Difference between revisions of "Lead Crystal and Other Type of Crystal"

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(Excise Tax Rate for Lead Crystal and Other Type of Crystal)
(Mapping with Harmonized System Code for Lead Crystal and other Crystal Glass)
 
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== General Knowledge ==
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== General Knowledge of Lead Crystal and other Crystal Glass ==
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'''“Glass and glassware”''' means an article and utensil made of glass, i.e. glass, lead crystal and other crystal glass.
  
== Product Categories and Properties ==
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==Lead Crystal and other Crystal Glass Product Properties==
 
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{| class="wikitable"  
=== Product Categories ===
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| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
 
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| valign="top" align="center" style="background:#f0f0f0;"|'''Property'''
=== Product Properties ===
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| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
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==== List of Properties Used in Excise Tax Calculation ====
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==== List of Properties for Data Analysis Purpose ====
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== Excise Tax Rate for Lead Crystal and Other Type of Crystal ==
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{| class="wikitable"
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! valign="top"| Item
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! valign="top"| Description
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! valign="top"| Ceiling Rate (Ad Valorem)
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! valign="top"| Applied Rate (Ad Valorem)
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|- valign="top"
 
|- valign="top"
| 04.01
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| 1||Product name||Product name of lead crystal or other crystal glass product.
| Lead Crystal and Other Type of Crystal
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|  
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|  
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|- valign="top"
 
|- valign="top"
| 04.01(1)
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| 2||Brand||Product brand or trademark.
| (4.1) for used as table ware, kitchen ware, In bathroom, office, interior decoration or other similar purposes
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| align="center" | 30
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| align="center" | 15
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|- valign="top"
 
|- valign="top"
| 04.01(2)
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| 3||Contains chemical that makes the product glittering or easily crafted or not||Whether the product contains chemical that makes it glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO), Zinc oxide (ZnO), Potassium oxide (K2O) or not.
| (4.2) Beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects and products made from such materials except imitation jewelry and jewel, glass eye other than prosthesis small figure and other ornament made from glass and molded by blow lamp except imitation jewelry and jewel in spherical shape with nominal diameter not exceeding 1 mm.
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| align="center" | 30
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| align="center" | 15
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|- valign="top"
 
|- valign="top"
| 04.01(3)
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| 4||Proportion of chemicals that make the product glittering or easily crafted||Type and proportion of chemicals that make the product glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO),  Zinc oxide (ZnO), Potassium oxide (K2O).
| (4.3) Products in (1) or (2) to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General
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| align="center" | 30
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| align="center" | exempted
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|- valign="top"
 
|- valign="top"
| 04.01(4)
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| 5||Used as raw materials or parts of other products or not||to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General.
| (4.4) Others
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|- valign="top"
| align="center" | 30
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| 6||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 government tax.
| align="center" | exempted
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|- valign="top"
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| 7||Exempted product or not||Specified whether the product is qualified for tax exemption, which are imitation jewelry and jewel and prosthesis, or not.
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|- valign="top"
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| 8||Domestic sell or export||Specified whether the product will be sold domestically or exported.
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|- valign="top"
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| 9||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
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|- valign="top"
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| 10||Purpose of use||Types of products by intended use including: stemware glass/ other beverage glass / tableware glass (not including beverage glass) or utensils / other glassware/ beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects / small glass spheres with a diameter of less than 1 mm.
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|}
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== Excise Tax Rate for Lead Crystal and other Crystal Glass ==
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{| class="wikitable"
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!rowspan="3"|Categories
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!rowspan="3"|List of Particulars
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!colspan="3"|Excise Rates
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|-
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!rowspan="2"|Percentage Per Value
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!colspan="2"|Per Volume
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|-
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!Unit
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!Per Unit-Baht
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|-
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|05.01
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|Lead crystal and other crystal glass
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|style="text-align: center;" | 0
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|style="text-align: center;" |
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|style="text-align: center;" |
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|-
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|05.90
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|Others as prescribed in the Ministerial Regulations
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|style="text-align: center;" | 30
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|style="text-align: center;" |
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|style="text-align: center;" |  
 
|-
 
|-
 
|}
 
|}
  
==Excise Tax Rate Search System for Lead Crystal and Other Type of Crystal==
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==Excise Tax Rate Search System for Lead Crystal and other Crystal Glass==
[http://etrs.excise.go.th/web/index.php?domain=Glass Lead Crystal and Other Type of Crystal 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.
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[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/glass Lead Crystal and other Crystal Glass 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 Lead Crystal and Other Type of Crystal==
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==Excise Calculation==
An import/export of Lead Crystal and Other Type of Crystal 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 Lead Crystal and Other Type of Crystal is available, [[Mapping between Excise Tax Code and Harmonized System Code for Lead Crystal and Other Type of Crystal|here]].
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Excise tariff calculation for lead crystal or other crystal glass is based on Excise rate per value only.  
  
== References ==
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Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
  
[[th:คู่มือสินค้าสรรพสามิต:แก้วและเครื่องแก้ว]]
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==Mapping with Harmonized System Code for Lead Crystal and other Crystal Glass==
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An import/export of lead crystal or other crystal glass 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, here is [[Mapping between Excise Tax Code and Harmonized System Code for Lead Crystal and Other Type of Crystal|the mapping between Excise Tax Code and Customs' Harmonized System Code for lead crystal or other crystal glass]].

Latest revision as of 10:27, 20 April 2020

General Knowledge of Lead Crystal and other Crystal Glass

“Glass and glassware” means an article and utensil made of glass, i.e. glass, lead crystal and other crystal glass.

Lead Crystal and other Crystal Glass Product Properties

No. Property Description
1 Product name Product name of lead crystal or other crystal glass product.
2 Brand Product brand or trademark.
3 Contains chemical that makes the product glittering or easily crafted or not Whether the product contains chemical that makes it glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO), Zinc oxide (ZnO), Potassium oxide (K2O) or not.
4 Proportion of chemicals that make the product glittering or easily crafted Type and proportion of chemicals that make the product glittering or easily crafted such as Lead oxide (PbO), Barium oxide (BaO), Zinc oxide (ZnO), Potassium oxide (K2O).
5 Used as raw materials or parts of other products or not to be used as raw materials or parts of other products or artifacts according to the terms and conditions specified by the Director General.
6 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 government tax.
7 Exempted product or not Specified whether the product is qualified for tax exemption, which are imitation jewelry and jewel and prosthesis, or not.
8 Domestic sell or export Specified whether the product will be sold domestically or exported.
9 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
10 Purpose of use Types of products by intended use including: stemware glass/ other beverage glass / tableware glass (not including beverage glass) or utensils / other glassware/ beads, imitation pearls, imitation gems or semi imitation gems and crystal made into similar small objects / small glass spheres with a diameter of less than 1 mm.

Excise Tax Rate for Lead Crystal and other Crystal Glass

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit-Baht
05.01 Lead crystal and other crystal glass 0
05.90 Others as prescribed in the Ministerial Regulations 30

Excise Tax Rate Search System for Lead Crystal and other Crystal Glass

Lead Crystal and other Crystal Glass 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.

Excise Calculation

Excise tariff calculation for lead crystal or other crystal glass is based on Excise rate per value only.

Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01

Mapping with Harmonized System Code for Lead Crystal and other Crystal Glass

An import/export of lead crystal or other crystal glass 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, here is the mapping between Excise Tax Code and Customs' Harmonized System Code for lead crystal or other crystal glass.