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Liquor2560

1,809 bytes removed, 13:18, 24 March 2020
/* Excise Tax Rate for Liquor */
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== Excise Tax Rate for Liquor==
{| class="wikitable"
!colspan="6"|Tobacco Tax Rate
|-
!rowspan="2"|Items
!colspan="2"|Maximum rate
!colspan="2"|Applied rate
|-
!Ad Valorem(%)
!Per Volume(Baht)
!Ad Valorem(%)
!Per Volume(Baht)
|-
|colspan="5"|Brewed beverage
|-
|colspan="5"|(1)Beer
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|(1.1) No more than 7 degree
|style="text-align: center;" |-
|style="text-align: center;" |-
|style="text-align: center;" |48
|style="text-align: center;" |155 Baht/Litre of pure alcohol <br > 8 baht/Litre of the amount of higher value
|-
|(1.2) Over 7 degree, collect on top of (1.1) per degree by
|style="text-align: center;" |-
|style="text-align: center;" |-
|style="text-align: center;" |-
|style="text-align: center;" |3 Baht/Litre
!rowspan="3"|Categories
!rowspan="3"|List of Particulars
!colspan="3"|Excise Rates
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!rowspan="2"|Percentage Per Value!colspan="52"|(2) Wine and sparkling wine from grapePer Volume
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|(2.1) No more than 15 degree, with final wholesale price not exceed 600 Baht and excluding VAT|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |0!Unit|style="text!Per Unit -align: center;" |1000 Baht/Litre of pure alcohol <br > 255 baht/Litre of the amount of higher value
|-
|(2.2) No more than 15 degree, with final wholesale price exceed 600 Baht and excluding VAT|style="text-align: center;" |-13.01|Liquor|style="text-align: center;" |-|style="text-align: center;" |36|style="text-align: center;" |1000 Baht/Litre of pure alcohol
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|(2.3) More than 15 degree, collect on top of (2.1) and (2.2) per degree by|style="text-align: center;" |-|(1) Fermented liquor|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |3 Baht/Litre   
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|colspanstyle="5text-align: center;"||(3a) Other than 1. and 2.Beer|style="text-align: center;" | 30|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department|style="text-align: center;" | 3,000
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|(3.1) No more than 15 degree|style="text-align: center;" |-| (b) Wine and Sparkling wine made from grapes|style="text-align: center;" |-30|style="text-align: center;" |5Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department|style="text-align: center;" |70 Baht/Litre of pure alcohol <br > 10 baht/Litre of the amount of higher value3,000
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|(3.2) More than 15 degree, collect on top of (3.1) per degree by|style="text-align: center;" |-| (c) Fermented Fruit liquor with grapes or grape wine as component|style="text-align: center;" |-30|style="text-align: center;" |-Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department|style="text-align: center;" |3 Baht/Litre  ,000
|-
|colspanstyle="5text-align: center;"|Distilled beverage| (d) Other types not (a),(b) and (c)|style="text-align: center;" | 30|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department|style="text-align: center;" | 1,000
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|colspanstyle="5text-align: center;"||(12)White spirit without coloring, blends or additivesDistilled liquor|style="text-align: center;" | |style="text-align: center;" | |style="text-align: center;" |
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|(1.1) No more than 40 degree|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |4|style="text-align: center;" |145 Baht/Litre of pure alcohol <br > 40 baht/Litre of the amount of higher value|-|(1.2a) More than 40 degree, collect on top of (1.1) per degree byWhite wine|style="text-align: center;" |-30|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |3 Baht/Litre  |-|colspan="5"|(2) Other than (1)|-|(2.1) No more than 45 degree|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |25|style="text-align: center;" |250 Baht/Litre Per liter of pure alcohol <br > 50 baht/Litre of the amount of higher value|-|(2.2) More than 45 degree, collect on top of (2.1) per degree proved by|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |3 Baht/Litre   |-|colspan="5"|(3) Ethanol (Spirit with over 80 degree measurement meter of pure alcohol)|-|(3.1) for use in industry or being conversed according to the methods specified certified by the Director General Excise Department|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |0|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 1 baht/Litre of the amount of higher value|-|(3.2) for use in medicine, pharmaceutical and scientific purpose according to the methods specified by the Director General|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |0|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 0.05 baht/Litre of the amount of higher value|-|(3.3) Other than (3.1) and (3.2)|style="text-align: center;" |-|style="text-align: center;" |-|style="text-align: center;" |0|style="text-align: center;" |6 Baht/Litre of pure alcohol <br > 0.00 baht/Litre of the amount of higher value   000
|-
|style="text-align: center;" |
| (b) Other types not (a)
|style="text-align: center;" | 30
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" | 1,000
|}