Where did you get the 380% figure from?ask if the 380% wine surtax is applied on a non-discriminatory basis. In other words, is the local produce taxed the same as foreign?
On austrade.gov.au for example it says this:
Tariffs, regulations and customs
When the Thailand-Australia Free Trade Agreement entered into force on 1 January 2005, Thai tariffs on Australian wine were gradually reduced from 54 per cent to the current 28 per cent, giving Australian wine an immediate competitive advantage over wine producers from other countries which attract a tariff of 51 per cent. The import duty will phase down by four per cent each year to reach zero per cent by 2015.
There are relatively high tariffs on imported wines. In addition to import tariffs, imported wines are subject to four different tax systems:
* Excise tax – value-based rate at 60 per cent
* Municipal tax – 10 per cent of excise tax
* Value added tax (VAT) – 7 per cent
* Health support project – 2 per cent
Excise tax can be calculated by on the cost, insurance and freight (CIF) value or by volume basis (per litre). The higher excise tax calculation is used as a base for applying the municipal tax and VAT.
They were about 45 baht a packet before the tax went up - now they're around 58 baht. The shop owner said 'bpart ha' (85). I said 'What?'. He said 'bpart sip har'. I said 'You what?' He then realised (possibly) that I knew what I should be paying. 'Kor thort. Ha bpart'. That's more like it! A few chuckles and he accepted my three twenty baht notes, and gave me two baht change.