Group of Industry
| Factory Type No. | Details |
|---|---|
| 1 | Curing tea leave or tobacco leave |
| 2 | Agricultural products |
| 3 | Crushed stone, gravel, sand or soil for construction |
| 4 | Animal except aquatic animal |
| 5 | Milk |
| 6 | Aquatic animal |
| 7 | Oils from vegetable or animal or animal fat |
| 8 | Vegetable or fruit |
| 9 | Seed or root crop |
| 10 | Food from starch |
| 11 | Sugar |
| 12 | Coffee, tea, cocoa, chocolate or sweet |
| 13 | Flavoring or cooking |
| 14 | Ice |
| 15 | Animal Foods |
| 16 | Liquor |
| 17 | Ethyl alcohol production |
| 18 | Made or mixed liquor with fruit |
| 19 | Malt or beer |
| 20 | Drinking water, non-alcoholic beverage, soft drink or mineral water |
| 21 | Tobacco, press medicine, chewing pills or snuff |
| 22 | Spinning, weaving, dyeing, printing fabric |
| 23 | Textile except cloth |
| 24 | Knitting and lace |
| 25 | Mat or carpet |
| 26 | Rope, net or trawl |
| 27 | Products except knitting or woven |
| 28 | Cloth except shoes |
| 29 | Fermenting, carving, baking, mashing, blenching, scrubbing and finishing, compressed embossing or coated leather |
| 30 | Combing, blenching, color blenching, scrubbing and finishing of animal wool |
| 31 | Carpet or wares from leather or animal wool |
| 32 | Products except cloth or shoes |
| 33 | Shoes and parts |
| 34 | Wood |
| 35 | Container or wares made by bamboo, rattan, straw, reed, and water hyacinth |
| 36 | Products from wood or cork |
| 37 | House wares or interior materials from wood, glass, rubber or other metal |
| 38 | Paper of fiber production |
| 39 | Production of container made by all types of paper or fibreboard |
| 40 | Fiber, paper or cardboard |
| 41 | Printing, production of document file, book stapling, covering or metal mold |
| 42 | Chemicals |
| 43 | Fertilizer or pesticide |
| 44 | Resin or synthetic fiber |
| 45 | Paint, lacquer, and shellac |
| 46 | Medical supply |
| 47 | Soup and cosmetic |
| 48 | Chemical products |
| 49 | Petroleum refinery |
| 50 | Petroleum products, coal, and lignite |
| 51 | Repair or retreading for tire or inner tube for automobile |
| 52 | Rubber products |
| 53 | Plastic products |
| 54 | Production of glass, fiber glass or glass product |
| 55 | Porcelain enamel, earthenware or pottery |
| 56 | Brick production, tile or pipe for production of crucible ornamental tile |
| 57 | Cement, Lime or plaster |
| 58 | Non-metal products |
| 59 | Smelting, melting, casting, rolling, pulling or manufacturing of metal products or primary steel |
| 60 | Smelting, mixing, purifying, melting, casting, rolling, pulling or primary metal products except metal or steel |
| 61 | Manufacturing, modification or repairing of metal or steel tools or wares |
| 62 | Manufacturing, modification or repairing of metal furniture or interior materials |
| 63 | Metal products for construction or installation |
| 64 | Metal products |
| 65 | Manufacturing, assembly, modification or repairing of engine, turbine, and equipment |
| 66 | Manufacturing, assembly, modification or repairing of machines for farming or animal feeding and equipment |
| 67 | Machines, parts or equipment for metal or wood fabrication |
| 68 | Manufacturing, assembly, modification or repairing of machines for paper, chemical, food, knitting and printing industry |
| 69 | Manufacturing, assembly, modification or repairing of calculator, accounting machine, machine for punch cards, digital or analog or electronic computers for data management |
| 70 | Manufacturing, assembly, modification or repairing of pump, compressor, air blower |
| 71 | Manufacturing, assembly, modification or repairing of machines or products as indicated in the category 70th, that only uses electricity |
| 72 | Receiver, TV receiver, transmitter or recorder, CD player, dictation recorder, tape recorder, player or video recorder |
| 73 | Manufacturing, assembly, modification of equipment or electrical equipment not presented in other categories and components |
| 74 | Electrical equipment |
| 75 | Ship |
| 76 | Train, electrical tram or electrical cable car |
| 77 | Automobile or trailer |
| 78 | Motorcycle, tricycle or bicycle |
| 79 | Aircraft or hovercraft |
| 80 | Manufacturing, assembly, modification or repairing of wheeled vehicle powered by human or animal that is not a bicycle and includes their parts or equipment |
| 81 | Tools and equipment or scientific instrument or medical instrument |
| 82 | Manufacturing of tools or equipment related to eyes, lens, optical equipment or copier with photography |
| 83 | Manufacturing or assembly of watch, timer, watch's parts or timer |
| 84 | Gold, silver, precious stone or jewelry |
| 85 | Manufacturing or assembly of musical instrument and their parts |
| 86 | Manufacturing or assembly of equipment for sport, exercise, billiards, bowling, fishing and their parts |
| 87 | Players, tools, or equipment not presented in other categories |
| 88 | Generation, transmission or distribution of electrical power |
| 89 | Gas production except natural gas, transmission or distribution |
| 90 | Water supply, water purification or water distribution to a building or industry |
| 91 | Packaging without manufacturing |
| 92 | Cool room |
| 93 | Shoe repair or leather |
| 94 | Repairing of electrical tools or household or personal electrical equipment |
| 95 | Manufacturing, assembly, modification or repairing of wheeled vehicle powered by engine, trailer, tricycle, bicycle or their parts |
| 96 | Repairing of watch, timer, or jewelry made by gold, silver, platinum, precious stones, swordfish or jewels |
| 97 | Repairing of product not presented in other categories |
| 98 | Laundry, dry cleaning, laundering, ironing, or dyeing for cloth, carpet, or animal wool |
| 99 | Manufacturing, assembly, modification or changing the specification of gun, bullet, dynamite, or weapons that have a power to kill or destroy or be ineffective similar with guns |
| 100 | Finishing or change the specification of products or parts of product without manufacturing |
| 101 | Overall modification of waste property |
| 102 | Stream transmission or distribution |
| 104 | Liquid or gas as heat carrier |
| 103 | Salt |
| 105 | Separation or landfill of wastes |
| 106 | Uses of unused industrial products or industrial wastes as raw materials or new products after recycling process |
| 107 | CD manufacturing |
| Warehouse | |
| Freight pipeline | |
| Service business | |
| Rental factory | |
| Rental building | |
| Commercial building | |
| Residential house | |
| Hospital |
1.3 BOI's Investment Promotional Privileges
Details
In promoting the investment, the applicant for the promotion of investment shall follow conditions of the BOI as specified in the investment promotion card. Rights and benefits can be concluded as follows:
Tax Privileges
• Exemption/ reduction of import duty for machine (Section 28/29)
• Reduction of duty for raw material or necessary material (Section 30)
• Exemption of corporate income tax and bonus (Section 31 และ 34)
• Reduction of corporate income tax for 50 % (Section 35 (1) )
• Deduct transportation fee, electricity service charge, and water supply charge for 2 times (Section 35 (2) )
• Deduct installation cost or cost of facilities construction to increase for 25 %(Section 35 (3) )
• Exemption of import duty for raw material or material necessary for the production for export (Section 36)
Non-Privileges Tax
• Allow to bring alien in, in order to study the way of investment (Section 24)
• Allow to bring craftsman and expert in to work in the business which is investment promoted (Section 25 and 26)
• Allow to hold land ownership (Section 27)
• Allow to export foreign currency (Section 37)
Details
In promoting the investment, the applicant for the promotion of investment shall follow conditions of the BOI as specified in the investment promotion card. Rights and benefits can be concluded as follows:
Tax Privileges
• Exemption/ reduction of import duty for machine (Section 28/29)
• Reduction of duty for raw material or necessary material (Section 30)
• Exemption of corporate income tax and bonus (Section 31 และ 34)
• Reduction of corporate income tax for 50 % (Section 35 (1) )
• Deduct transportation fee, electricity service charge, and water supply charge for 2 times (Section 35 (2) )
• Deduct installation cost or cost of facilities construction to increase for 25 %(Section 35 (3) )
• Exemption of import duty for raw material or material necessary for the production for export (Section 36)
Non-Privileges Tax
• Allow to bring alien in, in order to study the way of investment (Section 24)
• Allow to bring craftsman and expert in to work in the business which is investment promoted (Section 25 and 26)
• Allow to hold land ownership (Section 27)
• Allow to export foreign currency (Section 37)
Relavant Laws
| See Details | List of Laws | Laws |
|---|---|---|
| 1 | Investment Promotion Act, B.E.2520 (1977) | |
| 2 | Investment Promotion Act (No.2), B.E.2534 (1991) | |
| 3 | Investment Promotion Act (No.3), B.E.2544 (2001) | |
| 4 | Announcement Of Board Of Investment No.2/2557 (2014): The Policy And Criteria For Investment Promotion |
Forms
| See Details | List of Forms | Forms |
|---|---|---|
| 1 | The requesting guideline of supporting investment 2016 |