IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 24 Nov 2010 | Removal date: 24 Dec 2011
Still in force

Tax-based export incentive

On 24 November 2010, Thailand published Announcement No. 1/2554 including import duty exemptions on imports of raw and essential materials required for production of export products and on products which are imported for re-export. The announcement was effective immediately.
 
The exemption was available only for companies that had an investment capital of more than 1 million Thai Baht (ca. 31'000 USD) and were producing readymade garments, leatherwear, footwear, furniture or decorative items, textile products, toys, sports equipment, gems and jewelry, or lenses.
 
To avail these incentives an application must have been submitted until 31 December 2011.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

163 Precious & semi-precious stones; natural abrasives; other minerals
7102 Diamonds, whether or not worked, but not mounted or set.
710231 Unworked or simply sawn, cleaved or bruted
7103 Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi precious stones, temporarily strung for convenience of transport.
710310 Unworked or simply sawn or roughly shaped
263 Textile yarn & thread of natural fibres
5107 Yarn of combed wool, not put up for retail sale.
510710 Containing 85 % or more by weight of wool
264 Textile yarn & thread of man-made filaments or staple fibres
5509 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.
550921 Single yarn
550922 Multiple (folded) or cabled yarn
550931 Single yarn
550932 Multiple (folded) or cabled yarn
550951 Mixed mainly or solely with artificial staple fibres
550953 Mixed mainly or solely with cotton
550959 Other
550969 Other
265 Woven fabrics of natural non-cotton fibres
5007 Woven fabrics of silk or of silk waste.
500710 Fabrics of noil silk
500720 Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk
5309 Woven fabrics of flax.
530919 Other
266 Woven fabrics (except special fabrics) of cotton
5209 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2.
520912 3thread or 4thread twill, including cross twill
520932 3thread or 4thread twill, including cross twill
520939 Other fabrics
520942 Denim
520959 Other fabrics
5211 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with manmade fibres, weighing more than 200 g/m2.
521142 Denim
5212 Other woven fabrics of cotton.
267 Woven fabrics of man-made filaments & staple fibres
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
540710 Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters
540720 Woven fabrics obtained from strip or the like
540741 Unbleached or bleached
540761 Containing 85 % or more by weight of nontextured polyester filaments
540769 Other
540781 Unbleached or bleached
540783 Of yarns of different colours
540791 Unbleached or bleached
5513 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m².
551311 Of polyester staple fibres, plain weave
551319 Other woven fabrics
551321 Of polyester staple fibres, plain weave
551323 Other woven fabrics of polyester staple fibres
551329 Other woven fabrics
551331 Of polyester staple fibres, plain weave
551339 Other woven fabrics
551349 Other woven fabrics
5514 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m².
551412 3thread or 4thread twill, including cross twill, of polyester staple fibres
551449 Other woven fabrics
5515 Other woven fabrics of synthetic staple fibres.
551511 Mixed mainly or solely with viscose rayon staple fibres
551512 Mixed mainly or solely with manmade filaments
551519 Other
551599 Other
5516 Woven fabrics of artificial staple fibres.
551614 Printed
271 Made-up textile articles
6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
630392 Of synthetic fibres
630399 Of other textile materials
273 Twine, cordage, ropes & cables; articles thereof
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.
560749 Other
560750 Of other synthetic fibres
560790 Other
279 Textiles n.e.c.
5603 Nonwovens, whether or not impregnated, coated, covered or laminated.
560311 Weighing not more than 25 g/m²
560312 Weighing more than 25 g/m² but not more than 70 g/m²
560313 Weighing more than 70 g/m² but not more than 150 g/m²
560314 Weighing more than 150 g/m²
560391 Weighing not more than 25 g/m²
560394 Weighing more than 150 g/m²
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
580790 Other
282 Wearing apparel, except fur apparel
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420329 Other
6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.
610342 Of cotton
610343 Of synthetic fibres
610349 Of other textile materials
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610711 Of cotton
610712 Of manmade fibres
610721 Of cotton
610722 Of manmade fibres
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted.
610819 Of other textile materials
610821 Of cotton
610822 Of manmade fibres
610831 Of cotton
610832 Of manmade fibres
610891 Of cotton
610892 Of manmade fibres
6109 Tshirts, singlets and other vests, knitted or crocheted.
610910 Of cotton
610990 Of other textile materials
6111 Babies' garments and clothing accessories, knitted or crocheted.
611120 Of cotton
611130 Of synthetic fibres
6112 Track suits, ski suits and swimwear, knitted or crocheted.
611212 Of synthetic fibres
611231 Of synthetic fibres
611241 Of synthetic fibres
6116 Gloves, mittens and mitts, knitted or crocheted.
611610 Impregnated, coated or covered with plastics or rubber
611693 Of synthetic fibres
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.
611780 Other accessories
6201 Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including skijackets), windcheaters, windjackets and similar articles, other than those of heading 62.03.
620113 Of manmade fibres
620192 Of cotton
620193 Of manmade fibres
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
620311 Of wool or fine animal hair
620319 Of other textile materials
620329 Of other textile materials
620331 Of wool or fine animal hair
620332 Of cotton
620333 Of synthetic fibres
620341 Of wool or fine animal hair
620342 Of cotton
620343 Of synthetic fibres
620349 Of other textile materials
6210 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.
621010 Of fabrics of heading 56.02 or 56.03
621030 Other garments, of the type described in subheadings 6202.11 to 6202.19
621040 Other men's or boys' garments
621050 Other women's or girls' garments
6211 Track suits, ski suits and swimwear; other garments.
621111 Men's or boys'
621132 Of cotton
621133 Of manmade fibres
621142 Of cotton
621143 Of manmade fibres
621149 Of other textile materials
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
621210 Brassieres
621220 Girdles and pantygirdles
621290 Other
6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12.
621710 Accessories
292 Luggage & handbags; saddlery & harness; other leather articles
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420211 With outer surface of leather or of composition leather
420212 With outer surface of plastics or of textile materials
420221 With outer surface of leather or of composition leather
420222 With outer surface of plastic sheeting or of textile materials
420231 With outer surface of leather or of composition leather
420291 With outer surface of leather or of composition leather
420292 With outer surface of plastic sheeting or of textile materials
420299 Other
4205 Other articles of leather or of composition leather.
420500 Other articles of leather or of composition leather.
293 Footwear other than sports footwear
6402 Other footwear with outer soles and uppers of rubber or plastics.
640291 Covering the ankle
640299 Other
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640351 Covering the ankle
640359 Other
640391 Covering the ankle
640399 Other
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
640419 Other
640420 Footwear with outer soles of leather or composition leather
6405 Other footwear.
640510 With uppers of leather or composition leather
294 Sports footwear, except skating boots
6402 Other footwear with outer soles and uppers of rubber or plastics.
640212 Skiboots, crosscountry ski footwear and snowboard boots
640219 Other
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640312 Skiboots, crosscountry ski footwear and snowboard boots
640319 Other
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
640411 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
295 Other footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640340 Other footwear, incorporating a protective metal toecap
6405 Other footwear.
640590 Other
296 Parts of footwear
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
640610 Uppers and parts thereof, other than stiffeners
640620 Outer soles and heels, of rubber or plastics
345 Miscellaneous basic chemical products
7104 Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport.
710420 Other, unworked or simply sawn or roughly shaped
355 Man-made fibres
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning.
550320 Of polyesters
550330 Acrylic or modacrylic
550390 Other
382 Jewellery & related articles
7102 Diamonds, whether or not worked, but not mounted or set.
710239 Other
7103 Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi precious stones, temporarily strung for convenience of transport.
710391 Rubies, sapphires and emeralds
710399 Other
7104 Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport.
710490 Other
7116 Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed).
711620 Of precious or semiprecious stones (natural, synthetic or reconstructed)
384 Sports goods
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420321 Specially designed for use in sports
385 Games & toys
" class="default-popupover-item"> 9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
" class="default-popupover-item"> 950300 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reducedsize ("scale") models and similar recreational models, working or not; puzzles of all kinds.
389 Other manufactured articles n.e.c.
7117 Imitation jewellery.
711719 Other
711790 Other
392 Non-metal wastes or scraps
6309 Worn clothing and other worn articles.
630900 Worn clothing and other worn articles.
6310 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.
631090 Other
393 Metal wastes or scraps
7112 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal.
711230 Ash containing precious metal or precious metal compounds
711291 Of gold, including metal clad with gold but excluding sweepings containing other precious metals
711292 Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
711299 Other
413 Basic precious metals & metals clad with precious metals
7106 Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form.
710691 Unwrought
7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form.
710812 Other unwrought forms
710813 Other semimanufactured forms

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