Thailand's National EV Policy Committee has approved a three-tier excise tax structure to incentivize domestic EV manufacturing and penalize imports. Imported CBUs face 30% tax, while domestically-produced EVs with local content (30–40%) pay just 1–6%. Chinese EV importers (Geely, FAW/HONGQI, XPeng, Tesla, etc.) are accelerating plans to establish Thai production facilities and secure BOI promotion certificates before 2571 (2028) to qualify for lower tax brackets, fundamentally reshaping market entry strategy.