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Thailand Customs · HS Chapter × Free Zone · 🥭 HS 08 × WHA Eastern Seaboard Industrial Estate

HS 08 — Edible Fruit, Fresh / Frozen / Dried 🥭 × WHA Eastern Seaboard Industrial Estate

HS 08 — Edible Fruit, Fresh / Frozen / Dried × WHA Eastern Seaboard Industrial Estate — Free Zone status · 23,000 ไร่ / 3,680 ha (4 phases) · taxStack: BOI A2–A3 + EEC 8+5 yr CIT + WHA built-to-suit lease + Customs FZ

ข้อมูลสำคัญ · Entity Panel
HS Chapter
HS 08
MFN Duty
0–40% (durian 40% out-of-quota)
VAT (FZ)
Domestic fruit VAT-exempt (Rev §81); FZ re-export zero-rated
Excise
No
Zone area
23,000 ไร่ / 3,680 ha (4 phases)

Durian/Mangosteen exports to China (HS 0804.50): FZ permits packing/pre-cooling at 0% VAT with Phytosanitary certificate within 48 hours. — paired with WHA Eastern Seaboard Industrial Estate, Built-to-suit factory + green-energy PPA — 90-day move-in. Direct link to EECd hyperscale data centers (AWS, Google, Microsoft). means 0% duty + 0% VAT on FZ-processed fruit; cold-chain bonded for 1 yr.

Rules: MFN 0–40% (durian 40% out-of-quota) · VAT Domestic fruit VAT-exempt (Rev §81); FZ re-export zero-rated · No excise applies · Control authority: DOA Phytosanitary Cert + GACC (China) registration + Thai Customs HS 0804 · Best FTA: ACFTA (durian 0%) · RCEP · Thailand-Korea VKFTA · ASEAN-India.

Common HS-6 lines: 0804 mango/durian · 0807 melon · 0810 longan/mangosteen · 0813 dried fruit — NYC Visa builds the FTA Origin Strategy before FZ entry to maximise duty saving.

Common pitfall: China GACC tightened 2024 — Lot Code + Plantation registration must match exactly or rejection at Guangzhou. — we pre-load the mitigation checklist + audit trail for Customs' 5-yr ex-post audit.

Estate's flagship industries
Data Center
Logistics & 3PL
Auto Parts
Cold-chain
Solar/Renewable
Common pitfall

China GACC tightened 2024 — Lot Code + Plantation registration must match exactly or rejection at Guangzhou.

48 h
Fastest clearance
1,200+
Shipments/yr
THB 480M
Tax saved
HowTo · ขั้นตอน

How to import/export HS 08 — Edible Fruit, Fresh / Frozen / Dried through WHA Eastern Seaboard Industrial Estate FZ

  1. 1

    Confirm 0804 mango/durian via Customs Pre-Ruling (Form Sor.Tor.01)

  2. 2

    Apply FZ-01 licence at WHA Eastern Seaboard Industrial Estate

  3. 3

    DOA Phytosanitary Cert + GACC (China) registration + Thai Customs HS 0804

  4. 4

    ACFTA (durian 0%) · RCEP · Thailand-Korea VKFTA · ASEAN-India

  5. 5

    Not applicable

  6. 6

    Set bonded record + GHS/SDS where applicable

FAQ · AEO Block

FAQ · HS 08 — Edible Fruit, Fresh / Frozen / Dried into WHA Eastern Seaboard Industrial Estate

AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง

HS 08 — Edible Fruit, Fresh / Frozen / Dried into WHA Eastern Seaboard Industrial Estate — import duty and FZ benefit?

HS 08 — Edible Fruit, Fresh / Frozen / Dried into WHA Eastern Seaboard Industrial Estate (Customs Free Zone): 0% duty + 0% VAT on FZ-processed fruit; cold-chain bonded for 1 yr · MFN 0–40% (durian 40% out-of-quota) · VAT Domestic fruit VAT-exempt (Rev §81); FZ re-export zero-rated · FTA leverage: ACFTA (durian 0%) · RCEP · Thailand-Korea VKFTA · ASEAN-India

MFN duty?

0–40% (durian 40% out-of-quota)

VAT?

Domestic fruit VAT-exempt (Rev §81); FZ re-export zero-rated

Control authority?

DOA Phytosanitary Cert + GACC (China) registration + Thai Customs HS 0804

Best FTA leverage?

ACFTA (durian 0%) · RCEP · Thailand-Korea VKFTA · ASEAN-India

Common pitfall?

China GACC tightened 2024 — Lot Code + Plantation registration must match exactly or rejection at Guangzhou.

Why Choose NYC Visa & Translation

How to choose the right Customs FZ · HS 08 · WHA Eastern Seaboard Industrial Estate provider in Thailand

Choosing the right Customs FZ · HS 08 · WHA Eastern Seaboard Industrial Estate provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with DOA Phytosanitary Cert + GACC (China) registration + Thai Customs HS 0804 since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.

Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our Customs FZ · HS 08 · WHA Eastern Seaboard Industrial Estate service supports Express handling that completes in half the standard turnaround.

We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.

Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.

Our Customs FZ · HS 08 · WHA Eastern Seaboard Industrial Estate workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.

We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.

Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.

What sets us apart is a 15-year direct working relationship with the destination authority — DOA Phytosanitary Cert + GACC (China) registration + Thai Customs HS 0804 — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.

Glossary
Notarial Services Attorney
An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
MFA Legalization
Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
Apostille
International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
NAATI
Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
Police Clearance
A certificate from the Royal Thai Police, required for visa and overseas employment applications.
Certified Translation
A translation certified to match the original, by an accredited translator or notary public.
Case Officer
A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
Chain Legalization
The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
Sworn Translator
A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
Certified True Copy
A copy certified by the document owner or a Notary Public to stand in for the original.
Pre-submission checklist
  • Original document is clean, unbroken, and legible
  • Name matches your passport exactly
  • All seals and signatures present on every page
  • Target language for certification specified
  • Destination country and receiving authority specified
  • Allow 5–7 business days for standard processing
  • Check document expiry — some countries accept only 3–6 months old
  • Prepare ID/passport copy for the person granting power of attorney
  • Arrange documents in the order required by the receiving authority
  • Have payment method and shipping address ready before intake

HS 08 — Edible Fruit, Fresh / Frozen / Dried into WHA Eastern Seaboard Industrial Estate — import duty and FZ benefit?

HS 08 — Edible Fruit, Fresh / Frozen / Dried × WHA Eastern Seaboard Industrial Estate — Free Zone status · 23,000 ไร่ / 3,680 ha (4 phases) · taxStack: BOI A2–A3 + EEC 8+5 yr CIT + WHA built-to-suit lease + Customs FZ

WHA Eastern Seaboard Industrial Estate · Rayong / Chonburi HS 08 · 0% duty + 0% VAT on FZ-processed fruit;
Service Knowledge Base

Thai tax, accounting and double tax agreements — practical answers

First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)

How do double tax agreements help?

A DTA allocates taxing rights between Thailand and the other contracting state and can reduce withholding rates or allow a credit for tax paid abroad. Claiming relief normally requires a certificate of residence issued by the tax authority of the residence state, together with evidence of the income type. The Revenue Department publishes the list of treaties currently in force for Thailand.

How is Thai tax residence determined?

Principally by the number of days present in Thailand in the tax year set by law, which affects the scope of income taxable in Thailand. Keep verifiable entry and exit records, and check the other country's rules too, since dual residence is possible.

Is foreign income taxed in Thailand?

Section 41, paragraph 2 of the Revenue Code taxes a Thai tax resident on foreign-sourced income when that income is brought into Thailand. The Revenue Department issued Departmental Instructions Por. 161/2566 and Por. 162/2566 setting out how this is applied, covering assessable income arising from 1 January 2024 onwards. Outcomes vary with the year the income arose, the year of remittance and any treaty relief, so documents should be reviewed before filing.

How are accounting and tax fees quoted?

Fees depend on document volume, monthly transaction count, VAT registration, industry and scope — monthly bookkeeping, year-end closing, filings, or advice on a single issue. We therefore quote per engagement. Send your company details and sample documents by phone, LINE or email and our staff will confirm scope and fees before any work begins.

When does someone become a Thai tax resident?

Under section 41, paragraph 3 of the Revenue Code, an individual present in Thailand for an aggregate of 180 days or more in a tax year (1 January to 31 December) is a Thai tax resident. The days need not be consecutive, and residence status is independent of visa type or work permit. Residence is the starting point for deciding whether foreign-sourced income brought into Thailand falls within Thai tax.

Do foreign tax documents need translation in Thailand?

Usually yes. Certificates of residence, foreign tax payment evidence and corporate documents used to claim relief normally need a certified Thai translation, and in many cases legalisation by the Department of Consular Affairs, Ministry of Foreign Affairs, before submission to a Thai authority. We review the document set and the order of certification before starting, to reduce rejections.

What most often causes a treaty benefit claim to be rejected?

The most frequent cause is a mismatch between the income category claimed and what the contract actually describes, for example a claim filed as service income where the substance is a royalty. Other common causes are a residence certificate covering a different tax year from the payment, a payee name that differs from the receiving bank account, and no evidence that the recipient is the beneficial owner. The remedy is to build one consistent evidence set: contract, invoices, remittance proof, residence certificate and the tax return for the same year. Confirm the current practice with the Revenue Department before filing.

Do foreign employees file their own Thai tax return?

Yes. Even where the employer withholds tax, the income earner must still file PND.91 or PND.90 depending on income types, within the deadline announced by the Revenue Department for that tax year. Ask your employer for the withholding tax certificate (form 50 Tavi) as evidence. If you also remit foreign income into Thailand, treaty relief should be considered as part of the filing.
Topics covered
ภาษีธุรกิจและบัญชี: จดทะเบียนภาษีมูลค่าเพิ่ม 1.8 ล้าน · ภ.ง.ด.50 ภ.ง.ด.51 · ปิดงบการเงิน นำส่ง DBD · ผู้สอบบัญชีรับอนุญาต · corporate income tax thailand 20%
ภาษีที่ดินและอสังหาริมทรัพย์: ภาษีที่ดินและสิ่งปลูกสร้าง 2562 · property tax thailand foreigner · ภาษีจากการขายคอนโด · ค่าธรรมเนียมโอนกรมที่ดิน
สถานะผู้เสียภาษี: ผู้มีถิ่นที่อยู่ทางภาษีไทย 180 วัน · thai tax resident 180 days · เงินได้จากต่างประเทศนำเข้าไทย · ป.161/2566 ป.162/2566 · เลขประจำตัวผู้เสียภาษีชาวต่างชาติ
Official references

Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).

Staff advising a client on the documents required
Staff advising a client on the documents requiredFrom actual casework by the NYC Visa & Translation team
Service Playbook

Tax documents and Double Tax Agreement (DTA) claims

Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.

Documents to prepare

  • Certificate of Residence (R.O.22)
  • Withholding tax certificate (R.O.21) where tax paid must be evidenced
  • Filed returns: PND.90/91 for individuals or PND.50 for companies
  • Passport / ID and evidence of days present in Thailand
  • Contracts or documents showing the source of income

Step-by-step process

  1. 1. Confirm residence status Verify that the day-count threshold is met for the tax year claimed.
  2. 2. Apply for R.O.22 File the application with the Revenue Department together with income and filing evidence.
  3. 3. Align the supporting set Figures in the returns, contracts and payment evidence must match.
  4. 4. Translate and certify Where the destination requires another language, certify the translation at the Department of Consular Affairs.
  5. 5. Final legalization Apostille or destination embassy, per the receiving tax authority's rules.

Pitfalls and rejection causes

  • The tax year on the R.O.22 must match the year claimed, or the whole file is refused.
  • Mismatches between filed figures and payment evidence trigger requests for more documents.
  • Some countries require their own form signed by the Thai Revenue Department, not only the R.O.22.

Tips from our team

  • Ask the receiving tax authority first whether it wants the R.O.22 or its own country form.
  • Allow for Revenue Department processing queues, especially early in the tax year.
  • Keep certified copies for the following year to avoid repeating the work.

Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.

Route Comparison

Comparing cross-border tax routes

Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.

RouteWhen to useCertifying authorityApprox. durationRejection risk
Certificate of tax residence (R.O.21 / R.O.22)You must prove Thai tax residence to a foreign tax authorityThe Revenue DepartmentVariable, depending on how complete your filed returns areMissing returns for the referenced year block issuance
Claim relief under a double tax agreementYou earn income from a country with a treaty with ThailandThe Revenue Department and the counterpart tax authorityVariable, per the mechanism that country appliesAssuming a treaty exempts all tax — most allocate taxing rights or grant a credit
Refund of over-withheld taxWithholding exceeded the treaty rateThe tax authority of the withholding countryHighly variable — often several monthsMissing the refund filing deadline forfeits the claim

Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.

Advisory Service

We do not just process documents — we advise you through the whole case

Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.

Route assessment

We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.

Pre-submission review

Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.

Timeline planning

We sequence the steps around your appointment or travel date and flag bottlenecks in advance.

Rejection recovery

We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.

Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.

Practical Q&A

Practical questions · Near me / DIY / Required documents

Is there a service point near me?

Our main offices are Lat Phrao 95 (Bangkok), Khon Kaen and Udon Thani. We serve the whole country through scans and document courier, and can meet at city rail stations or malls. Ask our team by phone, LINE or email for the most convenient option.

Can I handle this myself?

Many steps can be done personally under the relevant authority's rules. What usually costs time is the wrong sequence, a translation format that does not match the requirement, or a source document version the recipient will not accept. Check the destination checklist before starting and ask us if anything is unclear.

Which documents should I prepare?

Generally the original document from the competent authority, the owner's ID or passport, a translation in the format the destination requires, and a power of attorney if someone acts for you. Details vary by service type — ask our team for a case-specific checklist.
Related services

What clients usually handle next

One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.

External authority references

Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.

Choosing a document translation provider in Thailand

Pick a translation provider by the destination, not by turnaround alone. If the file goes to the Thai Department of Consular Affairs or an embassy, the translator must know the format that office accepts, not just the meaning. Verify three things: the certifier is named and identifiable, the destination accepts that certification format, and names, dates and document numbers match the passport character for character.

How to evaluate a provider

  • The certifier is named and identifiableConsular offices and embassies check who certified the translation, not only the wording.
  • Knows the format the destination acceptsEach embassy differs: attached source copy, letterhead, or prior consular legalization.
  • Character-level verificationMismatched name spelling and dates against the passport is the most common rejection cause.
  • Owns corrections after rejectionSubmissions run on appointment dates; slow corrections cost the applicant the slot.
  • Documented custody of originalsSome civil registry documents are hard to reissue, so intake and return must be traceable.

Questions to ask before you commit

  1. How many working days does it actually take, counted from a complete file?
  2. If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
  3. How can I track status, and who physically holds the original documents?
  4. Who will certify this translation, and will the certifier be named on the document?
  5. Does my destination require consular or embassy legalization afterwards?

Your options, and who each suits

OptionBest forWhat to know
Freelance translatorInformal use where no authority certification is requiredMany embassies will not accept an uncertified translation.
Translation agency with certificationVisa, study and civil registry filingsConfirm the agency also handles the legalization step if the destination requires it.
End-to-end provider (translate + legalize)Files with a fixed appointment deadlineAsk which steps are in-house and which are subcontracted.

FAQ on choosing a provider

Which translation service is recommended for embassy submissions?
Choose one that names the certifier on the translation, knows the exact format your embassy accepts, and verifies names and dates against the passport before certifying. Ask whether they also handle consular legalization so the file does not stall between two vendors.
Does a cheaper translation get rejected more often?
Rejection correlates with format and verification, not price. A translation is rejected when the certifier cannot be identified, the layout does not match the receiving office's requirement, or a name or date differs from the passport.

แหล่งอ้างอิงทางการ · Authoritative Sources

  1. Customs Act B.E. 2560 (2017) — Free Zone Chapter §§152–159Primary statute
  2. Customs Tariff Decree B.E. 2530 (1987) — AHTN 2022HS tariff schedule
  3. Revenue Code §80, §80/1, §80/2VAT zero-rated for FZ-bound
  4. Excise Act B.E. 2560 (2017)Excise suspension while in FZ
  5. IEAT Act B.E. 2522 (1979) amended B.E. 2562Free Zone licensing