixes Sura Sam Thap and is less than 80 degrees
"Specialty beverage" Specialty alcohol is defined as distilled alcohol derived from special methods and is less than 80 degrees. The 8 categories include whisky, brandy, rum, gin, or other imported liqueurs and Chinese liqueurs.

Liquor Product Properties

No. Property Definition
1 Trademark Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000).
2 Degree of alcohol Amount of alcohol in the liqueur
3 Container volume Liqueur container volume
4 Container type Liqueur container type (eg. can or bottle)

Excise Tax Rate for Liquor

Tobacco Tax Rate
Items Maximum rate Applied rate
Ad Valorem(%) Per Volume(Baht) Ad Valorem(%) Per Volume(Baht)
Brewed beverage
(1)Beer
(1.1) No more than 7 degree - - 48 155 Baht/Litre of pure alcohol
8 baht/Litre of the amount of higher value
(1.2) Over 7 degree, collect on top of (1.1) per degree by - - - 3 Baht/Litre
(2) Wine and sparkling wine from grape
(2.1) No more than 15 degree, with final wholesale price not exceed 600 Baht and excluding VAT - - 0 1000 Baht/Litre of pure alcohol
255 baht/Litre of the amount of higher value
(2.2) No more than 15 degree, with final wholesale price exceed 600 Baht and excluding VAT - - 36 1000 Baht/Litre of pure alcohol
(2.3) More than 15 degree, collect on top of (2.1) and (2.2) per degree by - - - 3 Baht/Litre


(3) Other than 1. and 2.
(3.1) No more than 15 degree - - 5 70 Baht/Litre of pure alcohol
10 baht/Litre of the amount of higher value
(3.2) More than 15 degree, collect on top of (3.1) per degree by - - - 3 Baht/Litre


Distilled beverage
(1)White spirit without coloring, blends or additives
(1.1) No more than 40 degree - - 4 145 Baht/Litre of pure alcohol
40 baht/Litre of the amount of higher value
(1.2) More than 40 degree, collect on top of (1.1) per degree by - - - 3 Baht/Litre
(2) Other than (1)
(2.1) No more than 45 degree - - 25 250 Baht/Litre of pure alcohol
50 baht/Litre of the amount of higher value
(2.2) More than 45 degree, collect on top of (2.1) per degree by - - - 3 Baht/Litre


(3) Ethanol (Spirit with over 80 degree of pure alcohol)
(3.1) for use in industry or being conversed according to the methods specified by the Director General - - 0 0 Baht/Litre of pure alcohol
1 baht/Litre of the amount of higher value
(3.2) for use in medicine, pharmaceutical and scientific purpose according to the methods specified by the Director General - - 0 0 Baht/Litre of pure alcohol
0.05 baht/Litre of the amount of higher value
(3.3) Other than (3.1) and (3.2) - - 0 6 Baht/Litre of pure alcohol
0.00 baht/Litre of the amount of higher value



Excise Tax Rate Search System for Liquor

Liquor 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.