. /.  WORLD TRADE  
ORGANIZATION   
WT/DS371/15/Add.4 
21 August 2012 
 (12-4533) 
 Original:   English 
  
 
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES 
FROM THE PHILIPPINES 
 
Status Report by Thailand 
 
Addendum 
 
 
 The following communication, dated 20 August 2012, from the delegation of Thailand to the 
Chairperson of the Dispute Settlement Body, is ci rculated pursuant to Article 21.6 of the DSU. 
 
_______________ 
 
 
Status Report Regarding Implementation of the 
DSB Recommendations and Rulings in the Dispute 
Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines  
(WT/DS371) 
 
 
Thailand submits this report in accordance with Article 21.6 of the Understanding on Rules 
and Procedures Governing the Settlement of Disputes  ("DSU"). 
 
At its meeting on 15 July 2011, the Dispute Se ttlement Body ("DSB") adopted the Appellate 
Body report on Thailand – Customs and Fiscal Measures  on Cigarettes from the Philippines  
(WT/DS371/AB/R) and the panel report (WT/DS371/R), as modified by the Appellate Body report. 
 
On 23 September 2011, pursuant to Article 21.3( b) of the DSU, Thailand and the Philippines 
notified the DSB that they had mutually agreed on the reasonable period of time for Thailand to 
comply with the recommendations and rulings of the DSB.  With respect to the DSB's recommendations and rulings regardin g paragraphs 8.3(b) and (c) of the panel report, the reasonable 
period of time to comply shall be 15 months, expiri ng on 15 October 2012.  With respect to the DSB's 
recommendations and rulings regarding all other me asures, the reasonable period of time to comply 
shall be 10 months, expiring on 15 May 2012.   
Article 21.6 of the DSU provides that the issu e of implementation of the recommendations or 
rulings shall be placed on the agenda of the DSB meeting after six months following the date of 
establishment of the reasonable period of time pursuant to paragraph 3 and shall remain on the DSB's 
agenda until the issue is resolved .  Accordingly, Thailand hereby provides the following status report 
of its progress in the implementation of  the DSB's recommendations and rulings. 
 
On 10 April 2012, Thailand submitted to the DSB it s first status report under Article 21.6 of 
the DSU on its progress in the implementation of the DSB's recommendations and rulings in this 
matter.  This report was circulated to Members as document WT/DS371/15, dated 13 April 2012.  On 
11 May 2012, Thailand submitted to the DSB its sec ond status report, which was circulated to WT/DS371/15/Add.4 
Page 2  
 
  Members as document WT/DS371/15/Add.1, date d 14 May 2012.  On 14 June 2012, Thailand 
submitted to the DSB its third status report, which was circulated to Members as document WT/DS371/15/Add.2, dated 15 June 2012.  
Since the last status report, Thailand's Boar d of Appeals for customs determinations has 
continued its consideration of the specific entries of  merchandise listed in the Philippines' request for 
the establishment of a panel and the entries involved in the Philippines' claim under Article X:3 of the 
GATT 1994.  
Regarding the findings concerning the admini strative requirements for VAT reporting for 
re-sales of imported and domestic cigarettes, as noted in the previous status report, Thailand expects 
that the Royal Decree amending these requirements will be in effect by the end of the agreed 
reasonable period of time for implementation on these items, which expires on 15 October 2012. 
 
Since the last status report, Thailand has enga ged in further bilateral discussions with the 
Philippines, the complainant in this dispute, rega rding the status of Thailand's implementation and 
with a view to achieving a mutually satisfactory outcome to the dispute.  Thailand welcomes these 
discussions and looks forward to continuing to discuss the technical details of Thailand's 
implementation with the Philippines.    
Thailand will continue to provide Members with  further details in future status reports. 
 
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