WHA Eastern Seaboard FZ + EECd = AWS/Google/Microsoft hyperscale DC — servers HS 8471 imported at 0% duty. — paired with Bang Plee Industrial Estate (Samut Prakan), Gem & Jewelry Free Zone — 0% VAT + import-duty exemption on rough stones under Royal Decree No. 690 means 0% on machinery for FZ factory + on data-center servers (HS 8471) at WHA EEC FZ.
Rules: MFN 0–10% · VAT 0% · No excise applies · Control authority: DIW + NBTC (telecom equipment HS 8517) · Best FTA: ITA-2 0% on IT equipment · RCEP.
Common HS-6 lines: 8471 computers/servers · 8479 industrial machines · 8429 construction — NYC Visa builds the FTA Origin Strategy before FZ entry to maximise duty saving.
Common pitfall: Encryption equipment (HS 8543) — NBTC Type Approval required before Customs FZ entry. — we pre-load the mitigation checklist + audit trail for Customs' 5-yr ex-post audit.