Petroleum and Petroleum Products

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General Knowledge of Petroleum and Petroleum Products

The Excise Tariff Act B.E.2527 (1984) defines Beverage products that are under the excise law as drinks which normally can be consumed without dilution and without alcohol. Such a product may or may not contain carbon dioxide and is packaged in sealed containers. Some examples include flavored mineral water, sweetened drink, fruit and vegetable juice and soda water, etc. It also includes beverages produced or packed or pumped from drink vending machine, although not in sealed containers. Beverage products do not include the follows:

  • Water or natural mineral water
  • Distilled or filtered water for drinking without embellishments.
  • Beverage manually manufactured for retail that does not contain carbon dioxide and is without chemical preservatives.
  • Fresh milk, flavored or non-flavored milk, etc., in accordance with the law on food.
  • Drinks 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.

Last modified on 25 August 2015, at 13:35