Our BOI factory was flooded. What happens to the damaged machinery and raw materials?
1. Three measures
New machinery imported to replace damaged equipment is exempt from import duty;
Damaged duty-free machinery and raw materials can be written off without paying tax;
Companies can apply to raise approved capacity to make up lost production.
2. Conditions and deadline
The company must be in an officially declared flood area;
Apply within six months after the flood situation ends; the end of the flood is determined by government notice;
Proof of loss is required.
3. First step after the water recedes
Before cleaning up, photograph and record each item against the BOI registered list: equipment numbers, registration batches, raw material records and site photos. Once the site is cleared, this evidence cannot be recovered.
4. Enquiries
BOI telephone 02-553-8111, email head@boi.go.th, Line @boinews.
5. Basis and scope of service
Basis: BOI press release PR168/2569 (29 September 2026), BOI Announcement 15/2567 and OBOI Announcement Por. 7/2568. Eligibility is subject to the BOI's determination. See also BOI Flood Relief: Three Measures.
Related services: BOI End-to-End Compliance Services
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