Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Excise Act
พระราชบัญญัติภาษีสรรพสามิต · Excise Act · B.E. 2560 (2017)
Overview
The Excise Act B.E. 2560 (2017) consolidates Thai excise taxation. The Excise Department levies excise on alcohol, tobacco, motor vehicles, fuel, sugary beverages, and other categories. Rates and exemptions are set by Ministerial Regulation and adjusted periodically.
- Promulgating authority
- Parliament
- พระราชบัญญัติ
- Enacted
- B.E. 2560 (2017)
- Official text
- https://www.ocs.go.th/searchlaw
Key Sections3
The 3 sections most frequently cited in practice or relevant to foreigners. Click any section for a deep-linkable page suitable for sharing.
Section 4
— Taxable goods and servicesDefines the goods (alcohol, tobacco, fuel, vehicles and others) and services subject to excise by reference to the excise tariff schedule (Section 4, with Sections 5, 7 and 16). (Section 6 is the Director-General's rule-making power.)
Section 17
— Tax baseExcise is computed on the suggested retail price (excluding VAT) for goods and on the establishment's receipts for services, by value, volume or both (Sections 16–17). (Section 13 concerns officials' overtime fees.)
Section 200
— PenaltiesTax evasion carries multiple-of-tax penalties plus imprisonment.
The summaries on this page are plain-English educational paraphrases — not authoritative translations. For the binding wording you must consult the Royal Gazette publication or the consolidated text at the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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