Philippines v. Thailand

The Philippines brought several claims against Thailand under GATT 1994 concerning fiscal and customs measures affecting the importation of cigarettes. The disputed measures included customs valuation practices, excise tax, health tax, TV tax, VAT regime, retail licensing requirements and import guarantees imposed upon cigarette importers. Among other things, the WTO Panel report concluded that Thailand acted inconsistently with the GATT 1994 by subjecting imported cigarettes to VAT liability in excess of that applied to domestic cigarettes and in other ways treating imported cigarettes less favorably than like domestic cigarettes.


Philippines v. Thailand, “Panel Report, Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines, WT/DS371/R, circulated to WTO Members 15 November 2010.

  • Thailand
  • Nov 15, 2010
  • World Trade Organization (WTO) Panel Report


Plaintiff Philippines

Defendant Thailand

Third Party

  • Australia
  • China
  • Chinese Taipei
  • European Union
  • India
  • United States of America

Legislation Cited

Health Promotion and Foundation Act, B.E. 2544 (2001), Sections 11, 12 and 13

Thai Public Broadcasting Service Act 2551 (2008), Sections 12, 13, and 14

International/Regional Instruments Cited

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Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product