ALG＆Associates (Thailand) Co., Ltd. -Legal and tax services in Thailand-

Import Alcohol to Thailand

Two Acts, namely the Liquor Act of 1950 and the Alcoholic Beverage Control Act of 2008, regulate the manufacturing, import and sale of alcoholic beverages in Thailand.

The first defines the term spirit or liquor as any material or mixture that contains alcohol and is consumable or becomes consumable after mixing with water or other liquids.

They are subdivided into two categories:

• Undistilled spirits or mixtures of fermented spirits with distilled spirits with alcohol volume less than 15 degrees
• Distilled spirits or mixtures of distilled spirits with fermented spirits with alcohol volume more than 15 degrees (e.g. whiskey, brandy, rum, vodka, gin, etc.)

The Excise Department is not only responsible to collect the excise tax on alcohol; they are also the regulatory agency for alcohol production and distribution (in accordance with the Liquor Act B.E. 2493). The licensing system of the Excise Department obliges the licensee to sell the above-mentioned alcoholic beverages in line with Thai regulations.

First of all, before importing alcohol that was not manufactured in Thailand, it is necessary to obtain approval from the officer of the Excise Department and complete the form SOR2/74.

The other documents required for the license depend on whether the applicant wishes to trade or not:

• Copy of liquor selling license Type 1 (see below)
• Copy of Invoice and Performa invoice
• Letter of label approval (Except wine)
• Sample of label only wine
• Copy of household registration of business place or lease contract
• Copy of the ID card (if it concerns a physical person) or a certificate of registration in case of a juristic person
• Power of attorney

• Copy of the (Performa) invoice
• Copy of the ID card (if it concerns a physical person) or a certificate of registration in case of a juristic person
• Power of attorney