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.

Excise Tax Rate for boat

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
Section 6 Boat
06.01 Yacht and boat used for leisure purpose 50 exempted

Excise Tax Rate Search System for Boat

Boat 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.