Difference between revisions of "Beverage"

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== General Knowledge of Beverage ==
 
== General Knowledge of Beverage ==
  
The Excise Tariff Act B.E.2527 (1984) 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:  
+
[[File:Shingha_Drinking_Soda.jpg|180px|thumb|right|Soda]]
* Water or natural mineral water
+
[[File:Coke.jpeg|180px|thumb|right|Soft drink]]
* Distilled or filtered water for drinking without embellishments.
+
[[File:U.jpg|180px|thumb|right|Vegetable juice]]
* Beverage manually manufactured for retail that does not contain carbon dioxide and is without chemical preservatives.
+
[[File:can-of-coke.jpg|180px|thumb|right|Beverage Product Properties]]
* 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” means:
 +
 
 +
(1) any liquid normally used alone for drinking without or with alcohol for
 +
less than 0.5 percent per volume and contained in sealed container, but not including:
 +
 
 +
:(a) natural or mineral water
 +
 
 +
:(b) distilled or filtered water for drinking without mixing with additives
 +
 
 +
:(c) non-carbonated beverage produced by the manufacturer for his retail sale without being preserved bychemicals
 +
 
 +
:(d) non-flavored milk and other milk whether being flavored or not, in accordance with the standard specified under the laws on food
 +
 
 +
:(e) ice-flaked beverage
 +
 
 +
:(f) other beverage prescribed by the Minister
 +
 
 +
(2) concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site
 +
 
 +
(3) liquid diet or dietary supplement under the laws on food as prescribed by the Minister
  
 
==Beverage Product Properties==
 
==Beverage Product Properties==
Line 14: Line 33:
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
|- valign="top"
 
|- valign="top"
| 1||Product name||ชื่อผลิตภัณฑ์ของสินค้า ที่เป็นมาตรฐานเดียวกัน เช่น ตามมาตรฐานฉลากสินค้าของอย.
+
| 1||Product name||Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).
 
|- valign="top"
 
|- valign="top"
| 2||Brand||เครื่องหมายหรือ สัญลักษณ์หรือตราที่ใช้กับสินค้าหรือบริการ ซึ่งเครื่องหมายที่ให้ความคุ้มครองตาม พระราชบัญญัติเครื่องหมายการค้า พ.ศ. 2534 แก้ไขเพิ่มเติมโดยพระราชบัญญัติเครื่องหมายการค้า (ฉบับที่ 2) พ.ศ.2543 ให้ใส่ชื่อเครื่องหมายการค้าหลักของสินค้าหรือบริการ
+
| 2||Brand||Product brand or trademark.
 
|- valign="top"
 
|- valign="top"
| 3||Net content||ปริมาตรสุทธิของ สินค้าเครื่องดื่ม ต่อหนึ่งหน่วยภาชนะ มีหน่วยเป็นลูกบาศก์เซ็นติเมตร (ลบซม.) เท่านั้น ยกเว้นเครื่องขายเครื่องดื่มให้ระบุปริมาตรสุทธิเป็นหน่วยลิตร
+
| 3||Net content||Volume of the beverage product container in the unit of cubic cubic liters.  
 
|- valign="top"
 
|- valign="top"
| 4||Product group||ระบุว่าเป็นสินค้าเครื่องดื่มที่บรรจุภาชนะ หรือ ได้จากเครื่องขายเครื่องดื่ม
+
| 4||Product type||Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
 
|- valign="top"
 
|- valign="top"
| 5||Import or Domestic product||ระบุว่าเป็นสินค้าที่นำเข้ามาจากต่างประเทศหรือไม่
+
| 5||Flavored or Non-Flavored||Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
 
|- valign="top"
 
|- valign="top"
| 6||Carbonated or Non-Carbonated||ระบุว่าสินค้าเครื่องดื่มนี้มีการอัดก๊าซหรือไม่ (เครื่องดื่มที่มีการอัดก๊าซ หมายความรวมถึงน้ำแร่ตามธรรมชาติที่มีปริมาณก๊าซคาร์บอนไดออกไซด์เกินกว่าปริมาณก๊าซคาบอนไดออกไซด์จากแหล่งที่ผลิตน้ำแร่นั้นด้วย)
+
| 6||liquid diet or dietary supplement under the laws on food as prescribed by the Minister or not.||liquid diet or dietary supplement under the laws on food as prescribed by the Minister.
 
|- valign="top"
 
|- valign="top"
| 7||Flavored or Non-Flavored||ระบุว่าสินค้าเครื่องดื่มมีการเติมน้ำตาล หรือสารทำให้หวานอื่นๆ หรือ ปรุงกลิ่นรสหรือไม่
+
| 7||Containing fruit or vegetable juice ingredients or not||Specified whether the beverage product contains fruit or vegetable juice ingredients or not.
 
|- valign="top"
 
|- valign="top"
| 8||Containing fruit or vegetable juice ingredients or not||ระบุว่าสินค้าเครื่องดื่มมีส่วนผสมของน้ำพืชผักหรือไม่
+
| 8||concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site or not||concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site.
 
|- valign="top"
 
|- valign="top"
| 9||Types and proportion of fruit or vegetable juice ingredients||มีส่วนผสมหลักที่เป็นน้ำผลไม้และน้ำพืชผักชนิดใดอยู่ในเครื่องดื่ม และมีส่วนผสมนี้คิดเป็นสัดส่วนเท่าใดของเครื่องดื่ม ทั้งนี้ควรตรงตามที่ระบุในฉลากสินค้า อย.  
+
| 9||Proportion of sweetener ingredients|| Specified types and proportion of sugar or other sweetener content in the beverage product container in the unit of cubic gram / 100 ml.
- สามารถระบุได้มากกว่า 1 รายการ แต่ไม่ควรเกิน 15 รายการ
+
|- valign="top"
 +
| 10||Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine)||For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre".  
 +
|- valign="top"
 +
| 11||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.
 +
|}
  
- สินค้าเครื่องดื่มที่มีส่วนผสมของน้ำผลไม้และน้ำพืชผักจะต้องระบุค่าคุณสมบัติของสินค้า “ส่วนผสมหลัก และร้อยละของน้ำผลไม้และน้ำพืชผักในเครื่องดื่ม” เสมอ (required property) สินค้าเครื่องดื่มที่มิได้มีส่วนผสมของน้ำผลไม้และน้ำพืชผัก ไม่ต้องระบุค่าคุณสมบัตินี้
+
==Excise Tax Rate for Beverage==
 +
{| class="wikitable"
 +
| valign="top" align="center" style="background:#f0f0f0;"|'''Categories'''
 +
| valign="top" align="center" style="background:#f0f0f0;"|'''List of Particulars'''
 +
| valign="top" align="center" style="background:#f0f0f0;"|'''Percentage Per Value'''
 +
| valign="top" align="center" style="background:#f0f0f0;"|'''Unit'''
 +
| valign="top" align="center" style="background:#f0f0f0;"|'''Per Unit -Baht'''
 
|- valign="top"
 
|- valign="top"
| 10||Containing stimulant ingredients||มีส่วนผสมของสารที่ให้พลังงานหรือไม่ เช่น ทอรีน อินโนซิทอล หรือ กลูโคโรโนแลกโตน เป็นต้น (สินค้าเครื่องดื่มที่มีส่วนผสมของน้ำผลไม้และน้ำพืชผักจะต้องระบุค่าคุณสมบัติของสินค้า “มีส่วนผสมของสารที่ให้พลังงานหรือไม่” เสมอ (required property) สินค้าเครื่องดื่มที่มิได้มีส่วนผสมของน้ำผลไม้และน้ำพืชผัก อาจระบุค่าคุณสมบัตินี้หรือไม่ก็ได้ (optional property))
+
| 02.01 ||Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.||||||
 
|- valign="top"
 
|- valign="top"
| 11||Proportion of sweetener ingredients||สัดส่วนของน้ำตาลหรือสารให้ความหวานที่เติมลงในเครื่องดื่ม ทั้งนี้ควรตรงตามที่ระบุในฉลากสินค้า อย. (คุณสมบัติของสินค้านี้เป็นการออกแบบเพื่อรองรับการใช้งานในอนาคต อาจระบุค่าคุณสมบัตินี้หรือไม่ก็ได้ (optional property))
+
|||(1) Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.
 +
|  align="center" | 14
 +
| align="center" | Liter
 +
| align="center" | 0
 
|- valign="top"
 
|- valign="top"
| 12||Containing caffeine or not||มีส่วนผสมของสารคาเฟอีนหรือไม่ (คุณสมบัติของสินค้านี้เป็นการออกแบบเพื่อรองรับการใช้งานในอนาคต อาจระบุค่าคุณสมบัตินี้หรือไม่ก็ได้ (optional property))
+
| 02.02 ||Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03||||||
 
|- valign="top"
 
|- valign="top"
| 13||Proportion of caffeine||สัดส่วนของสารคาเฟอีนในเครื่องดื่ม ทั้งนี้ควรตรงตามที่ระบุในฉลากสินค้า อย. (คุณสมบัติของสินค้านี้เป็นการออกแบบเพื่อรองรับการใช้งานในอนาคต อาจระบุค่าคุณสมบัตินี้หรือไม่ก็ได้ (optional property))
+
|||(1)Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03.
 +
| align="center" |
 +
| align="center" |
 +
| align="center" |
 
|- valign="top"
 
|- valign="top"
| 14||Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine)||ใช้ระบุหน่วยภาชนะบรรจุของสินค้าเครื่องดื่ม เพื่อใช้สำหรับการคำนวณภาษีตามปริมาณ หรือประกาศราคาขายต่อหน่วย สำหรับเครื่องขายเครื่องดื่มจะหมายถึงหน่วยนับ สำหรับการคำนวณภาษีตามปริมาณ หรือประกาศราคาขายต่อหน่วย โดยปกติจะระบุเป็น ลิตร
+
|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.
 +
| align="center" | 14
 +
| align="center" | Liter
 +
| align="center" | 0
 
|- valign="top"
 
|- valign="top"
| 15||Suggested retail price||ตามร่างประมวลกฎหมายภาษีสรรพสามิต “ราคาขายปลีกแนะนำ”  หมายความว่า ราคาขายปลีกแนะนำที่ผู้ประกอบอุตสาหกรรม ผู้นำเข้า กำหนดให้เป็นราคาขายต่อผู้บริโภคทั่วไปรายสุดท้ายโดยสุจริตและเปิดเผยในตลาดปกติ โดยไม่รวมภาษีมูลค่าเพิ่ม ภาษีเงินได้ที่องค์กรของรัฐบาลเสียแทนผู้ขายสินค้าตามประมวลรัษฎากร และภาษีขององค์กรปกครองส่วนท้องถิ่น
+
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.
|}
+
| align="center" | 14
 
+
| align="center" | Liter
==Excise Tax Rate for Beverage==
+
| align="center" | 0.10
{| class="wikitable"
+
! valign="top" width="70px"| Item
+
! valign="top" width="300px"| Description
+
! valign="top"| Ceiling (Ad Valorem)
+
! valign="top"| Ceiling (Per Volume)
+
! valign="top"| Applied Rate (Ad Valorem)
+
! valign="top"| Applied Rate (Per Volume)
+
 
|- valign="top"
 
|- valign="top"
| 02.01
+
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
| colspan=8 | Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent
+
| align="center" | 14
 +
| align="center" | Liter
 +
| align="center" | 0.30
 
|- valign="top"
 
|- valign="top"
| 02.01 (1)
+
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
| (1) in a container with capacity not exceeding 440 c.c.
+
| align="center" | 14
| align="center" | 25
+
| align="center" | Liter
| align="center" | 0.77 baht/container
+
| align="center" | 1
| align="center" | 25
+
| align="center" | 0.77 baht/container
+
 
|- valign="top"
 
|- valign="top"
| 02.01 (2)
+
|||(E)Sugar content over 14 grams per 100 ml.
| (2) in a container with capacity exceeding 440 c.c.
+
| align="center" | 14
| align="center" | 25
+
| align="center" | Liter
| align="center" | 0.77 baht/440 c.c.
+
| align="center" | 3
| align="center" | 25
+
| align="center" | 0.77 baht/440 c.c.
+
 
|- valign="top"
 
|- valign="top"
| 02.01 (3)
+
|||(2)Other beverages add of nutrients or other nutrients that have a legitimate number. But exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister.||||||
| (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"
 
|- valign="top"
| 02.02
+
|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.  
| 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
+
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 0
 
|- valign="top"
 
|- valign="top"
| 02.02 (1)
+
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.  
| (1) in a container with capacity not exceeding 440 c.c.
+
| align="center" | 10
| align="center" | 20
+
| align="center" | Liter
| align="center" | 0.45 baht/container
+
| align="center" | 0.10
| align="center" | 20
+
| align="center" | 0.37 baht/container
+
 
|- valign="top"
 
|- valign="top"
| 02.02 (2)
+
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
| (2) in a container with capacity exceeding 440 c.c.
+
| align="center" | 10
| align="center" | 20
+
| align="center" | Liter
| align="center" | 0.45 baht/440 c.c.
+
| align="center" | 0.30
| align="center" | 20
+
| align="center" | 0.37 baht/440 c.c.
+
 
|- valign="top"
 
|- valign="top"
| 02.02 (3)
+
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
| (3) produced or packed or pumped from drink vending machine
+
| align="center" | 10
| align="center" | 20
+
| align="center" | Liter
| align="center" | 0.45 baht/440 c.c.
+
| align="center" | 1
| align="center" | 20
+
| align="center" | 0.37 baht/440 c.c.
+
 
|- valign="top"
 
|- valign="top"
| 02.03
+
|||(E)Sugar content over 14 grams but not more than 18 per 100 ml.
| colspan=8 | Fruit juice (incl. Grape must) and vegetable without fermentation and added alcohol, whether or not with sugar or other sweeteners
+
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 3
 
|- valign="top"
 
|- valign="top"
| 02.03 (1)
+
|||(F)Sugar content over 18 grams per 100 ml.
| (1) in a container with capacity not exceeding 440 c.c.
+
| align="center" | 10
| align="center" | 20
+
| align="center" | Liter
| align="center" | 0.45 baht/container
+
| align="center" | 5
| align="center" | 20
+
| align="center" | 0.37 baht/container
+
 
|- valign="top"
 
|- valign="top"
| 02.03 (2)
+
| 02.03 ||Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not. ||||||
| (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"
 
|- valign="top"
| 02.03 (3)
+
|||(1) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.||||||
| (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"
 
|- valign="top"
|  
+
|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.
| 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
+
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 0
 
|- valign="top"
 
|- valign="top"
| 02.03 (1)
+
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.  
| (1) in a container with capacity not exceeding 440 c.c.
+
| align="center" | 10
| align="center" | 20
+
| align="center" | Liter
| align="center" | 0.45 baht/container
+
| align="center" | 0.10
| colspan=2 align="center" | exempted
+
 
|- valign="top"
 
|- valign="top"
| 02.03 (2)
+
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
| (2) in a container with capacity exceeding 440 c.c.
+
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 0.30
 +
|- valign="top"
 +
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
 +
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 1
 +
|- valign="top"
 +
|||(E)Sugar content over 14 grams per 100 ml.
 +
| align="center" | 10
 +
| align="center" | Liter
 +
| align="center" | 3
 +
|- valign="top"
 +
|||(2) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.||||||
 +
|- valign="top"
 +
|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 0
 +
|- valign="top"
 +
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 0.10
 +
|- valign="top"
 +
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 1
 +
|- valign="top"
 +
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 3
 +
|- valign="top"
 +
|||(E)Sugar content over 14 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 5
 +
|- valign="top"
 +
|||(3) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2), Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister.||||||
 +
|- valign="top"
 +
|||(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 0
 +
|- valign="top"
 +
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 0.10
 +
|- valign="top"
 +
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 0.30
 +
|- valign="top"
 +
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 1
 +
|- valign="top"
 +
|||(E)Sugar content over 14 grams but not more than 18 grams per 100 ml.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 3
 +
|- valign="top"
 +
|||(F)Sugar content over 18 grams per 100 ml.
 +
| align="center" | 3
 +
| align="center" | Liter
 +
| align="center" | 5
 +
|- valign="top"
 +
| 02.04 ||Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.||||||
 +
|- valign="top"
 +
|||(1) Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.The criteria and conditions stated in the announcement by the Minister.||||||
 +
|- valign="top"
 +
|||(A)Sugar free or not more than 6 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 9
 +
|- valign="top"
 +
|||(B)Sugar content over 6 grams but not more than 8 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 10
 +
|- valign="top"
 +
|||(C)Sugar content over 8 grams but not more than 10 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 12
 +
|- valign="top"
 +
|||(D)Sugar content over 10 grams but not more than 14 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 16
 +
|- valign="top"
 +
|||(E)Sugar content over 14 grams but not more than 18 grams per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 30
 +
|- valign="top"
 +
|||(F)Sugar content over 18 grams  per 100 ml.
 +
| align="center" | 0
 +
| align="center" | Liter
 +
| align="center" | 44
 +
|- valign="top"
 +
|02.05||Liquid diet or dietary supplement under the laws on food as prescribed by the Minister.
 +
| align="center" | 30
 +
| align="center" | Liter
 
| align="center" | 20
 
| align="center" | 20
| align="center" | 0.45 baht/440 c.c.
 
| colspan=2 align="center" | exempted
 
 
|- valign="top"
 
|- valign="top"
| 02.03 (3)
+
|02.90||Others as prescribed by the Ministerial Regulation.
| (3) produced or packed or pumped from drink vending machine
+
| align="center" | 30
 +
| align="center" | Liter
 
| align="center" | 20
 
| align="center" | 20
| align="center" | 0.45 baht/440 c.c.
+
|- valign="top"
| colspan=2 align="center" | exempted
+
 
|}
 
|}
  
 
==Excise Tax Rate Search System for Beverage==
 
==Excise Tax Rate Search System for Beverage==
[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.beehive.asia/taxRecommendation/searchTaxDuty/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==
 
==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, [[Mapping between Excise Tax Code and Harmonized System Code for Beverage|here]].
+
An import/export of beverage 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 beverage is available, [[Mapping between Excise Tax Code and Harmonized System Code for Beverage|here]].
  
  
[[th:คู่มือสินค้าสรรพสามิต:เครื่องปรับอากาศ]]
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[[th:เครื่องดื่ม]]

Latest revision as of 15:12, 16 April 2020

General Knowledge of Beverage

Soda
Soft drink
Vegetable juice
Beverage Product Properties

“Beverage” means:

(1) any liquid normally used alone for drinking without or with alcohol for less than 0.5 percent per volume and contained in sealed container, but not including:

(a) natural or mineral water
(b) distilled or filtered water for drinking without mixing with additives
(c) non-carbonated beverage produced by the manufacturer for his retail sale without being preserved bychemicals
(d) non-flavored milk and other milk whether being flavored or not, in accordance with the standard specified under the laws on food
(e) ice-flaked beverage
(f) other beverage prescribed by the Minister

(2) concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site

(3) liquid diet or dietary supplement under the laws on food as prescribed by the Minister

Beverage Product Properties

No. Property Description
1 Product name Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA).
2 Brand Product brand or trademark.
3 Net content Volume of the beverage product container in the unit of cubic cubic liters.
4 Product type Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
5 Flavored or Non-Flavored Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
6 liquid diet or dietary supplement under the laws on food as prescribed by the Minister or not. liquid diet or dietary supplement under the laws on food as prescribed by the Minister.
7 Containing fruit or vegetable juice ingredients or not Specified whether the beverage product contains fruit or vegetable juice ingredients or not.
8 concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site or not concentrated leavening which is used with a machine to manufacture instant beverage to be sold to consumers at retail site.
9 Proportion of sweetener ingredients Specified types and proportion of sugar or other sweetener content in the beverage product container in the unit of cubic gram / 100 ml.
10 Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine) For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre".
11 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 Beverage

Categories List of Particulars Percentage Per Value Unit Per Unit -Baht
02.01 Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.
(1) Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives. 14 Liter 0
02.02 Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03
(1)Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 14 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 14 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 14 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 14 Liter 1
(E)Sugar content over 14 grams per 100 ml. 14 Liter 3
(2)Other beverages add of nutrients or other nutrients that have a legitimate number. But exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 10 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 10 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 10 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 10 Liter 1
(E)Sugar content over 14 grams but not more than 18 per 100 ml. 10 Liter 3
(F)Sugar content over 18 grams per 100 ml. 10 Liter 5
02.03 Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(1) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 10 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 10 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 10 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 10 Liter 1
(E)Sugar content over 14 grams per 100 ml. 10 Liter 3
(2) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 0 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 0 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 0 Liter 1
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 0 Liter 3
(E)Sugar content over 14 grams per 100 ml. 0 Liter 5
(3) Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2), Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. 3 Liter 0
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. 3 Liter 0.10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 3 Liter 0.30
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 3 Liter 1
(E)Sugar content over 14 grams but not more than 18 grams per 100 ml. 3 Liter 3
(F)Sugar content over 18 grams per 100 ml. 3 Liter 5
02.04 Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.
(1) Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.The criteria and conditions stated in the announcement by the Minister.
(A)Sugar free or not more than 6 grams per 100 ml. 0 Liter 9
(B)Sugar content over 6 grams but not more than 8 grams per 100 ml. 0 Liter 10
(C)Sugar content over 8 grams but not more than 10 grams per 100 ml. 0 Liter 12
(D)Sugar content over 10 grams but not more than 14 grams per 100 ml. 0 Liter 16
(E)Sugar content over 14 grams but not more than 18 grams per 100 ml. 0 Liter 30
(F)Sugar content over 18 grams per 100 ml. 0 Liter 44
02.05 Liquid diet or dietary supplement under the laws on food as prescribed by the Minister. 30 Liter 20
02.90 Others as prescribed by the Ministerial Regulation. 30 Liter 20

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 beverage 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 beverage is available, here.