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
|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.|
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 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.
|Product Type||Harmonized System Code|
|Sample tobacco leaf||2401.30.90|