The process for handling losses under BOI Section 36(1)
The process for handling losses under BOI Section 36(1) focuses on managing duty-exempt imported raw materials for export production, ensuring compliance to avoid smuggling charges. Here’s a step-by-step summary in English:
Why BOI Scrap Inspection (ส่วนสูญเสีย / Non-Formula Loss Scrap) is Important in Thailand
Under Thailand BOI (Board of Investment) promotion, manufacturers receive tax and duty exemptions on imported raw materials and machinery. However, BOI strictly controls how these materials are used — especially when they become scrap, waste, or loss (ส่วนสูญเสีย). If scrap is not properly declared and inspected, BOI may treat it as unauthorized disposal or local […]
Electronic scrap control (e-waste management) is especially important in Thailand in 2026
🌍 1. Huge and Growing Volume of E-Waste Thailand generates a significant amount of electronic waste every year — over 400,000 tonnes annually, including phones, tablets, and other electronics — and this amount continues to grow with rising consumption and shorter device lifespans.Without proper control, this waste accumulates in households or informal channels, creating long-term […]
How BOI investors use Advantage Co., Ltd’s services for the BOI Scrap Certificate
What the BOI Scrap Certificate / Scrap Inspection Is When a company in Thailand obtains promotion from the Board of Investment (BOI), it receives tax and duty incentives (e.g., corporate tax exemption, import duty exemption) for eligible activities. Under BOI rules, these incentives apply only when imported raw materials or parts are actually used in […]
The Standard Control Process for PCBA Scrap in a BOI Company
Major Process to handle
The Role of the BOI Scrap Inspector
For BOI-registered companies (which are often export-oriented manufacturers), the BOI Scrap Inspector is a pivotal figure. Their role is to:
Why is PCBA Scrap Specifically Controlled
PCBA scrap is not just inert plastic and metal. It is a complex mixture that falls under the category of “e-waste” or “Waste Electrical and Electronic Equipment (WEEE)”. The key reasons for control are:
Why PCBA Scrap need to get certified with BOI scrap Inspector
1. The Core Reason: BOI Regulations and Duty Exemptions 2. Why a BOI-Authorized Scrap Inspector is Mandatory The inspector acts as an independent, third-party auditor to ensure compliance and prevent revenue loss for the government. The certification process involves: Without this certificate, the BOI company is in violation of its agreement, risking: 3. The Critical […]
The Importance of BOI Inspection for Circuit Breaker Scrap in Thailand
The Board of Investment (BOI) in Thailand promotes specific industries by offering substantial tax and non-tax incentives. Companies involved in the recycling of precious metals from electronic and electrical waste often fall under these promoted activities. For a company importing or processing circuit breaker scrap under a BOI promotion, inspections are critically important for several […]
Type of Scrap Usually Found for Circuit Breakers in the Electronics Industry
Circuit breaker scrap is highly valuable due to its content of precious and base metals. The scrap can be categorized as follows: 1. Precious Metal-Bearing Components: 2. Base Metal Components: 3. Non-Metallic Components: 4. Mixed/Composite Waste: