Index cards by country THAILAND INDUSTRIAL ESTATES, GENERAL INDUSTRIAL ZONES, EXPORT PROCESSING ZONES, SPECIAL ECONOMIC ZONES Index cards realized by the University of Reims, France Conception: F. Bost Data collected by F. Bost and D. Messaoudi Map and layout: S. Piantoni WFZO Index cards - Thailand Official Terms for Free Zones Year of promulgation of the first text Industrial Estates, General Industrial of law concerning the Free Zones Zones, Export Processing Zones, Special 1979 Economic Zones Possibility to be established as Exact number of Free Zones Free Points 74 No TABLE OF CONTENTS General information ........................................................................................................................................................................4 Note of the BDO Advisory Thailand about the Industrial Estate (General Industrial Zones): ...............................6 List of Industrial Estates .................................................................................................................................................................6 List of the new Special Economic Zones (ZESs) ................................................................................................................. 23 Contacts ............................................................................................................................................................................................ 29 Free Zones Web sites selection ................................................................................................................................................ 30 2 WFZO Index cards - Thailand FREE ZONES IN THAILAND Hanoi (OUTSIDE THE BANGKOK AREA) 70 LAOS 63 60 CHINA MYANMAR 59 Vientiane International borders 71 Main cities Rangoon 72 65 61 General Industrial Zones (GIZ) 66 Special Economic Zones (SEZ) 57 58 21 07 73 67 Bangkok General Industrial Zones (GIZ) CAMBODIA INDIA 68 07 - Saha Rattana Nakor Industrial Estate 21 - Kaeng Khoi Industrial Estate Phnom Penh 57 - Nava Nakorn Industrial Estate Nakonratchasima VIETNAM 58 - Suranaree Industrial Zone 59 - Lum Phun Industrial Estate 60 - Lum Phun 2 Industrial Estate Ho Chi Minh City 61 - Northern Region Industrial Estate – Phichit 63 - Creative Kingdom (Thailand) Co., Ltd. Special Economic Zones 65 - Tak Special Economic Zone 66 - Mukdahan Special Economic Zone 67 - Sa Kaeo Special Economic Zone 68 - Trat Special Economic Zone 69 - Songkhla Special Economic Zone 69 70 - Chiang Rai Special Economic Zone 71 - Nong Khai Special Economic Zone 74 72 - Nakhon Phanom Special Economic Zone 100 km 73 - Kanchanaburi Special Economic Zone INDONESIA MALAYSIA 74 - Narathiwat Special Economic Zone FREE ZONES IN 20 22 THE BANGKOK AREA 06 05 04 09 41 Urban areas 64 42 Main cities 08 Main roads 38 General Industrial Zones (GIZ) NAKHON 62 40 PATHOM 01 39 03 24 23 02 BANGKOK 13 14 15 25 19 27 18 16 26 12 SAMUT General Industrial Zones (GIZ) 17 PRAKAN 01 - Bang Chan Industrial Estate 29 02 - Gemopolis Industrial Estate 03 - Latkrabang Industrial Estate CHON 30 04 - Bang Pa-In Industrial Estate BURI 50 05 - Ban-Wa (Hi-Tech) Industrial Estate 10 06 - Rojana Industrial Park, Ayutthaya 08 - Bangkadi Industrial Park 09 - Nava Nakorn Industrial Zon 34 35 37 36 10 - Khao Yoi Industrial Park 33 32 11 - Thai Diamond City Industrial Estate 47 12 - Ratchaburi Industrial Estate, RIE 31 28 55 13 - V.R.M. Ratchaburi Industrial Estate 44 14 - Asia Industrial Estate Suvarnabhumi 45 15 - Bangplee Industrial Estate 54 53 16 - Bangkok Free Trade Zone 48 11 17 - Maharajnakorn Industrial Estate 49 18 - Samut Sakhon Industrial Estate 56 51 19 - Sinsakhon Industrial Estate 52 20 - Hemaraj Saraburi Industrial Land (Hemarai SIL) 10 km 46 22 - Nong Khae Industrial Estate 43 23 - Indra Industrial Park 24 - 304 Industrial Park 2 25 - Gateway City Industrial Estate 26 - TFD Industrial Estate 27 - Wellgrow Industrial Estate 38 - 304 Industrial Park 49 - IRPC Eco Industrial Zone 4 28 - Amata City Industrial Estate 39 - Bor-Thong Industrial Zone 50 - LK Rubber Industrial City Hub 2 29 - Amata Nakorn Industrial Estate 40 - Hi-Tech Kabin Industrial Park 51 - Map Ta Phut Industrial Estate 30 - Banbung Patana Industrial Estate 41 - Kabinburi Industrial Zone 52 - Padaeng Industrial Estate 31 - Hemaraj Chonburi Industrial Estate (Hemaraj CIE) 42 - Saha Group Industrial Park Kabinburi 53 - Rayong Eco Industrial Estate Ban Khai 32 - Hemaraj Chonburi Industrial Estate 2 43 - Asia Industrial Estate 54 - Rojana Industrial Park Rayong Ban Khai 33 - Laem Chabang Industrial Estate 44 - Eastern Seaboard Industrial Estate (Rayong) ESIE 55 - Siam Eastern Industrial Park 34 - Pinthong Industrial Estate PIP1 45 - G.K. Land Industrial Park 56 - SSP Industrial Park Rayong 35 - Pinthong Industrial Estate PIP2 46 - Hemaraj Eastern Industrial Estate (Map Ta Phut) 62 - Kantana Movie Town (2002) Co., Ltd. 36 - Pinthong Industrial Estate PIP3 47 - Hemaraj Eastern Seaboard Industrial Estate 64 - Thailand Science Park 37 - Saha Group Industrial Park Sriracha 48 - Hemaraj Rayong Industrial Land - Hemaraj RIL © Sébastien Piantoni - Conception: François Bost EA 2076 Habiter - University of Reims - 2017 Map Projection: WGS 1984 3 WFZO Index cards - Thailand GENERAL INFORMATION Number of free 74 free zones: zones • 64 Industrial Estates, • 10 Special Economic Zones. N. of act. comp. in 3.945 Companies in Industrial Estates (2013) Free Zones Main sectors of Business priorities foe SEZs: activity • Agriculture, fisheries and related industries; • Ceramic products; • Textile, garment and leather products; • Furniture manufacturing; • Gems and jewellery manufacturing; • Medical equipment manufacturing; • Automotive, machinery and related parts; • Electronics and electrical appliances; • Chemicals and plastics; • Pharmaceuticals; • Logistics businesses; • Industrial zones or estates; • Tourism businesses. Total job numbers 513 332 (2012). https://www.iesingapore.gov.sg/~/media/IE%20Singapore/Files/Events/iAdvisory%20Series/Thai- land/Industrial_estates_in_Thailand_Slides_113.pdf Distribution of China, Japan, Taiwan, Singapore, USA, European Union, UK, etc. investors Exports and sales No information. Free zones contri- Total investment in Industrial Estates (2012): 80.000 million USD. bution to the nat. eco. Corporate Tax and Incentives for industrial operators in IEAT Free zones: Incentives 1. Exemption from import duties, VAT and excise tax on machinery, equipment, tools and supplies (including components) which are essential for the production of goods or for commercial purposes and on materials to be used in the construction, assembly or installation of factories or buildings in the IEAT free zone. Consumer products or vehicles are not exempt. 2. Exemption from import duties, VAT and excise tax on raw materials imported and taken into an IEAT free zone for use in the production of goods or for commercial purposes. Exempt imported materials taken into an IEAT free zone for use in pro- duction include items from another IEAT free zone, promoted persons under BOI for export, bonded warehouse, items imported under bank guarantee for re-export of finished goods and items exempt under other laws. 3. Importation of goods in an IEAT free zone for producing, mixing, assembling, packing or processing of the goods for export out of Thailand are not subject to the law in relation to the control of importation or exportation, the control of standards or quality, affixing of mark or any sign to those goods other than those goods other than those required under the Customs law in accordance with the rules prescribed by the Board of Directors of the IEAT. 4. Goods manufactured in an IEAT free zone and sold in Thailand will be deemed as imported goods (possibly eligible for customs duty privileges subject to certain conditions), and subject to VAT at the normal rate or at the zero rate if sold between operators located in the IEAT free zones. 5. Source: http://thailawyers.com/thailand-ieat-free-zone/ 4 WFZO Index cards - Thailand Corporate Tax and Special Economic Development Zones incentives: Incentives 1.1. Additional corporate income tax exemptions of 3 years with a corporate income tax cap not exceeding 100% of investment (excluding cost of land and working capital), but not exceeding 8 years in total. 1.2. If the activities are in Group A1 or A2, which are entitled to 8 years corporate inco- me tax exemption, then a 50% reduction of corporate income tax for a period of 5 years will be permitted. This is only f or the net profit deriving from the promoted activity, counting from the date in which the rights to the corporate income tax ends. 1.3. Permission to double deduct costs of transportation, electricity and water supply for a period of 10 years, counting from the date in which revenue is generated. 1.4. Permission to deduct 25 percent of investment costs on the installation or construction of facilities used counting from the date in which revenue is gene- rated. 1.5. Exemption of import duty for machinery. 1.6. Exemption of import duty for raw materials and essentials used in the production of products for export for a period of 5 years. 1.7. Permission to employ foreign unskilled workers in the promoted project, accor- ding to the conditions prescribed by the Board. 1.8. Non-tax incentives. In the case of target activities, as designated by the Policy Committee on Special Econo- mic, the following incentives will be available: 2.1. Exemption of corporate income tax for a period of 8 years, with a corporate