•The total investment during the first 5 years of corporate income tax exemption must not be less than 15 billion baht, excluding cost of land and working capital.
•An investment plan for parts production and a plan for parts utilization must be submitted and approved by the Board.
Rights and benefits:
•Exemption of import duties on machinery regardless of zone.
•5-year exemption of corporate income tax regardless of zone.
•Other rights and benefits shall be granted according to BOI Announcement