Difference between revisions of "Motorcycle"

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Visit the details of motorcycle products under the Excise Act, B.E. 2560 [[Motorcycle (Act B.E.2560)|Click here]]
 
  
 
== General Knowledge of Motorcycle==
 
== General Knowledge of Motorcycle==
[[file:Deatil-motorcycles.jpg|200px|thumb|right|Motorcycle]]
 
Mean of Land Traffic Act  B.E.2522
 
*'''Car''' mean all vehicles used in transport with engine power, electric power or other energy and mean it with all the trailers of the car except the train.
 
  
Mean of Royal Institute
+
[[File:22.jpg|thumb|Motorcycle]]
 +
 
 +
*'''Car''' mean all vehicles used in transport with engine power, electric power or other energy and mean it with all the trailers of the car except the train.
 
*'''Motorcycle''' mean vehicles used in transport with engine power, electric power or other energy have no more than two wheels. If the trailer wheels add no more than one wheel.
 
*'''Motorcycle''' mean vehicles used in transport with engine power, electric power or other energy have no more than two wheels. If the trailer wheels add no more than one wheel.
  
 
==Motorcycle Product Properties==
 
==Motorcycle Product Properties==
[[File:Motorcycle Product Properties.png|200px|thumb|right|Motorcycle Product Properties]]
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{| class="wikitable"
 
{| class="wikitable"
 
! No.
 
! No.
Line 55: Line 53:
 
|-
 
|-
 
|  align="center" | 9
 
|  align="center" | 9
| Main trademark
+
| Brand
| means a mark used or proposed to be used on or in connection with goods to distinguish the goods with which the trademark of the owner of such trademark is used from goods under another person’s trademark
+
| Product brand or trademark.
 
|-
 
|-
 
|  align="center" | 10
 
|  align="center" | 10
| Deputy trademark
+
| Suggested retail price
| zzz
+
| 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.
 +
|-
 +
|  align="center" | 11
 +
| Car model imported to research, development or performance tests and not sold in the market or not.
 +
| Car model imported to research, development or performance tests and not sold in the market.
 +
|-
 
|}
 
|}
  
 
==Excise Tax Rate for Motorcycle==
 
==Excise Tax Rate for Motorcycle==
 
{| class="wikitable"
 
{| class="wikitable"
! Item
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Categories'''
! Description
+
| valign="top" align="center" style="background:#f0f0f0;"|'''List of Particulars'''
! Ceiling Rate (Ad Valorem)
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Percentage Per Value'''
! Applied Rate (Ad Valorem)
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Unit'''
|-
+
| valign="top" align="center" style="background:#f0f0f0;"|'''Per Unit -Baht'''
 +
|- valign="top"
 +
 
 +
|07.01
 +
| Motorcycle
 +
| align="center"|
 +
| align="center"|
 
|
 
|
| Section 8. Others
+
|- valign="top"
|  
+
| ||(1) Motorcycle tires type electric powered vehicle of Industrial standards institute UN Regulation No.75.
|  
+
| align="center" |1
|-
+
| align="center"|
| 08.90(2)
+
| align="center"|
| Motorcycle
+
|- valign="top"
|  
+
| ||(2) Motorcycle tires type hybrid powered vehicle of Industrial standards institute UN Regulation No.75.
|  
+
| align="center" |
|-
+
| align="center"|  
| 08.90(2.1)
+
| align="center"|
| (2.1) with cylindrical volume not exceeding 150 c.c.
+
|- valign="top"
| align="center" | 30
+
| ||(A) with Carbondioxide volume not exceeding 50 gram/kilometer.
| align="center" | 3
+
| align="center" |3
|-
+
| align="center"|  
| 08.90(2.2)
+
| align="center"|
| (2.2) with cylindrical volume exceeding 150 c.c. but not exceeding 500 c.c.
+
|- valign="top"
| align="center" | 30
+
| ||(B) with Carbondioxide volume not exceeding 50 gram/kilometer but not exceeding 90 gram/kilometer.
| align="center" | 5
+
| align="center" |5
|-
+
| align="center"|  
| 08.90(2.3)
+
| align="center"|
| (2.3) with cylindrical volume exceeding 500 c.c. but not exceeding 1,000 c.c.
+
|- valign="top"
| align="center" | 30
+
| ||(C) with Carbondioxide volume not exceeding 90 gram/kilometer but not exceeding 130 gram/kilometer.
| align="center" | 10
+
| align="center" |9
|-
+
| align="center"|  
| 08.90(2.4)
+
| align="center"|
| (2.4) with cylindrical volume exceeding 1,000 c.c.
+
|- valign="top"
| align="center" | 30
+
| ||(D) with Carbondioxide volume exceeding 130 gram/kilometer.
| align="center" | 20
+
| align="center" |18
|-
+
| align="center"|
| 08.90(2.5)
+
| align="center"|
| (2.5) others
+
|- valign="top"
| align="center" | 50
+
| ||(3) Motorcycle model imported to research, development or performance tests and not sold in the market.
| align="center" | exempted
+
| align="center" |0
 +
| align="center"|
 +
| align="center"|
 +
|- valign="top"
 +
| ||(4) with specification other than(1) to (3).
 +
| align="center" |20
 +
| align="center"|  
 +
| align="center"|
 +
|- valign="top"
 
|}
 
|}
  
 
==Excise Tax Rate Search System for Motorcycle==
 
==Excise Tax Rate Search System for Motorcycle==
 
[http://etrs.excise.go.th/web/index.php?domain=Motorcycle Motorcycle 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.
 
[http://etrs.excise.go.th/web/index.php?domain=Motorcycle Motorcycle 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.
 
== Related Excise Forms ==
 
{| class="wikitable"
 
! Form Code
 
! Form Title
 
! Download [[Image:Pdf-icon.png]]
 
|-
 
| PorSor 01-04
 
| Excise Department, Ministry of Finance The Application Form for Excise Registration
 
| [[media:PorSor 01-04.pdf|PorSor 01-04 ]]
 
|-
 
| PorSor 01-05
 
| Excise Department, Ministry of Finance Application for obtaining the duplicate excise registration  Application for notifying the relocation/dissolution/transfer of business, industrial plant or service place
 
| [[media:PorSor 01-05.pdf|PorSor 01-05 ]]
 
|-
 
| PorSor 01-12
 
| Excise Department, Ministry of Finance Application for Excise Tax 
 
| [[media:PorSor 01-12.pdf|PorSor 01-12 ]]
 
|-
 
| PorSor 01-15
 
| Excise Department, Ministry of Finance Excise tax return must be filed by the 15 th  of month following the month the commodities were taken out of industrial plant or bonded warehouse 
 
| [[media:PorSor 01-15.pdf|PorSor 01-15 ]]
 
|-
 
| PorSor 01-28
 
| Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area 
 
| [[media:PorSor 01-28.pdf|PorSor 01-28 ]]
 
|-
 
| PorSor 01-28/1
 
| Excise Department, Ministry of Finance The application form for exemption or tax refund for commodities exported out of the kingdom or imported to free zone area by returning to the place for keeping commodities 
 
| [[media:PorSor 01-281.pdf|PorSor 01-28/1]]
 
|-
 
| PorSor 01-29
 
| Excise Department, Ministry of Finance Application for Excise Tax Raw Material or Part of the Commodities in the Production
 
| [[media:PorSor 01-29.pdf|PorSor 01-29 ]]
 
|-
 
| PorSor 01-29/1 Khore
 
|
 
|
 
|-
 
| PorSor 01-30
 
| Application for tax allowance  from raw materials and parts of commodities in production           
 
| [[media:PorSor 01-30.pdf |PorSor 01-30]]
 
|-
 
| PorSor 01-35
 
| Excise department, Ministry of finance Application for the excise tax exemption or refund
 
| [[media:PorSor 01-35.pdf|PorSor 01-35]]
 
|-
 
| PorSor 01-42
 
| Excise department, Ministry of Finance Monthly Statement of raw materials, production, sale and inventory balance
 
| [[media:PorSor 01-42.pdf|PorSor 01-42]]
 
|-
 
| PorSor 01-44
 
| Statement of the selling price at the industrial plant
 
| [[media:PorSor 01-44.pdf|PorSor 01-44 ]]
 
|}
 
  
 
==Mapping with Harmonized System Code for Motorcycle==
 
==Mapping with Harmonized System Code for Motorcycle==

Revision as of 14:54, 16 April 2020

General Knowledge of Motorcycle

Motorcycle
  • Car mean all vehicles used in transport with engine power, electric power or other energy and mean it with all the trailers of the car except the train.
  • Motorcycle mean vehicles used in transport with engine power, electric power or other energy have no more than two wheels. If the trailer wheels add no more than one wheel.

Motorcycle Product Properties

No. Property Definition
1 Color The color of motorcycles
2 Fuel type Type of fuel Can be divided into two categories
  1. The type of fuel used in motorcycles for example petrol ,gasohol etc.
  2. Electric Power
3 Model Model of motorcycles Manufacturers
4 Cylinder capacity Cylinder capacity of the engine of the motorcycle it is measured in cc or called displacement
5 Gear type Transmission of motorcycle
  1. Manual
  2. Automatic
6 Engine type The engine used to drive
  1. 2 stroke engine
  2. 4 stroke engine
7 Engine number The identification number of motorcycle engines
8 Chassis number The identification number of the motorcycle chassis
9 Brand Product brand or trademark.
10 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.
11 Car model imported to research, development or performance tests and not sold in the market or not. Car model imported to research, development or performance tests and not sold in the market.

Excise Tax Rate for Motorcycle

Categories List of Particulars Percentage Per Value Unit Per Unit -Baht
07.01 Motorcycle
(1) Motorcycle tires type electric powered vehicle of Industrial standards institute UN Regulation No.75. 1
(2) Motorcycle tires type hybrid powered vehicle of Industrial standards institute UN Regulation No.75.
(A) with Carbondioxide volume not exceeding 50 gram/kilometer. 3
(B) with Carbondioxide volume not exceeding 50 gram/kilometer but not exceeding 90 gram/kilometer. 5
(C) with Carbondioxide volume not exceeding 90 gram/kilometer but not exceeding 130 gram/kilometer. 9
(D) with Carbondioxide volume exceeding 130 gram/kilometer. 18
(3) Motorcycle model imported to research, development or performance tests and not sold in the market. 0
(4) with specification other than(1) to (3). 20

Excise Tax Rate Search System for Motorcycle

Motorcycle 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.

Mapping with Harmonized System Code for Motorcycle

An import/export of Motorcycle 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 Motorcycle is available, here.