| Categories |
List of Particulars |
Excise Rates |
| Percentage Per value |
Per Volume |
| Unit |
Per Unit-Baht |
| 01.01 |
Benzene and similar oil |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.02 |
Naphtha, reformate, pyrolysis gasoline and similar liquid |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.03 |
Kerosene and oil that can be lighted in similar manner |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.04 |
Jet fuel |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.05 |
Diesel and similar oil |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.06 |
Natural liquid gas (N.G.L.) and similar liquid gas |
50 |
Liter, Fraction of one liter shall be calculated as one
liter |
20 |
| 01.07 |
Liquid petroleum gas (L.P.G.), liquid propane gas and similar gas |
50 |
Kilogram, Fraction of one kilogram shall be calculated as one kilogram |
20 |
| 01.08 |
Liquid methane gas, liquid ethane gas, liquid butane gas, isomer of butane in liquid form and similar gas or liquid |
50 |
Kilogram, Fraction of one kilogram shall be calculated as one kilogram |
20 |
| 01.09 |
Liquid ethylene, liquid propylene, liquid butylene, isomer of butylene in liquid form, liquid butadiene and similar liquid |
50 |
Kilogram, Fraction of one kilogram shall be calculated as one kilogram |
20 |
| 01.10 |
Methane gas, ethane gas, propane gas, butane gas, isomer of butane in gas form and similar gasd |
50 |
Kilogram, Fraction of one kilogram shall be calculated as one kilogram |
20 |
| 01.11 |
Ethylene, propylene, butylene, isomer of butylene, butadiene in gas form and similar gas |
50 |
Kilogram, Fraction of one kilogram shall be calculated as one kilogram |
20 |
| 01.12 |
Furnace oil and similar oil |
50 |
Liter or kilogram as
prescribed by the Minister |
20 |
| 01.13 |
Bitumen mixture product used as fuel |
50 |
Liter or kilogram as
prescribed by the Minister |
20 |
| 01.14 |
Hydrocarbon solvent with the properties prescribed by the Director-General |
50 |
Liter or kilogram as
prescribed by the Minister |
20 |
| 01.90 |
Others as prescribed by the Ministerial Regulation |
50 |
Liter or kilogram as prescribed by the Minister |
20 |
| 02.01 |
Artificial mineral water, soda and soft drink without sugar or other sweetening agents and without additives |
30 |
Liter |
20 |
| 02.02 |
Mineral water and soft drink containing sugar or sweetening agents or additives and other beverages but not including fruit or vegetable juice under category 02.03 |
30 |
Liter |
20 |
| 02.03 |
Non-fermented and non-alcoholic fruit juice (including grape must) and vegetable juice, regardless of whether sugar or other sweetening agent is added or not |
30 |
Liter |
20 |
| 02.04 |
Concentrated leavening used with a machine to manufacture instant beverage to be sold to consumers at retail site |
30 |
Liter |
100 |
| 02.05 |
Liquid diet or dietary supplement under the laws on food as prescribed by the Minister |
30 |
Liter |
20 |
| 02.90 |
Others as prescribed by the Ministerial Regulation |
30 |
Liter |
20 |
| 04.01 |
Battery |
30 |
|
|
| 05.01 |
Lead crystal glass and other crystal glass |
30 |
|
|
| 05.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 06.01 |
Passenger car |
80 |
|
|
| 06.02 |
Transport car with seats for not exceeding 10 person |
80 |
|
|
| 06.03 |
Pick-up truck designed to have the total weight including payload of not exceeding 4,000 kilograms |
40 |
|
|
| 06.90 |
Others as prescribed by the Ministerial Regulation |
80 |
|
|
| 07.01 |
Motorcycle |
30 |
|
|
| 08.01 |
Yacht and water vehicle used for recreational activities |
50 |
|
|
| 08.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 09.01 |
Perfume, perfume oil and essential oil |
20 |
|
|
| 09.90 |
Others as prescribed by the Ministerial Regulation |
20 |
|
|
| 10.01 |
Carpet and other floor covering textiles |
30 |
|
|
| 11.01 |
Marble and granite |
30 |
|
|
| 12.01 |
Halogenated hydrocarbon derivatives type of ozone depleting substance |
30 |
|
|
| 12.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 13.01 |
(1) Fermented liquor
(a) Beer |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
3,000 |
| |
(b) Wine and sparkling wine made from grapes |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
3,000 |
| |
(c) Fermented fruit liquor with grapes or grape wine as component |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
3,000 |
| |
(d) Other types not (a), (b) and ( c) |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
1,000 |
| 13.02 |
(2) Distilled liquor
(a) White wine |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
1,000 |
| |
(b) Other types not (a) |
30 |
Per liter of pure alcohol proved by measurement meter of or certified by the Excise Department |
1,000 |
| 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 |
| 15.01 |
Playing card |
60 |
One hundred cards |
500 |
| 16.90 |
Other products excluding Part 1 to Part 15 as prescribed by the Royal Decree |
50 |
Unit, net weight or net volume |
1,000 |
| 17.01 |
Nightclub, discotheque, pub, bar, cocktail lounge including places that provide food and alcoholic beverages and arrange for music show or other shows for entertainment and close after 24.00a.m. |
30 |
Square meter |
3,000 |
| 17.02 |
Bathing, sauna and massage facility |
30 |
Per time |
1,000 |
| 17.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 18.01 |
Horse racing track |
30 |
|
|
| 18.02 |
Lottery |
30 |
|
|
| 18.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 19.01 |
Golf course |
50 |
|
|
| 19.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 20.01 |
Telecommunication business |
30 |
|
|
| 20.90 |
Others as prescribed by the Ministerial Regulation |
30 |
|
|
| 21.90 |
Other services excluding Part 17 toPart 20 as prescribed by the Royal Decree. |
30 |
|
|