10 To encourage industrial decentralization

To encourage industrial decentralization, the Board will grant promotion status to existing 
activities in the Center area, whether being BOI-promoted or not, if they relocate to other regions.
The following criteria are used:

1. The operation must relocate from Zone 1 to Zone 2, or from Zone 1 or Zone 2 to Zone 3; 

2. The operation must relocate to industrial estates or promoted industrial zones; 

3. The type of activity must be one that is included in the List of Activities Eligible for promotion and the size of the investment must be in accordance with that specified by the Board;

4. The existing operation must be closed down and the operation at the relocated operation must start within two years from the dated of receiving the promotion certificate;

5. The relocated project is granted tax and non-tax privileges as follows:

  5.1. Projects relocated to industrial estates or promoted industrial zones in Zone 2, except in LaemChabang Industrial Estate or industrial estates or promoted industrial zones in Rayong Province, will be granted corporate income tax exemption for a period of seven years, provided that projects with a capital investment of 10 million bath or more (excluding cost of land and working capital) obtain ISO 9000 or similar international certification within two years from the start-up date of the new plant, otherwise corporate tax exemption will be reduced by one year;