Thailand has prescribed more stringent labeling specifications for traditional and electric vehicles (EVs), requiring manufacturers and importers for sale to display clear, accurate product information on vehicle labels. The requirements, which took effect on March 21, 2026, are set out in a notification issued under Thailand’s consumer protection framework. Background and Scope Under Thailand’s Consumer Protection Act (CPA), products manufactured for sale or imported into Thailand must generally comply with the CPA’s broad labeling requirements, unless the Label Committee prescribes more specific and stringent requirements for certain products. Accordingly, prior to the issuance of this notification, traditional autos and EVs were subject only to the general labeling requirements. Following the issuance of this Label Committee notification, traditional autos and EVs are now for the first time specifically subject to a dedicated regulatory framework for labeling. The requirements apply to private passenger vehicles and private trucks that have not yet been registered, including those powered by an internal combustion engine, electric power, or a combination of both. Label Requirements Labels must be displayed in Thai or with a Thai translation, and must be clearly visible and legible. Text must be proportional to the label area, with a minimum character height of 2 millimeters. All covered vehicles must display the following: Product name, trade name, or trademark Brand and model Manufacturer or importer information Size, weight, and load-bearing capacity Warranty conditions Drive system, usage instructions, and safety precautions Manufacturing date Price Additional Requirements for EVs EVs must also display the following: Type of electric vehicle (e.g., HEV, PHEV, BEV, or FCEV) Maximum electric motor power and rated continuous output power Battery type and capacity Battery warranty conditions or a clear statement that no warranty is provided Estimated driving range per full battery charge Electrical system safety standard Electricity consumption rate These

Thailand’s Board of Investment (BOI) has introduced a new investment promotion measure to encourage partnerships between Thai and foreign automotive parts manufacturers. The measure, published in the Government Gazette on March 31, 2026, under Notification of the Board of Investment No. 5/2569 Re: Investment Promotion Measures for Joint Ventures between Thai and Foreign Companies in the Auto Parts Manufacturing Industry, aims to enhance local industry participation and create new business opportunities for Thai operators. Corporate Income Tax Exemption Under this measure, the BOI grants an additional corporate income tax (CIT) exemption of three years to both new investment projects and existing operators under the BOI’s business category 3.4 (manufacture of engines, equipment, or parts) or category 3.5 (manufacture of vehicle parts). If the CIT exemption period is added to an existing one, the total exemption period will be capped at a maximum of eight years. To benefit from the exemption, certain conditions must be met, as described below. Conditions for New Investment Projects The joint venture company must be newly established after January 15, 2026. At least 20% of the registered capital must be held by a Thai juristic person throughout the CIT exemption period. The Thai juristic person must have been operating in the automotive or auto parts industry for at least three years prior to the application date and must be at least 60%-owned by Thai individuals. Conditions for Existing BOI-Promoted Projects The company must have been wholly foreign-owned at the time the promotion certificate was issued. The shareholding structure must be amended following the issuance of the notification to establish a joint venture between a foreign juristic person and a Thai juristic person that has been operating in the automotive or auto parts industry for at least three years prior to the application date. This Thai

Thailand’s Board of Investment (BOI) has introduced special investment promotion measures to accelerate the development of advanced automotive manufacturing technologies and the transitional electric vehicle ecosystem. Published in the Government Gazette on March 31, 2026, BOI Notification No. 4/2569 aims to stimulate the use of automation and robotic systems to improve production efficiency and increase the competitive capacity of Thailand’s automotive industry. Qualifying Project Categories All existing and new investment projects under the following promotional categories are eligible to apply for the new privileges: General automotive manufacturing (category 3.6) Manufacture of plug-in hybrid electric vehicles (PHEVs) and hybrid electric vehicles (HEVs) (category 3.8) Applications will be accepted until the end of 2027. Incentives and Benefits Eligible investment projects will receive exemption from import duties for machinery, and a 50% corporate income tax (CIT) exemption for three years on investment in automation and robotics systems, excluding land costs and working capital. If at least 30% of the total value of the modified or total machinery used is linked to or supports Thailand’s domestic automation machinery manufacturing industry, this CIT exemption will be increased to 100%. Eligible existing investment projects will be exempt from CIT on existing business income, with the exemption period counted from the date on which income is generated following receipt of the investment promotion certificate. Eligibility Conditions Projects must meet the following criteria to qualify for these privileges: The project must not currently benefit from CIT exemption. Those that have already received investment promotion may apply once their existing CIT exemption or reduction benefits have expired. The project must have an investment value of at least THB 1 million, excluding land cost and working capital but including expenditures for machinery, equipment, software, programs, information technology systems, and cloud or data center services, subject to conditions stipulated in

Thailand’s Electronic Transactions Development Agency (ETDA), which describes itself as a “co-creation regulator” working collaboratively with industry rather than imposing top-down rules, has unveiled its regulatory roadmap for digital platform businesses under the Royal Decree on Digital Platform Service Businesses B.E. 2565 (2022). The 2026 regulatory approach is guided by three core principles—“practicable, verifiable, shared responsibility”—aimed at elevating digital services to be safe, transparent, and fair. These principles inform ETDA’s 2026 priorities, which focus on three key dimensions: product and service standards on platforms, fair competition and fee transparency, and online fraud prevention. Product and Service Standards ETDA’s 2026 agenda addresses product and service standards across several platform categories: Online marketplace platforms. The Notification on Additional Measures for Online Marketplace Platforms under Section 18(2) came into force on December 31, 2025, designating 21 marketplace platforms that must verify products and merchants. Among other obligations, covered platforms must remove or suspend substandard products under the “notice and take down” principle. The ETDA has collaborated with the Food and Drug Administration and the Thai Industrial Standards Institute to develop inspection manuals and coordinate compliance procedures. Social commerce. The ETDA is preparing a new notification under Section 18(2) specifically targeting social commerce platforms with sales support functions, aiming to align regulation with evolving digital market conditions. Ride sharing. Since the postponement of the deadline to comply with the ETDA’s notification on ride-sharing platforms to March 31, 2026, the ETDA has supported drivers in registering with the Department of Land Transport through the Driver Verify registration system, which has already issued certifications to approximately 27,900 riders. The ETDA is also examining structural issues relating to appropriate insurance packages, motorcycle engine capacity expansion, and fair leasing fees and contract transfer costs in coordination with the Department of Land Transport, the Office of Insurance Commission,