Request approval for using bank guarantee for import duty on machinery

Bank guarantee will be permitted if;
Case No. 1: The company granted approval for investment promotion but the BOI’s promotion certificate has not yet issued. In this case, the bank guarantee will be permitted if the company has already accepted promotion status.
Case No.2: The promotion certificate is issued by BOI, but the master list of machinery has not completed or the request is still in the process.

Consideration process of approval
The consideration is separated into 3 cases as follows;
1. If BOI has not yet issued promotion acceptance.
    - Bank guarantee is not permitted.
2. If the company received approval for investment promotion and already accepted promotion status.
    - Bank guarantee is permitted for import duty on machinery (import duty only).
3. The company received BOI’s promotion certificate.
    - Bank guarantee is permitted for import duty and VAT on machinery.

Approval process for using bank guarantee
1. The company prepares information and fill in all relevant information via eMT Online system.
    (1 request/invoice)
    1.1 Invoice must include the following information;
          - Invoice No.
          - Invoice Date
          - Name list of machinery/brand/spec/amount/unit
          - Import value/currency
          - List of order in invoice / List of order in import declaration form
     1.2 Machinery efficiency certificate must be prepared for the used machinery. For further information, please go to http://www.ifia-federation.org/
2. The company submits request via eMT online and the system will generate approval number (19 digits for example, Nor Ror 0907M561000000001), as well as send the electronic information (XML) simultaneously to the Customs Department.
3. The company sends the approval number to shipping agency to prepare the import declaration form for customs clearance.

Process Flow Chart


Approval process for using bank guarantee for import duty on machinery
1. User send invoice to shipping agency for issuance the draft of import declaration form.
2. User prepares information related to the import declaration form and submit request via eMT Online.
3. eMT Online send information to the Customs Department.
4. The customs department’s system received information and send information back to eMT system.
5. eMT system approved and generate approval number (Nor Ror) to user.
6. User send approval number to shipping agency.
7. The shipping agency key in data of import declaration form to the customs department’s system.