Beverage

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

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