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Machinery

Machinery

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investment incentivePrivileges Utilization

(1) Utilization of machinery in BOI investment promoted projects
The machinery used in projects applying for investment promotion must be new, which includes new domestic machinery, new imported machinery, and used imported machinery only. The use of used domestic machinery is not permitted. The BOI has established the following conditions for the use of imported used machinery:


However, applicants for investment promotion can utilize used domestic machinery in their projects if they apply under the SME measures. The conditions are as follows: “Used domestic machinery is permitted for use in promoted projects with a value not exceeding 10 million baht. The cost of used domestic machinery will be calculated based on its book value. Additionally, new investment in the main machinery must account for at least 50 percent of the total value of the machinery used in the project." (Criteria and conditions are detailed in the BOI Announcement No. 16/2565).

Machinery in a BOI investment promoted project that is exempt from import duty must be used solely for the production of investment-promoted products and must remain in use for more than 5 years.

(2) Machinery import period
Overview of machinery privileges utilization in summary


Machinery which is exempted or reduced from import duty must be imported within 30 months from the date the promotion certificate is issued. An extension for exercising the right to import machinery can be requested. This also includes extensions for both retroactive and general machinery imports. The details for requesting such extensions are as follows:
1. A request for an extension of the general machinery import period pertains to extending the timeframe for importing machinery under the project's rights. This extension can be requested up to three times, with each extension lasting one year.
2. A request for an extension of the retroactive machinery import period is a request for extension of the timeframe for importing machinery back to the date of the promotion application. This allows for the release of machinery imported before the project was approved (after the promotion application date). The right to request a retroactive extension can be exercised only once per project.

(3) Machinery imports before receiving approval for privileges utilization
Applicants for investment promotion must first pay import duties on machinery and notify the Customs Department to reserve the machinery rights while awaiting promotion approval from the BOI. Once promotion approval is granted and the right to duty exemption on machinery is authorized, applicants can then apply for a refund of the import duties paid from the Customs Department.
Additionally, once the project receives investment promotion approval, a request must be made to extend the retroactive import period through the eMT system. This extension allows for the importation of machinery retroactively to the date of the promotion application, enabling the release of machinery imported before the project was approved, but not beyond the date of the promotion application.

Process for Approval Request



For documents related to the release order, please contact the Investor Club Association.
Tel: (+66) 0 2666 9449
• Customer Support Unit: CSU press 1 email: csu@ic.or.th
- Provide advice on the use of eMT and RMTS systems
• For following up on machinery and raw material documents, press 2
- Submit raw material list, production formula, transfer formula, and adjust raw material amounts with documents
- Request username/password for IC Online and eMT Online
- Request to write off the raw material list, cancel the write-off list, and review the goods declaration status to request a time extension
• Provide services to members and users, press 3
- For membership and user registration, please send an email to cus_service@ic.or.th
- Provide training, please send an email to icis@ic.or.th
- For other services at Counter Service
≫ Data entry service for machines, raw materials, and skilled workers: counterservice@ic.or.th
≫ File submission service for raw materials: bis_center@ic.or.th
≫ Service for requesting information on machines and raw materials: bis_center@ic.or.th
• For payment, press 4 or email: finance@ic.or.th

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investment incentiveProcedure for Requesting Rights



1.Request for approval of machinery’s master list: to obtain approval for the list of machinery (including all machinery to be used under the duty exemption for the project, or machinery/tools/equipment necessary for achieving the production capacity and processes as specified in the promotion application), you must submit a machinery’s master list through the eMT system. This list should include the names and quantities of each type of machinery/equipment. The approval will be granted by the Investment Management Division 1-4 or the Regional Investment Promotion Center. Please note that the review of new lists typically takes up to 60 business days.

2. Request for machinery import approval: to request approval for importing machinery (within 30 months from the date of the promotion certificate issuance), this step occurs when the machinery has been transported to Thailand. The promoted company must apply for a release order for the machinery to obtain an approval letter from the BOI for the machinery being imported in that shipment, which will be exempt from duty. The request form for machinery release approval (F IN MI) can be submitted through the eMT system and will be reviewed by the Investor Club Association (IC) within three hours. For further assistance, please contact Investor Club Association (IC)


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investment incentiveOnline System

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investment incentiveSample Forms

1. Machinery Import (F IN IM)

• Application for Extension of the Use of a Bank Guarantee for Machinery

(F IN IM 02-02)

(F IN IM 04-02)

(F IN IM 06-02)

(F IN IM 07-02)

(F IN IM 08-03)


2. Extension of Machinery Privilege (F IN EM)

• List of Supporting Documents for Requesting an Extension of the Machinery Import Timeframe

(F IN EM 01-07)

• Application for Extension of Machinery Import Timeframe

(F IN EM 02-06)

• Approval Letter for Extension of Machinery Import Timeframe

(F IN EM 06-06)

• Approval Letter for Retroactive Extension of Machinery Import Timeframe

(F IN EM 07-05)

• Approval Letter for Extension of Machinery/Mold Import Timeframe

(F IN EM 12-04)


3. Use of Machinery for Other Purposes (F IN MC)

• Application for Authorization to Mortgage Machinery Under the Promotion Certificate

(F IN MC 02-03)

• Application for Permission to Enter into Leasing/Purchase Lease Agreements

(F IN MC 03-04)

• Application for Permission to Sell/Transfer/Donate Machinery

(F IN MC 04-03)

• Application for Permission to Use Machinery/Molds Under the Promotion Certificate for Other Purposes or to Allow Others to Use

(F IN MC 05-02)

• Application for Permission to Export Machinery Under the Promotion Certificate

(F IN MC 06-03)

• Authorization Letter for Leasing/Purchase Lease of Machinery

(F IN MC 07-04)

• Authorization Letter for the Sale of Machinery (without import duty obligations)

(F IN MC 08-04)

• Authorization Letter for the Sale of Machinery (with import duty obligations)

(F IN MC 09-04)

• Authorization Letter for the Transfer of Machineryร

(F IN MC 10-04)

• Notification Letter to the Recipient of the Machinery Transfer

(F IN MC 12-04)

• Authorization Letter for the Transfer of Machinery to Government Agencies

(F IN MC 13-04)

• Authorization Letter for Using Machinery for Other Purposes

(F IN MC 15-04)

• Notification Letter to the Customs Department Regarding Authorization for the Sale of Machinery

(F IN MC 19-05)

• Authorization Letter for Mortgaging Machinery

(F IN MC 26-05)


4. Writing-Off Machinery List

• List of Supporting Documents for Consideration of Using Machinery for Other Purposes/ Writing-off Machinery List (F IN MC 01-03)

• Machinery Write-Off Form (F PM CM 01-04)

• Approval Letter for Writing Off Machinery to Exempt from Duty Liabilities (F PM CM 02-04)

• Authorization Letter for Writing Off Machinery to Exempt from Duty Liabilities (F PM CM 10-1)

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investment incentiveSupporting Documents for Consideration

• List of Machinery and Equipment Produced or Assembled in the Kingdom

• List of Supporting Documents for Requesting an Extension of the Machinery Import Timeframe

• List of Supporting Documents for Consideration of Using Machinery for Other Purposes/ Writing-off Machinery List


Table 1 Summary of Machinery Privileges Utilization Request

Approval Request Processing Time
(Business Days)		 Required Documents and Evidence for Consideration
1. Approval of the machinery’s master list 60 business days for new list
30 business days for edited list

- Request the username and password from the Investor Club Association (IC) to access the eMT system

- Submit the machinery and equipment’s master list through the eMT system (paperless system)

- Process flow chart/catalog

- List of imported machinery (if any)

- Certificate of efficiency for used machinery (in case of used machinery)
2. Request for the extension of the use of a bank guarantee for machinery 3 hours Submit a request form through the eMT system online (paperless system)
3. Request for the extension of a bank guarantee for duty payment on machinery 3 hours Submit a request form through the eMT system online (paperless system)
4. Request for approval to release/withdraw the use of a bank guarantee for machinery through the electronic system 3 hours Submit a request form through the eMT system online (paperless system)
5. Request for approval to release/withdraw the use of a bank guarantee for machinery at the regional office 3 hours Submit a request form through the eMT system online (paperless system)
6. Request for an extension of the retroactive machinery import period 15 days Submit a request form through the eMT system online (paperless system)
7. Request for an extension of the general machinery import period, the machinery for manufacturing electronic components and electronic products or general magnetic disks 15 days Submit a request form through the eMT system online (paperless system)
8. Request for an extension of the import period for machinery used in research and development or machinery used to eliminate or prevent environmental pollution 30 days Submit a request form through the eMT system online (paperless system)
9. Request for an extension of the import period for general machinery in cases where projects submitted applications since October 1, 2022, with investments of at least 500 million baht (excluding land and working capital) 15 days Submit a request form through the eMT system online (paperless system)
10. Request to bring general machinery for mortgage or lease 15 days Submit a request form through the eMT system online (paperless system)
11. Request for sale/destruction/tax payment donation 15 days Submit a request form through the eMT system online (paperless system)
12. Request to use machinery/molds for other purposes or to allow other individuals to use the machinery 15 days Submit a request form through the eMT system online (paperless system)
13. Request to export machinery 1 day Submit a request form through the eMT system (There is no form.)
14. Request for approval to write off the machinery list 15 days Submit a request form through the eMT system online (paperless system)

Source : Guidelines for Procedures After Obtaining Investment Promotion (Pages 116 – 118)

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