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

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

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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