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Boat

728 bytes added, 7 May
/* Boat Product Property */
According to the Definition in Thai Vessel Act,
*'''Boats''' mean water vehicles which are divided into several categories. Boats related to excise tax include yacht which are recreational water vehicles that are luxurious and expensive and used for traveling in the seas and oceans.
*'''Yatch''' is considered a recreation sport boat or ship similar to Speed Boat, Power Boat and Jetski according to the classification of the Marine Department, which can be classified into the type of Yacht below.
**'''Sailing Boat''' is Yacht sailing with engine power in generallygeneral, vary from small to the large size, more than 200 gross tons or so-called Mega Yacht.
**'''Motor Boat'''
Definition of Boats, according to Excise Department of Thailand
*'''Boats''' refers to all kind kinds of water vehicles.
==Boat Product Property==
|-
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| CIF C.I.F. prices
| Cost for Insurance and Freight for imported goods.
|-
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| Retail Suggested retail price| Retail A suggested retail price of the productsintended by an industrialist or importer as a sale price for consumers in general. The price does not include VAT or local government tax.
|-
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| Prices at Industrial plants
| SellingPrice at the electrical lamps and chandeliers Industrial plant which The industrial enterprises of electrical lamps and chandeliers must inform the Excise Department for taxation.
|-
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| Imported or Domestic product
| Specified whether the product is "Imported" or "Domestic" product.
|-
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| Import from
| The Countries which send the imported goods to the industrial enterprises.
|-
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| Export to
| Exports to any destination where exporters ship electrical lamps and chandelier goods out of the country.
|-
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| Recreational boat or not
| Is it a recreational boat or not, answer yes if it is imported goods a recreational boat and no if not imported goodsa recreational boat.
|-
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| Sport boat or not
| Is it a sport boat or not, answer yes if it is imported goods a sport boat and no if not imported goodsa sport boat.
|}
== Excise Tax Rate for boat Boat ==
{| class="wikitable"
! Item ! Descriptionrowspan="3"|Categories! Ceiling Rate (Ad Valorem) rowspan="3"|List of Particulars! Applied Rate (Ad Valorem) colspan="3"|Excise Rates
|-
!rowspan="2"|Percentage Per Value!colspan="2"|Per Volume(Baht)|-!Unit!Per Unit-Baht|-|08.01|Yacht and boat used for leisure purpose|style="widthtext-align: 10%center;"|0|style="text-align: center;" | |style="text-align: center;" | |-|08.90|Others as prescribed in the ministerial regulations|style="widthtext-align: 50%center;"| Section 6 Boat30|style="widthtext-align: 20%center;"| |style="widthtext-align: 20%center;"|
|-
| 06.01
| Yacht and boat used for leisure purpose
| 50
| exempted
|}
==Excise Tax Rate Search System for Boat==
[http://etrs.excisebeehive.go.thasia/webtaxRecommendation/searchTaxDuty/index.php?domain=Boat&class=boat Boat 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 Calculation==Excise tariff calculation for boats is based on Excise rate per value only.  Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
==Mapping with Harmonized System Code for Boat==An import/export of boat 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 [[th:เรือMapping between Excise Tax Code and Harmonized System Code for Boat|the mapping between Excise Tax Code and Customs' Harmonized System Code for boat]].
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