Reference
·Primary source
BOI Section 8 Medical Device and Optical Equipment Incentive
0% import duty on lens, frame, smart-glasses inputs; 8-year CIT holiday
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule extends to medical-device and optical-equipment manufacturing, granting 0 percent import duty on lens-edging machinery, frame-assembly tooling, smart-glasses display modules and prototypes, plus a corporate income tax holiday of up to eight years. Combined with the Thai Customs Department tariff schedule for HS 9001 (lenses) and HS 9004 (spectacle frames), and the premium-import rebate covering bonded-warehouse routings for Ray-Ban, Oakley, Persol, Prada and Gucci frames, the incentive stack compounds against parallel-import grey-market channels. EssilorLuxottica, Hoya, Zeiss, Rodenstock, Mahatas Optical and Top Charoen Optical have all secured Section 8 certificates or duty-rebate scopes between 2024 and 2026.
Figure in context
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule extends to medical-device and optical-equipment manufacturing, granting 0 percent import duty on lens-edging machinery, frame-assembly tooling, smart-glasses display modules and prototypes, plus a corporate income tax holiday of up to eight years. Combined with the Thai Customs Department tariff schedule for HS 9001 (lenses) and HS 9004 (spectacle frames), and the premium-import rebate covering bonded-warehouse routings for Ray-Ban, Oakley, Persol, Prada and Gucci frames, the incentive stack compounds against parallel-import grey-market channels. EssilorLuxottica, Hoya, Zeiss, Rodenstock, Mahatas Optical and Top Charoen Optical have all secured Section 8 certificates or duty-rebate scopes between 2024 and 2026.
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule extends to medical-device and optical-equipment manufacturing, granting 0 percent import duty on lens-edging machinery, frame-assembly tooling, smart-glasses display modules and prototypes, plus a corporate income tax holiday of up to eight years. Combined with the Thai Customs Department tariff schedule for HS 9001 (lenses) and HS 9004 (spectacle frames), and the premium-import rebate covering bonded-warehouse routings for Ray-Ban, Oakley, Persol, Prada and Gucci frames, the incentive stack compounds against parallel-import grey-market channels. EssilorLuxottica, Hoya, Zeiss, Rodenstock, Mahatas Optical and Top Charoen Optical have all secured Section 8 certificates or duty-rebate scopes between 2024 and 2026.
Time scope
FY2024-FY2027 incentive window
Source basis
Primary source
Interpretation notes
What this tells you
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule extends to medical-device and optical-equipment manufacturing, granting 0 percent import duty on lens-edging machinery, frame-assembly tooling, smart-glasses display modules and prototypes, plus a corporate income tax holiday of up to eight years. Combined with the Thai Customs Department tariff schedule for HS 9001 (lenses) and HS 9004 (spectacle frames), and the premium-import rebate covering bonded-warehouse routings for Ray-Ban, Oakley, Persol, Prada and Gucci frames, the incentive stack compounds against parallel-import grey-market channels. EssilorLuxottica, Hoya, Zeiss, Rodenstock, Mahatas Optical and Top Charoen Optical have all secured Section 8 certificates or duty-rebate scopes between 2024 and 2026.
What not to do with it
Use the linked report for interpretation and keep basis differences explicit.
Related figures
Adjacent numbers that add context without drowning the value.
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