Public ID: PID-GROKJG
High tariffs on alcoholic drinks affect UK exports to Thailand
Trade barrier summary
Duties and taxes for importing alcoholic drinks into Thailand accumulate to a high level. They include customs import duty (up to 60%), excise tax (up to 50%) and Value Added Tax (7%). Earmarked taxes are also applied at a rate of 17.5% on excise tax to contribute to municipal tax (10%), Health Promotion Fund (2%), National Sports Development Fund (2%), Elderly Person Fund (2%) and Thai Public Broadcasting Fund (1.5%).
Alcoholic drinks are taxed in a hybrid system in which both specific taxation levied on alcohol quantity and ad valorem taxation levied on value are applied.
To calculate the correct tax value on imported alcohol, the Department of Customs uses 'reference' prices against the 'declared' prices. If the declared price is lower, the reference price will be applied. However, this is not enforced uniformly.
14 February 2019
18 December 2020