Free Zone (“FZ”) or Export Processing Zone
(“EPZ”) : Changes to duty privilege treatment and
qualifying criteria
On 17 December 2015, the Ministry of Finance (“MOF”) issued
“Notification of Ministry of Finance regarding Exemption and
Reduction of Custoof Ministry of Finance regarding Exemption and
Reduction of Customs Duty Rates Schedule under Section 12 of the
Customs Tariff Decree B.E. 2530 (No. 13)”. The purpose of this
Notification is twofold:
Notification dated 6 January 2012, which relates to the duty
privilege treatment and corresponding qualifying criteria that
apply to goods produced in a Free Zone (FZ) or Export
Processing Zone (EPZ) which are subsequently sold or
consumed domestically; and
clarify the duty privilege treatment for goods imported ms Duty Rates Schedule under Section 12 of the