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

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(Lead Crystal and Other Type of Crystal Product Properties)
(Mapping with Harmonized System Code for Lead Crystal and other Crystal Glass)
 
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== General Knowledge of Lead Crystal and Other Type of Crystal ==
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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.
  
Lead Crystal and Other Type of Crystal is glass product that contains lead. It is normally used to make jewelry, furniture, general decoration and appliances like clocks, vases, glass beads, glasses, etc. Types of lead crystal glass may be divided into three categories.
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==Lead Crystal and other Crystal Glass Product Properties==
 
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* Soft glass (Soda Lime) normally contains soda and limestone composition with sand. Normally, it has glass (silica) sand 71-75%, soda 12-16% and other compounds. This type of glass includes glass bottle or jar, glass doors and windows.
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* Crystal glass (Lead Glass) normally contains glass sand 54-65%, lead oxide 18-38%, soda 13-15%. This type of glass usually has a high refractive index and is sparking. It can be used to make beautiful tableware, vases, glasses and other decoration accessories.
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* Borosilicate glass is a type of glass with a boric oxide as a component with glass sand 70-80%, boric oxide 7-13%, and aluminum oxide 2-7%. This type of glass is resistant to chemical corrosion and temperature changes. This glass type is often used in the chemical industry and in the laboratory as well as tubes and medicine bottles in the pharmaceutical industry, lamp part, heat-resistant kitchen utensils used in the oven.
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==Lead Crystal and Other Type of Crystal Product Properties==
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{| class="wikitable"  
 
{| class="wikitable"  
 
| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
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| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
|- valign="top"
 
|- valign="top"
| 1||Product name||Product name of lead crystal or other type of crystal product.
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| 1||Product name||Product name of lead crystal or other crystal glass product.
 
|- valign="top"
 
|- valign="top"
 
| 2||Brand||Product brand or trademark.
 
| 2||Brand||Product brand or trademark.
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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.
 
| 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.
 
|- valign="top"
 
|- valign="top"
| 6||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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| 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.
 
|- valign="top"
 
|- valign="top"
| 7||Domestic sell or export||Specified whether the product will be sold domestically or exported.  
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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.
 
|- valign="top"
 
|- valign="top"
| 8||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
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| 8||Domestic sell or export||Specified whether the product will be sold domestically or exported.  
 
|- valign="top"
 
|- valign="top"
| 9||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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| 9||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
 
|- valign="top"
 
|- valign="top"
| 10||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.
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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.
 
|}
 
|}
  
== Excise Tax Rate for Lead Crystal and Other Type of Crystal ==
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== Excise Tax Rate for Lead Crystal and other Crystal Glass ==
  
 
{| class="wikitable"
 
{| class="wikitable"
! valign="top"| Item
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! valign="top"| Description
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!rowspan="3"|Categories
! valign="top"| Ceiling Rate (Ad Valorem)
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!rowspan="3"|List of Particulars
! valign="top"| Applied Rate (Ad Valorem)
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!colspan="3"|Excise Rates
|- valign="top"
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|-
| 04.01
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!rowspan="2"|Percentage Per Value
| Lead Crystal and Other Type of Crystal
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!colspan="2"|Per Volume
|
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|-
|
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!Unit
|- valign="top"
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!Per Unit-Baht
| 04.01(1)
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|-
| (4.1) for used as table ware, kitchen ware, In bathroom, office, interior decoration or other similar purposes
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|05.01
| align="center" | 30
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|Lead crystal and other crystal glass
| align="center" | 15
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|style="text-align: center;" | 0
|- valign="top"
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|style="text-align: center;" |  
| 04.01(2)
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|style="text-align: center;" |  
|  (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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|05.90
| align="center" | 15
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|Others as prescribed in the Ministerial Regulations
|- valign="top"
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|style="text-align: center;" | 30
| 04.01(3)
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|style="text-align: center;" |  
| (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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|style="text-align: center;" |  
| align="center" | 30
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| align="center" | exempted
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|- valign="top"
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| 04.01(4)
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| (4.4) Others
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| align="center" | 30
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| align="center" | exempted
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|-
 
|-
 
|}
 
|}
  
==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.  
  
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Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
  
[[th: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.