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.


Thailand v. Philippines, DS371, WTO Appellate Body Report (2011).

  • Thailand
  • Jun 17, 2011
  • WTO Appellate Body Report


Plaintiff Thailand

Defendant Philippines

Third Party

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

Legislation Cited

Order of Revenue Department Por 85/2542 Health Promotion and Foundation Act, B.E. 2544 (2001)

Thai Revenue Code Royal Decree issued under the Revenue Code Governing Exemption from Value Added Tax (No. 239) B.E. 2534 (1991)

Tobacco Act B.E. 2509 (1966)

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product