Difference between revisions of "Liquor2560"

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(Excise Tax Rate for Liquor)
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==Excise Tax Rate Search System for Liquor==
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== Mapping with Harmonized System Code 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.
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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]
  
 
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|13.01
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|Liquor
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|(1) Fermented liquor
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|  (a) Beer
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|  (b) Wine and Sparkling wine made from grapes
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|  (c) Fermented fruit liquor with grapes or grapes wine as component
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|  (d) Other types not (a),(b) and (c)
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|(1) Distilled liquor
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|  (a) White wine
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Revision as of 13:24, 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

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
(b) Wine and Sparkling wine made from grapes
(c) Fermented fruit liquor with grapes or grapes wine as component
(d) Other types not (a),(b) and (c)
(1) Distilled liquor
(a) White wine
(b) Other types not (a)