Lighting and Chandelier
From Excise Manual Thailand
General Knowledge of Electrical Lamps and Chandeliers
General knowledge
- Electrical lamps are electrical products designed for illumination purposes. The lighting direction can be controlled by the user.
- Chandeliers are decorative electrical lamps suspended from the ceiling or wall of a hall such as in a hotel, building, or residence.
- Electrical lamps and chandeliers are subject to excise tax in accordance to Excise Tax Act B.E. 2527 (1984)
Excise department definitions
- Electrical lamps and chandeliers are a type of electrical product.
- Electrical products refer to products which consume electricity and relevant components
Electrical Lamps and Chandeliers Product Properties
| No. | Property | Description |
|---|---|---|
| 1 | Main trademark | Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000) |
| 2 | Secondary trademark | Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000) |
| 3 | C.I.F. price | Cost, insurance, and freight price for imported product |
| 4 | Retail price | Retail price of product |
| 5 | Factory price | Selling price at the factory |
| 6 | Imported or domestic | Imported product or domestic product |
| 7 | Imported | Country of product origin |
| 8 | Exported | Country of product destination |
| 9 | Electrical lamp and chandelier types | Product type
1) Electrical lamp 2) Chandeliers or 3) Chandeliers made from crystals or other crystal glass |
| 10 | Materials | Materials used for this product |
Excise Tax Rate for Lighting and Chandelier
| Item | Description | Ceiling Rate (Ad Valorem) | Applied Rate (Ad Valorem) |
|---|---|---|---|
| Section 3 ElectricalAppliances | |||
| 03.02 | Lighting and chandelier for ceiling or wall, excluding those for public open space or public road | ||
| 03.02 (1) | (1) Lighting | 15 | exempted |
| 03.02 (2) | (2) Chandeliers other than those made from or contain partial lead crystal or other type of crystal | 15 | exempted |
| 03.02 (3) | (3) Chandelier made from or contain partial lead crystal or other type of crystal | 15 | 15 |
