What is Material Balance in BOI-Promoted Factories?

Material balance means a factory can clearly account for every unit of raw material imported under BOI privilege. It shows transparency in how materials move through production and ensures the company uses tax-exempt imports correctly under the rules of the Thailand Board of Investment. A proper material balance system should clearly demonstrate: 1. Imported QuantityThe […]

• BOI Scrap

Tags: BOI duty-free privileges., BOI Inspection, Quality Control Inspections, Scrap, Thailand Board of Investment, Third-Party Inspection Service, Waste

February 14, 2026

Most Common BOI Scrap Compliance Gaps in Factories

1. ❗ Not performing third-party scrap verification Many factories record scrap internally but forget that BOI usually requires independent inspection and certification of losses or destruction. Without this, unused materials may be treated as taxable stock and BOI benefits can be revoked. 2. ❗ Poor traceability between imported material and scrap Factories often fail to […]

• BOI Scrap

Tags: BOI Inspection, Quality Control Inspections, Scrap, Technical and Performance Validation, Third-Party Inspection Service

How Scrap or Waste Generated During Production Must Be Handled

(According to BOI Thailand – Section 36(1)) Under BOI Thailand regulations, scrap, waste, or production loss generated from raw materials imported under Section 36(1) (duty exemption) cannot be handled freely. The handling method depends strictly on the type of loss and its commercial value 1. First Step: Classify the Scrap Correctly All production scrap must […]

• BOI Scrap

Tags: BOI Inspection, Material and Workmanship, Quality Control Inspections, Technical and Performance Validation

February 6, 2026

Classification of Raw Material Loss

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 […]

• BOI Scrap

Tags: Casting runner removal Fabric cutting waste, Contaminated chemicals, Customs audit, Duty exemption entitlement, Environmental compliance needed, Inventory reconciliation, Machine breakdown, Must be declared in Yield Loss Ratio, Must be recorded in Scrap Inventory, PCB laminate edge trimming, Plastic runner from injection molding, Recycled, Reuse must be traceable in production, Reused internally, Silver cutting waste, Storage damage, Waste disposal approval

ASML – BOI Thailand Meeting

ASML, the world’s leading semiconductor manufacturing equipment company from the Netherlands, met with Thailand’s Board of Investment (BOI) to discuss cooperation in developing Thailand’s semiconductor supply chain. The collaboration aims to support Thailand’s national strategy and the vision of “Chip Made in Thailand”, including long-term ecosystem development. ASML expressed strong interest in expanding its supplier […]

• BOI Scrap
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Tags: Casting runner removal Fabric cutting waste, Contaminated chemicals, Customs audit, Duty exemption entitlement, Environmental compliance needed, Inventory reconciliation, Machine breakdown, Must be declared in Yield Loss Ratio, Must be recorded in Scrap Inventory, PCB laminate edge trimming, Plastic runner from injection molding, Recycled, Reuse must be traceable in production, Reused internally, Silver cutting waste, Storage damage, Waste disposal approval

Loss Quantity Inspection Service

One of the comprehensive quality services provided by Advantage Co., Ltd., ready to assist with inspecting imported raw materials from abroad used in various industries, as well as losses occurring during the production process or with substandard machinery that must be destroyed. This service helps facilitate clients across different industries in claiming import duty privileges […]

• BOI Scrap

Tags: Casting runner removal Fabric cutting waste, Contaminated chemicals, Customs audit, Duty exemption entitlement, Environmental compliance needed, Inventory reconciliation, Machine breakdown, Must be declared in Yield Loss Ratio, Must be recorded in Scrap Inventory, PCB laminate edge trimming, Plastic runner from injection molding, Recycled, Reuse must be traceable in production, Reused internally, Silver cutting waste, Storage damage, Waste disposal approval

January 31, 2026