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คำถามที่พบบ่อย - การดำเนินธุรกิจในเขตปลอดอากรและเขตส่งออก

เพิ่มคำถาม | พิมพ์

At present, there is no condition on local content for importing motorcycle parts for manufacturing in Thailand, and the manufacturers can locate their production plants anywhere in Thailand. However, if the production will be for export overseas, and also would like to manufacture as production of products having Thailand as the country of origin, then it will be required to follow criteria regarding rules of origin according to various agreements. In case of production of motorcycle in Free Zone or Export Processing Zone, with the objective to manufacture for domestic sale in Thailand using incentives section 12 of Decree on Harmonization code, it is required to prove according to criteria stipulated, you can see the detail from Customs department’ s announcement no. 73/2559.

Business Operation in Free Zone and Export Processing Zone can be both commercial, and industrial manufacturing sectors by registering to be an operator in Free Zone or Export Processing Zone. In case operators in commercial sector would like to use incentives aforementioned in 1), it is required to prior purchase the products from manufacturers who produce motorcycles according to criteria stipulated in the announcement no. 73/2559, then, motorcycles purchased can be eligible for incentives according to announcement no. 73/2559 as well.

Any companies registered in Thailand which have qualifications as stipulated to be operators in Free Zone or operators in Export Processing Zone can apply for registration, and can operate the businesses as well as obtain the tax incentives according to Law and regulation regarding Free Zone or Export Processing Zone.

 
If we can, can we import and sell parts/CKD to our motorcycle customers in FZ?
It is allowed for operators in Free Zone to transfer products/trade products among one another.
 
Does our involvement in the deal/transaction/contract affect commercial merits of free zone Motorcycle customers granted (ex. Exemption of import tax for components may become invalid)?
Products imported from overseas, and brought into the Free Zone can be granted with the incentives of import duty exemption and other taxes according to Law and regulation stipulated, however, for certain types of business activities, there may be value added tax (VAT) imposed.

CBU as well as CKD which has significant content as motorcycle will be considered to be CBU, and is required for excise tax payment.

In case of manufacturing for export using the incentives of ATIGA, the procedures regarding "Country of Origin” will be according to ATIGA agreement, however, manufacturing for domestic sale, then it will be processed as stipulated in Customs’ s announcement no. 73/2559, and parts from ASEAN must also meet the criteria of ATIGA’s rule of origin.

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