Difference between revisions of "Carpet and Floor Covering Textile"

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(Carpet and Floor Covering Textile Product Properties)
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== General Knowledge of Carpet and Floor Covering Textile ==
 
== 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.
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'''“Carpet and textile flooring products”''' means a flooring article made of any material and a textile product made into a flat piece with at least one ply of textile material for use as a flooring item and textile flooring products in general, and shall include items which are of a carpet nature or a textile flooring nature but used for other purposes.
 
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* 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.
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* 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.
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* 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
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* Carpet tiles is the type of carpet produced by weaving machine that is cut into sheets.
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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].
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==Carpet and Floor Covering Textile Product Properties==
 
==Carpet and Floor Covering Textile Product Properties==
{| class="wikitable"  
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{| class="wikitable" width="80%"
 
| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''No.'''
| valign="top" align="center" style="background:#f0f0f0;"|'''Property'''
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| valign="top" align="center" style="background:#f0f0f0; width:18%"|'''Property'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
| valign="top" align="center" style="background:#f0f0f0;"|'''Description'''
 
|- valign="top"
 
|- valign="top"
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| 4||Size (square metre per piece)||Size of the product in the unit of quare metre per piece.
 
| 4||Size (square metre per piece)||Size of the product in the unit of quare metre per piece.
 
|- valign="top"
 
|- valign="top"
| 5||Materials||Types and proportion of main materials of the product such as Wool 100%.
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| 5||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"
 
|- valign="top"
| 6||Domestic sell or export||Specified whether the product will be sold domestically or exported.  
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| 6||Materials||Types and proportion of main materials of the product such as Wool 100%.
 
|- valign="top"
 
|- valign="top"
| 7||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
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| 7||Domestic sell or export||Specified whether the product will be sold domestically or exported.  
 
|- valign="top"
 
|- valign="top"
| 8||Product type||Types of carpet and floor covering textile products based on manufacturing method: Woven, Knotted, or Tufted.
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| 8||Imported or Domestic product||Specified whether the beverage product is "Imported" or "Domestic" product.
 
|- valign="top"
 
|- valign="top"
| 9||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.
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| 9||Product type||Types of carpet and floor covering textile products based on manufacturing method: Woven, Knotted, or Tufted.
 
|}
 
|}
  
 
== Excise Tax Rate for Carpet and Floor Covering Textile ==
 
== Excise Tax Rate for Carpet and Floor Covering Textile ==
 
{| class="wikitable"
 
{| class="wikitable"
! valign="top" | Item
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! valign="top" | Description
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!rowspan="3"|Categories
! valign="top" | Ceiling Rate (Ad Valorem)
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!rowspan="3"|List of Particulars
! valign="top" | Applied Rate (Ad Valorem)
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!colspan="3"|Excise Rates
|- valign="top"  
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|-
| 08.90 (1)
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!rowspan="2"|Percentage Per Value
| Carpet and other floor covering materials
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!colspan="2"|Per Volume(Baht)
|
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|-
|
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!Ad Valorem(%)
|- valign="top"
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!Per Unit -Baht
|  
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|-
| Carpet and animal hair floor covering meterials
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|10.01
| align="center" | 30
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|Carpet and other floor covering materials
| align="center" | 20
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|style="text-align: center;" | 0
|- valign="top"
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|style="text-align: center;" |  
|
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|style="text-align: center;" |  
| – Other products than carpet and animal hair floor covering meterials
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| align="center" | 30
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| align="center" | exempted
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|-
 
|-
 
|}
 
|}
  
 
==Excise Tax Rate Search System for Carpet and Floor Covering Textile==
 
==Excise Tax Rate Search System for Carpet and Floor Covering Textile==
[http://etrs.excise.go.th/web/index.php?domain=Carpet 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.
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[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/Carpet 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.
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==Excise Calculation==
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Excise tariff calculation for Carpet and Floor Covering Textile is based on Excise rate per value only.
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Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
  
 
==Mapping with Harmonized System Code for Carpet and Floor Covering Textile==
 
==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, [[Mapping between Excise Tax Code and Harmonized System Code for Carpet and Floor Covering Textile|here]].
 
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, [[Mapping between Excise Tax Code and Harmonized System Code for Carpet and Floor Covering Textile|here]].
 
[[th:พรมและสิ่งทอปูพื้นอื่นๆ]]
 

Revision as of 14:43, 16 April 2020

General Knowledge of Carpet and Floor Covering Textile

“Carpet and textile flooring products” means a flooring article made of any material and a textile product made into a flat piece with at least one ply of textile material for use as a flooring item and textile flooring products in general, and shall include items which are of a carpet nature or a textile flooring nature but used for other purposes.

Carpet and Floor Covering Textile Product Properties

No. Property Description
1 Product name Product name of carpet and floor covering textile product.
2 Brand Product brand or trademark.
3 Contains animal hair (fur) or not Whether the product contains animal hair (fur) or not.
4 Size (square metre per piece) Size of the product in the unit of quare metre per piece.
5 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.
6 Materials Types and proportion of main materials of the product such as Wool 100%.
7 Domestic sell or export Specified whether the product will be sold domestically or exported.
8 Imported or Domestic product Specified whether the beverage product is "Imported" or "Domestic" product.
9 Product type Types of carpet and floor covering textile products based on manufacturing method: Woven, Knotted, or Tufted.

Excise Tax Rate for Carpet and Floor Covering Textile

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume(Baht)
Ad Valorem(%) Per Unit -Baht
10.01 Carpet and other floor covering materials 0

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.

Excise Calculation

Excise tariff calculation for Carpet and Floor Covering Textile is based on Excise rate per value only.

Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01

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.