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Petroleum and Petroleum Products

5,776 bytes added, 09:45, 6 January 2015
/* Excise Tax Rate */
== Excise Tax Rate ==
Petroleum and Petroleum Products
1.1 Gasoline and Similar Products
(1) Unleaded Gasoline 42 10.00 baht/litre 0 7.000 baht/litre
(2) Gasoline other than (1) 42 10.00 baht/litre 0 7.000 baht/litre
(3) Unleaded Gasoline Imported for Resell to 42 10.00 baht/litre exempted
Priviledged Individuals according to
Agreement between Thailand and United
Nations or Internation Lawas or Agreement
with Foreign Countries or Diplomatic
Reciprical Basis as per Regulations,
Procedures and Conditions specified by
Director General
(4) Gasohol with not less than 42 10.00 baht/litre 0 6.300 baht/litre
9 percent of Ethanol
1.2 Naphta reformate, Pyrolysis, Gasoline
and other fluids with similar properties
- Naphta reformate, Pyrolysis, Gasoline 42 10.00 baht/litre 36 7.000 baht/litre
and other fluids with similar properties
1.3 Kerosene and Similar Lighting Oil
- Kerosene and Similar Lighting Oil 34 4.00 baht/litre 0 3.055 baht/litre
1.4 Fuel oil for Jet Plane
(1) Fuel oil for jet Airplane which is not 34 4.00 baht/litre 23 3.00 baht/litre
an aircraft
(2) Fuel oil for Jet Airplane for 34 4.00 baht/litre 1 0.20 baht/litre
Domestic Aircraft as per Regulations,
Procedures and Conditions specified by
Director General
(3) Fuel for Jet Airplane used as Fuel for 34 4.00 baht/litre exempted
Outbound Aircraft as per Regulations,
Procedures and Conditions specified
by Director General
1.5 Gasoline and other similar types of oil
Excise Tax Rate
Annual Report 2010
22
(1) Diesel with sulphuric content 34 10.00 baht/litre 0 5.310 baht/litre
exceeding 0.035 percent by weight
(2) Diesel with sulphuric content 34 10.00 baht/litre 0 5.310 baht/litre
not exceeding 0.035 percent by weight
(3) Diesel to be Sold in Contiguous Zone of 34 10.00 baht/litre exempted
the Kingdom as per Regulations,
Procedures and Conditions specified
by Director General
(4) Diesel to be Sold in Contiguous Zone 34 10.00 baht/litre exempted
of the Kingdom for Vassles Registered
under the Thai Vassle Act B.E. 2481
(1938) and the Remaining Fuel for Normal
Use of Such Vassle while Travelling into
the Kingdom
(5) Diesel with Methylester Bio-Diesel of Fatty 34 10.00 baht/litre 0 5.040 baht/litre
Acid not less than 4 percent as per Rules,
Procedures and Conditions specified by
Director General
1.6 Natural Gas Liquid (N.G.L) and
similar products
(1) Natural Gas Liquid (N.G.L) 42 10.00 baht/litre 36 5.310 baht/litre
and similar products
(2) Natural Gas Liquid (N.G.L) 42 10.00 baht/litre exempted
and similar products to be used
in refining process of a refinery
1.7 Liquid Petroleum Gas (L.P.G),
Propane and similar products
(1) Liquid Petroleum Gas (L.P.G), 34 9.00 baht/kg. 0 2.17 baht/kg.
Propane and similar products
(2) Liquid Propane and similar products 34 9.00 baht/kg. 23 2.17 baht/kg.
(3) Liquefied Petroleum Gas (LPG), 34 9.00 baht/kg. exempted
Propane Gas and Similar Gases used
in Electricity Generation which would be
Ceiling Rate Applied Rate
Item Ad Per Volume Ad Per Volume
Valorem THB Valorem THB
Excise Tax Rate
The Excise Department
23
wholly sold to the Electricity Generating
Authority of Thailand as per Rules,
Procedures and Conditions
specified by 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 34 13.00 baht/kg. exempted
isomer in liquid form and gas or
similar products
(2) Liquid Ethane 34 13.00 baht/kg. 23 2.17 baht/kg.
1.9 Liquid Ethylene, Liquid Propylene,
Liquid Butylene, Bytylene isomer in liquid form,
Liquid Butadiene and similar products
(1) Liquid Ethylene, Liquid Propylene, Liquid 34 9.00 baht/kg. 23 2.17 baht/kg.
Butylene, Bytylene isomer in liquid form,
Liquid Butadiene and similar products
(2) Liquid Ethylene and similar products only 34 9.00 baht/kg. exempted
with purity exceeding 95 percent
(3) Liquid Propylene, Liquid Butylene 34 9.00 baht/kg. exempted
Butylene isomer in liquid form, Liquid
Butadiene and similar products only with
purity exceeding 90 percent
1.10 Methane Gas, Ethane Gas, Propane Gas,
Butane Gas, Butane isomer in gas form and
similar products
(1) Ethane Gas 34 13.00 baht/kg. 23 2.17 baht/kg.
(2) Propane Gas 34 13.00 baht/kg. 23 2.17 baht/kg.
(3) Methane Gas, Ethane Gas Butane isomer in 34 13.00 baht/kg. exempted
gas form and similar products
1.11 Ethylene, Propylene, Butylene,
Butylene isomer in gas form and
similar products
Ceiling Rate Applied Rate
Item Ad Per Volume Ad Per Volume
Valorem THB Valorem THB
Excise Tax Rate
Annual Report 2010
24
(1) Ethylene, Propylene, Butylene, Butylene 34 9.00 baht/kg. exempted
isomer in gas form and similar products
1.12 Fuel oil or similar products 42 10.00 baht/litre 5 -
1.13 Product which is mixture of bitumen
used as fuel
(1) Product which is mixture of bitumen 42 10.00 baht/litre 12 -
used as fuel
(2) Products as part of Pitumen used as 42 10.00 baht/litre 1 -
Fuel for Electricity Genertion which would
be wholly sold to the Electricity Generating
Authority of Thailand as per Rules,
Procedures and Conditions specified by
Director General
1.14 Hydrocarbon Solvent only with
qualities as per specified by the
Director General
(1) Hydrocarbon solvent only with 42 10.00 baht/litre 30 -
properties as per specified by
Director-General
(2) Hydrocarbon solvent only with 42 10.00 baht/litre exempted -
properties to be used in
manufacturing plant as per
specified by Director-General
1.1-1.14 (1) Oil and Oil Products Manufactured - - exempted -
I by the ndustrial Entrepreneur and
Used within the Manufacturing Process of
such Industry as per Rules and
Conditions specified by
Director General
(2) Oil and Oil Products Used as Raw Materials or - - exempted -
Part of Production within Oil and Oil Product
Plantas per Rules and Condtions specified
by Director General
== References ==
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