Tariff Rate

If you would like information on Import Duties, please fax your request to (202) 944-3313, and also provide at least the following:

your name
company's name (if applicable)
your telephone number
fax number (if applicable)
your mailing address
product description
harmonized tariff codes of the products (required, you may have to contact the US Customs to acquire the harmonized tariff codes)

Calculation of Duty Assessment

    Company A has imported goods into the Kingdom at the CIF value of goods equivalent to 200 Bath, import duty 60 percent, BOI special fee 10 Baht, fee collected according to Royal Decree 50 Baht, excise tax 30 percent, value added tax 7 percent, How much import duty, excise tax, municipal tax and value added tax should be imposed on this imported item?

Method of Calculation

1. Normal import duty     = (Value CIF*Rate of Import Duty) + BOI Fee
                                     = (200*60%) + 10
                                     = 120+10
                                     = 130 (Used as the basic for calculation of excise)

2. Fee in accordance with Royal Decree = 50

3. Excise Tax           = (CIF Value + Normal import Duty + Fee in accordance with Royal Decree) *
                                  Rate of Excise Tax / {1-(1.1*Rate of Excise Tax)}
                               = (200+130+50) * {30%/1-(1.1*30%)}
                               = 380*0.44776
                               = 170

4. Municipal Tax       = Excise Tax * Rate of Municipal Tax
                                 = 170*10% = 17

5. Base for Value added Tax = CIF Value + Normal Import Duty + Fee accoding to Royal Decree + Excise Tax + Municipal Tax
                                           = 200+130+50+170+17= 567

6. Value Added Tax   = Base for Value Added Tax * Rate of ValueAdded Tax
                                 = 567*7% = 40

Total duties of the goods consisting of 1+2+3+4+6 = 407

Source: Customs Department

However, please keep in mind that the information on import duties is readily on hand, and we cannot guarantee the accuracy of the information. For more precise information, please contact the Formalities and Assessment Division, Customs Department at Tel. (662) 249-2314 or Fax. (662) 249-4213.

Note: please allow time for response

***This page is maintained by the Office of Economic and Financial Affairs, Washington, DC who can be reached at econ-fin@ari,net.***

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