Difference between revisions of "Petroleum and Petroleum Products"
From Excise Manual Thailand
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== General Knowledge of Petroleum and Petroleum Products == | == General Knowledge of Petroleum and Petroleum Products == | ||
| − | The Excise Tariff Act B.E.2527 (1984) defines | + | The Excise Tariff Act B.E.2527 (1984) defines oil and oil products as follows. Oil and oil products are products manufactured from petroleum, including gasoline, kerosene, jet fuel, diesel fuel, heavy fuel oil, fuel oil and other oils similar to these types, petroleum oil bitumen (asphalt), petroleum coke, various kinds of petroleum gases, natural gas, liquefied natural gas, solvents, by product of various substances and other waste derived from petroleum. They also include oil or other products from refined petroleum that are defined by the Minister in the Government Gazette. |
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==Petroleum and Petroleum Products Properties== | ==Petroleum and Petroleum Products Properties== | ||
Revision as of 14:45, 26 August 2015
Contents
- 1 General Knowledge of Petroleum and Petroleum Products
- 2 Petroleum and Petroleum Products Properties
- 3 Excise Tax Rate for Petroleum and Petroleum Products
- 4 Excise Tax Rate Search System for Petroleum and Petroleum Products
- 5 Mapping with Harmonized System Code for Petroleum and Petroleum Products
General Knowledge of Petroleum and Petroleum Products
The Excise Tariff Act B.E.2527 (1984) defines oil and oil products as follows. Oil and oil products are products manufactured from petroleum, including gasoline, kerosene, jet fuel, diesel fuel, heavy fuel oil, fuel oil and other oils similar to these types, petroleum oil bitumen (asphalt), petroleum coke, various kinds of petroleum gases, natural gas, liquefied natural gas, solvents, by product of various substances and other waste derived from petroleum. They also include oil or other products from refined petroleum that are defined by the Minister in the Government Gazette.
Petroleum and Petroleum Products Properties
| No. | Property | Description |
| 1 | Product name | Product name of beverage product. Product name should be standardized for the same product, e.g. product name as specified in product label as approved by Food and Drug Administration (FDA). |
| 2 | Brand | Product brand or trademark. |
| 3 | Net content | Volume of the beverage product container in the unit of cubic centimeters (C.C.). Beverage produced or packed or pumped from drink vending machine may use the unit of liters. |
| 4 | Product type | Specified whether the beverage product is "packaged in sealed container" or "produced from drink vending machine". |
| 5 | Imported or Domestic product | Specified whether the beverage product is "Imported" or "Domestic" product. |
| 6 | Carbonated or Non-Carbonated | Specified whether the beverage product is "Carbonated" or "Non-Carbonated" drink. |
| 7 | Flavored or Non-Flavored | Specified whether the beverage product is "Flavored" (added sugar or other sweetener or other flavor) or "Non-Flavored" drink. |
| 8 | Containing fruit or vegetable juice ingredients or not | Specified whether the beverage product contains fruit or vegetable juice ingredients or not. |
| 9 | Types and proportion of fruit or vegetable juice ingredients | Specified types and proportion of main fruit or vegetable juice ingredients containing in the beverage product as specified in product label. (between 1-15 items). The information is not needed for beverage products containing no fruit or vegetable juice ingredients. |
| 10 | Containing stimulant ingredients | Specified whether the beverage product contains stimulant ingredients such as Taurine, Inositol, Glucuronolactone, etc. This is a required property if the product contains fruit or vegetable juice ingredients. It is one of the properties used to determine whether the beverage product containing fruit or vegetable juice will be qualified for tax exemption. |
| 11 | Proportion of sweetener ingredients | Specified types and proportion of sugar or other sweetener content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property. |
| 12 | Containing caffeine or not | Specified whether the beverage product contains caffeine or not. This property is defined for future use and is currently an optional property. |
| 13 | Proportion of caffeine | Specified proportion of caffeine content in the beverage product as indicated in the product label. This property is defined for future use and is currently an optional property. |
| 14 | Container type (for beverage packaged in sealed container)/ Unit (for beverage produced or packed or pumped from drink vending machine) | For beverage packaged in sealed container, this property defines the container type such as box, can, bag, cup, bottle. The Excise Department has announced some fixed price per unit for some products in some specified container types. This property can be used to check for the announced price accordingly. For beverage produced or packed or pumped from drink vending machine, this property has the value of "Litre". |
| 15 | 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. |
Excise Tax Rate for Petroleum and Petroleum Products
| Item | Description | Applied Rate (Ad Valorem) | Unit | Applied Rate (Per Volume) |
| 01.01 | - Petroleum and Petroleum Products | |||
| (1) Unleaded Gasoline | 0 | baht/ litre | 5.6 | |
| (2) Gasoline products other than (1) | 0 | baht/ litre | 5.6 | |
| (3) Unleaded Gasoline imported for resell to privileged individuals according to agreement between Thailand and United Nations or international laws or agreements with foreign countries or diplomatic reciprical basis as per regulations, Procedures and Conditions specified by the Director General | exempted | exempted | ||
| (4) Gasohol E10 under the criteria and conditions stated in the announcement by the Minister | 0 | baht/ litre | 5.04 | |
| (5) Gasohol E20 under the criteria and conditions stated in the announcement by the Minister | 0 | baht/ litre | 4.48 | |
| (6) Gasohol E85 under the criteria and conditions stated in the announcement by the Minister | 0 | baht/ litre | 0.84 | |
| 01.02 | - Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties | |||
| (1) Naphta reformate, Pyrolysis, Gasoline and other fluids with similar properties | 36 | baht/ litre | 7 | |
| 01.03 | Kerosene and Similar Lighting Oil | |||
| - Kerosene and Similar Lighting Oil | 0 | baht/ litre | 3.055 | |
| 01.04 | - Fuel oil for jet plane | |||
| (1) Fuel oil for jet plane that are not using aircraft fuel | 23 | baht/ litre | 3 | |
| (2) Fuel oil for jet plane for domestic aircraft as per regulations, procedures and conditions specified by the Director General | 1 | baht/ litre | 0.2 | |
| (3) Fuel oil for jet plane used for outbound aircraft as per regulations, procedures and conditions specified by the Director General | exempted | exempted | ||
| 01.05 | - Diesel and other oil with similar properties | |||
| (1) Diesel with sulphuric content exceeding 0.005 percent by weight | 0 | baht/ litre | 5.31 | |
| (2) Diesel with sulphuric content not exceeding 0.005 percent by weight | 0 | baht/ litre | 4.25
[อ้างอิง] | |
| (3) Diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General | exempted | exempted | ||
| (4) Diesel to be sold in the contiguous zone of the Kingdom for fishing vessels registered under the Thai Vessel Act B.E. 2481 (1938) and the remaining fuel for normal use of such vessels while travelling into the Kingdom | exempted | exempted | ||
| (5) Diesel with Methylester bio-diesel of fatty acid not less than 4 percent as per criteria and conditions specified by the Director General | 0 | baht/ litre | 4.25
[Ref.] | |
| (6) Diesel oil used in ships travelling in the joint development area between Thailand and Malaysia as per criteria and conditions specified by the Director General | exempted | exempted | ||
| 01.06 | - Natural Gas Liquid (N.G.L) and similar products | |||
| (1) Natural Gas Liquid (N.G.L.) and similar products | 36 | baht/ litre | 5.31 | |
| (2) Natural Gas Liquid (N.G.L.) and similar products to be used in refining process of a refinery | exempted | exempted | ||
| 01.07 | - Liquid Petroleum Gas (L.P.G.), Liquid Propane and similar products | |||
| (1) Liquid Petroleum Gas (L.P.G.) and similar products | 0 | bath/ kg. | 2.17 | |
| (2) Liquid Propane and similar products | 23 | bath/ kg. | 2.17 | |
| (4) Liquid Petroleum Gas (L.P.G.), Propane and similar products used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand as per criteria, procedures and conditions specified by the Director General | exempted | exempted | ||
| 01.08 | - Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products | |||
| (1) Liquid Methane, Liquid Butane, Butane isomer in liquid form and gas or similar products | exempted | exempted | ||
| (2) Liquid Ethane | 23 | bath/ kg. | 2.17 | |
| 01.09 | - Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products | |||
| (1) Liquid Ethelene, Liquid Propylene, Liquid Butylene, Butylene isomer in liquid form, Liquid Butadiene and similar products | 23 | bath/ kg. | 2.17 | |
| (2) Liquid Ethylene and similar products with purity exceeding 95 percent | exempted | exempted | ||
| (3) Liquid Propylene, Liquid Butylene Butylene isomer in liquid form, Liquid Butadiene and similar products with purity exceeding 90 percent | exempted | exempted | ||
| 01.10 | - Methane, Ethane, Propane, Butane, Butane isomer in gas form, and similar products | |||
| (1) Ethane | 23 | bath/ kg. | 2.17 | |
| (2) Propane | 23 | bath/ kg. | 2.17 | |
| (3) Methane, Butane, Butane isomer in gas form and similar products | exempted | exempted | ||
| 01.11 | - Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products | |||
| (1) Ethylene, Propylene, Butylene, Butylene isomer, Butadiene in gas form and similar products | exempted | exempted | ||
| 01.90 | (1) Fuel oil or similar products | 5 | baht/ litre | 0 |
| (2) Product which is a mixture of bitumen used as fuel | ||||
| (2.1) Product which is a mixture of bitumen used as fuel | 12 | baht/ litre | 0 | |
| (2.2) Product which is a mixture of bitumen used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand as per criteria, procedure and conditions specified by the Director General | 1 | baht/ litre | 0 | |
| (3) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department | ||||
| (3.1) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department | 30 | baht/ litre | 0 | |
| (3.2) Hydrocarbon Solvent only with properties specified by the Director General of the Excise Department and will be used in other industries as per criteria, procedure and conditions specified by the Director General | exempted | exempted | ||
| 01.01-01.11 and 01.90 | (1) Oil and oil products manufactured by entrepreneurs and used within the manufacturing process of such industry as per criteria, procedures and conditions specified by the Director General | exempted | exempted | |
| (2) Oil and oil products used as materials or parts of production within oil and oil product plant as per criteria, procedures and conditions specified by the Director General | exempted | exempted |
Excise Tax Rate Search System for Petroleum and Petroleum Products
Beverage 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 Petroleum and Petroleum Products
An import/export of petroleum and petroleum 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 petroleum and petroleum products is available, here.
