Industrial gases (H2/N2/O2) inside FZ pipelined to petrochem cluster — 0% duty + drawback. — paired with Amata City Rayong Industrial Estate, Only Thai site with 3 EV gigafactories within the same fence — cell + module + pack co-located means 0% duty for FZ industrial gas plants (Linde, Air Liquide) supplying Map Ta Phut.
Rules: MFN 1–10% · VAT 0% inside FZ · No excise applies · Control authority: DIW (Dept of Industrial Works) + OAP (Office of Atoms for Peace) for HS 28.44 · Best FTA: RCEP · ASEAN-China (semiconductor feedstock).
Common HS-6 lines: 2804 H2/O2/N2 · 2811 acids · 2818 alumina · 2844 nuclear materials — NYC Visa builds the FTA Origin Strategy before FZ entry to maximise duty saving.
Common pitfall: Dual-use precursor chemicals — pre-approval from DIW + MoC export-control list required. — we pre-load the mitigation checklist + audit trail for Customs' 5-yr ex-post audit.