Difference between revisions of "Liquor2560"

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== Excise Tax Rate for Liquor==
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== Excise Tax Rate for Liquor ==
 
{| class="wikitable"
 
{| class="wikitable"
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!colspan="6"|Tobacco Tax Rate
 
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|-
 
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!rowspan="2"|Items
 
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!colspan="2"|Maximum rate
 
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!colspan="2"|Applied rate
 
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|-
 
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!Ad Valorem(%)
 
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!Per Volume(Baht)
 
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!Ad Valorem(%)
 
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!Per Volume(Baht)
 
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|-
 
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|colspan="5"|Brewed beverage
 
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|colspan="5"|(1)Beer
 
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|-
 
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|(1.1) No more than 7 degree
 
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|style="text-align: center;" |-
 
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|style="text-align: center;" |-
 
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|style="text-align: center;" |48
 
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|style="text-align: center;" |155 Baht/Litre of pure alcohol <br > 8 baht/Litre of the amount of higher value
 
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|-
 
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|(1.2) Over 7 degree, collect on top of (1.1) per degree by
 
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|style="text-align: center;" |-
 
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|style="text-align: center;" |-
 
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|style="text-align: center;" |-
 
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|style="text-align: center;" |3 Baht/Litre 
 
  
 +
!rowspan="3"|Categories
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!rowspan="3"|List of Particulars
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!colspan="3"|Excise Rates
 
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|-
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|colspan="5"|(2) Wine and sparkling wine from grape
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!rowspan="2"|Percentage Per Value
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!colspan="2"|Per Volume
 
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|(2.1) No more than 15 degree, with final wholesale price not exceed 600 Baht and excluding VAT
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!Unit
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|style="text-align: center;" |-
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!Per Unit -Baht
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|style="text-align: center;" |-
+
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|style="text-align: center;" |0
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|style="text-align: center;" |1000 Baht/Litre of pure alcohol <br > 255 baht/Litre of the amount of higher value
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|(2.2) No more than 15 degree, with final wholesale price exceed 600 Baht and excluding VAT
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|style="text-align: center;" |13.01
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|style="text-align: center;" |-
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|Liquor
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|style="text-align: center;" |-
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|style="text-align: center;" |  
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|style="text-align: center;" |36
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|style="text-align: center;" |  
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|style="text-align: center;" |1000 Baht/Litre of pure alcohol
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|style="text-align: center;" |  
 
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|-
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|(2.3) More than 15 degree, collect on top of (2.1) and (2.2) per degree by
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|style="text-align: center;" |
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|style="text-align: center;" |-
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|(1) Fermented liquor
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|style="text-align: center;" |-
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|style="text-align: center;" |  
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|style="text-align: center;" |-
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|style="text-align: center;" |  
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|style="text-align: center;" |3 Baht/Litre 
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|style="text-align: center;" |  
−
 
+
−
 
+
 
|-
 
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|colspan="5"|(3) Other than 1. and 2.
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|style="text-align: center;" |
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| (a) Beer
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|style="text-align: center;" | 30
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|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
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|style="text-align: center;" | 3,000
 
|-
 
|-
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|(3.1) No more than 15 degree
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|style="text-align: center;" |
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|style="text-align: center;" |-
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| (b) Wine and Sparkling wine made from grapes
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|style="text-align: center;" |-
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|style="text-align: center;" | 30
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|style="text-align: center;" |5
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|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
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|style="text-align: center;" |70 Baht/Litre of pure alcohol <br > 10 baht/Litre of the amount of higher value
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|style="text-align: center;" | 3,000
 
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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;" |
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|style="text-align: center;" |-
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| (c) Fermented Fruit liquor with grapes or grape wine as component
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|style="text-align: center;" |-
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|style="text-align: center;" | 30
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|style="text-align: center;" |-
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|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
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|style="text-align: center;" |3 Baht/Litre 
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|style="text-align: center;" | 3,000
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+
−
 
+
 
|-
 
|-
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|colspan="5"|Distilled beverage
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|style="text-align: center;" |
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| (d) Other types not (a),(b) and (c)
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|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
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|style="text-align: center;" | 1,000
 
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|-
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|colspan="5"|(1)White spirit without coloring, blends or additives
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|style="text-align: center;" |
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|(2) Distilled liquor
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|style="text-align: center;" |
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|style="text-align: center;" |
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|style="text-align: center;" |
 
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|-
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|(1.1) No more than 40 degree
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|style="text-align: center;" |
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|style="text-align: center;" |-
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| (a) White wine
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|style="text-align: center;" |-
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|style="text-align: center;" | 30
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|style="text-align: center;" |4
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|style="text-align: center;" | Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department
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|style="text-align: center;" |145 Baht/Litre of pure alcohol <br > 40 baht/Litre of the amount of higher value
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|style="text-align: center;" | 1,000
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|-
+
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|(1.2) More than 40 degree, collect on top of (1.1) per degree by
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
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|style="text-align: center;" |-
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|style="text-align: center;" |3 Baht/Litre 
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−
 
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|-
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|colspan="5"|(2) Other than (1)
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|-
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|(2.1) No more than 45 degree
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|style="text-align: center;" |-
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|style="text-align: center;" |-
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|style="text-align: center;" |25
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|style="text-align: center;" |250 Baht/Litre of pure alcohol <br > 50 baht/Litre of the amount of higher value
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|-
+
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|(2.2) More than 45 degree, collect on top of (2.1) per degree by
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
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|style="text-align: center;" |3 Baht/Litre 
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−
 
+
−
 
+
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|-
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|colspan="5"|(3) Ethanol (Spirit with over 80 degree of pure alcohol)
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|-
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|(3.1) for use in industry or being conversed according to the methods specified by the Director General
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |0
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|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 1 baht/Litre of the amount of higher value
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|-
+
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|(3.2) for use in medicine, pharmaceutical and scientific purpose according to the methods specified by the Director General
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |0
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|style="text-align: center;" |0 Baht/Litre of pure alcohol <br > 0.05 baht/Litre of the amount of higher value
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−
|-
+
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|(3.3) Other than (3.1) and (3.2)
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |-
+
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|style="text-align: center;" |0
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|style="text-align: center;" |6 Baht/Litre of pure alcohol <br > 0.00 baht/Litre of the amount of higher value
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−
 
+
−
 
+
−
 
+
−
 
+
 
|-
 
|-
 +
|style="text-align: center;" |
 +
| (b) Other types not (a)
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|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;" | 1,000
 
|}
 
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Revision as of 13:18, 24 March 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 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).
2 Degree of alcohol Amount of alcohol in the liqueur
3 Container volume Liqueur container volume
4 Container type Liqueur container type (eg. can or bottle)

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
(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

Excise Tax Rate Search System for 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.

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