Revised BOI list of eligible and deleted activities
(as per list issued January 2013)
Section 1: Agriculture and Agro Industries: Revised list of eligible activities:
Incentives Activity
Eight year corporate tax holiday, with cap 1. Manufacture of medical food
2. Manufacture of food supplements
3. Manufacture of biofuels from cellulose and bio-hydrogenerated diesel
Five year corporate tax holiday, with cap 1. Manufacture of fuel from scraps, garbage and/or waste (eg animal dung, plastic scrap, used tyres, etc) and plants
(eg sugar cane, cassava, palm, algae, jatropha, etc)
2. Manufacture of processed food
(excluding drinking water, ice cream,
Three year corporate tax holiday, with cap confectionery, chocolate, snacks, bakery, instant noodles, chewing gum, soft drinks, alcoholic beverages, caffeinated beverages, and projects that only involve mixing and diluting processes)
1. Manufacture of herbal extracts
2. Plant propogation and development
3. Manufacture of natural rubber products, (excluding simple processing eg concentrated latex, rubber sheet, blocked rubber and compounded rubber etc)
Exemption from import duties on machinery
1. Manufacture of dextrin or modified starch
2. grading, packaging and storage of plants, vegetables, fruits or flowers
(excluding rice) using modern technology
Agriculture and Agro Industries: Excluded activities:
 hydroponics cultivation
 forestry plantations
 manufacture of biological or organic fertilizers or soil conditioner
 manufacture of animal feed
 manufacture of animal feed or mixes for animal feed
 crop drying and silo facilities
 deep sea fishery

Slaughtering
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Tanneries, leather finishing, or fur dressing

Manufacture of candy, chocolate and gum

Manufacture of products from herbs
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Cold storage, or cold storage and cold storage transportation
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Farm management
Section 2: Mining, ceramics and basic metals: Revised list of eligible activities:
Incentives Activity
Eight year corporate tax holiday, with cap 1. Manufacture of up stream steel
2. Manufacture of intermediate steel – if it is a continued process from the manufacture of upstream steel
3. Manufacture of advanced/Nano materials or products if it is continued process from the manufacture of advanced /Nano materials
Five year corporate tax holiday, with cap 1. Casting of iron or steel parts using induction furnace
2. Manufacture of forged steel parts
3. Rolling drawing or casting or forging of titanium/magnesium alloy
4. Manufacture of powder steel
5. Manufacture of seamless steel pipe or seamless stainless steel pipe
Three year corporate tax holiday, with cap
1. Manufacture of long or flat steel products
2. Manufacture of intermediate steel
3. Rolling, drawing, casting, or forging of non-ferrous metals
4. Manufacture of products from advanced /Nano materials
Exemption from import duties on machinery and/or raw materials for use in production for export
Exemption from import duties on machinery
1. Manufacture of long or flat rolled steel products used in construction industry
1. Mineral ore prospecting
2. Manufacture of glass products (using melting and/or annealing process)
1. Coil centre Exemption from import duties on essential raw materials for use in production for export
Mining, ceramics and basic metals: Excluded activities

Mining or ore dressing

Marble or granite mining

Smelting

Manufacture of ceramic products

Manufacture of ceramic roof tiles

Manufacture of fires resistant materials or heat insulation, lightweight bricks, lightweight concrete blocks

Manufacture of gypsum board or gypsum products.

Manufacture of pre stressed concrete products for public utilities projects
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Manufacture of ferro-alloy
Section 3: Light industry: Revised list of eligible activities:
Incentives Activity
Eight year corporate tax holiday, with cap 1. Manufacture of Class III medical devices (high risk)
2. Manufacture of fibres using high technology eg technical or functional fibres etc)
Five year corporate tax holiday, with cap 1. Manufacture of Class II medical devices (medium risk)
2. Manufacture of functional yarn or functional fabric
3. Manufacture of scientific equipment
Three year corporate tax holiday, with cap
1. Manufacture of lenses that are not classified as medical devices, sunglasses lenses or cosmetic lenses eg camera lenses and lenses for scientific devises etc.
2. Class I: Manufacture of Class I medical devises (low risk) except cotton, bandage, casts, gauze, elastic fixation, gown drape, medical cap and face mask
Exemption from import duties on machinery and/or raw materials for use in production for export
1.Manufacture of sunglass lenses, cosmetic lenses, and spectacle frames and parts
2. Manufacture of natural or synthetic fibres that are not classified as functional or technical fibres
Exemption from import duties on machinery
1. Manufacture of sanitary napkins and absorbent pads
Light industry: Excluded activities

Yarn spinning

Manufacture of fabrics

Bleaching, dyeing and finishing

Printing and finishing

Manufacture of garments

Manufacture of parts or accessories for garments

Manufacture of household textiles

Manufacture of carpets

Manufacture of trawling nets

Manufacture of shoes or parts

Manufacture of luggage or parts

Manufacture of products from leather or artificial leather

Production related to the gem and jewellery industry

Manufacture of stationery or parts
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Manufacture of toys

Manufacture of musical instruments

Manufacture of artificial goods

Manufacture of furniture or parts

Manufacture of abrasive paper

Manufacture of cotton, bandages, casts, gauzes, elastic fixation, gowns, drapes, medical caps and face masks
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Section 4: Metal products: Revised list of eligible activities:
Incentives Activity
Eight year corporate tax holiday, with cap 1. Manufacture of fuel cells
2. Manufacture of trains or electric trains or equipment or parts (only with rail system)
3. Manufacture of aircraft tyres
4. Manufacture, repair or conversion of aircraft, including aircraft parts and equipment (excluding onboard equipment and onboard equipment parts)
5. Manufacture of vehicle parts using advanced technology as follows:
- ABS
- Substrate for catalytic converter
- Electronic fuel injection system
- automobile transmission
- battery for hybrid, plug-in hybrid and electric powered vehicles
- Traction motor for automobiles
- Electronic stability control
- Regenerative braking system
- electric airconditioning system for automobiles
- Equipment for idling stop system
6. Manufacture of engines for automobiles and motorcycles or for multi purpose engines (only eligible for project containing forming process of at least 4 key parts namely cylinder head, cylinder block, crankshaft, crankcase, camshaft and connecting rod)
7. Building or repair of ships (for building or repair of ships of less than
500 tons gross, only promotion of steel or fiberglass ships with engine and equipment installation)
Five year corporate tax holiday, with cap 1. Manufacture of machinery, equipment and parts, which have part manufacturing process or engineering design
2. Manufacture of vehicle tyres
3. Manufacture of formed metal powder parts using sintering process (sintered products)
4. Manufacture of steel /titanium/ magnesium alloy products or steel
/titanium/ magnesium alloy parts which
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Three year corporate tax holiday, with cap contain continuing process from manufacturing of casting steel parts
(using induction furnace) or forged steel parts titanium/ magnesium alloy
1. Surface treatment or anodized surface treatment such as etching or engraving
(except for decorative purposes) and heat treatment
2. Manufacture of motorcycles with piston displacement of at least 248cc. The project must contain a manufacturing process with at least 4 out of 6 key engine parts for motorcycles with engine size less than 500cc; and 2 out of 6 key engine parts for motorcycle with minimum
500cc engine size
3. Manufacture of engines for automobiles or motorcycles or for multi purpose engines (having only assembly process)
4. Manufacture of other vehicle parts
5. Manufacture of metal products including parts which have a forming process
6. Manufacture of machinery, equipment
Exemption from import duties on machinery and/or essential raw materials for use in production for export
Exemption from import duties on and parts (assembly process only)
1. Manufacture of automobiles essential raw materials for use in production for export
Metal products: Excluded activities
1. Manufacture of metal structure products for construction or fabrication industry or platform repair

Manufacture of hand tools and measuring tools

Manufacture of electric powered vehicles

Manufacture of four stroke motorcycles

Manufacture of Natural Gas Vehicles, and machinery and equipment that use natural gas

Repair of vehicle parts

Repair of industrial machinery or equipment

Manufacture, repair or maintenance of containers

Manufacture of CBU or CKD houses

Manufacture of metal products that do not have a forming process

Manufacture of onboard equipment and onboard equipment parts of aircraft

Manufacture of other parts for vehicles, using simple technology such as wire harness/ASSY
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Section 5: Electronic industry and electric appliances: Revised list of eligible activities:
Eight year corporate tax holiday, without cap
Incentives Activity
1. Electronic design:
Micro electronics system or embedded system design
2. Manufacture of embedded software
Eight year corporate tax holiday, with cap 1. Manufacture of products, parts or materials in Organic and Printed electronics (OPE)
Five year corporate tax holiday, without cap
1. Manufacture of enterprise software and/or digital content:
- animation, cartoon and characters
- computer generate imagery (CGI)
- Web based application and cloud computing
- interactive applications
- Games; Windows based, Mobile
Platform, Console, PDA, online games, massive multi player inline games
(MNOG), etc
- Wireless location based service content
- Visual effects
- Multimedia video conferencing applications
Five year corporate tax holiday, with cap 1. Manufacture of hard disk drives and/or hard disk drive parts
2. Manufacture of solid state drive and/or solid state drive parts
3. Manufacture of semiconductors
4. Manufacture of solar cells and/or raw materials for solar cells
5. Manufacture of parts and/or photonics equipment
6. Manufacture of products and/or parts for telecommunications
7. Manufacture of flexible printed circuits and/or multilayer printed circuit boards
8. Manufacture of equipment for solar cell systems:
- solar module
- charge controller
- inverter
- battery (storage)
9. Manufacture of electronic parts for vehicles and/or scientific equipment or medical equipment
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10. Manufacture of material for micro electronics :
- Wafers
- Manufacture of materials using thin film technology
Three year corporate tax holiday, with cap
1. Manufacture of digital cameras
2. Manufacture of flat panel TV and/or flat panel displays
3. Manufacture of LED electric lamps
4. Manufacture of passive components
5. Manufacture of electro magnetic products
6. Manufacture of compressor and/or motors for electrical appliances
7. Manufacture of printed circuit board assembly, in general
8. Manufacture of top cover, base plate or peripherals for hard disk drives
9. Manufacture of memory storage equipment, in general
10. Manufacture of airconditioners, refrigerators, freezers, washing machines, dryers
11. Manufacture of electronic parts for part for offices and/or industry and/or agriculture
1. Manufacture of electronic parts, electrical appliances or parts
Exemption from import duties on essential raw materials for use in production for export
Electronic industry and electric appliances: Excluded activities
E-commerce business
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Section 6: Chemicals, paper and plastics: Revised list of eligible activities:
Incentives
Eight year corporate tax holiday, with cap
Activity
1. Manufacture of eco friendly products
- Manufacture of eco friendly chemicals
/polymers
- Manufacture of parts from eco friendly chemicals /polymers
2. Manufacture of fundamental chemical fertilizers
3. Manufacture of speciality polymers
4. Manufacture of active pharmaceutical ingredients
Five year corporate tax holiday, with cap 1. Manufacture of pharmaceutical products
Three year corporate tax holiday, with cap
1. Manufacture of products from plastics or synthetic rubbers
- Manufacture of compounded plastics or master batch
- Manufacture of plastic films
- Manufacture of industrial plastic products/ parts or industrial synthetic rubbers
2. Manufacture of petrochemical products
3. Manufacture of industrial chemicals
4. Manufacture of pulp or papers
Exemption from import duties on essential raw materials for use in production for export
1. Petroleum refineries or natural gas separation plants
2. Manufacture of printed matter
Chemicals, paper and plastics: Excluded activities :

Manufacture of chemicals

Manufacture of pesticides and herbicides products

Manufacture of body care products

Manufacture of fibre or paper articles

Manufacture of bulk blending fertilizers

Manufacture of colourants (paints)

Manufacture of plastics or plastic coated products

Manufacture of recycled plastic products, recycled plastic resin, and recycled plastic sheets

Manufacture of plastic packaging

Manufacture of plastic coated products

Manufacture of consumer plastic products
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Section 7: Services and public activities: Revised list of eligible activities:
Incentives
Eight year corporate tax holiday, without cap
Activity
1. Biotechnology
- research and development activity and/or manufacturing of seed industry, plants and animal improvement industry using biotechnology
- R & D activity and/or manufacturing of biopharmaceutical agents using biotechnology
- R & D activity and/or manufacturing of diagnostic kits for health, agriculture, food and environment
- R & D activity and/or manufacturing of bio-molecule and bioactive compounds using micro-organisms, plant cells and animal cells
- manufacture of raw materials and/or essential materials used in molecular biological experiments or tests
Eight year corporate tax holiday, with cap
- Biological substance analysis and/or synthesis analysis
2. Energy Service company
3. Research and development
4. Scientific laboratories
5. Calibration services
6. Engineering design
7. Technological industrial estate /zone
/park such as science and technology park, software park, data centre, etc.
8. Vocational training centres
1. Production of electricity or steam power from renewable energy, such as solar, wind, water, biomass, biogas, waste etc.
2. Recycling and re-use of unwanted materials
Five year corporate tax holiday, with cap 1. Marine related services
- Loading/unloading facilities for sea transport
- Ocean marina services
- Ferry services and/or tour boat or yacht rental
2. Tourism and sports recreation, meeting, convention and exhibition such as cultural centers, theaters, museums, convention halls, international exhibition
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centers, amusement parks, aquariums, open zoos, cable cars, racing tracks, etc.
3. Production of electricity or steam power from natural gas
4. Production of tap water or water supply for industry
5. Commercial airports
6. Wastewater treatment, disposal services, or transport of industrial waste or toxic chemicals
7. Thai motion picture production
8. Motion picture supporting services., or multimedia services
Three year corporate tax holiday, with cap
Exemption from import duties on machinery and/or essential raw materials for use in production for export
Exemption from import duties on machinery
1. Industrial estates or industrial zones
2. Agricultural products trade centre
1. Logistics service centre
1. Regional Operating Headquarters
(ROH)
2. Air transportation services
3. Container yards or inland container depots
Non-tax privileges only 1. Hotels
2. Retirement homes or care centres
3. Dedicated health centres
4. Trade and Investment Support office
(TISO)
Services and public activities: Excluded activities :

Concession roads

Satellite communications

Telephone services

Natural gas service stations

Long stay business

Medium or low income housing

Hospitals

Factory development for industrial plants and/or warehouses

Free Trade Zones and Free Zones

Industrial zones for environmental preservation: industrial estates for integrated production in the textile industry, or tanneries, or for surface treatment or anodizing surface treatment

Mass transit electric trains and commercial train services

Pipeline transportation

Tug boat services

International trading companies

Product design

Design centres
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Coating or thickening of pipes for petroleum
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