Investment Promotion Measure for Cases Affected by Thailand–Cambodia Border Situation
Objective
To assist entrepreneurs affected by the Thailand–Cambodia border situation by encouraging the relocation of production bases from Cambodia to Thailand and maintaining the continuity of the domestic production base.
Criteria for the Use of Used Machinery
▶ Used machinery not exceeding 10 years
⚫ Permitted for use in the project
⚫ Counted as investment for corporate income tax exemption purposes
⚫ Eligible for import duty exemption
⚫ Must be certified by a recognized institution regarding machinery efficiency, environmental impact, energy consumption, and appropriate valuation.
▶ Used machinery exceeding 10 years
⚫ Permitted for use in the project
⚫ Ineligible to be counted as investment for corporate income tax exemption purposes
⚫ Still eligible for import duty exemption
⚫ Must be certified by a recognized institution regarding machinery efficiency, environmental impact, energy consumption, and appropriate valuation.
Conditions for Application
▶ Projects must submit a plan for relocating the manufacturing base from Cambodia and implement it as approved.
▶ Applications for promotion or project amendments must be submitted by the last working day of 2026.
Incentives
1. In the case of a new investment (relocating the entire production line)
✔ Exemption of import duties on machinery
✔ Other incentives in accordance with the relevant BOI announcements in effect on the date of application
2. In the case of applying for project amendments (partial relocation of machinery)
• If the original machinery importation period has expired,
✔ The project will be granted import duty exemption on machinery relocated from Cambodia for 1 year from the date of application for the project amendment.
• If the project is fully operational,
✔ The project will not be allowed to increase production capacity and adjust the corporate income tax exemption amount.
Supporting document: Investment Promotion Measure for Cases Affected by Thailand–Cambodia Border Situation Announcement of the Board of Investment No. 8/2568
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