Battery

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General Knowledge of Battery

A device containing an electric cell or a series of electric cells storing chemical energy that can be converted into electrical energy, usually in the form of direct current. EXCISE ACT B.E. 2560 defines “Battery” as an electrical cell or a set of electrical cells connected in series or parallel circuit or both and capable of storing or generating electric power. Battery product can be categorized as following.

  • Primary Battery product
  • Secondary Battery product
  • Battery cell performance
  • Battery cell types

Battery Product Properties

No. Property Description
1 Product Name Product name of Battery product.
2 Is this battery used as supply for producing or as component of other products for export, prescribed by the Ministerial Regulation? Battery used as supply for producing or as component of other products for export, prescribed by the Ministerial Regulation. This can apply for zero rate tax.
3 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 Battery

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
04.01 Battery
(1) Battery 8
(2) Battery used as supply for producing or as component of other products for export, prescribed by the Ministerial Regulation 0

Excise Tax Rate Search System for Battery

Battery 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 Battery

An import/export of Battery 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 Battery is available, here.