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Comparison of Tax Measures for Export Promotion

MEASURES
RESPONSIBLE
ORGANIZATION

PRIVILEGES
Duty Drawback under Section 19 bis of The Customs Law
Customs Department
The refund of import duty already paid to importers who imported raw materials which have undergone production, mixing, assembling or packing of exported goods.
Manufacturing Bonded Warehouse Under Section 8 bis (2) of the Customs law
Customs Department
Importers do not have to pay import duties and taxes for imported goods placed under Customs warehousing procedure to be stored and used in the process of producing, mixing or assembling in manufacturing bonded warehouses. Such goods shall be granted import and export duties exemption if released from the bonded warehouse for export.
Free Zone under chapter x bis of the Customs Act
Customs Department
Entrepreneurs in a Free Zone established by Customs shall be granted exemption from payment of import duties and taxes on machinery and new materials used for production of goods in the Zone,
Export Processing Zone (EPZ) Under the Industrial Estate Authority Law
Industrial Estate Authority of Thailand
Entrepreneurs in an Export Processing Zone shall be granted exemption from payment of import duties and taxes on machinery and raw materials used for production of exports.
Duty Exemption Under Investment Promotion Act
Office of the Board of Investment
Exemption of import duties on the raw and essential materials imported for use specifically in producing, mixing or assembling products or commodities for export, including items which the eligible person imports for re-export.

 

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