Thailand #2 world sugar exporter — Map Ta Phut/Laem Chabang FZs receive Brazilian/Australian raw cane for refining & re-export. — paired with Laem Chabang Industrial Estate (Chonburi), Adjacent to Thailand's largest container port · complete Toyota/Honda/Isuzu/Ford automotive supply chain + EV transition cluster means FZ exempts cane import duty for re-export refined sugar; Cane & Sugar Board quota waived for FZ.
Rules: MFN 65% raw sugar; 30% confectionery · VAT 0% on FZ-to-export; 7% domestic · No excise applies · Control authority: Office of Cane & Sugar Board (OCSB) + Foreign Trade Dept quota · Best FTA: ACFTA (out-of-quota 50%) · ASEAN-Australia AANZFTA.
Common HS-6 lines: 1701 raw sugar · 1702 fructose/glucose · 1704 confectionery — NYC Visa builds the FTA Origin Strategy before FZ entry to maximise duty saving.
Common pitfall: Must notify OCSB 90 days before opening FZ operation — otherwise volumes get deducted from domestic exporter quota. — we pre-load the mitigation checklist + audit trail for Customs' 5-yr ex-post audit.