As an Investor who has signed an agreement under section 17 of the BOI law, you are eligible to import project related items approved by the Investment Department without customs duty. However, you are required to pay other taxes liable under the customs tariff.
Permission to import the first consignment of capital goods and construction materials has to be granted by the Regional Development Department / Engineering Department of the relevant Zone / Regional Office, after approval of the site and building plans. Certificate of conformity of the building, has to be obtained from the same department prior to import of raw material. The relevant form 45/FO/IS/34 for obtaining approval for the first import consignment could be obtained at the time of registering with the Investor Services Department or downloaded from the website.
Request for clearance of import cargo has to be made on the form identified as Cusdec (Customs goods declaration/Customs form 53). This form is designed as Cusdec I, which is, used when only one item is declared and Cusdec II, if there is more than one item to be declared. As a new investor, it is recommended that you should obtain the services of a clearing agent registered with the Association of Clearing and Forwarding Agents (ACFA) and who is familiar with BOI Import / Export procedures. As such you could avoid delays in clearing cargo & payment of demurrages.
Air freight |
02 Copies of Cusdec (BOI copy & Delivery copy) Commercial Invoice Master Airway Bill House Airway Bill Freight Arrival Notice |
Sea freight |
02 Copies of Cusdec (BOI copy & Delivery copy) Commercial Invoice / Packing List Bill of lading Delivery order |
You are requested to obtain approval for the above items to be imported from the following departments of the BOI
Item | Department |
Complete list of items to be imported | Relevant Sector |
Chemicals and other Environmental related items | Environment Management Dept |
Construction material | Relevant Sector & Engineering Approvals & Special Projects Dept Engineering Department of EPZZ |
In addition, approval from relevant Line Ministries should be obtained if required.