BOI Import Rights for Machinery & Raw Materials: What You Need to Know

What Are BOI's Machinery and Raw Material Import Privileges

Companies granted BOI promotion receive an exemption or reduction on import duty for machinery and raw materials genuinely needed for production under their approved project. This is administered through two main systems: eMT Online for machinery, and RMTS for raw materials.

What You Need to Do Before Using Machinery Import Rights

You must submit a Machinery List for BOI approval before every import in order to receive the import duty exemption. As a general rule, BOI requires machinery import rights to be used within 3 years of the promotion certificate date. If you won't be ready to import within that window, consider filing to reserve your rights in advance so they don't expire.

How Raw Material Rights Work Through the RMTS System

Raw materials imported under BOI privileges must be released through the RMTS system for every shipment. The system approves each item as requested, but if it's later found that a raw material item doesn't actually qualify for the privilege, BOI can revoke the exemption for that item.

The Customs Procedure for BOI-Promoted Goods

Once BOI approves the duty exemption or reduction, it notifies the Customs Department in writing. Importers then contact the customs office or checkpoint where the goods entered to verify and request a refund of any import duty already paid, using BOI's approval letter as supporting documentation.

What Happens If Machinery or Raw Materials Are Used Outside Their Approved Purpose

Machinery and raw materials granted these privileges must be used only to produce goods under the approved, promoted project. Using them to manufacture a non-promoted product violates the terms of the privilege — you should apply to use them for another purpose, or amend the project registration, before doing so.

Tip: If you won't be ready to import machinery within BOI's set timeframe, file to reserve your rights in advance to keep the duty exemption from expiring before the actual import. Also double-check that your machinery and raw material lists match your approved project every time before submitting through eMT Online or RMTS.

Frequently Asked Questions About BOI Import Rights for Machinery and Raw Materials

When does the machinery import right start counting from?

It starts from the date on the BOI promotion certificate. As a general rule, you can use the import right within 3 years of that date.

Can I import used machinery under BOI privileges?

In some cases, yes, but specific criteria apply to used machinery imported from abroad. Check the conditions with BOI or have the Transpo team verify them before you import.

What happens if I don't use the machinery import right within the set timeframe?

The right may expire. If you expect not to be ready within that window, file to reserve your rights in advance so you don't lose the approved privilege.

Let Transpo Logistics handle your Machinery List filing, RMTS releases, and customs coordination for BOI-privileged goods from start to finish. Message us for a free consultation.

Phone: 02 105 8651

Email: sales@transpologistics.com