In deciding to impose an excise tax on beverages, we must also consider whether it is fair to tax just the beverage manufacturer,as sugar is only a small portion of a beverage product, 12-13 per cent in beverages, 13-14 per cent in milk,and 20-30 per cent in foods.
"Milk and Thai desserts [considered One Tambon One Product items] have considerable sugar content, but are not targets of excise tax,"Somchai added