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 42 10.00 baht/litre 0 7.000 baht/litre (2) Gasoline other than (1) 42 10.00 baht/litre 0 7.000 baht/litre (3) Unleaded Gasoline Imported for Resell to 42 10.00 baht/litre exempted Priviledged Individuals according to Agreement between Thailand and United Nations or Internation Lawas or Agreement with Foreign Countries or Diplomatic Reciprical Basis as per Regulations, Procedures and Conditions specified by Director General (4) Gasohol with not less than 42 10.00 baht/litre 0 6.300 baht/litre 9 percent of Ethanol 1.2 Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties - Naphta reformate, Pyrolysis, Gasoline 42 10.00 baht/litre 36 7.000 baht/litre and other fluids with similar properties 1.3 Kerosene and Similar Lighting Oil - Kerosene and Similar Lighting Oil 34 4.00 baht/litre 0 3.055 baht/litre 1.4 Fuel oil for Jet Plane (1) Fuel oil for jet Airplane which is not 34 4.00 baht/litre 23 3.00 baht/litre an aircraft (2) Fuel oil for Jet Airplane for 34 4.00 baht/litre 1 0.20 baht/litre Domestic Aircraft as per Regulations, Procedures and Conditions specified by Director General (3) Fuel for Jet Airplane used as Fuel for 34 4.00 baht/litre exempted Outbound Aircraft as per Regulations, Procedures and Conditions specified by Director General 1.5 Gasoline and other similar types of oil Excise Tax Rate Annual Report 2010 22 (1) Diesel with sulphuric content 34 10.00 baht/litre 0 5.310 baht/litre exceeding 0.035 percent by weight (2) Diesel with sulphuric content 34 10.00 baht/litre 0 5.310 baht/litre not exceeding 0.035 percent by weight (3) Diesel to be Sold in Contiguous Zone of 34 10.00 baht/litre exempted the Kingdom as per Regulations, Procedures and Conditions specified by Director General (4) Diesel to be Sold in Contiguous Zone 34 10.00 baht/litre exempted of the Kingdom for Vassles Registered under the Thai Vassle Act B.E. 2481 (1938) and the Remaining Fuel for Normal Use of Such Vassle while Travelling into the Kingdom (5) Diesel with Methylester Bio-Diesel of Fatty 34 10.00 baht/litre 0 5.040 baht/litre Acid not less than 4 percent as per Rules, Procedures and Conditions specified by Director General 1.6 Natural Gas Liquid (N.G.L) and similar products (1) Natural Gas Liquid (N.G.L) 42 10.00 baht/litre 36 5.310 baht/litre and similar products (2) Natural Gas Liquid (N.G.L) 42 10.00 baht/litre exempted and similar products to be used in refining process of a refinery 1.7 Liquid Petroleum Gas (L.P.G), Propane and similar products (1) Liquid Petroleum Gas (L.P.G), 34 9.00 baht/kg. 0 2.17 baht/kg. Propane and similar products (2) Liquid Propane and similar products 34 9.00 baht/kg. 23 2.17 baht/kg. (3) Liquefied Petroleum Gas (LPG), 34 9.00 baht/kg. exempted Propane Gas and Similar Gases used in Electricity Generation which would be Ceiling Rate Applied Rate Item Ad Per Volume Ad Per Volume Valorem THB Valorem THB Excise Tax Rate The Excise Department 23 wholly sold to the Electricity Generating Authority of Thailand as per Rules, Procedures and Conditions specified by 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 34 13.00 baht/kg. exempted isomer in liquid form and gas or similar products (2) Liquid Ethane 34 13.00 baht/kg. 23 2.17 baht/kg. 1.9 Liquid Ethylene, Liquid Propylene, Liquid Butylene, Bytylene isomer in liquid form, Liquid Butadiene and similar products (1) Liquid Ethylene, Liquid Propylene, Liquid 34 9.00 baht/kg. 23 2.17 baht/kg. Butylene, Bytylene isomer in liquid form, Liquid Butadiene and similar products (2) Liquid Ethylene and similar products only 34 9.00 baht/kg. exempted with purity exceeding 95 percent (3) Liquid Propylene, Liquid Butylene 34 9.00 baht/kg. exempted Butylene isomer in liquid form, Liquid Butadiene and similar products only with purity exceeding 90 percent 1.10 Methane Gas, Ethane Gas, Propane Gas, Butane Gas, Butane isomer in gas form and similar products (1) Ethane Gas 34 13.00 baht/kg. 23 2.17 baht/kg. (2) Propane Gas 34 13.00 baht/kg. 23 2.17 baht/kg. (3) Methane Gas, Ethane Gas Butane isomer in 34 13.00 baht/kg. exempted gas form and similar products 1.11 Ethylene, Propylene, Butylene, Butylene isomer in gas form and similar products Ceiling Rate Applied Rate Item Ad Per Volume Ad Per Volume Valorem THB Valorem THB Excise Tax Rate Annual Report 2010 24 (1) Ethylene, Propylene, Butylene, Butylene 34 9.00 baht/kg. exempted isomer in gas form and similar products 1.12 Fuel oil or similar products 42 10.00 baht/litre 5 - 1.13 Product which is mixture of bitumen used as fuel (1) Product which is mixture of bitumen 42 10.00 baht/litre 12 - used as fuel (2) Products as part of Pitumen used as 42 10.00 baht/litre 1 - Fuel for Electricity Genertion which would be wholly sold to the Electricity Generating Authority of Thailand as per Rules, Procedures and Conditions specified by Director General 1.14 Hydrocarbon Solvent only with qualities as per specified by the Director General (1) Hydrocarbon solvent only with 42 10.00 baht/litre 30 - properties as per specified by Director-General (2) Hydrocarbon solvent only with 42 10.00 baht/litre exempted - properties to be used in manufacturing plant as per specified by Director-General 1.1-1.14 (1) Oil and Oil Products Manufactured - - exempted - I by the ndustrial Entrepreneur and Used within the Manufacturing Process of such Industry as per Rules and Conditions specified by Director General (2) Oil and Oil Products Used as Raw Materials or - - exempted - Part of Production within Oil and Oil Product Plantas per Rules and Condtions specified by Director General

References