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.krisdika.go.th/
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 6
— Taxable goods and servicesLists categories of goods (alcohol, tobacco, fuel, vehicles, etc.) and services subject to excise.
Section 13
— Tax baseExcise computed on retail price; alternative bases (specific rates) for certain goods.
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.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
feedback.wasThisHelpful