My document type is not listed. Can you still help?

Usually yes. Send the document and the instruction from the authority that requested it. The chain of certification depends on who issued the document and who will receive it, not on a fixed catalogue, so unusual documents are assessed individually before a plan and a fee are proposed.

Do you handle electronic documents and e-signatures?

Where the receiving authority accepts them, yes. Thailand recognises electronic signatures under its electronic transactions legislation, but many foreign registries and embassies still require a wet-ink original with physical seals. The accepted format should be confirmed in writing before work begins.

What if the destination changes its requirements mid-process?

We re-check requirements close to the filing date for exactly that reason, and if they change we set out the revised steps and any additional cost before continuing. Documents already certified can often be reused in the new chain, which limits the impact.

Updated Jul 2026 · Excise Tax Act B.E.2560 · Sugar Tax Phase 4 (1 Apr 2025) · EV3.5 (2024-2027) · Carbon Tax Bill Q4/2026 · EU CBAM 1 Jan 2026 · Apostille 28 Feb 2027

Thailand Excise Tax — 8-Category Comparison 2026 (Petroleum · Tobacco · Alcohol · Vehicles/EV3.5 · Luxury · Entertainment · Sugar Tax · Carbon Tax 2027)

Complete guide across all categories under the Excise Tax Act B.E.2560 (the biggest reform in 60 years) that switched the base from ex-factory to SRP. Includes Craft Distillery/Brewery strategy (-40%), BEV EV3.5 (2%), Sugar Tax reformulation, Duty-Free/Bonded/Free Zone structuring, and Carbon Tax 2027 + EU CBAM 2026 readiness. Based on NYC Legal casework: 68 excise licensing + 42 disputes + 24 EV3.5 + 18 carbon-credit structuring · 94% success rate (2022-2025).

8 Categories

⛽ Petroleum 6.44฿/L · 🚬 Tobacco Two-Tier 42%+1.25฿ · 🍺 Alcohol 5-22%+PA · 🚗 Vehicles CO₂ (BEV 2%) · 💎 Luxury 8-28% · 🎰 Entertainment 5-20% · 🥤 Sugar Tax 0.30-5฿/L · 🌱 Carbon 200-1,000฿/tCO₂e

Deadline & Penalty

Form Por.Sor.03-07 monthly · Excise/Digital Stamp on every unit · Missing stamp = seizure + 15× penalty · SRP understatement = 5× penalty + criminal 6mo-5yr · Vape manufacture/sale = 5-10yr imprisonment

Legal Basis

Excise Tax Act B.E.2560 · 17 Ministerial Regs · Sugar Tax Phase 4 · EV3.5 · Craft Distillery Decree 2022 · Alcohol Act 2008 · Carbon Tax Bill 2026 · EU CBAM · Apostille 28 Feb 2027

⛽ Petroleum & Fuel

EX-01 (น้ำมัน · เชื้อเพลิง)

Rate: 🎯 Gasoline 95: per the published government rate · Diesel B7: per the published government rate (temporary cut) · LPG: per the published government rate · NGV: exempt · Jet Fuel ATF: per the published government rate

Tax Base: Specific Rate per litre/kg (not Ad Valorem) · plus 7% VAT + Oil Fund + Energy Conservation Fund — 4 layered taxes

Taxpayer: Domestic refiners (PTTGC · IRPC · Bangchak · Esso) and importers · file by the 15th of the following month

Filing: Form Por.Sor.03-07 monthly · pay via e-Excise by the 15th · Late = 1× surcharge + 1.5%/month interest

✨ Optimization Strategy: 🎯 (1) B20 Biodiesel + Gasohol E85 cut tax 50-70% vs gasoline · (2) NGV fully exempt — ideal for truck fleets · (3) Blue Fuel for fishing vessels exempt · (4) Free Zone/IEAT exempt · (5) ATF for international flights 100% exempt · (6) Sec.103 refund for exporters using fuel in production — file within 6 months

Pitfall: 🚨 (1) Wrong biodiesel blend ratio = 5-20× penalty · (2) Selling agricultural 'green fuel' on open market = heavy fine + prison · (3) Import bypassing Customs = 200% + seizure · (4) Uncertified meters = fine + licence revocation · (5) Stockpiling above ceiling without notice = hoarding offence

✓ NYC Legal Case: Fuel Trader Case · B2B fuel trader in Rayong · 480M L/yr · restructured product mix to 65% bio-based + 35% standard · avg tax dropped confirmed in a written quotation from staff → 4.15/L · saved THB 984M/yr · NYC Legal Fuel Excise Optimization + Refund Program confirmed in a written quotation from staff

🚬 Tobacco · Cigarettes · Cigars · Vape (banned)

EX-02 (ยาสูบ · บุหรี่)

Rate: 🚨 Dual Rate: 42% of SRP for an additional fee/stick (Two-Tier fully in force 1 Oct 2021) · Cigars 20% for an additional fee/g · Vape/E-Cigarette: 🚫 illegal to manufacture/import/sell (NCPO Order 2014 + Consumer Protection)

Tax Base: SRP (Suggested Retail Price) printed on each pack · Two-Tier enforced after 3-yr transition

Taxpayer: TOAT (Tobacco Authority of Thailand) · Philip Morris Thailand · JTI · BAT · licensed importers · monthly filing; licence revoked for violations

Filing: Form Por.Sor.03-07 monthly · Digital Stamp (since 2023) on every pack · missing stamp = seizure + 15× penalty

✨ Optimization Strategy: 🎯 (1) Roll-Your-Own (RYO) loose tobacco taxed 5-10× less than finished cigarettes · (2) For imported Premium (Marlboro Gold · Dunhill) set the lowest legally acceptable SRP under Two-Tier · (3) Duty-Free at airports/cruise ships exempt · (4) 100% export exempt · (5) Direct sales TOAT → Government special rate

Pitfall: 🚨 (1) Importing/selling Vape/Pod = 5-10 years prison + up to THB 3M fine · public use = a fine set by law · (2) Duty-Free cigarettes smuggled back into Thailand = 15× penalty · (3) Online sale via Shopee/TikTok illegal entirely · (4) Understated SRP = Excise Dept reassess + 5× penalty · (5) Counterfeit Digital Stamp = 5-15 years criminal

✓ NYC Legal Case: Import License Case · Cuban cigar importer · 12 brands · 45 SKUs · 8,500 boxes/yr · NYC Legal structured Excise License + Digital Stamp Program + SRP Optimization + Customs Bond · total tax burden cut from 24% to 19.5% of sale price · saved THB 12M/yr · Package fee quoted by staff on request compliance

🍺 Beer · Wine · Spirits · Sake · Craft Alcohol

EX-03 (แอลกอฮอล์ · เบียร์ · ไวน์ · สุรา)

Rate: 🎯 Dual Rate: Ad Valorem + Specific per L of Pure Alcohol · Beer: 22% for an additional fee/L PA · Wine ≤1,000/bottle: 5% for an additional fee/L PA · Wine >1,000: 10% for an additional fee/L PA · Whisky/Gin: 20% for an additional fee/L PA · Local rice wine: 10% for an additional fee/L PA · Sake/Soju: 10% for an additional fee/L PA

Tax Base: SRP + Pure Alcohol Content — a 5% ABV 330 ml beer bears ~ 22% of SRP

Taxpayer: Boonrawd (Singha) · ThaiBev (Chang) · Heineken · Carlsberg · Château de Loei · Monsoon Valley · all Craft Distillers · licensed importers

Filing: Form Por.Sor.03-07 monthly · Excise stamp on every bottle/can · Liquor Production Licence required · Craft rules revised 2022 to allow Community-Scale production

✨ Optimization Strategy: 🎯 (1) Craft Beer/Spirits ≤ 3M L/yr get 40% rate reduction (Craft Royal Decree 2022) · (2) Local fruit rice wine only 10% for an additional fee/L PA — lowest in category · (3) 100% export exempt · (4) Bonded Warehouse during production-to-export exempt · (5) Duty-Free at airport + cruise exempt · (6) Non-Alcoholic Beer (<0.5% ABV) pays only Beverage Tax not Alcohol Excise

Pitfall: 🚨 (1) Moonshine production = 6 months prison + up to equipment seizure · (2) Selling during banned hours (11:00-14:00 / 17:00-24:00) = licence revoked · (3) Alcohol advertising banned (Act 2008) · (4) Understated SRP = reassessed + 5× penalty · (5) Craft Spirits imported without proper Bond = 15× penalty

✓ NYC Legal Case: Craft Distillery Case · Thai herbal Gin startup in Chiang Mai · 180,000 L/yr capacity · NYC Legal obtained Community-Scale Licence + Craft 40% reduction (2022 Decree) + BOI Category 8 (BCG) · tax dropped confirmed in a written quotation from staff to confirmed in a written quotation from staff per 700ml bottle · saved THB 46M/yr · Package fee quoted by staff on request

🚗 Passenger Vehicles · Pickups · EV · Motorcycles

EX-04 (ยานยนต์ · EV · จักรยานยนต์)

Rate: 🎯 CO₂-Based Rate (Decree 2016/rev.2023): ≤100g CO₂/km Sedan 25% · 100-150g 30% · 150-200g 35% · >200g 40% · 🔋 BEV (Battery EV): 2% under EV3.5 (2024-2027) · PHEV: 5% · Hybrid: 8-10% · Single-Cab Pickup 3% · Double Cab 12% · Big Bike >500cc 20-30%

Tax Base: SRP including every option · Import CIF for CBU (Completely Built-Up) imports

Taxpayer: Manufacturers (Toyota · Isuzu · Honda · MG · BYD · GWM · Tesla) · CKD assemblers · CBU importers · Grey-market importers

Filing: Form Por.Sor.03-07 monthly · CO₂ emission test by Department of Land Transport · EVs need BOI Cert (EV3.5) + Vehicle Registration Book before excise decree issues

✨ Optimization Strategy: 🎯 (1) BEV under EV3.5: 2% for an additional fee subsidy/unit + 0% import duty (CBU Yr 1-2 · CKD Yr 3) · (2) Eco Car 2 ≤100g/km + Bio-Fuel ready = 14% · (3) Single-Cab Pickup (farm/business) only 3% · (4) Hybrid + PHEV 60-75% cheaper than ICE · (5) 100% export exempt · (6) BOI EV Assembly Category 8 = 8-yr CIT exemption · (7) EEC Aviation & EV Zone adds another 5 yrs

Pitfall: 🚨 (1) Grey Import (CBU parallel) pays 328% total (80% Import Duty + 30-40% Excise + 7% VAT + Interior Tax) — 2-3× more than official channel · (2) Understated CO₂ = retest + 5× penalty · (3) BEV failing 40% Local Content by Year 3 of EV3.5 = refund subsidy + penalty · (4) Reselling EV within 5 years = subsidy clawback · (5) Double Cab converted to 4-door but declared Single = 15× penalty

✓ NYC Legal Case: EV Manufacturer Case · Chinese BEV maker establishing CKD plant in Rayong · 12,000 units/yr · NYC Legal Package: (a) BOI EV3.5 Application (b) Excise Licence + CO₂ Homologation (c) Local Content Compliance Plan (d) EEC Application · excise dropped to 2% + THB 100k subsidy/unit + 8-yr CIT exemption · total benefit THB 3,850M over vehicle cycle · Package confirmed in a written quotation from staff

💎 Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets

EX-05 (สินค้าฟุ่มเฟือย)

Rate: 🎯 Perfume: 20% + 8% Municipal = 28% of CIF · Cologne 15% · Cut Crystal 15% · Lead-Acid Battery 8% · Lithium-Ion EV Battery: exempt (EV3.5) · A/C ≤72,000 BTU: exempt (since 2017) · A/C >72,000 BTU (commercial) 15% · Wool/Silk carpet >per the published government rate 20%

Tax Base: CIF + Import Duty before Excise · SRP for domestic manufacture · Municipal Tax adds 10% on top of Excise

Taxpayer: Licensed importers · domestic manufacturers (battery Nikkei · A/C Mitsubishi/Daikin) · monthly filing

Filing: Form Por.Sor.03-07 monthly · Excise sticker on some products · Documentary audit every 2 years

✨ Optimization Strategy: 🎯 (1) Personal Duty-Free allowance ≤ per the published government rate exempt · (2) EV Lithium-Ion Battery exempt under EV3.5 · (3) Energy-efficient A/C rated No.5 (MEPS) exempt since 2017 · (4) Locally blended perfume pays only 15% Ad Valorem (not 20% import) · (5) 100% export exempt · (6) Duty-Free cruise + airport exempt

Pitfall: 🚨 (1) Declaring Perfume (28%) as Cologne (15%) = 5× penalty · (2) EV Battery import without BOI EV3.5 pays full 8% + 30% import duty · (3) A/C >72,000 BTU for Data Centers needs case-by-case exemption · (4) Antique crystal still pays 15%, not exempt · (5) Understated CIF = 5× penalty + Customs reassessment

✓ NYC Legal Case: Luxury Import House · 22 fragrance brands + crystal + antiques · THB 180M/yr · NYC Legal adjusted HS Code classification (Cologne vs Perfume) + Bonded Warehouse + Duty-Free distribution · tax burden 34% → 22.5% of CIF · saved THB 20.7M/yr · Package confirmed in a written quotation from staff

🎰 Entertainment Services · Golf · Horse Racing · Nightclub · Massage

EX-06 (บริการบันเทิง)

Rate: 🎯 Golf 10% of service fee · Horse Racing 20% + 2% fund · Nightclub/Disco 10% · Karaoke Box >per the published government rate 10% · Massage/Spa >per the published government rate serving alcohol 5% · Bowling/Snooker 5%

Tax Base: Service fee including Membership · Locker · Caddie · excludes food (separate 7% VAT)

Taxpayer: Licensed operators (Entertainment Places Act 1966 + Excise Act 2017) · Excise Licence separate from Alcohol Licence · monthly filing

Filing: Form Por.Sor.03-07 monthly · Excise POS system linked real-time to Excise Dept (mandatory 2024 for venues >THB 30M/yr)

✨ Optimization Strategy: 🎯 (1) Members-only golf (not public) pays 10% only on Green Fee, excluding Membership Fee · (2) Non-alcohol massage/spa ≤per the published government rate fully exempt · (3) Wellness Retreat BOI Cat 7 exempts 5-8 yrs · (4) Membership prepaid >3 yrs booked as Deposit not Service Revenue · (5) Nightclubs in Pattaya Beach Duty-Free Zone get 5% special rate · (6) Corporate events booked as Venue Rental (not per-head) escape Excise

Pitfall: 🚨 (1) Golf course not filing Excise = 5-15× penalty + licence revoked · (2) Failure to separate food vs service = Excise Dept applies VAT+Excise to entire bill · (3) Massage parlour with alcohol but no Entertainment Licence = multi-statute charges · (4) Karaoke charging >per the published government rate owes Excise even without alcohol · (5) Dual off-book POS = criminal + business seizure

✓ NYC Legal Case: Golf Resort Case · 27-hole resort in Hua Hin · 480 members + public green fee · THB 240M/yr service revenue · NYC Legal restructured Membership Prepaid + separated green fee + spun off restaurant entity + Wellness Retreat BOI · Excise cut from THB 24M to confirmed in a written quotation from staff/yr · saved confirmed in a written quotation from staff · Package confirmed in a written quotation from staff

🥤 Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices

EX-07 (Sugar Tax)

Rate: 🎯 Sugar Tax Phase 4 (in force 1 Apr 2025): ≤6g/100ml exempt · 6-8g per the published government rate · 8-10g per the published government rate · 10-14g per the published government rate · 14-18g per the published government rate · >18g per the published government rate (ceiling) · +14% Ad Valorem on SRP for soft drinks · 100% juice exempt · UHT milk exempt

Tax Base: Sugar Content (g per 100ml) verified by Excise Dept lab + SRP

Taxpayer: Domestic manufacturers (Osotspa · TCP · Icons · Boon Rawd) · importers · Craft startups · monthly filing + Lab Report per SKU

Filing: Form Por.Sor.03-07 monthly · sample every SKU for Sugar Content every 6 months · recipe change = immediate retest

✨ Optimization Strategy: 🎯 (1) Reformulation with Stevia · Sucralose · Erythritol drops sugar tier — e.g. 14g→6g saves per the published government rate · (2) Zero Sugar / Diet variant 100% exempt · (3) 100% juice (no added sugar) exempt · (4) Kombucha/Probiotic <6g exempt + Wellness positioning · (5) UHT milk + plant-based (oat/almond) milk exempt · (6) 100% export exempt · (7) Craft small-batch (<500,000 L/yr) 30% cut expected 2027

Pitfall: 🚨 (1) Understated Sugar Content = reassessment + 5× penalty · (2) Using 'Fructose Syrup' label but same actual sugar = same tax · (3) Juice from concentrate + added sugar ≠ 100% Juice · (4) Bubble/Milk Tea with syrup >8g pays full rate · (5) Isotonic sport drinks >6g pay Sugar Tax + Ad Valorem

✓ NYC Legal Case: Bubble Tea Chain · 145 stores · 8M cups/yr · previous 12g/100ml = per the published government rate × volume = THB 24M/yr Excise · NYC Legal Reformulation Program (Stevia blend) dropped to 5.8g = fully exempt · saved per the published government rate + 18% sales lift from 'Low Sugar' marketing · Consulting Package confirmed in a written quotation from staff

🌱 Carbon Tax · Green Excise · CBAM-Ready (from 2027)

EX-08 (Carbon Tax 2570)

Rate: 🎯 Draft Bill (expected Q4/2026 · in force 1 Jan 2027): per the published government rate (Yrs 1-2) → confirmed in a written quotation from staff (Yrs 3-5) → confirmed in a written quotation from staff by 2035 · covers 5 initial sectors: Power Generation · Cement · Iron & Steel · Petrochemicals · Aviation/Maritime · agriculture + SME <25,000 tCO₂e/yr exempt

Tax Base: Verified Emission (tCO₂e) per ISO 14064 + GHG Protocol · Third-Party Verification (TGO · SGS · Bureau Veritas) · MRV (Monitor-Report-Verify) annually

Taxpayer: Operators in the 5 initial industrial sectors · importers of carbon-intensive goods (CBAM alignment) · annual filing + Third-Party Audit

Filing: New form (TBA) · expected filing by 31 March following year · with Verification Report + Carbon Credit Offset (T-VER) if used

✨ Optimization Strategy: 🎯 (1) T-VER (Thailand Voluntary Emission Reduction) — offset 100% via TGO credits currently confirmed in a written quotation from staff (much cheaper than tax) · (2) BOI Category 8 (BCG · Green Investment) 8-yr CIT exemption + Carbon Tax credit · (3) Self-consumed Solar/Renewable exempt · excess sell to grid at premium · (4) Green Bond issuance lowers cost of capital + investor gets Tax Deduction · (5) TGO 'Carbon Neutral Company' certification boosts brand + cuts EU CBAM cost · (6) CCUS (Carbon Capture) 100% exempt on captured portion

Pitfall: 🚨 (1) Emission report failing Third-Party Verification = 3-5× penalty + refile · (2) Double-counting Carbon Credit (T-VER already sold overseas) = criminal · (3) Greenwashing (claiming Carbon Neutral without cert) = Consumer Protection Act 1979 + civil damages · (4) EU CBAM (full force 1 Jan 2026) — Thai exporters to EU in Cement · Iron · Aluminum · Fertilizer · Electricity · Hydrogen must buy CBAM Certificates without equivalent domestic price · (5) Scope 3 (Supply Chain) not yet mandatory but track early

✓ NYC Legal Case: Cement Manufacturer Case · Saraburi cement plant · 4.2M tons/yr · Emission 3.85M tCO₂e/yr · Exposure at per the published government rate = THB 770M/yr from 2027 · NYC Legal + TGO Advisor Package: (a) T-VER Portfolio 5-yr offset plan (b) CCUS Feasibility (c) EU CBAM Registration (d) THB 8,500M Green Bond · Carbon Tax burden cut 62% + qualifies for BOI BCG · Total benefit THB 480M/yr · Structuring Fee confirmed in a written quotation from staff

Decision Matrix — 8 Excise Categories 2026

Category	Scope	Rate	Base	Exempt/Reduce	Best For
⛽ Petroleum	Fuel · Petroleum · Gas	confirmed in a written quotation from staff/L (Specific)	Volume (L / kg)	NGV · Blue Fuel · Intl ATF · Export	Refinery · Fleet · Exporter
🚬 Tobacco	Cigarettes · Cigars · RYO (Vape banned)	42% for an additional fee/stick (Two-Tier)	SRP + stick count	Duty-Free · Export · Government	TOAT · Importer · Duty-Free
🍺 Alcohol	Beer · Wine · Spirits · Craft	5-22% for an additional fee PA	SRP + Pure Alcohol	Craft (<3M L) · Community · Export · Non-Alcoholic	Craft Distillery · Winery · Duty-Free
🚗 Vehicles	Cars · Pickups · EV · Motorcycles	2-40% (CO₂-Based)	SRP · CIF	BEV EV3.5 (2%) · Eco Car (14%) · Export	BEV Manufacturer · Eco Car · Fleet
💎 Luxury	Perfume · Crystal · Battery · A/C	8-28%	CIF · SRP	EV Battery · A/C ≤72k BTU · Duty-Free	Luxury Import · EV Ecosystem
🎰 Entertainment	Golf · Horse · Nightclub · Massage	5-20% + 2% fund	Service Fee	Non-alcohol massage <per the published government rate · Wellness BOI · Corporate Buyout	Golf Club · Wellness · Corporate Venue
🥤 Sugar Tax	Sugar-sweetened beverages	per the published government rate (by sugar content)	g/100 ml + SRP	≤6g · Zero Sugar · Milk · 100% Juice · Export	Reformulation · Craft · Wellness positioning
🌱 Carbon (2027)	5 Sectors + CBAM Import	confirmed in a written quotation from staff → 1,000/tCO₂e	Verified tCO₂e	T-VER Offset · Agri · SME <25k · CCUS · BOI BCG	Cement · Steel · Petrochem · EU exporter

FAQ — Thailand Excise Tax 2026

What is Thai Excise Tax in 2026? Why is the 2017 Act called 'the biggest reform in 60 years'?

🎯 The Excise Tax Act B.E.2560 (in force 16 Sep 2017) switched the tax base from 'ex-factory / CIF' to 'Suggested Retail Price (SRP)' — closing the transfer-pricing loophole between factory and distributor. It consolidated 7 legacy acts into one and covers 15 product categories + 6 service categories. Impact: (a) fuel/tobacco/alcohol — average 5-15% tax hike; (b) vehicles switched to CO₂-based (from engine CC); (c) introduced Sugar Tax; (d) added Golf · Nightclub · Massage (selective) as taxable services. NYC Legal casework: 68 excise licenses + 42 disputes + 24 EV3.5 registrations + 18 carbon structurings · 94% success rate (2022-2025).

EV3.5 (2024-2027) — is the 2% BEV excise real? What are the local-content conditions?

🎯 Yes — BEVs are taxed at 2% (from 8%) plus a THB 70,000 subsidy (battery <50 kWh) or 100,000 (≥50 kWh), plus 0% CBU import duty for the first 2 years. Conditions: (a) Years 1-2 CBU import allowed; (b) Year 3 must start CKD 1:1; (c) Year 4 must be 1:1.5; (d) 40% local content by Year 3; (e) failure = refund subsidy + penalty. Current enrolled brands: BYD · Great Wall · MG · Neta · Tesla (select SKUs) · Volvo · Zeekr · Aion · Deepal. BOI EV3.5 application: 6-9 months. NYC Legal full package (BOI + Excise + Local Content Plan):: confirmed in a written quotation from our staff after document review

Sugar Tax Phase 4 (1 Apr 2025) — why does reformulation save 24M/year?

🎯 Phase 4 rates: ≤6g/100ml exempt · 6-8g 0.30 THB/L · 8-10g 1 THB/L · 10-14g 3 THB/L · >14g 5 THB/L (cap). Jumping sugar tiers = massive savings. Bubble Tea chain example: 145 stores, 8M cups/year, previous 12g/100ml = 3 THB/L × volume = THB 24M/year. Reformulating with Stevia + Erythritol to 5.8g = 100% exempt = THB 24M saved + 18% sales lift from 'Low Sugar' positioning. Reformulation program:: confirmed in a written quotation from our staff after document review ROI 4 months. Alternatives: (a) Zero Sugar variant (b) Plant-based milk substitution (c) 100% juice line (d) Kombucha extension.

Craft Distillery / Brewery (2022 Royal Decree) — what production limit unlocks the 40% reduction?

🎯 Cap: 3,000,000 L/year Pure Alcohol Equivalent ('Community-Scale'). Must be Thai national or Thai-majority (>51%) entity. Example: Thai herbal Craft Gin distillery in Chiang Mai, 180,000 L/year. Old tax 20% + 255 THB/L PA = 320 THB/700 ml bottle (40% ABV). After 40% reduction: 12% + 153 THB/L PA = 192 THB/bottle. Savings: 128 THB × 257,000 bottles = THB 33M/year. Add BOI Category 8 (BCG) 8-year CIT exemption = THB 46M/year total. Craft License Package (Distillery + Excise + BOI):: confirmed in a written quotation from our staff after document review for an additional fee/year compliance · Timeline 4-6 months.

Vape / E-Cigarette / Pod — really illegal? What's the penalty? Any reform in 2025-2026?

🚨 100% illegal — NCPO Order 2014 + Consumer Protection + Tobacco Products Control Act 2017. Penalties: (a) Import/manufacture/sell = 5-10 years imprisonment + up to THB 3M fine; (b) Possession = THB 30,000 fine; (c) Public use = THB 5,000; (d) Online sale (Shopee/Lazada/TikTok) = shop closure + criminal. Reform 2025-2026: Ministry of Public Health strongly opposes; Ministry of Commerce proposed 'regulate + tax' but not passed. Prohibition likely to remain at least mid-2027. Bringing a vape through immigration = seizure + fine + immigration record.

Carbon Tax (from 2027) — how will it be collected? Will EU CBAM (2026) double-tax Thai exporters?

🎯 Draft Bill expected to pass Q4/2026, in force 1 Jan 2027: per the published government rate (Years 1-2) → 500 (Years 3-5) → 1,000 (2035). Covers 5 initial sectors: Power · Cement · Iron/Steel · Petrochem · Aviation/Maritime. SME <25,000 tCO₂e exempt. EU CBAM (full force 1 Jan 2026): Thai exporters to EU in Cement · Iron · Aluminum · Fertilizer · Electricity · Hydrogen must buy CBAM Certificates. Without a Thai carbon price, they pay full EU rate (~EUR 85/tCO₂e); with Thai 200 THB, EU credit reduces payment. Optimization: (a) T-VER offset at market rate (cheaper than tax) (b) BOI BCG Cat 8 (8-yr CIT exempt) (c) CCUS 100% exempt (d) Green Bond + tax deduction (e) TGO Carbon Neutral cert boosts brand. NYC Legal Cement case: 3.85M tCO₂e exposure → package cut 62% + BOI BCG · Benefit THB 480M/yr · Structuring confirmed in a written quotation from staff.

Golf / Massage / Nightclub — how is excise calculated? What's exempt?

🎯 Current rates (2560 Act + ministerial regs): Golf 10% on Green Fee (excludes Membership Fee if booked as Prepaid Deposit) · Horse Racing 20% + 2% fund · Nightclub/Disco 10% · Karaoke Box >300 THB/hr 10% · Massage/Spa >500 THB/hr + serving alcohol 5% · Bowling/Snooker 5%. Exempt: (a) Non-alcohol massage/spa ≤500 THB/hr (b) Wellness Retreat BOI Cat 7 (5-8 yrs) (c) Corporate buyout event (structure as Venue Rental) (d) Members-only golf (Membership Fee as Deposit not Revenue) (e) POS bundled with restaurant must be clearly separated. NYC Legal Golf Resort case: restructured Membership Prepaid + separate restaurant entity + Wellness BOI · Excise cut from 24M to 9.5M/yr · Package confirmed in a written quotation from staff

SRP (Suggested Retail Price) — can you understate it? What's the penalty?

🚨 No — Excise Department has 'SRP Reassessment' power under Section 17 of the 2017 Act if reported SRP is >10% below actual market. Penalties: (a) 5× the evaded tax; (b) 20% surcharge; (c) 1.5%/month interest; (d) inventory seizure; (e) Excise license revocation; (f) criminal 6 months-5 years for wilful. Appeals: (a) Appeal Committee (30 days); (b) Central Tax Court (30 days); (c) Specialized Appeal Court · 12-24 months. NYC Legal dispute record: 68% full win + 22% partial (2022-2025) · Retainer ประเมินตามขอบเขตงาน · 8% success fee.

Duty-Free / Bonded Warehouse / Free Zone — how far does excise exemption reach?

🎯 3 main structures: (1) 🏪 Duty-Free Shop (Customs Sec.97) — 100% exempt (Excise + VAT + Import Duty) for goods sold to outbound travelers. 4 main airports + Downtown Duty-Free (King Power) + cruise ships. Inbound personal allowance: confirmed in a written quotation from our staff after document review. (2) 📦 Bonded Warehouse (Customs Sec.108) — exempt during storage, tax paid when released for domestic sale. Ideal for slow-turnover goods (Whisky · Wine · Perfume · Crystal). Bond period up to 2 years. (3) 🏭 Free Zone / IEAT (Industrial Estate Act) — Excise exempt on export-bound production. 0% raw-material import. Examples: Map Ta Phut petrochem · Rayong EV battery. Combining all 3 = maximum savings. NYC Legal structuring:: confirmed in a written quotation from our staff after document review.

How does Apostille (28 Feb 2027) intersect with Excise? What are NYC Legal's full-service fees?

🎯 Six intersection points: (1) 🌏 Foreign Excise License (home-country cert) for foreign entities applying for Thai excise license. Old chain 3 steps / 4 weeks / higher cost → new chain 2 steps / 5 days / lower cost. (2) 📜 Foreign Import Cert (COO · CE · FDA) for alcohol import. (3) 🏭 Foreign manufacturer cert for CBU vehicle import. (4) 💰 Foreign corporate structure docs for BOI EV3.5. (5) 📊 Foreign emission report (ISO 14064) for Carbon Tax compliance. (6) ⚖️ Foreign court order for cross-border excise dispute. 💼 NYC Legal full-service fees: (a) Excise licensing (first-time): confirmed in a written quotation from our staff after document review; (b) BOI EV3.5 full package: confirmed in a written quotation from our staff after document review; (c) Craft distillery/brewery: quoted per year after document review; (d) Sugar Tax reformulation: quoted after document review; (e) Duty-Free/Bonded/Free Zone structuring: confirmed in a written quotation from our staff after document review; (f) Carbon Tax + T-VER + CBAM advisory: confirmed in a written quotation from our staff after document review; (g) Excise dispute retainer: confirmed in a written quotation from our staff after document review · 8% success (win rate 68% full + 22% partial). Casework 68 + 42 + 24 + 18 · 94% success rate. Call +66-93-296-3639 · Line @nyclegal · initial 30-minute consult.

Let NYC Legal handle Excise Tax end-to-end

Excise Licensing (: fee confirmed in a written quotation from our staff after document review), BOI EV3.5 Full Package (: fee confirmed in a written quotation from our staff after document review), Craft Distillery/Brewery (: fee confirmed in a written quotation from our staff after document review for an additional fee/yr), Sugar Tax Reformulation (THB 185,000), Duty-Free/Bonded/Free Zone Structuring (: fee confirmed in a written quotation from our staff after document review), Carbon Tax + T-VER + CBAM Advisory (: fee confirmed in a written quotation from our staff after document review), and Excise Dispute Retainer (: fee confirmed in a written quotation from our staff after document review · 8% success · win rate 68% full + 22% partial). 94% success rate · 68 excise licensing + 42 disputes + 24 EV3.5 + 18 carbon (2022-2025) · initial 30-minute consult.

+66-93-296-3639 All tax services

Detailed questions & answers

What is the applicable rate for Beer · Wine · Spirits · Sake · Craft Alcohol?

🎯 Dual Rate: Ad Valorem + Specific per L of Pure Alcohol · Beer: 22% + quoted on request/L PA · Wine ≤1,000/bottle: 5% + quoted on request/L PA · Wine >1,000: 10% + quoted on request/L PA · Whisky/Gin: 20% + quoted on request/L PA · Local rice wine: 10% + quoted on request/L PA · Sake/Soju: 10% + quoted on request/L PA

What is the tax base for Beer · Wine · Spirits · Sake · Craft Alcohol?

SRP + Pure Alcohol Content — a 5% ABV 330 ml beer bears ~quoted on request + 22% of SRP

Who is liable to pay under Beer · Wine · Spirits · Sake · Craft Alcohol?

Boonrawd (Singha) · ThaiBev (Chang) · Heineken · Carlsberg · Château de Loei · Monsoon Valley · all Craft Distillers · licensed importers

What must be filed for Beer · Wine · Spirits · Sake · Craft Alcohol and by when?

Form Por.Sor.03-07 monthly · Excise stamp on every bottle/can · Liquor Production Licence required · Craft rules revised 2022 to allow Community-Scale production

How can Beer · Wine · Spirits · Sake · Craft Alcohol be planned for legally?

🎯 (1) Craft Beer/Spirits ≤ 3M L/yr get 40% rate reduction (Craft Royal Decree 2022) · (2) Local fruit rice wine only 10% + quoted on request/L PA — lowest in category · (3) 100% export exempt · (4) Bonded Warehouse during production-to-export exempt · (5) Duty-Free at airport + cruise exempt · (6) Non-Alcoholic Beer (<0.5% ABV) pays only Beverage Tax not Alcohol Excise

What mistakes are common with Beer · Wine · Spirits · Sake · Craft Alcohol?

🚨 (1) Moonshine production = 6 months prison + up to quoted on request + equipment seizure · (2) Selling during banned hours (11:00-14:00 / 17:00-24:00) = quoted on request + licence revoked · (3) Alcohol advertising banned (Act 2008) · (4) Understated SRP = reassessed + 5× penalty · (5) Craft Spirits imported without proper Bond = 15× penalty

Is there a real case example for Beer · Wine · Spirits · Sake · Craft Alcohol?

Craft Distillery Case · Thai herbal Gin startup in Chiang Mai · 180,000 L/yr capacity · NYC Legal obtained Community-Scale Licence + Craft 40% reduction (2022 Decree) + BOI Category 8 (BCG) · tax dropped from quoted on request to quoted on request per 700ml bottle · saved THB 46M/yr · Package quoted on request + quoted on request/yr

What is the applicable rate for Carbon Tax · Green Excise · CBAM-Ready (from 2027)?

🎯 Draft Bill (expected Q4/2026 · in force 1 Jan 2027): quoted on request/tCO₂e (Yrs 1-2) → quoted on request (Yrs 3-5) → quoted on request by 2035 · covers 5 initial sectors: Power Generation · Cement · Iron & Steel · Petrochemicals · Aviation/Maritime · agriculture + SME <25,000 tCO₂e/yr exempt

What is the tax base for Carbon Tax · Green Excise · CBAM-Ready (from 2027)?

Verified Emission (tCO₂e) per ISO 14064 + GHG Protocol · Third-Party Verification (TGO · SGS · Bureau Veritas) · MRV (Monitor-Report-Verify) annually

Who is liable to pay under Carbon Tax · Green Excise · CBAM-Ready (from 2027)?

Operators in the 5 initial industrial sectors · importers of carbon-intensive goods (CBAM alignment) · annual filing + Third-Party Audit

What must be filed for Carbon Tax · Green Excise · CBAM-Ready (from 2027) and by when?

New form (TBA) · expected filing by 31 March following year · with Verification Report + Carbon Credit Offset (T-VER) if used

How can Carbon Tax · Green Excise · CBAM-Ready (from 2027) be planned for legally?

🎯 (1) T-VER (Thailand Voluntary Emission Reduction) — offset 100% via TGO credits currently quoted on request (much cheaper than tax) · (2) BOI Category 8 (BCG · Green Investment) 8-yr CIT exemption + Carbon Tax credit · (3) Self-consumed Solar/Renewable exempt · excess sell to grid at premium · (4) Green Bond issuance lowers cost of capital + investor gets Tax Deduction · (5) TGO 'Carbon Neutral Company' certification boosts brand + cuts EU CBAM cost · (6) CCUS (Carbon Capture) 100% exempt on captured portion

What mistakes are common with Carbon Tax · Green Excise · CBAM-Ready (from 2027)?

🚨 (1) Emission report failing Third-Party Verification = 3-5× penalty + refile · (2) Double-counting Carbon Credit (T-VER already sold overseas) = criminal · (3) Greenwashing (claiming Carbon Neutral without cert) = Consumer Protection Act 1979 + civil damages · (4) EU CBAM (full force 1 Jan 2026) — Thai exporters to EU in Cement · Iron · Aluminum · Fertilizer · Electricity · Hydrogen must buy CBAM Certificates without equivalent domestic price · (5) Scope 3 (Supply Chain) not yet mandatory but track early

Is there a real case example for Carbon Tax · Green Excise · CBAM-Ready (from 2027)?

Cement Manufacturer Case · Saraburi cement plant · 4.2M tons/yr · Emission 3.85M tCO₂e/yr · Exposure at quoted on request/tCO₂e = THB 770M/yr from 2027 · NYC Legal + TGO Advisor Package: (a) T-VER Portfolio 5-yr offset plan (b) CCUS Feasibility (c) EU CBAM Registration (d) THB 8,500M Green Bond · Carbon Tax burden cut 62% + qualifies for BOI BCG · Total benefit THB 480M/yr · Structuring Fee quoted on request

What is the applicable rate for Entertainment Services · Golf · Horse Racing · Nightclub · Massage?

🎯 Golf 10% of service fee · Horse Racing 20% + 2% fund · Nightclub/Disco 10% · Karaoke Box >quoted on request/hr 10% · Massage/Spa >quoted on request/hr serving alcohol 5% · Bowling/Snooker 5%

What is the tax base for Entertainment Services · Golf · Horse Racing · Nightclub · Massage?

Service fee including Membership · Locker · Caddie · excludes food (separate 7% VAT)

Who is liable to pay under Entertainment Services · Golf · Horse Racing · Nightclub · Massage?

Licensed operators (Entertainment Places Act 1966 + Excise Act 2017) · Excise Licence separate from Alcohol Licence · monthly filing

What must be filed for Entertainment Services · Golf · Horse Racing · Nightclub · Massage and by when?

Form Por.Sor.03-07 monthly · Excise POS system linked real-time to Excise Dept (mandatory 2024 for venues >THB 30M/yr)

How can Entertainment Services · Golf · Horse Racing · Nightclub · Massage be planned for legally?

🎯 (1) Members-only golf (not public) pays 10% only on Green Fee, excluding Membership Fee · (2) Non-alcohol massage/spa ≤quoted on request/hr fully exempt · (3) Wellness Retreat BOI Cat 7 exempts 5-8 yrs · (4) Membership prepaid >3 yrs booked as Deposit not Service Revenue · (5) Nightclubs in Pattaya Beach Duty-Free Zone get 5% special rate · (6) Corporate events booked as Venue Rental (not per-head) escape Excise

What mistakes are common with Entertainment Services · Golf · Horse Racing · Nightclub · Massage?

🚨 (1) Golf course not filing Excise = 5-15× penalty + licence revoked · (2) Failure to separate food vs service = Excise Dept applies VAT+Excise to entire bill · (3) Massage parlour with alcohol but no Entertainment Licence = multi-statute charges · (4) Karaoke charging >quoted on request/hr owes Excise even without alcohol · (5) Dual off-book POS = criminal + business seizure

Is there a real case example for Entertainment Services · Golf · Horse Racing · Nightclub · Massage?

Golf Resort Case · 27-hole resort in Hua Hin · 480 members + public green fee · THB 240M/yr service revenue · NYC Legal restructured Membership Prepaid + separated green fee + spun off restaurant entity + Wellness Retreat BOI · Excise cut from THB 24M to quoted on request.5M/yr · saved quoted on request.5M · Package quoted on request

What is the applicable rate for Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets?

🎯 Perfume: 20% + 8% Municipal = 28% of CIF · Cologne 15% · Cut Crystal 15% · Lead-Acid Battery 8% · Lithium-Ion EV Battery: exempt (EV3.5) · A/C ≤72,000 BTU: exempt (since 2017) · A/C >72,000 BTU (commercial) 15% · Wool/Silk carpet >quoted on request/sqm 20%

What is the tax base for Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets?

CIF + Import Duty before Excise · SRP for domestic manufacture · Municipal Tax adds 10% on top of Excise

Who is liable to pay under Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets?

Licensed importers · domestic manufacturers (battery Nikkei · A/C Mitsubishi/Daikin) · monthly filing

What must be filed for Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets and by when?

Form Por.Sor.03-07 monthly · Excise sticker on some products · Documentary audit every 2 years

How can Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets be planned for legally?

🎯 (1) Personal Duty-Free allowance ≤ quoted on request/person exempt · (2) EV Lithium-Ion Battery exempt under EV3.5 · (3) Energy-efficient A/C rated No.5 (MEPS) exempt since 2017 · (4) Locally blended perfume pays only 15% Ad Valorem (not 20% import) · (5) 100% export exempt · (6) Duty-Free cruise + airport exempt

What mistakes are common with Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets?

🚨 (1) Declaring Perfume (28%) as Cologne (15%) = 5× penalty · (2) EV Battery import without BOI EV3.5 pays full 8% + 30% import duty · (3) A/C >72,000 BTU for Data Centers needs case-by-case exemption · (4) Antique crystal still pays 15%, not exempt · (5) Understated CIF = 5× penalty + Customs reassessment

Is there a real case example for Luxury Goods · Perfumes · Crystal · Batteries · A/C · Carpets?

Luxury Import House · 22 fragrance brands + crystal + antiques · THB 180M/yr · NYC Legal adjusted HS Code classification (Cologne vs Perfume) + Bonded Warehouse + Duty-Free distribution · tax burden 34% → 22.5% of CIF · saved THB 20.7M/yr · Package quoted on request

What is the applicable rate for Petroleum & Fuel?

🎯 Gasoline 95: quoted on request/L · Diesel B7: quoted on request/L (temporary cut) · LPG: quoted on request/kg · NGV: exempt · Jet Fuel ATF: quoted on request/L

What is the tax base for Petroleum & Fuel?

Specific Rate per litre/kg (not Ad Valorem) · plus 7% VAT + Oil Fund + Energy Conservation Fund — 4 layered taxes

Who is liable to pay under Petroleum & Fuel?

Domestic refiners (PTTGC · IRPC · Bangchak · Esso) and importers · file by the 15th of the following month

What must be filed for Petroleum & Fuel and by when?

Form Por.Sor.03-07 monthly · pay via e-Excise by the 15th · Late = 1× surcharge + 1.5%/month interest

How can Petroleum & Fuel be planned for legally?

🎯 (1) B20 Biodiesel + Gasohol E85 cut tax 50-70% vs gasoline · (2) NGV fully exempt — ideal for truck fleets · (3) Blue Fuel for fishing vessels exempt · (4) Free Zone/IEAT exempt · (5) ATF for international flights 100% exempt · (6) Sec.103 refund for exporters using fuel in production — file within 6 months

What mistakes are common with Petroleum & Fuel?

🚨 (1) Wrong biodiesel blend ratio = 5-20× penalty · (2) Selling agricultural 'green fuel' on open market = heavy fine + prison · (3) Import bypassing Customs = 200% + seizure · (4) Uncertified meters = fine + licence revocation · (5) Stockpiling above ceiling without notice = hoarding offence

Is there a real case example for Petroleum & Fuel?

Fuel Trader Case · B2B fuel trader in Rayong · 480M L/yr · restructured product mix to 65% bio-based + 35% standard · avg tax dropped from quoted on request → 4.15/L · saved THB 984M/yr · NYC Legal Fuel Excise Optimization + Refund Program quoted on request

What is the applicable rate for Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices?

🎯 Sugar Tax Phase 4 (in force 1 Apr 2025): ≤6g/100ml exempt · 6-8g quoted on request/L · 8-10g quoted on request/L · 10-14g quoted on request/L · 14-18g quoted on request/L · >18g quoted on request/L (ceiling) · +14% Ad Valorem on SRP for soft drinks · 100% juice exempt · UHT milk exempt

What is the tax base for Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices?

Sugar Content (g per 100ml) verified by Excise Dept lab + SRP

Who is liable to pay under Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices?

Domestic manufacturers (Osotspa · TCP · Icons · Boon Rawd) · importers · Craft startups · monthly filing + Lab Report per SKU

What must be filed for Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices and by when?

Form Por.Sor.03-07 monthly · sample every SKU for Sugar Content every 6 months · recipe change = immediate retest

How can Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices be planned for legally?

🎯 (1) Reformulation with Stevia · Sucralose · Erythritol drops sugar tier — e.g. 14g→6g saves quoted on request/L · (2) Zero Sugar / Diet variant 100% exempt · (3) 100% juice (no added sugar) exempt · (4) Kombucha/Probiotic <6g exempt + Wellness positioning · (5) UHT milk + plant-based (oat/almond) milk exempt · (6) 100% export exempt · (7) Craft small-batch (<500,000 L/yr) 30% cut expected 2027

What mistakes are common with Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices?

🚨 (1) Understated Sugar Content = reassessment + 5× penalty · (2) Using 'Fructose Syrup' label but same actual sugar = same tax · (3) Juice from concentrate + added sugar ≠ 100% Juice · (4) Bubble/Milk Tea with syrup >8g pays full rate · (5) Isotonic sport drinks >6g pay Sugar Tax + Ad Valorem

Is there a real case example for Sugar-Sweetened Beverages · Soft Drinks · Sport Drinks · Juices?

Bubble Tea Chain · 145 stores · 8M cups/yr · previous 12g/100ml = quoted on request/L × volume = THB 24M/yr Excise · NYC Legal Reformulation Program (Stevia blend) dropped to 5.8g = fully exempt · saved quoted on request/yr + 18% sales lift from 'Low Sugar' marketing · Consulting Package quoted on request

What is the applicable rate for Tobacco · Cigarettes · Cigars · Vape (banned)?

🚨 Dual Rate: 42% of SRP + quoted on request/stick (Two-Tier fully in force 1 Oct 2021) · Cigars 20% + quoted on request/g · Vape/E-Cigarette: 🚫 illegal to manufacture/import/sell (NCPO Order 2014 + Consumer Protection)

What is the tax base for Tobacco · Cigarettes · Cigars · Vape (banned)?

SRP (Suggested Retail Price) printed on each pack · Two-Tier enforced after 3-yr transition

Who is liable to pay under Tobacco · Cigarettes · Cigars · Vape (banned)?

TOAT (Tobacco Authority of Thailand) · Philip Morris Thailand · JTI · BAT · licensed importers · monthly filing; licence revoked for violations

What must be filed for Tobacco · Cigarettes · Cigars · Vape (banned) and by when?

Form Por.Sor.03-07 monthly · Digital Stamp (since 2023) on every pack · missing stamp = seizure + 15× penalty

How can Tobacco · Cigarettes · Cigars · Vape (banned) be planned for legally?

🎯 (1) Roll-Your-Own (RYO) loose tobacco taxed 5-10× less than finished cigarettes · (2) For imported Premium (Marlboro Gold · Dunhill) set the lowest legally acceptable SRP under Two-Tier · (3) Duty-Free at airports/cruise ships exempt · (4) 100% export exempt · (5) Direct sales TOAT → Government special rate

What mistakes are common with Tobacco · Cigarettes · Cigars · Vape (banned)?

🚨 (1) Importing/selling Vape/Pod = 5-10 years prison + up to THB 3M fine · public use = quoted on request · (2) Duty-Free cigarettes smuggled back into Thailand = 15× penalty · (3) Online sale via Shopee/TikTok illegal entirely · (4) Understated SRP = Excise Dept reassess + 5× penalty · (5) Counterfeit Digital Stamp = 5-15 years criminal

Is there a real case example for Tobacco · Cigarettes · Cigars · Vape (banned)?

Import License Case · Cuban cigar importer · 12 brands · 45 SKUs · 8,500 boxes/yr · NYC Legal structured Excise License + Digital Stamp Program + SRP Optimization + Customs Bond · total tax burden cut from 24% to 19.5% of sale price · saved THB 12M/yr · Package quoted on request + quoted on request/yr compliance

What is the applicable rate for Passenger Vehicles · Pickups · EV · Motorcycles?

🎯 CO₂-Based Rate (Decree 2016/rev.2023): ≤100g CO₂/km Sedan 25% · 100-150g 30% · 150-200g 35% · >200g 40% · 🔋 BEV (Battery EV): 2% under EV3.5 (2024-2027) · PHEV: 5% · Hybrid: 8-10% · Single-Cab Pickup 3% · Double Cab 12% · Big Bike >500cc 20-30%

What is the tax base for Passenger Vehicles · Pickups · EV · Motorcycles?

SRP including every option · Import CIF for CBU (Completely Built-Up) imports

Who is liable to pay under Passenger Vehicles · Pickups · EV · Motorcycles?

Manufacturers (Toyota · Isuzu · Honda · MG · BYD · GWM · Tesla) · CKD assemblers · CBU importers · Grey-market importers

What must be filed for Passenger Vehicles · Pickups · EV · Motorcycles and by when?

Form Por.Sor.03-07 monthly · CO₂ emission test by Department of Land Transport · EVs need BOI Cert (EV3.5) + Vehicle Registration Book before excise decree issues

How can Passenger Vehicles · Pickups · EV · Motorcycles be planned for legally?

🎯 (1) BEV under EV3.5: 2% + quoted on request subsidy/unit + 0% import duty (CBU Yr 1-2 · CKD Yr 3) · (2) Eco Car 2 ≤100g/km + Bio-Fuel ready = 14% · (3) Single-Cab Pickup (farm/business) only 3% · (4) Hybrid + PHEV 60-75% cheaper than ICE · (5) 100% export exempt · (6) BOI EV Assembly Category 8 = 8-yr CIT exemption · (7) EEC Aviation & EV Zone adds another 5 yrs

What mistakes are common with Passenger Vehicles · Pickups · EV · Motorcycles?

🚨 (1) Grey Import (CBU parallel) pays 328% total (80% Import Duty + 30-40% Excise + 7% VAT + Interior Tax) — 2-3× more than official channel · (2) Understated CO₂ = retest + 5× penalty · (3) BEV failing 40% Local Content by Year 3 of EV3.5 = refund subsidy + penalty · (4) Reselling EV within 5 years = subsidy clawback · (5) Double Cab converted to 4-door but declared Single = 15× penalty

Is there a real case example for Passenger Vehicles · Pickups · EV · Motorcycles?

EV Manufacturer Case · Chinese BEV maker establishing CKD plant in Rayong · 12,000 units/yr · NYC Legal Package: (a) BOI EV3.5 Application (b) Excise Licence + CO₂ Homologation (c) Local Content Compliance Plan (d) EEC Application · excise dropped to 2% + THB 100k subsidy/unit + 8-yr CIT exemption · total benefit THB 3,850M over vehicle cycle · Package quoted on request

Aspect	On your own	With NYC Legal
Uncertain requirements	Research yourself and risk relying on outdated information.	Requirements are verified with the relevant authority before work begins.
Multiple documents	The wrong order costs weeks.	Sequenced to finish in a single pass wherever possible.
Advice	No one to help weigh the options.	An advisor assesses the alternatives with you.

Option	What it is	Best for	Watch out for
Handle everything yourself	Research the rules, prepare the file and deal with each authority on your own.	Simple cases, when you have time and are located near the relevant offices.	Requirements change often; one missing document or a missed intake window restarts the cycle.
Outsource only part of the process	Hire help for the step you are stuck on, such as translation or a single filing.	People who already understand the process but face time or distance constraints.	If an early step is formatted wrongly, every later step fails with it.
Let us manage the full route (recommended)	Case assessment, route planning, preparation, translation, filing, follow-up and return delivery.	Anyone on a fixed deadline, living upcountry or abroad, who cannot afford a rejected file.	Share the destination requirements up front so we can plan the route correctly in one pass.

FAQ — Thailand Excise Tax 2026

Let NYC Legal handle Excise Tax end-to-end

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