Thailand temporarily cuts B20 and E20 fuel excise through 27 January

Issued under section 5 of the Excise Tax Act BE 2560 (2017), the regulation replaces two rows in the Ministerial Regulation Prescribing Excise Tariff Rates BE 2560, as previously amended by Regulation No. 46, BE 2569. Clause 2 covers tariff category 01.01(4), E20 gasohol; clause 3 covers category 01.05(5/5), diesel containing fatty-acid methyl-ester biodiesel above 19% but not above 24%. Both retain the Director-General’s prescribed criteria and conditions.^[1]

Temporary and subsequent tariff rows

For 28 October 2026 to 27 January 2027, the quantity-based rates are THB 0.358 per litre for E20 and THB 0.431 for the specified diesel blend. The ad-valorem columns are zero, and the unit rules count a fraction of a litre as one litre. From 28 January, the replacement rows specify THB 6.000 and THB 5.953 per litre respectively; this is the schedule enacted now, not an assurance against later amendment.^[1]

The Excise Department’s 27 October announcement describes the measure as a three-month reduction from THB 6.000 for E20 and THB 5.953 for B20. It says the existing carbon-price component based on THB 200 per tonne of CO2 equivalent is retained. The regulation’s tariff descriptions likewise state that the rates include the carbon-price element under the Director-General’s criteria: the reduced excise figure should not be treated as eliminating that component.^[1][2]

Product and timing controls for business groups

Fuel producers, importers and transport-exposed groups should distinguish the qualifying product, transaction date and applicable conditions from other fuel levies, fund compensation and commercial pricing. This is not a blanket reduction for all diesel or petrol, nor proof that every purchaser receives the same saving. The regulation changes tariff rates, not a filing form, return route or filing/payment deadline; its commencement and temporary-rate dates are not due dates.^[1][2]