{"id":2583,"date":"2026-02-06T08:31:37","date_gmt":"2026-02-06T08:31:37","guid":{"rendered":"https:\/\/www.advantage.co.th\/?p=2583"},"modified":"2026-02-23T02:32:08","modified_gmt":"2026-02-23T02:32:08","slug":"classification-of-raw-material-loss","status":"publish","type":"post","link":"https:\/\/www.advantage.co.th\/en\/classification-of-raw-material-loss\/","title":{"rendered":"Classification of Raw Material Loss"},"content":{"rendered":"\n<p>Raw material loss is divided into <strong>two types<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Loss Included in the Production Formula (Formula Loss)<\/li>\n\n\n\n<li>Loss Not Included in the Production Formula (Non-Formula Loss)<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Loss Included in the Production Formula (Formula Loss)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The loss quantity is already included in the approved production formula.<\/li>\n\n\n\n<li>No separate account adjustment is required because the loss is automatically deducted together with product clearance via customs declaration or Report-V.<\/li>\n\n\n\n<li>However, since the scrap remains in Thailand, <strong>if it has commercial value<\/strong>, it must either:\n<ul class=\"wp-block-list\">\n<li>Be exported, or<\/li>\n\n\n\n<li>Be sold domestically <strong>after paying tax based on the condition of the scrap<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Loss Not Included in the Production Formula (Non-Formula Loss)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The loss quantity is not included in the production formula.<\/li>\n\n\n\n<li>Must be stored separately and <strong>must not be mixed<\/strong> with formula loss.<\/li>\n\n\n\n<li>The company must either:\n<ul class=\"wp-block-list\">\n<li>Export the loss, or<\/li>\n\n\n\n<li>Apply for destruction approval. After destruction, tax must be paid based on the condition of the scrap, then the account can be adjusted.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Tax Calculation for Commercially Valuable Loss<\/strong><\/h2>\n\n\n\n<p>In the case where Company A purchases raw materials from BOI-promoted Company B and adjusts raw material accounts monthly via Report-V, if both formula and non-formula losses have commercial value, tax must be paid based on <strong>scrap condition<\/strong>.<\/p>\n\n\n\n<p>BOI notifies the Customs Department, which inspects and assesses the duty.<br>Example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Aluminum scrap: 1,000 kg<\/li>\n\n\n\n<li>Appraised value: 80 THB\/kg<\/li>\n\n\n\n<li>Import duty rate: 0%<\/li>\n\n\n\n<li>VAT only applies:<br><strong>1,000 \u00d7 80 \u00d7 7% = 5,600 THB<\/strong><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Lost BOI-Approved Documents (After 2\u20133 Years)<\/strong><\/h2>\n\n\n\n<p>If scrap export and account adjustment rights were transferred to a vendor, but the BOI-approved document (red Garuda stamp) was not used and later lost:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Can BOI reissue the document?<\/strong><br>Yes. The IC can issue a new Report-V, provided that:\n<ul class=\"wp-block-list\">\n<li>The vendor files a police report for lost documents.<\/li>\n\n\n\n<li>The police report is submitted to the transferring company to request reissuance via IC.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Can the vendor still adjust accounts after nearly 3 years?<\/strong><br>Normally, export declarations and Report-V must be used within <strong>1 year<\/strong> from export or issuance date.<br>An extension of up to <strong>1 additional year<\/strong> may be granted for valid reasons under BOI Announcement No. P.3\/2556.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Special Case: Transfer of Scrap Adjustment Rights<\/strong><\/h2>\n\n\n\n<p>If Company A applied to BOI for scrap adjustment and transferred adjustment rights to Company B:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The transfer document has no serial number or date, making it impossible to verify whether it exceeds the 1-year limit.<\/li>\n\n\n\n<li>It is therefore understood that Company B <strong>may still adjust the account<\/strong>.<\/li>\n\n\n\n<li>However, if the document is lost, BOI cannot verify whether it was already used, which creates a risk of duplicate usage.<\/li>\n\n\n\n<li>BOI has no clear guideline for this case; consultation with the BOI project officer is recommended.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Domestic Sale of Scrap Imported Under BOI Privileges<\/strong><\/h2>\n\n\n\n<p>The company may sell scrap domestically, but procedures differ depending on the type of loss:<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Formula Loss<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Apply to pay tax based on scrap condition.<\/li>\n\n\n\n<li>Tax must be fully paid <strong>before sale<\/strong>.<\/li>\n\n\n\n<li>No further account adjustment is required.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Non-Formula Loss<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Apply for destruction approval.<\/li>\n\n\n\n<li>Destroy scrap according to approved method.<\/li>\n\n\n\n<li>A BOI-authorized inspector must verify destruction and issue a certificate.<\/li>\n\n\n\n<li>Apply to pay tax and adjust accounts.<\/li>\n\n\n\n<li>Tax must be fully paid before sale.<\/li>\n\n\n\n<li>Submit approval and tax payment documents for account adjustment.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Recycling Scrap<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If recycling occurs <strong>within the factory<\/strong>, no BOI approval is required.<\/li>\n\n\n\n<li>If scrap is sent <strong>outside the factory<\/strong> for recycling, BOI approval under Section 36 is required.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sale Before Tax Payment (Storage Issue)<\/strong><\/h2>\n\n\n\n<p>Selling formula loss scrap <strong>before paying tax is not allowed<\/strong>.<br>If storage space is limited, the company may apply for off-site storage approval under BOI Announcement No. P.3\/2556.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Export of Formula Loss Scrap<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>BOI approval is required prior to export.<\/li>\n\n\n\n<li>Upon export, tax obligations for the imported raw materials are released.<\/li>\n\n\n\n<li>Export procedures should be coordinated directly with Customs.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Repeated Destruction Approval<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If the same type of scrap is destroyed using the same approved method, <strong>no new destruction approval is required<\/strong>.<\/li>\n\n\n\n<li>Quantity stated in the original approval is for reference only.<\/li>\n\n\n\n<li>Destruction must comply with Revenue Department Order No. P.79\/2541 and other relevant regulations.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Finished Goods That Cannot Be Sold<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finished goods that cannot be sold are considered <strong>non-formula loss<\/strong>.<\/li>\n\n\n\n<li>Must apply for destruction approval.<\/li>\n\n\n\n<li>Destruction must be inspected and certified.<\/li>\n\n\n\n<li>The inspector\u2019s certificate is used to adjust raw material accounts.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Important Clarifications<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Formula loss must be stored separately from non-formula loss.<\/li>\n\n\n\n<li>Formula loss does <strong>not require destruction or inspector verification<\/strong>.<\/li>\n\n\n\n<li>Non-formula loss requires inspection, destruction, and account adjustment.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Approved Destruction Methods<\/strong><\/h2>\n\n\n\n<p>Methods depend on scrap type, such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cutting, crushing, shredding, melting<\/li>\n\n\n\n<li>Incineration or outsourcing to licensed disposal companies<\/li>\n<\/ul>\n\n\n\n<p>Spray painting defective metal parts <strong>does not qualify as destruction<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Plastic and Mixed Materials<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incineration and landfill may be approved depending on material type.<\/li>\n\n\n\n<li>If scrap can potentially be recycled, BOI may require physical destruction and tax payment instead.<\/li>\n\n\n\n<li>Additional approval may be required if existing destruction methods do not cover all scrap types.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Non-Formula Loss Definition Example<\/strong><\/h2>\n\n\n\n<p>Loss that occurs irregularly and unpredictably (e.g., bubbles during glue coating) is classified as <strong>non-formula loss<\/strong> and must follow the destruction\/export\/donation procedures.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Timeline for First-Time Destruction<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>BOI approval: ~3\u20134 weeks<\/li>\n\n\n\n<li>Inspection, destruction, tax payment, and adjustment: total ~3 months<\/li>\n\n\n\n<li>Frequency can be adjusted based on storage capacity and urgency<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Raw material loss is divided into two types: 1. Loss Included in the Production Formula (Formula Loss) 2. Loss Not Included in the Production Formula (Non-Formula Loss) Tax Calculation for Commercially Valuable Loss In the case where Company A purchases raw materials from BOI-promoted Company B and adjusts raw material accounts monthly via Report-V, if [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2584,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[218,226,215,213,227,214,228,219,224,217,223,220,225,221,222,229,216],"class_list":["post-2583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boi-scrap","tag-casting-runner-removal-fabric-cutting-waste","tag-contaminated-chemicals","tag-customs-audit","tag-duty-exemption-entitlement","tag-environmental-compliance-needed","tag-inventory-reconciliation","tag-machine-breakdown","tag-must-be-declared-in-yield-loss-ratio","tag-must-be-recorded-in-scrap-inventory","tag-pcb-laminate-edge-trimming","tag-plastic-runner-from-injection-molding","tag-recycled","tag-reuse-must-be-traceable-in-production","tag-reused-internally","tag-silver-cutting-waste","tag-storage-damage","tag-waste-disposal-approval"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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