BOI raw-material Max Stock: why imports and stock write-offs need coordinated records

Can all inventory be treated under one rule?

Identify the business's applicable raw-material benefits, promoted project and actual production arrangements before determining the requirements for Max Stock, imports and write-offs. Accounting inventory, physical warehouse quantities and benefit-management allowances are not necessarily the same figure.

What should be checked when preparing documents?

Organise products and production processes, material names and units, consumption, import records and production and export data. Check how these correspond to the application and accounting records. Warehouse or product changes require the arrangements to be reviewed.

What if an allowance is exceeded or records disagree?

Identify the period, cause and affected records rather than fabricating data to conceal the discrepancy. THAIHOUSING can organise BOI compliance matters and communications. Relevant specialists should implement the detailed calculations, write-offs and system requirements under the applicable rules.

Does Max Stock mean the value of goods physically in the warehouse?

No. BOI's website describes Max Stock in terms of approved raw-material items and their maximum import quantities; accounting value cannot simply replace them. Align the capacity in the promotion certificate with production formulas, material names and units, and check the project's calculation period and approved allowance. Even where purchase invoices use different names, the corresponding approved material item should be identifiable.

Does exporting the product automatically restore the raw-material allowance?

Export alone does not establish that the allowance has been restored. A revolving account involves raw-material write-offs and account adjustments after export; Max Import is handled differently. Identify the account type before tracking export records, production consumption and write-off status. Production, warehouse and import/export staff should reconcile the information together rather than each department relying only on its own records.

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