HS 33 — Cosmetics, Perfumery & Essential Oils × Map Ta Phut Industrial Estate (Rayong) — Free Zone status · 8,165 ไร่ / 1,306 ha · taxStack: BOI A1+/A2 + EEC 13-yr CIT holiday + Customs FZ; LTR 17% PIT for experts
Thailand = ASEAN OEM/ODM cosmetics hub — FZ permits 0%-duty import of raw inputs (fragrance, packaging) for contract manufacture. — paired with Map Ta Phut Industrial Estate (Rayong), Deep-sea LNG terminal + integrated cracker — feedstock-to-polymer within one fence, plus 13-yr EEC CIT means 0% on imported raw materials (fragrance compounds, packaging) for FZ contract manufacture.
Rules: MFN 5–30% · VAT 0% · Subject to Excise (Form Sor.Or.), suspended until ex-FZ release · Control authority: Thai FDA Cosmetic Notification + ASEAN Cosmetic Directive (ACD) · Best FTA: ASEAN ACD harmonised · ACFTA cosmetics 0%.
Common HS-6 lines: 3303 perfume · 3304 skincare/makeup · 3305 hair care · 3301 essential oil — NYC Visa builds the FTA Origin Strategy before FZ entry to maximise duty saving.
Common pitfall: Perfume HS 3303 carries 8% ad-valorem excise — must compute correctly on ex-FZ release. — we pre-load the mitigation checklist + audit trail for Customs' 5-yr ex-post audit.
Perfume HS 3303 carries 8% ad-valorem excise — must compute correctly on ex-FZ release.
Confirm 3303 perfume via Customs Pre-Ruling (Form Sor.Tor.01)
Apply FZ-01 licence at Map Ta Phut Industrial Estate (Rayong)
Thai FDA Cosmetic Notification + ASEAN Cosmetic Directive (ACD)
ASEAN ACD harmonised · ACFTA cosmetics 0%
File Sor.Or.04 + Excise bond
Set bonded record + GHS/SDS where applicable
HS 33 — Cosmetics, Perfumery & Essential Oils into Map Ta Phut Industrial Estate (Rayong) (Customs Free Zone): 0% on imported raw materials (fragrance compounds, packaging) for FZ contract manufacture · MFN 5–30% · VAT 0% · FTA leverage: ASEAN ACD harmonised · ACFTA cosmetics 0%
5–30%
0%
Thai FDA Cosmetic Notification + ASEAN Cosmetic Directive (ACD)
ASEAN ACD harmonised · ACFTA cosmetics 0%
Perfume HS 3303 carries 8% ad-valorem excise — must compute correctly on ex-FZ release.
HS 33 — Cosmetics, Perfumery & Essential Oils × Map Ta Phut Industrial Estate (Rayong) — Free Zone status · 8,165 ไร่ / 1,306 ha · taxStack: BOI A1+/A2 + EEC 13-yr CIT holiday + Customs FZ; LTR 17% PIT for experts
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)
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply within two hours during business hours (Mon–Sat 9:00–18:00 ICT).
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.
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.
Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Certificate of tax residence (R.O.21 / R.O.22) | You must prove Thai tax residence to a foreign tax authority | The Revenue Department | Variable, depending on how complete your filed returns are | Missing returns for the referenced year block issuance |
| Claim relief under a double tax agreement | You earn income from a country with a treaty with Thailand | The Revenue Department and the counterpart tax authority | Variable, per the mechanism that country applies | Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit |
| Refund of over-withheld tax | Withholding exceeded the treaty rate | The tax authority of the withholding country | Highly variable — often several months | Missing 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.
Our team has worked on cross-border documents, certified translation and government liaison since 2015. 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.
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
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.
Thai-to-foreign staff ratios and registered capital determine how many work permits you can obtain. Design the staffing structure early to avoid emergency capital increases.
Affidavits, financial statements and powers of attorney usually need notarisation abroad, government or embassy authentication, then Thai translation and legalisation by the Legalization Division, Department of Consular Affairs.
A promotion certificate carries incentives and shareholding conditions that differ from an ordinary company. Compare minimum investment, technology and employment conditions per activity before committing.
The Foreign Business Act B.E. 2542 groups activities into Lists 1–3 with different conditions. Define the real activity first, then pick the route: licence, certificate, treaty right, or a BOI promotion certificate.
Holding shares on behalf of a foreigner without genuine investment breaches the Foreign Business Act, and the source of Thai shareholders' funds can be examined. We do not assist with such structures.
Parent-company affidavits and powers of attorney often have a validity period from issue. A slow legalisation chain can expire them before filing, forcing a fresh set.
Incentives attach only to the promoted activity and its stated conditions. Revenue from non-promoted activities must be accounted for separately and taxed normally.
Many licences involve a site visit. Filing without signage, floor plans or required sanitation results in a correction order and a new inspection date.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
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.
| Option | Best for | What to know |
|---|---|---|
| Freelance translator | Informal use where no authority certification is required | Many embassies will not accept an uncertified translation. |
| Translation agency with certification | Visa, study and civil registry filings | Confirm the agency also handles the legalization step if the destination requires it. |
| End-to-end provider (translate + legalize) | Files with a fixed appointment deadline | Ask which steps are in-house and which are subcontracted. |