Group 1 - The Thai Board of Investment (BOI) has introduced new measures to assist Thai and foreign investors affected by the closure of the Thailand-Cambodia border checkpoints [1] - To maintain supply chain stability and encourage the relocation of production bases from Cambodia back to Thailand, the BOI will exempt import duties on used machinery [1] - Investments in used machinery that are less than 10 years old can qualify for a 100% corporate income tax exemption [1] Group 2 - The BOI allows the import of related machinery within one year if part of the machinery is transferred to an already approved investment project [1] - Investors must submit their relocation plans and applications by the end of 2026 [1] - These measures aim to reduce logistics costs, address supply chain bottlenecks, and strengthen Thailand's position as a regional production hub [1]