If you are planning a business startup that will include importing alcohol, you will need to apply to the Excise Department. It is the government agency that regulates the importation and distribution of alcohol products in accordance with the Liquor Act B.E. 2493.
Alcohol Classification
There are two classifications for importing alcohol into Thailand:
- Undistilled Alcohol – Fermented alcohol volume that is lower than 15 degrees.
- Distilled Alcohol – Fermented alcohol volume that is higher than 15 degrees.
When you receive an alcohol license, you are permitted to import and sell alcohol to consumers in Thailand. If you are planning to open a restaurant, there are lawyers Koh Samui relies on who can facilitate the acquisition of an alcohol import license; this means you can open your business and not have to worry about being compliant, as the lawyer will handle the legality.
Setting Up A Business
A bar or restaurant needs to be registered with the Thai government, and specific licenses must then be obtained. Most foreigners have Thai partners (spouse) who hold 51% of the business, with the foreigner holding the remaining 49%. If you approach an English-speaking lawyer, the legal specialist can inform you of all the options, helping you to make an informed decision as to which type of business to register.
Reasons To Apply For An Alcohol License From The Excise Department
You should apply for an alcohol license if you plan to:
- Produce alcohol.
- Import alcohol (more than 1 litre).
- Transport untaxed alcohol from a factory.
- Transport more than 10 litres of alcohol.
- Sell alcohol to the consumer.
- Sell alcohol to businesses.
If you plan any of the above, you will need to apply for an alcohol license and a local English-speaking lawyer can facilitate the license application.
Certain Restrictions
When selling alcohol, there are two restrictions:
- Serving people under the age of 20 is prohibited.
- Cannot serve alcohol between 2-5pm.
Premises that sell alcohol cannot be located near schools or temples, and the local government officers would determine whether or not your location is suitable. Indeed, this is something you need to check prior to making any plans to open a restaurant/bar. An experienced English-speaking lawyer can quickly find out how your location stands regarding this issue.
Importing Alcohol Into Thailand
In the event you are intending to import alcohol products into Thailand, you must determine whether you plan to trade or not. Generally speaking, it is easier to import for non-trade and the lawyer will tell you the required paperwork for your license type.
Import Duties
All imported alcohol is subject to tax levy with the rate of tax determined by the product value at wholesale market price.
Duties payable include customs import duties, excise and interior tax and VAT for the Revenue Department. This is something the lawyer will make you aware of and in most cases, you will receive the alcohol license on the same day of the application.
There are serious fines for businesses that sell alcohol without the correct license and by approaching an established business lawyer.