Difference between revisions of "Card"

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(Mapping with Harmonized System Code for Playing Cards)
 
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== General Knowledge of Playing Cards==
 
== General Knowledge of Playing Cards==
The Playing Cards Act B.E. 2486 (1943) defines '''Playing Cards''' made of paper, leather, synthetic leather, plastic, plastic based, or other materials prescribed by the Ministerial Regulation as follows:
+
 
* Poker cards
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According to EXCISE ACT B.E. 2560 (2017) :
* Other cards (eg. Thai cards, Chinese Pai Pong, Pai See See, etc.)
+
 
 +
'''Playing card''' means a kind of thin piece of gambling equipment having designs or marks showing points and that is made of paper, plastic, leather, or artificial leather or other materials as prescribed by the Ministerial Regulation.
 +
 
  
 
Personnel responsible for excise tax payment are divided into the following categories:
 
Personnel responsible for excise tax payment are divided into the following categories:
# Card manufacturer  
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# Card manufacturer  
 
# Card importer
 
# Card importer
Local card manufacturers must obtain a license from the Director General and are required to pay fees prescribed by the Ministerial Regulation. Cards leaving the manufacturer are subject to relevant fees and must be stamped. The only licensed card factory in Thailand is the Excise Department card factory.
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 +
A person desires to manufacture playing card shall apply for a license to the Director-General.
 +
The application and granting of license under paragraph one shall be in accordance with the rules, procedure and conditions prescribed by the Ministerial Regulations. The license issued under this section shall be valid for three years from the date it was granted.
 +
 
 +
Cards leaving the manufacturer are subject to relevant fees and must be stamped. The only licensed card factory in Thailand is the Excise Department card factory.
  
 
Card categories  
 
Card categories  
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**Chinese cards with four colors
 
**Chinese cards with four colors
 
**[http://www.samgler.org/archives/card3.htm Chinese cards with four colors]
 
**[http://www.samgler.org/archives/card3.htm Chinese cards with four colors]
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 +
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The license to sell playing card shall be separated into two types as follows:
 +
#) Playing card selling license type 1 for the sale of playing card in the amount of at least forty decks each time.
 +
#) Playing card selling license type 2 for the sale of playing card in the amount of under forty decks each time.
  
 
== Playing Cards Product Properties ==
 
== Playing Cards Product Properties ==
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! Property  
 
! Property  
 
! Description
 
! Description
|-
+
|-valign="top"
 
|  align="center" | 1
 
|  align="center" | 1
 
| Trademark
 
| Trademark
 
| Product brand or trademark  
 
| Product brand or trademark  
|-
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|-valign="top"
 
|  align="center" | 2
 
|  align="center" | 2
 
| Material
 
| Material
 
| Card material (eg. paper, plastic, leather, etc.)  
 
| Card material (eg. paper, plastic, leather, etc.)  
|-
+
|-valign="top"
 
|  align="center" | 3
 
|  align="center" | 3
 
| Card amount
 
| Card amount
 
| Number of cards  
 
| Number of cards  
|-
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|-valign="top"
 
|  align="center" | 4
 
|  align="center" | 4
 
| Deck amount
 
| Deck amount
 
| Number of decks  
 
| Number of decks  
|-
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|-valign="top"
 
|  align="center" | 5
 
|  align="center" | 5
 
| Card selling price  
 
| Card selling price  
 
| Selling price per card  
 
| Selling price per card  
 +
|-valign="top"
 +
|  align="center" | 6
 +
| 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
 +
|-valign="top"
 +
|  align="center" | 7
 +
| 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
 +
|-valign="top"
 +
|align="center" | 8
 +
|Domestic sell or export
 +
|Specified whether the product will be sold domestically or exported.
 +
|-valign="top"
 +
|align="center" | 9
 +
|Imported or Domestic product
 +
|Specified whether the product is "Imported" or "Domestic" product.
 +
|-valign="top"
 +
|align="center" | 10
 +
|Import as sample goods or not
 +
|Specified whether the product is used for sample or not.
 
|-
 
|-
|  align="center" | 6
 
| Deck selling price
 
| Selling price per deck
 
 
|}
 
|}
  
 
== Excise Tax Rate for Playing Cards==
 
== Excise Tax Rate for Playing Cards==
 
{| class="wikitable"
 
{| class="wikitable"
!colspan="6"|Card Tax Rate
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 +
!rowspan="3"|Categories
 +
!rowspan="3"|List of Particulars
 +
!colspan="3"|Excise Rates
 
|-
 
|-
!rowspan="2"|Items
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!rowspan="2"|Percentage Per Value
!colspan="2"|Maximum rate
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!colspan="2"|Per Volume
!colspan="2"|Applied rate
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|-
 
|-
!Ad Valorem(%)
+
!Unit
!Per Volume(Baht)
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!Per Unit -Baht
!Ad Valorem(%)
+
!Per Volume(Baht)
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|-
 
|-
|1. Playing cards of all sizes and types
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|style="text-align: center;" |15.01
|style="text-align: center;" |-
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|Playing Card
|style="text-align: center;" |100 cards / 30 Baht
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|style="text-align: center;" | 60
|style="text-align: center;" |-
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|style="text-align: center;" | One hundred cards
|style="text-align: center;" |30 Baht / 100 cards
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|style="text-align: center;" | 500
 
+
|-
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|2. Other playing cards of all sizes and types
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|style="text-align: center;" |-
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|style="text-align: center;" |100 cards / 30 Baht
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|style="text-align: center;" |-
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|style="text-align: center;" |2.00 Baht / 100 cards
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|-
 
|-
 
|}
 
|}
  
 
==Excise Tax Rate Search System for Playing Cards==
 
==Excise Tax Rate Search System for Playing Cards==
[http://etrs.excise.go.th/web/index.php?domain=Cards Playing Cards 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.
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[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/cards Playing Cards 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 Playing Cards==
 
==Mapping with Harmonized System Code for Playing Cards==
An import/export of Playing Cards 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 Automobile is available, [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=95044000&docBegnDate=10%2F07%2F2556 here]
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An import/export of Playing Cards 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 Automobile is available, [http://itd.customs.go.th/igtf/viewerImportTariff.do?param=main here]
  
[[th:ไพ่]]
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{| class="wikitable"
 +
! Excise Code
 +
! width=120px; |List
 +
! Custom Tariff
 +
|-
 +
|15.01
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|Playing Cards
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|9504.40.00
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|-
 +
|
 +
|(1) Playing Cards
 +
|9504.40.00,9504.90.36
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|-
 +
|
 +
|(2) Others Cards
 +
|9504.40.00, 9504.90.34, 9504.90.35, 9504.90.36
 +
|}

Latest revision as of 14:43, 16 April 2020

General Knowledge of Playing Cards

According to EXCISE ACT B.E. 2560 (2017) :

Playing card means a kind of thin piece of gambling equipment having designs or marks showing points and that is made of paper, plastic, leather, or artificial leather or other materials as prescribed by the Ministerial Regulation.


Personnel responsible for excise tax payment are divided into the following categories:

  1. Card manufacturer
  2. Card importer

A person desires to manufacture playing card shall apply for a license to the Director-General. The application and granting of license under paragraph one shall be in accordance with the rules, procedure and conditions prescribed by the Ministerial Regulations. The license issued under this section shall be valid for three years from the date it was granted.

Cards leaving the manufacturer are subject to relevant fees and must be stamped. The only licensed card factory in Thailand is the Excise Department card factory.

Card categories

คุณลักษณะไพ่


The license to sell playing card shall be separated into two types as follows:

  1. ) Playing card selling license type 1 for the sale of playing card in the amount of at least forty decks each time.
  2. ) Playing card selling license type 2 for the sale of playing card in the amount of under forty decks each time.

Playing Cards Product Properties

No. Property Description
1 Trademark Product brand or trademark
2 Material Card material (eg. paper, plastic, leather, etc.)
3 Card amount Number of cards
4 Deck amount Number of decks
5 Card selling price Selling price per card
6 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
7 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
8 Domestic sell or export Specified whether the product will be sold domestically or exported.
9 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
10 Import as sample goods or not Specified whether the product is used for sample or not.

Excise Tax Rate for Playing Cards

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
15.01 Playing Card 60 One hundred cards 500

Excise Tax Rate Search System for Playing Cards

Playing Cards 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 Playing Cards

An import/export of Playing Cards 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 Automobile is available, here

Excise Code List Custom Tariff
15.01 Playing Cards 9504.40.00
(1) Playing Cards 9504.40.00,9504.90.36
(2) Others Cards 9504.40.00, 9504.90.34, 9504.90.35, 9504.90.36