Difference between revisions of "Liquor"

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(Mapping with Harmonized System Code for Liquor)
 
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== General Knowledge of Liquor==
 
== General Knowledge of Liquor==
  
Liqueurs are defined as alcoholic beverages derived from the distillation process.
+
According to EXCISE ACT B.E. 2560 (2017) defines the liquor products tax as follows :
The United States regulators define alcoholic beverages as any beverage containing no less than 0.5 percent by volume ethyl alcohol that can be consumed.
+
Industrial standards for alcoholic beverage production M.O.K. 2088-2544 defines alcoholic beverages as a beverage containing between 0.5 – 80 degrees alcohol.
+
The Excise Department defines alcoholic products according to the Alcoholic Beverage Act B.E. 2493 (1950) where liqueur includes substances or mixtures containing consumable alcohol and liqueur not consumable on its own but consumable when mixed.
+
  
The definitions relevant to taxable liqueurs are as follows.
+
:'''“Liquor”''' means all materials or mixture that contain alcohol and can be consumed as liquor on its own or when mixed with water or other liquid but excludes beverages
 +
containing less than zero point five degree of alcohol;
  
 +
:'''“Fermented liquor”''' means non-distilled liquor including fermented liquor that is mixed with distilled liquor and contains less than fifteen degrees of alcohol;
  
: '''"Liquor"''' is defined as substances or mixtures containing consumable alcohol and liqueur not consumable on its own but consumable when mixed.
+
:'''“Distilled liquor”''' means distilled spirit including distilled spirit that is mixed with fermented liquor and contains more than fifteen degrees of alcohol.
 
+
: '''"Brewed Beverage"''' are defined as non-distilled alcohol and non-distilled alcohol mixed with distilled alcohol which contain no more than 15 degrees alcohol (eg. Beer, wine, sparkling wine, local brewed beverages, etc.).
+
 
+
: '''"Distilled Beverage"''' is defined as alcohol derived from the distillation process and distilled alcohol mixed with brewed beverages but contains no more than 15 degrees alcohol (eg. Locally distilled alcohol and distilled specialty alcohol).
+
 
+
: '''"Liqueur raw materials"''' refer to flour, flour from rice, or other raw materials which react with other substances to form alcohol used in alcoholic beverages.
+
 
+
 
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According to Ministerial Regulation 46 B.E. 2513 (1970), distilled alcohol is defined as follows:
+
 
+
: '''"Sura Sam Thap"''' is defined as distilled beverage containing 80 degrees or greater
+
 
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: '''"Rice whisky"''' is defined as distilled beverage less than 80 degrees without impurities or infusions
+
 
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: '''"Mixed alcoholic beverage"''' mixed alcohol is defined as modified or infused Sam Thap or white alcohol less than 80 degrees
+
 
+
: '''"Specially brewed beverage"''' Specially modified alcohol is defined as distilled alcohol which mixes Sura Sam Thap and is less than 80 degrees
+
 
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: '''"Specialty beverage"''' Specialty alcohol is defined as distilled alcohol derived from special methods and is less than 80 degrees. The 8 categories include whisky, brandy, rum, gin, or other imported liqueurs and Chinese liqueurs.
+
  
 
== Liquor Product Properties ==
 
== Liquor Product Properties ==
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{| class="wikitable"
 
{| class="wikitable"
 
! No.
 
! No.
! Property
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! width="220px" |Property
 
! Definition
 
! Definition
|-
+
|-valign="top"
 
|  align="center" | 1
 
|  align="center" | 1
| Trademark
 
| Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000). 
 
 
|-
 
|  align="center" | 2
 
 
| Degree of alcohol
 
| Degree of alcohol
 
| Amount of alcohol in the liqueur  
 
| Amount of alcohol in the liqueur  
|-
+
|-valign="top"
|  align="center" | 3
+
|  align="center" | 2
 
| Container volume  
 
| Container volume  
 
| Liqueur container volume  
 
| Liqueur container volume  
|-
+
|-valign="top"
|  align="center" | 4
+
|  align="center" | 3
 
| Container type
 
| Container type
 
| Liqueur container type (eg. can or bottle)
 
| Liqueur container type (eg. can or bottle)
 +
|-valign="top"
 +
|  align="center" | 4
 +
| Trademark
 +
| Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000). 
 +
|-valign="top"
 +
|align="center" | 5
 +
|Product type
 +
|Type of product according to Excise tax
 +
|-valign="top"
 +
|  align="center" | 6
 +
| 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"
 +
|align="center" | 7
 +
|Domestic sell or export
 +
|Specified whether the product will be sold domestically or exported.
 +
|-valign="top"
 +
|align="center" | 8
 +
|Imported or Domestic product
 +
|Specified whether the product is "Imported" or "Domestic" product.
 +
|-valign="top"
 +
|align="center" | 9
 +
|Get right for zero tax or not
 +
|Specified whether the product get right for zero tax or not.
 +
|-valign="top"
 +
|align="center" | 10
 +
|Import as sample goods or not
 +
|Specified whether the product is used for sample or not.
 +
|-
 
|}
 
|}
  
== Excise Tax Rate for Liquor==
+
== Excise Tax Rate for Liquor ==
 
{| class="wikitable"
 
{| class="wikitable"
!colspan="6"|Tobacco Tax Rate
+
 
 +
!rowspan="3"|Categories
 +
!rowspan="3"|List of Particulars
 +
!colspan="3"|Excise Rates
 
|-
 
|-
!rowspan="2"|Items
+
!rowspan="2"|Percentage Per Value
!colspan="2"|Maximum rate
+
!colspan="2"|Per Volume
!colspan="2"|Applied rate
+
 
|-
 
|-
!Ad Valorem(%)
+
!Unit
!Per Volume(Baht)
+
!Per Unit -Baht
!Ad Valorem(%)
+
!Per Volume(Baht)
+
 
|-
 
|-
|colspan="5"|Brewed beverage
+
|style="text-align: center;" |13.01
 +
|Liquor
 +
|style="text-align: center;" |
 +
|style="text-align: center;" |
 +
|style="text-align: center;" |  
 
|-
 
|-
|colspan="5"|(1)Beer
+
|style="text-align: center;" |
 +
|(1) Fermented liquor
 +
|style="text-align: center;" |
 +
|style="text-align: center;" |
 +
|style="text-align: center;" |
 
|-
 
|-
|(1.1) No more than 7 degree
+
|style="text-align: center;" |
|style="text-align: center;" |-
+
| (a) Beer
|style="text-align: center;" |-
+
|style="text-align: center;" | 30
|style="text-align: center;" |48
+
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" |155 Baht/Litre of pure alcohol <br > 8 baht/Litre of the amount of higher value
+
|style="text-align: center;" | 3,000
 
|-
 
|-
|(1.2) Over 7 degree, collect on top of (1.1) per degree by
+
|style="text-align: center;" |
|style="text-align: center;" |-
+
| (b) Wine and Sparkling wine made from grapes
|style="text-align: center;" |-
+
|style="text-align: center;" | 30
|style="text-align: center;" |-
+
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" |3 Baht/Litre 
+
|style="text-align: center;" | 3,000
 
+
 
|-
 
|-
|colspan="5"|(2) Wine and sparkling wine from grape
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|style="text-align: center;" |
 +
| (c) Fermented Fruit liquor with grapes or grape wine as component
 +
|style="text-align: center;" | 30
 +
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
 +
|style="text-align: center;" | 3,000
 
|-
 
|-
|(2.1) No more than 15 degree, with final wholesale price not exceed 600 Baht and excluding VAT
+
|style="text-align: center;" |
|style="text-align: center;" |-
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| (d) Other types not (a),(b) and (c)
|style="text-align: center;" |-
+
|style="text-align: center;" | 30
|style="text-align: center;" |0
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|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" |1000 Baht/Litre of pure alcohol <br > 255 baht/Litre of the amount of higher value
+
|style="text-align: center;" | 1,000
 
|-
 
|-
|(2.2) No more than 15 degree, with final wholesale price exceed 600 Baht and excluding VAT
+
|style="text-align: center;" | 13.02
|style="text-align: center;" |-
+
|(2) Distilled liquor
|style="text-align: center;" |-
+
|style="text-align: center;" |  
|style="text-align: center;" |36
+
|style="text-align: center;" |  
|style="text-align: center;" |1000 Baht/Litre of pure alcohol
+
|style="text-align: center;" |  
 
|-
 
|-
|(2.3) More than 15 degree, collect on top of (2.1) and (2.2) per degree by
+
|style="text-align: center;" |
|style="text-align: center;" |-
+
| (a) White wine
|style="text-align: center;" |-
+
|style="text-align: center;" | 30
|style="text-align: center;" |-
+
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" |3 Baht/Litre 
+
|style="text-align: center;" | 1,000
 
+
 
+
 
|-
 
|-
|colspan="5"|(3) Other than 1. and 2.
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|style="text-align: center;" |
|-
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| (b) Other types not (a)
|(3.1) No more than 15 degree
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|style="text-align: center;" | 30
|style="text-align: center;" |-
+
|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
|style="text-align: center;" |-
+
|style="text-align: center;" | 1,000
|style="text-align: center;" |5
+
|}
|style="text-align: center;" |70 Baht/Litre of pure alcohol <br > 10 baht/Litre of the amount of higher value
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|-
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|(3.2) More than 15 degree, collect on top of (3.1) per degree by
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|style="text-align: center;" |-
+
|style="text-align: center;" |-
+
|style="text-align: center;" |-
+
|style="text-align: center;" |3 Baht/Litre 
+
  
 +
== Mapping with Harmonized System Code for Liquor==
 +
An import/export of Liquor 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, [http://itd.customs.go.th/igtf/viewerImportTariff.do?param=main here]
  
 +
{| class="wikitable"
 +
! width=100px;|Excise Code
 +
! width=400px;|List
 +
! width=200px;|Custom Tariff
 
|-
 
|-
|colspan="5"|Distilled beverage
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|13.01
 +
|Liquor
 +
|
 
|-
 
|-
|colspan="5"|(1)White spirit without coloring, blends or additives
+
|  
 +
|(1) Fermented liquor
 +
|
 
|-
 
|-
|(1.1) No more than 40 degree
+
|  
|style="text-align: center;" |-
+
(a) Beer
|style="text-align: center;" |-
+
| 2203.00.xx, 2202.91.00
|style="text-align: center;" |4
+
|style="text-align: center;" |145 Baht/Litre of pure alcohol <br > 40 baht/Litre of the amount of higher value
+
 
|-
 
|-
|(1.2) More than 40 degree, collect on top of (1.1) per degree by
+
|  
|style="text-align: center;" |-
+
(b) Wine and Sparkling wine made from grapes
|style="text-align: center;" |-
+
| 2204.00.00, 2204.10.00, 2204.29.00, 2205.xx.xx
|style="text-align: center;" |-
+
|style="text-align: center;" |3 Baht/Litre 
+
 
+
 
|-
 
|-
|colspan="5"|(2) Other than (1)
+
|  
 +
|   (c) Fermented fruit liquor with grapes or grapes wine as component
 +
| 2204.10.00, 2205.xx.xx
 
|-
 
|-
|(2.1) No more than 45 degree
+
|  
|style="text-align: center;" |-
+
(d) Other types not (a),(b) and (c)
|style="text-align: center;" |-
+
| 2206.xx.xx
|style="text-align: center;" |25
+
|style="text-align: center;" |250 Baht/Litre of pure alcohol <br > 50 baht/Litre of the amount of higher value
+
 
|-
 
|-
|(2.2) More than 45 degree, collect on top of (2.1) per degree by
+
| 13.02
|style="text-align: center;" |-
+
|(2) Distilled liquor
|style="text-align: center;" |-
+
|
|style="text-align: center;" |-
+
|style="text-align: center;" |3 Baht/Litre 
+
 
+
 
+
 
|-
 
|-
|colspan="5"|(3) Ethanol (Spirit with over 80 degree of pure alcohol)
+
|  
|-
+
|   (a) White wine
|(3.1) for use in industry or being conversed according to the methods specified by the Director General
+
|2208.20.xx
|style="text-align: center;" |-
+
|style="text-align: center;" |-
+
|style="text-align: center;" |0
+
|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 1 baht/Litre of the amount of higher value
+
|-
+
|(3.2) for use in medicine, pharmaceutical and scientific purpose according to the methods specified by the Director General
+
|style="text-align: center;" |-
+
|style="text-align: center;" |-
+
|style="text-align: center;" |0
+
|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 0.05 baht/Litre of the amount of higher value
+
|-
+
|(3.3) Other than (3.1) and (3.2)
+
|style="text-align: center;" |-
+
|style="text-align: center;" |-
+
|style="text-align: center;" |0
+
|style="text-align: center;" |6 Baht/Litre of pure alcohol <br > 0.00 baht/Litre of the amount of higher value
+
 
+
 
+
 
+
 
+
 
|-
 
|-
 +
|
 +
|  (b) Other types not (a)
 +
| 2208.xx,xx
 
|}
 
|}
 
==Excise Tax Rate Search System for Liquor==
 
[http://etrs.excise.go.th/web/index.php?domain=Liquor Liquor 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.
 
 
 
[[th:สุรา]]
 

Latest revision as of 15:03, 16 April 2020

General Knowledge of Liquor

According to EXCISE ACT B.E. 2560 (2017) defines the liquor products tax as follows :

“Liquor” means all materials or mixture that contain alcohol and can be consumed as liquor on its own or when mixed with water or other liquid but excludes beverages

containing less than zero point five degree of alcohol;

“Fermented liquor” means non-distilled liquor including fermented liquor that is mixed with distilled liquor and contains less than fifteen degrees of alcohol;
“Distilled liquor” means distilled spirit including distilled spirit that is mixed with fermented liquor and contains more than fifteen degrees of alcohol.

Liquor Product Properties

No. Property Definition
1 Degree of alcohol Amount of alcohol in the liqueur
2 Container volume Liqueur container volume
3 Container type Liqueur container type (eg. can or bottle)
4 Trademark Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000).
5 Product type Type of product according to Excise tax
6 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
7 Domestic sell or export Specified whether the product will be sold domestically or exported.
8 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
9 Get right for zero tax or not Specified whether the product get right for zero tax or not.
10 Import as sample goods or not Specified whether the product is used for sample or not.

Excise Tax Rate for Liquor

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
13.01 Liquor
(1) Fermented liquor
(a) Beer 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(b) Wine and Sparkling wine made from grapes 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(c) Fermented Fruit liquor with grapes or grape wine as component 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 3,000
(d) Other types not (a),(b) and (c) 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000
13.02 (2) Distilled liquor
(a) White wine 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000
(b) Other types not (a) 30 Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department 1,000

Mapping with Harmonized System Code for Liquor

An import/export of Liquor 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

Excise Code List Custom Tariff
13.01 Liquor
(1) Fermented liquor
(a) Beer 2203.00.xx, 2202.91.00
(b) Wine and Sparkling wine made from grapes 2204.00.00, 2204.10.00, 2204.29.00, 2205.xx.xx
(c) Fermented fruit liquor with grapes or grapes wine as component 2204.10.00, 2205.xx.xx
(d) Other types not (a),(b) and (c) 2206.xx.xx
13.02 (2) Distilled liquor
(a) White wine 2208.20.xx
(b) Other types not (a) 2208.xx,xx