BANGKOK - The Ministry of Finance is looking to revise the tax code for green tea, health drinks and bird's nest, based on their ingredients, finance deputy permanent secretary Rangsan Sriworasart said on Tuesday.

Mr Rangsan Sriworasart said the Excise Department has been ordered to study whether these products made with additional taxable ingredients. 

"Green tea is not made only from tea leaves, there are also other additives which may fall under tax codes. This includes some functional beverages and bird's nest," he said. 

Excise Department director-general Somchai Poonsawat said that tax exemption is only applicable on agricultural products, such as most fruit juice. This is to prevent producers taking advantage of consumers by diluting the juice to save costs. 

Carbonated and energy drinks are required to pay excise taxes, Mr Somchai said.