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Sample of Duty Assessment

Sample 1

Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:

• CIF value of imports	=	200 US$
• Import duty	=	60 %
• Surcharge/Special duty	=	10 US$
• Fee	=	50 US$
• Interior tax	=	10 %
• Excise tax	=	30 %
• VAT	=	7 %

How much should total import duties and taxes be imposed on this import?

Calculation Method:

1. Import duty	=	(CIF value * rate of import duty) + surcharge
	=	(200 * 0.6) + 10
	=	120 + 10
	=	130

(Note: The amount 130 is to be used for calculation of excise tax and VAT.)

2. Fee	=	50
3. Excise tax	=	(CIF value + import duty + Fee) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}
	=	(200+130+50) * {0.3/1-(1.1*0.3)}
	=	380 * 0.4477612
	=	170
4. Interior tax	=	Excise tax * Rate of interior tax
	=	170 * 0.1
	=	17
5. Base VAT	=	CIF value + Import duty + Fee + Excise tax + Interior tax
	=	200 + 130 + 50 + 170 + 17
	=	567
6. VAT	=	Base VAT * Rate of VAT
	=	567 * 0.07
	=	40

Total taxes and duties = 1 + 2 + 3 + 4 + 6 = 407 US$

Sample 2

Company “A” imports goods into Thailand. The CIF value of the imported goods and applicable taxes and duties are as follows:

• CIF value of imports	=	100 Baht
• Import duty	=	60 %
• Special duty	=	20 % of import duty
• Interior tax	=	10 % of excise tax
• Excise tax	=	3 %
• VAT	=	7 %

How much should total import duties and taxes be imposed on this import?

Calculation Method:

1. Import duty	=	(CIF value * rate of import duty)
	=	(100 * 0.6)
	=	60 Baht

2. Special Duty	=	Rate of special duty * Import duty
	=	0.2 * 60
	=	12 Baht
3. Excise tax	=	(CIF value + import duty + Special duty) * {Rate of excise tax/1-(1.1 * Rate of excise tax)}
	=	(100+60+12) * {0.03/1-(1.1*0.03)}
	=	172 * 0.0310238
	=	5.34 Baht
4. Interior tax	=	Excise tax * Rate of interior tax
	=	5.34 * 0.1
	=	0.54 Baht
5. Base VAT	=	(CIF value+ Import duty+ Special duty+ Excise tax + Interior tax) * Rate of VAT
	=	(100 + 60 + 12 + 5.34 + 0.54) *0.07
	=	12.46 Baht

Total taxes and duties = 1 + 2 + 3 + 4 + 5 = 90.34 Baht

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