Perfume and Cosmetic

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General Knowledge of Perfume and Cosmetic

Perfume products mean perfume, perfume oils or essential oils and what makes fragrance, but not included:

  • Perfume oils that are available exclusively in the production of goods
  • Products listed by the Minister in the Government Gazette

Cosmetic products mean artificial product for use on the skin or any part of human body for added protection, clean or change the aesthetic appearance by rubbing, spraying or sprinkling, but not included:

  • Pharmaceutical products
  • Products listed by the Minister in the Government Gazette

Perfume and Cosmetic Product Properties

No. Property Description
1 Product name Product name of perfume and cosmetic product.
2 Brand Product brand or trademark.
3 Domestic sell or export Specified whether the product will be sold domestically or exported.
4 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
5 Percentage of perfume oil Percentage of perfume oil in perfume and cosmetic product.
6 Percentage of alcohol Percentage of alcohol in perfume and cosmetic product.
7 Local product or not Whether the perfume and cosmetic products are local products produced within the Kingdom.
8 Net content Volume of the perfume and cosmetic product container in the unit of millilitre (ml).
9 Product type Types of perfume and cosmetic products: Eau de parfum, Eau de toilette, Eau de cologne, Perfume oil, or Essential oil.
10 Suggested retail price A suggested retail price intended by an industrialist or importer as a sale price for consumers in general. The price does not include VAT or local governments tax.

Excise Tax Rate for Perfume and Cosmetic

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
09.01 Perfume and Cosmetic
(1) Essential oil and fragrance essence not including perfume and fragrance essence as in (3) 8
(2) Essential oil 0
(3) Perfume and fragrance essence which are local products produced within the Kingdom 0
09.90 Others as prescribed in the ministerial regulations 20

Excise Tax Rate Search System for Perfume and Cosmetic

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

Mapping with Harmonized System Code for Perfume and Cosmetic

An import/export of Perfume and Cosmetic 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 Perfume and Cosmetic.