The Excise Department is considering tariff rates on both non-alcoholic beer and non-beverage alcohol before forwarding the issue to the cabinet for approval by the second quarter of 2020.
Non-alcoholic beer is expected to be slapped with tariffs at a higher rate than carbonated drinks, but lower than alcoholic beer, said Patchara Anuntasilpa, director-general of the department.
The department considered the tariffs on non-alcoholic beer and non-beverage alcohol after the Public Health Ministry voiced concern over the drinks and alcohol-infused candies.
Given the lack of a specific tariff on non-alcoholic beer, the Excise Department applies the non-alcohol beverage rate, 1.4% of the suggested retail price. Alcoholic beer is charged a 22% tariff of the suggested retail price.
Booze-filled chocolates and beer-filled candies are not classified as alcoholic beverages because the alcohol is not in a form that can be drunk.
In another development, Mr Patchara said the Excise Department is waiting for the World Health Organization's (WHO) announcement about appropriate dietary sodium intake per person per day before setting a levy on salty foods.
The WHO's announcement is expected to be released next year and the department will offer a two-year reprieve period to allow manufacturers to adjust their products. Instant foods will be taxed, but seasoning, fresh foods and snacks will be exempt, he said.
The department recently said the salty food tax will be a progressive rate based on sodium content.
Mr Patchara said the department will no longer seek to tax trans-fat foods as they have already been banned from import by the Public Health Ministry.
The department is expected to achieve its revenue collection target of 642 billion baht for fiscal 2020, starting on Oct 1, 2019, as strong sales of eco-cars late this year improved revenue.