Difference between revisions of "Carpet and Floor Covering Textile"

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(General Knowledge of Carpet and Floor Covering Textile)
(General Knowledge of Carpet and Floor Covering Textile)
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* Carpet tiles is the type of carpet produced by weaving machine that is cut into sheets.
 
* Carpet tiles is the type of carpet produced by weaving machine that is cut into sheets.
  
It should be noted that tax exemption is applied for carpets and floor covering textiles that are not made of wool (ref. [http://www.ratchakitcha.soc.go.th/DATA/PDF/2539/D/075/15.PDF Ministry of Finance regulation regarding tax reduction and exemption (No. 37), dated September 4, B.E. 2539].
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It should be noted that tax exemption is applied for carpets and floor covering textiles that are not made of wool (see [http://www.ratchakitcha.soc.go.th/DATA/PDF/2539/D/075/15.PDF Ministry of Finance Regulations regarding Tax Reduction and Exemption (No. 37), dated September 4, B.E. 2539].
  
 
==Carpet and Floor Covering Textile Product Properties==
 
==Carpet and Floor Covering Textile Product Properties==

Revision as of 08:41, 30 August 2015

General Knowledge of Carpet and Floor Covering Textile

Carpet products include fleecy type of carpet and floor covering textile, which can be divided into four categories.

  • Hand-woven carpet (Hand Tufted) is a type of carpet woven with small machinery used by hands over woven canvas that has already been traced. Carpet weaving density is normally higher than those produced by machines.
  • Carpet produced by weaving machines (Machine Tufted) is a type of carpet woven with modern machinery. The background color can be single color, mixed color or woven stripe color. Using the machinery, the height and frequency of the stitches can be adjusted according to required quality. It normally take less time to produce this carpet type comparing to hand-woven carpet.
  • Needle-punch carpet usually made of polypropylene and is resistant to dirt. It is normally suitable for exhibition or heavy duty use that does not focus on aesthetics
  • Carpet tiles is the type of carpet produced by weaving machine that is cut into sheets.

It should be noted that tax exemption is applied for carpets and floor covering textiles that are not made of wool (see Ministry of Finance Regulations regarding Tax Reduction and Exemption (No. 37), dated September 4, B.E. 2539.

Carpet and Floor Covering Textile 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 centimeters (C.C.). Beverage produced or packed or pumped from drink vending machine may use the unit of liters.
4 Product type Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine".
5 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
6 Carbonated or Non-Carbonated Specified whether the beverage product is "Carbonated" or "Non-Carbonated" drink.
7 Flavored or Non-Flavored Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink.
8 Containing fruit or vegetable juice ingredients or not Specified whether the beverage product contains fruit or vegetable juice ingredients or not.
9 Types and proportion of fruit or vegetable juice ingredients Specified types and proportion of main fruit or vegetable juice ingredients containing in the beverage product as specified in product label. (between 1-15 items). The information is not needed for beverage products containing no fruit or vegetable juice ingredients.
10 Containing stimulant ingredients Specified whether the beverage product contains stimulant ingredients such as Taurine, Inositol, Glucuronolactone, etc. This is a required property if the product contains fruit or vegetable juice ingredients. It is one of the properties used to determine whether the beverage product containing fruit or vegetable juice will be qualified for tax exemption.
11 Proportion of sweetener ingredients Specified types and proportion of sugar or other sweetener content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
12 Containing caffeine or not Specified whether the beverage product contains caffeine or not. This property is defined for future use and is currently an optional property.
13 Proportion of caffeine Specified proportion of caffeine content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property.
14 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".
15 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 Carpet and Floor Covering Textile

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
08.90 (1) Carpet and other floor covering materials
– Carpet and animal hair floor covering meterials 30 20
– Other products than carpet and animal hair floor covering meterials 30 exempted

Excise Tax Rate Search System for Carpet and Floor Covering Textile

Carpet and Floor Covering Textile 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 Carpet and Floor Covering Textile

An import/export of Carpet and Floor Covering Textile 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 Carpet and Floor Covering Textile is available, here.