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Machinery Import Duty Exemption (BOI Section 28/29)

BOI + Customs Department + Section 28 (raw materials) / 29 (machinery) · best for BOI-promoted · Heavy industry · R&D equipment

From 125,000-385,000 บาท30-90 working days

NYC Legal's FDI Bar handles Machinery Import Duty Exemption (BOI Section 28/29) across BOI, EEC, Amity, LTR, Smart Visa, IBC and ICSID.

Credentials: BOI Certified Investment Consultant, AMCHAM Amity Committee, IPBA member, ICSID counsel, ASEAN ACIA expert, RCEP rules-of-origin specialist.

Machinery Import Duty Exemption (BOI Section 28/29) takes 30-90 working days at 125,000-385,000 บาท — includes application, executive interview, certificate, customs registration and ongoing compliance.

We liaise with BOI, EECO, DBD, Customs, Revenue, Immigration, JETRO, KOTRA, AustCham and AMCHAM.

Coverage: BOI Activity-Based 2023, EEC 12 target industries, Amity 1966, FBA 1999, LTR Royal Decree 2022, IBC Act 2018.

LTR/Smart Visa — 420+ visas approved + 17% flat tax setup + zero rejection in 2024.

How it works

  1. 1

    Pre-application (7-14 days)

    Eligibility screening + business plan + financial model + S-curve mapping.

  2. 2

    Filing + supporting docs

    BOI/EEC/Amity application + audited financials + management CVs + corporate docs.

  3. 3

    Executive interview

    Presentation to BOI/EECO committee + technology transfer + employment plan.

  4. 4

    Approval + certificate

    Promotion certificate / FBL / LTR endorsement + 30-day acceptance.

  5. 5

    Implementation + compliance

    Customs registration + work permit + tax filings + annual BOI report.

Frequently asked questions

Who fits Machinery Import Duty Exemption (BOI Section 28/29)?

BOI-promoted, Heavy industry, R&D equipment, EV/battery and any foreign investor seeking FDI incentives.

Total cost?

125,000-385,000 บาท — includes application fee, legal, accountancy, translation and ongoing compliance.

Timeline?

30-90 working days — BOI 60-180d, EEC 90-240d, Amity 45-120d, LTR 30-90d.

BOI vs EEC vs Amity?

BOI = sector-wide privileges. EEC = sector + 99-yr land + extra CIT cut. Amity = US-only 51% ownership + national treatment.

LTR vs Smart Visa?

LTR 10y + 17% flat tax + family / Smart 4y + 90-day waiver + spouse work permit — choose by profile.

Can I use a nominee?

Strictly prohibited — criminal under FBA § 36 + DBD circular 2006. Use Amity, BOI, IBC, or preferred shares instead.

When can I file ICSID?

When the state breaches BIT/FTA — notice + 6-mo cooling-off + ICSID/UNCITRAL panel + enforcement in 165 states.

EEC target industries?

12: NextGen Auto, Smart Electronics, Medical Tourism, Agri/Biotech, Food, Robotics, Aviation, Bio-fuels, Digital, Medical Hub, Defense, Education.

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