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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


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 Deck selling price Selling price per deck

Excise Tax Rate for Playing Cards

Card Tax Rate
Items Maximum rate Applied rate
Ad Valorem(%) Per Volume(Baht) Ad Valorem(%) Per Volume(Baht)
1. Playing cards of all sizes and types - 100 cards / 30 Baht - 30 Baht / 100 cards
2. Other playing cards of all sizes and types - 100 cards / 30 Baht - 2.00 Baht / 100 cards

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