From Excise Manual Thailand
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General Knowledge of Battery

A device containing an electric cell or a series of electric cells storing chemical energy that can be converted into electrical energy, usually in the form of direct current. Battery product can be categorized as following.

  • Primary Battery product
  • Secondary Battery product
  • Battery cell performance
  • Battery cell types

Product Properties

No. Property Definition
1 Product Name Product name of Battery product.
2 Amount Number of Battery product.
3 Price Price of Battery product.
4 Suggested retail price Specified suggested retail price for the product. It is defined by the product manufacturer or importer. It is the suggested selling price to consumers that is defined honestly and openly in the regular market. The price does not include VAT or local governments tax.

Excise Tax Rate for Battery

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
Section 8 Other products
08.90(4) Battery
08.90(4)(4.1) (4.1) Battery 30 10
08.90(4)(4.2) (4.2) Battery product that produce from supply or battery component which already excise taxed 30 5

Excise Tax Rate Search System for Battery

Battery 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.

Mapping with Harmonized System Code for Battery

An import/export of Battery 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 Battery is available, here.