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User, October 2026: take the BOI duty-free import and VAT exemption into consideration. - boi.md: import VAT goes with the BOI duty exemption (Revenue Department answer on the BOI OSOS FAQ, checked October 2026); what it is worth: ~2.75M USD of imported machinery at the start fleet (block midpoints) would otherwise carry ~5 % duty (Thai MFN averages 4.1 % on HS 8477, 0 to 10 % across HS 84; estimate until the HS codes are set), ~0.14M USD, and 7 % import VAT, ~0.2M paid at the border and recovered later as input tax, mostly as a refund claim since exports are zero-rated. - total-investment.md: the blocks are vendor prices without duty or import VAT, so the headline already assumes promotion. - Fleet calculator: BOI promoted / not promoted switch and export share. Not promoted adds the machinery duty to capex and depreciation, shows the import VAT as cash at the border, and charges duty on imported PVC compound; promoted exempts both, with no compound duty on exported records and 90 % off for domestic sales (sections 36(1) and 30). A note under the KPIs shows what promotion saves either way. Defaults: payback 3.1 years with BOI, 3.2 without; adverse case operating result -31k with BOI, -68k without. CIT and BOI CIT exemptions still not modelled.
