thailand in global automobile networks - International Trade Centre

THAILAND IN GLOBAL AUTOMOBILE NETWORKS
Table 2: Tariff and Taxes (on Completely Built-up (CBU) and Completely
Knocked-down (CKD) Vehicles, 1985-2008 (%)
1985- 92 1992 1999 2000-2008 4
Completely built-up (CBU) vehicle
Passenger cars over 2,400 cc. 1
Tariff rate 300 68.5 80 80
Excise tax
Passenger cars under 2,400 cc.
44–55 41.8 43–50 41–48
1
Tariff rate 180 42 80 80
Excise tax
Pick-up truck
44–55 35.75 41.25 38.5
Tariff rate 120 60 60 80
Excise tax 9.9 9.9 5.5 3.3
Completely knocked-down (CKD) vehicle
Passenger cars over 2,400 cc. 1
Tariff rate 112 42 20 33 (30) 4
Excise tax
Passenger cars under 2,400 cc.
44–55 41.8 43–50 41–48
1
Tariff rate 112 42 20 33
Excise tax
Pick-up truck
44–55 41.8 41.25 38.5
Tariff rate 72 20 20 33
Excise tax 2 9.9 3.0 5.5 3.3–19.8 3
Memorandum item
Average manufacturing tariff rate 41.2 5
38.7 17.1 14.0 5
Notes: 1 Before 1992, the engine capacity used in the two-way tariff classification of passenger cars was 2,300 cc.
2
Excise tax includes the municipal tax.
3
Excise tax for one-ton pick-up trucks is 3.3%; for ‘pick-up passenger vehicle (PPV) it is 19.8%.
4
Tariff rates have remained unchanged since 2000 with the exception of reduction in the tariff rate on passenger cars
under 2,400CC to 30% in 2005.
5
Annual average.
Source: Compiled from official documents, Ministry of Finance.
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