WORLD TRADE
ORGANIZATIONG/SCM/Q3/THA/23
11 June 2003
(03-3035)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
REPLIES BY THAILAND CONCERNING IDENTIFICATION OF MISSING ITEMS
AND FOLLOW-UP QUESTIONS POSED BY VARIOUS DELEGATIONS
REGARDING THE BOARD OF INVESTMENT PROGRAMME1
The following communication, dated 10 June 2003, has been received from the Permanent
Mission of Thailand.
_______________
Pursuant to the request for additional information contained in document
G/SCM/Q3/THA/21, Thailand would hereby like to s ubmit its responses to the mentioned documents.
Thailand is pleased to notify the SCM Committee that, as of 1 June 2003, 20 additional
projects of the previously notified 178 remaining projects under the BOI Programme, as per
G/SCM/Q3/THA/20 dated 23 April 2003, have expired.  As a result, there are currently 158 projects
remaining under the BOI Programme.  Thailand’s answers contained herein reflect this recent change.
Missing Items
Q2. Phase-out profile of non-joint venture projects (cf 'Annex 5' to G/SCM/Q3/THA/17)
Reply
On page 5 of G/SCM/Q3/THA/17 dated 18 December 2002, under the last paragraph of
item II.2:  Phase-out Plan, Thailand stated that, "To expedite the phase-out process, the BOI has a
plan to eliminate the export requirement linked to the joint venture criteria  that will gradually
decrease the number by approximately 40 per cent of the remaining 532 projects (see Annex 5).  The
phase-out plan of the projects left after the removal of the joint-venture criteria requirement will have
a similar phase-out pattern as of those 532 projects . . .” (emphasis added).
Thailand would like to clarify to the SCM Committee that although the BOI’s initial tentative
phase-out plan  prior to 18 December 2002 was to eliminate the export requirement for projects
remaining under the BOI Programme based on joint venture criteria, on 20 December 2002, the Board
of Investment decided to instead study the potential adverse impact of removing the export
requirement for projects under its Programme on Thailand's domestic market comprising both Thai
and non-Thai businesses, and hence the potential adverse impact on Thailand's economic, financial,and development needs.
On 8 April 2003, the Board of Investment decided to remove the export requirement for all
but 178 projects under its Programme based on the results of the above study.  Thus, unlike the BOI’s
                                                     
1 G/SCM/Q3/THA/21 & G/SCM/Q3/THA/22.G/SCM/Q3/THA/23
Page 2
initial tentative phase-out plan during early December 2002, the joint venture requirement was not a
factor in the Board’s decision of 8 April to remove the export requirement for those projects.  In other
words, the BOI did not distinguish between joint and non-joint venture projects when deciding to
remove the export requirement for a particular project.
As provided in Thailand's answer for item Q1 in G/SCM/Q3/THA/20  dated 23 April 2003,
the BOI’s phase-out plan for the remaining projects under its Programme is also based on the
potential adverse economic, financial, development impacts on Thailand's domestic market from
removing the export requirement of those projects.  Whether a project is a joint venture or not is not
relevant to the BOI’s phase-out plan, because both types of projects are treated alike regarding the
removal of their export requirement.  As a result, information relating to the joint or non-joint venture
status of remaining BOI projects is not nece ssary for an informed assessment of the BOI’s
Programme.2  Therefore, in Thailand's answers to items Q1 and Q2 of G/SCM/Q3/THA/20 , we did
not distinguish joint venture projects from non-joint venture projects, and as such, we provided the
combined phase-out profile for both types of projects in Q1 of the same document.
Q5 (a) A specific description of the product(s) produced under the project during the period of
1 January 2001through 31 December 2002
Reply
Details appear as per Attachment 1 (column 3).
Q5 (b) The HTS number (at least at the 4-digit level) for each of the products produced under
the project during the period of 1 January 2001 through 31 December 2002
Reply
Details appear as per Attachment 1 (column 2).
Q5 (c) If a production facility is subject to mo re than one BOI project, please indicate which
other rows of the spreadsheet relate to the same production facility.
Reply
Only a few projects share the same production facility.  Details appear in the table below:
Pairs of Projects that Share
the Same Production Facility
Project no. 12 and no. 19
Project no. 75 and no. 105
Project no.116 and no. 157
Project no. 141 and no. 147
                                                     
2 In G/SCM/Q3/THA/21 , various delegations requested additional responses from Thailand because in
their view, the responses provided by Thailand in G/SCM/Q3/THA/20  “do not provide a sufficient factual basis
for an informed assessment of the BOI’s programmes.”G/SCM/Q3/THA/23
Page 3
Q5 (e) The value, in US Dollars, of the produc ts produced under the project which were sold in
the Thai domestic market during calendar year 2001 and during calendar year 2002.
Reply
Export subsidies concern and affect international trade and the exportation of goods.
Therefore, Thailand considers that the value of domestic market sales of products produced under
BOI projects requested in Q5 (e), particularly when Thailand has already provided the value of
exported products produced under these projects in G/SCM/Q3/THA/20 , is not necessary for an
informed assessment of the BOI Programme.  However, to comply in good faith with G/SCM/102:
Decision of 19 December 2002 , Thailand would like to inform the SCM Committee that  most
projects under the BOI Programme must export at le ast 80 per cent of their production.  In other
words, domestic market sales comprise approximately 20 per cent of total sales.
Q5 (h) The percentage of production which is required to be exported under the project
Reply
Details appear as per Attachment 1 (column 6).
Q5 (j) A description of any benefits, other than income tax exemption, provided for under the
project.  Please indicate which of these benefits were actually granted during the period of1 January 2001 through 31 December 2002
Reply
As previously mentioned throughout G/SCM/Q3/THA/17 and during the course of bilateral
and plurilateral meetings with interested delegations since October 2002, the BOI abolished its export
subsidy scheme in August 2000.  Therefore, since August 2000, the BOI has not granted any benefits
under its Programme.
Q5 (k) Whether the project relates to a joint-venture entitled to benefit from the process of
removal of export requirements referred to in question 1.
Reply
As stated in our response to Q2 above, the BOI’s phase-out plan for the remaining projects
under its Programme is based on the potential adverse economic, financial, and development impacts
on Thailand's domestic market caused by the removal of these projects' export requirement.  Whethera project is a joint venture or not is not relevant to the BOI’s phase-out plan, because both types of
projects are not treated differently regarding the removal of their export requirement.  Therefore,
information relating to the joint or non-joint venture status of remaining BOI projects is not necessary
for an informed assessment of the BOI’s Programme.
Follow-up Questions
Is the decision by the BOI the only necessary process and hence sufficient to eliminate
legally the export requirement for those projects? When did this elimination formally becomeeffective?G/SCM/Q3/THA/23
Page 4
Reply
Once the Board of Investment made its decision to eliminate the export requirement, there are
no procedures to follow or legal requirement to meet. However, what the Board is now doing is to
exercise its authority to the extent possible while paying due regard to the acquired rights andlegitimate concerns of investors given the degree of financial and development needs.
Is there a difference in the treatment of join t and non-joint venture projects with respect
to the BOI's action? If so, please describe.
Reply
No, there is no difference in the BOI’s treatment of joint and non-joint venture projects with
respect to the BOI’s decision to eliminate their export requirement.  Please also refer to our replies to
Q2 and Q5 (k) above.
When does the working group expect to complete its study? Will the working group
prepare a report describing its findings and conclusions?
Reply
The working group expects to complete its study and submit its recommendations to the BOI
by June 2004.  The study process is time-consuming because several remaining projects have not yet
started operation, and the working group needs to monitor their performance and subsequent impacts
on Thailand’s domestic market.
Did Thailand request the HTS numbers from project beneficiaries in its questionnaires?
Reply
No.  Because the BOI does not use HTS numbers to categorize its activities, it did not request
HTS numbers from project beneficiaries.  Instead, the BOI individually matched each product
described in questionnaire responses with HTS Codes.  Details appear as per Attachment 1
(column 2).
Did Thailand intend to identify any other projects for which the export or tax exemption
information for the year 2002 is not yet available.  If so, please identify.
Reply
The BOI has identified all projects for which export or tax exemption information for the year
2002 is not available, as per Attachment 1 (column 9).  These projects are qualified with explanatory
note N.A. (1) or (2) in column 9.
Please explain why no export or tax exemption information was provided for the year
2002, for any reason other than different fiscal year.
Reply
As indicated in the footnotes on page 12 of G/SCM/Q3/THA/20 , and again in the footnotes
at the bottom of Attachment 1, the two reasons why export or tax exemption information is not
available are: (1) the relevant company did not re turn the BOI questionnaire requesting the mentioned
information, or (2) the relevant company has not yet started its operation.G/SCM/Q3/THA/23
Page 5
Please disaggregate the projects that have not yet started operation from the projects for
which the questionnaire was not returned, in the table, in order to allow us to have a clear
picture as to which projects have not yet started operations.
Reply
Details appear as per Attachment 1 (column 9).  In column 9, projects that have not yet started
operation are qualified with the note N.A. (3), while projects for which the BOI questionnaire was not
returned are qualified with the note N.A. (1).
Please describe any consequences that may be imposed, for projects which fail to satisfy
export performance requirements.  Are such consequences discretionarily or mandatorily
applied by Thailand?
Reply
When a project fails to abide by the rules indi cated in its promotion certificate, the Board of
Investment may withdraw incentives and revoke the project’s certificate.  In practice, the BOI
monitors export performance by averaging beneficiaries’ export performance over the course of
3 years.  As a result, most beneficiaries can easily meet the BOI export requirement.  There have been
some projects that failed to meet the BOI’s requirement; however, they ceased operating soonafterwards since they were by nature export-oriented and financially dependent on export earnings.  In
those cases, the promotion certificates were revoked automatically.
It is important to note that exportation performance is only one of several criteria that the BOI
considers when granting incentives, and was included in the BOI’s criteria in order to stimulateThailand's economy in accordance with our economic, financial, and development needs. As Thailand
stated on page 4 of G/SCM/Q3/THA/17 , under section II.1: Nature and Operation of the Programme,
the Programme’s objectives are “to attract investment and to solve the problem of development
disparities between the urban and rural areas, which constitutes serious social and development
problems in Thailand.  Some of the BOI’s measures are considered “export subsidies” because they
are tied with a condition that operators must export.”
If a project fails to satisfy an export perf ormance requirement, may the Thai authorities
deem a prior year's income tax exemption to be void and retroactively levy income tax on the
project? If so please describe in detail how th e amount of forfeiture of such prior year advances
of the subsidy is determined and levied.
Reply
In the past, the BOI did not have the authority to retroactively levy income tax on projects
under its Programme until the Investment Promotion Law was amended on 1 December 2001. From
BOI statistics, there was no forfeiture of such prior year advances of the subsidy determined andlevied during the period of December 2001 to December 2002 since all projects under the Programme
were able to comply with the BOI’s export requ irement.  Undoubtedly, during said period, Thailand's
economy had already started to recover as a result of the picking up of trade and investment.
Please provide the number and phase-out schedule of export performance requirements
for projects by sector (as was done for the pha se out of income tax exemption in the reply to
question 3), including any projects for which the subsidies are no longer being provided, if the
projects are still subject to export requirements.G/SCM/Q3/THA/23
Page 6
Reply
Details appear as per Attachment 2.
Please provide the number and phase-out schedule of export performance requirements
for projects by the following sectors: motor ve hicles for transport of goods, air conditioning,
rubber, textiles, clothing, and footwear (as was done for the phase out of income tax exemption
in the reply to question 3), including any projects for which the subsidies are no longer being
provided, if the projects are still subject to export performance requirements.
Reply
Details appear as per Attachment 3.
Follow-up Questions from Australia
Could Thailand further clarify what footnote 4.2 (the company has not yet started its
operation) in document G/SCM/Q3/THA/20 means?
Reply
After a company receives promotion approval fr om the Board of Investment, it must start
operation within 30 months in order to enjoy its tax exemption privileges.  Therefore, the phrase "the
company has not yet started its operation" means that the relevant company has not yet exported or
utilized its income tax exemption incentive.
Is Thailand suggesting that it is giving priority to some projects depending on the stage
of start up?
Reply
No.  When the Board of Investment decided to remove the export requirement for over 65 per
cent of the projects with export subsidies, "the stage of start up" of those projects was not the criteriafor the Board’s decision.  As mentioned in Thailand’s replies to Q2, Q5 (k), and Follow-up
Question 2, the only criterion for the Board’s decision is the potential adverse economic, financial,
and development impacts on Thailand's domestic market caused by the removal of a project’s export
requirement.G/SCM/Q3/THA/23
Page 7ATTACHMENT 1
UNIT:  Million US$
VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
1 8501 Stepping & Synchronous Motors Jun-2006 Jun-2003 80 0.00 0.00 0.00 0.00 N.A. (1)
2 8527 Audio Set Jun-2006 Jun-2003 80 299.37 300.11 3.06 0.00 N.A. (2)
3 6305 Bag Jun-2010 Jun-2003 80 0.00 0.00 0.00 0.00 N.A. (1)
4 6101-6217 Garment Jun-2010 Jun-2003 80 0.00 0.21 0.00 0.00 N.A. (2)
5 4412 Parawood Flooring & Parquet Jul-2010 Jul-2003 80 0.56 0.55 0.01 0.01
6 4420 Parawood Furniture & Parts Jul-2010 Jul-2003 80 5.63 7.33 0.06 0.07
7 7102 Cut/Polished Diamond Jul-2010 Jul-2003 80 10.30 11.20 0.00 0.01
8 3919-21 Plastic Parts Jul-2006 Jul-2003 80 0.00 0.00 0.00 0.00 N.A. (1)
9 6306 Sleeping Bag Shell;  Tent Shell Jul-2010 Jul-2003 80 1.52 4.32 0.04 0.00 N.A. (2)
10 7325, 8460-1 Die Casting Aug-2006 Aug-2003 80 0.45 0.33 0.12 0.02
11 8706-9 Electro Power Steering Motor & Parts Aug-2010 Aug-2003 80 6.01 7.18 0.00 0.00 N.A. (2)
12 8528 TV;  PCBA Sep-2010 Sep-2003 80 212.13 0.00 0.70 0.00 N.A. (2)
13 3926 Plastic Parts For Electrical Products Oct-2006 Oct-2003 80 0.00 0.00 0.00 0.00 N.A. (1)
14 3926 Gloves (PVC) Oct-2006 Oct-2003 80 1.59 1.44 0.06 0.05
15 4420 Parawood Furniture & Parts Oct-2010 Oct-2003 80 15.24 18.65 1.39 1.26
16 3924-6 Plastic Products Oct-2006 Oct-2003 80 0.00 0.00 0.00 0.00 N.A. (1)
17 8517 Telephone Nov-2010 Nov-2003 80 4.27 6.51 0.04 0.14
18 6101-6217 Garment Nov-2005 Nov-2003 80 1.58 1.60 0.08 0.02
19 8529 Deflection Yoke Dec-2005 Dec-2003 80 38.00 29.62 0.69 0.00 N.A. (2)
20 9106 Time Recorder Dec-2010 Dec-2003 80 0.90 2.38 0.03 0.04
21 8544 Enamelled Copper Wire Jan-2007 Jan-2004 80 10.12 7.76 0.52 0.48
22 3924-6 Furniture Jan-2009 Jan-2004 80 7.55 7.92 0.13 0.00 N.A. (2)
23 8203 Plier Jan-2006 Jan-2004 80 3.42 2.79 0.11 0.12
24 8415 Air Conditioner Jan-2011 Jan-2004 80 45.41 60.39 0.00 0.62
25 8415 Air Conditioner Feb-2007 Feb-2004 80 63.85 46.03 0.10 0.00 N.A. (2)
26 5701, 5703-5 Carpet Mar-2011 Mar-2004 80 0.18 1.13 0.01 0.07G/SCM/Q3/THA/23
Page 8VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
27 3919-21 Plastic Parts Mar-2006 Mar-2004 80 0.00 0.00 0.00 0.00 N.A. (1)
28 6101-6217 Garment Mar-2006 Mar-2004 80 3.40 2.56 0.02 0.00
29 8501 Induction Motor Apr-2006 Apr-2004 80 4.34 5.79 0.24 0.29
30 3923 Plastic Bag Apr-2011 Apr-2004 80 2.65 3.12 0.26 0.18
31 3924-6 Plastic Products Apr-2006 Apr-2004 80 0.00 0.00 0.00 0.00 N.A. (1)
32 4412 Parawood Flooring & Parquet Apr-2011 Apr-2004 80 44.34 101.97 0.00 1.62
33 5903-11 Textile Apr-2011 Apr-2004 80 1.84 0.00 0.14 0.00 N.A. (2)
34 8544 Enamel Wire Apr-2011 Apr-2004 80 0.00 0.11 0.00 0.02
35 4421 Wooden Product Apr-2006 Apr-2004 80 0.00 0.00 0.00 0.00 N.A. (2)
36 8501 Motor For Electronic Products Apr-2006 Apr-2004 80 70.01 54.69 0.62 0.00 N.A. (2)
37 5903-11 Weaving May-2006 May-2004 80 0.01 0.00 0.00 0.00 N.A. (2)
38 5809 Furniture Upholstery May-2011 May-2004 80 0.79 0.00 0.00 0.00 N.A. (2)
39 9028 Panel Meter May-2011 May-2004 80 1.26 2.31 0.61 1.89
40 6305-6 Bag May-2011 May-2004 80 9.08 9.00 0.01 0.02
41 6101-6217 Garment May-2006 May-2004 80 0.00 0.00 0.00 0.00 N.A. (2)
42 4006 Moulded Rubber May-2011 May-2004 80 0.33 2.14 0.03 0.12
43 8415 Compressor Jun-2007 Jun-2004 80 0.00 0.00 0.00 0.00 N.A. (1)
44 5911 Fabric Dyeing Jun-2009 Jun-2004 80 4.70 5.03 0.22 0.30
45 4420 Parawood Furniture Jul-2011 Jul-2004 80 7.15 0.00 0.13 0.00 N.A. (2)
46 5511, 5307-8 Textured Yarn Jul-2006 Jul-2004 80 0.00 0.00 0.00 0.00 N.A. (2)
47 4418 Furniture Parts Jul-2006 Jul-2004 80 3.02 1.46 0.00 0.00 N.A. (2)
48 9006 Optical Plastic Lens Jul-2007 Jul-2004 80 99.32 45.87 3.17 0.00 N.A. (2)
49 8544 Plug Cords Aug-2007 Aug-2004 80 0.62 0.73 0.00 0.00 N.A. (2)
50 9608 Ball Pen Aug-2006 Aug-2004 80 0.00 0.00 0.00 0.00 N.A. (2)
51 4002-3 Concentrated Latex Sep-2006 Sep-2004 80 4.32 5.86 0.04 0.03
52 3926 Helmet Sep-2006 Sep-2004 80 0.00 0.00 0.00 0.00 N.A. (1)
53 7615, 7323 Cookware Sep-2006 Sep-2004 80 16.88 18.85 0.19 0.12
54 3911 Recycled Plastic Resin Oct-2006 Oct-2004 80 1.27 1.32 0.00 0.00 N.A. (2)G/SCM/Q3/THA/23
Page 9VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
55 9501-2 Toy Oct-2006 Oct-2004 80 26.20 23.67 5.43 5.13
56 8418 Fin Tube Evaporator Oct-2011 Oct-2004 80 0.09 0.63 0.00 0.01
57 8513 Desk Lamp Oct-2007 Oct-2004 80 7.44 6.51 0.12 0.00
58 8539 Micro & Subminiature Lamp Nov-2011 Nov-2004 80 0.15 0.74 0.00 0.00 N.A. (2)
59 3926 Plastic Products Dec-2011 Dec-2004 80 0.09 0.27 0.00 0.00 N.A. (2)
60 4412 Parawood Flooring & Parquet Dec-2006 Dec-2004 80 1.65 0.00 0.02 0.00 N.A. (2)
61 8414 Ceiling Fan Jan-2011 Jan-2005 80 0.00 43.56 0.00 2.69
62 7101 Pearls Jan-2012 Jan-2005 80 0.00 0.47 0.00 0.00 N.A. (2)
63 9017 Levels Jan-2008 Jan-2005 80 7.86 5.56 0.76 0.28
64 3923 Plastic Bag Feb-2012 Feb-2005 80 0.00 17.41 0.00 0.17
65 8517 Telephone Mar-2012 Feb-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
66 7615, 7323 Cookware Mar-2007 Mar-2005 80 28.79 18.15 2.28 1.30
67 5902 Tyrecord Mar-2008 Mar-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
68 3601 Elastic Webbings Mar-2012 Mar-2005 80 0.00 2.25 0.00 0.00 N.A. (2)
69 8501 Induction Motor Apr-2007 Apr-2005 80 8.34 10.20 0.19 0.23
70 4412 Parawood Flooring & Parquet Jun-2007 Jun-2005 80 2.23 0.71 0.00 0.00 N.A. (2)
71 6101-6217 Textile Products Jun-2007 J un-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
72 8539 Lamp Jun-2012 Jun-2005 80 0.00 226.15 0.00 0.00 N.A. (2)
73 8529 Television Chassis Jul-2008 Jul-2005 80 54.05 44.39 0.54 0.09
74 3304, 9616 Powder (Body & Face) Jul-2012 Jul-2005 80 0.00 0.41 0.00 0.00 N.A. (2)
75 9009 Copy Machine Jul-2008 Jul-2005 80 178.52 135.79 2.86 1.84
76 8528-9, 8521-
2Electronic Products Jul-2010 Jul-2005 80 259.51 276.97 11.78 12.59
77 3920 PVC Film & Sheet Jul-2007 Jul-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
78 8517  Telephone Aug-2008 Aug-2005 80 2.02 0.00 0.00 0.00 N.A. (2)
79 8414 Ceiling Fan Aug-2007 Aug-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
80 6101-6217 Garment Nov-2008 Nov-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
81 3926 Compounded Plastic Dec-2008 Dec-2005 80 0.00 0.00 0.00 0.00 N.A. (1)
82 4412 Fibre Board Jan-2011 Jan-2006 80 8.52 22.14 0.94 2.54G/SCM/Q3/THA/23
Page 10VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
83 9017 Measuring Tape Feb-2009 Feb-2006 80 15.93 8.12 2.09 0.74
84 4011 Radial Tire Mar-2009 Mar-2006 80 0.00 0.00 0.00 0.00 N.A. (1)
85 4419 Kitchen Set (Parawood) Mar-2008 Mar-2006 80 0.67 0.67 0.02 0.00 N.A. (2)
86 5603 Non-Woven Fabric Mar-2008 Mar-2006 80 14.22 6.41 5.94 2.80
87 6913 Souvenir Mar-2013 Mar-2006 80 0.00 0.00 0.00 0.00 N.A. (1)
88 3926 Plastic Parts For Electronic Products Mar-2009 Mar-2006 80 0.02 0.08 0.00 0.00 N.A. (2)
89 8414 Compressor Mar-2009 Mar-2006 80 3.51 7.40 0.07 0.22
90 8527 Audio Set Apr-2009 Apr-2006 80 25.21 9.04 0.04 0.34
91 6101-6217 Garment Apr-2013 Apr-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
92 8704 Pick-up Truck May-2008 May-2006 * 358.45 0.00 7.85 0.00 N.A. (2)
93 8414 Compressor May-2009 May-2006 80 1.82 11.98 0.30 0.82
94 8537 Switch Box May-2009 May-2006 80 0.00 0.00 0.00 0.00 N.A. (1)
95 8418 Refrigerator May-2009 May-2006 80 34.26 33.22 0.69 0.60
96 6305 Bag May-2011 May-2006 80 8.66 16.70 0.04 0.08
97 6303 Curtain May-2013 May-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
98 8517 Answering Telephone Set Jun-2013 Jun-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
99 5911 Textile Dyeing Jun- 2013 Jun-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
100 4420 Parawood Furniture Jun-2013 Jun-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
101 4420 Parawood Furniture Jul-2008 Jul-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
102 8504 Ballast Aug-2013 Aug-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
103 6212 Garments Part Sep-2013 Sep-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
104 8506 Battery Pack Sep-2009 Sep-2006 80 0.53 0.09 0.00 0.00
105 8517 Fax Machine Sep-2009 Sep-2006 80 107.27 143.43 1.12 2.41
106 8452 Sewing Machine Oct-2013 Oct-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
107 6212 Brassiere Oct-2009 Oct-2006 80 10.08 15.53 0.18 0.48
108 3926 Plastic Parts Nov-2009 Oct-2006 80 0.00 0.00 0.00 0.00 N.A. (3)
109 8450 Washing Machine Dec-2009 Nov-2006 80 28.24 50.63 1.55 1.46
110 7301 Metal Parts Nov-2009 Nov-2006 80 0.00 0.00 0.00 0.00 N.A. (3)G/SCM/Q3/THA/23
Page 11VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
111 3926 Gloves (PVC) Dec-2009 Dec-2006 80 0.22 0.30 0.01 0.01
112 5809 Automobile Upholstery Feb-2011 Feb-2007 80 0.89 6.00 0.00 0.03
113 8501 Fan Motor Mar-2009 Mar-2007 80 4.78 11.64 0.00 0.00 N.A. (2)
114 5402-5 Yarn Apr-2014 Apr-2007 80 0.00 0.00 0.00 0.00 N.A. (3)
115 5511, 5307-8 Textured Yarn Apr-2014 Apr-2007 80 0.00 0.00 0.00 0.00 N.A. (3)
116 9616, 3402,
3303-4Body Care Products Jul-2010 Jul-2007 80 86.23 38.73 3.93 1.91
117 6101-6217 Garment Jul-2010 Jul-2007 80 0.00 0.00 0.00 0.00 N.A. (1)
118 8537 Switch Box Aug-2010 Aug-2007 80 0.00 0.00 0.00 0.00 N.A. (1)
119 8544 Tin/Solder Plated Copper Wire Oct-2010 Oct-2007 80 0.43 0.52 0.00 0.01
120 5911 Fabric Dyeing Nov-2009 Nov-2007 80 6.81 6.83 0.00 0.08
121 8708 Front Strut Module Dec-2009 Dec-2007 80 38.58 17.66 0.19 0.82
122 3923 Plastic Bag Jan-2010 Jan-2008 80 0.00 0.00 0.00 0.00 N.A. (1)
123 5205-6, 5402-
5Yarn Jan-2013 Jan-2008 80 0.00 0.00 0.00 0.00 N.A. (1)
124 8103 Tantalum Capacitor Powder Jan-2010 Jan-2008 80 68.01 54.55 2.03 2.27
125 8707 Car Body Parts Feb-2010 Feb-2008 * 0.00 0.00 0.00 0.00 N.A. (2)
126 6101-6217 Garment Feb-2011 Feb-2008 80 0.00 0.00 0.00 0.00 N.A. (3)
127 4420 Parawood Furniture & Parts Feb-2011 Feb-2008 80 1.24 2.05 0.00 0.00 N.A. (2)
128 8536 Terminal Block Mar-2011 Mar-2008 80 1.91 2.29 0.03 0.00 N.A. (2)
129 8703-4 Car Jun-2010 Jun-2008 * 541.45 370.76 0.00 0.00 N.A. (2)
130 8528-9, 8521-
2Electronic Products;  Electronic Parts Jun-2010 Jun-2008 80 86.49 94.30 3.26 0.00 N.A. (2)
131 7804 Lead Frame Aug-2010 Aug-2008 80 0.00 0.00 0.00 0.00 N.A. (3)
132 6913 Doll Nov-2010 Nov-2008 80 0.53 0.00 0.00 0.00 N.A. (2)
133 2909 Ethyl Alcohol Dec-2014 Dec-2008 80 0.00 0.00 0.00 0.00 N.A. (3)
134 3926 Compounded Plastic Jan-2012 Jan-2009 80 0.16 0.37 0.00 0.00 N.A. (1)
135 6101-6217 Garment Jan-2011 Jan-2009 80 16.74 20.58 0.40 0.00 N.A. (2)
136 3923 Plastic Bag Feb-2011 Jan-2009 80 0.34 0.60 0.00 0.00 N.A. (2)
137 3919-21 Plastic Parts Apr-2012 Apr-2009 80 0.00 1.15 0.00 0.00 N.A. (2)G/SCM/Q3/THA/23
Page 12VALUE OF EXPORT VALUE OF TAX
EXEMPTIONNO. HTS
CODEPRODUCT EXPIRY DATE
OF EXPORT
REQ.EXPIRY DATE
OF EXPORT
SUBSIDYREQUIRED
EXPORT
(%)
2001 2002 2001 2002REMARK
138 6101-6217 Garment Jun-2011 Jun-2009 80 0.00 0.00 0.00 0.00 N.A. (3)
139 9616, 3402 Hair products Oct-2012 Oct-2009 80 0.00 0.00 0.00 0.00 N.A. (3)
140 8415 Air Conditioner Dec-2012 Dec-2009 80 0.00 2.47 0.00 0.00 N.A. (2)
141 3306 Toothpaste Jan-2013 Jan-2010 80 0.00 0.00 0.00 0.00 N.A. (3)
142 7301 IBC Repainting Mar-2012 Mar-2010 80 0.00 0.00 0.00 0.00 N.A. (3)
143 7104 Jewelry Mar-2012 Mar-2010 80 0.00 0.40 0.00 0.00 N.A. (2)
144 6216 Golf Glove Mar-2012 Mar-2010 80 0.00 8.42 0.00 0.25
145 9616, 3402,
3303-4Hair Care products Apr-2013 May-2010 80 0.00 0.00 0.00 0.00 N.A. (3)
146 8507 Car Battery May-2013 May-2010 80 0.00 0.00 0.00 0.00 N.A. (3)
147 3306 Toothpaste Jul-2013 Jul-2010 80 0.00 0.00 0.00 0.00 N.A. (3)
148 8414 Scroll Compressor Aug-2012 Aug-2010 80 0.00 0.38 0.00 0.03
149 8708 Electrically Powered Hydraulic
SteeringMar-2013 Mar-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
150 8703 Car Mar-2013 Mar-2011 * 0.00 0.00 0.00 0.00 N.A. (3)
151 5205-6, 5401 Thread Apr-2013 Apr-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
152 6212 Garment Jun-2013 Jun-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
153 6101-6217 Garment Jun-2013 Jun-2011 80 449.67 0.00 0.00 0.00 N.A. (3)
154 4011 Automobile Tire Sep-2014 Sep-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
155 6302-3, 9404 Quilt & Pillow Dec-2013 Dec-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
156 4819 Packaging Product May-2013 May-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
157 9616, 3402,
3303-4Personal Care Products Jun-2013 Jun-2011 80 0.00 0.00 0.00 0.00 N.A. (3)
158 2803 Carbon Black Jul-2013 Jul-2011 80 0.00 0.00 0.00 0.00 N.A. (3)G/SCM/Q3/THA/23
Page 13Remarks:
1. As of 1 June 2003, the number of projects with export subsidies decreases to 158 projects from the previously notified 178 p rojects since the export subsidies
and requirements for 20 projects have already expired.
2. Year 2001  1US$  =  44.477 bahts
    Year 2002  1US$  =  43.317 bahts
Source: Bank of Thailand
3.  N.A. (1) means the company did not return the questionnaire  requesting information on value of export and tax exemption.
    N.A. (2) means value of export or/and tax exemption of the year 2002 are not yet available due to the vary fiscal year of e ach company.
   The mentioned information should be ready by the end of 2003.
    N.A. (3)  means the company has not yet started its operation.
4.(*)  For the manufacture of car assemblies, the BOI does not a ssign the percentage of export requirement.  Instead, the corpo rate income tax exemption is derived
from export earnings.G/SCM/Q3/THA/23
Page 14 ATTACHMENT 2
PHASE OUT YEAR OF EXPORT REQUIREMENT SECTOR
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014TOTAL
# OF PROJECTS
Rubber and wood products 2 1 1 3 1 8
Mining, Ceramics and basic metals 11
Light Industry 1 8 2 5 4 8 11 4 11 2 56
Metal Products, machinery and transport equipment 3 2 2 5 4 2 3 21
Electronic industry and electrical appliances 1 4 7 3 7 7 7 3 3 42
Chemical, paper and plastic 8 1 1 3 2 3 5 3 4 30
TOTAL 2 2 5 1 2 1 12 02 32 41 4 2 07 1 5 8
Remarks:
1. As of 1 June 2003, the number of projects with export subsidies decreases to 158 projects from the previously notified 178 pr ojects since the export
subsidies and requirements for 20 projects have already expired.
2.  The export subsidies for 81 of the remaining 158 projects will be expired by December 2005.G/SCM/Q3/THA/23
Page 15ATTACHMENT 3
PHASE OUT YEAR OF EXPORT REQUIREMENT SECTOR
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014TOTAL
# OF PROJECTS
Motor vehicles for transportation of goods* 1 1
Air Conditioners 11 2
Rubber 1 1 1 1 4
Clothing 2 1 1 2 3 4 13
Textile 1 2 1 2 2 1 2 1 5 2 19
Footwear 0
Others 1 20 11 7 16 20 17 12 11 4 119
TOTAL 2 25 12 11 20 23 24 14 20 7 158
Remarks:
1. As of 1 June 2003, the number of projects with export subsidies decreases to 158 projects from the previously notified 178 pr ojects since the export subsidies
and requirements for 20 projects have already expired.
2.(*)  After reviewing and matching the products with the HTS Code, there is only one project that falls under  the HTS Code  o f "8704".
  The other three car assembling projects produce passenger cars under the HTS Code of  "8702-3"
3. The export subsidies for 81 of the remaining 158 projects will be expired by December 2005.
__________