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Under Thailand BOI regulations—particularly those enforced under Section 36 of the Investment Promotion Act—scrap and loss refer to raw materials, components, or in-process goods that cannot be used or sold as intended during PCBA manufacturing. These are unavoidable by-products of the electronics assembly process, but they are not part of the approved formula loss 🔧 […]
BOI Scrap Inspection refers to the inspection process required by Thailand’s Board of Investment (BOI) for companies that receive investment promotion incentives. This applies particularly to manufacturing or promoted activities where imported raw materials (duty-free or tax-exempt under BOI privileges) generate waste, scrap, defective goods, or production losses. What is BOI Scrap Inspection? It is […]
Our Non-Formula Loss Inspection Services are designed to support manufacturers in achieving regulatory compliance, inventory accuracy, and tax settlement requirements in accordance with Thailand BOI regulations. 1. Verification of Non-Formula Loss Quantity We conduct independent verification and certification of non-formula losses arising from manufacturing operations, including: Each item is physically inspected, identified, and quantified to […]
Turning Three Global Industry Shifts into New Income and Skills for Thailand in 2026 As global change accelerates more intensely than ever in 2026—driven by AI disruption, geopolitical technology competition, and the climate crisis—many concerns naturally arise: From the BOI’s perspective, these global shifts are not viewed as crises, but as critical turning points—opportunities to […]
The process for handling losses under BOI Section 36(1) focuses on managing duty-exempt imported raw materials for export production, ensuring compliance to avoid smuggling charges. Here’s a step-by-step summary in English:
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 […]
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