(2) Application for Permission to be Exempted from or
to be Refunded with Duty Tax in Importing from The Domestic Country (IEAT-I-06)

1. The person to be exempted from duty tax shall be the one who is granted permit to use land under the permit to use land, who receives certificate to construct the building, or who receives notice for industrial operation, as the case may be.

2. Consider and examine the name of the company, information of the entrepreneur, so that they are consistent with the permit to use land

3. Consider and examine the particulars of materials that are granted for permission, the number (units), the price of each particular shall be consistent with the Invoice, check that whether the signature of the authorized is correct or not

4. Consider and examine the name of the applicant for permission to import in that whether such applicant’s name is specified in the Invoice as the purchaser or as the recipient correctly, or not

5. Consider and examine the currency exchange rate under Invoice, that is converted into baht to see whether it is correct or not

6. In case when the document is correct, then accept the matter for consideration and examination of details of materials that are granted for permission and characteristics of use in that it is the material under the criteria to be exempted from duty tax under Section 48 (1) or Section 48 (2), by checking from the Announcement of the Committee of the Industrial Estate Authority of Thailand on Rules, Methods and Conditions for the Exemption of Special Fee under Law on Investment Promotion, Importing Duty, Value Added Tax, and Excise Tax for the materials which are machine, equipment, tool, and raw material including the elements of such material that are necessary to be used in producing goods or for commercial purpose, Announced on 10 June, 2008, and the Announcement of the Industrial Estate Authority of Thailand No. 96/ 2551 on Rules, Methods and Conditions for the Exemption of Special Fee under Law on Investment Promotion, Importing Duty, Value Added Tax, and Excise Tax for the materials to be used in producing goods or for commercial purpose, Announced on 19 September, 2008, or not.

7. In case when all items that are submitted in the application are not under the IEAT’s Committee Announcement under Item 2.7, the documents shall be returned to the entrepreneur and the reason shall be informed immediately, and the application for the exemption of duty tax shall be returned to the entrepreneur.

8. In case when some items in the application for the exemption from duty tax are not granted permission due to that they are not under the IEAT Committee’s Announcement under Item 2.7, then such items shall not be considered for approval, by crossing them out and affixing seal of IEAT and the authorized shall sign.

9. The authorized to consider signs for granting approval

10. The entrepreneur obtains one original application for the exemption from duty tax that is approved together with one copy

11. One counterpart is kept with the agency in charge of consideration