What are the restrictions on foreign exchange in business  transaction?
Basically all foreign currency transaction must be made through foreign currency accounts opened with any authorized bank in Thailand. The transaction may be made, provided that the funds originates from abroad and the required supporting documents including the evidence showing the obligations for payment are shown to the bank.

In case of foreign currency accounts of Thai residents, the deposit of foreign currency amount must not exceed US$ 2,000 per day and the total daily outstanding balances in all accounts must not exceed US$ 5 million for a juristic person and US$ 500,000 for an individual.

For import payments, importers may freely purchase or draw foreign exchange from their own foreign currency accounts without requirement of approval from the Bank of Thailand, but must submit form F.T. 2 to customs. Nevertheless, when importing goods are valued at more than 500,000 Baht or its equivalent per transaction, the Bill of Lading must also be submitted together with F.T. 2.

Exporters are free from any foreign exchange transactions. Proceeds of exports valued at more than 500,000 Baht or its equivalent per transaction must be received in Thailand within 120 days from exportation and must be surrendered to an authorized local bank within 7 days from the date of receipt.