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Evaluation of Plastic Waste Management in Thailand Using Material ...

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3. Chapter 7 on penalties<br />

It should <strong>in</strong>corporate a new section: “Section… A taxpay<strong>in</strong>g person who fails to pay<br />

packag<strong>in</strong>g waste and waste residue tax, pays after the due date, or pays less than the<br />

rate specified under Section 23 ter shall be liable to a penalty <strong>of</strong>…”<br />

2.4.1.2 Excise Tariff Act, B.E. 2527 (1984) and Customs Tariff Act, B.E. 2530 (1987)<br />

If the Excise Department and Customs Department are to collect packag<strong>in</strong>g and residue<br />

fees <strong>in</strong> addition to the current fees they are required law to collect, the laws should be<br />

amended.<br />

Case 1<br />

The annex to the Excise Tariff Act (1984) should be amended so that packag<strong>in</strong>g and<br />

residue tax is added to the tax rate accord<strong>in</strong>g to the value or the amount <strong>of</strong> the packaged<br />

goods for local markets. There are eight parts <strong>of</strong> tax rate such as oil and palm oil, dr<strong>in</strong>ks,<br />

electrical appliances, glass and glassware, automobiles, boats, fragrance and cosmetics, and<br />

other.<br />

Case 2<br />

The annex to the Customs Tariff Act (1987) should be amended so that packag<strong>in</strong>g and<br />

residue tax is added to the duty rate accord<strong>in</strong>g to the price or the condition <strong>of</strong> the imported<br />

packaged goods from abroad. The goods are listed <strong>in</strong> Part 2 <strong>of</strong> Imported Tariffs, Categories<br />

1-21 (Parts 1-97). Category 7: plastic and articles made <strong>of</strong> plastic, rubber and articles<br />

made from rubber (Parts 39-40).<br />

2.4.2 Related policies <strong>in</strong> <strong>Thailand</strong><br />

1. 4R policy<br />

There is 4R policy that consists <strong>of</strong> reduce, reuse, recycle, and research. Reduce is less use<br />

at sources, and Reuse is repeat use <strong>of</strong> products aga<strong>in</strong> and aga<strong>in</strong>. Recycle is new products<br />

generation from used products, and Research is study and f<strong>in</strong>d the <strong>in</strong>novation to improve<br />

the susta<strong>in</strong>able development (PCD, 2004).<br />

2. Eco-design<br />

Packag<strong>in</strong>g Division from Bureau <strong>of</strong> Support<strong>in</strong>g Industries Development (BSID) <strong>in</strong><br />

<strong>Thailand</strong> provides “Eco-design or Design for Environment” to support the susta<strong>in</strong>able<br />

development pr<strong>in</strong>ciple and reduce the environmental impacts from plastic wastes. Ecodesign<br />

consists <strong>of</strong> s<strong>in</strong>gle component product, recyclable product, and product that is easy to<br />

dispose and separate (PCD, 2004).<br />

3. <strong>Waste</strong> to Energy<br />

Governmental policy has set renewable energy as the national agenda. It promotes<br />

production and utilization <strong>of</strong> renewable energy by the Subsidy Adder.<br />

26

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