Petroleum and Petroleum Products

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General Knowledge

Product Categories and Properties

Product Categories

Product Properties

List of Properties Used in Excise Tax Calculation

List of Properties for Data Analysis Purpose

Excise Tax Rate

  • Petroleum and Petroleum Products
    • 1.1 Gasoline and Similar Products
      • (1) Unleaded Gasoline
      • (2) Gasoline products other than (1)
      • (3) Unleaded Gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations, Procedures and Conditions specified by the Director General
      • (4) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister
      • (5) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister
      • (6) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister
    • 1.2 Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
      • - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
    • 1.3 Kerosene and Similar Lighting Oil
      • - Kerosene and Similar Lighting Oil
    • 1.4 Fuel oil for jet plane
      • (1) Fuel oil for jet plane that are not using aircraft fuel
      • (2) Fuel oil for jet plane for domestic aircraft as per regulations, procedures and conditions specified by the Director General
      • (3) Fuel oil for jet plane used for outbound aircraft as per regulations, procedures and conditions specified by the Director General
    • 1.5 Diesel and other oil with similar properties
      • (1) Diesel with sulphuric content exceeding 0.005 percent by weight
      • (2) Diesel with sulphuric content not exceeding 0.005 percent by weight
      • (3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
      • (4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom
      • (5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General
      • (6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General
    • 1.6 Natural Gas Liquid (N.G.L) and similar products
      • (1) Natural Gas Liquid (N.G.L.) and similar products
      • (2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery
    • 1.7 Liquid Petroleum Gas (L.P.G.), Liquid Propane and similar products
      • (1) Liquid Petroleum Gas (L.P.G.) and similar products
      • (2) Liquid Propane and similar products
      • (3) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General
    • 1.8 Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products
      • (1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products
      • (2) Liquid Ethane
    • 1.9 Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
      • (1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
      • (2) Liquid Ethylene and similar products with purity exceeding 95 percent
      • (3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent
    • 1.10 Methane, Ethane, Propane, Butane, Butane isomer in gas form, and similar products
      • (1) Ethane
      • (2) Propane
      • (3) Methane, Butane, Butane isomer in gas form and similar products
    • 1.11 Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products
      • (1) Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products
    • 1.12 Fuel oil or similar products
    • 1.13 Product which is a mixture of bitumen used as fuel
      • (1) Product which is a mixture of bitumen used as fuel
      • (2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General
    • 1.14 Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
      • (1) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
      • (2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department and will be used in other industries as per criteria, procedure and conditions specified by the Director General
    • 1.1-1.14
      • (1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General
      • (2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General


ประเภทที่ รายการ อัตราภาษีที่ใช้ในการจัดเก็บตามมูลค่า (ร้อยละ) หน่วย อัตราภาษีที่ใช้ในการจัดเก็บตามปริมาณ (หน่วย-บาท)
01.01 - Petroleum and Petroleum Products
(1) Unleaded Gasoline 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 5.6
(2) Gasoline products other than (1) 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 5.6
(3) Unleaded Gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations, Procedures and Conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
(4) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 5.04
(5) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 4.48
(6) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 0.84
01.02 - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
(1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties 36 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 7
01.03 Kerosene and Similar Lighting Oil
- Kerosene and Similar Lighting Oil 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 3.055
01.04 - Fuel oil for jet plane
(1) Fuel oil for jet plane that are not using aircraft fuel 23 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 3
(2) Fuel oil for jet plane for domestic aircraft as per regulations, procedures and conditions specified by the Director General 1 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 0.2
(3) Fuel oil for jet plane used for outbound aircraft as per regulations, procedures and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
01.05 - Diesel and other oil with similar properties
(1) Diesel with sulphuric content exceeding 0.005 percent by weight 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 5.31
(2) Diesel with sulphuric content not exceeding 0.005 percent by weight 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 4.25

[อ้างอิง]

(3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
(4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom ยกเว้นภาษี ยกเว้นภาษี
(5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General 0 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 4.25

[Ref.]

(6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
01.06 - Natural Gas Liquid (N.G.L) and similar products
(1) Natural Gas Liquid (N.G.L.) and similar products 36 ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตร 5.31
(2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery ยกเว้นภาษี ยกเว้นภาษี
01.07 - Liquid Petroleum Gas (L.P.G.), Liquid Propane and similar products
(1) Liquid Petroleum Gas (L.P.G.) and similar products 0 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
(2) Liquid Propane and similar products 23 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
(4) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
01.08 - Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products
(1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products ยกเว้นภาษี ยกเว้นภาษี
(2) Liquid Ethane 23 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
01.09 - Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
(1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products 23 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
(2) Liquid Ethylene and similar products with purity exceeding 95 percent ยกเว้นภาษี ยกเว้นภาษี
(3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent ยกเว้นภาษี ยกเว้นภาษี
01.10 - Methane, Ethane, Propane, Butane, Butane isomer in gas form, and similar products
(1) Ethane 23 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
(2) Propane 23 กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัม 2.17
(3) Methane, Butane, Butane isomer in gas form and similar products ยกเว้นภาษี ยกเว้นภาษี
01.11 - Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products
(1) Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products ยกเว้นภาษี ยกเว้นภาษี
01.90 (1) Fuel oil or similar products 5 ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนด 0
(2) Product which is a mixture of bitumen used as fuel
(2.1) Product which is a mixture of bitumen used as fuel 12 ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนด 0
(2.2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General 1 ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนด 0
(3) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
(3.1) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department 30 ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนด 0
(3.2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department and will be used in other industries as per criteria, procedure and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
01.01 ถึง01.11 และ01.90 (1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี
(2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General ยกเว้นภาษี ยกเว้นภาษี

References