Tobacco

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General Knowledge of Tobacco and Cigarettes

The Royal Academy dictionary defines “tobacco” as a product for smoking by rolling and shredding for pipe such as cigarettes, cigars, other kind of cigarettes, shredded and mixed tobacco including chewing tobacco as well.

Another meaning of tobacco is stripped tobacco leaves which rolled in banana leaves or atap leaves for smoking.
Besides, It also refers to a seasonal plant categorized species Nicotiana tabacum L. within Solanace family, their stripped leaves to be eaten with betel leaves or rolled for smoking or grounded into powder for blowing or snuffing.


Tobacco Act B.E.2509 (1966) defines the tobacco products tax as follows.

"Tobacco" means cultivated plant, Nicotianatabacum.
"Native Tobacco Varieties" means tobacco grown originally in Thailand when incubated with sun, leaves turns brown.
"Tobacco Leaf means fresh tobacco leaves or dried tobacco leaves.
"Compressed tobacco" means any part of ground or shredded tobacco, spread into sheets and mixed with or without other materials.
"Pipe tobacco" means tobacco leaves or compressed tobacco which is shredded and dried.
"Tobacco" means cigarettes, cigars, other kind of cigarettes, shredded and mixed tobacco including chewing tobacco.
"Cigarette" mean shredded tobacco or shredded and mixed tobacco with or without any dried or compressed tobacco rolled with paper, other materials or dried tobacco or compressed tobacco.
"Cigar" mean dried tobacco leaves or compressed tobacco rolled by dried or compressed tobacco.
"Other cigarettes" mean shredded tobacco or shredded and mixed tobacco rolled by banana leaf, lotus petal, betel sheath, bridelia leaf, atap leaf or other materials than paper or substitute paper.
"Flavored tobacco" means other tobacco leaves than native tobacco varieties or compressed tobacco which have been shredded or compressed and mixed with other materials than water.
"Chewing tobacco" means any part of dried tobacco leaves apart from native dried tobacco mixed with other materials than water used for keeping in the mouth or chewing.

Tobacco Product Properties

No. Property Definition
1 Main Trademark Logo or label used for the product or service which is under the

Protection under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.

2 Packaging Unit Volume/Unit One unit of weight per volume such as weight products of cigarettes, in one cigarette is equal to 1 gram.
3 Size of Container Packing tobacco products, such as the number of cigarettes per packet or the number of packs per bundle.
4 Type of container Types of packaging such as sachets, hard / soft pack.
5 Deputy Trademark Logo or label used for the product or service which is under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.

Excise Tax Rate for Tobacco and Cigarettes

Tobacco Tax Rate
Items Maximum rate Applied rate
Ad Valorem (%) Per Volume (Baht) Ad Valorem (%) Per Volume (Baht)
1.Pipe Tobacco 90 3.00 Baht/gram 10 0.01 Baht/gram
2.Tobacco
  • Cigarette
90 3.00 Baht/gram 87 1.00 Baht/gram
  • Cigar
90 3.00 Baht/gram 20 1.00 Baht/gram
  • Other cigarette
90 3.00 Baht/gram 10 0.01 Baht/gram
  • Flavored tobacco
90 3.00 Baht/gram 20 1.00 Baht/gram
  • Chewing tobacco
90 3.00 Baht/gram 10 0.10 Baht/gram

Excise Tax Rate Search System for Tobacco and Cigarettes

Tobacco 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 Tobacco and Cigarettes

An import/export of Automobile 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 Tobacco and Cigarettes is available below.

Product Type Harmonized System Code
Pipe Tobacco 2403.10.00
Cigarette 2402.20.00, 2402.20.90
Cigar 2402.10.00
Other cigarettes 2402.90.20
Flavors tobacco 2403.00.00
Chewing tobacco 2403.99.50
Tobacco Tree 2401.30.90
เปลือกต้นยาสูบ 2401.30.90
เศษใบยา 2401.30.00
Sample tobacco leaf 2401.30.90
Tobacco leaf 2401.20.00
ก้านใบยา 2401.30.10
Tobacco Seed 2401.30.90