Customs Duties and Excise Tax

Customs Duties
Customs duties or tariffs on imported and export items are imposed by the Customs Tariff Decree B.E. 2530 (1988).  Customs duties are levied on goods on an ad valorem or specific rate basis, and the majority of goods are subject to customs duties ranging from 5% - 60%.

Main Sources:
Customs DepartmentIntegrated Tariff Database, Customs Department

Excise Tax
Excise tax is an indirect tax imposed by the Excise Tax Act and other specific Acts, on certain commodities irrespective of whether the commodities are produced in Thailand or imported.  Excise tax is imposed on the manufacturer or importer; tax liability is incurred when the goods leave the factory or bonded warehouse, or are imported.   Commodities subject to excise tax include-:
•    petroleum and petroleum products;
•    non-alcoholic beverages;
•    electrical appliances;
•    lead crystal products;
•    motor vehicles, motorcycles, yachts;
•    perfume;
•    certain services; and more.
Excise taxes can range from less than 1% up to 50%.

Main Source:  Excise Tax, Excise Department