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:
= 200 US$
CIF value of imports
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:
= (CIF value * rate of import duty) + surcharge
1. Import duty
= (200 * 0.6) + 10
= 120 + 10
= 130
(Note: The amount 130 is to be used for calculation of excise tax and VAT.)
= 50
2. Fee
(CIF value + import duty + Fee) * {Rate of excise tax/1-(1.1 * Rate of excise
3. Excise tax =
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:
= 100 Baht
CIF value of imports
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:
= (CIF value * rate of import duty)
1. Import duty
= (100 * 0.6)
= 60 Baht
2. Special Duty = Rate of special duty * Import duty
= 0.2 * 60
= 12 Baht
(CIF value + import duty + Special duty) * {Rate of excise tax/1-(1.1 * Rate of
3. Excise tax =
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