In February 2007, TPARK was officially approved to establishment a Free Zone area to be operated by the Customs Department at TPARK Bangna.

Free Zone Privileges

• Relief from Import Duties/Taxes

  Items entering a Free Zone which are not subject to import taxes and duties included: (1) Machinery, equipment, and parts; (2) Foreign merchandise; and (3) Merchandise transferred from other Free Zones. Merchandise transferred from other Free Zones. In addition the imported merchandise removed into or manufactured in a Free Zone is also not subject to Value Added Tax (VAT), excise taxes, alcohol tax, and tax stamp and fees under the Alcohol Act, Tobacco Act, and Playing-Card Act. Additionally, a "ZERO" tax rate is applied to calculate VAT for domestic merchandise removed into a Free Zone, provided that such merchandise is subject to export duty or is exempt from export duty under the Customs Act.

• Relief from Import Duties on Re-Exports

  Accordingly, when foreign merchandise is brought into a Free Zone, no taxes and duties is payable until and unless the merchandise leaves the Zone and enters Thailand for consumption. Only then is the merchandise considered imported and the duty payable. If the imported merchandise is re-exported to other countries, no Customs duty is charged.

• No Requirement for Standard/Quality Control

  Merchandise or domestic raw materials removed into a Free Zone for manufacturing, mixing, assembling, packing, or any other operations is relieved from standard/quality control requirements or any other similar requirements; provided that such merchandise is re-exported to other countries.

• Duty Exemption on Waste/Scrap

  If the processor or manufacturer is conducting its operations within a Free Zone environment, the merchandise is not considered imported, and therefore scrap, waste, or yield loss from an imported component is exempt from import and internal taxes and duties, if applicable.

• Eligible for Export Tax Refund/Exemption Schemes

  Merchandise entitled to export tax refund/exemption schemes when exported still qualify for such schemes after it has been removed from a Free Zone.

Value Added Activities and Services in the Free Zone Area

The followings are the value added activities and services that could be granted Free Zone privileges.

• Trading
• Combining cargo
• Partial clearance
• Re-labeling, re-branding and/or repackaging
• Assembly
• Maintenance and/or modification
• Importing and re-exporting

Facilities Provided in Free Zone

TPARK Free Zone facilities fully comply with Thai Customs Department's rules and regulations.

Stock Control Program

TPARK also provides a Stock Control Program to support the activities in the Free Zone area as well as to minimize errors that might occur on custom clearance.