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Petroleum and Petroleum Products

8,409 bytes removed, 13:07, 25 August 2015
/* Excise Tax Rate */
==== List of Properties for Data Analysis Purpose ====
== Excise Tax Rate ==*for 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 ==
{| class="wikitable"
| valign="top" align="center" style="background:#f0f0f0;"|'''ประเภทที่Item'''| valign="top" align="center" style="background:#f0f0f0;"|'''รายการDescription'''| valign="top" align="center" style="background:#f0f0f0;"|'''อัตราภาษีที่ใช้ในการจัดเก็บตามมูลค่า Applied Rate (ร้อยละAd Valorem)'''| valign="top" align="center" style="background:#f0f0f0;"|'''หน่วยUnit'''| valign="top" align="center" style="background:#f0f0f0;"|'''อัตราภาษีที่ใช้ในการจัดเก็บตามปริมาณ Applied Rate (หน่วย-บาทPer Volume)'''
|- valign="top"
| 01.01
|| - Petroleum and Petroleum Products||||||
||(1) Unleaded Gasoline
| align="center" |0
| align="center"|ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center"|5.6
|- valign="top"
| ||(2) Gasoline products other than (1)
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |5.6
|- valign="top"
| ||(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
|align="center"|ยกเว้นภาษีexempted
||
| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(4) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |5.04
|- valign="top"
| ||(5) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister
| align="center" |0
| align="center"|ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |4.48
|- valign="top"
| ||(6) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |0.84
|- valign="top"
| ||(1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties
| align="center" |36
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |7
|- valign="top"
| || - Kerosene and Similar Lighting Oil
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |3.055
|- valign="top"
| ||(1) Fuel oil for jet plane that are not using aircraft fuel
| align="center" |23
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |3
|- valign="top"
| ||(2) Fuel oil for jet plane for domestic aircraft as per regulations, procedures and conditions specified by the Director General
| align="center" |1
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |0.2
|- valign="top"
| ||(3) Fuel oil for jet plane used for outbound aircraft as per regulations, procedures and conditions specified by the Director General
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.05|| - Diesel and other oil with similar properties||||||
| ||(1) Diesel with sulphuric content exceeding 0.005 percent by weight
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |5.31
|- valign="top"
| ||(2) Diesel with sulphuric content not exceeding 0.005 percent by weight
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |4.25
[[http://www.ratchakitcha.soc.go.th/DATA/PDF/2558/E/055/1.PDF อ้างอิง]]
|- valign="top"
| ||(3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(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
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General
| align="center" |0
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |4.25
[[http://www.ratchakitcha.soc.go.th/DATA/PDF/2558/E/055/1.PDF Ref.]]
|- valign="top"
| ||(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
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.06|| - Natural Gas Liquid (N.G.L) and similar products
| ||(1) Natural Gas Liquid (N.G.L.) and similar products
| align="center" |36
| align="center" |ลิตร เศษของลิตรให้นับเป็นหนึ่งลิตรbaht/ litre
| align="center" |5.31
|- valign="top"
| ||(2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.07|| - Liquid Petroleum Gas (L.P.G.), Liquid Propane and similar products
| ||(1) Liquid Petroleum Gas (L.P.G.) and similar products
| align="center" |0
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(2) Liquid Propane and similar products
| align="center" |23
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(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
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.08|| - Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products
|- valign="top"
| ||(1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(2) Liquid Ethane
| align="center" |23
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products
| align="center" |23
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(2) Liquid Ethylene and similar products with purity exceeding 95 percent
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.10||- Methane, Ethane, Propane, Butane, Butane isomer in gas form, and similar products
| ||(1) Ethane
| align="center" |23
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(2) Propane
| align="center" |23
| align="center" |กิโลกรัม เศษของกิโลกรัม ให้นับเป็นหนึ่งกิโลกรัมbath/ kg.
| align="center" |2.17
|- valign="top"
| ||(3) Methane, Butane, Butane isomer in gas form and similar products
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.11|| - Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products||||||
|- valign="top"
| ||(1) Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.90||(1) Fuel oil or similar products
| align="center" |5
| align="center" |ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนดbaht/ litre
| align="center" |0
|- valign="top"
| || (2.1) Product which is a mixture of bitumen used as fuel
| align="center" |12
| align="center" |ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนดbaht/ litre
| align="center" |0
|- valign="top"
| || (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
| align="center" |1
| align="center" |ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนดbaht/ litre
| align="center" |0
|- valign="top"
| || (3.1) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department
| align="center" |30
| align="center" |ลิตรหรือกิโลกรัม ตามที่รัฐมนตรีประกาศกำหนดbaht/ litre
| align="center" |0
|- valign="top"
| || (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
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| 01.01 ถึง01-01.11 และ01and 01.90||(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| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|- valign="top"
| ||(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
| align="center" |ยกเว้นภาษีexempted||| align="center" |ยกเว้นภาษีexempted
|}