Reference
·Primary source
Thai Excise and Customs Duty Stack on Premium Wine and Sake
80-180% of FOB combined duty plus tax
Thai Customs Department applies 54 percent ad-valorem duty on wine (HS 2204) and 60 percent on sake and other fermented beverages (HS 2206). Stacked on top, Thai Excise Department applies a two-leg alcohol tax: ad-valorem at 5 to 10 percent of suggested retail and specific duty at THB 1,500 to 1,800 per litre of pure alcohol depending on alcohol-by-volume tier. Combined with 7 percent VAT, the total duty plus tax compound reaches 80 to 180 percent of FOB depending on price tier. Lower-FOB entry-premium SKUs carry heavier specific-duty drag while super-premium SKUs see relatively lighter percentage stack. A late-2027 excise rate adjustment is widely discussed but not formally signalled at edition date.
Figure in context
Thai Customs Department applies 54 percent ad-valorem duty on wine (HS 2204) and 60 percent on sake and other fermented beverages (HS 2206). Stacked on top, Thai Excise Department applies a two-leg alcohol tax: ad-valorem at 5 to 10 percent of suggested retail and specific duty at THB 1,500 to 1,800 per litre of pure alcohol depending on alcohol-by-volume tier. Combined with 7 percent VAT, the total duty plus tax compound reaches 80 to 180 percent of FOB depending on price tier. Lower-FOB entry-premium SKUs carry heavier specific-duty drag while super-premium SKUs see relatively lighter percentage stack. A late-2027 excise rate adjustment is widely discussed but not formally signalled at edition date.
Thai Customs Department applies 54 percent ad-valorem duty on wine (HS 2204) and 60 percent on sake and other fermented beverages (HS 2206). Stacked on top, Thai Excise Department applies a two-leg alcohol tax: ad-valorem at 5 to 10 percent of suggested retail and specific duty at THB 1,500 to 1,800 per litre of pure alcohol depending on alcohol-by-volume tier. Combined with 7 percent VAT, the total duty plus tax compound reaches 80 to 180 percent of FOB depending on price tier. Lower-FOB entry-premium SKUs carry heavier specific-duty drag while super-premium SKUs see relatively lighter percentage stack. A late-2027 excise rate adjustment is widely discussed but not formally signalled at edition date.
Time scope
FY2026 rate schedule
Source basis
Primary source
Interpretation notes
What this tells you
Thai Customs Department applies 54 percent ad-valorem duty on wine (HS 2204) and 60 percent on sake and other fermented beverages (HS 2206). Stacked on top, Thai Excise Department applies a two-leg alcohol tax: ad-valorem at 5 to 10 percent of suggested retail and specific duty at THB 1,500 to 1,800 per litre of pure alcohol depending on alcohol-by-volume tier. Combined with 7 percent VAT, the total duty plus tax compound reaches 80 to 180 percent of FOB depending on price tier. Lower-FOB entry-premium SKUs carry heavier specific-duty drag while super-premium SKUs see relatively lighter percentage stack. A late-2027 excise rate adjustment is widely discussed but not formally signalled at edition date.
What not to do with it
Use the linked report for interpretation and keep basis differences explicit.
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