Thailand v. Philippines

Thailand appealed a WTO Panel Report finding that Thailand acted inconsistently with trade law by subjecting imported cigarettes to Value Added Tax (VAT) in excess of that applied to domestic cigarettes and in other ways treating imported cigarettes less favorably than like domestic cigarettes. The Appellate Body upheld all of the Panel's findings concerning Thailand's unequal treatment of imported versus domestic cigarettes and recommended that Thailand bring its policies into conformity with its international trade obligations.