Beverage

General Knowledge of Beverage

Soda
Soft drink
Vegetable juice
Beverage Product Properties

“Beverage” means:

(1) any liquid normally used alone for drinking without or with alcohol for less than 0.5 percent per volume and contained in sealed container, but not including:

(a) natural or mineral water
(b) distilled or filtered water for drinking without mixing with additives
(c) non-carbonated beverage produced by the manufacturer for his retail sale without being preserved bychemicals
(d) non-flavored milk and other milk whether being flavored or not, in accordance with the standard specified under the laws on food
(e) ice-flaked beverage
(f) other beverage prescribed by the Minister

(2) concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site

(3) liquid diet or dietary supplement under the laws on food as prescribed by the Minister

Beverage Product Properties

No. Property Description
1 Product name Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).
2 Brand Product brand or trademark.
3 Net content Volume of the beverage product container in the unit of cubic cubic liters.
4 Product type Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
5 Flavored or Non-Flavored Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
6 liquid diet or dietary supplement under the laws on food as prescribed by the Minister or not. liquid diet or dietary supplement under the laws on food as prescribed by the Minister.
7 Containing fruit or vegetable juice ingredients or not Specified whether the beverage product contains fruit or vegetable juice ingredients or not.
8 concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site or not concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site.
9 Proportion of sweetener ingredients Specified types and proportion of sugar or other sweetener content in the beverage product container in the unit of cubic gram / 100 ml.
10 Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine) For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre".
11 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 Beverage

Categories List of Particulars Percentage Per Value Unit Per Unit -Baht
02.01 Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.
(1) Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives. 14 Liter 0
02.02 Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03
(1)Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 14 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 14 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 14 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 14 Liter 1
(E)Sugar content over 14 grams per 100 ml. 14 Liter 3
(2)Other beverages add of nutrients or other nutrients that have a legitimate number. But exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 10 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 10 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 10 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 10 Liter 1
(E)Sugar content over 14 grams but not more than 18 per 100 ml. 10 Liter 3
(F)Sugar content over 18 grams per 100 ml. 10 Liter 5
02.03 Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(1) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 10 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 10 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 10 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 10 Liter 1
(E)Sugar content over 14 grams per 100 ml. 10 Liter 3
(2) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 0 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 0 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 0 Liter 1
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 0 Liter 3
(E)Sugar content over 14 grams per 100 ml. 0 Liter 5
(3) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2), Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 3 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 3 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 3 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 3 Liter 1
(E)Sugar content over 14 grams but not more than 18 grams per 100 ml. 3 Liter 3
(F)Sugar content over 18 grams per 100 ml. 3 Liter 5
02.04 Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.
(1) Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml. 0 Liter 9
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml. 0 Liter 10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 0 Liter 12
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 0 Liter 16
(E)Sugar content over 14 grams but not more than 18 grams per 100 ml. 0 Liter 30
(F)Sugar content over 18 grams per 100 ml. 0 Liter 44
02.05 Liquid diet or dietary supplement under the laws on food as prescribed by the Minister. 30 Liter 20
02.90 Others as prescribed by the Ministerial Regulation. 30 Liter 20

Excise Tax Rate Search System for Beverage

Beverage 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 Beverage

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

Last modified on 16 April 2020, at 15:12