26

General List of Activities Eligible for Investment Promotion A GuidetotheBoard ofInvestment2016 Section 3:LightIndustry 3.1 Manufacture oftextileproducts or 3.1.3 3.1.2 3.1.1 parts finishing, orprinting finishing, orprintingand Bleaching, dyeingand 3.1.2.2 3.1.2.1 fabric Manufacture or ofyarn 3.1.1.3 3.1.1.2 3.1.1.1 synthetic fibers Manufacture ofnaturalor Activities fabric or other yarn Manufacture of functional fabric or functional yarn Manufacture of other fibers Manufacture of recycled fiber Manufacture of functional fiber technical fiberor Manufacture of 3. 2. 1. 2. 1. National InnovationAgency. agencies, e.g.ThailandTextile Institute, Projects mustbeapproved byrelated waste only. Projects mustusedomestic scrapsor National InnovationAgency. agencies, e.g.ThailandTextile Institute, Projects mustbeapproved byrelated all areas. canbelocatedin As forthetextile , digital environmental impact. have measures to reduce will bepermitted.Projects mustalso only expansionofexisting projects In caseprojects are notlocatedin1., the MinistryofIndustry. according totheannouncementof protection andcontrol systems treatment andenvironmental industrial zonesthathavewaste in industrialestatesorpromoted Projects mustbelocatedorexpand the first3yearscombined. 0.5% oftheproject’s total revenue of product developmentislessthan investment onresearch, designor product developmentorifthe expenditures onresearch, designor Projects withnoinvestmentor combined. revenue ofthefirst3years than 0.5%oftheproject’s total product developmentofnotless expenditures onresearch, designor Projects withinvestmentsor Conditions Incentives B 1 B 1 A 4 A 3 A 4 A 2 A 3 3.5 3.4 3.3 3.2 Manufacture ofmusicalinstrument Manufacture ofsports equipment Manufacture ofbagsorshoes Manufacture ofnon-wovenfabric or parts artificial products madeofleatheror non-woven fabric or hygienicproducts madeof 3.1.4 household textiles clothing accessories,and Manufacture ofgarments, Activities 2. 1. 2. 1. 5. 4. the first3yearscombined. 0.5% oftheproject’s totalrevenue of product developmentislessthan investment onresearch, designor product developmentorifthe expenditures onresearch, designor Projects withnoinvestmentor combined. revenue ofthefirst3years than 0.5%oftheproject’s total product developmentofnotless expenditures onresearch, designor Projects withinvestmentsor the first3yearscombined. 0.5% oftheproject’s totalrevenue of product developmentislessthan investment onresearch, designor product developmentorifthe expenditures onresearch, designor Projects withnoinvestmentor combined. revenue ofthefirst3years than 0.5%oftheproject’s total product developmentofnotless expenditures onresearch, designor Projects withinvestmentsor must beusedinallcases. Environment-friendly Industry ornot. announcement oftheMinistry according toSection30of the estates orpromoted industrialzones the businessislocatedinindustrial the existingbusinessarea, whether impact are allowedtobelocatedin Efficiency byreducing environmental Promote Improvement ofProduction promotion undertheMeasure to Projects applyingforinvestment Conditions A GuidetotheBoard ofInvestment2016 Incentives B 1 B 1 B 1 B 1 A 4 A 4 A 4 27 General List of Activities Eligible for Investment Promotion 28

General List of Activities Eligible for Investment Promotion A GuidetotheBoard ofInvestment2016 3.9 3.8 3.7 Manufacture oftoys 3.6 Creative product designand Manufacture ofgemsandjewelry Manufacture offurniture orparts development center and prototype or partsincludingrawmaterials Activities 4. 3. 2. 1. 2. 1. 2. 1. 2.3 2.2 2.1 1.2 1.1 least 1,500,000 bahtperyear. and development personnelofat salaries forcreative product Projects musthaveexpensesfor the project mustbeThai. At least70%oftotalemployees in following components: Projects mustconsistofonethe components, asfollows: Projects mustconsistof2 the first3yearscombined. 0.5% oftheproject’s totalrevenue of product developmentislessthan investment onresearch, designor product developmentorifthe expenditures onresearch, designor Projects withnoinvestmentor combined. revenue ofthefirst3years than 0.5%oftheproject’s total product developmentofnotless expenditures onresearch, designor Projects withinvestmentsor the first3yearscombined. 0.5% oftheproject’s totalrevenue of product developmentisless than investment onresearch, designor product developmentorif the expenditures onresearch, designor Projects withnoinvestment or combined. revenue ofthefirst3years than 0.5%oftheproject’s total product developmentofnot less expenditures onresearch, designor Projects withinvestment or system. user acceptancetesting Prototype standard testingand performance testingsystem Prototype designcreation and designsystem system. Conceptual designandcreation Information systemfordesign Conditions Incentives B 1 B 1 A 4 A 1 A 4 A 4 3.11 3.10 Manufacture ofmedicaldevicesor Manufacture oflenses 3.11.3 3.11.2 3.11.1 parts 3.10.2 3.10.1 and cottonwool caps, facemasks,gauze fibers, e.g.gowns,drapes, devices madeoffabricsor Manufacture ofmedical fabrics orfibers) medical devicesmadeof medical devices(exceptfor Manufacture ofother sector research collaborative public-private sector research or commercialized from public devices thatare implants) ormedical scan machineand machine, MRICT devices, (e.g.x-ray high-technology medical Manufacture ofhigh-riskor eyeglass framesandparts lenses, cosmetic Manufacture ofsunglass camera lenses cosmetic lenses,e.g. sunglass lensesor are notmedicaldevices, Manufacture oflensesthat Activities cotton yarn. cotton yarn. must startfrom rawcottonfabricor Manufacture ofgauzeorcottonwool 2. 1. 5. In caseprojects includeR&Dand innovation In caseprojects includeR&Dand tax exemptionperiod. 5 yearsaftertheendofitscorporate reduction incorporateincome taxfor will receive anadditional50percent one thatisapproved bytheBoard technology parkpromoted byBOIor Project locatedinthescience and Conditions A GuidetotheBoard ofInvestment2016

Incentives B 1 A 2 A 1 A 4 A 4 A 3 29 General List of Activities Eligible for Investment Promotion