Table of Tax and Duty Rates

Table of Tax and Duty Rates

Type of Vehicles Cylinder Capacity Duty (%) Excise Tax (%) (Multiplier) Interior Tax (%)* VAT (%) Total (%)
Personal Vehicle including passenger vehicle with not more  than 10 seats - Not exceeding 2000cc.    and not more than 220 horse power 80 30 (0.4477612) 10 7 187.47
- 2001 cc. but not exceeding 2500 cc. with not more than 220 horse power 80 35 (0.5691057) 10 7 213.171
- 2501 cc. or but not exceeding 3000 cc. with not more than 220 horse power 80 40 (0.7142857) 10 7 243.94
- Exceeding 3000cc. or more than 220 horse power 80 50 (1.1111111) 10 7 328

* Interior tax is calculated at 10% of excise tax.

Example Calculation of Taxes and Duties
 
CIF value of the imported vehicle and applicable taxes and duties are as follows:
  • CIF value of the import
= 100 Thai Baht
  • Import duty
= 80 %
  • Excise tax
= 35 %
  • Interior tax
= 10 % of excise tax
  • VAT
= 7 %

 
The total import duties and taxes imposed on this import are calculated as follows:
 

1. Import duty

= (CIF value * Rate of import duty)
  = (100 * 0.8)
  = 80 Thai Baht
     
2. Excise tax = (CIF value + import duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}
  = (100+80) * {0.35/1-(1.1*0.35)}
  = 180 * 0.5691057
  = 102.439 Thai Baht
     
3. Interior tax = Excise tax * Rate of interior tax
  = 102.439 * 0.1
  = 102.439 Thai Baht
     
4. Base VAT = (CIF value+ Import duty+ Excise tax + Interior tax)
  = (100 + 80 + 102.439 + 10.2439)
  = 292.6829 Thai Baht
     
5. VAT = Base VAT * VAT Rate
  = 292.6829 *0.07
  = 20.4878 Thai Baht
     
Total taxes and duties = 1 + 2 + 3 + 5 = 213.171 Thai Baht


Type of Vehicles Cylinder Capacity Duty (%) Total (%)
Motor Vehicle (Tariff Heading 87.03) - Not exceeding 2000cc. 80 188
- 2001 cc. but not exceeding 2500cc. 80 213
- 2501 cc. or but not exceeding 3000cc. 80 244
- More than 3001cc. 80 328
Motorcycle (Tariff Heading 87.11)   60 77.04
Electric Motorcycle   60 72
Electric Bicycle   60 72
Last Updated Wednesday, 26 October 2016 @ 07:03 AM ICT 

Anonymous User

Friday, 28 February 2014 @ 10:10 PM ICT
Hi, this is helpful but still for "personal vehicles"
Is there import information available for buying a container of motorbikes, to resell?
Thanks

Anonymous

Friday, 21 April 2017 @ 08:59 AM ICT
This comment has been moved to our forum, you can find it here Importing my Bike from the UK.
Edited on Saturday, 22 April 2017 @ 08:24 AM ICT by admin
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