Request for approval to release machinery (before customs clearance)

1. Request for approval to deduct or exempt import duty for machinery that has not yet in the process of customs clearance or the machinery has been through customs clearance by paying reserved import duty.
2. Request for approval to withdraw bank guarantee against the payment of import duty

Steps for approval to release machinery before customs clearance
1. The company prepares information and fill in all relevant information via eMT Online
    (1 request/invoice)
    1.1 Invoice must include the following information;
         - Invoice No.
         - Invoice Date
         - Name list of machine/brand/spec/amount/unit
         - Import value/currency
    1.2 Import date (within the permitted period)
    1.3 Import Custom Office (customs office of destiantion for the release of goods)
    1.4 Import Country
    1.5 Foreign Exchange Rates (1 foreign currency unit = Thai Baht value)
    1.6 List of order in invoice / List of order in import declaration form
2. The company submits request via eMT online and the system will generate approval number (19 digits for example, Or Kor 0907M561000000002), as well as send 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 to release machinery before customs clearance
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 system.
3. eMT Online system 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 the import declaration form to the Customs Department’s system.

Process Flow Chart

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.

Request for approval of master list of machinery

The master list of machinery is a list of all machinery necessary for promoted project which fall under approval production process and capacity by BOI. This master list of machinery includes;
- machinery parts
- equipment, tools, appliances and prefabricated factory frame
- molds, mold parts, gripping equipment
- list of export machinery for repair and re-import

Type of master list of machinery
1. General master list of machinery refers to the list of machinery necessary for production, such as machinery used for promoted project, equipment, tools, measurement tools, inspection equipment, appliances, prefabricated factory frames, etc.

General master list of machinery includes;
1.1 Primary name refers to the name of the machinery in general master list
1.2 Secondary name refers to the name of the machinery in the general master list that appears on the customs declaration form.
2. List of spare parts refers to the list of spare parts of general machinery including component parts and accessories.
3. List of molds refers to the list of molds or equipment that can be equivalent to molds and mounting equipment, including mold parts and mounting equipment.

Important Information
1. User should know what the company's manufacturing process is.
2. User should know their factory’s plant layout (if any)
3. Certificate of efficiency is required for importing used machinery.
4. User should know that the machinery is in the list that can be manufactured or assembled in Thailand or not
5. User must apply for the service and training with the Investors Club Association before using eMT Online system.

Approval process to create master list of machinery via eMTs system
1. The company prepares information of production process from the agenda document that attached with the letter of notification of investment promotion approval by BOI and then create relationship link with the promoted products.
2. The company prepares general master list of machinery and create relationship link with the production process. Capacity information must be specified for the primary machinery.
    - Machinery efficiency certification must be prepared for used machines and its must be inform how capacity is calculated. For further information, please go to http://www.ifia-federation.org/
    - For the list of machinery that can be manufactured or assembled in Thailand (Negative list), additional specification information must be attached in the system.
3. The company fill in all relevant information via eMT system and submit request to the system.
4. The approval process of master list of machinery will consider in 3 levels as follows; 1. officer level 2. supervisor level and 3. director level. The request will first send to officer level to approve or disapprove the request in queue order.
     4.1 For incorrect information such as the name list not convinced to the machinery list (specified as spare parts or mold parts), or the relationship link with the production process is specified incorrectly, or incorrect user details, or incorrect method of capacity calculating, etc. The officer will return the request to user to change its information and resubmit the request according to the time frame specified by the officer.
     4.2 If all information is corrected, the request will send to the supervisor for further consideration.
     4.3 The supervisor will consider the result of the consideration in two separate cases.
          4.3.1 If the request is approved, it will proceed to the director level.
          4.3.2 If the request is disapproved, it will return to the officer level to reconsider.
          4.3.3 The director level approved the request.
5. The company received result notification via eMT Online system for requesting approval to release the machinery.