Report of the Appellate Body

Summary

I. INTRODUCTION

Thailand appeals certain issues of law and legal interpretations developed in the Panel Report, Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines (the "Panel Report"). The Panel was established on 17 November 2008 to consider a complaint by the Philippines with respect to certain customs and fiscal measures imposed by Thailand on cigarettes imported from the Philippines.

Before the Panel, the Philippines made a number of claims in respect of several Thai customs and fiscal measures affecting cigarettes imported from the Philippines. The Philippines raised three sets of claims: (i) with respect to measures pertaining to customs valuation, under Articles 1, 4, 5, 7, 10, and 16 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the "Agreement on Customs Valuation"); (ii) with respect to measures forming part of Thailand's value added tax ("VAT") regime under Article III:2 and Article III:4 of the General Agreement on Tariffs and Trade 1994 (the "GATT 1994"); and (iii) with respect to Thailand's administration of certain customs and fiscal measures, including with respect to guarantees, under Article X of the GATT 1994.

The Panel Report was circulated to Members of the World Trade Organization (the "WTO") on 15 November 2010.

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