The Excise Department is reviewing car excise tax so that CO2 emissions, not vehicle type alone, decide tax incentives. The scheme would cover BEV, HEV, PHEV and EREV, giving combustion-engine makers a path into hybrids. The stated goal is to turn Thailand from an EV production base into an export hub, with more local high-value parts content. No rates or timeline were given yet. For most SMEs this is background: watch for the draft rules if you supply automotive parts or run a vehicle-related business.