Boat

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General Knowledge of Boat

According to the Definition in Thai Vessel Act,

  • Boats mean water vehicles which are divided into several categories. Boats related to excise tax include yacht which are recreational water vehicles that are luxurious and expensive and used for traveling in the seas and oceans.
  • Yatch is considered a recreation sport boat or ship similar to Speed Boat, Power Boat and Jetski according to the classification of the Marine Department, which can be classified into the type of Yacht below.
    • Sailing Boat is Yacht sailing with engine power in generally, vary from small to the large size, more than 200 gross tons or so-called Mega Yacht.
    • Motor Boat

Definition of Boats, according to Excise Department of Thailand

  • Boats refers to all kind of water vehicles.

Boat Product Property

No. Property Definition
1 Main Trademark Main Trademark Logo or label used for the product or service which are protected under the Trademarks Act B.E. 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543 to trademark the name of the product or service.
2 Deputy Trademark Logo or label used for the product or service which are under the coverage of Trademarks Act B.E 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
3 CIF prices Cost for Insurance and Freight for imported goods.
4 Retail price Retail price of the products.
5 Prices at Industrial plants SellingPrice at the electrical lamps and chandeliers Industrial plant which The industrial enterprises of electrical lamps and chandeliers must inform the Excise Department for taxation.
6 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
7 Import from The Countries which send the imported goods to the industrial enterprises.
8 Export to Exports to any destination where exporters ship electrical lamps and chandelier out of the country.
9 Recreational boat or not Is it a recreational boat or not, answer yes if it is imported goods and no if not imported goods.
10 Sport boat or not Is it sport boat or not, answer yes if it is imported goods and no if not imported goods.

พิกัดภาษีสรรพสามิตสินค้าเรือ

ประเภทที่ รายการ อัตราภาษีที่ใช้ในการจัดเก็บตามมูลค่าร้อยละ ลดลงเหลือ/ยกเว้น ตามมูลค่าร้อยละ
ตอนที่ 6 เรือ
06.01 เรือยอชต และยานพาหนะทางน้ำที่ใชเพื่อความสําราญ
06.01(1) (1) เรือยอชต์และยานน้ำที่ใช้เพื่อความสำราญ แต่ไม่รวมถึงเรือตาม (2) และ (3) 50 ยกเว้นภาษี
06.01(2) (2) เรือพาย เรือกรรเชียง และเรือยาง 50 ยกเว้นภาษี
06.90(3) (3) เรือที่ใช้เพื่อเกมกีฬาตามหลักเกณฑ์ วิธีการ และเงื่อนไขที่อธิบดีกำหนด 50 ยกเว้นภาษี