Excise Tariff Act, B.E. 2527 (1984)

BHUMIBOL ADULYADEJ, REX.

Given on the 10th Day of September B.E. 2527;

Being the 39th Year of the Present Reign.

 

His Majesty King Bhumibol Adulyadej is graciously pleased to proclaim that:

Whereas it is expedient to have a law on excise tariff;

Be it, therefore, enacted by the King, by and with the advice and consent of the National Assembly, as follows:

 

Section 1.

This Act is called the “Excise Tariff Act, B.E. 2527 (1984)”.

Section 2.

This Act shall come into force after the expiration of sixty days as from the date of its publication in the Government Gazette.

Section 3.

Excise under the law on excise shall be collected in accordance with the excise tariff as prescribed in the schedule hereto attached.

Section 4.

Any goods which ad valorem and specific excise tariffs are both prescribed shall be burdened to the excise tariff that produces the highest value.

Section 5.

The Director-General of the Excise Department shall have the power to clarify the schedule hereto attached and such clarification shall be published in the Government Gazette.

The clarification under paragraph one shall have no retrospective effect.

The clarification shall be in accordance with the rules as published by the Minister in the Government Gazette.

Section 6.

The Minister of Finance shall have charge and control of the execution of this Act.

 

Countersigned by General P. Tinsulananda as Prime Minister