{"id":2300,"date":"2025-11-05T06:53:53","date_gmt":"2025-11-05T06:53:53","guid":{"rendered":"https:\/\/www.advantage.co.th\/?p=2300"},"modified":"2026-01-21T04:54:00","modified_gmt":"2026-01-21T04:54:00","slug":"why-boi-scrap-inspection-is-critically-important-for-boi-promoted-companies-in-thailand","status":"publish","type":"post","link":"https:\/\/www.advantage.co.th\/en\/why-boi-scrap-inspection-is-critically-important-for-boi-promoted-companies-in-thailand\/","title":{"rendered":"Why BOI Scrap Inspection Is Critically Important for BOI-Promoted Companies in Thailand"},"content":{"rendered":"\n<p>This inspection ensures compliance in terms of <strong>quality, quantity, and contamination control<\/strong> and directly affects a company\u2019s eligibility for BOI tax and duty incentives.<\/p>\n\n\n\n<p>Failing to conduct the inspection can lead to <strong>severe consequences<\/strong>, including loss of privileges, financial penalties, and shipment seizure.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Enables Duty-Free Import Exemptions \u2014 the Core Financial Advantage<\/strong><\/h3>\n\n\n\n<p>Under <strong>Sections 30 and 36 of the Investment Promotion Act<\/strong>, BOI-approved companies are entitled to <strong>import duty exemptions<\/strong> on raw materials, including metal scrap used for production or export.<\/p>\n\n\n\n<p>However, <strong>Customs clearance without paying import duties<\/strong> is only possible upon submission of a <strong>valid Scrap Inspection Certificate<\/strong>, typically issued within <strong>1\u20132 weeks<\/strong> after inspection.<br><\/p>\n\n\n\n<p>Without this certificate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies must <strong>pay full import duties (5\u201320% or more)<\/strong> plus <strong>VAT<\/strong>, directly impacting profit margins.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong>2025 extension (Sor Tor 4\/2568)<\/strong> allows duty-free imports only for inspected and compliant scrap until <strong>December 31, 2025<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Prevents Revocation of BOI Promotion Privileges<\/strong><\/h3>\n\n\n\n<p>BOI promotion status offers significant long-term advantages, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>8\u201313 years of Corporate Income Tax (CIT) exemption<\/strong><\/li>\n\n\n\n<li><strong>Land ownership rights<\/strong><\/li>\n\n\n\n<li><strong>Work permit facilitation for foreign experts<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Non-compliance \u2014 such as <strong>importing scrap without prior inspection or BOI approval<\/strong> \u2014 can trigger:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Formal audits and written warnings<\/strong><\/li>\n\n\n\n<li><strong>Suspension or complete revocation<\/strong> of BOI status by the Investment Monitoring Division<br>Even successful companies have lost benefits due to <strong>procedural oversights<\/strong> in documentation and compliance.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This inspection ensures compliance in terms of quality, quantity, and contamination control and directly affects a company\u2019s eligibility for BOI tax and duty incentives. Failing to conduct the inspection can lead to severe consequences, including loss of privileges, financial penalties, and shipment seizure. 1. Enables Duty-Free Import Exemptions \u2014 the Core Financial Advantage Under Sections [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2301,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[54,88],"class_list":["post-2300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boi-scrap","tag-boi-inspection","tag-quality-control-inspections"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Why BOI Scrap Inspection Is Critically Important for BOI-Promoted Companies in Thailand - Advantage<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.advantage.co.th\/en\/why-boi-scrap-inspection-is-critically-important-for-boi-promoted-companies-in-thailand\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Why BOI Scrap Inspection Is Critically Important for BOI-Promoted Companies in Thailand - Advantage\" \/>\n<meta property=\"og:description\" content=\"This inspection ensures compliance in terms of quality, quantity, and contamination control and directly affects a company\u2019s eligibility for BOI tax and duty incentives. Failing to conduct the inspection can lead to severe consequences, including loss of privileges, financial penalties, and shipment seizure. 1. 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