“Currently there is no excise tax imposed on tampons and sanitary pads, as they are not listed in the products subject to excise duties,” he said. “They are only subject to value added tax or VAT.”
Wiwat further explained that excise taxes are applicable only to goods that adversely affect health, social morality, environment and luxury products that are not necessary to daily life. “Tampons and sanitary pads are clearly necessary products therefore they are not luxuries,” he added.
According to an announcement in the Royal Gazette on July 4, 2019, 46 products and 6 services are subject to price control by the Cabinet, with effect for 1 year. Tampons and sanitary pads are listed as no 31, under the consumer product category, along with laundry detergent, shampoo, soap, toilet paper, and diapers. Prices of controlled products and services cannot be raised above the rates specified by Ministry of Commerce.