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Beverage

8,587 bytes added, 15:12, 16 April 2020
/* General Knowledge of Beverage */
== General Knowledge of Beverage ==
== Product Categories and Properties ==[[File:Shingha_Drinking_Soda.jpg|180px|thumb|right|Soda]]Data Taxonomy is a classification [[File:Coke.jpeg|180px|thumb|right|Soft drink]][[File:U.jpg|180px|thumb|right|Vegetable juice]][[File:can-of product for easier management and classification-coke.jpg|180px|thumb|right|Beverage Product Properties]]
Data Property is a data field of product used for educational purpose and analysis for reports in various form“Beverage” means:
=== Product Categories ===(1) any liquid normally used alone for drinking without or with alcohol for*Beverage product**Non-flavored Beverage***Artificial Mineral Water***Soda Water***Non-flavored Carbonated Drink**Flavored Beverage***Flavored Carbonated Drink***Flavored Mineral Waters***Other Drinks****Sport Drink****Energy Drink**Fruit and Vegetable Beverage***Coffee***Tea***Fruit less than 0.5 percent per volume and Vegetable Juicecontained in sealed container, but not including:
=== Product Properties ===:(a) natural or mineral water
==== List of Properties Used in Excise Tax Calculation ====:(b) distilled or filtered water for drinking without mixing with additives
:(c) non-carbonated beverage produced by the manufacturer for his retail sale without being preserved bychemicals
:(d) non-flavored milk and other milk whether being flavored or not, in accordance with the standard specified under the laws on food :(e) ice-flaked beverage :(f) other beverage prescribed by the Minister (2) concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site (3) liquid diet or dietary supplement under the laws on food as prescribed by the Minister ==Beverage Product Properties== List {| class="wikitable" | valign="top" align="center" style="background:#f0f0f0;"|'''No.'''| valign="top" align="center" style="background:#f0f0f0;"|'''Property'''| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''|- valign="top"| 1||Product name||Product name of Properties beverage product. Product name should be standardized for Data Analysis Purpose the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).|- valign="top"| 2||Brand||Product brand or trademark.|- valign="top"| 3||Net content||Volume of the beverage product container in the unit of cubic cubic liters. |- valign="top"| 4||Product type||Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".|- valign="top"| 5||Flavored or Non-Flavored||Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.|- valign="top"| 6||liquid diet or dietary supplement under the laws on food as prescribed by the Minister or not.||liquid diet or dietary supplement under the laws on food as prescribed by the Minister.|- valign="top"| 7||Containing fruit or vegetable juice ingredients or not||Specified whether the beverage product contains fruit or vegetable juice ingredients or not. |- valign="top"| 8||concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site or not||concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site.|- valign="top"| 9||Proportion of sweetener ingredients|| Specified types and proportion of sugar or other sweetener content in the beverage product container in the unit of cubic gram / 100 ml.|- valign="top"| 10||Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine)||For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre". |- valign="top"| 11||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.|}
==Excise Tax Rate for Beverage==
{| class="wikitable"
! | valign="top" widthalign="70pxcenter" style="background:#f0f0f0;"| Item'''Categories'''! | valign="top" widthalign="300pxcenter"| Description! valignstyle="topbackground:#f0f0f0;"| Ceiling (Ad Valorem)'''List of Particulars'''! | valign="top" align="center" style="background:#f0f0f0;"| Ceiling ('''Percentage Per Volume)Value'''! | valign="top" align="center" style="background:#f0f0f0;"| Applied Rate (Ad Valorem)'''Unit'''! | valign="top" align="center" style="background:#f0f0f0;"| Applied Rate ('''Per Volume)Unit -Baht'''
|- valign="top"
| 02.01| colspan=8 | Artificial mineral water, soda and soft drink with no added without sugar or other sweeteners sweetening agents and favouring agentwithout additives.||||||
|- valign="top"
| 02.01 (1)|| (1) in a container with capacity not exceeding 440 c.cArtificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.| align="center" | 2514| align="center" | 0.77 baht/container| align="center" | 25Liter | align="center" | 0.77 baht/container
|- valign="top"
| 02.01 (2)02 | (2) in a container with capacity exceeding 440 c|Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.c.03| align="center" | 25| align="center" | 0.77 baht/440 c.c.| align="center" | 25| align="center" | 0.77 baht/440 c.c.
|- valign="top"
| 02.01 (3)|| (31) produced Mineral water and soft drink containing sugar or packed sweetening agents or pumped from drink vending machineadditives and other beverages but not including fruit or vegetable juice under category 02.03.| align="center" | 25| align="center" | 0.77 baht/440 c.c.| align="center" | 25| align="center" | 0.77 baht/440 c.c.
|- valign="top"
| 02.02| colspan=8 |Mineral water (A)Sugar free or not more than 6 grams per 100 ml and soft drink with added sugar or without other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 02.03| align="center" | 14| align="center" | Liter | align="center" | 0
|- valign="top"
| 02.02 (1)|| (1B) in a container Sugar content over 6 grams but not more than 8 grams per 100 ml and with capacity not exceeding 440 c.cor without other sweeteners.| align="center" | 20| align="center" | 0.45 baht/container14| align="center" | 20Liter | align="center" | 0.37 baht/container10
|- valign="top"
| 02.02 (2)|| (2C) in a container with capacity exceeding 440 c.cSugar content over 8 grams but not more than 10 grams per 100 ml.| align="center" | 2014| align="center" | 0.45 baht/440 c.c.| align="center" | 20Liter | align="center" | 0.37 baht/440 c.c.30
|- valign="top"
| 02.02 (3)|| (3D) produced or packed or pumped from drink vending machineSugar content over 10 grams but not more than 14 grams per 100 ml.| align="center" | 2014| align="center" | 0.45 baht/440 c.c.Liter | align="center" | 20| align="center" | 0.37 baht/440 c.c.1
|- valign="top"
| 02||(E)Sugar content over 14 grams per 100 ml.03| colspanalign=8 "center" | Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners 14| align="center" | Liter | align="center" | 3
|- valign="top"
| 02.03 (1)|| (12) in Other beverages add of nutrients or other nutrients that have a container with capacity not exceeding 440 clegitimate number.cBut exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister.| align="center" | 20| align="center" | 0.45 baht/container| align="center" | 20| align="center" | 0.37 baht/container
|- valign="top"
| 02.03 (2)|| (2A) in a container Sugar free or not more than 6 grams per 100 ml and with capacity exceeding 440 c.cor without other sweeteners.| align="center" | 2010| align="center" | 0.45 baht/440 c.c.| align="center" | 20Liter | align="center" | 0.37 baht/440 c.c.
|- valign="top"
| 02.03 (3)|| (3B) produced Sugar content over 6 grams but not more than 8 grams per 100 ml and with or packed or pumped from drink vending machinewithout other sweeteners. | align="center" | 2010| align="center" | 0.45 baht/440 c.c.| align="center" | 20Liter | align="center" | 0.37 baht/440 c.c.10
|- valign="top"
| | colspan=8 | Fruit juice (incl. Grape mustC) and vegetable juice, without fermentation and added alcohol, whether or Sugar content over 8 grams but not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director Generalmore than 10 grams per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 0.30
|- valign="top"
| 02.03 (1)|| (1D) in a container with capacity Sugar content over 10 grams but not exceeding 440 c.cmore than 14 grams per 100 ml.| align="center" | 2010| align="center" | 0.45 baht/containerLiter | colspan=2 align="center" | exempted1
|- valign="top"
|||(E)Sugar content over 14 grams but not more than 18 per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 3|- valign="top"|||(F)Sugar content over 18 grams per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 5|- valign="top"| 02.03 ||Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not. |||||||- valign="top"|||(1) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.|||||||- valign="top"|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | align="center" | 10| align="center" | Liter | align="center" | 0|- valign="top"|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | align="center" | 10| align="center" | Liter | align="center" | 0.10|- valign="top"|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 0.30|- valign="top"|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 1|- valign="top"|||(E)Sugar content over 14 grams per 100 ml.| align="center" | 10| align="center" | Liter | align="center" | 3|- valign="top"|||(2)Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.||||||| - valign="top"|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | align="center" | 0| align="center" | Liter | align="center" | 0|- valign="top"|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | align="center" | 0| align="center" | Liter | align="center" | 0.10|- valign="top"|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 1|- valign="top"|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 3|- valign="top"|||(E)Sugar content over 14 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 5|- valign="top"|||(3) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2) , Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister.|||||||- valign="top"|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | align="center" | 3| align="center" | Liter | align="center" | 0|- valign="top"|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | align="center" | 3| align="center" | Liter | align="center" | 0.10|- valign="top"|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.| align="center" | 3| align="center" | Liter | align="center" | 0.30|- valign="top"|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.| align="center" | 3| align="center" | Liter | align="center" | 1|- valign="top"|||(E)Sugar content over 14 grams but not more than 18 grams per 100 ml.| align="center" | 3| align="center" | Liter | align="center" | 3|- valign="top"|||(F)Sugar content over 18 grams per 100 ml.| align="center" | 3| align="center" | Liter | align="center" | 5|- valign="top"| 02.04 ||Concentrated leavening used with a container machine to manufacture instant beverage to be sold to consumers at retail site.|||||||- valign="top"|||(1) Concentrated leavening used with capacity exceeding 440 ca machine to manufacture instant beverage to be sold to consumers at retail site.cThe criteria and conditions stated in the announcement by the Minister.|||||||- valign="top"|||(A)Sugar free or not more than 6 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 9|- valign="top"|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 10|- valign="top"|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 12|- valign="top"|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 16|- valign="top"|||(E)Sugar content over 14 grams but not more than 18 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 30|- valign="top"|||(F)Sugar content over 18 grams per 100 ml.| align="center" | 0| align="center" | Liter | align="center" | 44|- valign="top"|02.05||Liquid diet or dietary supplement under the laws on food as prescribed by the Minister.| align="center" | 30| align="center" | Liter
| align="center" | 20
| align="center" | 0.45 baht/440 c.c.
| colspan=2 align="center" | exempted
|- valign="top"
| 02.03 (3)90||Others as prescribed by the Ministerial Regulation.| (3) produced or packed or pumped from drink vending machinealign="center" | 30| align="center" | Liter
| align="center" | 20
| align- valign="centertop" | 0.45 baht/440 c.c.| colspan=2 align="center" | exempted
|}
== References Excise Tax Rate Search System for Beverage==<references>[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/beverage Beverage 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 Beverage==An import/export of beverage 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 beverage is available, [[Mapping between Excise Tax Code and Harmonized System Code for Beverage|here]].
</references>
[[th:คู่มือสินค้าสรรพสามิต:เครื่องปรับอากาศเครื่องดื่ม]]