Difference between revisions of "Petroleum and Petroleum Products"
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| A6||Used as materials or parts of production within oil and oil product plant||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 ||Petroleum and Petroleum Products | | A6||Used as materials or parts of production within oil and oil product plant||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 ||Petroleum and Petroleum Products | ||
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| + | | E1||The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not|| The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not||Hydrocarbon solvent | ||
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| + | | E2||Consisting of only chemical elements of hydrogen and carbon or not||Consisting of only chemical elements of hydrogen and carbon or not||Hydrocarbon solvent | ||
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| + | | E4||Is organic chemicals type of hydrocarbon solvent or not||Is organic chemicals type of hydrocarbon solvent as listed or not: Pentane, Hexane, Benzene, Toluene, o-Xylene, p-Xylene, m-Xylene, and mixed-Xylene||Hydrocarbon solvent | ||
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Revision as of 08:32, 22 February 2016
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 | Applied To |
| B1 | Amount of lead in gasoline | Amount of lead in gasoline in the unit of grams per litre | Gasoline |
| B2 | Percentage of Ethanol in gasoline | Percentage of Ethanol in Gasoline | Gasoline |
| B7 | Imported for resell to privileged individuals or not | 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 [ref.] | Gasoline |
| B4 | Octane number | Percentage by mass of iso-octane in the mixture of iso-octane and heptane caused by the combustion | Gasoline |
| A2, B5, C5, D3 | Litre unit | Remainder counted as one litre | Petroleum oil products, Natural Gas Liquid |
| D3 | Kilogram unit | Remainder counted as one kilogram | Petroleum gas products |
| A2, E6 | Litre or kilogram unit | Litre or kilogram as specified by the Minister | Fuel oil, Hydrocarbon solvent, Product which is a mixture of bitumen used as fuel |
| A3, B6, C6, D4, E7 | Source | Source of product - Domestic or Imported | Petroleum and Petroleum Products |
| A4, A5, B9, B10, C7, C8, D5, D6, E8, E9 | Brand | Product brand or trademark | Petroleum and Petroleum Products |
| B3, C3 | Adding additive or not | Whether the product contains additive | Petroleum and Petroleum Products |
| A6 | Purpose of jet fuel | Purpose of jet fuel: not used in flight (other purpose), used in domestic flight, used in international flight | Jet fuel |
| JP number | Jet propellant number: JP1-JP8 | Jet fuel | |
| C2 | Percentage of sulfer in diesel | Percentage of sulfer in diesel | Diesel fuel |
| C10 | Diesel sold in contiguous zone of the Kingdom or not | Whether diesel to be sold in contiguous zone of the Kingdom as per regulations, procedures and conditions specified by the Director General | Diesel fuel |
| C10 | Diesel sold in the contiguous zone of the Kingdom for fishing vessels | Whether 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 | Diesel fuel |
| C1 | Percentage of Methylester bio-diesel of fatty acid | Percentage of Methylester bio-diesel of fatty acid in Diesel | Diesel fuel |
| C4 | Diesel engine type | High Speed Diesel Oil or Low Speed Diesel Oil | Diesel fuel |
| Viscosity | Viscosity value | Fuel oil | |
| A6 | Used as fuel for generating electricity to be entirely sold to the Electricity Generating Authority of Thailand or not | 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 | Product which is a mixture of bitumen used as fuel |
| E10 | Purpose of use | Purpose of use for hydrocarbon solvent | Hydrocarbon solvent |
| E5 | Used in industry | Which industries the hydrocarbon solvent are used in: used in the manufacturing process in industry, used as a solvent for chemical manufacturing, coating the surface, used directly in industry, cleaning supplies, retail | Hydrocarbon solvent |
| D7 | Used in electricity generating and being sold entirely to the Electricity Generating Authority of Thailand or not | 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 | Liquid Petroleum Gas, Propane |
| D2 | Gas is in liquid form or not | Whether the gas is in liquid form or not | Petroleum gas products |
| D1 | Purity | Purity percentage | Ethylene, Propylene |
| A6 | Used within the manufacturing process of such industry or not | 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 | Petroleum and Petroleum Products |
| A6 | Used as materials or parts of production within oil and oil product plant | 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 | Petroleum and Petroleum Products |
| E1 | The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not | The final boiling point is less than or equal to 400 degrees Celsius, according to test method ASTM D86 or not | Hydrocarbon solvent |
| E2 | Consisting of only chemical elements of hydrogen and carbon or not | Consisting of only chemical elements of hydrogen and carbon or not | Hydrocarbon solvent |
| E4 | Is organic chemicals type of hydrocarbon solvent or not | Is organic chemicals type of hydrocarbon solvent as listed or not: Pentane, Hexane, Benzene, Toluene, o-Xylene, p-Xylene, m-Xylene, and mixed-Xylene | Hydrocarbon solvent |
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.
