Difference between revisions of "Liquor2560"
From Excise Manual Thailand
(→Excise Tax Rate Search System for Liquor) |
(→Mapping with Harmonized System Code for Liquor) |
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| Line 124: | Line 124: | ||
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| (a) Beer | | (a) Beer | ||
| − | | | + | | 2203.00.xx, 2202.91.00 |
|- | |- | ||
| | | | ||
| (b) Wine and Sparkling wine made from grapes | | (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 | | (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) | | (d) Other types not (a),(b) and (c) | ||
| − | | | + | | 2206.xx.xx |
|- | |- | ||
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| Line 144: | Line 144: | ||
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| (a) White wine | | (a) White wine | ||
| − | | | + | |2208.20.xx |
|- | |- | ||
| | | | ||
| (b) Other types not (a) | | (b) Other types not (a) | ||
| − | | | + | | 2208.xx,xx |
|} | |} | ||
Latest revision as of 13:28, 24 March 2020
Contents
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 | 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 | |
| (1) Distilled liquor | ||
| (a) White wine | 2208.20.xx | |
| (b) Other types not (a) | 2208.xx,xx |
