Doing Business in Thailand

List of activities eligible for promotion and their conditions

Section 7: Agriculture and Agricultural Products

Activities

Conditions & Privileges

7.1.2 Waterworks or water supply for industry

7.1.3 Concession roads

7.1.4 Loading/unloading facilities for sea

transport

7.1.5 Container yards or inland container depots

7.1.6 Commercial airports

7.1.7 Satellite telecommunications

7.1.8 Telephone services

7.1.9 Gas separation plants (59)

It is classified as a priority activity of special importance and benefit to the country.

- Projects will not be subject to the cap on the amount of the corporate income tax exemption.

4. Projects under 7.1.7 will receive a corporate income tax exemption only for the overseas income. Other privileges will be granted according to BOI Announcement No.1/2543

5. Projects under 7.1.8 will receive only non-tax privileges.

Conditions for gas separation plants

1. Classified as a priority activity

- Exempt from import duty on machinery, regardless of zone

- Corporate income tax exemption for eight years, regardless of zone

- Other rights and benefits are granted according to BOI Announcement No. 1/2543.

2. Projects must be approved by relevant government agencies

trains services (only with rail systems)

7.2.2 Pipeline Transportation

7.2.3 Air transportation services

7.2.4 Maritime transportation services

7.2.5 Ferry services

7.2.6 High power ship services

duty reduction on machinery and a five-year corporate income tax exemption, regardless of zone.

3. Projects must be approved by relevant government agencies.

7.3.2 Tour boat or yacht renting

7.3.3 Amusement parks

Projects must have facilities including ship lifter, inland berthing, ship dock for maintenance and repair.

Conditions for tour boat or yacht renting

1. Projects must be approved by relevant government agencies.

2. Project will receive a 50 percent import duty reduction on machinery and a five-year corporate income tax exemption, regardless of zone.

Conditions for amusement parks

1. Projects must have a minimum investment (excluding cost of land and working capital) of not less than 500 million baht, with total area of not less than 200 rai.

2. Project details approved by the Board.

3. 15 percent of the total area must be allocated as a car park and another 15 percent as a green area.

2. Fifteen per cent of the total area must be allocated as a car park and another 15 percent as a green area.

3. A study on environmental impact must be submitted

2. Projects must be approved by relevant government agencies.

3. Projects must obtain a standard certificate from FIA (Federation Internationale de L’Automobile) or FIM. (Federation Internationale de Motocyclisme)

4. Projects must have appropriate preventive and controlling measures against environmental damage or against danger or trouble to neighbors.

5. An environmental impact study must be submitted.

2. Project details must be approved by the Board.

3. Fifteen percent of the total area must be allocated as a car park and another 15 percent as a green area.

1. The total convention area must not be less than

4,000 square meters. Total area of the largest hall must not be less than 3,000 square meters.

2. Convention hall facilities and equipment must be approved by the Board.

3. Blueprints must be approved by the Board.

Conditions for convention halls

1. The total convention area must not be less than

4,000 square meters. Total area of the largest hall must not be less than 3,000 square meters.

2. Convention hall facilities and equipment must be approved by the Board.

3. Blueprints must be approved by the Board.

2. Each hall must have at least one meeting room

2. Projects located in Zone 3 (excluding those provinces specified in section No.1 and No.3) will receive only an exemption of import duty on machinery and other non-tax privileges.

3. Projects located in Amnat Charoen, Buri Ram, Kalasin, Maha Sarakham, Nakhon Phanom, Nan, Narathiwat, Nongbualamphu, Pattani, Phayao, Phrae, Roi Et, Si Sa Ket, Surin, Sakon Nakhon, Satun, Yasothon, or Yala, will receive privileges according to the BOI Announcement No.1/2543.

4. Each hotel must have at least 100 rooms.

1. Projects in Bangkok and Samut Prakan are not eligible for promotion.

2. The total area of the project must not be less than 500 rai.

3. Factory area must not be less than 60 percent and not more than 75 percent of the total area.

4. Other conditions as specified by the Board are as follows:

4.1 Minimum measurements for road construction are as follows:

4.1.1 The main road has two-way lanes with the width not less than 18 meters, including road surface of not less than 12 meters, and a road shoulder of not less than three meters each side. For a

single lane, it must have a road area of not less than 13 meters, including road surface not less than three meters each side.

4.1.2 A minor road must have a road surface of not less than 8.5 meters and a road shoulder of not less than two meters each side.

4.2 Waste water must be treated by a by a Treatment Plant before being released, and there must be separate pipes for water and waste water.

4.3 The project must have an approved system of collection and elimination of garbage as appropriate.

4.4 The project must separate the factory zone from the residential and other business zones as per Board approval.

4.5 Prior to establishing a factory that releases odors and smoke in industrial zones, the project must be approved by the Board.

4.6 The zone must have sufficient public utilities, electricity, water, telephone service and post office, for a factory to be located within an industrial zone.

4.7 The project must allocate about 25 percent of its land for public utility services after about two years since the promotion is certified.

1. Building must be constructed in an industrial estate, a promoted industrial zone or a promo