Thailand's EV board has agreed in principle to a 3-tier excise structure, expected to take effect in early 2027. Fully imported (CBU) EVs without local production face the top rate of 3x%. Makers that produce locally and meet local-content and e-Part conditions pay 1-6% (FCEV 1%, BEV 2%, PHEV 5%, HEV 6%). Conditions tighten in 2028 (30% Thai local content plus e-parts, or 40%), and the BOI investment-promotion card is required for import quotas in 2028. For a small business in the car trade, parts supply, or dealership, expect pricing and stock changes from the import makers, and check which tier your suppliers or dealers fall under. The article is still a principle, not final law.