Perfume and Cosmetic

From Excise Manual Thailand
Revision as of 11:19, 30 August 2015 by Nectec (Talk | contribs)

Jump to: navigation, search

General Knowledge of Perfume and Cosmetic

Perfume products mean perfume, perfume oils or essential oils and what makes fragrance, but not included:

  • Perfume oils that are available exclusively in the production of goods
  • Products listed by the Minister in the Government Gazette

Cosmetic products mean artificial product for use on the skin or any part of human body for added protection, clean or change the aesthetic appearance by rubbing, spraying or sprinkling, but not included:

  • Pharmaceutical products
  • Products listed by the Minister in the Government Gazette

The type of perfume is divided into three categories.

  1. Perfume is a fragrance with the highest mixture of perfume oil (perfume oil 10-15%, alcohol 85-90% and water 0-5%). Its scent usually lasts for over 24 hours.
  2. Eau de toilette is the most popular type of fragrance with a mixture of perfume oil in the appropriate degree (perfume oil 5-7%, alcohol 75-80%, and water 15-20%). Its scent usually lasts for about eight hours.
  3. Cologne is a fragrance with very low mixture of perfume oil (perfume 2-3%, alcohol 60-65%, and water 30-35%). Its scent usually lasts for only 1-2 hours.

It should be noted that tax exemption is applied for

  1. Essential oil
  2. Perfume and perfume oil products that are domestically local products (ref. Ministry of Finance Regulations regarding Tax Reduction and Exemption (No. 41), dated May 21, B.E. 2540)

Product Categories and Properties

Product Categories

Product Properties

List of Properties Used in Excise Tax Calculation

List of Properties for Data Analysis Purpose

Excise Tax Rate for Perfume and Cosmetic

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
07.01 - Perfume and Cosmetic
07.01(1) (1) essential oil and fragrance essence not including perfume and fragrance essence as in (7.3) 20 15
07.01(2) (2) Essential oil 20 exempted
07.01(3) (3) Perfume and fragrance essence which are local products produced within the Kingdom 20 exempted

Excise Tax Rate Search System for Perfume and Cosmetic

Perfume and Cosmetic 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 Perfume and Cosmetic

An import/export of Perfume and Cosmetic 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 Perfume and Cosmetic is available, here.