Thai Version
Sample of Duty Assessment
Sample 1

Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:


• CIF value of imports

=

200 US$

• Import duty

=

60 %

• Surcharge/Special duty

=

10 US$

• Fee

=

50 US$

• Interior tax

=

10 %

• Excise tax

=

30 %

• VAT

=

7 %

How much should total import duties and taxes be imposed on this import?

Calculation Method:


1. Import duty

=

(CIF value * rate of import duty) + surcharge

 

=

(200 * 0.6) + 10

 

=

120 + 10

 

=

130

  (Note: The amount 130 is to be used for calculation of excise tax and VAT.)


2. Fee

=

50

3. Excise tax

=

(CIF value + import duty + Fee) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}

 

=

(200+130+50) * {0.3/1-(1.1*0.3)}

 

=

380 * 0.4477612

 

=

170

4. Interior tax

=

Excise tax * Rate of interior tax

 

=

170 * 0.1

 

=

17

5. Base VAT

=

CIF value + Import duty + Fee + Excise tax + Interior tax

 

=

200 + 130 + 50 + 170 + 17

 

=

567

6. VAT

=

Base VAT * Rate of VAT

 

=

567 * 0.07

 

=

40

  Total taxes and duties = 1 + 2 + 3 + 4 + 6 = 407 US$
 
Sample 2

Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:


• CIF value of imports

=

100 Baht

• Import duty

=

60 %

• Special duty

=

20 % of import duty

• Interior tax

=

10 % of excise tax

• Excise tax

=

3 %

• VAT

=

7 %

How much should total import duties and taxes be imposed on this import?
Calculation Method:


1. Import duty

=

(CIF value * rate of import duty)

 

=

(100 * 0.6)

 

=

60 Baht

2. Special Duty

=

Rate of special duty * Import duty

 

=

0.2 * 60

 

=

12 Baht

3. Excise tax

=

(CIF value + import duty + Special duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}

 

=

(100+60+12) * {0.03/1-(1.1*0.03)}

 

=

172 * 0.0310238

 

=

5.34 Baht

4. Interior tax

=

Excise tax * Rate of interior tax

 

=

5.34 * 0.1

 

=

0.54 Baht

5. Base VAT

=

(CIF value+ Import duty+ Special duty+ Excise tax + Interior tax) * Rate of VAT

 

=

(100 + 60 + 12 + 5.34 + 0.54) *0.07

 

=

12.46 Baht

  Total taxes and duties = 1 + 2 + 3 + 4 + 5 = 90.34 Baht

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