Difference between revisions of "Beverage"

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(Excise Tax Rate)
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==== List of Properties for Data Analysis Purpose ====
 
==== List of Properties for Data Analysis Purpose ====
  
== Excise Tax Rate ==
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==Excise Tax Rate for Beverage==
* 2. Beverage
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{| class="wikitable"
**2.1 Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent
+
! valign="top" width="70px"| Item
*** (1) in a container with capacity not exceeding 440 c.c.
+
! valign="top" width="300px"| Description
*** (2) in a container with capacity Exceeding 440 c.c.
+
! valign="top"| Ceiling (Ad Valorem)
*** (3) produced or packed or pumped from drink vending machine
+
! valign="top"| Ceiling (Per Volume)
** 2.2 Mineral water and soft drink with added sugar or other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 2.3
+
! valign="top"| Applied Rate (Ad Valorem)
*** (1) in a container with capacity not exceeding 440 c.c.
+
! valign="top"| Applied Rate (Per Volume)
*** (2) in a container with capacity exceeding 440 c.c.
+
|- valign="top"
*** (3) produced or packed or pumped from drink vending machine
+
| 02.01
** 2.3 Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners
+
| colspan=8 | Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent
*** (1) in a container with capacity not exceeding 440 c.c.
+
|- valign="top"
*** (2) in a container with capacity exceeding 440 c.c.
+
| 02.01 (1)
*** (3) produced or packed or pumped from drink vending machine
+
| (1) in a container with capacity not exceeding 440 c.c.
** - Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General
+
| align="center" | 25
*** (1) in a container with capacity not exceeding 440 c.c.
+
| align="center" | 0.77 baht/container
*** (2) in a container with capacity exceeding 440 c.c.
+
| align="center" | 25
*** (3) produced or packed or pumped from drink vending machine
+
| align="center" | 0.77 baht/container
 +
|- valign="top"
 +
| 02.01 (2)
 +
| (2) in a container with capacity exceeding 440 c.c.
 +
| align="center" | 25
 +
| align="center" | 0.77 baht/440 c.c.
 +
| align="center" | 25
 +
| align="center" | 0.77 baht/440 c.c.
 +
|- valign="top"
 +
| 02.01 (3)
 +
| (3) produced or packed or pumped from drink vending machine
 +
| align="center" | 25
 +
| align="center" | 0.77 baht/440 c.c.
 +
| align="center" | 25
 +
| align="center" | 0.77 baht/440 c.c.
 +
|- valign="top"
 +
| 02.02
 +
| colspan=8 |Mineral water and soft drink with added sugar or other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 02.03
 +
|- valign="top"
 +
| 02.02 (1)
 +
| (1) in a container with capacity not exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/container
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/container
 +
|- valign="top"
 +
| 02.02 (2)
 +
| (2) in a container with capacity exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/440 c.c.
 +
|- valign="top"
 +
| 02.02 (3)
 +
| (3) produced or packed or pumped from drink vending machine
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/440 c.c.
 +
|- valign="top"
 +
| 02.03
 +
| colspan=8 | Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners
 +
|- valign="top"
 +
| 02.03 (1)
 +
| (1) in a container with capacity not exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/container
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/container
 +
|- valign="top"
 +
| 02.03 (2)
 +
| (2) in a container with capacity exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/440 c.c.
 +
|- valign="top"
 +
| 02.03 (3)
 +
| (3) produced or packed or pumped from drink vending machine
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.37 baht/440 c.c.
 +
|- valign="top"
 +
|
 +
| colspan=8 | Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General
 +
|- valign="top"
 +
| 02.03 (1)
 +
| (1) in a container with capacity not exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/container
 +
| colspan=2 align="center" | exempted
 +
|- valign="top"
 +
| 02.03 (2)
 +
| (2) in a container with capacity exceeding 440 c.c.
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| colspan=2 align="center" | exempted
 +
|- valign="top"
 +
| 02.03 (3)
 +
| (3) produced or packed or pumped from drink vending machine
 +
| align="center" | 20
 +
| align="center" | 0.45 baht/440 c.c.
 +
| colspan=2 align="center" | exempted
 +
|}
  
 
== References ==
 
== References ==

Revision as of 08:31, 24 August 2015

General Knowledge

Product Categories and Properties

Data Taxonomy is a classification of product for easier management and classification.

Data Property is a data field of product used for educational purpose and analysis for reports in various form

Product Categories

  • Beverage product
    • Non-flavored Beverage
      • Artificial Mineral Water
      • Soda Water
      • Non-flavored Carbonated Drink
    • Flavored Beverage
      • Flavored Carbonated Drink
      • Flavored Mineral Waters
      • Other Drinks
        • Sport Drink
        • Energy Drink
    • Fruit and Vegetable Beverage
      • Coffee
      • Tea
      • Fruit and Vegetable Juice

Product Properties

List of Properties Used in Excise Tax Calculation

List of Properties for Data Analysis Purpose

Excise Tax Rate for Beverage

Item Description Ceiling (Ad Valorem) Ceiling (Per Volume) Applied Rate (Ad Valorem) Applied Rate (Per Volume)
02.01 Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent
02.01 (1) (1) in a container with capacity not exceeding 440 c.c. 25 0.77 baht/container 25 0.77 baht/container
02.01 (2) (2) in a container with capacity exceeding 440 c.c. 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c.
02.01 (3) (3) produced or packed or pumped from drink vending machine 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c.
02.02 Mineral water and soft drink with added sugar or other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 02.03
02.02 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container
02.02 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.02 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.03 Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners
02.03 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container
02.03 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
02.03 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c.
Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General
02.03 (1) (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container exempted
02.03 (2) (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. exempted
02.03 (3) (3) produced or packed or pumped from drink vending machine 20 0.45 baht/440 c.c. exempted

References