Difference between revisions of "Beverage"

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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==
 
==Excise Tax Rate for Beverage==
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[http://etrs.excise.go.th/web/index.php?domain=Beverage Beverage 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.
 
[http://etrs.excise.go.th/web/index.php?domain=Beverage Beverage 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.
  
== References ==
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==Mapping with Harmonized System Code for Beverage==
<references>
+
An import/export of xxx 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 xxx is available, [[Mapping between Excise Tax Code and Harmonized System Code for Beverage|here]].
  
</references>
 
  
 
[[th:คู่มือสินค้าสรรพสามิต:เครื่องปรับอากาศ]]
 
[[th:คู่มือสินค้าสรรพสามิต:เครื่องปรับอากาศ]]

Revision as of 08:55, 24 August 2015

General Knowledge of Beverage

The Excise Tariff Act 2527 defines Beverage products that are under the excise law as drinks which normally can be consumed without dilution and without alcohol. Such a product may or may not contain carbon dioxide and is packaged in sealed containers. Some examples include flavored mineral water, sweetened drink, fruit and vegetable juice and soda water, etc. It also includes beverages produced or packed or pumped from drink vending machine, although not in sealed containers. Beverage products do not include the follows:

  • Water or natural mineral water
  • Distilled or filtered water for drinking without embellishments.
  • Beverage manually manufactured for retail that does not contain carbon dioxide and is without chemical preservatives.
  • Fresh milk, flavored or non-flavored milk, etc., in accordance with the law on food.
  • Drinks that are defined by the Minister in the Government Gazette.

Beverage Product Properties

No. Property Definition
1 yyy zzz
2 yyy zzz
3 yyy zzz

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

Excise Tax Rate Search System for Beverage

Beverage 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 Beverage

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