Motorcycle
From Excise Manual Thailand
Visit the details of motorcycle products under the Excise Act, B.E. 2560 Click here
Contents
General Knowledge of Motorcycle
Mean of Land Traffic Act B.E.2522
- Car mean all vehicles used in transport with engine power, electric power or other energy and mean it with all the trailers of the car except the train.
Mean of Royal Institute
- Motorcycle mean vehicles used in transport with engine power, electric power or other energy have no more than two wheels. If the trailer wheels add no more than one wheel.
Motorcycle Product Properties
| No. | Property | Definition |
|---|---|---|
| 1 | Color | The color of motorcycles |
| 2 | Fuel type | Type of fuel Can be divided into two categories
|
| 3 | Model | Model of motorcycles Manufacturers |
| 4 | Cylinder capacity | Cylinder capacity of the engine of the motorcycle it is measured in cc or called displacement |
| 5 | Gear type | Transmission of motorcycle
|
| 6 | Engine type | The engine used to drive
|
| 7 | Engine number | The identification number of motorcycle engines |
| 8 | Chassis number | The identification number of the motorcycle chassis |
| 9 | Main trademark | means a mark used or proposed to be used on or in connection with goods to distinguish the goods with which the trademark of the owner of such trademark is used from goods under another person’s trademark |
| 10 | Deputy trademark | zzz |
Excise Tax Rate for Motorcycle
| Item | Description | Ceiling Rate (Ad Valorem) | Applied Rate (Ad Valorem) |
|---|---|---|---|
| Section 8. Others | |||
| 08.90(2) | Motorcycle | ||
| 08.90(2.1) | (2.1) with cylindrical volume not exceeding 150 c.c. | 30 | 3 |
| 08.90(2.2) | (2.2) with cylindrical volume exceeding 150 c.c. but not exceeding 500 c.c. | 30 | 5 |
| 08.90(2.3) | (2.3) with cylindrical volume exceeding 500 c.c. but not exceeding 1,000 c.c. | 30 | 10 |
| 08.90(2.4) | (2.4) with cylindrical volume exceeding 1,000 c.c. | 30 | 20 |
| 08.90(2.5) | (2.5) others | 50 | exempted |
Excise Tax Rate Search System for Motorcycle
Motorcycle 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.
Related Excise Forms
| Form Code | Form Title | Download 
|
|---|---|---|
| PorSor 01-04 | Excise Department, Ministry of Finance The Application Form for Excise Registration | PorSor 01-04 |
| PorSor 01-05 | Excise Department, Ministry of Finance Application for obtaining the duplicate excise registration Application for notifying the relocation/dissolution/transfer of business, industrial plant or service place | PorSor 01-05 |
| PorSor 01-12 | Excise Department, Ministry of Finance Application for Excise Tax | PorSor 01-12 |
| PorSor 01-15 | Excise Department, Ministry of Finance Excise tax return must be filed by the 15 th of month following the month the commodities were taken out of industrial plant or bonded warehouse | PorSor 01-15 |
| PorSor 01-28 | Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area | PorSor 01-28 |
| PorSor 01-28/1 | Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area by returning to the place for keeping commodities | PorSor 01-28/1 |
| PorSor 01-29 | Excise Department, Ministry of Finance Application for Excise Tax Raw Material or Part of the Commodities in the Production | PorSor 01-29 |
| PorSor 01-29/1 Khore | ||
| PorSor 01-30 | Application for tax allowance from raw materials and parts of commodities in production | PorSor 01-30 |
| PorSor 01-35 | Excise department, Ministry of finance Application for the excise tax exemption or refund | PorSor 01-35 |
| PorSor 01-42 | Excise department, Ministry of Finance Monthly Statement of raw materials, production, sale and inventory balance | PorSor 01-42 |
| PorSor 01-44 | Statement of the selling price at the industrial plant | PorSor 01-44 |
Mapping with Harmonized System Code for Motorcycle
An import/export of Motorcycle 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 Motorcycle is available, here.
