SEC board member Pachon advocates for three key policy conditions before Thailand restructures vehicle tax: (1) replace lost excise and fuel tax revenue to maintain infrastructure investment, (2) ensure consumer savings from cheaper EVs stimulate domestic economy rather than import demand, and (3) protect niches like commercial trucks and pickups where ICE still outperforms EV on range/payload. The comment highlights how tariff structures under ACFTA give Chinese EVs import exemptions while ICE vehicles face up to 50% duties—an imbalance needing resolution before tax policy shifts.