Section 7) Services and Public Utilities

= Zone 1 = Zone 2 = Zone 3

Description	Must be located in
7.1 Production of electric or steam power (41011, 41020)	Must be approved by the government agencies concerned.
7.2 Water works or supply for industrial users (42000)	Must be approved by the government agencies concerned.
7.3 Concession roads (50102)	Must be approved by the government agencies concerned.
7.4 Mass transit systems (71110, 71139)	Must be approved by the government agencies concerned.
7.5 Communication services via satellite (72000) Only non-tax privileges will be granted.	Must be approved by the government agencies concerned.
7.6 Telephone services (72002) Only non-tax privileges will be granted.	Must be approved by the government agencies concerned.
7.7 Pipeline transport (71139) For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No.C 13/2533) and which is subject to import duty greater than or equal to 10%. For projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption for 8 years, regardless of location.	Must be approved by the government agencies concerned.
7.8 Cable car services (71139)	Must be approved by the government agencies concerned.
7.9 International maritime transportation (71210)	Import duty reduction on machinery. Corporate income tax exemption for 8 years.
7.10 Loading/unloading facilities for sea transport (71230)
7.11 Container yards (71912)	Must be approved by the government agencies concerned.
7.12 Ferryboat or high-powered ship services (71210)	50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No.C 13/2533) and which is subject to import duty greater than or equal to 10% Corporate income tax exemption for 5 years.
7.13 Tourist promotion services Tour boats (71210) Yacht renting (71210) Ocean marina with boarding rooms and tourist facilities (63201, 71210, 71230) Scuba diving services with lodging (63201)	For tour boats and yacht renting. 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No.C 13/2533) and which is subject to import duty greater than or equal to 10%. Corporate income tax exemption for 5 years. For yacht renting Must have not fewer than 10 yachts for renting.
7.14 Air transportation services (71310) 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No.C 13/11%%11'11*+) which is subject to import duty greater than or equal to 10%. Corporate income tax exemption for 5 years.	Must be approved by the government agencies concerned.
7.15 Commercial airports (71320)	Must be approved by the concerned government agencies.
7.16 Hotels (63201) Must be located in Zone 2 or 3. Hotels in province, Pattaya city, Sugai Kolok district, Hat Yai district and Chiang Mai central district will not be promoted. Must have no fewer than 100 rooms. Projects located in Zone 2 will be granted only 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification NO. C 13/2533) and which is subject to import duty greater than or equal to 10%. Projects located in Zone 3 will be granted only import duty exemption on machinery.
7.17 Medium or low income housing (83101) Must provide not fewer than 150 Housing units for projects in Zone 1 and 75 units for projects in Zone 2 and 3. Minimum area per unit is 31 square meters. Sales prices per unit must not exceed 600,000 baht (including land price). Construction blueprints must be approved by the Board. Must receive building permits under the Building Control Act B.E. 2522 or other relevant laws. For projects located in Zone 1 and 2 Corporate income tax exemption for 5 years. For projects located in Zone 3 Corporate income tax exemption for 8 years. Tax privileges on machinery will not be granted.
7.18 Industrial zones (83101) Minimum area of 500 rai Not less than 60% and not more than 75% of the zone area must be used for factories. Other details involving the project: Minimum road standards: 2-way main roads: minimum 18 meters wide, of which not less than 12 meters is for traffic, with a shoulder of 3 meters on each side. 1-way main roads: minimum 13 meters wide, of which not less than 7 meters is for traffic, with a shoulder of 3 meters on each side. Secondary roads: minimum 8.5 meters for traffic, with a shoulder of 2 meters on each side. Sewage and waste water disposal: A waste water treatment plant must be set up as approved by the Board. Sewage and waste water drainage systems must be separated. Refuse disposal: Refuse storage and incineration areas must be sufficient with suitable refuse collection methods. Estate usage: Factories must be kept apart from residential and other business areas. Environmental protection: To prevent factories which generate smoke and malodor from being located in the industrial zones, factories in the industrial zones must be approved by the Board. Public utilities: The supply of water, electricity, telephones and post offices must be adequate. Time constraints: Within 2 years of the date of issue of the promotion certificate, 25% of the total land area must be developed with full public services and utilities.	except projects located in Bangkok and Samut Prakan will not be promoted.
7.19 Agricultural export zone (83101) Minimum project area of 500 rai. Of the total project area, not more than 60% can be devoted to processing agricultural exports, not more than 15% to residential areas and other business purposes, and not more than 25% for public services and utilities, The processing areas must be separated from residential and business areas. Services and facilities such as water, electricity and communication system must be adequate for the demand in the zone. A Board-approved central service unit for agricultural exports must be set up within the zone. Minimum road standards are as follows: 2-way main roads: minimum 18 meters wide, of which not less than 12 meters is for traffic, with a shoulder of 3 meters on each side, 1-way main roads: minimum 13 meters wide, of which not less than 7 meters is for traffic, with a shoulder of 3 waters on each side. Secondary roads: minimum of 8.5 meters for traffic, with a shoulder of 2 meters on each side. The main roads must be built to connect with state highways or to a port in order to facilitate transportation with the approval of the government agencies concerned. Sufficient facilities must be installed to prevent any environmental damage. Public services and utilities in the project must be properly maintained. Within 2 years of the date of issue of the promotion certificate, 25% of the total land area must be developed with full public services and utilities.	The project must be located in areas approved by the Board and not located where construction is prohibited by the Government nor where it will contradict town planning laws.
7.20 Gemstone or jewelry industrial center (83101) Minimum area of 100 rai. At least 40% of the area must be designated for gemstone or jewelry manufacturing. Must provide an area for gemstone or jewelry trading. Must provide an adequate security system. Must include a convention center, exhibition hall and business center. Must have adequate parking facilities. For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10% For projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 5 years, regardless of location.
7.21 Flatten factory (83101) In Zone 1, the flatten factory must be located in an industrial estate or a promoted industrial zone. The construction blueprints must be approved by the Board. The area used for the factory building must not exceed 70% of the total area. The building must not exceed 12 floors. The factory must be constructed in accordance with the factory and construction control laws. Adequate water treatment systems must be installed or the water treatment system of the industrial estate or the promoted industrial zone must be used. Refuse storage and incineration areas must be adequate with suitable refuse collection methods. Environment damage or any possible danger or disturbance to residential areas must be prevented and controlled. Parking facilities, canteens and external truck loading facilities must be provided. Activities which use large amount of water, create significant vibration and involve inflammable processes must obtain approval from the Board prior to rental. Adequate public utilities, including electricity, water, telephones and post office services must be provided. For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10 %. For project located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 5 years, regardless of location.
7.22 Convention hall (83101) Minimum capacity of 2000 seats. Convention hall facilities and equipment must be approved by the Board. The construction blueprints must be approved by the Board. For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10% Project located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 8 year, regardless of location.
7.23 International trade exhibition center (83101) Minimum project area of 50 rai, with minimum exhibition area of 30,000 square meters, of which 24,000 square meters must be indoors, There must be at least one exhibition building with minimum area of 10,000 square meters. The following facilities must be provided: The parking area must be least double the size of the exhibition area and not less than 60,000 square meters. Each hall must have a meeting room. The purchase, sale and delivery of products are prohibited in the exhibition hall, except for exhibitions which meet the criteria of the Department of Export Promotion or the Office of the BOI. For project located in Zone 1 or 3 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2522) and which is subject to import duty greater than or equal to 10%. For projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 8 years, regardless of location.
7.24 Warehousing (71920)
7.25 Cold storage (71920)
7.26 Disinfection services for products or produce (93319)
7.27 Infrastructure and services for aqua culture (95999)
7.28 Research and development (83242) For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than of equal to 10% For projects located in Zone 3 Exemption of import duty on machinery . Corporate income tax exemption will be granted for 8 years, regardless of location.
7.29 Refuse, industrial waste, or water disposal services (92000) For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10%. For projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 8 years, regardless of location.	Must be approved by the concerned government agencies.
7.30 Transportation of hazardous chemicals (92000) For project located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10%. Projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 8 years. regardless of location.	Must be approved by the concerned government agencies.
7.31 Educational institutes or vocational training centers (93131, 93139, 93141, 93150) Teaching must be provided in subjects related to industrial technology, engineering, science and technology. The number of the enrolled students in industrial technology, engineering, science and technology must not be less than 50% of total enrollment. For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10%. For projects located in Zone 3 Exemption of import duty on machinery. Corporate income tax exemption will be granted for 8 years, regardless of location.	Must be approved by the concerned government agencies.
7.32 Hospitals (93311) Projects located in Bangkok must have not less than 50 beds, while those located in other provinces must have not less the than 25 beds. There must be at least 2 ambulances for projects located in Bangkok and 1 for those located in other provinces. Must have rooms for examining out-patients, pharmacy, x-ray, surgical operations, laboratory, storage of files and registration, emergency, mortuary, kitchen, laundry, accommodation for nurses and hospital's workers. For a 2-story building or more, an elevator that can carry a bed or wheel-chair must be provided. There must be adequate and convenient parking space. For projects located in Bangkok Corporate income tax exemption will not be granted. For projects located in other provinces Corporate income tax exemption will be granted for 5 years. For projects located in Zone 1 or 2 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10%. For projects located in Zone 3 Exemption of import duty on machinery.
7.33 Thai motion picture production or related services (94110) The film must not be less than 35 mm. with sound track and must not be less than 80 minutes in duration. For production purposes, the following main machinery must be acquired: camera and lenses, stands and tripods, motor zooms, cranes, dollies and lighting. For support services, the following main machinery must be acquired: film processor, film printer, film splicer, magnetic recorder, film color analyzer, optical film printer and film projector. The project will only receive 50% import duty reduction on machinery which is not included in the tariff reduction notification of the Ministry of Finance (Notification No. C 13/2533) and which is subject to import duty greater than or equal to 10%.

End of Section 7

1. Agriculture and Agricultural Products
2. Minerals. Metals, and Ceramics
3. Light Industry
4. Manufacture of Metal Products, Machinery, and Transport Equipment
5. Electronics and Electrical Industry
6. Chemical Industry, Paper and Plastics
7. Services and Public Utilities

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