Machinery Import Duty Exemption (BOI Section 28/29) â Thailand (BOI Activity-Based 2023) ðđð
Investment Promotion Act B.E. 2520 + BOI Announcement 8/2565 + Activity-Based 2566 · Board of Investment + Investment Promotion Committee · Group A1/A2/A3/A4 (CIT 3-8 āļāļĩ) + B1/B2 (non-tax) + 13 S-curve industries
Thailand (BOI Activity-Based 2023) is governed by Board of Investment + Investment Promotion Committee â BOI 2023 shifted to activity-based â focus on S-curve, BCG, EV, semiconductor, digital.
Partner network: BOI OSSC, EECO, DBD, Customs, Revenue, Immigration, JETRO, KOTRA, AustCham, AMCHAM.
Thailand (BOI Activity-Based 2023) legal framework: Investment Promotion Act B.E. 2520 + BOI Announcement 8/2565 + Activity-Based 2566 â enforced by Board of Investment + Investment Promotion Committee · program Group A1/A2/A3/A4 (CIT 3-8 āļāļĩ) + B1/B2 (non-tax) + 13 S-curve industries. BOI 2023 shifted to activity-based â focus on S-curve, BCG, EV, semiconductor, digital.
FDI path: eligibility â application â executive interview â approval â certificate â implementation â compliance.
Machinery Import Duty Exemption (BOI Section 28/29) takes 30-90 working days at 125,000-385,000 āļāļēāļ.
BOI/EEC â 285+ projects approved, total investment āļŋ48,500M (2018-2025).
Coverage
How it works
- 1
Map Investment Promotion Act B.E. 2520 + BOI Announcement 8/2565 + Activity-Based 2566
FTA/BIT + tariff + national treatment + Board of Investment + Investment Promotion Committee.
- 2
Documentation
Standards-compliant docs under Group A1/A2/A3/A4 (CIT 3-8 āļāļĩ) + B1/B2 (non-tax) + 13 S-curve industries + apostille / consular legalisation.
- 3
Filing + interview
Filed via Board of Investment + Investment Promotion Committee.
- 4
Approval + certificate
Promotion / FBL / LTR / Amity cert + 30-day acceptance.
- 5
Implementation + compliance
Customs + work permit + tax + annual report.
Frequently asked questions
Which law in Thailand (BOI Activity-Based 2023)?
Investment Promotion Act B.E. 2520 + BOI Announcement 8/2565 + Activity-Based 2566
Governing body?
Board of Investment + Investment Promotion Committee
Covered program?
Group A1/A2/A3/A4 (CIT 3-8 āļāļĩ) + B1/B2 (non-tax) + 13 S-curve industries
Country-specific notes?
BOI 2023 shifted to activity-based â focus on S-curve, BCG, EV, semiconductor, digital.
Timeline?
30-90 working days.
Investor protection?
BIT MFN + national treatment + ICSID arbitration + New York Convention enforcement.
Stacked tax incentives?
BOI 3-8y + EEC 0-50% + IBC 3-8% + LTR 17% flat + free zone 0% VAT.