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 […]