Thailand Board of Investment (BOI) extends the previous announced period for reduction of import duty on imported raw and essential materials for battery manufacturing for electric vehicles and other applications. The Announcement of BOI No. 5/2565 announcement was made on August 8, 2022, extended the reduction period for a maximum of 5 years.[1]
泰國投資委員會 (BOI) 延長先前宣布的降低電動汽車電池製造和其他應用產品的進口原料和基本材料進口關稅的期限。2022年8月8日BOI發布第5/2565號公告，將減免期限最長延長5年。
The BOI promoted activities list includes 2 battery-manufacturing business activities:
BOI的促進活動清單包括2項電池製造業務活動：
Ø Activity 4.8.3.1: battery manufacturing
活動4.8.3.1：電池製造
Ø Activity 5.2.6.1: high energy density battery manufacturing
活動5.2.6.1：高能量密度電池製造
The qualified battery manufactures having cell or module manufacturing processes are eligible for 90% import duty reductions on raw and essential materials, which cannot be produced in Thailand. The reduction will be available on a yearly basic, and in total is renewable for 5 years up from the 2 years originally. It will be approved for a period of 1 year from the date of the first raw material import.
具有電池或模塊製造過程的合格電池製造商有資格對無法在泰國生產的原材料和基本材料享受 90% 的進口關稅減免。關稅減免將以在每年的基礎，總計可延期5 年，從原來的2年延長。自首次進口原料之日起，核准期限為1年。
The existing BOI projects can also receive benefit from this extension by preparing a project amendment form, together with clarification letter, and supporting documents to submit to the BOI office.
現有的 BOI 項目也可以通過準備項目修改表、澄清信函和參考文件提交給 BOI 辦公室來以便申請延期。
[1] Section 16 and Section 30 of the Investment Promotion Act, B.E. 2520 (1977).
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