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  • TPR (263)
TPR Type Document symbol Document reference Notifying Member Year Type of information Harmonized types of measures Harmonized types of sectors subject to the measure See more information
Secretariat TPR WT/TPR/S/326 S-III§104 Thailand 2015 Measures Internal taxes
Relevant information
Excise taxes are maintained on 15 product groups (including yachts and boats, in practice exempt) and 6 groups of services (including certain telephone services in practice zero rated or exempt), although over 90% (FY2010/11-2013/14) of revenue is derived from four product groups: petroleum products (16.6% in FY2013/14), liquors/alcohol/beer (36.9%), tobacco (15.9%), and motor vehicles (24.4%). [95] (...)

[95] More specifically these product groups comprise (...) ozone depleting halogenated hydrocarbon acrylic, (...) and, business with an environmental impact (i.e., golf courses). Excise Department/Ministry of Finance (2013).
Keywords
Environment
Soil
Secretariat TPR WT/TPR/S/326 S-III§104 Thailand 2015 Measures Internal taxes
Relevant information
(...) On 24 April 2013 a new excise tax structure was approved and expected to enter into force in 2016; the excise tax level is determined by engine size, carbon emission and types of fuel used. (...)
Keywords
Emissions
Climate
Secretariat TPR WT/TPR/S/326 S-III§106 Thailand 2015 Measures Internal taxes
Relevant information
Concerns about automobiles relate to the various vehicle characteristics, such as engine size, weight, and wheelbase used in the excise tax calculation that is considered as complex and favouring domestically manufactured vehicles. Furthermore, the 2016 excise tax structure (see above) may not be technologically neutral, e.g. a hybrid car emitting CO2 higher than 100 g/km will be subject to a higher excise tax (20%-50% excise tax) than an eco-car emitting CO2 higher than 100 g/km (17% excise tax). The authorities indicated that for excise taxes on a hybrid car and an eco-car, in principle, three elements are taken into account: the CO2 emission, the size of engine, and the type of fuel, to determine the level of environmental friendliness, which the tax structure encourages.
Keywords
Emissions
Environment
Climate
Secretariat TPR WT/TPR/S/326 S-IV§75 Thailand 2015 Measures Internal taxes
Relevant information
(...) The excise tax structure provides incentives for the purchase of small-engine cars (i.e. those with a capacity of 2000cc or below), to help promote the production of fuel-efficient and environmentally-friendly cars. (...) A change in excise tax policy is expected in 2016, with a movement away from being based on engine size and towards one based on carbon emissions.
Keywords
Emissions
Environment
Climate
Secretariat TPR WT/TPR/S/326 S-IV§77 Thailand 2015 Measures Grants and direct payments
Relevant information
(...) To support the sector in the wake of the 2011 floods and to encourage low-income people to buy new, more environmental-friendly cars, the Government paid first-time and 2011-flood-victim car buyers an amount equivalent to the excise tax imposed on the particular automobile (up to a maximum of B 100,000). (...)
Keywords
Environment
Secretariat TPR WT/TPR/S/326 S-III§127 Thailand 2015 Measures Tax concessions
Relevant information
Thailand launched the Second Phase of its Eco-car scheme in September 2013; it provides numerous tax incentives (corporate tax, import duty and other tax benefits) (section 4.6.1.1). Eligibility to the scheme is conditioned, inter alia, on the achievement of substantive investments and production (both in terms of manufacturing lines and volume), with a threshold for manufacturing capacity of 100,000 cars/year (from the 4th year onwards). There is concern that such a high volume of production aimed at achieving economies of scale is not likely to be absorbed by the domestic market, therefore, as part of the output would have to be exported these tax incentives could constitute cross subsidies to export activities. The authorities indicated that the Eco-car scheme is similar to that of many automobile producing countries, in particular developed countries.
Keywords
Emissions
Secretariat TPR WT/TPR/S/326 S-IV§77 Thailand 2015 Measures Tax concessions
Relevant information
(...) More recently, Government policy has expanded from promoting the pick-up truck as a product champion to promotion of the Eco-car, and this is also reflected in new incentive schemes offered (Table 4.13).
Keywords
Emissions
Secretariat TPR WT/TPR/S/326 S-Table-IV.13 Thailand 2015 Measures Tax concessions
Relevant information
Table 4.13 Automotive industry incentives, 2014
Administering body Date introduced / terminated Summary description
Ministry of Energy Introduced in 2006 Natural Gas Vehicle Initiative: NGV subsidies of B 2-3/kg offered through the PTT Public company for new natural-gas-powered cars. These vehicles are also exempt from import duties (see section 4.5).
(...)
BOI and MOF Phase I 2007/2007
Phase II 2013/2014 Eco-Car Programme:
BOI offers a 6-8 year corporate income tax holiday and duty-free importation of machinery for Eco-Car projects with a minimum investment value of B 5 billion. Vehicles must have fuel economy of at least 20km/litre and meet specified emission and safety standards. Certain parts must be produced locally, although imported raw material is permitted.
MOF offers a reduced excise tax of 17% on cars with petrol-powered engines smaller than 1,300 cc and diesel-powered engines below 1,400 cc (equivalent to a US$1,000 reduction in the retail price).
The requirements for fuel consumption, emission, and safety standards are stricter under the Phase II program and the corporate income tax exemption is for 6 years.
(...)
Keywords
Energy
Emissions
Secretariat TPR WT/TPR/S/326 S-Table-A4.2 Thailand 2015 Trade Policy Framework
Relevant information
Table A4. 2 GDP originating from manufacturing at market prices, 2011-13
(B million)
2011 2012 2013
Recycling 2,294 2,559 3,002
(...)
Keywords
Recycle
Government TPR WT/TPR/G/255 G-III§38 Thailand 2011 Trade Policy Framework
Relevant information
The government has established eight strategic priorities in the FY 2011 budget which includes management of natural resources and environment to support global climate change among other priorities
Keywords
Climate
Environment
Natural resources

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