Secretariat TPR |
WT/TPR/S/326 |
S-III§104 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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(...) 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. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/326 |
S-III§106 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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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.
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Keywords
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Emissions
Environment
Climate
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Secretariat TPR |
WT/TPR/S/326 |
S-IV§75 |
Thailand |
2015 |
Measures |
Internal taxes |
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Relevant information
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(...) 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.
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Keywords
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Emissions
Environment
Climate
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Secretariat TPR |
WT/TPR/S/326 |
S-IV§77 |
Thailand |
2015 |
Measures |
Grants and direct payments |
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Relevant information
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(...) 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). (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/326 |
S-III§127 |
Thailand |
2015 |
Measures |
Tax concessions |
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Relevant information
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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.
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Keywords
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Secretariat TPR |
WT/TPR/S/326 |
S-IV§77 |
Thailand |
2015 |
Measures |
Tax concessions |
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Relevant information
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(...) 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).
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Keywords
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Secretariat TPR |
WT/TPR/S/326 |
S-Table-IV.13 |
Thailand |
2015 |
Measures |
Tax concessions |
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Relevant information
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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.
(...)
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Keywords
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Secretariat TPR |
WT/TPR/S/326 |
S-Table-A4.2 |
Thailand |
2015 |
Trade Policy Framework |
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Relevant information
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Table A4. 2 GDP originating from manufacturing at market prices, 2011-13
(B million)
2011 2012 2013
Recycling 2,294 2,559 3,002
(...)
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Keywords
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Government TPR |
WT/TPR/G/323 |
G-III§24 |
Moldova, Republic of |
2015 |
Sectors |
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Energy |
Relevant information
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In June 2015, draft laws on electricity and natural gas were undergoing public hearing, and a draft law on promotion of renewable sources of energy is at the final stage of parliamentary approval. (...)
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Keywords
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Secretariat TPR |
WT/TPR/S/323 |
S-IV§19 |
Moldova, Republic of |
2015 |
Sectors |
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Energy |
Relevant information
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In June 2015, draft laws on electricity and natural gas were undergoing public hearing, and a draft law on promotion of renewable sources of energy was at the final stage of parliamentary approval. (...)
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Keywords
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