Difference between revisions of "Tobacco"

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(Mapping with Harmonized System Code for Tobacco and Cigarettes)
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[http://www5.excise.go.th/dmenu/show/data/Yasoop%202509.pdf Tobacco Act B.E.2509 (1966)defines the tobacco products tax as follows.
+
According to EXCISE ACT B.E. 2560 (2017) defines the tobacco products tax as follows :
  
: '''"Tobacco"''' means cultivated plant, Nicotianatabacum.
+
: '''"Tobacco"''' means Nocotianatabacum.
  
: '''"Native Tobacco Varieties"''' means tobacco grown originally in Thailand when incubated with sun, leaves turns brown.  
+
: '''"Tobacco Leaf''' means fresh or dried leaf of tobacco tree.  
  
: '''"Tobacco Leaf''' means fresh tobacco leaves or dried tobacco leaves.  
+
: '''"Tobacco"''' means cigarette, cigar, other cigarettes, rolling tobacco, blended rolling tobacco, chewing tobacco including other products that can be consumed as tobacco as provided by Ministerial Regulation.
  
: '''"Compressed tobacco"''' means any part of ground or shredded tobacco, spread into sheets and mixed with or without other materials.
+
: '''"Cigarette''' means rolling tobacco or blended rolling tobacco, regardless of having blended with dried tobacco or tobacco snuff, that has been wrapped in paper or other material manufactured to be used instead of paper or dried tobacco leaf or tobacco snuff.  
: '''"Pipe tobacco"''' means tobacco leaves or compressed tobacco which is shredded and dried.
+
  
: '''"Tobacco"''' means cigarettes, cigars, other kind of cigarettes, shredded and mixed tobacco including chewing tobacco.  
+
: '''"Cigar''' means dried tobacco leaf or snuff, which has been wrapped in dried tobacco leaf or snuff.
  
: '''"Cigarette"''' mean shredded tobacco or shredded and mixed tobacco with or without any dried or compressed tobacco rolled with paper, other materials or dried tobacco or compressed tobacco.  
+
: '''"Other cigarettes''' mean rolling tobacco or blended rolling tobacco which has been wrapped with banana leaf, lotus leaf, palm leaf, Bridelia leaf, Atap leaf or other materials which is not paper or materials manufactured to be used instead of paper and that is not dried tobacco leaf or tobacco snuff.
  
: '''"Cigar"''' mean dried tobacco leaves or compressed tobacco rolled by dried or compressed tobacco.  
+
: '''"Rolling tobacco''' means tobacco leaf or snuff that is cut into strips and dried;
 +
: '''"Blended rolling tobacco” means tobacco leaf or snuff that is cut into strips and blended or mixed with any substance apart from water.
  
: '''"Other cigarettes"''' mean shredded tobacco or shredded and mixed tobacco rolled by banana leaf, lotus petal, betel sheath, bridelia leaf, atap leaf or other materials than paper or substitute paper.
+
: '''"Chewing tobacco''' means any part of dried tobacco leaf that is blended or mixed with any other materials apart from water for keeping in the mouth or chewing.  
: '''"Flavored tobacco"''' means other tobacco leaves than native tobacco varieties or compressed tobacco which have been shredded or compressed and mixed with other materials than water.
+
 
: '''"Chewing tobacco"''' means any part of dried tobacco leaves apart from native dried tobacco mixed with other materials than water used for keeping in the mouth or chewing.
+
: '''"Tobacco snuff''' means any part of tobacco tree that is grounded or pulverized and made into sheets, whether being mixed with other substances or not.
  
 
==Tobacco Product Properties==
 
==Tobacco Product Properties==
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{| class="wikitable"
 
{| class="wikitable"
 
! No.
 
! No.
! Property
+
! width="250px" |Property
 
! Definition
 
! Definition
|-
+
|-valign="top"
 
|  align="center" | 1
 
|  align="center" | 1
 
| Main Trademark
 
| Main Trademark
 
| Logo or label used for the product or service which is under the
 
| Logo or label used for the product or service which is under the
 
Protection under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
 
Protection under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
|-
+
|-valign="top"
 
|  align="center" | 2
 
|  align="center" | 2
 
| Packaging Unit Volume/Unit  
 
| Packaging Unit Volume/Unit  
 
| One unit of weight per volume such as weight products of cigarettes, in one cigarette is equal to 1 gram.
 
| One unit of weight per volume such as weight products of cigarettes, in one cigarette is equal to 1 gram.
|-
+
|-valign="top"
 
|  align="center" | 3
 
|  align="center" | 3
 
| Size of Container
 
| Size of Container
 
| Packing tobacco products, such as the number of cigarettes per packet or the number of packs per bundle.
 
| Packing tobacco products, such as the number of cigarettes per packet or the number of packs per bundle.
|-
+
|-valign="top"
 
|  align="center" | 4
 
|  align="center" | 4
 
| Type of container   
 
| Type of container   
 
| Types of packaging such as sachets, hard / soft pack.
 
| Types of packaging such as sachets, hard / soft pack.
|-
+
|-valign="top"
 
|  align="center" | 5
 
|  align="center" | 5
 
| Deputy Trademark  
 
| Deputy Trademark  
 
|Logo or label used for the product or service which is under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
 
|Logo or label used for the product or service which is under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
 +
|-valign="top"
 +
|align="center" | 6
 +
|Product type
 +
|Type of product according to Excise tax
 +
|-valign="top"
 +
|  align="center" | 7
 +
| 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
 +
|-valign="top"
 +
|align="center" | 8
 +
|Domestic sell or export
 +
|Specified whether the product will be sold domestically or exported.
 +
|-valign="top"
 +
|align="center" | 9
 +
|Imported or Domestic product
 +
|Specified whether the product is "Imported" or "Domestic" product.
 +
|-valign="top"
 +
|align="center" | 10
 +
|Get right for zero tax or not
 +
|Specified whether the product get right for zero tax or not.
 +
|-valign="top"
 +
|align="center" | 11
 +
|Import as sample goods or not
 +
|Specified whether the product is used for sample or not.
 +
|-
 
|}
 
|}
  
== Excise Tax Rate for Tobacco and Cigarettes==
+
== Excise Tax Rate for Tobacco ==
{| class="wikitable" width="100%"
+
{| class="wikitable"
!colspan="6"|Tobacco Tax Rate
+
 
 +
!rowspan="3"|Categories
 +
!rowspan="3"|List of Particulars
 +
!colspan="3"|Excise Rates
 
|-
 
|-
!rowspan="2"|Items
+
!rowspan="2"|Percentage Per Value
!colspan="2"|Maximum rate
+
!colspan="2"|Per Volume
!colspan="2"|Applied rate
+
 
|-
 
|-
!Ad Valorem (%)
+
!Unit
!Per Volume (Baht)
+
!Per Unit -Baht
!Ad Valorem (%)
+
!Per Volume (Baht)
+
 
|-
 
|-
|1.Pipe Tobacco
+
|style="text-align: center;" |14.01
|style="text-align: center;" |90
+
|Tobacco
|style="text-align: center;" |3.00 Baht/gram
+
|style="text-align: center;" | 90
|style="text-align: center;" |10
+
|style="text-align: center;" | Per one piece or one gram, Fragment of one gram shall be calculated as one gram and/or per roll
|style="text-align: center;" |0.01 Baht/gram
+
|style="text-align: center;" | 5
 
|-
 
|-
|colspan="5"|2.Tobacco
+
|}
 +
 
 +
==Excise Tax Rate Search System for Tobacco and Cigarettes==
 +
[http://etrs.beehive.asia/taxRecommendation/searchTaxDuty/tobacco Tobacco 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 Tobacco ==
 +
An import/export of Tobacco products requires to follow certain procedures as regulated by the Customs Department.
 +
<br>Therefore, in order to facilitate a taxpayer to request for an import/export permit or to pay taxes and duties at the Customs Department,
 +
<br>the mapping between Excise Tax Code and Customs' Harmonized System Code for Automobile is available, [http://itd.customs.go.th/igtf/viewerImportTariff.do?param=main here]
 +
 
 +
{| class="wikitable"  
 +
!  colspan=3 |Mapping with Harmonized System Code for Tobacco  
 +
Effective Date  16 September 2017 - 30 September 2020
 +
|-
 +
! width=100px;|Excise Code
 +
! width=400px;|List
 +
! width=200px;|Custom Tariff
 
|-
 
|-
|
+
|14.01
*Cigarette
+
|Tobacco
|style="text-align: center;" |90
+
|24.01
|style="text-align: center;" |3.00 Baht/gram
+
|style="text-align: center;" |87
+
|style="text-align: center;" |1.00 Baht/gram
+
 
|-
 
|-
|
+
|  
*Cigar
+
|(1) Cigarette
|style="text-align: center;" |90
+
|2402.20.00, 2402.20.90
|style="text-align: center;" |3.00 Baht/gram
+
|style="text-align: center;" |20
+
|style="text-align: center;" |1.00 Baht/gram
+
 
|-
 
|-
|
+
|  
*Other cigarette
+
|   (a) Suggested Retail Price per package not over 60 Baht
|style="text-align: center;" |90
+
|2402.20.00, 2402.20.90
|style="text-align: center;" |3.00 Baht/gram
+
|-
|style="text-align: center;" |10
+
|  
|style="text-align: center;" |0.01 Baht/gram
+
|   (b) Suggested Retail Price per package over 60 Baht
 +
|2402.20.00, 2402.20.90
 
|-
 
|-
 
|
 
|
*Flavored tobacco
+
|(2) Cigar
|style="text-align: center;" |90
+
|2402.10.00
|style="text-align: center;" |3.00 Baht/gram
+
|style="text-align: center;" |20
+
|style="text-align: center;" |1.00 Baht/gram
+
 
|-
 
|-
 
|
 
|
*Chewing tobacco
+
|(3) Other cigarettes
|style="text-align: center;" |90
+
|2402.90.00, 2402.90.20
|style="text-align: center;" |3.00 Baht/gram
+
|style="text-align: center;" |10
+
|style="text-align: center;" |0.10 Baht/gram
+
 
|-
 
|-
|}
+
|  
 
+
|(4) Chewing tobacco
==Excise Tax Rate Search System for Tobacco and Cigarettes==
+
|2403.99.50
[http://etrs.excise.go.th/web/index.php?domain=Tobacco&class=tobacco Tobacco 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 Tobacco and Cigarettes==
+
An import/export of Automobile 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 Tobacco and Cigarettes is available below.
+
 
+
{| class="wikitable"
+
 
+
!style="width: 30%"|Product Type
+
!style="width: 30%"|Harmonized System Code
+
 
+
 
|-
 
|-
|Pipe Tobacco
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=2403&docBegnDate=10%2F07%2F2556# 2403.10.00]
+
|(5) Blended rolling tobacco
 +
|2403.00.00
 
|-
 
|-
|Cigarette
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=240220&docBegnDate=10%2F07%2F2556# 2402.20.00], [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24022090&docBegnDate=10%2F07%2F2556# 2402.20.90]
+
|(6) Rolling tobacco
 
+
|2403.10.00
 
|-
 
|-
|Cigar
+
|}
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=240210&docBegnDate=10%2F07%2F2556# 2402.10.00]
+
{| class="wikitable"
 +
!  colspan=3 |Mapping with Harmonized System Code for Tobacco
 +
Effective Date  1 October 2020 onwards
 +
|-
 +
! width=100px;|Excise Code
 +
! width=400px;|List
 +
! width=200px;|Custom Tariff
 
|-
 
|-
| Other cigarettes
+
|14.01
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24029020&docBegnDate=10%2F07%2F2556# 2402.90.20]
+
|Tobacco
 +
|24.01
 
|-
 
|-
| Flavors tobacco
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=2403&docBegnDate=10%2F07%2F2556# 2403.00.00]
+
|(1) Cigarette
 +
|2402.20.00, 2402.20.90
 
|-
 
|-
| Chewing tobacco
+
|
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24039950&docBegnDate=10%2F07%2F2556# 2403.99.50]
+
|(2) Cigar
 +
|2402.10.00
 
|-
 
|-
| Tobacco Tree
+
|
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24013090&docBegnDate=10%2F07%2F2556# 2401.30.90]
+
|(3) Other cigarettes
 +
|2402.90.00, 2402.90.20
 
|-
 
|-
|เปลือกต้นยาสูบ
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24013090&docBegnDate=10%2F07%2F2556# 2401.30.90]
+
|(4) Chewing tobacco
 +
|2403.99.50
 
|-
 
|-
|เศษใบยา
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=240130&docBegnDate=10%2F07%2F2556# 2401.30.00]
+
|(5) Blended rolling tobacco
|-
+
|2403.00.00
| Sample tobacco leaf
+
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24013090&docBegnDate=10%2F07%2F2556# 2401.30.90]
+
 
|-
 
|-
| Tobacco leaf
+
|  
| [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=240120&docBegnDate=10%2F07%2F2556# 2401.20.00]
+
|(6) Rolling tobacco
|-
+
|2403.10.00
|ก้านใบยา
+
|  [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24013010&docBegnDate=10%2F07%2F2556# 2401.30.10]
+
|-
+
| Tobacco Seed
+
|  [http://igtf.customs.go.th/igtf/viewerImportTariff.do?param=findTaff&lang=t&taffCode=24013090&docBegnDate=10%2F07%2F2556# 2401.30.90]
+
 
|-
 
|-
 
|}
 
|}
 
[[th:ยาสูบ]]
 

Revision as of 14:45, 16 April 2020

General Knowledge of Tobacco and Cigarettes

The Royal Academy dictionary defines “tobacco” as a product for smoking by rolling and shredding for pipe such as cigarettes, cigars, other kind of cigarettes, shredded and mixed tobacco including chewing tobacco as well.

Another meaning of tobacco is stripped tobacco leaves which rolled in banana leaves or atap leaves for smoking.
Besides, It also refers to a seasonal plant categorized species Nicotiana tabacum L. within Solanace family, their stripped leaves to be eaten with betel leaves or rolled for smoking or grounded into powder for blowing or snuffing.


According to EXCISE ACT B.E. 2560 (2017) defines the tobacco products tax as follows :

"Tobacco" means Nocotianatabacum.
"Tobacco Leaf means fresh or dried leaf of tobacco tree.
"Tobacco" means cigarette, cigar, other cigarettes, rolling tobacco, blended rolling tobacco, chewing tobacco including other products that can be consumed as tobacco as provided by Ministerial Regulation.
"Cigarette means rolling tobacco or blended rolling tobacco, regardless of having blended with dried tobacco or tobacco snuff, that has been wrapped in paper or other material manufactured to be used instead of paper or dried tobacco leaf or tobacco snuff.
"Cigar means dried tobacco leaf or snuff, which has been wrapped in dried tobacco leaf or snuff.
"Other cigarettes mean rolling tobacco or blended rolling tobacco which has been wrapped with banana leaf, lotus leaf, palm leaf, Bridelia leaf, Atap leaf or other materials which is not paper or materials manufactured to be used instead of paper and that is not dried tobacco leaf or tobacco snuff.
"Rolling tobacco means tobacco leaf or snuff that is cut into strips and dried;
"Blended rolling tobacco” means tobacco leaf or snuff that is cut into strips and blended or mixed with any substance apart from water.
"Chewing tobacco means any part of dried tobacco leaf that is blended or mixed with any other materials apart from water for keeping in the mouth or chewing.
"Tobacco snuff means any part of tobacco tree that is grounded or pulverized and made into sheets, whether being mixed with other substances or not.

Tobacco Product Properties

No. Property Definition
1 Main Trademark Logo or label used for the product or service which is under the

Protection under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.

2 Packaging Unit Volume/Unit One unit of weight per volume such as weight products of cigarettes, in one cigarette is equal to 1 gram.
3 Size of Container Packing tobacco products, such as the number of cigarettes per packet or the number of packs per bundle.
4 Type of container Types of packaging such as sachets, hard / soft pack.
5 Deputy Trademark Logo or label used for the product or service which is under the Act. Trademarks Act 2534 as amended by the Trademark Act (No. 2) Act B.E. 2543.
6 Product type Type of product according to Excise tax
7 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
8 Domestic sell or export Specified whether the product will be sold domestically or exported.
9 Imported or Domestic product Specified whether the product is "Imported" or "Domestic" product.
10 Get right for zero tax or not Specified whether the product get right for zero tax or not.
11 Import as sample goods or not Specified whether the product is used for sample or not.

Excise Tax Rate for Tobacco

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
14.01 Tobacco 90 Per one piece or one gram, Fragment of one gram shall be calculated as one gram and/or per roll 5

Excise Tax Rate Search System for Tobacco and Cigarettes

Tobacco 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 Tobacco

An import/export of Tobacco 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 Automobile is available, here

Mapping with Harmonized System Code for Tobacco

Effective Date 16 September 2017 - 30 September 2020

Excise Code List Custom Tariff
14.01 Tobacco 24.01
(1) Cigarette 2402.20.00, 2402.20.90
(a) Suggested Retail Price per package not over 60 Baht 2402.20.00, 2402.20.90
(b) Suggested Retail Price per package over 60 Baht 2402.20.00, 2402.20.90
(2) Cigar 2402.10.00
(3) Other cigarettes 2402.90.00, 2402.90.20
(4) Chewing tobacco 2403.99.50
(5) Blended rolling tobacco 2403.00.00
(6) Rolling tobacco 2403.10.00
Mapping with Harmonized System Code for Tobacco

Effective Date 1 October 2020 onwards

Excise Code List Custom Tariff
14.01 Tobacco 24.01
(1) Cigarette 2402.20.00, 2402.20.90
(2) Cigar 2402.10.00
(3) Other cigarettes 2402.90.00, 2402.90.20
(4) Chewing tobacco 2403.99.50
(5) Blended rolling tobacco 2403.00.00
(6) Rolling tobacco 2403.10.00