Difference between revisions of "Mapping between Excise Tax Code and Harmonized System Code for Beverage"
From Excise Manual Thailand
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+ | Custom tax rate for Beverage is available at http://itd.customs.go.th/igtf/viewerImportTariff.do?param=main | ||
+ | |||
{| class="wikitable" | {| class="wikitable" | ||
− | + | | align="center" style="background:#f0f0f0;"|'''Categories''' | |
− | + | | align="center" style="background:#f0f0f0;"|'''List of Particulars''' | |
− | + | | align="center" style="background:#f0f0f0;"|'''Custom Categories''' | |
− | |- valign="top" | + | |- |
− | | 02.01 | + | | valign="top"| 02.01(1)|| valign="top"|Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives.|| valign="top"|2201.10.10, 2201.10.20, 2201.90.10, 2201.90.90 |
− | | | + | |- |
− | |- valign="top" | + | | valign="top"| 02.02(1) || valign="top"|Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03|| valign="top"|2202.10.10, 2202.10.90,2202.91.00, 2202.99.10,2202.99.20, 2202.99.40,2202.99.50, 2202.99.90 |
− | | 02. | + | |- |
− | | | + | | valign="top"| 02.02(1)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | | | + | |- |
− | |- valign="top" | + | | valign="top"| 02.02(1)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | | 02. | + | |- |
− | | ( | + | | valign="top"| 02.02(1)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| |
− | | | + | |- |
− | |- valign="top" | + | | valign="top"| 02.02(1)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| |
− | | 02. | + | |- |
− | | ( | + | | valign="top"| 02.02(1)(E)|| valign="top"|Sugar content over 14 grams per 100 ml.|| valign="top"| |
− | | | + | |- |
− | |- valign="top" | + | | valign="top"| 02.02(2)|| valign="top"|Other beverages add of nutrients or other nutrients that have a legitimate number. But exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister.|| valign="top"| |
− | | 02.02 | + | |- |
− | | | + | | valign="top"| 02.02(2)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02.02 ( | + | | valign="top"| 02.02(2)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | + | |- | |
− | | | + | | valign="top"| 02.02(2)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02.02 (2) | + | | valign="top"| 02.02(2)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| |
− | | ( | + | |- |
− | | | + | | valign="top"| 02.02(2)(E)|| valign="top"|Sugar content over 14 grams but not more than 18 grams per 100 ml.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02. | + | | valign="top"| 02.02(2)(F)|| valign="top"|Sugar content over 18 grams per 100 ml.|| valign="top"| |
− | + | |- | |
− | | | + | | valign="top"| 02.03(1) || valign="top"|Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.|| valign="top"|2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, |
− | |- valign="top" | + | 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 |
− | | 02.03 | + | |- |
− | | | + | | valign="top"| 02.03(1)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02.03 (1) | + | | valign="top"| 02.03(1)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | + | |- | |
− | | | + | | valign="top"| 02.03(1)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02.03 (2) | + | | valign="top"| 02.03(1)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| |
− | | (2) | + | |- |
− | | | + | | valign="top"| 02.03(1)(E)|| valign="top"|Sugar content over 14 grams per 100 ml.|| valign="top"| |
− | |- valign="top" | + | |- |
− | | 02. | + | | valign="top"| 02.03(2)|| valign="top"|Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not.|| valign="top"|2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 |
− | | | + | |- |
− | | | + | | valign="top"| 02.03(2)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| |
− | |} | + | |- |
+ | | valign="top"| 02.03(2)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(2)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(2)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(2)(E)|| valign="top"|Sugar content over 14 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)|| valign="top"|Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2), Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister.|| valign="top"|2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.02(3)(E)|| valign="top"|Sugar content over 14 grams but not more than 18 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.03(3)(F)|| valign="top"|Sugar content over 18 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)|| valign="top"|Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.The criteria and conditions stated in the announcement by the Minister.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)(A)|| valign="top"|Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)(B)|| valign="top"|Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)(C)|| valign="top"|Sugar content over 8 grams but not more than 10 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)(D)|| valign="top"|Sugar content over 10 grams but not more than 14 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.04(1)(E)|| valign="top"|Sugar content over 14 grams per 100 ml.|| valign="top"| | ||
+ | |- | ||
+ | | valign="top"| 02.05|| valign="top"|Liquid diet or dietary supplement under the laws on food as prescribed by the Minister.|| valign="top"|0401.10.10, 0401.20.10, 0401.40.10, 0401.50.10, 1517.90.20, 2106.90.61, 2106.90.64, 2106.90.66 | ||
+ | |- | ||
+ | | valign="top"| 02.90|| valign="top"|Others as prescribed by the Ministerial Regulation.|| valign="top"| | ||
+ | |- | ||
+ | |-} |
Latest revision as of 14:36, 16 April 2020
Custom tax rate for Beverage is available at http://itd.customs.go.th/igtf/viewerImportTariff.do?param=main
Categories | List of Particulars | Custom Categories |
02.01(1) | Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives. | 2201.10.10, 2201.10.20, 2201.90.10, 2201.90.90 |
02.02(1) | Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03 | 2202.10.10, 2202.10.90,2202.91.00, 2202.99.10,2202.99.20, 2202.99.40,2202.99.50, 2202.99.90 |
02.02(1)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.02(1)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.02(1)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.02(1)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.02(1)(E) | Sugar content over 14 grams per 100 ml. | |
02.02(2) | Other beverages add of nutrients or other nutrients that have a legitimate number. But exclude energy drinks and caffeine drinks of food law. The criteria and conditions stated in the announcement by the Minister. | |
02.02(2)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.02(2)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.02(2)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.02(2)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.02(2)(E) | Sugar content over 14 grams but not more than 18 grams per 100 ml. | |
02.02(2)(F) | Sugar content over 18 grams per 100 ml. | |
02.03(1) | Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not. | 2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00,
2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 |
02.03(1)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.03(1)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.03(1)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.03(1)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.03(1)(E) | Sugar content over 14 grams per 100 ml. | |
02.03(2) | Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not. | 2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 |
02.03(2)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.03(2)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.03(2)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.03(2)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.03(2)(E) | Sugar content over 14 grams per 100 ml. | |
02.03(3) | Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice(2), Other beverages add of nutrients or other nutrients that have a legitimate number.The criteria and conditions stated in the announcement by the Minister. | 2009.11.00, 2009.12.00, 2009.19.00, 2009.21.00, 2009.29.00, 2009.31.00, 2009.39.00, 2009.41.00, 2009.49.00, 2009.50.00, 2009.61.00, 2009.69.00, 2009.71.00, 2009.79.00, 2009.81.10, 2009.81.90, 2009.89.91, 2009.89.99, 2009.90.10, 2009.90.91, 2009.90.99 |
02.03(3)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.03(3)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.03(3)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.03(3)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.02(3)(E) | Sugar content over 14 grams but not more than 18 grams per 100 ml. | |
02.03(3)(F) | Sugar content over 18 grams per 100 ml. | |
02.04(1) | Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site.The criteria and conditions stated in the announcement by the Minister. | |
02.04(1)(A) | Sugar free or not more than 6 grams per 100 ml and with or without other sweeteners. | |
02.04(1)(B) | Sugar content over 6 grams but not more than 8 grams per 100 ml and with or without other sweeteners. | |
02.04(1)(C) | Sugar content over 8 grams but not more than 10 grams per 100 ml. | |
02.04(1)(D) | Sugar content over 10 grams but not more than 14 grams per 100 ml. | |
02.04(1)(E) | Sugar content over 14 grams per 100 ml. | |
02.05 | Liquid diet or dietary supplement under the laws on food as prescribed by the Minister. | 0401.10.10, 0401.20.10, 0401.40.10, 0401.50.10, 1517.90.20, 2106.90.61, 2106.90.64, 2106.90.66 |
02.90 | Others as prescribed by the Ministerial Regulation. |