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 sale, which can lead to:
- Backdated import tax & VAT
- Penalties and fines
- Suspension of BOI privileges
- Rejection of BOI stock clearance
What is “Non-Formula Loss Scrap” (ส่วนสูญเสีย นอกสูตร)
BOI defines two types of material loss:
1. Formula Loss (ส่วนสูญเสียตามสูตร)
- Pre-approved loss ratio in BOI system
- Example: normal cutting loss, evaporation, trimming
2. Non-Formula Loss (ส่วนสูญเสีย นอกสูตร)
- Abnormal or unexpected scrap
- Example:
- PCB rejects
- SMT defects
- Damaged components
- Obsolete materials
- Engineering scrap
- Broken parts
- Machine trial scrap
Typical Industries That Require BOI Scrap Inspection
- Electronics & PCBA / SMT factories
- Semiconductor
- Automotive parts
- Electrical appliances
- Solar & battery factories
- Medical devices
- Injection molding & metal stamping
- Wire & cable
Chemical & plastic compounding
List of Company listed for providing BOI Scrap Certificate.
– Advantage Co., Ltd.
– At All Service Co., Ltd.
– Bureau Veritas (Thailand) Ltd.
– Cotecna Inspection (Thailand) Ltd.
– EIS Service (Thailand) Ltd.
– Electrical and Electronics Institute (EEI)
– International Inspection Co., Ltd.
– Intertek Testing Services (Thailand) Ltd.
– MOS Inspection Center Co., Ltd
– NPC Safety & Environmental Service Co., Ltd.
– SGT Service (Thailand) Ltd.
– TÜV Rheinland (Thailand) Ltd.
– TÜV NORD (Thailand) Ltd.