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Import Alcohol to Thailand

Two acts regulate the manufacturing, import and sale of alcoholic beverages in Thailand. It concerns the Liquor Act of 1950 and the Alcoholic Beverage Control Act of 2008.

 

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The first defines the term spirit or liquor as any material or mixture that contains alcohol and is consumable or becomes consumable after mixing with water or other liquids.

They are subdivided into two groups:

Undistilled spirits or mixtures of fermented spirits with distilled spirits with alcohol volume less than 15 degrees

 

Distilled spirits or mixtures of distilled spirits with fermented spirits with alcohol volume more than 15 degrees (e.g. whiskey, brandy, rum, vodka, gin, etc.)

The Excise Department is not only responsible to collect the excise tax on alcohol; they are also the regulatory agency for alcohol production and distribution (in accordance with the Liquor Act B.E. 2493). The licensing system of the Excise Department obliges the licensee to sell the above-mentioned alcoholic beverages in line with Thai regulation.

Import of alcohol

First of all, before importing alcohol that was not manufactured in Thailand, It is necessary to receive the approval from the officer of the Excise Department and complete the form “SOR2/74”. 

The other documents required for the license depend on whether the applicant wishes to trade or not:

Import for trade

  1. Copy of liquor selling license Type 1 (see below)

  2. Copy of Invoice and Performa invoice

  3. Letter of label approval (Except wine)

  4. Sample of label only wine

  5. Copy of household registration of business place or lease contract

  6. Copy of the ID card (if it concerns a physical person) or a certificate of registration in case of a juristic person

  7. Power of attorney

Import for non-trade

  1. Copy of the (Performa) invoice

  2. Copy of the ID card (if it concerns a physical person) or a certificate of registration in case of a juristic person

  3. Power of attorney

     

Import duties

Apart from the liquor license, duties are levied on imported goods before they are released from the custody of Customs:

 

  • Customs Import Duties
  • Excise Tax for Excise Department and Interior Tax
  • Value Added Tax (VAT) for the Revenue Department 

 

Import duties are imposed at a specific rate, an ad valorem rate, or at a compound basis. The base of the ad valorem rate is determined by the domestic value (‘true market value’) of the imported good, calculated at the official exchange rate. The true market value of the goods is the wholesale cash price (duties excluded) for which similar goods would be sold and thus the prices actually paid or payable are used. The compound basis is a combination of the two others rates.

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