The purpose of Industrial Estate Authority of Thailand (“IEAT”) is that it offers a unique blend of strategic location, infrastructure, and incentives such as 100% foreign ownership of a business and land. The IEAT provides both tax and non-tax benefits to eligible companies, and industrial estates are divided into two zones: General Industrial Zones and Free Zones. Within these zones there are no export conditions imposed in accordance with WTO obligations.
泰國工業園區管理局 (“IEAT”) 的用意是提供獨特的戰略位置、基礎設施和激勵措施，例如外資100%擁有企業和土地。 IEAT 為符合資格的公司提供稅收和非稅收優惠，工業區分為兩個區域：一般工業區和自由區。在這些區內，不存在依世貿組織義務所施加的出口條件。
The IEAT is a state enterprise operated by the Ministry of Industry of Thailand. Its aim is to develop and enhance the management of industrial estates and industrial ports to operate as strategic production and service bases with the necessary infrastructure and facilities already in place. It also provide a competitive advantage for entrepreneurs while balancing economic, social and environmental growth. It operates a one-stop service center (“OSS”), which provides a complete service from the beginning to the end of the process of doing business with it. This includes the acquisition of land, whether purchased or rented, and establishing a business within one of the free zones.
IEAT 是一家由泰國工業部營運的國有企業。其目標是發展和加強工業區和工業港口的管理，成為戰略生產和服務基地，並擁有必要的基礎設施和設施。它還為企業家提供競爭優勢，同時平衡經濟、社會和環境成長。它經營著一個一站式服務中心(“OSS”)，從與其開展業務的過程中的開始到結束提供完整的服務。這包括收購土地（無論是購買還是租賃），以及在其中一個自由區內建立企業。
Types of Service Businesses Permitted in Industrial Estates:
工業園區允許的服務業務類型：
Ø Businesses involved in the purchase and sale of industrial products and goods used in the production of industrial products.
從事工業產品和用於工業產品生產的貨物的採購和銷售的企業。
Ø Businesses engaged in logistics and supply chain management services, such as warehouses, freight stations, and distribution centers.
從事物流及供應鏈管理服務的企業，如倉庫、貨運站、配送中心等。
Ø Businesses related to exhibitions, trade shows, and conference centers.
與展覽、貿易展覽和會議中心相關的業務。
Ø Businesses providing repair, maintenance, and engineering services.
提供維修、保養和工程服務的企業。
Ø Businesses conducting research and development related to industrial activities.
進行與工業活動相關的研究和開發的企業。
Ø Businesses offering telecommunication services, computer system services, information services, multimedia services, and media production and entertainment services.
提供電信服務、電腦系統服務、資訊服務、多媒體服務、媒體製作和娛樂服務的企業。
Ø Businesses providing health and wellness services, such as hospitals, clinics, comprehensive health development centers, recreation and sports development centers, and fitness and wellness centers.
醫院、診所、綜合健康發展中心、文體發展中心、健身康體中心等提供健康照護服務的企業。
Ø Businesses providing educational services, such as educational institutions and training centers.
提供教育服務的企業，例如教育機構和訓練中心。
Ø Other related service businesses.
其他相關服務業務。
Below is introduction of the General Industrial Zone and the Free-Trade Zones:
以下是一般工業區和自由區的介紹：
The General Industrial Zone (“GIZ”)
工業區(“GIZ”)
The GIZ is an area that has been designated for industrial activities, service activities or other businesses which are related to the operation of industrial or service activities.
GIZ是指定用於工業活動、服務活動或與工業或服務活動運作相關的其他業務的區域。
As part of GIZ the IEAT provides a host of services that have been deemed essential for industrial operation such as:
作為 GIZ 的一部分，IEAT 提供一系列被認為對工業運作至關重要的服務，例如：
Ø Transportation within the GIZ
GIZ內的交通
Ø Training centers
培訓中心
Ø Clinics
診所
Ø Permission to own the land required for the operations
擁有經營所需土地的許可
Ø Foreign entrepreneurs can send foreign currency out of the country
外國企業家可以將外幣匯出境
IEAT Free Zone
IEAT自由區
Operators in the IEAT Free Zone are permitted to import merchandise or raw materials and export products without any restrictions imposed upon them. and with the added convenience of being able to bring merchandise or raw materials into an IEAT Free Zone. Supplies taken into an IEAT Free Zone are entitled to improved tax and duty privileges.
IEAT自由區內的經營者可以進口商品或原料並出口產品，不受任何限制。並且能夠將商品或原料帶入 IEAT 自由區，帶來額外的便利。進入 IEAT 自由區的物資有權享受更好的稅收和關稅優惠。
Tax and duty relief applies to the following:
稅金和關稅減免適用於以下情況：
Ø Products made for domestic use taken out of the Free Zone
從自由區取出的家用產品
Ø Raw material components produced domestically
原料成分國內生產
Export goods producers are also permitted to bring supplies or raw materials into an IEAT Free Zone for manufacturing, mixing, assembling, packing or any other operations, without requiring any import permits or particular seals or symbols and with exemptions from standard and quality control requirements contained in any other laws, except those found in the customs law.
出口商品生產商還可以將供應品或原材料帶入 IEAT 自由區進行製造、混合、組裝、包裝或任何其他操作，無需任何進口許可證或特定印章或符號，並且免除所包含的標準和品質控制要求除《海關法》規定的法律外，任何其他法律。
Companies who are eligible to operate within one of the Free-Trade Zones in Thailand are eligible for a wide variety of unique advantages and benefits that can significantly assist their business.
有資格在泰國自由貿易區之一運營的公司有資格獲得各種獨特的優勢和福利，這些優勢和福利可以極大地幫助其業務。
Operators in an IEAT Free Zone remain entitled to privileges indicated in the previous Industrial Estate Authority of Thailand Act.
IEAT 自由區內的業者仍然享有先前《泰國工業區管理局法案》規定的特權。
100% Foreign Ownership
100%外資持股
Companies who are eligible to operate within an IEAT zone are eligible for 100% foreign ownership of their business. In addition, foreign investors may purchase and own land within these zones. It is not possible for foreign owned companies to own land normally (unless a BOI promotion has been obtained).
有資格在 IEAT 區內運營的公司有資格獲得其業務外資100%所有權。此外，外國投資人可以在這些區域購買和擁有土地。外資公司不可能正常擁有土地(除非已獲得 BOI 促進)。
Freedom to Import/Export goods within IEAT zones
IEAT區內自由進出口貨物
Businesses within the IEAT Free Zone (“Free Zone”) enjoy the freedom to import goods or raw materials and export finished products. Additionally, supplies imported into the Free Zone benefit from tax and duty advantages. Such supplies includes:
IEAT 自由區(“Free Zone”)的企業享有進口貨物或原料以及出口成品的自由。此外，進口到自由區的物資還可享有稅收和關稅優惠。此類用品包括：
Ø Products manufactured for domestic use that are taken out of the Free Zone
從自由區帶出的供國內使用的產品
Ø Raw material components produced domestically
原料成分國內生產
Moreover, businesses have the flexibility to import items and raw materials without any restrictions for production, commerce, or service provision. Additionally, supplies or raw materials brought into the zone by exporters of goods are exempt from the need to obtain import permits, seals, or symbols. These transactions are also exempt from all regulations, unless specifically stipulated by customs law and quality control requirements.
此外，企業可以靈活地進口物品和原材料，而不受生產、商業或服務提供的任何限制。此外，貨物出口商帶入該區的供應品或原料無需獲得進口許可證、印章或標誌。這些交易也不受所有法規的約束，除非《海關法》和品質控制要求有特別規定。
The IEAT also provides both tax and non-tax benefits to promote investment and facilitate industrial operations. Tax incentives include exemptions from:
IEAT 也提供稅收和非稅收優惠，以促進投資和促進工業運作。稅收優惠包括豁免：
Ø Import duties
進口關稅
Ø VAT on machinery and raw materials
機械和原料增值稅
Ø Exemptions or refunds of duty on eligible materials
符合資格的材料的關稅減免或退還
Ø Permission for foreigners to stay in Thailand
外國人在泰國居留許可
The IEAT permits companies operating within their zones to hire qualified foreign individuals, in practice will happily approved a variety of roles including:
IEAT 允許在其區域內運營的公司僱用合格的外國人，實際上會很樂意批准各種角色，包括：
Ø directors董事
Ø presidents 董事長
Ø finance and administration personnel 財務及行政人員
Ø executive assistants 行政助理
Ø factory assistants 工廠助理
Ø marketing 行銷
Ø export 出口
Ø sales professionals 銷售人員
As per the IEAT, the spouse and dependents of a foreign skilled employee are allowed to stay in Thailand. Spouses and dependents are entitled to stay in Thailand for the same amount of time as the foreigner. However, the relationship between the spouse and the dependent must be proven through evidence, such as a valid marriage certificate or a birth certificate.
根據 IEAT，外籍技術員工的配偶和家屬可以留在泰國。配偶和家屬有權與外國人在泰國停留相同的時間。但是，配偶和受扶養人之間的關係必須透過證據證明，例如有效的結婚證書或出生證明。
Foreigners are able to Own Lands
外國人可以擁有土地
Foreign investors wishing to purchase industrial land in Thailand must obtain a license from the IEAT to use the land for business operations.
希望在泰國購買工業用地的外國投資人必須獲得 IEAT 的許可證才能使用該土地進行商業運作。
It is important to note that foreign ownership of land within an industrial estate will still be possible even if the land area limitations prescribed by the Land Code have been exceeded.
值得注意的是，即使超出了《土地法》規定的土地面積限制，工業園區內的土地的外國所有權仍然是可能的。
The application to obtain a license is called Form Industrial Estate Authority of Thailand 01/1, and the following information is required:
獲得許可證的申請稱為Form Industrial Estate Authority of Thai 01/1，需要提供以下資訊：
Ø The specific land plot that the applicant is interested in purchasing and from whom
申請人有興趣購買的具體地塊以及向誰購買
Ø Basic information regarding the applicant’s corporation
申請人法人基本資訊
Ø The precise dates as to when the factory will begin construction
工廠開工的具體日期
Ø The precise dates of when it will begin operations
開始營運的具體日期
Once the foreign investor has obtained the license to use the land for business operations, they may proceed with the application to actually own the land. In order to own the land, the applicant is required to submit Form IEAT 15 S, a copy of the IEAT license, a copy of the title deed, and other relevant documents.
外國投資者取得土地經營許可後，即可申請實際擁有該土地。為了擁有土地，申請人需要提交 IEAT 15 S 表格、IEAT 許可證副本、地契副本以及其他相關文件。
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