Difference between revisions of "Lighting and Chandelier"

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(Excise Tax Rate for Lighting and Chandelier)
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== General Knowledge of Electrical Lamps and Chandeliers ==
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== General Knowledge of Lighting and Chandeliers ==
  
 
General knowledge
 
General knowledge
 
*'''Electrical lamps''' are electrical products designed for illumination purposes. The lighting direction can be controlled by the user.  
 
*'''Electrical lamps''' are electrical products designed for illumination purposes. The lighting direction can be controlled by the user.  
 
*'''Chandeliers''' are decorative electrical lamps suspended from the ceiling or wall of a hall such as in a hotel, building, or residence.  
 
*'''Chandeliers''' are decorative electrical lamps suspended from the ceiling or wall of a hall such as in a hotel, building, or residence.  
*'''Electrical lamps and chandeliers''' are subject to excise tax in accordance to Excise Tax Act B.E. 2527 (1984)
 
  
 
Excise department definitions  
 
Excise department definitions  
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*'''Electrical products''' refer to products which consume electricity and relevant components
 
*'''Electrical products''' refer to products which consume electricity and relevant components
  
== Electrical Lamps and Chandeliers Product Properties ==
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== Lighting and Chandeliers Product Properties ==
 
{| class="wikitable"
 
{| class="wikitable"
 
! No.
 
! No.
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|-
 
|-
 
|  align="center" | 5
 
|  align="center" | 5
| Factory price  
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| Suggested retail price
| Selling price at the factory
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| A suggested retail price intended by an industrialist or importer as a sale price for consumers in general. The price does not include VAT or local government tax.
 
|-
 
|-
 
|  align="center" | 6
 
|  align="center" | 6
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|  align="center" | 9
 
|  align="center" | 9
 
| Electrical lamp and chandelier types
 
| Electrical lamp and chandelier types
| Product type
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| Lighting and chandelier for ceiling or wall, excluding those for public open space or public road 
1) Electrical lamp
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2) Chandeliers
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or 3) Chandeliers made from crystals or other crystal glass
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|-
 
|-
 
|  align="center" | 10
 
|  align="center" | 10
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==Excise Tax Rate for Lighting and Chandelier==
 
==Excise Tax Rate for Lighting and Chandelier==
  
{| class="wikitable"
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{| class="wikitable" style="width: 100%;"
! Item
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! rowspan=3 style="width: 5%;"|Item
! Description
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! rowspan=3 style="width: 50%;"|Description
! Ceiling Rate (Ad Valorem)
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! colspan=3 style="width: 31%;"|Excise Rates
! Applied Rate (Ad Valorem)
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|-
 
|-
|style="width: 10%;"|
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! rowspan=2 style="width: 15%;"|Percentage Per Value
|style="width: 50%;"| Section 3 ElectricalAppliances
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! colspan=2 style="width: 16%;"|Per Volume
|style="width: 20%;"|
+
|style="width: 20%;"|  
+
 
|-
 
|-
| 03.02
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! style="width: 8%;"|Unit
 +
! style="width: 8%;"|Per Unit -Baht
 +
|-
 +
| 03.01
 
| Lighting and chandelier for ceiling or wall, excluding those for public open space or public road
 
| Lighting and chandelier for ceiling or wall, excluding those for public open space or public road
|  
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| align="center" | 0
|  
+
|
 +
|
 
|-
 
|-
| 03.02 (1)
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| 03.90
| (1) Lighting
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| Others as prescribed in the ministerial regulations
| align="center" | 15
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| align="center" | 30
| align="center" | exempted
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|
|-
+
|
| 03.02 (2)
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| (2) Chandeliers other than those made from or contain partial lead crystal or other type of crystal
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| align="center" | 15
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| align="center" | exempted
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|-
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| 03.02 (3)
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| (3) Chandelier made from or contain partial lead crystal or other type of crystal
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| align="center" | 15
+
| align="center" | 15
+
 
|}
 
|}
  
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==Excise Tax Rate Search System for Lighting and Chandelier==
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[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/lighting Electrical Lamps and Chandeliers 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 Lighting and Chandelier is based on Excise rate per value only.
 +
 +
Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01
  
[[th:โคมไฟฟ้าและโคมระย้า]]
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==Mapping with Harmonized System Code for Lighting and Chandelier==
 +
An import/export of Lighting and Chandelier 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 Lighting and Chandelier is available, [[Mapping between Excise Tax Code and Harmonized System Code for Lighting and Chandelier|here]].

Revision as of 14:37, 16 April 2020

General Knowledge of Lighting and Chandeliers

General knowledge

  • Electrical lamps are electrical products designed for illumination purposes. The lighting direction can be controlled by the user.
  • Chandeliers are decorative electrical lamps suspended from the ceiling or wall of a hall such as in a hotel, building, or residence.

Excise department definitions

  • Electrical lamps and chandeliers are a type of electrical product.
  • Electrical products refer to products which consume electricity and relevant components

Lighting and Chandeliers Product Properties

No. Property Description
1 Main trademark Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000)
2 Secondary trademark Product trademark or logo recognized by the Trade Mark Act B.E. 2534 (1991) and amendment (second edition) B.E. 2543 (2000)
3 C.I.F. price Cost, insurance, and freight price for imported product
4 Retail price Retail price of product
5 Suggested retail price A suggested retail price intended by an industrialist or importer as a sale price for consumers in general. The price does not include VAT or local government tax.
6 Imported or domestic Imported product or domestic product
7 Imported Country of product origin
8 Exported Country of product destination
9 Electrical lamp and chandelier types Lighting and chandelier for ceiling or wall, excluding those for public open space or public road
10 Materials Materials used for this product

Excise Tax Rate for Lighting and Chandelier

Item Description Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
03.01 Lighting and chandelier for ceiling or wall, excluding those for public open space or public road 0
03.90 Others as prescribed in the ministerial regulations 30

Excise Tax Rate Search System for Lighting and Chandelier

Electrical Lamps and Chandeliers 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 Lighting and Chandelier 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 Lighting and Chandelier

An import/export of Lighting and Chandelier 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 Lighting and Chandelier is available, here.