On 5 June 2025, the first amendment to the Excise Tax Act was enacted. The purpose of this amendment is to promote the liquor production business of license applicants who are cooperatives, farmers groups, community enterprises, agricultural organizations, or small-scale entrepreneurs. The amendments revised the criteria and conditions of the original Excise Tax Act as follows:
- Any person who wishes to produce liquor or possess a distillation apparatus for liquor production must submit an application for a license to the Director – General of the Excise Department and must comply with the criteria, procedures, and conditions as prescribed by the Director – General’s notification.
- The application for and issuance of the license shall be in accordance with the criteria, procedures, and conditions prescribed by ministerial regulations. Such ministerial regulations must take into account liquor production standards and shall promote the ability of small-scale entrepreneurs to obtain a liquor production license for commercial purposes. This includes the use of domestic agricultural products to produce all types of liquor, which may have color or aroma.
- No criteria shall be prescribed that results in discriminatory or unfair economic monopolies, or that imposes an excessive burden. Licenses issued shall be valid for a period of 3 years from the date of issuance.
- All ministerial regulations, announcements, or rules that were effective prior to the effective date of this amended Act shall remain in effect, provided they are not in conflict with the ministerial regulations, announcements or rules under this amended Act.
- Any application submitted before the effective date of the amended Act that is still under consideration shall be deemed as having been submitted under this amended Act. In cases where such applications differ from the provisions of this amended Act, the Director – General shall notify the applicant to amend or take action in accordance with the provisions of the amended Act. In addition, any license granted under the previous provision of the Act shall remain valid until its expiration.
Amendments on excise tax act to support local liquor producer_Bangkok Global Law