Unlimited Myanmar daily-permit labor + 10% CIT for 10 years — lowest manufacturing cost in Thailand — Thailand's largest land border with Myanmar. 400 km from Yangon via R3 highway. Garment OEM exports to EU/US under Myanmar's GSP. Bangkok–Yangon supply chain in 18 hours.
Stack: CIT 10% × 10 yr (RD 591) + BOI A3 +8 yr CIT + double deduction on transport/utility/installation + 25% infrastructure investment deduction. Duty regime: 0% import duty on raw materials/machinery (FZ + SEZ Notification); duty drawback on CLMV-origin inputs.
Land: 50-year leasehold + 49-yr renewal for BOI/SEZ promoted entities; foreigners can own under SEZ §16 (overrides FBA). Labor: Unlimited CLMV daily-permit workers (MoU 2016); minimum wage สอบถามเจ้าหน้าที่เพื่อรับใบเสนอราคา/day (Tak SEZ rate). Visa/WP: Smart Visa / Non-B + WP at SEZ OSS (Tak); daily-permit CLMV workers under §14 Alien Employment Act.
Our 8-stage workflow (typ. 90–150 days): (1) Pre-feasibility & site selection (2) BOI SEZ Promotion Application (F-PA-PP-01) (3) 50-yr land lease negotiation (4) Customs Free Zone licence (FZ-01) (5) CLMV cross-border worker MoU registration (6) Factory Act licence (Ror.Ngor.4) (7) Smart Visa/Non-B + WP at SEZ OSS (8) Tax ID + bonded warehouse + Commission inspection.