Difference between revisions of "Lighting and Chandelier"
From Excise Manual Thailand
(→Excise Tax Rate for Lighting and Chandelier) |
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| − | == General Knowledge of | + | == 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. | ||
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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 | ||
| − | == | + | == Lighting and Chandeliers Product Properties == |
{| class="wikitable" | {| class="wikitable" | ||
! No. | ! No. | ||
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|- | |- | ||
| align="center" | 5 | | align="center" | 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. |
|- | |- | ||
| 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 | ||
| − | | | + | | Lighting and chandelier for ceiling or wall, excluding those for public open space or public road |
| − | + | ||
| − | + | ||
| − | or | + | |
|- | |- | ||
| 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" | + | {| class="wikitable" style="width: 100%;" |
| − | ! Item | + | ! rowspan=3 style="width: 5%;"|Item |
| − | ! Description | + | ! rowspan=3 style="width: 50%;"|Description |
| − | ! | + | ! colspan=3 style="width: 31%;"|Excise Rates |
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|- | |- | ||
| − | + | ! rowspan=2 style="width: 15%;"|Percentage Per Value | |
| − | + | ! colspan=2 style="width: 16%;"|Per Volume | |
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|- | |- | ||
| − | | 03. | + | ! 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 | ||
| − | | | + | | align="center" | 0 |
| − | | | + | | |
| + | | | ||
|- | |- | ||
| − | | 03. | + | | 03.90 |
| − | | | + | | Others as prescribed in the ministerial regulations |
| − | | align="center" | | + | | align="center" | 30 |
| − | | | + | | |
| − | | | + | | |
| − | + | ||
| − | + | ||
| − | + | ||
| − | + | ||
| − | + | ||
| − | + | ||
| − | + | ||
| − | + | ||
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|} | |} | ||
| + | ==Excise Tax Rate Search System for Lighting and Chandelier== | ||
| + | [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. | ||
| + | |||
| + | ==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, [[Mapping between Excise Tax Code and Harmonized System Code for Lighting and Chandelier|here]]. | ||
Revision as of 14:37, 16 April 2020
Contents
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.
