Beverage

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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.

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