WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO WT/TPR/M/191/Add.1 
1 February 2008 
 (08-0481) 
Trade Policy Review Body 
26 and 28 November 2007 Original:  English/Spanish 
                anglais/espagnol                 inglés/español 
 
TRADE POLICY REVIEW 
THAILAND 
Minutes of Meeting
 
Addendum  
Chairperson:  H.E. Mr. Vesa Himanen (Finland) 
 This document contains the advance writte n questions, and replies provided by Thailand.1 
 __________________________________________________________________________________ 
Organe d'examen des politiques commerciales 
26 et 28 novembre 2007 
 
EXAMEN DES POLITIQUES COMMERCIALES 
THAÏLANDE 
Compte rendu de la réunion
 
Addendum  
Présidente:  H.E. M. Vesa Himanen (Finlande) 
 
 Le présent document contient les questions écrites communiquées à l'avance et les réponses fournies par la Thaïlande.
1 
  __________________________________________________________________________________ 
Órgano de Examen de las Políticas Comerciales 
26 y 28 de noviembre de 2007 
 
EXAMEN DE LAS POLÍTICAS COMERCIALES 
TAILANDIA 
Acta de la reunión
 
Addendum  
Presidente:  Excmo. Sr. Vesa Himanen (Finlandia) 
 
 En el presente documento figuran las pre guntas presentadas anticipadamente por escrito, 
junto con las respuestas facilitadas por Tailandia.1 
 
                                                           
1 In English and Spanish only./En anglais et espagnol seulement./En inglés y español solamente.  WT/TPR/M/191/Add.1 
 Page 3 
 
 
  WRITTEN QUESTIONS BY MEMBERS 
 
 
BRUNEI DARUSSALAM  
 
1. Paragraph 20 of the Secretariat Report (pag e 26) provides a short d escription of Thailand’s 
E-Government Action Plan to promote transparency a nd facilitate investment.  To this end, the Report 
also states that the authorities have proposed six laws relating to e-commerce, security, and computer 
crime.  Could Thailand please further clarify if these laws have already been enacted?  
  
2. Paragraph 71 of the Secretariat Report (page 68)  states that Thailand’s laws, regulations and 
policy guidelines on public procurement are posted on the websites of the Ministry of Finance, the State Legal Council, and the Ministry of Interior.  Could Thailand please provide the relevant website 
addresses for these agencies?  
 
 
SWITZERLAND
 
 II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
 
(2) General Constitutional and Institutional Framework 
 
Para. 5:  The Interim Constitution has been repl aced by a new Constitution that was passed in August 
2007. What will be the likely impact of the new Co nstitution on trade policy, in terms of objectives, 
priorities and competences?  (4) Trade Policy Objectives 
 
Paras 14 to 16:  Under the Tenth National Econo mic and Social Development Plan for 2007-11, 
Thailand has introduced the concept of the “Suf ficiency Economy”.  In order to achieve the 
implementation of this policy principle, the Thai  government has taken various steps. We would 
kindly request the Thai government to outline the ma in regulatory changes and their expected impact 
for business that have been made or are currently  planned in pursuance of this principle of the 
“Sufficiency Economy”.  
(5) Trade Laws and Regulations 
 Para. 18:  The Report mentions a reform of the legal and judicial regime. Could Thailand provide 
additional information as to where this process now st ands and as to the changes that can be expected? 
 
(8) Foreign Investment Regime 
 (ii) basic framework  
 
Para. 65:  In early January 2007, despite widespread opposition from foreign investors, the Government approved plans to amend the Foreign Business Act to include voting rights as another 
criteria for determining which juridical persons are foreign in restricted sectors. This measure seems 
to further constrain investment. Moreover, as stated  in para. 63, several key elements, such as the 
business lists, can be changed by ministerial regulati on.  What have been the major motivations to 
introduce such amendment? What likely impact of this new regulation is Thailand expecting? Could 
Thailand indicate which accompanying measures it h as taken to ensure long term predictability for 
investors with regards to the policy purs ued in the area of foreign investment?  
 WT/TPR/M/191/Add.1 
Page 4  
 
 (ii) basic framework – land  and labour restrictions 
 
Para. 66:  In para. 66, the Secretariat's report s uggests that foreign investment under the Industrial 
Estate Authority of Thailand Act of 1979 must be a minimum of B 40 million for at least three years in a business that benefits the economy, promotes so cial welfare or is BOI promote. Could the Thai 
authorities indicate on the basis of which specific crit eria they determine that a business benefits the 
economy and clarify whether local content requirement s, technology transfer or preferences given to 
the domestic economy are part of such an assessment?  
III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
(2) Measures Directly Affecting Imports 
 (i) Customs procedures  
Feedback from our traders seem to indicate that cu stoms law is not always applied in uniform and 
non-discriminatory manner. Do you have a policy to enforce compliance with your legislation on behalf of your customs authorities?   
 
(ii) Tariffs – (a) Main features 
 Para 25:  According to the Report the new tariff is  still not available in English and has not been 
submitted to the WTO Secretariat. When does Tha iland foresee to submit its new tariff to the WTO 
Secretariat as according to the modalities and opera tion of the integrated database WTO members are 
to supply the current tariff year by 30 March of the current year? 
 
(ii) Tariffs – (b) MFN bindings  
Para 4:  This paragraph indicates that import licen ces fees for meat products are levied at specific 
rates, but do not appear to reflect the costs of import administration. Yet, Article VIII GATT states that fees shall be limited to the approximate cost s of services rendered. How does Thailand ensure the 
consistency of the fee with Article VIII GATT? 
 
Para 2 (Introduction) and 32:  According to para 2 "when an applied MFN rate is higher than the 
bound rate, observance of the binding commitment de pends on the implementation by Customs (upon 
the claim of the importer) of the "whichever is lower"  principle; for a few tariff lines the bound rate is 
not the same type of duty as the applied rate (e.g. applied rate specific, bound rate ad valorem). " In 
addition in para 32 and despite no complaints on br eeches with regards to binding commitments have 
been made so far, could Thailand provide more de tails on how the Customs ensure that the applied 
rate levied at the importation does not exceed the bound rate?  Para 32:  This paragraph also states that about a quarter of all tariff lines are unbound and thus these 
tariffs can be changed at any time and this imparts a high degree of unpredictability. Para 2 indicates 
that tariff have been increased on eight tariff lines between 2003 and 2006. Please provide the details 
of the increases for these products (HS number and old a nd new duty rate). Have there been any other 
recent changes (if so, please provide HS tariff lines,  including also decreases of applied tariffs)? 
 Para 33:  This paragraph indicates that the trans position to HS 2007 has not been started yet although 
the introduction of the ASEAN Harmonized Tariff Nomenclature (AHTN) in January 2007 has 
considerably increased the number of tariff lines and makes the transposition of Thailand's existing 
binding commitments into the new nomenclature an urgent task. Could Thailand provide more 
information on the state of work for this transposition? 
  WT/TPR/M/191/Add.1 
 Page 5 
 
 
  (iii) Non-tariff border measures – import licensing and prohibition 
 
Para. 55 and Table III.4:  According to para 55 conditions attached to import licensing on various 
items tend to be complex and opaque, and in some cases appear equivalent to quantitative restrictions. 
Article 1 para 6 states that application procedures sh all be as simple as possible. In addition article 2 
para 2a (automatic licences) as well as article 3 para 2 (non automatic licences) of the WTO 
agreement on import licensing procedures states that licences shall not have a restrictive effect on 
imports and shall not be more administratively burd ensome than absolutely necessary to administer 
the measure. Thus, it does not seem that the import licen sing system of Thailand is totally consistent 
with the provisions of the Agreement on import lic ences. What does Thailand intend to do to remedy 
this situation? 
 Para. 60:  When does Thailand intend to notify its  licensing legislation to the WTO Committee on 
import licensing as according to para 60 th is notification has still to be made? 
 (2) and (4) Measures Directly Affecting Imports/Measures Affecting Production and Trade/ Thailand’s Report, Part IV trade and trade related policy developments  (2) (i) Customs procedures, (4) (i) taxation a nd Government Report IV – (d) customs procedures 
 
According to the report of the Thai government (p ara 62), Thailand uses the transaction value as the 
primary basis for customs valuation. However, the Secretariat's report indicates in para 17 that for 
cigarettes certain Thai measures on customs valuation and excise taxes discriminate against imports of Philippine cigarettes and protect the Thailand Tobacco  Monopoly. At the last meeting of the Customs 
Valuation Committee, which took place in October 17 th, 2007, Thailand did un fortunately not answer 
the questions of the Philippines. Switzerland would be very interested to know for which reasons 
Thailand does not accept anymore the transaction va lue as the basis to determine the value of 
imported cigarettes? In particular, we are interested  in hearing Thailand’s arguments why they still not 
accept the transaction values, even though the va lues have been tested by the importer.  
 In addition it seems that a new draft Tobacco Ac t will amend the base for excise taxes and the base 
will not be the same for locally produced and imported cigarettes which raises the question of 
potential discrimination against imported cigarettes. The new draft also contains a process whereby 
the declared value can be rejected and re-determi ned by the Minister of Finance according to a 
methodology to be set by the goods value determinat ion committee. Switzerland is of the view that 
this amendment is not in line with  the customs valuation agreement in particular the base to determine 
the value leaves a great deal of flexibility to the auth orities and seems not to be consistent with article 
7 of the customs valuation agreement. At the l ast meeting of the Customs Valuation Committee, 
Thailand had responded that there would be no discr imination between local and imported cigarettes. 
Could Thailand provide the precise le gal elements on which basis they can ascertain that there will be 
no discrimination?   
(2) Measures Directly Affecting Imports  
 
(iv) Contingency measures – (b) An ti-dumping and countervailing measures 
 
Para 63:  In para. 63, the Secretariat's re port suggests that anti-dumping and countervailing 
investigations are initiated by petition files with  the Department of Foreign Trade (DFT) which 
conducts thereafter an investigation and submits  its findings to the Committee on Dumping and 
Subsidy. Could the Thai authorities clarify wh ether only a petition from the domestic industry can 
trigger the initiation of an anti-dumping by the DFT or  whether the DFT itself has such an authority, 
independently from a petition made by  the domestic industry ? Also, c ould the Thai authorities clarify 
what kind of sunset rules are being applied once anti-dumping measures have been applied ? WT/TPR/M/191/Add.1 
Page 6  
 
 (4) Measures Affecting Production and Trade 
 (iii) Trade-related Investment Measures 
 
Para 111:  In para. 111, the Secretariat's re port suggests that local-content requirements were 
eliminated in the dairy and automotive sector s on December 31, 2003 and in January 2000 
respectively, and that certain export requirements we re also eliminated on January 1st, 2003. Can the 
Thai authorities indicate which, if any, TRIMS still remain in place after the elimination of the said 
measures ? In particular, are still certain expor t requirements in place, for instance in EPZs? 
 (viii) Regulation of Corporate Practices – (a) Competition policy and price controls 
 
Para. 159:  In this paragraph, the Secretariat’ s report indicates that under the Price of Goods and 
Services Act (1999) the authorities ensure the fair pr ice of goods and services, and adequate supply of 
goods to meet domestic demand. The report also s uggests that the Commission on Price of Goods and 
Services was established to prevent price manipulation or other unfair business practices, where these 
may affect customers directly. It further adds th at, subject to Cabinet approval, the Commission has 
the power to designate any particular goods or services as controlled goods or services, and to 
maintain the prices at a certain level. Could the Thai authorities indicate how they can ensure that 
decisions to designate any particular good or ser vice as a controlled good or service are effectively 
insulated from particular political influence and are r eally taken in the interest of the consumers as a 
whole ? On the basis of which objective criteria are such designations made ? 
 Para. 161 and 162: Similarly, in para. 161, the Secretariat's report indicates that the Central 
Commission on Prices of Goods and Services dete rmines among other factors the "appropriate" 
profits as part of the determination of the price of  a controlled price of a good or of a service. Could 
the Thai authorities indicate on the basis of what sp ecific criteria the authorities determines that a 
profit is deemed "appropriate ? Gi ven the importance of the share of the manufacturing sector that is, 
based on a World Bank study, submitted to controll ed prices (see para. 162), do the authorities have 
any plans to substantially liberalize their practic e which seems to depress profitability and private 
investments while having a relatively small impact on inflation ?  IV. TRADE POLICIES BY SECTOR 
 
(5) Services 
 
The Thai administration has been preparing a number of draft revisions of legal acts with a view to 
submit them to the legislative branch at a later stag e. A number of those legal acts pertain to services 
or investment. Could Thailand enumer ate the legal acts pertaining to ser vices or investment (including 
acts of general nature such as the Foreign Busin ess Act) for which the administration has prepared 
projects of revisions so far? 
 
 
COLOMBIA
 
 Reporte de la Secretaría WT/TPR/S/191  
EL Gobierno de Colombia presenta al Gobierno de la Tailandia las siguientes inquietudes con 
respecto a su examen de política comercial: 
  WT/TPR/M/191/Add.1 
 Page 7 
 
 
  I. ENTORNO ECONÓMICO 
 6) Evolución del Comercio de Mercancía.  
 i) Composición del comercio.  
 
“30.  Según cálculos de la División de Informac ión/Oficina de Investigación y Represión del Fraude 
del Departamento de Aduanas, el valor de la me rcancía objeto de contraba ndo bajó de 2.500 millones 
de bath a 1.300 millones de baht entre 2002 y 2006”.  
 
• Teniendo en cuenta que Colombia es un pa ís que también padece el problema del 
contrabando, estaríamos interesados en conocer  con más detalle ¿Cuáles fueron las políticas 
adoptadas por el Gobierno de Tailandia para  combatir y reducir las cifras de contrabando 
entre el 2002 y el 2006?  
• ¿Qué mecanismos se implementaros en el marco de esa política? 
• ¿Qué productos son los que con mayor frecuen cia han sido afectados por el problema del 
contrabando en Tailandia? 
• ¿Cuál es el origen y/o procedencia de dichos productos? 
 
II. REGIMEN DE POLITICA COMERCIAL: MARCO Y OBJETIVOS 
 5) Leyes y Reglamentaciones Comerciales  
“18.  La reforma del ordenamiento legal y judicial  ha avanzado.  En Julio de 2004 se constituyó el 
Comité de Reforma de la Legislación Nacional para s upervisar la reforma del ordenamiento jurídico y 
judicial dentro del Plan de Desarrollo de la Legislación Nacional 2005-2008; se examinarán 377 leyes 
identificadas por ministerios como repetitivas, desfas adas o en necesidad de revisión.  Al menos un 50 
por ciento de esas leyes deberán haber sido exam inadas y revisadas antes de finalizar 2008; se han 
examinado 13 leyes y se han propuesto 26 leyes o proyect os de ley relativos a cuestiones de comercio 
y de comercio y comercio internacional (16 en 2005 y el resto en 2006-2007)…”  
 
• ¿Cómo está compuesto el Comité de Reforma del Ordenamiento Jurídico?  
• ¿Cuál es su alcance y sus funciones?  
• ¿Qué pasará con las normas objeto de examen? 
• En cuanto a las 26 leyes o proyectos de ley relativos a cuestiones de comercio y de comercio 
internacional,  ¿Qué temas involucran?, ¿Cuándo se tiene prevista su entrada en vigencia? 
 
II. REGIMEN DE POLITICA COMERCIAL: MARCO Y OBJETIVOS 
 
6) Acuerdos Comerciales 
 
“37. En agosto de 2006 la ASEAN y la República de  Corea firmaron un acuerdo sobre el comercio de 
bienes.  Sin embargo, Tailandia no ha firma do ese acuerdo debido a que no tuvieron éxito las 
negociaciones sobre los productos incluidos en la lista  de productos sensibles (categoría sensible).”   
 
• ¿Qué productos son clasificados como “sensi bles” dentro de la economía tailandesa?  
• ¿Qué tipo de protección aplica el Estado sobre estos productos? 
 WT/TPR/M/191/Add.1 
Page 8  
 
 II. REGIMEN DE POLITICA COMERCIAL: MARCO Y OBJETIVOS 
 6) Acuerdos Comerciales  
“55.  De acuerdo con un protocolo para acelerar la liberalización del comercio de mercancías y la facilitación del comercio, firmado en noviembre de  2005, Tailandia y el Perú convinieron en reducir 
los tipos arancelarios de partidas incluidas en el  plan de “cosecha temprana” una vez se hubieran 
acordado mutuamente las cuestiones técnicas, en pa rticular las relativas a normas de origen.  Aunque 
el acuerdo oficial sobre normas de origen se firmó en noviembre de 2006, ambas partes todavía están 
procediendo a reducir los aranceles, y se espera que las reducciones en virtud del plan de cosecha 
temprana entren en vigor en diciembre de 2007”.  
 
• ¿Cuáles partidas arancelarias han sido incluidas en el plan de “cosecha temprana” para cada 
uno de los países (Tailandia y Perú)? 
• ¿De qué magnitud es la reducción arancelaria pa ra las partidas incluidas en el plan de 
“cosecha temprana”? 
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS 
 2) Medidas que Afectan Directamente a las Importaciones.    
“14. Todos los importadores, con la excepción de l as personas físicas y los organismos estatales, 
deben registrarse y obtener una tarjeta de aduanas.  Se otorga trato preferencial a las empresas que 
satisfacen determinados criterios especificados en el  marco de un sistema de "tarjeta dorada".  Los 
titulares de la tarjeta dorada son exportadores e im portadores importantes que cumplen las siguientes 
condiciones:  ser personas jurídicas;  disponer de un capital social desembolsado no inferior a 5 millones de baht;  haber desarrollado activid ades de importación o exportación durante un plazo 
no inferior a tres años;  ser miembro de la Federaci ón de Industrias o de la Cámara de Comercio de 
Tailandia;  no haber infringido la legislación ni la reglamentación aduaneras en los tres últimos años;  
y haber depositado una garantía ba ncaria (los miembros del Progra ma de Transparencia Aduanera 
están exentos de este requisito).  Los titulares de la tarjeta dorada gozan de varias ventajas como la de estar exentos de las inspecciones ordinarias, la aprobación inmediata del reembolso de impuestos, 
etc…. En la actualidad, son titulares de la tarj eta dorada alrededor de 250 grandes importadores y 
exportadores, que representan el 70 por cien to del volumen del comercio total.  
 
• ¿En qué consiste el Programa de Transparen cia Aduanera? ¿Cuándo se implementó? ¿cuáles 
son los requisitos para acceder a este programa? 
• ¿Qué impuestos son reembolsados a los titulares de tarjeta dorada? 
• ¿El reembolso de impuestos se aplica a las exportaciones de todos los productos? 
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS 
 
2) Medidas que Afectan Directamente a las Importaciones.    ii) Aranceles  
“27.  El arancel sigue siendo bastante complejo, c on numerosos tipos.  En 200 6 contenía 31 derechos 
ad valorem  (43 en 2003), que iban de 0 al 80 por cien to, 19 derechos específicos (igual que en 2003) 
y 158 derechos alternativos (172 en 2003).  No se han modificado los derechos máximos ad valorem , 
que gravan unos pocos productos sensibles, con los siguientes tipos: el 60 por ciento (12 líneas, té, 
cebollas secas, motocicletas), el 65 por ciento (una  línea, algunos azúcares en forma sólida) y el 80  WT/TPR/M/191/Add.1 
 Page 9 
 
 
  por ciento (15 líneas, únicamente vehículos auto móviles… Según las autoridades, la estructura 
arancelaria de 2007 no comprende más de 10 tipos…” 
 
• Sobre este punto, el Gobierno de Colombia, desea expresar su preocupación por la 
complejidad del arancel de Tailandia, e insta al Gobierno de ese país para que en las 
modificaciones futuras trate de convertir el  mayor número de partidas arancelarias en 
gravámenes ad-valorem y de reducir la dispersión de la estructura arancelaria. 
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS  2) Medidas que Afectan Directamente a las Importaciones.   
 
e) Derechos Especiales (o recargos a la importación)  
“36. En Tailandia siguen imponiéndos e determinados recargos a productos específicos.  Actualmente, 
se aplican a las importaciones de maíz para la fabricación de piensos fuera del contingente, al tipo de 
180 baht por tonelada, así como a la harina, sémo la y "pellets" de pescado o crustáceos, moluscos u 
otros invertebrados acuáticos ( 2301.20 del SA), a un tipo del 5 por ciento.  Los recargos a la 
importación parecen aplicarse en forma de derechos ad valorem o específicos (por ejemplo, 10 
dólares EE.UU. o el 20 por ciento).  La base de valoración del recargo ad valorem  es el tipo del 
derecho especial multiplicado por el tipo del derecho de importación y dividido por 100…”  
 
• ¿Cómo justifica el Gobierno de Tailandia qu e la imposición de recargos a productos 
específicos de importación no es una forma discriminatoria frente a productos nacionales? 
• ¿Cuáles son los criterios para  determinar el listado de pr oductos de importación a los que 
aplican estos recargos? 
• ¿Con qué periodicidad es revisado y/o modificado dicho listado? 
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS  
2) Medidas que Afectan Directamente a las Importaciones.   
 Disposiciones de la Junta de Inversiones y otras disposiciones relacionadas con la 
ubicación.  
 
“47.  Los proyectos situados en las regiones más remotas (zona 3) tienen derecho a importar maquinaria en régimen de franquicia;  sin embarg o, los anuncios de la BOI permiten que varias 
actividades prioritarias (por ejemplo, la fabric ación de vehículos y piezas electrónicas, aparatos 
eléctricos y vehículos de gas natural) se beneficien  temporalmente de este de recho, con independencia 
de la zona en que se desarrollen. (En el caso de los pr oyectos ubicados en la zona 1 o en la zona 2, se 
otorga una reducción del 50 por ciento de los der echos de importación aplicados a la maquinaria) En 
2002, esas exenciones representaron pérdidas de ingr esos por valor de 1.775 millones de dólares 
EE.UU;  las autoridades no facilitaron una estimaci ón de los ingresos fiscal es no percibidos desde 
2003.  Están exentas de derechos las importaciones de maquinaria, equipo y materiales para su 
utilización por concesionarios del petróleo y del gas y sus contratistas en las refinerías de petróleo y 
las instalaciones de separación de gas.  
 
• Agradeceríamos al Gobierno de Tailandia mayor información sobre la forma como funciona 
el mecanismos de importación de maquinaria en régimen de franquicia en las zonas 1, 2 y 3?. 
• ¿Cómo garantiza el Gobierno de Tailandia que  dicha franquicia no se convierte un subsidio 
prohibido de conformidad con lo establecido en el Acuerdo de Subvenciones y Medidas 
Compensatorias de la OMC? 
 WT/TPR/M/191/Add.1 
Page 10  
 
 III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS 
 2) Medidas que Afectan Directamente a las Importaciones.    iii) Medidas no arancelarias en frontera  
 
“56…La Ley faculta al Ministro de Comercio, con la aprobación del Consejo de Ministros, a 
restringir las importaciones por motivos tales como la estabilidad económica, el interés público, la 
salud pública, la seguridad nacional, la paz y el orde n, la moralidad o cualquier otro motivo de interés 
nacional.  Las importaciones pueden prohibirse "a bsolutamente" o "condicionalmente";  en este 
último caso (por ejemplo, las que requieren licen cias no automáticas) las importaciones se permiten si 
se satisfacen determinadas condiciones.  Varias otra s leyes establecen restricciones a la importación.  
En virtud de la Ley de Fomento de las Inversiones, se autoriza a la Junta de Inversiones a solicitar al 
Ministerio de Comercio que prohíba las importaci ones de productos que compitan con los producidos 
por una rama de producción nacional si, en opinión de  la Junta, no bastan otras formas de protección 
para ayudar a la rama de producción.  También pueden prohibirse las importaciones en aplicación de 
diversas leyes en vigor por razones de salud y seguridad”. 
 
• Con base en que artículo del GATT de 1994 o Ac uerdo de la OMC, prohíbe el gobierno de 
Tailandia las importaciones de productos que compitan con la producción nacional? 
• A qué ramas de la producción se aplica dicha prohibición? Es temporal?  
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS 
 
3) Medidas que Afectan Directamente a las Exportaciones.    i) Procedimientos de Registro y Documentación.  
“79. Tailandia vigila todos los prod uctos importados de otros países para  impedir la elusión, que iría 
en contra del interés de los exportadores tailandeses.   Concretamente, algunas empresas de países que 
no se benefician del SGP o que debe n soportar derechos antidumping en terceros países han intentado 
eludir estos obstáculos mediante la reexportaci ón de sus productos desde Tailandia.  Tras la 
liberalización del comercio de productos textiles al expirar el Acuerdo sobre los Textiles y el Vestido 
el 1º de enero del 2005 y la concertación de varios ac uerdos comerciales bilaterales, Tailandia creó la 
Oficina contra la Elusión en septiembre de 2006 pa ra impedir declaraciones engañosas de origen tanto 
en los acuerdos preferenciales como en las medid as comerciales correctivas en los mercados de 
Tailandia y de otros países, así como para verificar el origen de los productos de conformidad con las 
normas y reglamentos de los interlocutores comerciales.”  
• El gobierno de Colombia resalta la importancia de la creación de la Oficina contra la Elusión 
y espera que su labor sea efectiva para evitar que  productos de otro origen ingresen a otros 
países con el fin de evadir derechos antidumpi ng, principalmente en el caso de textiles y 
confecciones.  
 
III. POLITICAS Y PRÁCTICAS COMERCIALES POR MEDIDAS 
 
4) Medidas que Afectan la Producción y al Comercio.    iii) Medidas en materia de inversiones relacionadas con el comercio. 
 
“111.  Según se informa, el 31 de diciembre de 2003 se suprimieron las prescr ipciones en materia de 
contenido nacional para los productos lácteos (lec he lista para beber), de conformidad con las  WT/TPR/M/191/Add.1 
 Page 11 
 
 
  obligaciones pertinentes en el marco de la OMC;   según las autoridades, esa prescripción no estaba 
vinculada a ningún incentivo otorgado por la J unta de Inversiones.  Tailandia suprimió las 
prescripciones en materia de contenido nacional pa ra el sector del automóvil en enero de 2000.  
El 1º de enero de 2003 también se eliminaron ci ertas prescripciones de exportación vinculadas a 
incentivos otorgados a empresas ubicadas en z onas de elaboración para la exportación.” 
 
• ¿Para cuales productos aún existen prescripci ones en materia de contenido nacional? 
• ¿Para cuales productos aún existen prescripcion es de exportación vinculadas o no a incentivos 
otorgados a empresas ubicada en zonas de elaboración para la exportación? 
• ¿Las prescripciones mencionadas que aún están vigentes han sido notificadas a la OMC? 
  
THE UNITED STATES
 
 
WT/TPR/S/191 
 
SUMMARY OBSERVATIONS 
 
(3) T RADE POLICY DEVELOPMENTS  
 
Page x, Paragraph 19 :  Thailand seems to levy several port ch arges at lower rates on export cargo than 
on import cargo.  What are the implications of th ese differential charges for Thailand’s obligations 
under GATT Articles III [national treatment], VIII [fees and formalities connected with importation 
and exportation], a nd XVI [subsidies]? 
 
(4) S ECTORAL POLICY DEVELOPMENTS  
 
Page xii, paragraphs 31-32; (See also, page 104, paragraph 5):  The Secretariat’s report notes that 
Thailand’s services sector has benefited from liberali zation and reform effort s taken in line with 
Thailand’s existing GATS commitments.  The repor t further notes that services is the largest 
contributor to Thailand’s GDP, and that additi onal GATS commitments in the context of current 
WTO negotiations could make a "maj or contribution" to improving the stability of Thailand’s trade 
and investment regime.  Nonetheless, the report notes that efforts at further liberalization, particularly the lifting of lim itations on foreign owners hip, have stalled. 
 
• In light of the importance of trade in servi ces to the Thai economy, and in keeping with 
Thailand’s stated goals of comprehensive ser vices policy reform, what steps does Thailand 
intend to undertake to liberalize further this sector? 
 
I. ECONOMIC ENVIRONMENT 
 
(2) R
ECENT ECONOMIC DEVELOPMENTS  
 
The Secretariat’s report mentions that price controls  and/or monitoring continue to affect more than 
200 products and 20 services. These price controls  allegedly depress profitability and private 
investment while having a relatively small impact on inflation.  Reportedly, price controls on some 
products are not transparent because determinati ons are sometimes based on outdated assumptions, 
including exchange rates, and continue for long periods without review, even upon repeated petition 
for review by affected parties. What is Thailand doing to make these price controls more transparent 
and to eliminate price controls that no longer are applicable or are achieving their desired effect? 
 WT/TPR/M/191/Add.1 
Page 12  
 
 III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
(1) I
NTRODUCTION  
 
Page 42, paragraph 3:   When will the Royal Thai Government complete the process of repealing legal 
provisions that allowed the use of referen ce prices in customs valuation procedures? 
 Page 42, paragraph 4:
  The Secretariat notes that “import license fees for meat products are levied at 
specific rates, but do not appear to reflect the cost of import administration.”  Please explain how Thailand derives these fees? What are Thailand’s plan s for these fees in light of its obligations under 
GATT Article VII? 
  
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
 
(i) Customs Procedures 
 
(b) Registration 
 
Page 45, paragraph 14 :  According to the Secretariat:   “All importers, except natural persons and 
government agencies, are required to register and receive a customs card.  Preferential treatment is provided for companies that meet certain criteria specified under a "gold card" system.  Gold Card 
holders are major exporters and impor ters qualified as:  being juristic  person; having registered paid-
up capital of not less than B 5 million; being engaged in the import/export business for not less than three years; being a member of the Federation of Thai Industries or the Thai Chamber of Commerce; 
having never violated Customs Laws and regulations for three years; and pledging a bank guarantee (a 
member of the Customs Transparency Program is exempted).”  
 
How does Thailand define “juristic person” and “ gold card holder”?  To what products do the “gold 
card” systems apply?  How does Thailand explain this system in the context of its Article I and Article III obligations?   (c) Customs inspection and valuation procedures 
 
Page 45, paragraph 16: 
  As the Secretariat’s report notes, the United States questions Thailand’s 
valuation of imported spirits. There are numerous ca ses in which importers have appealed Thailand’s 
application of deductive value to importations of alcoholic beverages.  When will Thailand resolve 
these appeals? 
 
Page 46, paragraph 17 :  What laws or regulations has Thailand adopted that specifically allow an 
importer to post a bond or other security so that the imports may enter into the commerce of Thailand 
pending the final determination of customs value should the determination be delayed? 
 
• What is the status of Thai legislation to end th e use of reference prices in determining customs 
value under Section 11 bis of Thailand’s Cust oms Act B.E. 2469?  The United States urges 
Thailand to repeal it as quickly as possible. 
 
• What is Thailand’s approach to customs valuation with respect to carrier media bearing software 
for data processing equipment? Does Thailand use the transaction value as per Article 1 of the 
Customs Valuation Agreement.?  If not, what va luation method does Thai Customs use that is 
consistent with the Customs Valuation Agreement?  
  WT/TPR/M/191/Add.1 
 Page 13 
 
 
  (ii) Tariffs  
The Secretariat’s report mentions that Thailand’s tariff structure is relatively complex, involving a 
multiplicity of rates (31 ad valorem duties, 19 specific duties and 158 alternative duties). The report also mentions ad valorem equivalents (AVEs) of non-ad valorem duties and states that they tend to 
conceal relatively high rates of tariff protection. 
 
(f) Tariff Quotas  
 
Paragraph 38, page 52, and footnote 32: 
 The Secretariat’s report indicat es that Thailand will continue 
to use domestic absorption requirements under its TRQ administration, especially for imports of 
soybeans, soybean meal, skimmed milk, and fresh pot atoes.  We also note that Thailand requires 
eligible importers to purchase do mestic production at determined prices. How do these requirements 
conform with Thailand’s GATT Article III:5 obligations.   
 
Paragraph 39, page 52:  The Secretariat’s report mentions that tariff quotas (outside those on 
soybeans, soybean meal, skimmed milk, and fresh potatoes) were under-filled. By what process does 
Thailand issue licenses for products under the TRQ administration?  The Secretariat also states that since Thailand’s previous TPR, import licenses are apparently issued 
only to a select group of animal and poultry producers.  Please confirm whether Thailand still issues 
import licenses only to selected producers?  How ar e these groups selected?  How is issuance of 
licenses in this manner in line with the WTO import licensing agreement? 
 
(iii) Non-tariff border measures 
 (a) Import licensing and prohibition 
 
Pages 59-63, paragraphs 55-60:
  The Secretariat mentions that the Thai FDA on food imports and the 
Department of Livestock Development (DLD ) on livestock and meat require licenses.   
 
• Is Thailand currently issuing import licenses for pork and broiler meat?  
• Please describe the licensing procedures that the Thai FDA and the Department of Livestock 
Development impose on these products?    
• How does Thailand explain these import procedures in the context of the WTO agreement on 
import licensing procedures?  
 Page 63, paragraph 58:
  To prevent the outbreak of BSE in Thailand, and for food and feed safety 
purposes, your government does not admit animal  carcasses and products thereof from countries 
where the disease exists.  Thailand makes an exce ption for animal products enlisted in the OIE 
Terrestrial Animal Health Code as commodities that can be traded safely regardless of the BSE status 
of the exporting countries.  In May 2007, the OIE r eclassified the United States and placed us in the 
“Controlled Risk” category.  In light of the OIE’s reclassification of the United States, will Thailand conduct a risk assessment that justifies maintenan ce of a BSE-related import suspension that exceeds 
OIE guidelines?   
If not, when does Thailand expect to lift its ban on U.S. animal products? 
 Page 63, Paragraph 59:
  Please clarify Thailand’ process for obtaining a non-automatic license.  To 
which agency/agencies must the prospective impor ter apply?  What are the fees for non-automatic 
licenses?  How quickly can the license be obtained?  
 WT/TPR/M/191/Add.1 
Page 14  
 
 Page 63, paragraph 60:
  The Secretariat states that “Thailand has never notified its licensing 
legislation to the WTO Committee on Import Licensing as required under Articles 1.4(a) and 8.2(b) of the Agreement.”  When will Thailand fulfil its notification obligations?  
(v) Government procurement and countertrade 
 
(a) Government procurement  Page 66, paragraph 66
: Does Thailand have any plans to accede to the WTO Agreement on 
Government Procurement or to become an observer to the WTO Committee on Government 
Procurement? 
 
(3) M EASURES DIRECTLY AFFECTING EXPORTS  
 
(iv) Export assistance 
 
Page 74, paragraph 86 describes the financial services provided by the Export-Import Bank of 
Thailand.   How do these programs conform to items (j) and (k) of the WTO Subsidies Agreement’s Illustrative list of export subsidies?  Page 75, paragraph 88
 explains that “domestic products that ar e exported are eligible for tax cards as 
defined in the Tax and Duty Compensation of Ex ported Goods Produced in the Kingdom Act B.E. 
2524 (1981).”  These tax cards can be used to pay ta xes and duties.  What ty pes of tax incentives are 
available under this program?  What qualifications must a company meet in order to benefit from these incentives?  Please explain how this program is  in line with Thailand’s statement that it “does 
not provide any export subsidies to its producers.” 
 
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
 
(v) Standards and other technical requirements 
 
(b) Products regulated by the Food and Drug Administration and the Ministry of Agriculture and 
Cooperatives 
 In general, we commend Thailand for its efforts to  meet its WTO SPS Agreement obligations and to 
participate in international standard setting bodies.  Nonetheless, we question the transparency of the 
FDA’s and the Ministry of Agriculture a nd Cooperatives’ rulemaking procedures.  
 
Page 85, paragraph 119
 addresses cconcerns relating to Pu blic Health Regulation No. 11 on 
requirements for food health certificates and emer gency measures temporarily suspending the import 
of live poultry carcasses from the Mexican State of  Durango.  In June 2007, the Thai authorities 
indicated that the measure under Public Hea lth Regulation No. 11 had been withdrawn on 
25 November 2005. 
 
• What is the status of Decree 11 and Public Health Regulation No. 11?  What is their 
relationship?  Does Public Health Regulation No. 11 implement Decree 11?  If not, please clarify the differences between the two measures. 
 (c) Quarantine requirements 
 
Page 87, paragraph 122
: The report states that import restrictions due to disease outbreak are imposed 
only after the incidence has been officially reporte d by the OIE.  Recently, we learned that Thailand  WT/TPR/M/191/Add.1 
 Page 15 
 
 
  has imposed import restrictions on U.S. hides and skins, beef products, ruminant carcasses and 
products, citing ProMED as the source.  But, ProMed  does not represent the official animal health 
authority of any country.  In fact, ProMED maintains disclaimers about the accuracy of the information that is reported to them.  Why, then , does Thailand rely on a ProMED report to impose 
import restriction on these products? Furthermore, as  of November 1, 2007, the RTG has not notified 
the WTO of Thailand’s June 2007 import restrictions  against ruminant carcasses and products from 
certain U.S. states. For the sake of transparency, when will Thaila nd notify these restrictions to the 
WTO?  
(vi) Intellectual property rights 
 
(a) Legislative and ins titutional developments 
 Page 89: paragraphs 132-133
: 
 
• Could Thailand provide a copy of the current draft of the trademark amendments?  If not, 
could Thailand describe the issues addressed in th e draft bill?  Will this bill increase penalties 
for any trademark violations? 
• Is Thailand preparing for Madrid implementation? 
 Page 90: paragraphs 134-135: 
 
 
• What additional steps must Thailand take to allow its accession to the Paris Convention and 
the Patent Cooperation Treaty?  When do you expect these accessions to take place? 
 (d) Enforcement  Pages 92-93, paragraphs 144-147:
 
 
• How does your government work with rights holders to enforce intellectual property rights? 
• How many and what type of enforcement actions  have been taken against Optical Disc (OD) 
plants under the OD Act? 
• Please describe the how your government allo cates resources on interdiction efforts on 
imports versus exports at the border?  How is Thailand addressing the increasing quantity of 
counterfeit and pirated goods leaving your country? 
 Page 93, paragraphs 148 and 149: 
Please provide information identifying (1) the number of people 
convicted for violating IP crimes by the IP cour t and (2) how many of those defendants received 
sentences requiring imprisonment.  What actions has Thailand taken this year to combat software 
piracy?  Copyright:
  Article 13 of TRIPs confines limitations and exceptions "to certain special cases which do 
not conflict with a normal exploitation of the wo rk and do not unreasonably prejudice the legitimate 
interests of the right holder."  Yet, Section 32 of the Thai Copyright Act permits exceptions for an act 
"which does not conflict with normal exploitation of the copyright work by the owner of the copyright 
and does not unreasonably prejudice the legitimate right s of the owner..."  Thus, the first step -- 
requiring that the limitation be restricted to special cases -- appears to be missing.  Please advise how Section 32 works in practice? 
 
Please describe how Section 32 (1), (2), (3), (4), (6) and (7) of the Thai Copyright Act are interpreted.  
For example, would it be allowed to copy an entire text for research or study (Section 32 (1)), family WT/TPR/M/191/Add.1 
Page 16  
 
 use (Section 32 (2)), criticism (Section 32(3)), to  distribute to students (Section 32(6 and 7)) or 
to broadcast an entire movie or cinematographic work for the reporting of news (Section 32 (4))? 
 Patents:
  Could Thailand describe the steps it is taki ng to pay adequate rem uneration to the right 
holders of patents subject to the compulsory licenses referred to in the Secretariat and the government 
reports, in light of the provisions of Article 31 (h ) of the TRIPS Agreement?  Also, please identify 
the government entities involved in this pr ocess and the role of each of the entities. 
 Could Thailand provide background on  its reasoning for issuing the three compulsory licenses in light 
of the stipulation in Article 31(a) of the TRIPS Agreement that each compulsory license "shall be 
considered on its individual merits?" 
 
IV. TRADE POLICIES BY SECTOR 
 
(5) S
ERVICES  
 
(iii) Banking, finance, and insurance 
 
Page 125, paragraph 77 :  The Secretariat’s report observes that Thailand’s liberalization plan for 
insurance – initiated in 1995 – has been stalled at “s tage two” since the previous Trade Policy Review 
in 2003.  What is the status of your insurance lib eralization plan, and when do you intend to move to 
stage three of this plan? 
 
(iv) Telecommunications 
 
As noted on page 127 (paragraph 87) of the Secretar iat’s report, Thailand has made progress towards 
liberalizing its telecommunications market and has introduced regulatory oversight in this sector.   
 Thailand has failed, however, to reflect these change s in its WTO schedule, as it committed to do in 
1997, when it pledged to introduce such changes into its GATS schedule no later than 2006.   Specifically, Thailand should update its schedule to  reflect both the new foreign equity limits, and 
also attach to its schedule the Reference Paper on regulatory principles (developed in the Negotiating 
Group on Basic Telecommunications) which reflects  the regulatory changes Thailand has already 
implemented.  
• When does Thailand plan to implement its 1 997 commitments, which are now almost one 
year overdue?  
• What are Thailand’s plans to offer further liberalization in the ongoing Doha negotiations, 
particularly with regard to foreign equity? 
 
Thailand has long been a difficult mark et for foreign satellite operators. 
 
• What is the basis for Thaila nd’s current policy of discriminating against foreign satellite 
operators, who are not permitted direct access to customers in Thailand?  What are Thailand’s 
plans for liberalizing this sub-sector? 
  WT/TPR/M/191/Add.1 
 Page 17 
 
 
  ARGENTINA  
 
WT/TPR/S/191, INFORME DE LA SECRETARIA 
 II. REGIMEN DE POLÍTICA COMERCIAL: MARCO Y OBJETIVOS 
 
6) Acuerdos Comerciales  ii) Acuerdos preferenciales, regionales y bilaterales  
c) Acuerdos bilaterales  
Párrafo 56, página 42: En este párrafo se menciona que el 3 de abril de 2007 Tailandia y Japón  firmaron un Acuerdo de 
Asociación Económica (JTEPA) que abarca el comercio  de bienes, servicios e inversiones y que 
ambas partes estaban finalizando dive rsos procedimientos internos pa ra que su entrada en vigor se 
produjera el día 1° de Octubre.  ¿Podría Tailandia confirmar si este acuerdo ya ha entrado en vigor? 
 
8) Régimen de inversiones extranjeras 
 ii) Marco básico 
 
Párrafo 65, página 46 En este párrafo el informe indica que, a principios de año, el Gobierno aprobó planes para modificar la Ley sobre las Actividades Económicas de lo s Extranjeros, ¿Podría Tailandia detallar los 
fundamentos de este plan de modificación a la ley? 
 
III. POLÍTICAS COMERCIALES, POR MEDIDAS 
 2) Medidas que afectan directamente a las importaciones   i) Procedimientos aduaneros 
 
a) Evolución reciente 
 
Párrafo 10, página 51 En este párrafo se hace referencia a la futura implementación de un procedimiento totalmente 
informatizado en materia aduanera. ¿Podría Taila ndia informar en qué plazos tiene prevista su 
implementación? ¿Este sistema incluiría a otro s organismos diferentes de la Aduana con 
responsabilidad en el proceso de importación? ¿Constituiría este procedimiento una forma de 
implementar la ventanilla única en Tailandia?  
ii) Aranceles 
 
e) Derechos especiales 
 
Párrafo 36, página 61 En este párrafo el informe menciona que existen recargos especiales, además del arancel 
correspondiente, a productos específicos. ¿Podría Tailandia informar si existen otros impuestos 
aplicables a las importaciones, necesarios para nacionalizar las mercaderías, además de los 
mencionados en el Informe?  WT/TPR/M/191/Add.1 
Page 18  
 
 f) Contingentes arancelarios 
 
Párrafo 39, página 62  En este párrafo se menciona que los contingentes ar ancelarios fueron “subutiliza dos” en el caso de la 
mayor parte de los productos. ¿Podría Tailandia in formar las razones de esta “subutilización” de los 
contingentes? ¿Podría comentar los criterios utilizados  para la asignación de los contingentes y definir 
los “comités competentes” a los que se hace referencia?       
3) Medidas que afectan directamente a las exportaciones 
 
iv) Ayuda a la exportación  
Párrafo 86, página 88 En este párrafo se hace referencia a que desd e 2003, el Banco de Exportación e Importación de 
Tailandia suministra servicios financieros, entre los cuáles se encuentran los “préstamos de 
explotación”. ¿Podría Tailandia explicar en qué cons iste este tipo de ayuda y bajo qué condiciones se 
otorga? ¿ Podría proporcionar estadísticas acerca de lo s montos destinados a este mecanismo en el 
período bajo examen?    
4) Medidas que afectan a la producción y al comercio 
 
vi) Derechos de propiedad intelectual  
Párrafo 127, página 106 En este párrafo se indica que Tailandia inició en 2005 los preparativos para adherirse al Convenio de 
París y al Tratado de Cooperación en materia de Pa tentes. ¿Podría Tailandia informar cuáles serían los 
criterios contemplados en la decisión de  adherir a dichos instrumentos? 
  
REPUBLIC OF KOREA
 
 
1. Amendment of the Foreign Business Act   
 (WT/TPR/S/191 p.38~39, para.61~64) 
 Thailand has made a commitment under the General Ag reement on Trade in Services (GATS) to give 
full national treatment to corporations with less than 49% of foreign equi ty. However, we have 
learned that the Thai Government is trying to limit services of foreign corporations, including those 
with less than 49% of foreign equity, by amending the 1999 Foreign Business Act (FBA). 
 Please provide updated information regarding the st atus of the FBA amendments. Korea hopes they 
are in accord with WTO principles and rules, especi ally considering the current commitments of the 
Thai government.  2. Labor Restrictions (Work Permits /Visa Extensions) 
(WT/TPR/S/191 p.40 para.67) 
 Foreign workers in Thailand are generally eligible to receive work permits   
and/or visa extensions, on the condition that the balance sheet capital of the local business exceeds a 
certain amount. 
 Does the Thai Government have any plans to ease these labor restrictions?   WT/TPR/M/191/Add.1 
 Page 19 
 
 
  3. Sales Tax Levied on Foreign Shipping Companies  (WT/TPR/S/191 p.78~79 para.96~97) 
 Corporate income tax in Thailand is levied on the ne t profit of domestic and foreign companies alike. 
Foreign shipping companies pay an additional 30% of their net profit as corporate income tax and 
Thailand imposes a separate 3% tax on the local sales of foreign shipping companies. 
 Does the Thai Government have any plans to abo lish above local sales tax levied on foreign shipping 
companies?  4. Privatization of TOT and CAT 
 (WT/TPR/S/191 p.126, para.84~86) 
 According to footnote 94 of the Secretariat report, neither TOT nor CAT have been privatized yet. 
 
Please inform us of the current status and the futu re plans for the privatization of TOT and CAT. 
 
5. Foreign Investment in the Telecommunications Sector 
 (WT/TPR/S/191 p.127, para.87) 
 According to the Secretariat report, the maximum allowed foreign ownership in telecommunication 
operators was changed from 25% to any figure be tween 49% and 100%, depending on the type of 
business.    (i) Please provide us with details on the ma ximum percentage of foreign ownership for 
each business category. 
 
 (ii) Do the restrictions on foreign ownership a pply only to direct foreign investment or to 
both direct and indirect foreign investment? 
  (iii) Are there any additional conditions su ch as public interest test and/or review 
procedures applied to foreign investors?  If so, please explain them in detail. 
 
6. Establishing Branches of Korean Banks in Thailand 
 
Although Korea is one of Thailand’s major trading pa rtners, there are currently no branches of Korean 
banks in Thailand. To promote investment from Kor ea to Thailand as well as to meet the needs of an 
increasing number of Korean tourists, these br anches must be established in Thailand.  
 In August 2003, a Korean bank submitted to the Mi nistry of Finance a Memorandum on its intention 
to establish a branch in Thailand. Korea sincerely hopes that the Thai government will consider this 
matter favorably.     
 WT/TPR/M/191/Add.1 
Page 20  
 
 JAPAN
 
 
The Government Report (WT/TPR/G/191) 
 
I. OVERVIEW 
 
(Question 1: page 5, paragraph 5) 
(The Secretariat report: IV. TRADE POLI CIES BY SECTOR (para 5 and 87))  
  The Government and Secretariat reports state that the maximum allowable foreign ownership 
in telecom operators was increas ed from 25% to between 49% and 100%, depending on the type of 
business. Japan appreciates the continuous efforts by Thailand toward the liberalization of the telecom 
market.  
 (1) While there are no limitations on the foreign equi ty participations of Type I operators, there 
remains the limitations on the foreign equity particip ants of Type II and III operators, according to the 
revised Telecommunication Business Act.   
 Japan would like Thailand to indicate whether Thailand has an intention and any specific plan 
to make a further relaxation of the limitation of the foreign equity participation. If the Government has 
no intention and plan as to the relaxation, please explain the difficulty in doing so.  
 
(2) While the domestic regulation allows Type I and II operators to supply telecommunication 
services on a non-facilities basis, the current offer from Thailand under the services negotiation of the 
DDA puts the reservation, ‘the services in the Sche dule of Specific Commitment shall be on facilities 
basis’. This reservation means not to include telecommunication services on a non-facilities basis. 
 
 Japan would appreciate it if Thailand provides specific domestic laws and regulations which 
prohibit Thailand from offering telecommunication services on a non-facilities basis and indicates 
difficulty in offering telecommunication services on a non-facilities basis. 
 (3) Japan understands that the domestic regulatory regime in Thailand allows Type I operator for 
resale service. 
  Could Thailand provide specific information on the domestic regulatory regime such as name 
of laws and license conditions, with regard to the resale service supplied by Type I operator. 
 
IV. TRADE AND TRADE-RELATED POLICY DEVELOPMENT 
(j) Telecommunications 
 (Question 2: page 23, paragraph 121) 
 
 The Government report states, “The Commission may prescribe the prohibition that the 
applicant for certain natures or categories of te lecommunications business who is a juristic person, 
shall not commit any other act which has the natu re of business takeover by a foreigner”. Japan 
understands that along with the revision of the Foreign Business Act which was withdrawn this 
August, the Government of Thailand has been in the process of drafting new regulatory rules which 
prohibit specific action of foreign services supplie rs under the revised Telecommunication Business 
Laws. Japan is concerned that new regulatory rules will broaden the definition of a “foreign 
company”, as well as will adversely affect the openness of the telecommunication market in Thailand 
consequently.  
 In this context, please explain the current situ ation of drafting the new regulatory rules.    WT/TPR/M/191/Add.1 
 Page 21 
 
 
  The Secretariat Report (WT/TPR/S/191) 
 II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
 
(8) F
OREIGN INVESTMENT REGIME  
 
(ii) Basic framework 
 
(Question 3: page 39, paragraph 65)  
 Please provide information on the current situa tion of drafting the amendment version of the 
Foreign Business Act (FBA). 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
 
(ii) Tariffs 
 (Question 4: page 49, paragraph 31) 
 
 According to the Secretariat report, Thailand has bound 73.7% of its tariff lines, in which all 
of its agricultural lines are bound while only 69.5% of its non-agricultural lines are bound. Japan is of 
the view that a large number of products with unb ound tariff lines need to be improved due to the 
significant lack of the predictability of trade.  
 
 It would be appreciated if Thailand elaborates on it.  (ii) Tariffs  (Question 5:page50, paragraph 34) 
 
 Japan appreciates that the number of duty-free tariff lines for MFN rates in 2006 has increased considerably since the last review in 2003, due to the elimination of tariff protection on 
certain items (previously subject to rates of main ly 1%) and the full implementation of ITA-related 
commitments.  
 Please explain how the Government of Thailand has taken measures to increase the number of 
duty-free tariff lines since the year 2006.  IV. TRADE POLICIES BY SECTOR  (5) S
ERVICES  
 
(iv) Telecommunications 
 
(Question 6: page127-128, paragraph 91)  
(The Government report: IV. TRADE AND TRADE-RELATED POLICY DEVELOPMENT 
(j) Telecommunications (para 120))  
  The Secretariat report states,  “the NTC announced in late 2005 that it was planning to 
liberalize International Internet Gateway (IIG) servi ces”, while the Government of Thailand maintains WT/TPR/M/191/Add.1 
Page 22  
 
 the restriction on the gateway services in the mode  one and two supply in its offer of the services 
negotiation. Japan is of the view that such domestic  reform will contribute to the improvement of the 
reservation in the offer made by Thailand. 
 
 From this point of view, could Thailand explai n what kind of domestic regulation is regarded 
as measures to prevent further commitme nt of the market access to Thailand? 
 
(iv) Telecommunications 
 
(Question 7: page 127-128, paragraph 90, 92)  
(The Government report: IV. TRADE AND TRADE-RELATED POLICY DEVELOPMENT 
(j) Telecommunications (para 120))  
  The Government and Secretariat reports explai n that new domestic regulation in such area as 
interconnection rule was introduced in order to pr omote further competition in the telecommunication 
market. 
 
 In this light, could Thailand explain the current  situation of developing and introducing laws 
and regulations in the telecommunication sector, in  accordance with each provision of ‘the Reference 
Paper’ in the telecommunications services negotiation? 
 
(v) Transport 
 
(Question 8: page 129, paragraph 99) 
 
 The Secretariat report states, “Goods imported dir ectly or indirectly by government agencies 
or public enterprises are reserved for Thai-fla gged vessels”. As long as Thailand’s commitment of 
maritime transport agreed under the Uruguay Ro und negotiation is concerned, Thailand has no 
reservation in its commitment of mode one in the sub-sector of passenger and freight transportations, 
except for the freight transports between Thailand and China, and between Thailand and Vietnam.  
 
 In this context, please explain the difference between the description by the Secretariat report 
and the commitment by Thailand. 
 
(vii) Distribution services 
 
(Question 9: page 134, paragraph 119)  
 The Secretariat report states that in the w holesale trade and retailing services majority foreign 
ownership and control is allowed if permissi on is granted by the Ministry of Commerce. 
 (1) Please explain specific case under which majority foreign ownership and control is allowed in 
the wholesale trade and retailing services.  
 
(2) If no specific criteria for permission exist, could the Government of Thailand explain why 
such criteria are not set?   WT/TPR/M/191/Add.1 
 Page 23 
 
 
  (vii) Distribution services 
 (Question 10: page 133-134, paragraph 118, 123) 
 
 Although Thailand’s GATS commitments on distribution services are limited to commission agents’ services, a number of foreign distributi on suppliers have already joined the Thailand’s 
distribution market, as footnote 135 of paragraph 118 explained. 
 
(1) Could Thailand confirm our understanding that there is no regulation other than the Foreign 
Business Act in principle to regulate the entry of  foreign supplier into commission agents’ services, 
wholesale trade, retailing and franchising services?  
 
(2) Please explain whether the regulations exist ot her than the Foreign Business Act, which are 
not in consistent with article 16 (market access)  and article 17 (national treatment) of GATS, 
regardless of the commitment of these regulations in the WTO. 
 (3) If yes, please provide specific information su ch as the name and the outline of the regulation 
concerned. 
 
(vii) Distribution services 
 
(Question 11: page 134, paragraph 120, 121) 
  The Town Planning Law and the Building Contro l Law are explained as laws to regulate the 
establishment and expansion of new retail stores in the Secretariat report. 
 
(1) Does the Government of Thailand have a plan to relax the requirements for the establishment 
and expansion of new retail stores? 
 
(2) Please provide information on the current s ituation of the Retail and Wholesale Business Law 
which is explained in the process of drafting. 
 
 
AUSTRALIA
 
 
II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
 1. Australia notes Thailand’s recent adoption of  a new Constitution.  We understand that under 
the Constitution, including in particular Section 190, the Government must seek Parliamentary approval for treaties that have a significant impact on trade and investment.   
 
- Can Thailand advise how this requirement will opera te in practice, in particular for free trade 
agreements that have already been implemente d but which may contain provisions allowing for 
additional negotiations, such as the Thailand – Australia Free Trade Agreement (TAFTA)?  
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
 (i) Taxation 
 
2. Australia notes that excise duties on motor vehicles range from 3% to 50%, depending on 
their engine capacity (WT/TPR/S/191, page 75-76, paragraph 92 and page 116,  paragraph 43).  Could WT/TPR/M/191/Add.1 
Page 24  
 
 Thailand provide a schedule of excises duty rates ag ainst motor vehicle type and engine capacity?  
Could Thailand also provide recent statistics on the number of motor vehicles produced in Thailand and separately the number of imported motor vehicles subject to each category of excise tax for passenger cars and pick-up passenger vehicles?  IV. TRADE POLICIES BY SECTOR  (5) S
ERVICES  
 
3. Australia notes from the Report by Thailand that the Foreign Business Act B.E.2542 (1999) is 
currently under review (paragra ph 46, page 12, WT/TPR/G/191).  Australia has followed recent 
developments in relation to th is review and would appreciate an update on its status.   
 (a) Can Thailand reassure Members that it will,  in accordance with Thailand’s Uruguay Round 
commitments under the General Agreement on Trade in  Services (GATS), continue to extend national 
treatment to service suppliers owned or c ontrolled by persons of other Members? 
 
(b) Can Thailand confirm that the proposed Foreign Business Act, if passed into law, will not, in 
accordance with Section 10 of the draft Act, affect  any business operating under the provisions of the 
Thailand-Australia Free Trade Agreement (TAFTA).  
 
(iii) Banking, finance and insurance  
4. Australia notes from the report by Thailand that Thailand is currently implementing the 
second stage of a three part liberalisation plan fo r the insurance industry (paragraphs 105-108, page 
20, WT/TPR/G/191).  Australia welcomes the planne d lifting of foreign equity limits from 25% to 
49% under the second stage of the plan, and also the full liberalisation foreshadowed under stage three 
of the plan.  (a) Can Thailand confirm that the 24 percentage point increase in the foreign equity limits (from 
25% to 49%) is still included in th e current draft of the amended Life Insurance Act  B.E. 2535 (1992) 
and Non-Life Insurance Act  B.E. 2535 (1992) (as approved by Cabinet in March 2004), and also 
provide Members with further information rega rding the timeline for implementation of these 
amended Acts? 
 
(b) Will the Office of the Insurance Supervision and Promotion Commission Act  (approved by 
Cabinet in February 2007), which would establish an  independent regulatory agency for the insurance 
industry, also empower the new regulatory agency to licence new insurers (without need for Cabinet 
approval of individual licence applications)? 
 
5. Australia further notes from the Secretariat’s re port that an increase in the foreign equity limit 
for banks, from 25% to 49%, is included in  Thailand’s new commercial bank law, the Financial 
Institutions Businesses Act  (FIBA), which was being debated in  the Council of State in June 2007 
(paragraph 59, page 119-120, WT/TPR/S/191).  Can Thailand provide Members with further 
information regarding the timelin e for implementation of the new Financial Institutions Businesses 
Act? 
 (iv) Telecommunications  
6. Australia notes that Thailand has implemented a number of important pieces of 
telecommunications legislation since the Uruguay Round was concluded (see  paragraphs 118–123, 
page 22-23, WT/TPR/G/191).  Thaila nd established an independent regulator in 2004.  Most recently, 
important liberalisation and pro-competitiv e reform was outlined in the 2005 – 2007  WT/TPR/M/191/Add.1 
 Page 25 
 
 
  Telecommunications Master Plan.  However, Th ailand’s revised Doha Round offer of November 
2005 proposes no amendments, updates or improvements of Thailand’s (now outdated) commitments 
on telecommunications.  - Noting these various reforms, is Thailand’s re gulatory framework now consistent with the 
principles set out in the GATS Telecommunications Reference Paper (TRP)?  If so, is Thailand 
considering including adoption of the TRP in  its second revised Doha Round services offer? 
 7. What is Thailand's current plan for tele communications concession conversion arrangements 
and what are the implications of Section 84 (11) of the new constitution on ownership of 
telecommunications services and infrastructure? 
  
CANADA
 
 
REPORT BY THE GOVE RNMENT (WT/TPR/G/189) 
 Section IV. Trade and Trade-Related Policy Deve lopments, (k) Tourism, paragraph 128, pages 
23-24: 
 
The Government Report cites the functions of the Ministry of Tourism and Sports and the Tourism 
Authority of Thailand.  
 1. How do these entities relate to the Committee fo r National Tourism Policies, which is chaired 
by the Prime Minister?  
 
 
Report by the Secretariat (WT/TPR/S/189)
 
  
Summary observations (1) Economic Environment,  paragraph 2, page vii; and paragraph 32, 
page xiii:    
Section I. Economic Environment; (2) Recent Econ omic Developments, par agraph 4, page 3:  
 Section II. Trade Policy Regime; (8) Foreign Investment Regime; (ii) Basic Framework, paragraph 65, page 39:  
 The Secretariat Report refers several times to the lo w levels of investor confidence and the need to 
restore this confidence. The Secretariat Report al so mentions that these low levels of investor 
confidence have been exacerbated by the proposed revisions to the Foreign Business Act (FBA).  
  2.(a) How have investors reacted to the proposed changes to the FBA?  
 
(b) What steps are being taken by the government  of Thailand to bolster investor confidence?  
 (c) Is the government of Thailand planning to m odify the contemplated amendments to the FBA 
in response to these low levels of confidence being referred to in the Secretariat report? 
 Section II. Trade Policy Regime; (8) Foreign Investment Regime; (ii) Basic Framework, paragraph 65, page 39:  
 
In regards to changes to the Foreign Business Act (FBA), the Secretariat Report states that 
“[c]ompanies that seek or have already received BOI investment promotion will not be subject to the WT/TPR/M/191/Add.1 
Page 26  
 
 proposed ownership rule revision, except (…) in activities that fall under specific laws such as 
telecommunications, and marine, air and land transport.”   3. Can Thailand please list each specific law and related activities that will be affected by the 
proposed ownership rule revision?   Section II. Trade Policy Regime; (8) Foreign Inv estment Regime; (iii) In ternational Agreements, 
paragraph 68, page 40:  
 
The Secretariat Report notes that since the previous  Trade Policy Review, Thailand is still in the 
process of ratifying the International Convention on  the Settlement of Investment Disputes between 
States and nationals of other States (ICSID Convention).    4. What steps have been completed, and what is the expected date of completion for this 
process? 
 
Section III. Trade Policies and Practices by Measu re, (2) Measures Directly Affecting Imports, 
(ii) Tariffs; (a) Main Featu res, paragraph 25, page 47:  
 
Canada notes that Thailand has made the tran sition from HS 7-digit to the AHTN HS2007 8-digit 
classification system in the tariff schedule.   
 
5. Could Thailand please indicate when the new tariff schedule will be submitted to the WTO 
Secretariat?   
Section III. Trade Policies and Practices by Measu re, (2) Measures Directly Affecting Imports, 
(ii) Tariffs; (a) Main Featu res, paragraph 27, page 48:  
 
Canada notes that Thailand has started to simp lify the tariff schedule by reducing the number of ad 
valorem  rates.   
 6. Could Thailand please give further details on its plans to further reduce the complexity of its 
tariff, particularly the number of specifi c duty rates and alternative duty rates?  
 
Section III. Trade Policies and Practices by Measu re, (2) Measures Directly Affecting Imports, 
(ii) Tariffs; (b) MFN tariff bindings, paragraph 32, page 49:  
 7. Could Thailand please give further details on its  plans to bring the bound tariff rates closer to 
applied tariff rates?   
Section III. Trade Policies and Practices by Meas ure, (2 Measures Directly Affecting Imports, 
(ii) Tariffs; (e) Specials duties (or import surcharges), paragraph 36, page 52:  
 8.(a) Could Thailand provide further explanation in regards to its system of special duties, or  
import surcharges?   (b) When does Thailand expect to file a report on these with the WTO Secretariat? 
 Section  III. Trade Policies and Practices by Measure; (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (a) Legislative and institutional developments, 
paragraph 132, page 89:  
  WT/TPR/M/191/Add.1 
 Page 27 
 
 
  Canada notes that according to the Secretariat Report for Thailand, “[t]rade marks that are identical or 
similar to well-known trade marks may not be regi stered and those already registered can be 
revoked.”  9.(a) Could Thailand please provide further informa tion on the criteria used for the revocation of 
already registered trade marks?  
 (b) Could Thailand please provide further details on the determination of “identical or similar” 
with respect to trade marks and well-known trade marks (i.e. limited to similar wares or not)?   Section III. Trade Policies and Practices by Meas ure; (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (a) Legislative and institutional developments, 
paragraph 135, page 90:  
 
Canada notes that according to the Secretariat Repor t for Thailand, statistics on patent registration in 
Thailand have been compiled.   
 10. Could Thailand please indicate whether this information is available online and whether 
Thailand has a patent register that  is also publicly accessible online?  
 
Section III. Trade Policies and Practices by Meas ure:  (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (c) Government use and compulsory licensing, 
paragraph 142; page 92:  
 
The Secretariat Report indicates that under Thaila nd’s Patent Act, “any person may apply for a 
licence three years after the grant of a patent or fo ur years from the date of the patent application, 
whichever is earlier.” 
 11. Could Thailand please describe the circumstan ces under which such compulsory licences may 
be granted?   
Section III. Trade Policies and Practices by Meas ure:  (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (c) Government use and compulsory licensing, 
paragraph 142, page 92:  
 
The Secretariat Report indicates that a compulso ry licence may be granted for government use 
purposes “to carry out any service for public consumption”  under Section 51 of Thailand’s Patent Act.   
 
12. Could Thailand please provide its views on the c onsistency of this provision with Articles 27 
and 31(b) of TRIPS?   
Section III. Trade Policies and Practices by Meas ure:  (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (d) Enforcement, paragraph 145; pages 92- 93:  
 
The Secretariat Report indicates that, “[i]n order to strengthen border enforcement, the Customs Department has proposed a draft amendment of the Customs Act, which would empower customs 
officers to inspect goods in transit, and transhipment s, and broaden the scope of border enforcement to 
cover all IPRs.” Canada appreciates Thailand’s efforts in IPR enforcement.  
 
13. Could Thailand please provide further inform ation on the draft amendment of the Customs 
Act?  
 WT/TPR/M/191/Add.1 
Page 28  
 
 Section III. Trade Policies and Practices by Meas ure:  (4) Measures Affecting Production and 
Trade; (vi) Intellectual Property Rights; (d) Enforcement, paragraph 148, page 93: 
 
According to the Secretariat Report, regarding crimin al IPR cases, “[g]enerally a fine is imposed and 
the goods are destroyed (Table III.14).  Reportedly, th is has had little deterrent effect as:  fines are 
often reduced by 50% for a guilty plea or first time infringements; the level of fines does not meet the 
cost of taking criminal action, and is not a dete rrent for infringers, as s hown by the number of 
recidivists; and prison sentences are invariably suspended.”  14.(a) Could Thailand please indicate how such fines are imposed (i.e. set fines or a reduction on the 
maximum)?  
 (b) Has Thailand’s experience shown that a reduc tion in fines and/or less lenient penalties are 
sufficient deterrents to prevent repeat offences?   Section IV. Trade Policies by Sector; (5) Services, pages 118-134:  
 
The Secretariat Report mentions the Foreign Busi ness Act (FBA) in paragraphs 72-73, 100, 107, 113 
and 119. Canada understands that draft amendmen ts to the FBA were withdrawn in August.  
 15. Has the Government of Thailand indicated when  the draft FBA will be reintroduced and what 
amendments the bill will include? 
 
Section IV. Trade Policies by Sector; (5) Serv ices; (i) Banking, Finance, and Insurance;  
(a) Banking and finance, paragraph 58, page 119:  
 The Secretariat Report states that the Minister of Fi nance has the mandate to grant, refuse, suspend or 
revoke commercial banking licenses.  Canada unders tands that the issuance of a new commercial 
bank license also requires Cabinet approval.  16. Could Thailand please clarify whether Cabinet may overturn a decision by the Minister of 
Finance to grant a new commercial bank license? 
 
Section IV. Trade Policies by Sector; (5) Serv ices; (i) Banking, Finance, and Insurance;  
(a) Banking and finance, paragraph 77, page 125:  
 
The Secretariat Report describes the liberalization plan for insurance, whic h was initiated in 1995.  
However, it appears that the amendments to the FB A that were being contemplated until last August 
would undo much of the progress seen to date in the liberalization plan.  We understand that banks 
would be exempted from the FBA, but it is unclear  whether the equally important financial services 
sub-sector of insurance will also be exempted.    17.(a) Could Thailand please indicate whether the financial services sub-sector of insurance would 
also be exempted from the FBA? Could Thailand expl ain the rationale for the different treatment of 
the banking vs. insurance sectors?    (b) Could Thailand please indicate whether furthe r foreign ownership r estrictions would be 
placed on the banking and insurance sectors?   
 
(c) Could Thailand please indicate whether existi ng foreign companies would be grandfathered 
or forced to divest their assets as a result of th e proposed amendments to the FBA? If so, how does 
Thailand plan on regaining investor confidence th at is bound to decrease as a result of this law? 
  WT/TPR/M/191/Add.1 
 Page 29 
 
 
  Section IV.  Trade Policies by Sector; (5) Services; (i) Banking, Finance, and Insurance; 
(c) Insurance, paragraph 81, page 125:  
 
The Secretariat Report notes that, with respect to reinsurance agreements, the Department of 
Insurance (DOI) encourages domestic retention in  segments of the market where local companies 
have the capacity and potential to assume risks. 
 18.(a) Could Thailand please clarify how the DOI “encourages domestic retention” in practice? 
 (b) Does this practice obligate insurers to cede risks to local reinsuran ce companies in market 
segments where local companies have the capacity to assume the risks? 
 
Section IV. Trade Policies by Sector; (5) Servi ces; (vi) Tourism, paragraph 110, page 132: 
 
The Secretariat Report states that a Committee fo r National Tourism Policies is responsible for 
preparing tourism plans and policies.  
 19.(a) Outside of increasing the movement of dom estic and foreign tourists and investment 
incentives, what is the scope of the Committee’s tourism pl ans and policies? 
 (b) What are the Committee’s priorities under th e Tourism Master Plan? Are these the priorities 
cited in the Government Report, paragraph 128? 
 (c) What is the time frame of this Master Plan?  
Section IV. Trade Policies by Sector, (5) Servi ces, (vi) Tourism, paragraph 112, page 132: 
 
According to the Secretariat Report, as of Sept ember 2005, 116 hotel and resort properties were 
participating in the voluntary star rating certification programme.  20. What percentage of the total number of hotel and resort properties in Thailand does this figure 
of 116 represent? 
 
Section IV. Trade Policies by Sector, (5) Servi ces, (vi) Tourism, paragraph 115, page 133: 
 
The Secretariat Report states that the Associati on of Thai Travel Agents has proposed longer 
temporary work permits for foreign guides and tour ope rators but that no action has yet been taken by 
the Immigration Bureau and Labour Ministry. 
 21. When does the Government expect action to  be taken? What are the chances of getting a 
favourable outcome?  
Section IV. Trade Policies by Sector, (5) Servi ces, (vii) Distribution Services, paragraph 121, 
page 134:   
The Secretariat Report notes that the Government of Thailand “endorsed a draft Retail and Wholesale Business Law aimed at regulating the expansion of retail stores”.   
 
22.(a) What is the current status of the draft Retail and Wholesale Business Law? 
 (b) What provisions will this law include?    WT/TPR/M/191/Add.1 
Page 30  
 
 THE EUROPEAN COMMUNITIES
 
 
I. ECONOMIC ENVIRONMENT  
 (4) M
AIN STRUCTURAL POLICY DEVELOPMENTS  
 
(iv) Labour 
 
WTO Secretariat's Report, page 10, para. 21 
 
The report states that under the Labour Protection Act of 1998, employers must comply with minimum wage requirements for full-time permanen t and part-time employees, thereby preventing 
employers from circumventing minimum wage oblig ations; violations are considered criminal 
offences. Where violations are found, a labour inspector must either issue to the employer a warning or a written order to comply with the law; follow-up inspections are performed to ensure compliance.  
 
1. Could Thailand elaborate further on the procedur es followed by the Thai government in order 
to ensure compliance with minimum wage requirements?  2. In particular, does the act address the short term  challenges of labour market adjustment to 
international trade opening? 
 
WTO Secretariat's Report, page  104, para. 2  
 
The report states that agri culture, where labour productivity is re latively low, remains an important 
component of the Thai economy, external trade, and employment; it also plays a key role in achieving 
increased food "sufficiency", and poverty reduction.   3. How does the Thai government ensure the quality of jobs, and consequently high 
productivity, in labour-intensive sectors including th e implementation of core labour standards? 
 (6) T
RADE AGREEMENTS AND ARRANGEMENTS  
 (ii) Preferential, regional, and bilateral arrangements 
WTO Secretariat's Report, page 29, para. 28 4. Has Thailand already eliminated 80% of tariff under the CEPT Scheme? How much trade 
does this represent?  
 
WTO Secretariat's Report, page 30, para. 33 
5. Could Thailand elaborate further on the content and progress made with the AEC blueprint?  
 
WTO Secretariat's Report, page 31, para. 35 
 
6. Could Thailand confirm whether the ASEAN-Jap an CEPA negotiations would be concluded 
by the end of this year? 
 
7. Could Thailand elaborate further on the level of ambition envisaged in this Agreement? 
  WT/TPR/M/191/Add.1 
 Page 31 
 
 
  WTO Secretariat's Report, page 31, para. 36  
8. Could Thailand describe the current trade liberalization implemented by Thailand under the 
ACFTA?  
9. Could Thailand confirm when ASEAN plans to  notify to WTO the new ACTFA Framework 
Agreement Trade in Services, which entered into force in July 2007? 
 
WTO Secretariat's Report, page 31, para. 37 
 
10. Could Thailand elaborate further on the reas ons for not having signed the ASEAN-Korea 
CEPA? 
 
WTO Secretariat's Report, page 35, para. 50  
11. In light of the ongoing bilateral negotiations w ith some key partners, could Thailand indicate 
how it intends to ensure full cons istency and coherence between th e full implementation of ASEAN's 
schedules and the negotiations of bilateral agreemen ts? How does Thailand plan to ensure the creation 
of genuine building blocks?   
WTO Secretariat's Report, page 36, para. 56 
 12. Has the Japan-Thailand Economic Partnership Agre ement entered into force in October 2007? 
 
II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES   
 
(8) F
OREIGN INVESTMENT REGIME  
 (ii) Basic framework  WTO Secretariat's Report, page 38, para. 61 
 
It is stated that "FDI inflows have remained robust during the period under review". However, we 
note in the World Bank study of 2007 and 2006c (page 16 paragraph 34) that there has been a 
decrease in 18% in the Board of Investment approvals  of foreign investments. Furthermore, paragraph 
65 of the WTO Secretariat's report indicates that  the move seems to have compounded investors 
concerns over the unpredictability of the policy. 
 13. How does Thailand reconcile this?  
 
WTO Secretariat's Report, page 38, para. 62 
 The Secretariat's report notes that during the period under review no major changes were made to the 
regulatory and institutional framework governing fore ign investment in Thailand. However, since 
2006 the Thai Ministry of Commerce has proposed tw o major changes in its regulation, (i.e. the FBA 
amendment and the introduction of the proposed Reta il Act) which will have detrimental effects.  
 
14. Has the Ministry of Commerce carried out an impact assessment of the effects of these new 
changes?  How many companies would be concerned?   15. Can Thailand indicate whether there is a plan while revising the FBA to abolish capital 
requirements in the retail and wholesale business? 
 WT/TPR/M/191/Add.1 
Page 32  
 
 In addition, it is mentioned that "the FBA ma intains negative lists of restricted activities".  
 16. Can Thailand confirm that all the other activities which are not mentioned are free to be 
offered (meaning not restricted)?   
It is indicated that "foreign equity participati on is allowed up to 60% and on a case-by case basis, up 
to 75%".   17. Can Thailand provide us w ith numbers on the authorisations already granted? 
 
18. Has Thailand available relevant statistics for List 2 and List 3 authorisations which could 
share with us?   19. Does Thailand keep records on the number of a pplications received and those being granted 
that it could share with us?    WTO Secretariat's Report, page 39, para. 63 
 
The Foreign Business Committee reviews these lists at least annually and, based on these 
recommendations, the Ministry of Commerce can make changes by issuing a ministerial regulation.  
20. Could Thailand indicate how many revisions ha ve been conducted and the results of each 
review, (i.e. how many sector(s) has been withdrawn from the Lists 1, 2 and 3)? In other words, what are the sectors or activities that have been liberali sed for foreign participation since the adoption of 
the law?   
21. In case where sectors have been withdrawn from the Lists, could Thailand specify if another 
restriction has been introduced by other sector-s pecific legislation like Telecommunication Business 
Act and Proposed Retail Act?     22. Furthermore, could Thailand elaborate further on the authorisation process?  
 
WTO Secretariat's Report, page 39, para. 64 
 
It is stated that "the FBA does not apply wher e an international treaty including the WTO requires 
Thailand to provide national treatment to foreign investors".  
23. Could Thailand confirm whether in all sectors/sub-sectors where Thailand has indicated the 
granting of national treatment in its Schedule of Specific Commitments, the application of the FBA is excluded for all foreign investors?  24. Could Thailand provide a full list of its treaties, particularly Free Trade Agreements, granting 
national treatment to foreign investors, while indi cating which treaties have entered into force and 
those which are still to enter into force?  
 
WTO Secretariat's Report, page 39, para. 65 
 
The Secretariat's report stresses that "[a]lthough th e FBA changes are not as far-reaching as initially 
expected, the move seems to have compounded i nvestors concerns over the unpredictability of 
policy".   25. Could Thailand describe precisely the proposed ch anges currently considered and if they 
would go beyond the voting rights criteria?  WT/TPR/M/191/Add.1 
 Page 33 
 
 
   
26. Could Thailand confirm that the original proposal of the Ministry of Commerce included 
voting rights criteria has now been extended by the National Legislative Assembly (NLA) to include 
also a "management control" criteria comprising " all forms of management control in the company 
where foreigner has the authority to appoint or remove a majority of directors or the right to set the 
company's strategy or direction including mergers and acquisition, despite hol ding minority of shares 
as well as the obligations to determine ultimat e ownership in case of shares held by multi-tier 
companies "?  
 
27. Could Thailand confirm whether it has carried out  an impact assessment study and how many 
companies are expected to be aff ected by such a change of definition (i.e. deemed Thai companies 
according to existing law but would be declared fo reigners once the amendment takes effect)?    
 Furthermore, "companies that seek or have alread y received BOI investment promotion will not be 
subject to the proposed ownership rule revision, except those activities specified in List 1 whereby 
BOI has already required Thai majority ownership, an  in activities that fall under specific laws such as 
telecommunications, and marine, air and land transport".   28. Could Thailand confirm that a company benef iting from the BOI exemption will be able to 
operate fully as a local Thai company with resp ect to land ownership and access to financial credit 
operations and insurance after the enactment of this change?  
 
29. Could Thailand inform us if it intends to follow the rule of Article XXI of the GATS 
(Modification of Schedules) prior to the enactment of the proposed amendment? 
 Currently, seven categories covering over 273 ac tivities in both manufacturing and services are 
eligible for BOI promotion.  
 30. Out of these 273 activities, could Thailand specify which activities fall under GATS 
definition of services? 
 
WTO Secretariat's Report, page 39, para. 66 
 Under the Industrial Estate Author ity of Thailand Act 1979, industria l operators are allowed to own 
land in an industrial estate or an industrial zone for carrying out their business activity to the extent 
that the Board of the Industrial Estate Author ity of Thailand may deem appropriate. Foreign 
investment must total B 40 million minimum, for at least three years, in a business that benefits the 
economy, promotes social welfare or is BOI promoted. 
 31. In order to facilitate foreign investment, does Th ailand plan to modify and make more flexible 
its legislation regarding land  ownership by foreigners? 
 According to the Land Act as amended in 1999, foreigne rs can also own up to 1,600 square metres of 
land for residential purposes in certain areas, including the Bangkok Metropolis.  
 32. Could Thailand single out the specific conditions required?  
 33. Could Thailand indicate the number of appli cations received and permissions granted? 
 WTO Secretariat's Report, page 41, para. 69 
 
Thailand has signed 39 investment promotion and protection agreements with other economies. 
 WT/TPR/M/191/Add.1 
Page 34  
 
 34. Are these investment chapters exempted  from the application of the FBA? 
 35. Could Thailand provide the list of services c oncerned by these agreements? Also, could 
Thailand specify if the granting of benefits to companies are automatic or whether it is subject to specific Thai authorisation e.g. Committee, Commission, etc? 
 
36. Could Thailand in particular confirm that the i nvestment chapters of these agreements will be 
protected from expropriation, transfers in case of application of FBA?    
 
III. TRADE POLICIES AND PRACTICES BY MEASURE  
 
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
 (i) Customs procedures   
WTO Secretariat's Report, page 42, para. 3  
 
Further regulatory changes and training activ ities have enhanced the implementation and 
understanding of the WTO Agreement on Customs Valu ation; nevertheless, the process of repealing 
legal provisions allowing for the use of reference prices, which the authorities maintain were never 
applied, is still under way.  
 37. Which measures is Thailand applying in orde r to improve security in Customs valuation 
procedures?  
38. Which measures is Thailand applying in order to increase transparency in Customs valuation 
procedures?  In particular, which are those measu res regarding the Customs valuation of wine and 
other alcoholic products?   39. What was the policy reason for Thailand to i ssue new guidelines for the determination of 
customs value for beer, wine and spirits in August, September and Oc tober 2006 (Kor. 0519/1918 of 
23 August, 2006, Kor. 0519/2266 of 27 September 2006, Kor. 0519/2386.1 of 6 October 2006 and 
Guidelines on Determination of the Rate of Prof it and General Expenses for Tobacco, Alcohol and 
Beer products of 24 October 2006)?   40. In case of wine, can Thailand confirm that it is not using a minimum import price list?  
 
41. Why does the government of Thailand apply some times different customs valuation of wine 
products regarding its country origin?     42. As regards cars (CBU) sold between relate d buyers and sellers, could Thailand confirm 
whether it used the retail price list of the country of  origin less 43.46% as specified in the attachment 
to the Thai Customs Order No. 317/2547 (2004) regarding valuation guidelines for cars in completely 
built-up units? 
 
WTO Secretariat's Report, page 45, para. 15  
43. Could Thailand specify of the legal amendm ents which allow importers to request 
consultations and reasons for, and written notifica tion of, the method for determining customs value 
when the transaction value is inapplicable?  
 
44. Can Thailand state whether these amendments  have been provided to the WTO Customs 
Valuation Committee and if not, could these copies be provided?  WT/TPR/M/191/Add.1 
 Page 35 
 
 
  45. In addition, could Thailand provide a copy of the corresponding instructions/guidelines issued 
to or by its customs authorities in order to implement the above-mentioned provisions? 
 46. Could Thailand clarify what is meant by the reference to its legal amendments which are 
revising "the definition of "price actually paid or pa yable"? What is the nature of such a revision? 
 
47. Does Thai Customs communicate to the importe r the grounds for considering that the 
transaction value is inapplicable? Do es Thai Customs give importers a chance to respond and to show 
Thai Customs that the transaction value listed on the invoice should be accepted as transaction value? 
What type of information can the importer provide to address these concerns?  WTO Secretariat's Report, page 45, para. 16  
48. Could Thailand indicate the provisions of th e WTO Customs Valuation Agreement which 
provide a legal basis for rejecting the transaction value in cases where the Customs Department "has 
reason to believe that this is inappropriate"? 
 49. Before 1 September 2006, did Thai customs re gularly accept the declared transaction value 
for imported alcoholic beverages?  50. Could Thailand specify or exemplify cases where declared value cannot be accepted 
particularly when buyers and sellers  are related? When the transaction value is tested or rejected, do 
the Customs use objective criteria for assessing the values? Can Thailand provide these criteria and 
explain their application?   
 
51. With respect to other methods  used by the Customs Department, could Thailand provide a 
detailed explanation on the method used for assessi ng value of import of the following goods: wine, 
spirits, cars (completely built-up units)? In a ddition, could Thailand provide a copy of the 
corresponding instructions/guidelines issued to or by  its customs authorities in order to implement the 
method to assess value?  52. In case of spirits and other alcoholic beverages,  could Thailand confirm that it uses a special 
deductive valuation method (so called "assessed price") for transactions between related-parties which 
is determined by using the wholesale price in Tha iland minus a reference to a standard margin that 
represents the cost of profit and general expenses  incurred in Thailand, i.e. (a) 25.76 % +/- 3.90 
(variance) for liquor; (b) 28.32% +/- 6.08 (variance) for beer; and (c) 37.19% +/- 3.88 (variance) for wine, as specified in the guidelin es referred to in question 39?  
 
53. Could Thailand confirm that the deductive pri ce calculation used as a guide for determining 
the customs value of alcoholic beverages, as provide d for in the guidelines referred to in question 39, 
is used for every importation of al coholic beverages? What does it m ean that the calculation should be 
used as a "guide" or “criteria” to test customs value?   
54. Under what circumstances are the rates of profit and general expenses as set out in the 
guidelines referred to in question 39 used by Thai Cu stoms to calculate the actual customs value of 
imports of alcoholic beverages?  Does Thai Customs accept an importer’s figures for the “commissions” and “profit and general expenses” used  to calculate the deductive value?  How does 
Thai Customs identify “imported goods of the same class or kind” in order to determine the value of 
the commissions and profit and ge neral expenses to be deducted? 
 WT/TPR/M/191/Add.1 
Page 36  
 
 WTO Secretariat's Report, page 45, para. 17 
 
The Secretariat's report indicates that on 6 October 2006 and 8 May 2007, the WTO Committee on 
Customs Valuation examined Thai legislation relati ng to customs valuation, and Thailand replied to 
Members' questions in certain areas.  
55. When will Thailand provide a response to the out standing questions posed by the EC in the 
context of the WTO Customs Valuation Committ ee (document G/VAL/W/160)? Is Thailand in a 
position to answer those questions now?   (ii) Tariffs   (a) Main features  
 
WTO Secretariat's Report, page 48, para. 27  
 
The WTO Secretariat's report indicates that "[t]he  tariff remains relatively complex, involving a 
multiplicity of rates.  In 2006, it contained 31 ad  valorem rates (43 in 2003) ranging from zero to 
80%, 19 specific duty rates (same as 2003), and 158 alternative duty rates (172 in 2003).  Peak ad valorem rates remain unchanged and on a few sensi tive items at: 60% (12 lines, tea, dried onions, 
motorcycles), 65% (1 line, certain sugars in solid  form), and 80% (15 lines, motor vehicles only).  A 
study based on 2001 data, found that Thailand's high import tariffs are equivalent to a substantial 
export tax and thus a major impediment to its exports".   In addition to import tariffs, other surcharges, name ly excise tax, municipal tax, etc., have been 
imposed on some products such as wines, making the total tax burden on wines as high as 400%.   
56. When does Thailand plan to e liminate or reduce these taxes? 
 
WTO Secretariat's Report, page 48, para. 28  
 
According to WTO Secretariat es timates, between 2003 and 2006 duties on eight tariff lines were 
considerably increased (e.g. from zero to 5%, and 1% to 27%), affecting products such as raw hides 
and skins, flat rolled products of iron and st eel, machines and other machine tools and parts and 
accessories.   57. Could Thailand elaborate on the reasons for having increased duties on those tariff lines? 
 
(f) Tariff quotas 
 
WTO Secretariat's Report, page  52, para. 39  
 
It is stated that "[t]ariff quotas were underfilled fo r most products while imports of four items (milk 
and cream, potatoes, soya beans, soya bean cake) largely exceeded quota levels.  Reportedly, there is 
concern that access to tariff-rate quotas is often manage d in an arbitrary and non-transparent manner;  
at the time of Thailand's previous TPR, it was also  noted that import licences were seemingly issued 
only to selected animal and poultry producers. The au thorities maintain that access to tariff rate quotas 
is regulated by the committees in charge and based on fair and equitable criteria."  
 
58. Could Thailand specify whether there have been any changes in the TRQ administration 
system since the previous Trade Policy Review?  
 
59. Has the fill rate of TRQs changed over time , since the previous Trade Policy Review?   WT/TPR/M/191/Add.1 
 Page 37 
 
 
  60. Could Thailand provide further information on criteria for the access to TRQs which is 
regulated by the committees in charge?  
(iii) Non-tariff border measures 
 
(a) Import licensing and prohibition  
 
WTO Secretariat's Report, page  59, para. 56 
 Legislative authority for regulating imports is provided by the Export and Import Act B.E.  2522 
(1979). The Act empowers the Minister of Commerce, with the approval of the Cabinet, to restrict 
imports for reasons of economic stability, public interest, public health, national security, peace and 
order, morals, or for any other reason in the nati onal interest.  Imports may be "absolutely" or 
"conditionally" prohibited.  Under the Investment Promotion Act, the Board of Investment may 
request the Ministry of Commerce to ban imports  of goods competing with those produced by a 
domestic industry, if the Board is of the view that other forms of protection are not sufficient to assist 
the industry. Imports may also be prohibited under the various laws in place for health and safety 
reasons.   61. Could Thailand confirm that it is maintaining the restriction of import of cut and polished 
marble and granite through the granting of non-au tomatic import licenses and requirements of prior 
authorisation from the MOC?  
 
62. Could Thailand confirm that the authorisations are granted for stones to be used in a particular 
construction project and limited only to the ex act quantity to be used in that project? 
 
63. Does Thailand plan to eliminate the restric tions on the importation of marble and worked 
monumental or building stones?  If so, when?   WTO Secretariat's Report, page  63, para. 60 
 
64. Could Thailand describe the reasons for not ha ving notified its licensing legislation to the 
WTO Committee on Import Licensing as required under Articles 1.4(a) and 8.2 (b) of the WTO 
Import Licensing Agreement?  
(v) Government procurement and countertrade  
 
WTO Secretariat's Report, page  66, para. 66  
 
Thailand participates in the WTO Working Group on Transparency in Government Procurement. 
However, it is not yet a member of the Government Procurement Agreement.   65. Does Thailand intend to join the WTO Agreem ent on Government Procurement as a Party? 
 
WTO Secretariat's Report, page 66, para. 67 
 
Reference is made to the "core procurement rules for the Central Government". These rules are stated 
to be also applicable to provincial  administrations.  
 
66. Which rules apply for procurements by local  authorities as well as by state-controlled 
undertakings?  WT/TPR/M/191/Add.1 
Page 38  
 
 WTO Secretariat's Report, page 66-67, paras. 68-69 
 
67. Are foreign suppliers legally eligible to tende r for public contracts in Thailand on the same 
terms as local companies?   
68. Would it be right to conclude that outside the specific area of "highly technological 
infrastructure projects", foreign and national supp liers are not "considered on an equal basis"? 
 
69. If and where a decision has to be taken on the admissibility of a foreign supplier in a given 
procurement, which body is responsible for taking that decision, and on what grounds?  
 
WTO Secretariat's Report, page 67, para. 69 
 
70. In which cases would a delay in a procurement "b e detrimental to the procuring agency", and 
justify recourse to "special methods"? In additi on, could Thailand describe these "special methods"? 
 
WTO Secretariat's Report, page 68, para. 71  
 
71. Does the GPSC website publish all procuremen t opportunities by Thai central and provincial 
authorities?   
72. With a view to attracting innovative suppliers  from abroad and to realising cost savings, 
would the Thai authorities consider publishing contract notices in English as well?  
WTO Secretariat's Report, page 68, para. 72 
 73. On what grounds can a procuring entity reject a bid? 
 
WTO Secretariat's Report, page 68-69, para. 72&74 
 
A short reference is made to "administrative or  judiciary courts governed by Thai law".  
 
74. Could Thailand please explain the bid re view system open to suppliers?  
 
75. Can the competent courts grant interim measures including the stoppage of an ongoing 
tendering procedure?   WTO Secretariat's Report, page 68, para. 73 
 
Despite the commitment to transparency, foreign co mpanies regularly report irregularities. In 2006, 
the National Institute of Development Administ ration found that corruption involving 95 mega-
projects over the five and a half years of the prev ious administration may have cost state coffers B 
400 billion; it was claimed that corruption added 5.3% to the cost of government projects. 
Furthermore, a study by the Office of the Auditor-General, found that in 2004/05 not one of the 2,096 
contracts examined (worth an aggreg ate B 13.5 billion) was transparent. 
 76. Which proactive measures is Thailand undertaki ng with a view to increasing transparency in 
government procurement procedures?  
 
WTO Secretariat's Report, page 69, para. 74 
 
77. In which cases is "the bidder […] liable for the economic damage suffered by procuring 
entity"?  WT/TPR/M/191/Add.1 
 Page 39 
 
 
  (3) M EASURES DIRECTLY AFFECTING EXPORTS  
 
WTO Secretariat's Report, page 70-71, para. 80  
 The WTO Secretariat's report notes that the mainte nance of relatively high statutory export taxes 
leaves an element of uncertainty in Thailand's tr ade regime, as export ta xes on important products, 
such as rice or rubber, could in principle be reintroduced up to the level of the statutory rates without legislative approval.    
78. In this regard, could Thailand explain the reasons for retaining this legal possibility instead of 
having to pass legislative approval fo r future export taxes, if any?  
 
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
 
(v) Standards and other technical requirements  
 
WTO Secretariat's Report, page 106, para. 11 
 
The report states that "[f]oreign trade of certain ag ricultural and food products is subject to certain 
requirements such as import licences and permits , sanitary and phytosanitary (SPS) measures, 
labelling and food product registration,  and export taxes (Chapter III)" 
 According to the OIE Animal Health Code, an e xporting country can re-gain its avian influenza (AI) 
free status after 90 days with no outbreaks. 
 
79. Is Thailand following the a bove-mentioned approach?  
 
80. Could Thailand inform us about the steps and procedures to be followed by exporting 
countries in order to regain their free status, in or der to avoid unnecessary dela ys and unjustified trade 
restrictions? 
 
Furthermore, according to the OIE, countries with outbreaks of AI only in the wild bird population 
should not suffer any import restrictions on poultry products. Moreover, the OIE Code stipulates that 
regardless of the presence of low pathogenicity notifiable avian influenza (LPNAI) countries will 
allow under certain more stringent conditions the im ports of hatching eggs, day-old live poultry, fresh 
meat, poultry semen and eggs for human consumption. 
 81. In this context, could Thailand confirm whether it is following the above-mentioned 
approach, in accordance to international rules? 
 
WTO Secretariat's Report, page 85, para. 118 
 
Thailand's Food and Drug Administration (FDA), under th e Ministry of Public Health, monitors and 
regulates the production, sale, and import of food pr oducts, cosmetics, drugs and narcotics, medical 
devices, and psychotropic substance, and monitors and regulates the usage of volatile substances, as 
empowered by the relevant legislation. Imports and exports of feedstuffs, fertilizers, hazardous 
substances, live animals, plants, and seeds are ad ministered by the Ministry of Agriculture and 
Cooperatives. Between 2003 and July 2007, 68 noti fications (87 including revisions and addenda) 
were submitted under the WTO Agreement on San itary and Phytosanitary Measures (the SPS 
Agreement).  82. Could Thailand inform on the average period of  time needed for an import license to be 
issued by the FDA?  WT/TPR/M/191/Add.1 
Page 40  
 
 83. Furthermore, does Thailand consider reviewing the procedures required for importers in order 
to simplify them and reduce the period needed to obtain an import license?   
(vi) Intellectual property rights  
 
WTO Secretariat's Report, page 92, para. 142 
 
The WTO Secretariat's report indicates that Thailand is amending the Patent Act to insert provisions 
on compulsory licensing in line with the flexib ilities provided by the WTO Decision of 30 August 
2003 on the Implementation of Paragraph 6 of th e Doha Declaration on the TRIPS Agreement and 
Public Health. 
 84. Could Thailand specify when the new legisla tion implementing the 30 August Decision is 
likely to be adopted and enter into force?  WTO Secretariat's Report, page 92, para. 143 
 
It is stated that Thailand has issued three compulsory licences: one heart disease drug and two 
HIV/AIDS drugs.   85. Can Thailand indicate whether it plans to issue other compulsory licences and, if so, on which 
drugs? 
 86. How will Thailand ensure that the compulsory licenses will not affect the current market of 
the original/patented drugs?  
87. What criteria will Thailand use to determin e who is unable to pay? Will Thailand extend 
coverage for them all?  Patients already covered by the government include so me categories which are able to pay (e.g. civil 
servants).   
88. Will Thailand extend the benefit of compulso ry licensed products to those categories? 
 89. Will Thailand limit the use of compulsory licen sed products to domestic consumption? Or 
will Thailand authorize exportations of compulso ry licensed products? If not, how will Thailand 
ensure that cheaper drugs will not be exported? 
 
90. How will Thailand determine the level of royalty f ee to be paid to the patent holder? In the 
absence of mutual agreement on the level of the fees, will Thailand ask for a judge to fix it? 
 
IV. TRADE POLICIES BY SECTOR  
 
(2) A
GRICULTURE  
 (ii) Policy objectives and measures  
 
(b) Domestic support  
 
WTO Secretariat's Report, page 108, para. 15  
 
It is stated that "The Government plans to provide support, such as technical assistance, technology, 
seeds, and bio-fuel plants, for fuel-related crops."   WT/TPR/M/191/Add.1 
 Page 41 
 
 
  91. Could Thailand clarify when the Government pl ans to introduce such support measures and 
how these measures would qualify in terms of impact on trade?  
(5) S
ERVICES  
 
(ii) Overall commitments under the GATS   
 WTO Secretariat's Report, page 117-118, para. 50-51  
 Thailand is currently revising its Foreign Busin ess Act affecting a number of services sectors.  
 92. Could Thailand provide us with further clarificati ons on the latest state of play regarding such 
revision and in particular of what exactly the amendments provide for? 
 
93. Could Thailand demonstrate that any amendm ent of its domestic legislation will not 
contravene the letter and spirit of its GATS commitments? 
 
(iii) Banking, finance, and insurance  
 WTO Secretariat's Report, page 119, para. 59  
 
According to the Secretariat report, a foreign bank is now allowed to establish a subsidiary. 
 94. Is Thailand considering including the establis hment of subsidiaries in its DDA offer? 
 
In addition, we note that a subsidiary can only open up to four branches. Alternatively, a foreign bank 
can maintain a single branch status, but is not pe rmitted to open an additional branch. These branch 
limitations are very restrictive. Furthermore,  capital requirements for branches are very high. 
 95. Is Thailand planning to relax these limits on br anching and sub-branching, which increase the 
cost of doing business in Thailand? 
 
96. Could Thailand please provide an update on the st ate of play of the Financial Institutions 
Business Act (FIBA), which according to the Secret ariat Report was in June  2007 being debated in 
the Council of State?  WTO Secretariat's Report, page 123, para. 72  
 
According to the Secretariat report, the Ministry  of Finance does not issue new broker and dealer 
licenses, and activities such as underwriting, dealing,  investment advisory, and fund management are 
closed to firms with majority foreign equity.  
97. Is Thailand planning any relaxation of these li mitations that would seem to impede the 
development of financial markets?  98. Could Thailand please provide an update on the state of play of the draft amendment to the 
Securities and Exchange Act, which according to th e Secretariat Report was approved by the Cabinet 
in February 2007 and at time of writing of the re port was being considered by the Council of State? 
 
WTO Secretariat's Report, page 124, para. 76  
 
According to the Secretariat report, most insuran ce companies have foreign shareholdings, but these 
are capped at a very low 25 percent (see footnote 90). WT/TPR/M/191/Add.1 
Page 42  
 
 99. Could Thailand please provide an update on the state of play of the draft amendment to the 
Life and Non-life Insurance Acts? 
 
WTO Secretariat's Report, page 125, para. 81  
 According to the Secretariat report, the DOI encourages "domestic retention". 
 100. Could Thailand please explain whether it has plan s to reduce domestic retention requirements, 
considering the ultimate aim of risk diversification?  (iv) Telecommunications  
 
WTO Secretariat's Report, page 127, para. 87  
 
The revised version on the Foreign Business Act, which was withdrawn in August, and the revised 
Telecommunication Business Laws attempted to extend the definition of “foreign company” affecting 
negatively the openness of Thailand’s telecommunica tion market. Although the procedure was halted, 
it appears now that steps are taken to proceed with the legislative process to adopt the law. 
 101. Could Thailand elaborate further on the state of play of the adoption process of the 
abovementioned law? 
 
102. Could Thailand confirm whether any legislativ e initiatives will not eventually worsen the 
actual liberalisation process of the telecommunications sector?   It appears that the new constitution in Thailand will have an impact on the level of foreign ownership 
in certain infrastructure areas. 
 103. Could Thailand indicate how foreign ownership is  defined in this regard and whether this 
could influence the license and concession policies in the telecommunication sector? 
 In its GATS schedule of commitments, Tha iland committed itself to the passage of the 
Communications Act in 2006 in market access, national treatment and additional commitments 
column.  104. Could Thailand inform us whether the commitme nt has been fulfilled and in the case that it 
has, provide us with detailed information on th e specific act(s) implementing this commitment? 
 
Postal and Courier  
 
105. Could Thailand clarify on its existing regime  for postal/courier services including express 
delivery, including possibilities for 100% fore ign ownership and licensing requirements? 
 
  WT/TPR/M/191/Add.1 
 Page 43 
 
 
  CHINESE TAIPEI  
 
A. Secretariat Report, WT/TPR/S/191 
 
I. ECONOMIC ENVIRONMENT 
 (7) T
RENDS AND PATTERNS IN FOREIGN INVESTMENT  
 (page 16, paragraph 33) 
It is stated in the Report that, “The recent fre e-trade area agreement with Japan is a positive 
development for future FDI flows (Chapter II )”. Acco rding to Table I.4, the inflow of Japanese direct 
investment to Thailand from 2002 to 2006 has not increased significantly, and the JTEPA was only 
signed on November 1, 2007.  
 
Could Thailand please provide further information on the JTEPA, including the areas of its economy 
in which Japan might increase its investment in Thailand?  
II. TRADE POLICY REGIME: FRAMEWORK AND OBJECTIVES 
 
(6) T
RADE AGREEMENTS AND ARRANGEMENTS  
 (ii) Preferential, regional, and bilateral arrangements 
 (b) Regional arrangements 
 
(page 30, paragraph 32) 
As indicated, the ASEAN Protocol on Enhanced  Dispute Settlement Mechanism was signed in 
November 2004. The purpose of the mechanism is  to ensure proper implementation of all ASEAN 
economic agreements a nd expeditious resolution of disputes.   
 
We are interested in knowi ng more about the following:  
 
1. How does the ASEAN Dispute Settlement Mechanism function?  
2. What is the relationship between this Di spute Settlement Mechanism and the WTO Dispute 
Settlement Mechanism? Are they mutually complimenta ry, or    do they have separate jurisdictions? 
 
(pages 28-31, paragraphs 26-42) 
From the report, we also see that Thailand is ne gotiating, or has already signed, numerous regional 
and bilateral trade agreements.    As we are both members of APEC, we would appreci ate knowing Thailand’s position on the proposed 
Free Trade Agreement of Asia Pacific (FTAAP). 
 (page 31, paragraph 37) We note from the Report that an ASEAN and Korea (Rep. of) agreement on trade in goods was signed 
in August 2006. However, Thailand has not signed this agreement due  to irreconciled negotiations on 
the products included in the sensitive list (the sensi tive track). The ASEAN-6 is to begin cutting its 
tariff rates on at least 50% of total tariff lines to a range between zero and 5% , effective 1 June 2007.  
 
We understand that the issue of rice is very important to Thailand in terms of economic benefits and 
political influence. However, we are wondering what  could be the rationale behind the fact that the WT/TPR/M/191/Add.1 
Page 44  
 
 Thai government has not signed the aforementioned Ag reement in view of the obvious benefits to be 
accrued from the Agreement?  
In addition, what actions has the Thai government taken since the Agreemen t came into force on 1 
June 2007, in order to maintain Thailand’s rela tionship with ASEAN-6 countries and ASEAN as a 
whole in terms of external trade negotiations? 
 (page 32, paragraph 40) The APEC secretariat has noted that Thailand’s trad e regime risked becoming more discriminatory if 
concessions under an anticipated network of FTA s provided preferential access to partners.  
 1. In what forms is this potential discriminatory t reatment likely to manifest itself to countries 
not parties to FTAs with Thailand?   
2. How will Thailand eliminate this potential discriminatory treatment against 
non-parties to the FTAs?  
(8) F
OREIGN INVESTMENT REGIME  
 (ii) Basic framework 
 
(page 39, paragraph 65) In early January 2007, despite widespread oppositio n from foreign investors, the Thai government 
approved plans to amend the Foreign Business Act to include voting rights as another criteria for 
determining which juridical persons are foreign in restricted sectors. 
 
1. Could Thailand kindly provide further explanation of “voting rights”, and “nominee 
shareholdings”. The term “foreigner” is already de fined in the Foreign Business Act, but without any 
reference to voting rights. 
 2. Companies will have one to two years to restru cture their operations and reduce their foreign 
shareholdings or voting rights to a minority. Could Thailand please further clarify the nature of the 
adjustment period for companies that have become foreigners  due to the “voting rights” criterion? 
 
3. Could Thailand please provide further informa tion concerning the business changes in List 1, 
List 2, and List 3?  
III.  TRADE POLICIES AND PRACTICES BY MEASURE 
 (3)
  M EASURES DIRECTLY AFFECTING EXPORTS  
 
(iv)  Export assistance 
 (page 74, paragraph 86) 
Only one of the Export-Import (EXIM) financing schemes, the Merchant Ma rine Financing scheme, 
has been notified to the WTO Committee on Subsidies and Countervailing Measures.  
 
We would appreciate knowing why only the Merch ant Marine Financing scheme has been notified to 
the WTO? Please could Thailand also elaborate on other schemes and their operational situations? 
  WT/TPR/M/191/Add.1 
 Page 45 
 
 
  (4) MEASURES AFFECTING PRODUCTION AND TRADE  
 (iv) Other forms of production assistance 
 
(page 83, paragraph 113)  
Under its 2005 electricity tariff restructuring, Tha iland aimed to reduce cross-subsidization of one 
consumer group by another; nevertheless, subs idization for residential consumers remains, 
particularly for low-consumption residential consum ers, as well as for agricultural pumping services 
(Chapter IV).  
 
We would appreciate knowing from Thailand: 
 
1. Whether any other service class receives subsidiz ation besides low-consumption residential 
consumers and agricultural pumping services?  
 
2. What are the subsidization measures? 
 
3. Is there any plan to abolish cross-subsidization in the future? 
 (v) Standards and other technical requirements 
 
(c) Quarantine requirements  
(page 87 paragraph 124) 
As indicated in the Report, a 2003 amendment (dated 27 May 2003) added aquatic animals and 
amphibians to Ministerial Regulations under the Animal Epidemics Act B. E. 2499.  
 
1. Are there any amphibian diseases subject to its  import regulations or  listed  as notifiable 
diseases? We would also appreciate receiving lists  of amphibian diseases and amphibian species 
which are subject- to animal quarantine, and the relevant quarantine requirements for the importation of amphibians and th eir products into Thailand. 
 
2. Could Thailand please share with Members the scientific justification or international 
guidelines for the adoption of the import measure for amphibians? 
 
(viii) Regulation of corporate practices 
 (a) Competition policy and price controls 
 (page 100, paragraph 165) 
The Report states that, “Business operators governed by other laws and regulations, such as SOEs 
(under the State-owned Enterprise Law) and group s of farmers (under the Agricultural Cooperatives 
Law) are exempted from the (Trade Competition) Act”.   Does Thailand plan to apply the competition la w to these State-owned enterprises and groups of 
farmers in the future? 
 WT/TPR/M/191/Add.1 
Page 46  
 
 IV. TRADE POLICIES BY SECTOR 
 (2) A
GRICULTURE  
 
(page 106, paragraph 12) The report mentions that product-specific support was provided mainly in the form of market price 
intervention in Thailand.   
 
Could Thailand please provide us with details of the market price intervention programmes for 
various crops? Furthermore, please advise wheth er the product-specific support programmes will be 
readjusted to meet the requirements of Doha Round agreement or not?  
 
(pages 107-108, paragraph 13)  Thailand’s rice policy consists of ensuring domestic stability and supply (through control of the buffer 
stock), providing soft loans to farmers through th e state-owned Bank for Agriculture and Agricultural 
Cooperatives and the operation of a pledging scheme.    Please could Thailand provide details of the rice policy and the results of its implementation over the 
most recent 3 years. 
 
(3) E
NERGY  
 
(ii) Electricity  (page 112, paragraph 30) 
We note that the EGAT sells electricity to the MEA and PEA, and those two sell electricity to power customers.  
 
We would appreciate knowing whether these tw o companies, MEA and PEA, are public-owned and 
regionally franchised? If so, is there any plan to pr ivatize both of them or remove the restriction on 
private participation? 
 
(page 113. paragraph 32) It is stated in the Report that, according to the Cour t, the EGAT cannot be privatized and must remain 
a State-owned enterprise.   1. Could the Thai government please explain its rea sons for opposing the privatization of the 
EGAT?   
2. Does it plan to further encourage private inve stors to participate in the generating sector 
with a view to expanding the market share?  
(5)
  S ERVICES  
 (iii) Banking, Finance, and Insurance 
 
(a) Banking and Finance   (page 120, paragraph 59) 
It is stated in the Report that the FSMP II is to continue with the aim of  enhancing competition and 
efficiency through further deregulation of the banking industry’s scope of business and its 
liberalization.   WT/TPR/M/191/Add.1 
 Page 47 
 
 
  It is our understanding that the Thai government has  placed a moratorium on granting new licenses 
to foreign bank branches. Does it intend to include  deregulation of the above-mentioned measure in 
the FSMP II? If so, could the Thai government pl ease provide details of its schedule of specific 
liberalization?  
 (iii) Banking, finance, and insurance  
 
(b) Capital markets 
 
(page 122, paragraph 69) 
The report briefly mentions that the Thai capital markets have expanded, with foreign investors 
strengthening their presence.  However, as we know, on 18 December, 2006, to counter dubious 
speculation that made Thai stocks drop by 18 per cent, the central bank of Thailand announced a 
measure which required offshore investors to keep thei r funds in the country for at least one year, or 
to face stiff penalties for early withdrawal, such  as being allowed outward remittance of only two-
thirds of their funds.  Though Th ailand revoked the aforementioned measure a day later, the move 
caused foreign investors much concern, and regulat ors hesitated to allow investors to invest in 
Thailand while there was the perception of inad equate investor protection in the region.  
 
We would like to know whether Thailand applies a clear criterion to the adoption of capital controls 
or equivalent measures with respect to foreign investors.  
 
 
HONG KONG, CHINA
 
 
Import Licensing 
(WT/TPR/S/191, P. 59, Para. 55; and P. 63, Para. 60) 
 
1. It is stated in the Secretariat Report that “[ c]onditions attached to import licensing on various 
items tend to be complex and opaque, and in some cases appear equivalent to quantitative 
restrictions.”  We would like to know the res ponse of Thailand to these observations of the 
Secretariat.  Besides, the Secretariat Report al so mentions that “Thailand has never notified its 
licensing legislation to the WTO Committee on Import Licensing as required under Articles 1.4(a) and 8.2(b) of the Agreement.”  Does Thailand have  any plan to submit the required notifications? 
 Competition 
(WT/TPR/S/191, P. 100-101, Paras. 16 5-167; WT/TPR/G/191, P. 12, Para. 44) 
 
2. We note that certain business operators incl uding state-own enterprises, groups of farmers, 
cooperative societies are currently exempted from th e Trade Competition Act.  As Thailand plans in 
the long run to revise its competition law to forge greater competition in the economy, grateful to 
know whether the plans would include re ducing or abolishing these exemptions. 
 
MFN Exemptions (WT/TPR/S/191, P. viii, Para. 8; and P. 39, Para. 64)  
3. We note from the Secretariat Report that the U.S. investors receive preferential treatment and 
are exempt from most FDI restrictions under a 1996 Treaty.  Presumably this refers to the Treaty of Amity and Economic Relations between the Kingdom of Thailand and the United States of America, 
as indicated in Thailand’s Final List of Article II (MFN) Exemptions attached to its GATS schedule. 
Since the intended duration of 10 years intended fo r the measures has lapsed, does Thailand have any 
plan to remove these two MFN exemptions in its next offer? 
 WT/TPR/M/191/Add.1 
Page 48  
 
 Banking and Finance 
(WT/TPR/S/191, P. 119 - 120, Para. 59; & P. 123, Para. 72) 
 
4. As stated in the Secretariat Report, an expa nsion of the foreign ownership limit from 25% to 
49% has been included in the Financial Institutions Business Act (FIBA) and will take effect once the 
FIBA passes all remaining legislative procedures.   Would Thailand share with us the expected 
timeframe for the completion of the legislative exercise? 
 
Insurance 
(WT/TPR/S/191, P. 125, Para. 77) 
 5. We are encouraged to note that the Thai G overnment is amending the current Life and Non-
life Insurance Acts so as to, among others, raise th e permitted level of forei gn ownership from 25% to 
49%.  We would be grateful to know the latest pr ogress of the legislative exercise and the expected 
timeframe for its completion. 
 
Telecommunications 
(WT/TPR/S/191, P. 127, Para. 87) 
 6. We note with appreciation that amendments had been made to the Thai Telecommunications 
Business Act in November 2005 to change th e maximum allowable foreign ownership in 
telecommunication operators from 25% to betw een 49% and 100%, depending on the types of 
business.   Noting the commitment in its existing GATS schedule to introduce the market access and 
national treatment elements as contained in th e new communication acts, we would like to know 
Thailand’s plan to introduce the relevant market  access and national treatment elements into its 
schedule. 
 
Tourism and Travel-related Services 
(WT/TPR/S/191, P. 105, Para. 5; P. 132 - 133, Pa ras. 113 - 115; WT/TPR/G/191, P. 23, Para. 124) 
 
7. We understand from the Secretariat Report that Thailand maintains various limitations and 
requirements for the tourism and related industries, such as the 49% foreign equity cap and nationality 
requirements for tourist guides. We would like to know whether Thailand has any plan to liberalize 
the sector further. 
 
Distribution Services 
(WT/TPR/G/191, P. 133, Para. 118; P. 134, Paras. 119 & 121) 
 8. We note from the Secretariat Report that major ity foreign ownership a nd control of wholesale 
trade and retailing services is allowed if permission is granted by the Ministry of Commerce. We 
would appreciate further elaboration of the deta ils including the requirements, procedures and the 
timeframe to obtain such permission. 
 9. We note from the Secretariat Report that while  retail trade in Thailand has been liberalized 
gradually since the late 1980s, a number of measures ha ve been introduced recently to regulate large 
store expansion. A draft Retail and Wholesale Busi ness Law aimed at regulating the expansion of 
retail stores was endorsed in 2007.  We would appr eciate further elaboration on the rationale for 
introducing the law. 
   WT/TPR/M/191/Add.1 
 Page 49 
 
 
  CHINA  
 
Secretariat Report, para 4:  
 Since 2005, a confluence of factors has led to a slowdown in real GDP growth and undermined 
consumer and investor confidence as well as export growth in Thailand. 
 
What measures has the government of Thailand take n and will take in the future to restore consumer 
and investor confidence and ex port growth in Thailand? 
 Secretariat Report, Table III.1
 
 Thailand has a high proportion of unbound tariff lines (26.3%), which creates a lack of certainty or predictability for importers and investors.  
 
Could Thailand please describe the circumstances in which it might find it necessary to raise tariffs? 
 
Secretariat Report, para 50:
 
 We note that " Thailand believes that FTAs can be an effective catalyst for free trade and a building 
block for the multilateral trading system", and that Thailand is expanding the sc ope of its bilateral and 
regional agreement.  
 
What does Thailand see for the future of its natio nal trade strategy?  Specifically, which existing 
arrangements will receive the most emphasis or , will Thailand be seeking new arrangements 
(regionally or bilaterally)? 
 
 BRAZIL
 
 
I) In view of the growing importance of biof uels as a source of renewable fuels for motor 
vehicles, could Thailand comment on the possib ilities for cooperation in ACMECS Region for the 
development of biofuels production? 
 II) Brazil considers that Thailand can and should ta ke full advantage of the existing flexibilities 
in the TRIPs Agreement to protect and promote its public health policies, as well as other overarching 
public policies. In this context, could Thailand high light some of the elements of its experience in 
granting compulsory licenses to medications? 
  
INDIA
 
 
ON THE REPORT BY THAILAND  
 
Q1. Financial Services - Insurance 
 
Para 103 & Para 104: In 2005, the insurance penetrati on rate is registered at 3.61%, which is average 
when compared to other countries in Asia.  The insurance density level or premium per capita was 
US$53.9. At present, Thailand has 99 insurance compan ies, of which 24 are life insurers (23 domestic 
companies and 1 foreign branch), 68 are non-life insurers (63 domestic companies and 5 foreign 
branches), 5 are domestic specialized health insure rs, and two are domestic reinsurers. Is the Thai 
government willing to allow more foreign companies to set up shop in their country both in the life 
and the non-life markets? WT/TPR/M/191/Add.1 
Page 50  
 
 Q2. Financial Services -Transportation 
 
Para 110: According to para 110, limitations and r estrictions imposed on foreign airlines, involving 
the capacity and frequency as well as route schedule and traffic rights, are gradually being removed.  
The capacity arrangements set in advance are more  in line with the traffic demand and long-term 
plans.  Moreover, foreign airlines are encouraged to operate extra f lights to every custom airport in 
Thailand. Could the Thai authorities be so kind to share the work done to remove the limitations and restrictions imposed on foreign airlines?  
ON THE REPORT BY THE WTO SECRETARIAT 
 
Q1. Economic Environment 
 
Para 2: The Secretariat’s  Report indicates that si nce 2005, however, a confluence of factors has led to 
a slowdown in real GDP growth, which is expected to  be 4.3% in 2007.  The factors include higher oil 
prices, slower growth in the economies of Thaila nd's major trading partners, the downward electronic 
cycle, a devastating tsunami, a prolonged drought , political instability and uncertainty, as well as 
continued unrest in the southern part of the country.  These have all undermined consumer and 
investor confidence as well as export growth.  Could the Thai authorities indicate whether it is taking measures to curb the slowdown in the GD P growth and build investor confidence? 
 Q2. Trade Policy developments 
 
Para 21: According to para 21 of the Secretariat’s Report, the persistence of  relatively high statutory 
export taxes on a few commodities (wood and articles thereof, hides) and the possibility of re-instating others, constitutes assistance to th e downstream processing of such commodities as well 
as an element of uncertainty. Could the Thai author ities indicate whether there is any possibility of 
removal of the statutory export taxes on the commodities above-mentioned?  
Q3. Sectoral Policy Developments 
 
Para 31: The Secretariat’s Report indicates that the tourism sector has recovered from several setbacks 
in 2006 but work permits for foreign tourist guides see m to be a concern. Do the Thai authorities have 
any plans to relax the work permit scheme w ith reference to foreign tourist guides? 
 
Q4. Trade Policies and Practices By Measure - Introduction 
 Para 7:  To cope with persisting competition-polic y weaknesses, Thailand enacted a definition of the 
dominant player in the market but state-owned enterprises and farmers cooperatives are not covered 
by the competition legislation. Can the Thai aut horities comment on the exclusion of the two entities 
from the purview of the above-stated legislation?  
Q5. Measures Directly Affecting Imports - Tariffs – Main Features  
 
Para 25: As stated in para 25 of the Secretariat Report, The Ministry of Finance notifications are 
published and are available online in the Thai langua ge only. The new tariff is still not available in 
English and not submitted to the WTO Secretariat.  Therefore, estimates contained in this report are 
based on the 2006 tariff. Could the Thai authorit ies indicate when they plan to introduce the 
notifications in English? Furthermore, what  are the possible reasons for not submitting the 
notifications to the WTO Secretariat?    WT/TPR/M/191/Add.1 
 Page 51 
 
 
  Q6. Measures Directly Affecting Imports – Tariffs – Main Features  
Para 32: This paragraph mentions that the unbound tariff lines cover, inter alia, salt, mineral fuels, 
chemicals, fertilizers, pulp of wood, transport equi pment, rubber products, and iron and steel.  Where 
an applied temporary/adjusted MFN ad valorem or AVE rate is higher than the bound rate or where 
the applied MFN rate is a specific rate and the bound rate an ad valorem rate, observance of the 
binding commitments depends on the implementation of the "whichever is lower" principle.  No 
complaints on breeches of binding commitments have been made so far.  With about a quarter of all tariff lines unbound, tariffs can be changed at any time, up to the statutory/bound rates, with the 
consent of only the Cabinet, this imparts a high de gree of unpredictability to the tariff. Does Thailand 
plan to bind the respective unbound tariff lines? 
 
Q7. Measures Directly Affecting Imports - Tariff Quotas 
 
Para 39: As indicated in the Secretariat Report,  Tariff quotas were underfilled for most products while 
imports of four items (milk and cream, potatoes, so ya beans, soya bean cak e) largely exceeded quota 
levels.  Reportedly, there is concern that access to  tariff-rate quotas is often managed in an arbitrary 
and non-transparent manner.  At the time of Thaila nd's previous TPR, it was also noted that import 
licences were seemingly issued only to selected animal and poultry producers.  The authorities 
maintain that access to tariff rate quotas is regulat ed by the committees in charge and based on fair 
and equitable criteria. Could Thailand comment on the concern raised in the Secretariat Report 
regarding the fact that access to tariff-rate quotas is often managed in an arb itrary and non-transparent 
manner?  
Q8. Trade Policies by Sector - Manufactu ring – Policy Objectives and Measures 
 Para 36: As mentioned in para 36 of the Secret ariat Report, overall average applied MFN tariff 
protection for manufacturing declined from 11.0% in 2003 to 8.7% in 2006/07. In particular, as from January 2005, under the so-called three-rate pr ogramme:  import duties were cut to 1% on raw 
materials (from an average of 7%); to 5% on inte rmediate products (from 12. 13%);  and to 10% on 
finished products (from 20.30%). Nevertheless, action has been taken to, inter alia, protect or promote 
a few sectors through import restrictions, anti-dumpi ng or export duties, and preferential pricing for 
local bidders for public procurement contracts. Could the Thai  authorities provide us with a closed 
list of the sectors where protection is given and the reasons thereof?  
Q9. Trade Policies by Sector - Manufacturing 
 Para 44: According to para 44 of the Secretariat Re port, Quantitative import restrictions in the form of 
non-automatic licensing remain in place on certain u sed diesel engines (331-1,100 cc).  Imports of 
used motorcycle engines (except for those of 50 cc) are absolutely prohibited. Imports of used 
passenger cars are also prohibited. No local-c ontent requirements have been in force since 
1 January 2000. Furthermore, No  automobiles have been export ed to Chinese Taipei under the 
bilateral voluntary export restraint arrangement (still in place) since its accession to the WTO in 
2004.    
 Is the Thai govt. initiating any measures with respect to the following?  (i) Quantitative import restrictions on certain used diesel engines, 
 
(ii) Absolute prohibition on imports of certain used motorcycle engines and  
 (iii) Prohibition on imports of used passenger cars.   WT/TPR/M/191/Add.1 
Page 52  
 
 With regard to the second part of the question, c ould the Thai authorities explain on the issue of not 
exporting automobiles to Chinese Taipei under the bila teral voluntary export restraint arrangement as 
VERs are prohibited under the WTO Agreement?  
Q10. Trade Policies by Sector - Manufacturing 
 
Para 46: Para 46 of the Report by the Secretariat states that under a B 8.7 billion (US$217.5 million) 
Master Plan for Thai Automotive Industry 2002-20 06, proposed by the Thailand Automotive Institute 
(TAI), Thailand was to achieve a 1.8 million producti on goal and fulfil its "Detroit of Asia" aspiration 
(Vision 2011).  The proposed plan, which apparently  has never been endorsed, consisted of five key 
projects:  a B 1.5 billion (US$37.5 million) human resources development programme;  a B 500 
million (US$12.5 million) automotive experts disp atching programme to establish clusters and 
upgrade auto parts manufacturing technology;  a B 6 billion (US$150 million) fund for the establishment of research and development centres (auto parts and car testing centres);  a B 500 million (US$12.5 million) informati on technology centre to analyze industry trends;  and a B 200 
million (US$5 million) automobile export promotion centre.  If fully implemented, the automotive 
and auto parts industry could be worth B 1.3 trillion (US$32.5 billion) by 2010.  No information was 
available from the authorities on this Plan. Could th e Thai authorities explain on the non-availability 
of information on the proposed plan?   INDONESIA
 
 
1. Indonesia is happy to hear that Government of Kingdom of Thailand continues to operate a 
generally liberal foreign investment regime. Based on Secretariat Report Chapter III Para 62, Thailand 
Government stated that  since the last review, there has not been any substantial changes on the 
investment law, especially ones related with the negative list. Is there any possibility that the 
government would amend the investment law, and in crease the share of foreign investors in capital 
and participation for the domestic service industries? It is stated in paragraph 63, that several key 
elements, such as the business lists, can be changed by  ministerial regulation. Which list is planned to 
be changed and how will the Government deci de the list which able to be changed.  
 
2. Thailand is having a great effort to create reformation in many sectors. Are the reformation 
system includes the participation of business pr actitioners, universities,  and other professional 
organization?  3. We have notice that Thailand has EDI (electr onic data interchange) system, which uses both 
electronic and hard data to complete the custom pro cedure, in order to minimize the use of documents 
and expedite the customs clearance; the authoriti es indicated that an entirely paperless customs 
procedure was to be implemented in the course of 2007. This new procedure is expected to facilitate 
international trade by shortening the cust oms procedure and thus improving country's 
competitiveness. Could you give us a clearer idea of the   time-frame for the definitive implementation of the EDI system and measures of the best practices in custom procedures? 
 
 
NORWAY
 
 
In its report of 22 October 2007 (WT/TPR/S/191) the WTO Secretariat points to changes in the 
foreign investment regime particularly with rega rds to proposed amendments  to the Foreign Business 
Act (page 39, paragraph 65). This revision is  also highlighted in the report by Thailand 
(WT/TPR/G/191, p. 12, para 46).     WT/TPR/M/191/Add.1 
 Page 53 
 
 
  Norway would greatly appreciate if Thailand coul d further outline which changes these amendments 
would entail for foreign economic operators investi ng in your country. We would be particularly 
interested to learn whether voting rights will be a dded as an additional criteria for determining which 
juridicial persons are considered foreign, and wh ether such amendments would also apply to sectors 
covered by specific legislation, such as telecoms.  
 WT/TPR/M/191/Add.1 
Page 54  
 
 FOLLOW-UP QUESTIONS SECOND DAY OF THE MEETING 
 
CANADA
 
 
Response to Question 2  
 
Summary observations (1) Economic Environment,  paragraph 2, page vii; and paragraph 32, 
page xiii:    Section I. Economic Environment; (2) Recent Econ omic Developments, par agraph 4, page 3:  
 
Section II. Trade Policy Regime; (8) Foreign Investment Regime; (ii) Basic Framework, paragraph 65, page 39:  
 
The Secretariat Report refers several times to the lo w levels of investor confidence and the need to 
restore this confidence. The Secretariat Report al so mentions that these low levels of investor 
confidence have been exacerbated by the proposed revisions to the Foreign Business Act (FBA).  
  
Original questions: 
 
(a) How have investors reacted to th e proposed changes to the FBA?  
(b) What steps are being taken by the government  of Thailand to bolster investor confidence?  
(c) Is the government of Thailand planning to m odify the contemplated amendments to the FBA 
in response to these low levels of confidence being referred to in the Secretariat report? 
 
Thailand’s answer: Although there have been some concerns from investors on possible 
uncertainties arisen from the amendment, most have expressed their understanding on rationales 
behind the proposed amendment and indicated their support to comply with the law once it passes the 
parliament.    The government consulted various stake-holders dur ing its drafting preparation. A Working Group to 
consider possible amendments was established which included representatives from the private 
sectors as well as notable academics. Representatives from Foreign Chamber of Commerce were 
members of the Working Group and there were sever al public hearings and explanation workshops 
organised after the proposal was tabled. In addition,  the National Legislative Assembly (NLA) invited 
representatives from the foreign embassies and forei gn chambers of commerce in Thailand to present 
their views during their consideration. Therefore,  private sectors have had adequate channels to 
provide input and gain access to relevant information.  
 During the process of the amendment, the Thai gove rnment has reached out to  foreign businesses to 
explain the rationales of the amendment and reassure that our broad direction of trade and investment 
liberalisation remains in place. The government fu lly understands business concerns on this issue and 
will do its utmost to alleviate or minimise any negative impacts on investors that might arise.   Follow-up questions:   
(i) Can Thailand please explain how the proposed new restrictions on control in the FBA 
contribute to trade and investment liberalisation in Thailand?  
 
(ii) Does Thailand’s commitment to “do its utmost  to alleviate or minimise any negative impacts 
on investors that might arise” include providing  comprehensive grandfathering for all existing 
investors?   WT/TPR/M/191/Add.1 
 Page 55 
 
 
  Response to Question 3  
 
Section II. Trade Policy Regime; (8) Foreign Investment Regime; (ii) Basic Framework, 
paragraph 65, page 39 :  
 
In regards to changes to the Foreign Business Act (FBA), the Secretariat Report states that 
“[c]ompanies that seek or have already received BOI investment promotion will not be subject to the proposed ownership rule revision, except (…) in activities that fall under specific laws such as 
telecommunications, and marine, air and land transport.”   
Original question : Can Thailand please list each specific law and related activities that will be 
affected by the proposed ownership rule revision?    Thailand’s answer : As the FBA amendment is not yet finalised, it is difficult to give definite answers 
to this question. However, based on the amendm ents that were tabled by the government, some 
sectors such as banking and securities will be exempted  from the FBA and will [be] subject to their 
own specific law requirements in the future (sic).   
Follow-up questions:  
 
(i) Could Thailand please list each of the sectors or areas that were mentioned in the amendments 
tabled by the government for exemption from the FBA?  
 (ii) Will sectors subject to their own specific law requirements draw their definition of “foreign owned” from the FBA?   
Response to Question 15
 
 
Section IV. Trade Policies by Sector; (5) Services, pages 118-134:  
 
The Secretariat Report mentions the Foreign Busi ness Act (FBA) in paragraphs 72-73, 100, 107, 113 
and 119. Canada understands that draft amendmen ts to the FBA were withdrawn in August.  
 
Original Question : Has the Government of Thailand i ndicated when the draft FBA will be 
reintroduced and what amendm ents the bill will include? 
 Thailand’s answer: The draft bill is currently being consider ed by the NLA and is no longer under 
the Executive branch’s responsibility. The amendments  that have been proposed after the draft was 
tabled by the government include issues on definition of foreigner and possible revision of the Lists of 
Activities, among others. At this stage, it is not certain which amendments will be adopted by the 
NLA.  
 
Follow-up questions: 
 
This response which indicates that “the draft bill is  currently being considered by the NLA and is no 
longer under the Executive branch’s responsibility”, seems to contradict the answer provided to 
Question 3 which indicates that “the FBA amendment is not yet finalised”.   
(i) Could Thailand please clarify whether the draft bill has been reintroduced  to the NLA? If so, 
is this version of the bill different from the previ ous versions that have been released previously?  
 WT/TPR/M/191/Add.1 
Page 56  
 
 (ii) What further amendments to the FBA is th is bill introducing? When will the draft bill be 
made public? Given Thailand’s commitments with r espect to transparency, we are hopeful it will be 
made public in the near future.  
 
Response to Question 16
 
 Section IV. Trade Policies by Sector; (5) Servi ces; (i) Banking, Finance, and Insurance; (a) 
Banking and finance, paragraph 58, page 119:  
 
The Secretariat Report states that the Minister of Fi nance has the mandate to grant, refuse, suspend or 
revoke commercial banking licenses.  Canada unders tands that the issuance of a new commercial 
bank license also requires Cabinet approval.  Original question : Could Thailand please clarify whether Cabinet may overturn a decision by the 
Minister of Finance to grant a new commercial bank license? 
 
Thailand’s answer: According to the Commercial Banking Act and the draft Financial Institutions 
Business Act, the consideration to grant licences to both domestic commercial banks and foreign bank 
branches falls under the authority of the Minister of Finance, who may report to the Council of Ministers for acknowledgement.  
 
Follow-up question:  
 
Could Thailand please clarify whether the term “acknowledgement” implies the right to overturn a 
decision by the Minister of Finance?  
 
Response to Canada Question 17:
 
 
Section IV. Trade Policies by Sector; (5) Servi ces; (i) Banking, Finance, and Insurance; (a) 
Banking and finance, paragraph 77, page 125:  
 
The Secretariat Report describes the liberalization plan for insurance, whic h was initiated in 1995.  
However, it appears that the amendments to the FB A that were being contemplated until last August 
would undo much of the progress seen to date in the liberalization plan.  We understand that banks 
would be exempted from the FBA, but it is unclear  whether the equally important financial services 
sub-sector of insurance will also be exempted.    
Original question: (a) Could Thailand please indicate whether the financial services sub-sector of 
insurance would also be exempted from the FBA?  Could Thailand explain the rationale for the 
different treatment of the banking vs. insurance sectors?    Thailand’s answer: As the amendment of the FBA remains unclear, it is too premature to comment 
on these issues.  
  
Original question (b) Could Thailand please indicate whether further foreign ownership restrictions 
would be placed on the banking and insurance sectors?    Thailand’s answer: Financial Master Plan phase II, Financial Institution Act and amendments of Life 
and Non-Life Insurance Acts are gearing towards more  liberalization. It can be said that the future 
direction is heading towards liberalization rather than putting up more restrictions. 
  Original question (c)  Could Thailand please indicate whether existing foreign companies would be 
grandfathered or forced to divest their assets as a result of the proposed ame ndments to the FBA? If  WT/TPR/M/191/Add.1 
 Page 57 
 
 
  so, how does Thailand plan on regaining investor co nfidence that is bound to decrease as a result of 
this law?  Thailand’s answer: See answer to Question 17(a) above.  
 Follow-up question:  
 
Could Thailand please provide an update on the status of the Financial Institution Act and the Life and 
Non-Life Insurance Act (including its amendments)?  
 
 
CHINESE TAIPEI
 
 
We also look forward to receive response to the qu estion on SPS that we raised regarding the list of 
the disease of amphibians.   
  THE EUROPEAN COMMUNITIES
 
 
With regard to the current consideration of the management control criteria by the National 
Legislative Assembly.  Follow up question regardin g paragraph 65 of the Secretariat's report, and 
included in page 18 of the Q&A document.  We note in Thailand's reply that a final definition of the 
criteria has not yet been adopted since the Nationa l Legislative Assembly is still considering the 
criteria to determine the status of a company.  However, we would kindly ask Thailand to be more 
precise in its reply, and shed some light on the pr oposed scope of the management control criteria 
which is currently being considered by the NLA.  
  JAPAN
 
 
The written answer related to maritime transpor t in page 80 of the written response provided on 
Monday. The Secretariat report states, ‘goods importe d directly or indirectly by government agencies 
or public enterprises are reserved for Thai-flagge d vessels’. Thai responded to our question that 
‘goods imported directly or indirectly by the gove rnment is considered government procurement by 
the Thai government’. In this light, it would be appreciated to clarify wh ether the Thai government 
considers that the condition of government procuremen t stipulated in article 13 of GATS is applied to 
goods imported by the Thai government? If yes, ple ase provide specific information on the name of 
the regulation and requirement concerned. 
 
 THE UNITED STATES
 
 
1. On p. 74, in its answer to numerous Members'  questions on insurance liberalization, Thailand 
states: 
 
“The Secretariat Report describes the liberalizati on plan for insurance, which was initiated in 
1995.  However, it appears that the amendments  to the FBA that were being contemplated 
until last August would undo much of the progress s een to date in the liberalization plan. We 
understand that banks would be exempted from th e FBA, but it is unclear whether the equally 
important financial services sub-sector of insurance will also be exempted.” 
 Would Thailand please elaborate on how the propo sed Foreign Business Act Amendments would 
affect progress on insurance liberalization? WT/TPR/M/191/Add.1 
Page 58  
 
 REPLIES PROVIDED BY THAILAND 
  I. ECONOMIC ENVIRONMENT 
 
(2) R
ECENT ECONOMIC DEVELOPMENTS  
 
Paragraph 4  
 (China) Since 2005, a confluence of factors has led to a slowdown in real GDP growth and undermined consumer and investor confidence as well as  export growth in Thai land. What measures 
has the government of Thailand taken and will ta ke in the future to restore consumer and investor 
confidence and export growth in Thailand? 
 Answer
: The economic management in the remaining months of 2007 will focus its priorities on: 
 1) Strengthening private sector confidence, particularly on the acceleration of lifting obstacles 
that hamper private investment growth. 
 - speeding up public investment on infrastructur e to create opportunities for related economic 
activities such as in property and constructi on sectors, as well as in mass transit system 
projects,  
 
- expediting state activities related to private i nvestment so that investment projects can be 
started within this year 
 2) Accelerating budget preparation for disburseme nt in FY 2008 so that disbursement can be 
promptly process at turn of fiscal year between this October and the end of this calendar year. 
 
3) Promoting tourism through the planned devel opment of tourist sites, marketing strategies, 
tourism-industry personnel, security system and ser vice provision for tourists as well as introducing 
main-stream activities including those aimed at encouraging and promoting tourist activities in 
Thailand, conservation of Thai culture, a travel-i ntegrated lifestyle and introduction of aggressive 
measures introducing a Thai-style envi ronmentally friendly tourism scheme. 
 
4) Keeping a close watch on the NPLs and assi gning ad-hoc agencies responsible for close 
assessment of the situation required for prompt responsive measures to cushion the effects. 
 
(4) M
AIN STRUCTURAL POLICY DEVELOPMENTS  
(iv) Labour 
Paragraph 21  
 
The report states that under the Labour Protection Ac t of 1998, employers must comply with minimum 
wage requirements for full-time permanent a nd part-time employees, thereby preventing employers 
from circumventing minimum wage obligations; vi olations are considered criminal offences. Where 
violations are found, a labour inspector must e ither issue to the employer a warning or a written 
order to comply with the law; follow-up insp ections are performed to ensure compliance.  
 
(EC) Could Thailand elaborate further on the proced ures followed by the Thai government in order to 
ensure compliance with minimum wage requirements?  
  WT/TPR/M/191/Add.1 
 Page 59 
 
 
  Answer : Having completed the following up process, if su ch violation still persists, the Department of 
Labor Protection and Welfare would begin the process of criminal lawsuit against the employer. At 
the same time, the employee may file petition with the labor inspector and file a civil lawsuit with the 
Labor court.    (EC) In particular, does the act address the short term challenges of labour market adjustment to 
international trade opening? 
 
Answer
: The Labour Protection Act (B.E. 2541) contains certain provisions that are related to labour 
market adjustments to international trade openi ng such as working compensation, security in the 
workplace, assistance funds, laid off compensation, laid-off compensation in the case that workers are 
replaced by new technology or factories are relo cated, compensation to workers in an event of 
temporary suspension of business. Moreover, if th e law needs an amendment to resolve any problem, 
all social groups including employer, employee, the government, and other groups would provide opinion and inputs to the improvement.     
 
(EC) The report states in page 104 paragraph 2 t hat agriculture, where labour productivity is 
relatively low, remains an important component  of the Thai economy, external trade, and 
employment; it also plays a key role in achievi ng increased food "sufficiency", and poverty reduction. 
How does the Thai government ensure the quality of  jobs, and consequently  high productivity, in 
labour-intensive sectors including the implementation of core labour standards? 
 
Answer
: To enhance labor productivity, particularly in agriculture, the authorities have been 
providing services such as training, extension and advisory.  
(6) D
EVELOPMENTS IN MERCHANDISE TRADE  
(i) Composition of trade 
Paragraph 30  
 
According to estimates by the Intelligence Divi sion/Investigation and Suppression Bureau of the 
Customs Department, the value of smuggled m erchandise dropped from B 2.5 billion to B 1.3 billion 
between 2002 and 2006.  
 (Colombia) What mechanisms were implemen ted in connection with that policy? 
 
Answer
: The mechanisms were implemented in this  connection, various preventive measures and 
instruments have been introduced to combat agai nst and provide disincentive to Customs offences. 
Some major measures implemented so far include: 
 
• Information Exchange : Customs usually exchanges Customs-related offences 
information with other agencies at bot h the regional and national levels.  
 
• Procedural Review : Given that regular procedural  reviews are important, Customs 
periodically alters its practices to meet  new challenges created by offenders.  
 
• MOU  Customs always pursues agreements with  relevant entities to seek co-operation 
in the Customs effort against offences.  
 
• Public Information : Information about Customs laws a nd practices is provided to public 
with the objective to create awareness and compliance to Customs laws and regulations WT/TPR/M/191/Add.1 
Page 60  
 
 among Customs clients. Public information ta kes various forms and is disseminated in 
a variety of media: newspaper, TV a nd radio, newsletter, magazine, etc.  
 
• Successful Prosecutions : Prosecution success which involves goods of considerable 
value and quantity is usually announced to public via newspaper, TV and radio.  
 
• Risk Assessment, Intelligence Analysis and Targeting : Various sources of information 
e.g. trade statistics, trade patterns, suspect ed operator profiles, etc. are evaluated and 
analyzed in-depth to carry out  effective Customs controls.  
 
• Controls and Audits : Physical inspection program for imports/exports are carried out 
before the release of cargo from Custom s custody for control purposes. Moreover, 
Good Declarations and all s upporting documents are also subject to post clearance 
audit to prevent and detect Customs offences 
 
• X-ray Equipment : The Thai Customs Department has identified a need to improve the 
security of the supply chain into and out of Thailand, as the international environment 
becomes more risky. To cope with this situ ation, Thai Customs has been examining the 
potential for non-intrusive detection equipment,  particularly x-ray equipment, to be 
used to scan containers, inspect cargo, ma il and passengers’ baggag e. There is no doubt 
that container scanning equipment can increas e the number of consignments examined 
by Customs attention without causing undue de lay. X-ray equipment also allows Thai 
Customs to detect illegal imports and exports , movement of prohib ited/restricted goods, 
and hazardous goods across borders, includi ng the evasion of taxes and duties.  
 
• Closed-Circuit Television (CCTV) : A closed-circuit television (CCTV) network system 
has been a primary requirement for all ne w control and security application. The 
introduction of the CCTV network system mean s that Thai Custom can monitor border 
activity at major Customs Houses, 24 hours a day, 7 day a week, without the need to 
allocate staff to maintain a permanen t physical presence. Additionally, the 
implementation of such a network system provides operational efficiencies for Customs by allowing Customs to relay live video back to the Headquarters, making a vital 
contribution to the prevention and suppression of Customs smugglings and the 
surveillance of Customs officers to ensure transparency in day-to-day operations.  
 
(Colombia) What are the main products concern ed by the problem of smuggling in Thailand? 
 
Answer
: Car etc. 
 
(Colombia) What is the origin and/or source of those products? 
 
Answer : Most products come from Asian countries. 
 
(7) T RENDS AND PATTERNS IN FOREIGN INVESTMENT  
Paragraph 33  
 
(Chinese Taipei) It is stated in the Report that , “The recent free-trade area agreement with Japan is a 
positive development for future FDI flows (Chapter II)”. According to Table I.4, the inflow of Japanese direct investment to Thailand from 2002 to 2006 has not increased significantly, and the 
JTEPA was only signed on November 1, 2007. Could T hailand please provide further information on  WT/TPR/M/191/Add.1 
 Page 61 
 
 
  the JTEPA, including the areas of its economy in which Japan might increase its investment in 
Thailand?  
 Answer
: The Japan-Thailand Economic Partnership Agre ement (JTEPA) was signed by the leaders of 
Japan and Thailand in Tokyo on 3 April 2007 and entered into force on 1 November 2007. This 
agreement is covering trade in goods, trade in se rvices and investment, as well as cooperation in 
various major economic sectors and specific cooperation projects.   
 
 The areas in which Japan is expected to incr ease its investment in Thailand are automobile 
and auto parts, electronics and electrical produc ts, machine and mechanical equipment, metal 
products, petrochemical, processed agricultural products etc.  
II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
(2) G
ENERAL CONSTITUTIONAL AND INSTITUTIONAL FRAMEWORK  
Paragraph 5  
 (Switzerland) The Interim Constitution has been rep laced by a new Constitution that was passed in 
August 2007. What will be the likely impact of th e new Constitution on trade policy, in terms of 
objectives, priorities and competences?  
 
Answer
: The new constitution has several articles and provis ions that are relevant to trade policy such 
as Section 190 which requires that important intern ational agreements on trade and investment must 
have parliamentary approval and Section 84 wh ich copes with fundamental economic policy of 
Thailand.  In general, the ne w constitution envisages broader par ticipation from the public on key 
economic decisions and is expected to have impor tant bearings on Thailand’s future trade and 
investment policies.   
(Australia) Australia notes Thailand’s recent adopt ion of a new Constitution.  We understand that 
under the Constitution, including in particular Sec tion 190, the Government must seek Parliamentary 
approval for treaties that have a significant impac t on trade and investment.  Can Thailand advise 
how this requirement will operate in practice, in  particular for free trade agreements that have 
already been implemented but which may contain provisions allowing for additional negotiations, 
such as the Thailand – Aust ralia Free Trade Agreement (TAFTA)?   
 Answer
:  Section 190 of the 2007 Constitution of Th ailand will not affect Thailand’s existing 
commitments under international treaties.  However,  additional negotiations that may have significant 
impacts on the country’s trade and investment will require parliamentary approval before the 
agreements are ratified.   More  detailed procedures for negotiating international agreements will be 
spelt out in an implementing law which is currently being drafted.     (4) T
RADE POLICY OBJECTIVES  
Paragraphs 14 to 16  
 (Switzerland) Under the Tenth National Economic and Social Development Plan for 2007-11, 
Thailand has introduced the concept of the “Su fficiency Economy”.  In order to achieve the 
implementation of this policy principle, the Thai government has taken various steps. We would kindly 
request the Thai government to outline the main  regulatory changes and their expected impact for 
business that have been made or are currently pl anned in pursuance of this principle of the 
“Sufficiency Economy”.  
 WT/TPR/M/191/Add.1 
Page 62  
 
 Answer
: “Sufficiency Economy” is a philosophy that  stresses “the middle path” as an overriding 
principle for appropriate conduct by the populace at all levels.  This applies to conduct starting from 
the level of the families, communities, as well  as the level of nation in development and 
administration so as to modernize in line with the forces of globalization.    
 “Sufficiency” means moderation, reasonableness and the need of self-immunity for sufficient 
protection from impact arising from internal and ex ternal changes. To achieve this, it requires two 
conditions. One is “knowledge  condition” and the other is “integ rity condition”. For the “knowledge 
condition”, the applications of knowledge are needed with due c onsideration and prudence. In 
particular, great care is needed in the utilization of theories and methodologies for planning and 
implementation in every step. “For the “integrity  condition”, it is essential to strengthen the moral 
fibre of nation, so that everyone, particular pub lic officials, academics, businessmen at all levels, 
adheres first and foremost to the principles of inte grity with a way of life based on honesty, diligence, 
wisdom, sharing and perseverance.   
 Business sector is one from many factors to determine the value of money, level of wage and 
growth of economic system. The application of “S ufficiency Economy” philosophy for the mentioned 
sector could be included the various aspects with no  ready-to-use formulas. The entrepreneurs should 
consider the appropriateness compatible with the  existing conditions and circumstances. 
   However, businessmen adhering to “Suffi ciency Economy”, should demonstrate the 
following characteristics: 
  1. They are more concerned on sustainable a nd stable long-term profits than short-term 
results. They are well-informed about business-related knowledge, eager to learn new information in order to cope with changes and prudent in decision-making 
 
 2. They conduct business ethics with honest  and integrity. They display perseverance 
and diligence by continuously developing their business through improvements in production efficiency and product quality , based on changing technologies and 
market needs. 
 
 3. They are socially responsible for and c oncerned about the environment at every step, 
while balancing profit-sharing among all stak eholders such as c onsumers, staff or 
workers, business partners, and stakeholders. 
 
(5) T
RADE LAWS AND REGULATIONS  
Paragraph 18  
 Reform of the legal and judicial regime has progressed.  The National Law Reform Committee was 
appointed in July 2004 to oversee the reform of the legal and judicial regime under the National Laws 
Development Plan 2005-2008; 377 laws identified by  line ministries as redundant, outdated, or in 
need of replacement are to be reviewed.  At leas t 50 per cent of these laws should be completely 
reviewed and revised by end 2008;  13 laws have been reviewed and 26 laws or law drafts related to 
trade and international trade matters have been proposed (16 in 2005 and the rest in 2006-2007)  
 
(Switzerland) The Report mentions a reform of the le gal and judicial regime. Could Thailand provide 
additional information as to where this process no w stands and as to the changes that can be 
expected?   WT/TPR/M/191/Add.1 
 Page 63 
 
 
  Answer : Reform of the legal and judicial regime is a normal practice. The process aims to keep 
domestic legislation up to date and consistent with government policies. It does not necessary result in 
the modification or amendement of the laws.   
(Colombia) What is the composition of the National Law Reform Committee? 
 
Answer
: The National Law Reform Committee consists  of 28 committees chaired by the Prime 
Minister and the Secretariat to the Cabinet act ed as the secretariat to the Committee. For more 
information please see www.cabinet.thaigov.go.th.  (Colombia) What are its scope and its functions? 
 
Answer
: The National Law Reform Committee review s whether each laws should be amended, 
modified or repealed.   (Colombia) What will happen to the legislation under review? 
 
Answer
: In cases the Committee considers that such law should be amened, modified, or repealed, it 
shall propose the results of its deliberation to the Cabinet.   
(Colombia) Regarding the 26 laws or law drafts related to trade and international trade matters, 
what are the subjects involved?  When are they supposed to enter into force? 
 
Answer
: Due to the backlog of proposed legislative amendments submitted by various agencies to the 
National Lagislative Assemble (NLA), the NLA will not  be able to review all the proposed draft laws 
within its term.  Paragraph 20
 
 (Brunei) Paragraph 20 provides a short description of Thailand’ s E-Government Action Plan to 
promote transparency and facilitate investment.  To this end, the Report also states that the 
authorities have proposed six laws relating to e-co mmerce, security, and computer crime.  Could 
Thailand please further clarify if th ese laws have already been enacted? 
 
Answer
:  The Electronic Transaction Act entered into force on 3 April 2002.  
  The Computer Crime Law entered into force on 18 July 2007. 
 The Royal Decree to regulate e-business service  relating to e-transaction entered into force 
on 15 March 2006. 
 The Royal Decree on Electronic Transaction in Public Sector was published in the Royal 
Gazette on 10 January 2007. 
 The Royal Decree to Regulate the Electronic Payment Service Provider was under the 
consideration of the Council of State. 
 The Royal Decree to Regulate the Certifica tion Authority was under the consideration of 
the Council of State. 
 
(6) T RADE AGREEMENTS AND ARRANGEMENTS  
(ii) Preferential, regional, and bilateral arrangements 
(b) Regional arrangements 
 WT/TPR/M/191/Add.1 
Page 64  
 
 ASEAN 
 Paragraph 28
 
 (EC) Has Thailand already eliminated 80% of tariff under the CEPT Scheme? How much trade does 
this represent?   
 
Answer
: The legal enactment for tariff elimination of  80% of tariff lines under the CEPT Scheme is 
still pending for the Cabinet’s approval. However, th e Ministry of Finance has proposed to have a 
retroactive effect to 1 January 2007, to be in lin e with the commitment. The law is expected to be 
issued by December 2007.  
  There is no calculation on the trade value th at the elimination represents because (1) the 
newly adopted version of AHTN does not match with  the available trade data, and (2) the tariff 
elimination is not finalized until the legal enactment is issued.  Paragraph 32
 
 As indicated, the ASEAN Protocol on Enhanced Dispute Settlement Mechanism was signed in 
November 2004. The purpose of the mechanism is to ensure proper implementation of all ASEAN 
economic agreements and expeditious resolution of disputes.    
(Chinese Taipei) How does the ASEAN Di spute Settlement Mechanism function? 
 
Answer
: The ASEAN Protocol on Enhanced Disput e Settlement Mechanism of 2004 (DSM) is 
modeled after the Understanding on Rules and Pro cedures Governing the Settlement of Disputes of 
1994 (DSU) at the WTO. The protocol is av ailable at the ASEAN Secretariat website 
(www.aseansec.org). 
  The dispute settlement process starts with a cons ultation stage between parties to the dispute.  
If the Member State to which the request for consu ltation is made does not reply, or does not enter 
into consultation, or the consultati ons fail to settle a dispute within a period specific in the protocol, 
the complaining party may wish  to request Senior Economic Official Meeting (SEOM) for 
establishing a panel.  Unlike panel, the Appellate  Body is a permanent body of seven persons and 
shall be established by the ASEAN Economic Minister s (AEM). If the parties to the disputes appeal 
the panel report, the appellate body may uphold, m odify or reverse the legal findings and conclusion 
of the panel.  In order to ensure effective resolu tion of disputes, parties to the dispute shall comply 
with the findings and recommendations of  panel and Appellate Body reports. 
 (Chinese Taipei)  What is the relationship betw een this Dispute Settlement Mechanism and the WTO 
Dispute Settlement Mechanism? Are they mutua lly complimentary, or do they have separate 
jurisdictions?  
 
Answer
: Although, the ASEAN DSM and WTO DSM ha ve separate jurisdictions, there may be 
instances where a dispute maybe filed unde r either dispute settlement mechanism. 
 
Paragraph 33  
 
(EC) Could Thailand elaborate further on the c ontent and progress made with the AEC blueprint?  
 
Answer : The ASEAN Economic Blueprint is signed by the leaders at the 13th ASEAN Summit on 
20 November 2007 in Singapore.  The AEC Bl ueprint consists of four principle parts.   WT/TPR/M/191/Add.1 
 Page 65 
 
 
  1) An ASEAN single market and production base will comprise five core elements: (i) 
free flow of goods; (ii) free flow of services; (iii) free flow of investment; (iv) freer flow of capital; and (v) free flow of skilled labor. In addition, the single market and production base also include two important components, namely, the priority integration sectors, and food, agriculture and forestry. 
2) Competitive Economic Region will include the issue of competition policy, consumer 
protection, intellectual property rights, infrastructure development (transport, 
information infrastructure, energy), mining cooperation, financing of infrastructure projects, taxation, and E-Commerce 
3) Equitable Economic Development will incl ude SME development and Initiative for 
ASEAN Integration (IAI) which was launche d in November 2000. The IAI currently 
covers the following priority areas, namely infrastructure, human resource development, information and communications technologies, capacity building for regional economic integration, energy, invest ment climate, tourism, poverty reduction 
and improvement in the quality of life. 
4) Integration into the Global Economy will work towards maintaining “ASEAN 
Centrality” in its external economic relati ons and enhance participation in global 
supply networks. 
  
Paragraph 35
 
 
(EC) Could Thailand confirm whether the ASEAN -Japan CEPA negotiations w ould be concluded by 
the end of this year?  
 
Answer : The ASEAN-Japan CEP negotiations have been concluded. The only works left towards the 
signing of the Agreement are confirmation on th e same understanding of the Agreement, legal 
scrubbing and domestic procedures. 
 
(EC) Could Thailand elaborate further on the l evel of ambition envisaged in this Agreement? 
 
Answer : The ASEAN-Japan CEP is a comprehensive ag reement covering trade in goods, trade in 
services and investment. The Agreement envisages tari ff elimination on 93 % (Trade volume) of all 
products within 10 years for Japan and 90% tari ff elimination for ASEAN 6 (Brunei, Indonesia, 
Malaysia, Philippines, Thailand, and Singapore), an d to lesser extent for CLMV (Cambodia, Lao 
PDR, Myanmar, and Viet Nam). For trade in services and investments, at present, the general provision has been agreed.  The Parties are determin ed to liberalize services and investments in the 
future and will further negotiate on trade in ser vices and investments within one year after the 
Agreement has entered into for ce. The Agreement also reaffirms the rights and obligations under 
WTO regarding NTMs, SPS, TBT and Safeguard measu re to ensure its consistency with the WTO 
disciplines.  
Paragraph 36
 
 
(EC) Could Thailand describe the current trade liberalization implemented by Thailand under the 
ACFTA?   
 
Answer : Thailand has fully implemented the tariff elim ination on all vegetable and fruit products (HS 
Chapters 07-08) under the Early Harvest Program of  the ACFTA Framework Agreement. In addition, 
under the large framework of ACFTA, Thailand has b een strictly following the tariff reduction and 
elimination program, categorized into normal track  and sensitive track, under which tariff rates are 
expected to be eliminated to zero per cent by 2012 and by 2018, respectively. 
 WT/TPR/M/191/Add.1 
Page 66  
 
 (EC) Could Thailand confirm when ASEAN plans  to notify to WTO the new ACTFA Framework 
Agreement Trade in Services, which entered into force in July 2007?  
 
Answer
: ASEAN is currently under preparation to notify the WTO of the new ACFTA Framework 
Agreement on Trade in Services. The ASEAN Missi on to the WTO is cooperating with the Permanent 
Mission of China to the WTO and planning to soon notify the WTO.  
 
Paragraph 37  
 An ASEAN and Korea (Rep. of) agreement on trade in  goods was signed in Au gust 2006.  However, 
Thailand has not signed this agreement due to i rreconciled negotiations on th e products included in 
the sensitive list (the sensitive track). 
 
(Colombia) What products are classified as "sensitive" in Thailand's economy?  
 Answer
: Products that Thailand deemed as “sensitive”  cover both industrial pro ducts and agricultural 
products, particular those that are importa nt in the context of national security.  
 
(Colombia) What type of protecti on does the State provide these products?  
 
Answer : Tariff measures.  
(EC) Could Thailand elaborate further on the reasons for not having signed the ASEAN-Korea 
CEPA?  
 
(Chinese Taipei) We understand that the issue of rice  is very important to Thailand in terms of 
economic benefits and political influence. However, we are wondering what could be the rationale 
behind the fact that the Thai government has not si gned the aforementioned Agreement in view of the 
obvious benefits to be accrued from the Agreement?  
 
Answer : Korea placed Thailand’s major exporting goods , especially agricultural products, under the 
sensitive track of which customs duties would no t be eliminated or tariff-quota would not be 
improved. Moreover, the proportion of exporting go ods from Thailand included in Korea’s sensitive 
track is totally greater than those from the other ASEAN Member Countries. 
 (Chinese Taipei) In addition, what actions has the Thai government taken si nce the Agreement came 
into force on 1 June 2007, in order to maintain T hailand’s relationship with ASEAN-6 countries and 
ASEAN as a whole in terms of external trade negotiations?  
 
Answer
: Thailand is still negotiating with Korea with  an objective to accede to the ASEAN-Korea 
Trade in Goods Agreement later with full s upport from other ASEAN member countries.  
 
APEC 
 
Paragraph 26-42 
(Chinese Taipei) From the report, we also see that Thailand is negotiating, or has already signed, 
numerous regional and bilateral trade agreements . As we are both members of APEC, we would 
appreciate knowing Thailand’s position on the pr oposed Free Trade Agreement of Asia Pacific 
(FTAAP).  
 
Answer : Thailand views the FTAAP as a long term prospect for APEC member economies that 
should be considered carefully due to their di fferences in the level of economic development.  WT/TPR/M/191/Add.1 
 Page 67 
 
 
  Thailand has attached great importance of multilatera l trade system as the priority and moved forward 
to the APEC’s Bogor Goal. 
 
Paragraph 50  
 
(EC) In light of the ongoing bilateral negotiations with some key partners, could Thailand indicate 
how it intends to ensure full consistency and coh erence between the full implementation of ASEAN's 
schedules and the negotiations of bilateral agreements? How does Thailand plan to ensure the creation of genuine building blocks?  
 Answer
: ASEAN schedules will be one of the bases upon which Thailand will use in our future 
negotiations.  This will help ensure consis tency and coherence of our commitments.   
 
(China) We note that " Thailand believes that FTAs can be an effective cataly st for free trade and a 
building block for the multilateral trading system", and that Thailand is expanding the scope of its 
bilateral and regional agreement. What does Thai land see for the future of its national trade 
strategy?  Specifically, which exi sting arrangements will receive the most emphasis or, will Thailand 
be seeking new arrangements (regionally or bilaterally)? 
 
Answer : At present, Thailand as an ASEAN member is still engaging in many FTA negotiations with 
non-members.  We intend to be active in these ne gotiations and continue until they are concluded 
successfully.  However, the future national trade stra tegy and our priority for future negotiations will 
have to be decided by the incoming government.     
Paragraph 55
 
 
According to a protocol on the acceleration of libera lization of trade in goods and trade facilitation, 
signed in November 2005, Thailand and Peru agreed to  reduce the tariff rates on items in the early 
harvest scheme once the technical issues, in particul ar the rules of origin , are mutually agreed.  
Although the official agreement on the rules of orig in was signed in November 2006, both parties are 
still proceeding to reduce the tariffs, and the reducti ons under the EHS are expected to be effective 
December 2007. 
 
(Colombia) What tariff items have been included in the "early ha rvest" scheme for each of the two 
countries (Thailand and Peru)?  
 
Answer : Thailand’s Early Harvest Sche me (HS 2002) covers 4,050 items (73.57% of Thailand’s tariff 
lines) and Peru’s Early Harvest Scheme (HS 2002) covered 5,014 items (71.69%  of Peru’s tariff 
lines).   
(Colombia) What is the extent of the tariff reduc tion for the items included in the "early harvest" 
scheme?  
 Answer
: For Thailand, tariffs on 2,754 items will be i mmediately eliminated. These items include zinc 
ores, tin ores, precious stones, chemical products, w ool fabric and squid. The remaining 1,296 items, 
including zinc ores and fish oil, will be subject to  a phased reduction to zero over a five-year period.  
  For Peru, tariffs on 3,817 items will be imme diately eliminated. These items include pick-up 
trucks, lamps, plastic products, spectacle lenses, rubber products , telephones, electric amplifiers, 
computers and parts, facsimile machines, air-c onditioners, washing machines, televisions, and 
synthetic fibers. The remaining 1,197 items, includi ng polyester fibers, synthetic filament yarn, and 
motorcycles, will be subject to a phased re duction to zero over a five-year period.  
 WT/TPR/M/191/Add.1 
Page 68  
 
 Paragraph 56
 
 (EC) Has the Japan-Thailand Economic Partnership  Agreement entered into force in October 2007?  
 
(Argentina) According to this paragraph, on 3 April 2007 Thailand and Japan signed an Economic 
Partnership Agreement (JTEPA)covering trade in g oods and services as well as investment, and both 
parties were in the process of completing various internal procedures for its entry into force on 
1 October 2007.  Could Thailand confirm wh ether this agreement has  entered into force? 
 
Answer
: JTEPA has entered into force on 1 November 2007. 
 
(8) F OREIGN INVESTMENT REGIME  
(ii) Basic framework  
 Paragraph 61
 
 
(EC) It is stated that "FDI inflows have remai ned robust during the period under review". However, 
we note in the World Bank study of 2007 and 20 06c (page 16 paragraph 34) that there has been a 
decrease in 18% in the Board of Investment a pprovals of foreign investments. Furthermore, 
paragraph 65 of the WTO Secretariat's report i ndicates that the move seems to have compounded 
investors concerns over the unpredictability of the policy. How does Thailand reconcile this?   
 
Answer : Foreign investment in Thailand has always been welcomed and investment policy has been 
consistent over the past decades.  However, many in vestors have admitted that other external factors 
such as the sharp appreciation of the Baht and th e rising oil price have significant impact on their 
investment decisions in Thailand as they have im plications on the country’s competitiveness and the 
investors’ profit forecast.   
 
Paragraph 62  
 
The Secretariat's report notes that during the peri od under review no major changes were made to the 
regulatory and institutional framework governing foreign investment in Thailand. However, since 
2006 the Thai Ministry of Commerce has proposed tw o major changes in its regulation, (i.e. the FBA 
amendment and the introduction of the proposed Retail Act) which will have detrimental effects.  
 
(EC) Has the Ministry of Commerce carried out an  impact assessment of the effects of these new 
changes?  How many companies would be concerned?   
 
Answer : Before the amendment was proposed, Thailand commissioned a study to Thammasart 
University to look at the need for an amendment as  well as possible impacts that may arise from it.  At 
present, it is not clear how many companies would be concerned as the extent of the actual 
amendment is not yet clear.     (EC) Can Thailand indicate whether there is a plan while revising the FBA to abolish capital 
requirements in the retail and wholesale business?  
 Answer
: The current draft amendment has already removed capital requirements on retail and 
wholesale business.    
(EC) In addition, it is mentioned that "the FBA main tains negative lists of re stricted activities". Can 
Thailand confirm that all the other activities which ar e not mentioned are free to be offered (meaning 
not restricted)?    WT/TPR/M/191/Add.1 
 Page 69 
 
 
   
Answer : Activities which are not covered by the FBA may or may not be restricted by other sui 
generis  laws.  If it falls under other specific laws, then it may be restricted by the respective laws.   
 
(EC) Can Thailand provide us with numbers on the author isations already granted?  
 
Answer : According to the statistics, from March 3, 2000 to August 31, 2007, Thailand has granted a 
total of 1,806 authorizations.    
 (EC) Has Thailand available relevant statistics for List 2 and List 3 authorisations which could share with us?   
 
Answer
: Almost all of the authorizations are businesses in the List 3. 
 (EC) Does Thailand keep records on the number of  applications received and those being granted 
that it could share with us?    
 
Answer
: It can be broadly said that 95-98% of app lications obtain permissions, depending on the 
activities.   
 
Paragraph 63  
 The Foreign Business Committee re views these lists at least annually and, based on these 
recommendations, the Ministry of Commerce can make c hanges by issuing a ministerial regulation.  
 
(EC) Could Thailand indicate how many revisions  have been conducted and the results of each 
review, (i.e. how many sector(s) has been withdrawn fr om the Lists 1, 2 and 3)? In other words, what 
are the sectors or activities that have been liberalised for foreign par ticipation since the adoption of 
the law?   
 
Answer
: It is required under the law that the Foreign Business Act Committee shall review the list 
annually. During the past 7 years, the committee has carried out annual re views and submitted its 
suggested revisions to the Cabinet for approval. Ho wever, so far these suggestions have not been 
adopted.   
 
(EC) In case where sectors have been withdrawn from the Lists, could Thailand specify if another 
restriction has been introduced by other sector-s pecific legislation like Telecommunication Business 
Act and Proposed Retail Act?     
 Answer
: Up to the present, there has not b een any change to the Lists.   
 
(EC) Furthermore, could Thailand elabor ate further on the authorisation process?   
 
Answer : The process starts from submission of the request, and the Department of Business 
Development would review the request. Subsequently  the applicant shall pay appropriate fee and the 
committee would consider the request. If the Comm ittee approves the request, the Director General 
would subsequently give permission and the permit would be issued. Under the law the process after 
the fee payment to the approval of Committee shall not take longer than 60 days. However, under the 
current practice of the government, the Department of Business Development can finish the process in 
30 days provided that information and documents are complete.   
 WT/TPR/M/191/Add.1 
Page 70  
 
 Paragraph 64 
 
 It is stated that "the FBA does not apply where an international treaty including the WTO requires 
Thailand to provide national t reatment to foreign investors".  
 
(EC) Could Thailand confirm whether in all sect ors/sub-sectors where Thail and has indicated the 
granting of national treatment in its Schedule of Specific Commitments, the application of the FBA is 
excluded for all foreign investors?  
 
Answer
: National treatment in sectors or activities that  Thailand has commitments will be granted in 
accordance with the conditions set out in our Sc hedule of Specific Commitments under relevant 
international agreements. For clarification pur pose, the FBA does not contain provisions which 
specify that it “does not apply where an interna tional treaty including the WTO requires Thailand to 
provide national treatment to foreign investors” because national treatment is not a concept that 
appears in the FBA.   However, the FBA does ha ve a provision that exempts certain requirements 
from being applied to foreign companies that want  to operate in Thaila nd through international 
agreements including the WTO and FTA if these companies meet conditions contained in the 
respective agreements.    
(EC)  Could Thailand provide a full list of its trea ties, particularly Free Trade Agreements, granting 
national treatment to foreign investors, while indi cating which treaties have entered into force and 
those which are still to enter into force?   
 
Answer
: As for the issues of service liberalization in Free Trade Agreements, Thailand has 
implemented agreements with Australia, Japan, and China (under ASEAN-China FTA). Thailand’s 
commitments in FTAs are largely in line with GA TS commitment that is foreign investment of less 
than 49% would receive national treatment. In  the FTA, Thailand provi ded higher levels of 
concessions by committing to allow higher level of foreign equity particip ation in certain sectors 
under specific terms and conditions.   
 
 Apart from FTAs, Thailand has commitments under the Treaty of Amity and Economic 
Relations to provide national treatment to American  investments except in certain specific sectors.  
 (Hong Kong) We note from the Secretariat Repo rt that the U.S. in vestors receive preferential 
treatment and are exempt from most FDI restrictions  under a 1996 Treaty.  Presumably this refers to 
the Treaty of Amity and Economic Relations between  the Kingdom of Thailand and the United States 
of America, as indicated in Thailand’s Final List of  Article II (MFN) Exemptions attached to its GATS 
schedule. Since the intended duration of 10 years in tended for the measures has lapsed, does Thailand 
have any plan to remove these two MF N exemptions in its next offer?  
 
Answer
: We are exploring various availabl e options to address this issue. 
 
Paragraph 65  
 
(Switzerland)  In early January 2007, despite widespre ad opposition from foreign investors, the 
Government approved plans to amend the Foreign Bu siness Act to include voting rights as another 
criteria for determining which juridical persons are foreign in restricted sectors. This measure seems 
to further constrain investment. Moreover, as stated  in para. 63, several key elements, such as the 
business lists, can be changed by mi nisterial regulation.  What have been the major motivations to 
introduce such amendment? What likely impact of this new regulation is Thailand expecting? Could 
Thailand indicate which accompany ing measures it has taken to ensure long term predictability for 
investors with regards to the policy pursu ed in the area of foreign investment?   
  WT/TPR/M/191/Add.1 
 Page 71 
 
 
  (Korea) Thailand has made a commitment under the General Agreement on Trade in Services (GATS) 
to give full national treatment to corporations with  less than 49% of foreign equity. However, we have 
learned that the Thai Government is trying to lim it services of foreign corporations, including those 
with less than 49% of foreign equity, by am ending the 1999 Foreign Business Act (FBA). Please 
provide updated information regarding the status of the FBA amendments. Korea hopes they are in 
accord with WTO principles and ru les, especially considering the cu rrent commitments of the Thai 
government.  
 
(Japan)  Please provide information on the current situa tion of drafting the amendment version of the 
Foreign Business Act (FBA).  
 
(Australia) Australia notes from the Report by  Thailand that the Foreign Business Act B.E.2542 
(1999) is currently under review (paragraph 46, page  12, WT/TPR/G/191).  Australia has followed 
recent developments in relation to this review  and would appreciate an update on its status.    
 
(Australia) Can Thailand reassu re Members that it will, in accordance with Thailand’s Uruguay 
Round commitments under the General Agreement on Tr ade in Services (GATS), continue to extend 
national treatment to service suppliers owned or  controlled by persons of other Members? 
 
(Australia) Can Thailand confirm t hat the proposed Foreign Business Act, if passed into law, will not, 
in accordance with Section 10 of the draft Act, a ffect any business operating under the provisions of 
the Thailand-Australia Free Trade Agreement (TAFTA)? 
 
(Argentina) This paragraph states that early this year, the Government approved plans to amend the 
Foreign Business Act.  Could Thailand please exp lain the basis for this planned amendment?  
 
Answer : The rationales of the FBA amendment were 
• to promote good governance  – The amendment will close a loophole in the current 
law by forbidding abuse of preferential voting rights for and by foreign shareholders in restricted businesses.  This will help prevent circumvention of the legal 
requirements of the FBA; 
• to strengthen compliance  – It will impose heavier fine on nominee shareholding in 
restricted business which is against the law (Section 36);  
• to provide flexibility  – It will allow grace period a nd “grandfathering” clause for 
compliance to avoid business disruption;  
  
 The government hopes that the amendment w ill strengthen enforcement and oversight 
capacity, clarify what constitutes a foreign busin ess and increase transparency and good governance 
in the foreign business regime.     It should be emphasised that scope of the FBA is not all-encompassing as its provisions apply 
only to activities listed in its annexes.  A majo rity of investment in Thailand particularly 
manufacturing sectors are not subject to this law and have no restriction on leve l of foreign ownership 
at all.     Since the amendment is not yet finalized a nd there remain outstanding proposals in the 
process, the likely impacts of the proposed amendm ent are difficult to gauge at this stage.   
 
 Regarding international oblig ations, Thailand is fully cogn izant of our international 
obligations in various agreements  including the WTO and FTAs and will continue to observe these 
international obligations.    WT/TPR/M/191/Add.1 
Page 72  
 
  As of mid-November 2007, the draft amendment of the  Foreign Business Act is still under 
consideration by the ad-hoc committee of the NLA.    
(Canada) How have investors reacted to the proposed changes to the FBA?  
 
(Canada) What steps are being taken by the government  of Thailand to bolst er investor confidence?  
 (Canada) Is the government of Thailand planning to modify the contemplated amendments to the FBA 
in response to these low levels of confidence being referred to in the Secretariat report 
 Answer
: Although there have been some concerns from investors on possible uncertainties arisen 
from the amendment, most have expressed their understanding on rationa les behind the proposed 
amendment and indicated their support to comply with the law once it passes the parliament.     The government consulted various stake-holders  during its drafting preparation.  A Working 
Group to consider possible amendments was est ablished which included representatives from the 
private sectors as well as notable academics.  Re presentatives from Foreign Chamber of Commerce 
were members of the Working Group and there were several public hearings and explanation 
workshops organised after the proposal was tabled.  In addition, the National Legislative Assembly 
(NLA) invited representatives from the foreign em bassies and foreign chambers of commerce in 
Thailand to present their views during their consid eration.  Therefore, private sectors have had 
adequate channels to provide input and gain access to relevant information.  
  During the process of the amendment, the Th ai government has reached out to foreign 
businesses to explain the rationales of the amendment and reassure that our broad direction of trade 
and investment liberalisation remains in place.  The government fully understands business concerns 
on this issue and will do its utmost to alleviate or  minimise any negative impacts on investors that 
might arise.   
 
(Canada) Has the Government of Thailand indica ted when the draft FBA will be reintroduced and 
what amendments the bill will include?  
 Answer
: The draft bill is currently being considered by the NLA and is no longer under the Executive 
branch’s responsibility.  The amendments that have  been proposed after the draft was tabled by the 
government include issues on definition of foreigne r and possible revision of the Lists of Activities, 
among others.  At this stage, it is not certain which amendments will be adopted by the NLA. 
 (Canada) In regards to changes to the Foreign Busin ess Act (FBA), the Secretariat Report states that 
“[c]ompanies that seek or have already received BOI investment promotion will not be subject to the 
proposed ownership rule revision, except (…) in activities that fall under specific laws such as 
telecommunications, and marine, air and land transpo rt.” Can Thailand please list each specific law 
and related activities that will be affected by the proposed ownership rule revision?  
 Answer
: As the FBA amendment is not yet finalised, it is  difficult to give definite answers to this 
question.  However, based on the amendments that were tabled by the government, some sectors such 
as banking and securities will be exempted from the FBA and will subject to their own specific law requirements in the future.    (EC) Could Thailand describe precisely the propo sed changes currently considered and if they would 
go beyond the voting rights criteria?  
 (EC) Could Thailand confirm that the original proposal of the Ministry of Commerce included voting rights criteria has now been extended by the Nationa l Legislative Assembly (NLA) to include also a  WT/TPR/M/191/Add.1 
 Page 73 
 
 
  "management control" criteria comprising "all form s of management control in the company where 
foreigner has the authority to appoint or remove a majority of directors or the right to set the 
company's strategy or direction including mergers and acquisition, despite hol ding minority of shares 
as well as the obligations to determine ultimat e ownership in case of shares held by multi-tier 
companies"?   
 
Answer : The NLA is currently considering to add ma nagement control of the company as another 
criteria to determine status of a company (ie, wh ether it will be a foreign company and hence subject 
to the FBA or not).  However, the final definition is not yet adopted.    (EC) Could Thailand confirm whether it has carried out an impact assessment study and how many companies are expected to be aff ected by such a change of defin ition (i.e. deemed Thai companies 
according to existing law but would be decl ared foreigners once the amendment takes effect)?     
 
Answer
: Before the amendment was proposed, Thailand co mmissioned a study to look at the need for 
an amendment as well as possible impacts that may arise from it.  But the actual impacts on 
companies operating in Thailand will depend on the final outcome of the amendment.  
 
(Chinese Taipei) Could Thailand kindly provide fu rther explanation of “voting rights”, and “nominee 
shareholdings”. The term “foreigner” is already de fined in the Foreign Business Act, but without any 
reference to voting rights. 
 
Answer : Further details of the term “ voting right” is being considered in the committee. The term 
“nominee shareholding” is explai ned in Article 36 of the FBA. 
 
(Chinese Taipei) Companies will have one to two years to restructure their operations and reduce 
their foreign shareholdings or voting rights to a mi nority. Could Thailand please further clarify the 
nature of the adjustment period for companies that have become foreigners due to the “voting rights” 
criterion?  
Answer
: This issue is being discussed in the NLA and will be clearer when the amendment is 
finalized. 
 
(Chinese Taipei) Could Thailand please provide further information concerning the business changes 
in List 1, List 2, and List 3? 
 
Answer : To date, there has not been any change to the Lists.  
 
Furthermore, "companies that seek or have already  received BOI investment promotion will not be 
subject to the proposed ownership rule revision, except those activities specified in List 1 whereby 
BOI has already required Thai majority ownership, an in activities that fall under specific laws such 
as telecommunications, and marine, air and land transport".  
 
(EC) Could Thailand confirm that a company be nefiting from the BOI exemption will be able to 
operate fully as a local Thai company with resp ect to land ownership and access to financial credit 
operations and insurance after the enactment of this change?  
 
Answer : A foreign company that benefits from BOI investment promotion scheme can do business in 
Thailand in accordance with the terms and conditions of the BOI permission. They are allowed to own 
land and have access to financial credit only under the terms, conditions, and in the period stated by 
the BOI.  WT/TPR/M/191/Add.1 
Page 74  
 
 (EC) Could Thailand inform us if it intends to follow the rule of Article XXI of the GATS 
(Modification of Schedules) prior to th e enactment of the proposed amendment?  
 
Answer
: As the final version of the amendment remain s unclear, it is too premature to comment on 
this.     
 
(EC) Currently, seven categories covering over 273 activities in both manufacturing and services are 
eligible for BOI promotion. Out of these 273 activit ies, could Thailand specify which activities fall 
under GATS definition of services?  
 Answer
: From the approximately 273 sectors that are eligible for the BOI promotion scheme, 69 are 
service sectors. However, this number also includ es some public utilities services that are not in the 
GATS coverage.  
Land and labour restrictions 
 
Paragraph 66
 
 (Switzerland)  In para. 66, the Secretariat's report s uggests that foreign investment under the 
Industrial Estate Authority of T hailand Act of 1979 must be a mini mum of B 40 million for at least 
three years in a business that benefits the economy, pr omotes social welfare or is BOI promote. Could 
the Thai authorities indicate on the basis of whic h specific criteria they determine that a business 
benefits the economy and clarify whether local content requirements, technology transfer or 
preferences given to the domestic economy are part of such an assessment?  
 
Answer
: Under the IEAT Act, the provision does not specify as mentioned in terms of minimum 
amount of investment and the time of business operation. The business promotion by IEAT is in 
accordance with Part II Sections 41- 56.  Local c ontent requirements and technology transfer are not 
included in IEAT’s requirement.  
(EC) Under the Industrial Estate Authority of T hailand Act 1979, industrial operators are allowed to 
own land in an industrial estate or an industrial zone  for carrying out their business activity to the 
extent that the Board of the Industrial Estate Au thority of Thailand may deem appropriate. Foreign 
investment must total B 40 million minimum, for at least three years, in a business that benefits the 
economy, promotes social welfare or is BOI promoted . In order to facilitate foreign investment, does 
Thailand plan to modify and make more flexible its legislation regarding land ownership by 
foreigners? 
 
Answer
: Foreign investment of B40 million minimum and 3 years at least are not requirements under 
the IEAT Act.  
Paragraph 67
 
 
(Korea) Foreign workers in Thaila nd are generally eligible to receive work permits and/or visa 
extensions, on the condition that the balance sheet capital of the local business exceeds a certain 
amount. Does the Thai Government have any plans to ease these labor restrictions? 
 
Answer : Thailand has no plan to amend the Working of Aliens Act B.E. 2521 (1978) or the 
Immigration Act B.E. 2522 (1979)   WT/TPR/M/191/Add.1 
 Page 75 
 
 
  (iii) International agreements 
Paragraph 68  
 
(Canada) The Secretariat Report notes that since the previous Trade Policy Review, Thailand is still 
in the process of ratifying the International Con vention on the Settlement of Investment Disputes 
between States and nationals of other States (ICSID Convention).  What steps have been completed, 
and what is the expected date of completion for this process?  
 
Answer : Thailand is in the process of considering classes of disputes according to Article 25(4) of the 
Convention. After that, Thailand has to follow some procedures in order to make the classes legal.  
 
Paragraph 69  
 
Thailand has signed 39 investment promotion and protection agreements with other economies. 
 
(EC) Are these investment chapters exemp ted from the application of the FBA? 
 
Answer : These investments chapters will be exempted from the application of the FBA only to the 
extent that it is stated in the FBA. Investment  promotion and protection agreements are commitments 
Thailand has undertaken to ensure foreign invest ors that their investments in Thailland will be 
protected. If an expropriation takes place, investors can use the terms stated in the agreements to 
request for compensation from the Thai government. 
 
(EC) Could Thailand provide the list of service s concerned by these agreements? Also, could 
Thailand specify if the granting of benefits to com panies are automatic or whether it is subject to 
specific Thai authorisation e.g. Committee, Commission, etc? 
 Answer
: Investment Protection Agreements do not separate service from manufacturing sectors. If the 
investors in service sector are eligible for the pr otection, they would receive protection as well. The 
protection provided under the agreem ent is granted when the investor obtains C.A.P document from 
the Ministry of Foreign Affairs.  (EC) Could Thailand in particular confirm that the investment chapters of these agreements will be 
protected from expropriation, transf ers in case of application of FBA?  
 
Answer
: International agreements are protected under th e terms stated in the agreements. Investments 
are protected regardless of whether such expropriation arose from FBA or not. 
III. TRADE POLICIES AND PRACTICES BY MEASURE (1) 
INTRODUCTION  
Paragraph 3  
 
(The U.S.) When will the Royal Thai Government co mplete the process of repealing legal provisions 
that allowed the use of reference pric es in customs valuation procedures? 
Further regulatory changes and training activities have enhanced the implementation and understanding of the WTO Agreement on Customs Val uation; nevertheless, the process of repealing 
legal provisions allowing for the use of referen ce prices, which the authorities maintain were never 
applied, is still under way.  
 WT/TPR/M/191/Add.1 
Page 76  
 
 Answer
: Thailand does not use reference prices in the determination of customs value of imported 
products.  In addition, please refe r to our subsequent answers. 
 
(EC) Which measures is Thailand applying in or der to improve security in Customs valuation 
procedures?  
Answer
: Post clearance audit is applied where the tran saction value is applicable.  In this case, 
Customs will release the imported goods without the re quirement of guarantees.  Consistent with the 
Customs Valuation Agreement, in cases where it is necessary to delay the final determination of the 
customs value of the imported goods, Customs will allow the importer to withdraw the goods if the 
importer provides sufficient guarantees.    
(EC) Which measures is Thailand applying in orde r to increase transparency in Customs valuation 
procedures?  In particular, which are those meas ures regarding the Customs valuation of wine and 
other alcoholic products?  
 
Answer
: In addition to a transparent customs regime , Customs has implemented several programs for 
all goods to increase transparency and combat graft, e.g., the Customs Transparency Centre , an anti-
graft program, and the establishment of a customs consultative committee , a forum where 
representatives of the private sector can meet, hold consultations and exchange  views and information 
with Customs officials. 
 
(EC) What was the policy reason for Thailand to  issue new guidelines for the determination of 
customs value for beer, wine and spirits in Augus t, September and October 2006 (Kor. 0519/1918 of 
23 August, 2006, Kor. 0519/2266 of 27 September 2006, Kor. 0519/2386.1 of 6 October 2006 and 
Guidelines on Determination of the Rate of Pro fit and General Expenses for Tobacco, Alcohol and 
Beer products of 24 October 2006)?  
 
Answer : Kor 0519/1918 of 23 August 2006 was resci nded in September 2006. The documents 
mentioned limit the discretion of Customs officers and thereby expedite the release from Customs of 
imported goods, further facilitating trade.    
 
(EC) In case of wine, can Thailand confirm that it is not using a minimum import price list? 
  
Answer : Customs does not use a minimum import price list. 
(EC) Why does the government of Thailand apply sometimes different custom s valuation of wine 
products regarding its country origin?     
Answer
: Customs does not apply different customs va luation methods to products from different 
origins.  
(EC) As regards cars (CBU) sold between related  buyers and sellers, could Thailand confirm whether 
it used the retail price list of the country of origin  less 43.46% as specified in the attachment to the 
Thai Customs Order No. 317/2547 (2004) regarding valuation guidelines for cars in completely built-
up units?  
Answer
:  Order No. 317/2547 (2004) has been repealed. Order No. 2/2550 (2007) is now in force.   
 
Paragraph 4  
 (Switzerland) This paragraph indicates that import licences fees for meat products are levied at 
specific rates, but do not appear to reflect the cost s of import administration. Yet, Article VIII GATT  WT/TPR/M/191/Add.1 
 Page 77 
 
 
  states that fees shall be limited to the approxim ate costs of services rend ered. How does Thailand 
ensure the consistency of the fee with Article VIII GATT? 
 
(The U.S.) The Secretariat notes that “import license fees for meat products are levied at specific 
rates, but do not appear to reflect the cost of import administration.”  Please explain how Thailand 
derives these fees? What are Thailand’s plans fo r these fees in light of its obligations under GATT 
Article VII? 
 
Answer : The fee is not collected when the importer submitted a request to import, but it would be 
collected at the point of importation according to the weight of the product. The fee is for product 
testing in the laboratory and compensation for offi cers, in order to cover the cost of quarantine 
procedure such as laboratory inspection, waste treatment, disinfection, and labour cost.  
(2) M
EASURES DIRECTLY AFFECTING IMPORTS  
(i) Customs procedures (a) Recent developments 
 
Customs law
 
 (Switzerland)  Feedbacks from our traders seem to indicate that customs law is not always applied in 
uniform and non-discriminatory manner. Do you ha ve a policy to enforce co mpliance with your 
legislation on behalf of your customs authorities?    
 
Answer
: Several mechanisms have been introduced to ensure compliance.  For example, a 
disciplinary center was set up by Customs to inves tigate complaints of official misconducts.  In 
addition, Customs has implemented several programs to increase transparency and combat graft, e.g. 
Customs Transparency Centre , an anti-graft program, and the establishment of a customs consultative 
committee,  a forum where representatives of the privat e sector can meet, hold consultations and 
exchange views and information with Customs officials.   
 
(b) Registration  
Paragraph 14
 
 All importers, except natural persons and government  agencies, are required to register and receive a 
customs card.  Preferential treatment is provided for companies that meet certain criteria specified 
under a "gold card" system.  Gold Card hold ers are major exporters and importers qualified as:  
being juristic person; having registered paid-up capi tal of not less than B 5 million; being engaged in 
the import/export business for not less than three years;  being a member of the Federation of Thai 
Industries or the Thai Chamber of Commerce; hav ing never violated Customs Laws and regulations 
for three years; and pledging a bank guarantee (a me mber of the Customs Transparency Program is 
exempted). Gold Card holders' benefits include exemption from regular inspection, immediate 
approval of tax reimbursement, etc. ... .  About 250 major importers/export ers are currently Gold 
Card holders, representing more than 70 per cent of the volume of total trade." 
(Colombia) What, exactly, is the Customs Trans parency Programme? When was it introduced?  What 
are the membership requirements? 
 Answer
: The “Customs Transparency Center” was established on 1 December 2004 to be as a call 
center for proving information, receiving complain ts, and further facilitating customs procedures. 
Everyone can be applied for the membership. WT/TPR/M/191/Add.1 
Page 78  
 
 (Colombia) What taxes are reimbursed to Gold Card holders? 
 
Answer
: Gold Card holders do not receive more tax re imbursement than regular importers or special 
type of tax reimbursement. They only benefit from the faster process for tax reimbursement. 
 
(Colombia) Does the tax reimbursement apply to the exportation of all products?  
Answer
: The tax reimbursement applies to the exporta tion of all products for all exporters, not only 
for the Gold Card holders.  (The U.S.) How does Thailand define “juristic pers on” and “gold card holder”?  To what products 
do the “gold card” systems apply?  How does Thailand exp lain this system in the context of its Article 
I and Article III obligations?  
 
Answer
: Definittion of “juristic person” is based on Thai Civil Law. Importers and exporters who 
have registered paid-up capital of not less than 5 million Baht are eligible for “Gold card”. The Gold 
Card program applies to imported and exported products from all origins. 
 
Paragraph 15  
 (EC) Could Thailand specify of the legal amendmen ts which allow importers to request consultations 
and reasons for, and written notification of, the me thod for determining customs value when the 
transaction value is inapplicable?   
 
Answer
: Ministerial Regulation No. 145 (2547), Mini sterial Regulation No. 146 (2550), Customs 
Notification 23/2549. 
 
(EC) Can Thailand state whether these amendm ents have been provided to the WTO Customs 
Valuation Committee and if not, could these copies be provided? 
 
(EC) In addition, could Thailand provide a copy of  the corresponding instructions/guidelines issued 
to or by its customs authorities in order to implement the above-mentioned provisions? 
 
Answer : We are in the process of preparing our notification of the mentioned documents. 
 
(EC) Could Thailand clarify what is meant by th e reference to its legal amendments which are 
revising "the definition of "price actually paid or pay able"? What is the nature of such a revision?  
 
Answer : The original definition introduced by Ministerial Regulation No. 145 (2547) has never been 
revised.  
 
(EC) Does Thai Customs communicate to the importer the grounds for considering that the 
transaction value is inapplicable? Does Thai Customs give importers a chance to respond and to 
show Thai Customs that the transaction value liste d on the invoice should be accepted as transaction 
value? What type of information can th e importer provide to address these concerns? 
 
Answer : Customs Regulation 2/2550 stipulates that the importer shall be informed of such 
information in writing if it has made a written request. Customs always welcomes information and 
input from the importer. 
  WT/TPR/M/191/Add.1 
 Page 79 
 
 
  Paragraph 16  
 (The U.S.) As the Secretariat’s report notes, th e United States questions Thailand’s valuation of 
imported spirits. There are numerous cases in which importers have appealed Thailand’s application 
of deductive value to importations of alcoholic b everages.  When will Thailand resolve these appeals? 
 
Answer
: There are several cases where the determination of an appeal has been delayed because the 
importer could not provide  required information. 
 
(EC) Could Thailand indicate the provisions of the WTO Customs Valuation Agreement which 
provide a legal basis for rejecting the transaction value in cases where the Customs Department "has 
reason to believe that this is inappropriate"? 
 
Answer : The Customs Valuation Agreement contains  several provisions on customs valuation 
methods where the transaction value of imported g oods cannot be determined, e.g., Articles 4, 5, 
and 6. 
 
(EC) Before 1 September 2006, did Thai customs re gularly accept the decla red transaction value for 
imported alcoholic beverages? 
 
Answer : The declared transaction value has been accept ed in cases where the customs value could be 
determined by the declared transaction value in acco rdance with the Customs Valuation Agreement.  
 
(EC) Could Thailand specify or exemplify cases wh ere declared value cannot be accepted particularly 
when buyers and sellers are related? Wh en the transaction value is t ested or rejected, do the Customs 
use objective criteria for assessing the values? Can Thailand provide these criteria and explain their 
application?    
Answer
: Customs uses objective data in assessing the valu es based on the importer’s information, e.g. 
company’s financial statements.  The criteria for assessing values are consistent with the Customs Valuation Agreement. 
 
(EC) With respect to other methods used by the Customs Department, could Thailand provide a 
detailed explanation on the method used for assessi ng value of import of the following goods: wine, 
spirits, cars (completely built-up units)? In add ition, could Thailand provide a copy of the 
corresponding instructions/guidelines issued to or by its customs authorities in order to implement the 
method to assess value? 
 
(EC) In case of spirits and other alcoholic bever ages, could Thailand confirm that it uses a special 
deductive valuation method (so called "assessed pr ice") for transactions between related-parties 
which is determined by using the wholesale price in Thailand minus a reference to a standard margin 
that represents the cost of profit and general expenses incurred in T hailand, i.e. (a) 25.76 % +/- 3.90 
(variance) for liquor; (b) 28.32% +/- 6.08 (variance)  for beer; and (c) 37.19% +/- 3.88 (variance) for 
wine, as specified in the guidelines referred to in question 39?   
(EC) Could Thailand confirm that the deductive pric e calculation used as a guide for determining the 
customs value of alcoholic beverages, as provided for in the guidelines referred to in question 39, is 
used for every importation of alc oholic beverages? What does it mean that the calculation should be 
used as a "guide" or “criteria” to test customs value?   
Answer
: The customs value is determined by the tr ansaction value. However, where there is no 
transaction value or the transaction value cannot be determined, in accordance with the Customs 
Valuation Agreement, Customs uses the following met hods in hierarchical order: transaction value of WT/TPR/M/191/Add.1 
Page 80  
 
 identical goods, transaction value of similar goods , deductive method, computed method, fall-back 
method.   
  
(EC) Under what circumstances are the rates of  profit and general expenses as set out in the 
guidelines referred to in question 39 used by Thai Cu stoms to calculate the actual customs value of 
imports of alcoholic beverages?  Does Thai Customs accept an importer’s figures for the 
“commissions” and “profit and general expenses” used  to calculate the deductive value?  How does 
Thai Customs identify “imported goods of the same cl ass or kind” in order to  determine the value of 
the commissions and profit and general expenses to be deducted?  
Answer
: Customs accepts information on commissions a nd profits and general expenses provided by 
an importer. 
 
Paragraph 17  
 
(Switzerland) According to the report of the Thai  government (para 62), Thailand uses the transaction 
value as the primary basis for customs valuation. However, the Secretariat's report indicates in para 
17 that for cigarettes certain Thai measures on customs valuation and excise taxes discriminate 
against imports of Philippine cigarettes and protect  the Thailand Tobacco Monopoly. At the last 
meeting of the Customs Valuation Committee, which took place in October 17th, 2007, Thailand did unfortunately not answer the questions of the Ph ilippines. Switzerland would be very interested to 
know for which reasons Thailand does not accept anymore the transaction value as the basis to 
determine the value of imported cigarettes? In par ticular, we are interested in hearing Thailand’s 
arguments why they still not accept the transaction va lues, even though the values have been tested by 
the importer.   
Answer
: Thailand has already addressed the substance of this issue in the Customs Valuation 
Committee.  As mentioned, the customs value is dete rmined by the transaction value. However, where 
there is no transaction value or the transaction valu e cannot be determined, in accordance with the 
Customs Valuation Agreement, Customs uses the follo wing methods in hierarchical order: transaction 
value of identical goods, transaction value of sim ilar goods, deductive method, computed method, 
fall-back method. 
 
(Switzerland) In addition it seems that a new dra ft Tobacco Act will amend the base for excise taxes 
and the base will not be the same for locally produced and imported cigarettes which raises the 
question of potential discrimination against imported  cigarettes. The new draft also contains a 
process whereby the decla red value can be rejected and re-determined by the Minister of Finance 
according to a methodology to be set by the goods value determination committee. Switzerland is of 
the view that this amendment is not in line with  the customs valuation agreement in particular the 
base to determine the value leaves a great deal of flexibility to the authorities and seems not to be 
consistent with article 7 of the customs valuatio n agreement. At the last meeting of the Customs 
Valuation Committee, Thailand had responded that there would be no discrimination between local and imported cigarettes. Could Thailand provide th e precise legal elements on which basis they can 
ascertain that there will be no discrimination?  
Answer
: As the draft Tobacco Act is still under consider ation for adoption, details of the Act are still 
being finalized.  Therefore, we will not able to provide precise details until the Act is adopted.  We 
welcome Switzerland’s comments in this regard, and would like to affirm our intention that the 
adopted Act and its application be transparen t and consistent with our WTO obligations. 
 
(The U.S.) What laws or regulations has Thailand  adopted that specifically allow an importer to post 
a bond or other security so that the imports may enter into the commerce of Thailand pending the 
final determination of customs value should the determination be delayed?  WT/TPR/M/191/Add.1 
 Page 81 
 
 
  Answer : Section 112 of the Customs Act of B.E. 2469. 
 
(The U.S.) What is the status of Thai legislati on to end the use of reference prices in determining 
customs value under Section 11 bis of Thailand’s Customs Act B.E. 2469?  The United States urges Thailand to repeal it as quickly as possible. 
 
Answer
: Thailand does not use reference prices in the determination of customs value of imported 
products.     The status of customs’ proposal to repeal Sec tion 11 bis is as follows: Due to the backlog of 
proposed legislative amendments submitted by various agencies to the National Legislative 
Assembly, the NLA will not be able to approve custom s’ proposal to repeal Section 11 bis before it is 
dissolved in light of the upcoming general elections next month.  Accordingly, Customs’ proposal to 
repeal Section 11 bis will have to be resubm itted to the next Cabinet and Parliament.   
 (The U.S.) What is Thailand’s approach to custom s valuation with respect to carrier media bearing 
software for data processing equipment? Does Thailand use the transaction value as per Article 1 of 
the Customs Valuation Agreement?  If not, what va luation method does Thai Customs use that is 
consistent with the Customs Valuation Agreement?   
Answer
: Thailand did not adopt paragraph 2 of the D ecision on Valuation of Carrier Media Bearing 
Software for Data Processing Equipment.  Accordin gly the valuation methods used to determine the 
customs value of these products are as set fort h in the Customs Valuation Agreement.   
 
(EC) The Secretariat's report indicates that on 6 October 2006 and 8 May 2007, the WTO Committee 
on Customs Valuation examined Thai legislation relating to customs valuation, and Thailand replied 
to Members' questions in certain areas. When will Thailand provid e a response to the outstanding 
questions posed by the EC in the context of  the WTO Customs Valuation Committee (document 
G/VAL/W/160)? Is Thailand in a positi on to answer those questions now?  
 
Answer : We are in the process of preparing responses and will provide them as soon as possible.  
 (ii) Tariffs 
 
(a) Main features  
Paragraph 25
 
 
(Switzerland) According to the Report the new tariff is  still not available in English and has not been 
submitted to the WTO Secretariat. When does T hailand foresee to submit its new tariff to the WTO 
Secretariat as according to the modalities and op eration of the integrated database WTO members 
are to supply the current tariff year by 30 March of the current year? 
 
(Canada) Canada notes that Thailand has made the tr ansition from HS 7-digit to the AHTN HS2007 
8-digit classification system in the tariff schedule.  Could Thailand please indicate when the new tariff 
schedule will be submitted to the WTO Secretariat?  
 
Answer : Since 1 January 2007, Thailand has adopt ed the 8-digit ASEAN Harmonized Tariff 
Nomenclature (AHTN) 2007 for all trading partners.  However, some technical errors occurred when 
the transition from HS 2002 to the AHTN 2007 has been made.  As a result, the Ministry of Finance 
issued the second set of Notifications to corre ct such technical errors on 18 September 2007.  
Currently, Thailand is in the a process of transl ating the entire tariff schedule to English and will 
make a great effort to submit the new tariff sche dule to the WTO Secretariat as soon as possible.  WT/TPR/M/191/Add.1 
Page 82  
 
 Nevertheless, the new tariff ra tes under the AHTN 2007 for specific imported products, in English, 
can be found online on the website of the Cu stoms Department (http://igtf.customs.go.th/ 
igtf/en/main_frame.jsp)  
Paragraph 27
 
 
The tariff remains relatively complex,  involving a multiplicity of rates.  In 2006, it contained 31 ad 
valorem rates (43 in 2003) ranging from zero to  80 per cent, 19 specific duty rates (same as 2003), 
and 158 alternative duty rates (172 in 2003).  Peak ad valorem rates remain unchanged and on a few sensitive items at:  60 per cent (12 lines, tea, dr ied onions, motorcycles), 65 per cent (1 line, certain 
sugars in solid form), and 80 per cent (15 lines, mo tor vehicles only) ...According to the authorities, 
the 2007 tariff structure consists of no more than ten rates...  
 (Colombia) In this connection, the Government of  Colombia is concerned at the complexity of 
Thailand's tariff, and urges the Government of Thail and to try, in its future modifications, to convert 
as many tariff lines as possible into ad valorem  charges and to reduce the dispersion of the tariff 
structure.  (The U.S.) The Secretariat’s report mentions that T hailand’s tariff structure is relatively complex, 
involving a multiplicity of rates (31 ad valorem duti es, 19 specific duties and 158 alternative duties). 
The report also mentions ad valorem equivalents (AVEs) of non-ad valorem duties and states that they 
tend to conceal relatively high rates of tariff protection. 
 (Canada) Canada notes that Thailand has started to  simplify the tariff schedule by reducing the 
number of ad valorem rates.  Could Thailand please give further details on its plans to further reduce 
the complexity of its tariff, particularly the numb er of specific duty rates and alternative duty rates?  
 
Answer
: Since 1 January 2007, Thailand has further reduced the complexity of tariff rates by 
substantially eliminating specific duty rates to a total of 1,112  tariff lines, down from 1,889.  Most of 
the eliminated specific duty rates are from the tariff  lines with alternative duty rates.  Products with 
their specific duty rates eliminated included bevera ges, spirits including wine, vinegar, plastics and 
articles thereof, rubber and articles thereof, appa rels and clothing accessories, sacks and bags, glass 
and glassware spectacles, goggles, and lighters. 
 
(EC) In addition to import tariffs, other surcharges, namely excise tax, municipal tax, etc. have been 
imposed on some products such as wines, making the total tax burden on wines as high as 400%. 
When does Thailand plan to e liminate or reduce these taxes?  
 
Answer : Currently, Thailand has no plan to eliminat e excise or interior taxes mentioned.  
Nevertheless, these taxes are imposed on products w ith the principles of national treatment and non-
discrimination.  If there will be any further cha nges on these taxes, Thailand will ensure that the 
principles of national treatment and non-discrimination will continue.  Paragraph 28
 
 (EC) According to WTO Secretariat estimates, between 2003 and 2006 duties on eight tariff lines 
were considerably increased (e.g. from zero to 5%, and 1% to 27%), affecting products such as raw 
hides and skins, flat rolled products of iron and steel, machines and other machine tools and parts 
and accessories. Could Thailand elaborate on the rea sons for having increased duties on those tariff 
lines?  
 
Answer
: During 2003-2006, tariff rates on 15 tariff lin es (HS 2002) were increased.  The tariff rates 
were increased from 5% to 9% for 2 tariff lines (2306.41 and 2306.49); from 1% to 5% for 11 tariff  WT/TPR/M/191/Add.1 
 Page 83 
 
 
  lines (2815.11, 2815.12, 2827.33, 2832.10, 2835.22, 2835.23, 2836.50, 2847.00, 2917.32, 2917.34, 
and 2932.13); from 1% to 7% for 1 tariff line (7306.40); and from 0% to 5% for 1 tariff line (8609.00). These tariffs were adjusted to bring the ta riff rates into conformity with Thailand’s tariff 
structure.   
(b) MFN tariff bindings 
 
Paragraph 31 and Table III.1
 
 
(Japan) According to the Secretariat report, Thailand  has bound 73.7% of its tariff lines, in which all 
of its agricultural lines are bound while only 69.5% of its non-agricultural lines are bound. Japan is 
of the view that a large number of products with unbound tariff lines need to be improved due to the 
significant lack of the predictability of trade. It  would be appreciated if Thailand elaborates on it.  
 
(China) Thailand has a high proportion of unbound ta riff lines (26.3%), which creates a lack of 
certainty or predictability for importers and in vestors. Could Thailand please describe the 
circumstances in which it might find it necessary to raise tariffs?  
 
Answer : In general, Thailand does not intend to increase any of the applied MFN tariff rates for the 
unbound tariff lines. The circumstance in which Thailand might find it necessary to increase tariff 
rates would be in an economic crisis where governme nt revenue would be in great need.  To create 
more certainty, Thailand intends to increase the nu mber of bound tariff lines as well as to reduce the 
existing WTO bound tariff rates after the conclu sion of the Doha round of WTO negotiations. 
 Paragraph 2 (Introduction) and 32
 
 (Switzerland) According to para 2 "when an appl ied MFN rate is higher than the bound rate, 
observance of the binding commitment depends on th e implementation by Customs (upon the claim of 
the importer) of the "whichever is lower" principl e; for a few tariff lines the bound rate is not the 
same type of duty as the applied rate (e.g. app lied rate specific, bound rate  ad valorem)."In addition 
in para 32 and despite no compla ints on breeches with regards to binding commitments have been 
made so far, could Thailand provide more details on how the Customs ensure that the applied rate 
levied at the importation does not exceed the bound rate? 
 
Answer
: The notifications of the Ministry of Finance no tifying tariff rates are available at the Customs 
website (www.customs.go.th) and In tegrated Tariff Database (http ://igtf.customs.go.th/igtf/en/main_ 
frame.jsp). The database can show tariff rates in all categories for specific HS code. Thus, importers can easily compare an MFN rate with the bound rate and choose the lower one.    If an applied rate is specific  and bound rate is ad valorem, importers can calculate the amount 
of duty subject to an applied MFN rate or bound rate, and choose the rate which renders the lower 
amount of duty. 
 
Paragraph 32
 
 (Canada) Could Thailand please give further details on its  plans to bring the bound tariff rates closer 
to applied tariff rates?   
 
Answer
: Thailand plans to increase the number of bound tariff lines as well as to reduce the existing 
WTO bound tariff rates, after the conclusion of the Doha round of WTO negotiations. 
 
(Switzerland)  This paragraph also states that about a quarter of all tariff lines are unbound and thus 
these tariffs can be changed at any time and this imparts a high degree of unpredictability. Para 2 WT/TPR/M/191/Add.1 
Page 84  
 
 indicates that tariff have been increased on eight  tariff lines between 2003 and 2006. Please provide 
the details of the increases fo r these products (HS number and old and new duty rate). Have there 
been any other recent changes (if so, please prov ide HS tariff lines, including also decreases of 
applied tariffs)?  
 Answer
: During 2003-2006, tariff rates on 15 tariff lin es (HS 2002) were increased.  The tariff rates 
were increased from 5% to 9% for 2 tariff lines (2306.41 and 2306.49); from 1% to 5% for 11 tariff 
lines (2815.11, 2815.12, 2827.33, 2832.10, 2835.22, 2835.23, 2836.50, 2847.00, 2917.32, 2917.34, and 2932.13); from 1% to 7% for 1 tariff line (7306.40); and from 0% to 5% for 1 tariff line (8609.00). From 2003 to the end of 2006, Thailand has substantially reduced tariffs on various 
products, i.e. more than 50% of tariff lines have th eir tariff rates reduced (3085 of 5505 tariff lines).  
HS tariff lines with their tariff rates reduced fro m 2003 to 2006 are provided in the Attachment. 
 
Paragraph 33
 
 
(Switzerland)  This paragraph indicates that the transpos ition to HS 2007 has not been started yet 
although the introduction of the ASEAN Harmonize d Tariff Nomenclature (AHTN) in January 2007 
has considerably increased the number of tariff lines and makes the transposition of Thailand's 
existing binding commitments into the new nomencl ature an urgent task. Could Thailand provide 
more information on the state of work for this transposition?  
 Answer
: There are still some minor adjustments when transposin g from HS 2002 to the AHTN 2007. 
We plan to commence the transposition pr ocess as soon as the AHTN is fully finalized. 
 (c) Duty-free items  Paragraph 34
 
 (Japan) Japan appreciates that the number of dut y-free tariff lines for MFN rates in 2006 has 
increased considerably since the last  review in 2003, due to the elimination of tariff protection on 
certain items (previously subject to rates of main ly 1%) and the full implementation of ITA-related 
commitments. Please explain how the Government of Thailand has taken measures to increase the 
number of duty-free tariff lines since the year 2006.  
 
Answer
: Since the end of year 2006, Thailand has further reduced tariff rates on 169 tariff lines 
(AHTN 2007).  Most of these products are inputs no t locally produced, including wheat and meslin, 
sulphur, kaolin, emery, iron ores, creosote oils, inorganic compounds, organic chemicals, synthetic 
organic tanning substances, hydraulic  brake fluids, prepared binders for foundry moulds or cores, 
none-infection plastic bags, glass tubes, wired gl ass sheets, pearls, non-oriented electrical steel, 
hydraulic power and pneumatic power engines and motors, parts of pumps, vacuum pumps, 
machining centres, and tapered roller bearings.  
(e) Special duties (or import surcharges) 
 
Paragraph 36
 
 
Thailand continues to impose product-specific surchar ges.  Currently, they are levied on out-of-quota 
imports of maize for feedstuff at a rate of B 180 p er tonne as well as on flour, meal, and pellets of fish 
or of crustaceans, molluscs or other aquatic inverteb rates (HS 2301.20), at a rate of 5 per cent.  
Import surcharges seem to take the form of ad valore m or specific duties (e.g. US$10 or 20 per cent).  
The valuation basis for the ad valorem surcharge is the rate of special duty times the rate of the 
import duty divided by 100.  
  WT/TPR/M/191/Add.1 
 Page 85 
 
 
  (Colombia) Why is the imposition of product-specific  surcharges not a form of discrimination vis-à-
vis domestic products?  
 
Answer : According to the result of the Uruguay Round,  in the case of maize for feedstuff, Thailand 
has bounded both tariff and surcharge. For fish meal, Thailand has not bounded it to the WTO. 
However, we intend to bind it if the Doha Round can be concluded. 
 
(Colombia) What is the basis for determining th e list of imports to which these surcharges apply? 
 Answer
: Thailand imposes surcharges to the produc ts according to our commitments under the 
schedule of concession on Agriculture and Non-agricultural products under the WTO.   
(Colombia) How often is th e list revised and/or modified?  
 Answer
: Thailand has no policy ti revise or modify the list in the near future. 
 
(Canada) Could Thailand provide further explanation in  regards to its system of special duties, or 
import surcharges?   
 Answer
: With the Cabinet’s approval, a special duty can be imposed on an imported product 
(Notification on special duties issued by the Ministry of Finance), but the special duty rate cannot exceed 50% of the statutory tariff rate.  During 2003 -2006, the only special duty of 5% imposed was 
on one tariff line which was “flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates (2301.20)”.  Nevertheless, as of 1 January 2007, the Ministry of Finance has 
eliminated the special duty imposed on such product .  Consequently, at present, there is no special 
duty imposed on imported products.   The Notification of Ministry of Commerce Regarding Imposition of Surcharge on Imported Maize, Fish-Meal, and Soya Bean Cake (No.19) B.E.  2540 (1997) requires maize for feedstuff, fish 
meal with protein content more than 60 %, and soya  bean cake to be levied for import surcharges. At 
present, the surcharge imposed on fish meal with pr otein content more than 60% and soya bean cake 
have been collected at the rate of zero Baht. The su rcharge for maize for feedstuff is levied at Baht 
180 per ton for amount over quota.    
(Canada) When does Thailand expect to file a report on these with the WTO Secretariat?  
 
Answer
:These products are subject to import licensi ng which we have already notified it to the 
Committee on Import Licensing.  
(Argentina) According to this paragraph, there a re special surcharges for certain products in 
addition to the corresponding tariff.  Are there any  other taxes on imports before goods can be 
cleared for entry in addition to those mentioned in the Report?  
 
Answer
: No. 
 (f) Tariff quotas 
 
Paragraph 38 and footnote 32
 
 
(The U.S.) The Secretariat’s report indicates that Thailand will continue to use domestic absorption 
requirements under its TRQ administration, especia lly for imports of soybeans, soybean meal, 
skimmed milk, and fresh potatoes.  We also note t hat Thailand requires eligible importers to purchase WT/TPR/M/191/Add.1 
Page 86  
 
 domestic production at determined prices. How do th ese requirements conform with Thailand’s GATT 
Article III:5 obligations.    
 
Answer
: Please note that the information in footnote 32 stating “under an internal agreement between 
private sector importers and farmers aimed at ensuring the stability of domestic production, the 
quantity of the imported soybean should be appr opriate to the quantity purchased from domestic 
producers” is not contained in the APEC (2006b).   
For the products in question which are soybeans,  soybean meal, and fresh potatoes, Thailand 
applies low tariff rate to the importation even  though the import volume is beyond WTO bounded 
quantity. The quota allocation is based on “Licensing on Demand” manner. Eligible importers can 
submit their requests specifying their required amount  of imports along with the required documents 
to the concerned committee. Generally, the committee would issue license for importing these 
products. There is no such domestic purchasing requirement as a cond ition for eligible importers to 
get an import license.   
 
Paragraph 39
 
 
(The U.S.) The Secretariat’s report mentions that tariff quotas (outside those on soybeans, soybean 
meal, skimmed milk, and fresh potatoes) were under-filled. By what process does Thailand issue 
licenses for products under the TRQ administration?  
 
Answer : Import licenses are allocated to all importers, basing on their demands for imports. The 
application for import licenses must be submitted annua lly during the application period specified in 
the Notification of each product and within the period of validity of quota allocation.  
(The U.S.) The Secretariat also states that since Thailand’s previous TPR, import licenses are 
apparently issued only to a select group of animal and poultry producers.  Please confirm whether Thailand still issues import licenses only to sel ected producers?  How are these groups selected?  
How is issuance of licenses in this manner in line with the WTO import licensing agreement?  
 
Answer
: The document quoted by the US (Thailand’s pr evious TPR), mentioned about soybean meal 
which was allocated only to the selected group of animal and poultry producers.  However, we would like to point out that the only user s of soybean meal in Thailand are those in the stock feed business.  
The quotas allocation for soybean meal is on “License on Demand” basis .  There is no selection bias. 
The importers who request for the imports of this  product have to specify their import quantity 
requirement and submit the necessary documents to the concerned committee.  The committee will 
issue the import license to those producers without any favour to some selected group of producers. 
Furthermore, Thailand has already notified this procedure under the ILC. 
 
(EC) Could Thailand specify whether there have be en any changes in the TRQ administration system 
since the previous Trade Policy Review?   
 
Answer
: There has been no change in the TRQ admi nistration system since the previous TPR. 
  
(EC) Has the fill rate of TRQs changed over tim e, since the previous Trade Policy Review?   
 
Answer : The fill rate of TRQs has not changed since the previous Trade Policy Review. 
 
(EC) Could Thailand provide further informati on on criteria for the access to TRQs which is 
regulated by the committees in charge?  
  WT/TPR/M/191/Add.1 
 Page 87 
 
 
  Answer : The TRQ products are subject to import licensi ng of which the procedure to import has been 
notified in the context of ILC.  
(Argentina) According to this paragraph, tariff quot as were "under-fulfilled" for most products.  What 
was the reason for this "under-fulfilment"?  Coul d Thailand please explain its quota allocation 
criteria and define the "committees in charge" to which it refers?  
 
Answer
: Thailand allocates quota licenses based on dema nd for imports. Some products have been 
imported in excess of quota, while some may be imported less depending on the domestic demands.  
 
 The committees in charge of specific products consist of officials from related agencies and 
private agricultural representatives.  The duties of committees are to set requirements of importers and 
quota allocations. 
 
(j) Tariff reduction and exemptions  
Board of Investment and other location-related provisions 
 
Paragraph 47
 
 
Projects located in the most remote (zone 3) a reas are entitled to duty-free imports of machinery; 
nevertheless, BOI announcements allo w several projects in priority activities (e.g. manufacture of 
vehicle and electronic parts, electrical appliances, na tural gas vehicles), to benefit temporarily from 
this entitlement regardless of the zone.  (For projects located in either zone 1 or zone 2, 50 per cent 
reduction of import duties on machinery are accorded ).  These exemptions resulted in tax revenue 
losses of US$1,775 million in 2002; no estimates of forgone tax revenue since 2003 were available 
from the authorities.  Imports of machinery, equipment, and materials for use by oil and gas concessionaires and their contractors in oil refineri es and gas separation plants are exempted from 
import duties." 
 (Colombia) We would appreciate further informatio n from the Government of Thailand on the way in 
which the mechanisms for the duty-free importation of machinery in zones 1, 2 and 3 operates. 
 
Answer
: The exemption of import duty on machinery varies according to zone in response to the need 
to decentralization investment to least developed and disparity areas in order to disseminate revenue 
derived from investment. Zone 1  (Bangkok and vicinities, which is the most developed areas) and 
Zone 2  (less-developed areas) are entitled to 50 per cent reduction on import duties on machinery.  
Zone 3  (least developed area) is entitled to ex emption on import duties on machinery.  
 (Colombia) How does the Government of Thailand  ensure that this exemption does not become a 
prohibited subsidy under the WTO Agreem ent on Subsidies and Countervailing Measures? 
 
Answer
: This exemption is not a prohibited subsidy as there is no local content requirement or export 
requirement imposed in exchange for the incentive. 
 
(iii) Non-tariff border measures 
 
(a) Import licensing and prohibition  
Paragraph 55 and Table III.4
 
 
(Switzerland)  According to para 55 conditions attached to  import licensing on various items tend to 
be complex and opaque, and in some cases appear e quivalent to quantitative restrictions. Article 1 WT/TPR/M/191/Add.1 
Page 88  
 
 para 6 states that application procedur es shall be as simple as possibl e. In addition article 2 para 2a 
(automatic licences) as well as article 3 para 2 (non automatic licences) of the WTO agreement on 
import licensing procedures states that licences sha ll not have a restrictive effect on imports and shall 
not be more administratively burdensome than absolut ely necessary to administer the measure. Thus, 
it does not seem that the import licensing system of T hailand is totally consiste nt with the provisions 
of the Agreement on import licences. What does Thailand intend to do to remedy this situation?  
(Hong Kong) It is stated in the Secretariat Report that “[c]onditions attached to import licensing on 
various items tend to be complex and opaque, and in  some cases appear equivalent to quantitative 
restrictions.”  We would like to know the response of Thailand to these observations of the 
Secretariat.  
Answer
: The import licensing measure imposed by the Ministry of  Commerce is consistent with the 
requirements and conditions under the Notifications a nd Rules of Ministry of Commerce. Therefore, 
the determination for import licenses is transpar ent and convenient following the principle of 
Agreement on Import Licensing Procedure. Moreover, the import licenses imposed on certain 
products are necessary to protect public morals, human, animal, or plant life or health, natural 
resources and national stability according to Ar ticle 20 (General Exceptions) of GATT 1994. 
 
Paragraphs 55-60    
 
The Secretariat mentions that the Thai FDA on food imports and the Department of Livestock 
Development (DLD) on livestock and meat require licenses.   
 
(The U.S.) Is Thailand currently issuing import licenses for pork and broiler meat? 
 Answer
: Import licenses for meat and meat products are required for food safety control in Thailand. 
Imported cow meat and its products shall be fo llowed the procedure from the Notification of the 
Ministry of Public Health No. 296 B.E. 2549 (2006).  
(The U.S.) Please describe the licensing procedur es that the Thai FDA and the Department of 
Livestock Development impose on these products?    
 Answer
: The licensing procedure of Thai FDA is prescribed as follow: 
  Step 1: Applicants submit application form  Step 2: Officer checks the appli cation form and attached documents 
 Step 3: Administrative office posts the applica tion form to the list and send to the considering 
group 
 Step 4: Consider the details for granting or not granting the license  Step 5: Head of the considering group sign for granting or not granting the license  Step 6: Applicants pay fee and receive license or Administrative office sends letter informing 
that license is not granted. 
 
(This information can also be found on the Thai  FDA website at:  http://www.gmaker.com/fda/new/ 
web_cms/col.php?Col_ID=14)   The licensing procedure of the Department of Livestock can be found at:  www.dld.go.th 
  
(The U.S.) How does Thailand explain these import procedures in the context of the WTO agreement 
on import licensing procedures?   
 
Answer
: Thailand follows the WTO agreement.on import licensing procedures.  WT/TPR/M/191/Add.1 
 Page 89 
 
 
  Paragraph 56  
 Legislative authority for regulating imports is pr ovided by the Export and Import Act B.E. 2522 
(1979). The Act empowers the Minister of Commerce, with the approval of the Cabinet, to restrict 
imports for reasons of economic stability, public interest, public health, national security, peace and 
order, morals, or for any other reason in the national interest.  Imports may be "absolutely" or 
"conditionally" prohibited; in the latter case (e.g . those requiring non-automatic licensing), they are 
allowed if specified conditions are satisfied.  Various  other laws stipulate import restrictions.  Under 
the Investment Promotion Act, the Board of Investme nt may request the Ministry of Commerce to ban 
imports of goods competing with those produced by a domestic industry, if the Board is of the view 
that other forms of protection are not sufficient to a ssist the industry.  Imports may also be prohibited 
under the various laws in place for health and safety reasons. 
 (Colombia) On the basis of what article of  the GATT 1994 or what WTO Agreement does the 
Government of Thailand prohibit the importation of  products that compete with domestic production? 
 
(Colombia) What industry does this prohibition apply to?  Is it temporary?  
Answer
: The BOI has no longer imposed the measure  to ban import of goods competing with 
domestic industry.  The measure was there since 1977 when the IPA was 1st published in response to 
the National Economic and Social Developmen t Plan in the 1970s emphasizing on import 
substitution. 
 
(EC) Could Thailand confirm that it is maintain ing the restriction of import of cut and polished 
marble and granite through the granting of non-au tomatic import licenses and requirements of prior 
authorisation from the MOC?   
  
(EC) Could Thailand confirm that the authorisations are granted for stones to be used in a particular 
construction project and limited only to the exa ct quantity to be used in that project?  
 
Answer : Marble and worked monumental or building stone are required to obtain import licenses, 
which Thailand has already notified to the ILC.  (EC) Does Thailand plan to eliminate the rest rictions on the importation of marble and worked 
monumental or building stones?  If so, when? 
  
Answer
: Currently, the DFT is drafting the Notificati on of Ministry of Commerce to revoke import 
licensing measure on products as follow: 
 
1) Block marble (HS 2515.12.10)  
2) Marble and other stone (HS 6802.91. 00 / 6802.92.00 / 6802.99.00)     
Import prohibitions 
 Paragraph 58
 
 
(The U.S.)  To prevent the outbreak of BSE in Thailand, and for food and feed safety purposes, your 
government does not admit animal carcasses and produc ts thereof from countries where the disease 
exists.  Thailand makes an exception for animal produc ts enlisted in the OIE Terrestrial Animal 
Health Code as commodities that can be traded safe ly regardless of the BSE status of the exporting 
countries.  In May 2007, the OIE reclassified the United States and placed us in the “Controlled 
Risk” category.  In light of the OIE’s reclassification of the United States, will Thailand conduct a WT/TPR/M/191/Add.1 
Page 90  
 
 risk assessment that justifies maintenance of a BSE-related import suspension that exceeds OIE 
guidelines?  If not, when does Thailand exp ect to lift its ban on U.S. animal products?  
 
Answer
: Thailand is aware that the U.S. (and Canada) were reclassified as the “BSE Controlled Risk” 
country and has treated products from both countries according to all OIE codes on BSE. To this 
respect, Thailand has allowed importations of prod ucts in the “safe list” of OIE. However, for 
products are not in the list of safe products such as offal, Thailand has to take into account the safety 
of consumers. Therefore, those products are not  allowed to be imported and Thailand still cannot 
indicate the timeframe to lift the restriction.   Import licensing  Paragraph 59
 
 (The U.S.) Please clarify Thailand’ process for obtaining a non-automatic license.  To which 
agency/agencies must the prospective importer apply?  What are the fees for non-automatic licenses?  
How quickly can the license be obtained?   
 
Answer
: The importers can file an application form for licenses at the DFT. The cost of a license 
application is 30 Baht. Once submitted and fully completed according to the requirements of the 
notifications, an application is approved within 3 working days.  
 
Paragraph 60  
 (Switzerland) When does Thailand intend to notify  its licensing legislation to the WTO Committee on 
import licensing as according to para 60 this notification has still to be made?  
 
(The U.S.) The Secretariat states that “Thailand has never notified its licensing legislation to the 
WTO Committee on Import Licensing as required under Artic les 1.4(a) and 8.2(b) of the Agreement.”    
When will Thailand fulfil its notification obligations?  
 
(EC) Could Thailand describe the reasons for not having notified its licensing legislation to the WTO 
Committee on Import Licensing as required under Articles 1.4(a) and 8.2 (b) of the WTO Import 
Licensing Agreement?  
 
(Hong Kong) Does Thailand have any plan to submit the required notifications?  
 Answer
: Thailand has already submitted its licensing legi slation as required under Articles 1.4(a) and 
8.2(b) to the WTO Secretariat. Please see the WT O document G/LIC/N/1/THA/1, dated 28 September 
2007 for reference.  
(iv) Contingency measures 
 (b) Anti-dumping and countervailing measures 
 
Paragraph 63
 
 (Switzerland)  In para. 63, the Secretariat's report s uggests that anti-dumping and countervailing 
investigations are initiated by petition files with the Department of Foreign Trade (DFT) which 
conducts thereafter an investigation and submits its findings to the Committee on Dumping and 
Subsidy. Could the Thai authorities clarify wheth er only a petition from the domestic industry can 
trigger the initiation of an anti-dumping by the DFT or whether the DFT itself has such an authority,  WT/TPR/M/191/Add.1 
 Page 91 
 
 
  independently from a petit ion made by the domestic industry? Al so, could the Thai authorities clarify 
what kind of sunset rules are being applie d once anti-dumping measures have been applied?  
 
Answer : Under the Thai Anti-Dumping law, the D FT can file a petition to the Committee on 
Dumping and Subsidy for an initia tion of an anti-dumping or subsidy investigation without having 
received a written application by a domestic industr y in accordance with Article 5.6 of the WTO Anti-
Dumping Agreement and Article 11.6 of the WTO Agreement on Subsidies and Countervailing 
Measures. Please note that the Comm ittee has the authority to initiate an investigation and not the 
DFT.  To date, Thailand has never initiated an anti-dumping or subsidy investigation based on a 
petition filed by the DFT. 
 
 The procedure of Thai sunset review is consiste nt with Article 11.3, that is, a review can be 
initiated before the expiry of an anti-dumping me asure by the Committee on Dumping and Subsidy or 
upon a request by or on behalf of the domestic indus try within a reasonable period of time prior to that 
date, that the expiry of the duty would be likely to lead to continuation or recurrence of dumping and 
injury. 
 
(v) Government procurement and countertrade 
 
(a) Government procurement 
 
Paragraph 66  
 
(The U.S.)  Does Thailand have any plans to accede to the WTO Agreement on Government 
Procurement or to become an observer to the WTO Committee on Government Procurement?  
 
(EC) Thailand participates in the WTO Wo rking Group on Transparency in Government 
Procurement. However, it is not yet a member of the Government Procurement Agreement. Does 
Thailand intend to join the WTO Agreemen t on Government Procurement as a Party?  
 
Answer : At this stage, Thailand does not have any plan  to acceede or become an observer to the WTO 
Agreement on Government Procurement. 
 
Paragraph 67  
 
(EC) Reference is made to the "core procurement rules for the Central Go vernment". These rules are 
stated to be also applicable to provincial adm inistrations. Which rules apply for procurements by 
local authorities as well as by state-controlled undertakings? 
 
Answer : Provincial administrations and state enterpri ses are allowed to have their own procurement 
regulations. However, their regulations are applicable  to the Regulations of the Office of the Prime 
Minister on Procurement (ROPMP) B.E. 2535 (1992). 
 
Paragraph 68-69  
 
(EC) Are foreign suppliers legally eligible to te nder for public contracts in Thailand on the same 
terms as local companies?   
 
(EC) Would it be right to conclude that outside the specific area of "highly technological 
infrastructure projects", foreign and national supp liers are not "considered on an equal basis"? 
 
Answer : Foreign suppliers registered under Thai laws are able to receive th e same terms as local 
companies. WT/TPR/M/191/Add.1 
Page 92  
 
 (EC) If and where a decision has to be taken on the admissibility of a foreign supplier in a given 
procurement, which body is responsible for taking that decision, and on what grounds?  
 
Answer
: The decision on the admissibility of a foreign supplier depends on each procuring agency to 
consider the necessity of procuring from foreign suppliers, which also has to be based upon the 
Regulations of the Office of the Prime Minister on Procurement (ROPMP) B.E. 2535 (1992). 
 
Paragraph 69  
 
(EC) In which cases would a delay in a procuremen t "be detrimental to the procuring agency", and 
justify recourse to "special methods"? In addition,  could Thailand describe these "special methods"?  
 
Answer : “Be detrimental to the procuring agency” m eans the goods or services could not be timely 
obtained under normal procedures and the use of su ch procedures would result in injury to the 
procuring entity or the relevant Party. 
 
Paragraph 71  
 (Brunei) Paragraph 71 of the Secretariat Report (page  68) states that Thailand’s laws, regulations 
and policy guidelines on public procurement are posted on the websites of the Ministry of Finance, the State Legal Council, and the Ministry of Interior.  Could Thailand please provide the relevant 
website addresses for these agencies?   
 
Answer
:  The Ministry of Finance - www.mof.go.th 
  The State Legal Council - www.krisdika.go.th   The Ministry of Interior - www.moi.go.th 
 
(EC) Does the GPSC website publish all procuremen t opportunities by Thai central and provincial 
authorities?   
 
Answer
: GPSC stands for “Government Product and Serv ices Code” that applies for identification of 
products and services under e-Catalogue system in  “Gprocurement”.  All procurement opportunities 
of government agencies, state enterprises and local administrations will be published in website called 
“Gprocurement” (http://www.gprocurement.go.th).    
(EC)  With a view to attracting innovative suppliers fr om abroad and to realising cost savings, would 
the Thai authorities consider publishing contract notices in English as well?  
 
Answer
: In case of “International Competition Biddi ng” procuring goods and services from foreign 
suppliers, the procurement announcement or notices will be published in English.  
 
Paragraph 72  
 
(EC) On what grounds can a procuring entity reject a bid?  
 
Answer :   Procuring entity can reject a bid if 
- a bidder is listed in procurement blacklist,  
- a bidder has co-interest or collide with other bidders,  
- a bidder submits incomplete bidding documents or disqualifies for pre-qualifications 
and technical qualifications.  
  WT/TPR/M/191/Add.1 
 Page 93 
 
 
  Paragraph 72 and 74  
 
A short reference is made to "administrative or  judiciary courts governed by Thai law".  
 
(EC) Could Thailand please explain the bid review system open to suppliers?   
 
Answer : The bid review system depends on what proc urement methods are being used. Generally, it 
can be categorized as followings:  ¾  Appeal against Result of Preliminary Selection
 
 
  - The bidders who fail the preliminary selection may object such result by filing an 
appeal against the Bidding Co mmittee’s decision to the chief of procuring authority 
within 3 days from the day of receiving the notification of result.  The chief of the procuring authority shall consider and ma de a decision within 7 days. During the 
consideration period, no further procedures shall be preceded. 
   - The chief of the procuring authority sh all notify its decision to the opposer within 7 
days.  If there is a failure to notify the d ecision within 7 days, such appeal shall be 
deemed to have been accepted or cons idered as acceptable and the chief of the 
procuring authority shall notify the Biddi ng Committee to include the name of the 
opposer as an eligible bidder and shall notif y the opposer of its decision or that he 
becomes an eligible bidder, as the case may be. 
 ¾  Appeal against the Bidding
 
 
  - Operations of the Eligible Bidders: If any eligible bidder disagrees with the bidding 
result or has other appropriate reasons to comp lain for justice, the eligible bidder shall 
file an appeal or a complaint to Govern ment Procurement Committee (GPC) within 3 
days from the day of receiving the result.  
   - Operations
 OF GPC: 
  (1) Upon receiving the appeal or compla int, the GPC shall inform the procuring 
authority to suspend the operation in the next stage. 
  (2) The GPC shall give a decision on the appeal or complaint within 30 days. 
  (3) Decision on the Appeal     (3.1) If the appeal has no grounds, the GPC shall inform the result of the 
decision to the complainant and inform the procuring authority to 
carry on the operation. 
   (3.2) If the appeal is acceptable, the GPC shall inform the result of the 
decision to the complainant and order the procuring authority to carry on with the new bidding by proceeding from any stage.  
 
 - Operations of Procuring Authority: The procuring authority shall wait to receive a 
report from the GPC as to whether or not to  suspend or proceed with the further 
procedures or proceed with a new biddi ng by proceeding from any stage as may be 
ordered by the GPC. 
 
¾  Other channels for suppliers’ challenges
: 
   - Inspector agencies i.e. Ombudsman, Offi ce of the Auditor General of Thailand, and 
Office of the National Counter Corruption Commission and Judicial. 
 WT/TPR/M/191/Add.1 
Page 94  
 
 (EC) Can the competent courts grant interi m measures including the stoppage of an ongoing 
tendering procedure?   
 
Answer
: The competent courts could suspense the ongoing tendering procedure if bidders or 
procuring entities make a request.  
 
Paragraph 73  
 
(EC) Despite the commitment to transparency, foreign co mpanies regularly report irregularities. In 
2006, the National Institute of Development Admi nistration found that corruption involving 95 mega-
projects over the five and a half years of the previ ous administration may have cost state coffers B 
400 billion; it was claimed that corruption added 5.3% to the cost of government projects. 
Furthermore, a study by the Office of the Auditor-General, found that in 2004/05 not one of the 2,096 contracts examined (worth an aggregate B 13.5 billi on) was transparent. Which proactive measures 
is Thailand undertaking with a view to in creasing transparency in government procurement 
procedures?   
 
Answer
: Measures for increasing transparency in government procurement procedures are, for 
example, 
- publishing procurement notices on the website and other media to make them available 
for every supplier, 
- publishing each procurement term of refere nce on the website for receiving public 
opinion for 3 days, 
- applying bid protest process to handle suppliers’ complaints,  
- inspecting and auditing pr ocurement processes from various agencies i.e. The 
Department Of Special Investigation, Office of the Auditor General, and Office of the 
National Counter Corruption Commission. 
 
Paragraph 74  
 
(EC) In which cases is "the bidder […] liable fo r the economic damage suff ered by procuring entity"?  
 Answer
: The government shall confiscate the security or claim to the guaranteeing bank if the 
successful bidder withdraws his proposal or does not sign the contract with the government within the 
time limit. The government shall retain its right to regard the one who refuses to sign contract with the 
government as the one excluded from procurement programs.  (3) M
EASURES DIRECTLY AFFECTING EXPORTS  
 (i) Registration and documentation procedures  
Paragraph 79
 
 
Thailand monitors all products im ported from other countries in order to prevent circumvention, 
which would jeopardize the interest of Thai export ers.  Specifically, some companies from countries 
that do not enjoy GSP benefits, or that face anti-dumping charges in third markets, have tried to 
circumvent these obstacles by re-exporting their produc ts from Thailand.  Following the liberalization 
of textiles trade upon expiry of the Agreement on Textiles and Clothing on 1 January 2005, and the conclusion of various bilateral trade agreemen ts, Thailand established the Bureau of Anti-
Circumvention in September 2006 to prevent misleadi ng declarations of origin in both preferential 
arrangements and trade remedy measures in the T hai and foreign markets, and to verify origin of 
products in accordance with rul es and regulations of trading partners.  
  WT/TPR/M/191/Add.1 
 Page 95 
 
 
  (Colombia) The Government of Colombia stresses the importance of the creation of the Bureau of 
Anti-Circumvention and hopes that it will be effective in ensuring that products of other origins do not 
enter other countries in order to  evade anti-dumping duties, above all in the case of textiles and 
clothing.  
 Answer
: Thailand has arranged a monitoring system in order to impede circumvention with 
appropriate manner. In addition, the issuance of Cer tificate of Origin will be strictly verified by 
agencies concerned in accordance with rul es and regulations of  trading partners. 
 
(ii) Export taxes, charges, and levies 
 
(EC) The WTO Secretariat's report notes that th e maintenance of relatively high statutory export 
taxes leaves an element of uncertainty in Thailand 's trade regime, as export taxes on important 
products, such as rice or rubber, could in principle be reintroduced up to the level of the statutory 
rates without legislative approval. In this regard, could Thailand explain the reasons for retaining 
this legal possibility instead of having to pass legislative approval for future export taxes, if any?   
 
Answer : Currently, Thailand has only two items subject to export taxes, namely hides of bovine 
animals and wood.  In principle, the Ministry of Finance is empowered by notification to impose 
export taxes on products up to the level of the st atutory rates.  Although this would not require 
Parliamentary approval, it still needs to be approved by  the Cabinet.  This practice is consistent with 
the Ministry of Finance’s notification for tariff rates on imported products.  Nevertheless, Thailand 
does not intend to reintroduce export taxes on any other products.  
(iv) Export assistance 
 
Paragraph 86
 
 
(The U.S.) Paragraph 86 describes the financial services provided by the Export-Import Bank of 
Thailand.   How do these programs conform to ite ms (j) and (k) of the WTO Subsidies Agreement’s 
Illustrative list of export subsidies?  
 Answer
:  
 According section (j)   
  Export credit insurance facility is a common product / service provided by Export Credit 
Agencies, like US EXIM. Export credit insurance facility had first launched in Thailand by EXIM 
Thailand. As its nature incurs high risks, the Ac t of the Bank requires the government to compensate 
the Bank for certain losses suffered by its insu rance business operation which may affect business 
operations of the Bank. However, The Bank has no in tention to exercise that claim and has never 
made any claim on the Government. Since the premium rate, Bank offers to customers, covers its operating costs and risks incur from insured transac tion. In addition, the bank has set provision for 
unexpected and significant losses in his books.  
 
 According section (k) 
 
  EXIM Thailand has not been allocated annua l budget from the government. The Bank obtains 
funding sources from money and capital markets and relends to customers at market rates, which 
above the Bank’s funding and operating cost.  
 
(Argentina) This paragraph states that since 2003, the Export-Import Bank of Thailand has provided 
financial services, which include "working capital loans".   What does this type of assistance consist WT/TPR/M/191/Add.1 
Page 96  
 
 of, and under what conditions is it granted?  Coul d Thailand please provide statistics on the amounts 
allocated to this mechanism during the period under review?  
 
Answer
: EXIM Thailand provides financial services, Wo rking Capital Loans, which are available in 
the form of short-term loans to meet wo rking capital needs. Financial facilities are: 
 
 Pre-shipment Financing (Baht, US Dollar, and Yen) Facility  
  A revolving line of credit provided in baht, US dolla r, or yen, directly to exporters of all kinds 
of products to meet their pre-shipment financial ne eds. (The yen-denominated facility is available to 
exporters possessing letter of credit (L/C), contract, or purchase order (P/O) in yen only.) The US 
dollar- and yen-denominated financing is aimed to lessen financial costs of exporters and to reduce 
foreign exchange risks since exporters can use US dollar or yen proceeds to pay back the credit.  
 
Utilization 
- Once a credit line is established and a cr edit agreement signed, exporter can obtain 
financing using L/C, contract, or P/O, as evidence of drawdown.  
- For each drawdown, exporter must issue promissory note to EXIM Thailand in 
currency specified in the credit agreement and amount proportionate with the value of L/C, contract, or P/O. The term of fina ncing is determined by product type, which 
normally does not exceed 120 days.  
- After goods are shipped out, exporter can nego tiate export bills with EXIM Thailand 
using the baht, US dollar, or yen proceed s for settling the PSF debt while retaining 
the remainder of the proceeds, which in the case of US dollar or yen will be converted 
to baht before payment to exporter. 
- This is a revolving facility. Any amount repaid will be available for drawdown 
against other purchasing documents as specified.  
  Export Supplier’s Finance Facility 
 
  A revolving line of credit rendered to indirect  exporters (export suppliers) to finance their 
preparation of goods destined for export. Eligible  suppliers include those who import raw materials 
for export-oriented production and/or possess purch ase orders from direct exporters or copies of 
commercial invoices endorsed by exporters upon receipt of goods.  
 
Utilization  
- Similar to Pre-shipment Financing Facility 
 
 Negotiation of Export Bills 
 
  A facility to provide post-shipment finance to exporters through e xport bills* negotiation. 
This facility helps exporters to obtain funds for u se as working capital before the due date of export 
bills and also covers exports to emerging markets.     Utilization  
  Exporters can utilize this facility in 3 ways.  
  1) Used in conjunction with the Pre-shipment Financing (PSF). After 
merchandise is shipped out, exporters can negotiate their export bills with 
EXIM Thailand. The proceeds are used  to settle outstanding debt under the 
PSF facility. The balance of the proceeds is  returned to the exporter. For this 
type of utilization, exporters need to have PSF credit lines prior to the negotiation of export bills.  WT/TPR/M/191/Add.1 
 Page 97 
 
 
    2)  Used in conjunction with Export Cr edit Insurance, the insured export bills are 
readily negotiable. For this type of utilization, a credit line for export bill negotiation is also required.  
  3)  Exporters who do not apply for PSF or Export Credit Insurance can also 
negotiate their export bills at EXIM Thailand.  
   3.1) In case of export bills under L/C,  exporters can readily negotiate or discount 
export bills with EXIM Thailand. 
   3.2) In case of export bills without L/C, exporters are required to apply for credit 
lines prior to negotiation of export bills.  
 
Data on Working Capital Loans  
Unit: Million Baht  
Year Loan outstanding (as at year-end) 
2003 20,866 
2004 22,657 
2005 27,823 
2006 26,027 
2007 (as at September) 26,937 
 
Foreign Exchange Rate as at November  22, 2007: 33.809 Baht / US Dollar  
 
Paragraph 88   
 
(The U.S.) Paragraph 88 explains that “domestic produc ts that are exported are eligible for tax cards 
as defined in the Tax and Duty Compensation of Exported Goods Produced in the Kingdom Act B.E. 
2524 (1981).”  These tax cards can be used to pay  taxes and duties.  What types of tax incentives are 
available under this program?  W hat qualifications must a company meet in order to benefit from 
these incentives?  Please explain how this program is in line with Thailand’s statement that it “does not provide any export subsidies to its producers.” 
 
Answer
: Tax and duty compensation for exported goods is intended to cover import duties on inputs 
incurred during processes of production in the country .  The compensation is made in terms of tax 
cards.  Theses tax cards can be later used to pay for any kind of taxes that the Revenue Department, 
the Customs Department or the Excise Department collect, such as income taxes, import tariffs, and 
excise taxes.  Exporters eligible for tax and duty compensation must not receive any other tax 
exemptions or tax rebates.  The compensation is paid only to cover the import duty costs, but not 
other production costs.  
(4) M
EASURES AFFECTING PRODUCTION AND TRADE  
 
(i) Taxation 
 
(a) Indirect taxes  Excise taxes 
 
Paragraph 92 and IV (4) Manufacturing, paragraph 43
 
 
(Australia) Australia notes that excise duties on moto r vehicles range from 3% to 50%, depending on 
their engine capacity Could Thailand provide a schedule of excises duty rates against motor vehicle 
type and engine capacity?  Could Thailand also provide recent statistics on the number of motor WT/TPR/M/191/Add.1 
Page 98  
 
 vehicles produced in Thailand and separately the num ber of imported motor vehicles subject to each 
category of excise tax for passenger cars and pick-up passenger vehicles?  
 Answer
: A schedule of excise duty rates on motor vehicles is as follows: 
 
Effective Rate Categories 
Ad Valorem  (%) Specific Remark 
VEHICLES     
1. Passenger vehicles with cylinder capacity    
(1) not over 2,000 c.c. or having power greater than 220 hp. 30   
 (2) Ranging 2,000 – 2,500 c.c. or having power greater than 220 hp 35   
 (3) Ranging 2,500 – 3,000 c.c. or having power greater than 220 hp 40   
(4) over 3,000 c.c. or having power greater than 220 hp 50   
2. Pick-up Passenger Vehicles (PPV) with cylinder  capacity    
(1) not over 3,250 c.c. 20   
(2) over 3,250 c.c. 50   
3. Double cab vehicles with cylinder capacity    
(1) not over 3,250 c.c. 12   
(2) over 3,250 c.c. 50   
4. Modified Pick-up Vehicles    
(1) not over 3,250 c.c. 3   
(2) over 3,250 c.c. 50   
5. Vans seating not more than 10 persons    
(1) not over 2,000 c.c. or having power greater than 220 hp 30   
(2) Ranging 2,000 – 2,500 c.c. or having power greater than 220 hp 35   
(3) Ranging 2,500 – 3,000 c.c. or having power greater than 220 hp  40   
(4) over 3,000 c.c. or having power greater than 220 hp  50   
6. Passenger Vehicles or Public Trans port Vehicles seating not more than 
10 persons with an Energy-Saving engine    
(1) Hybrid Electric Vehicles     
 (1.1) Cylinder capacity not over 3,000 c.c. 10   
 (1.2) Cylinder capacity over 3,000 c.c. 50   
(2) Electric Powered Vehicles 10   
(3) Fuel Cell Powered Vehicles 10   
7. Passenger Vehicles or Public Trans port Vehicles seating not more than 
10 Persons with an Alternative Fuel Engine      
(1) Able to use ethanol content fuel not less than 20% 
- not over 2,000 c.c. or having power greater than 220 hp 
- Ranging 2,000 – 2,500 c.c. or having  power greater than 220 hp 
- Ranging 2,500 – 3,000 c.c. or having power greater than 220 hp 
- over 3,000 c.c. or having power greater than 220 hp   
25 30 35 50  Effective 
1 Jan. 2008  
(2) Able to use natural gas (NGV) 20   
8. Three-wheel passenger vehicles or  passenger vehicles with a motorcycle 
engine with a cylinder capacity not over 250 c.c. 5   
9. Pick-up vehicles with a cylinder Capacity    
(1) not over 3,250 c.c.    
 (1.1) Specified characteristic by the Ministry of Finance 3   
 (1.2) Others 18   
(2) over 3,250 c.c. 50   
MOTOR CYCLES  
1. Two stroke engine 5   
2. Four stroke engine 3    WT/TPR/M/191/Add.1 
 Page 99 
 
 
  (b) Direct taxes 
 
Paragraph 96-97  
 
(Korea) Corporate income tax in Thailand is levied on the net profit of domestic and foreign 
companies alike. Foreign shipping companies pay an additional 30% of their net profit as corporate 
income tax and Thailand imposes a separate 3% tax on the local sales of foreign shipping companies. 
Does the Thai Government have any plans to abolish above local sales tax levied on foreign shipping 
companies?  
 
Answer : Currently, there is no plan to change policies on sale tax levied on foreign shipping. 
 (iii) Trade-related investment measures  Paragraph 111
 
 
Reportedly, local-content requirements for dairy pr oducts (ready-to-drink m ilk) were terminated on 
31 December 2003 in accordance with relevant WTO ob ligations; according to the authorities, this 
requirement was not tied to any incentives granted by  the BOI.  Thailand abolished local-content 
requirements in the automotive sector in J anuary 2000.  Certain export requirements tied to 
incentives granted to firms located in EPZs  were also eliminated on 1 January 2003." 
(Switzerland) Can the Thai authorities indicate which, if any, TRIMS still remain in place after the 
elimination of the said measures? In particular, are still certain export requirements in place, for 
instance in EPZs?  
(Colombia) For what products are there still local content requirements?  
 
(Colombia) For what products are there still expor t requirements, whether or not tied to incentives 
granted to firms located in EPZs?  
 (Colombia) Have the above requirements that are still in force been notified to the WTO? 
 
Answer
: The BOI reaffirmed the elimination of local  content requirement and export requirement 
since the year 2000 onwards with the introduction of the BOI Announcement No. 1/2000 and No. 
2/2000. However, since the BOI incentives are retroa ctive, the export requirement that were imposed 
on projects promoted prior to the new Announcements was subsequently eliminated. Up to date, there 
are no remaining projects with export requirements or local requirements. Thaila nd is consistent with 
measures under TRIMS and nothing is imposed to come in to conflict with the TRIMS Agreement.      
 
 As for EPZs, the IEAT has eliminated the re quirement in accordance with the agreement on 
TRIMS and there has been no export requiremen t in EPZ under IEAT schemes since January 2003. 
 
(iv) Other forms of production assistance 
 
Paragraph 113  
 Under its 2005 electricity tariff restructuring, Thai land aimed to reduce cross-subsidization of one 
consumer group by another; nevertheless, subs idization for residential consumers remains, 
particularly for low-consumption residential consumers, as well as for agricultural pumping services 
(Chapter IV).  
 
 WT/TPR/M/191/Add.1 
Page 100  
 
 (Chinese Taipei) Whether any other service class receives subsidization besides low-consumption 
residential consumers and agricultural pumping services?  
 
(Chinese Taipei) What are the subsidization measures?  
 
Answer
: Consumer groups that are eligible for discount  rates are: residential consumers and small 
general services consuming electricity less than 150 kWh/ month, government institutions & non-
profit organizations consuming electricity less than 250,000 kWh/month, and agricultural pumping 
service.   (Chinese Taipei) Is there any plan to abo lish cross-subsidization in the future?  
 
Answer
: Discounts available are based on th e current consumer situation. 
 
(v) Standards and other technical requirements 
 
(b) Products regulated by the Food and Drug Administration and the Ministry of Agriculture and 
Cooperatives 
 
Transparency  
 (The U.S.) In general, we commend Thailand for its efforts to meet its WTO SPS Agreement 
obligations and to participate in international st andard setting bodies.  Nonetheless, we question the 
transparency of the FDA’s and the Ministry of Ag riculture and Cooperatives’ rulemaking procedures.   
 
Answer
: Thailand would like to reaffirm that we have implemented our rulemaking in accordance 
with the WTO’s commitments. It can be seen from th e past that Thailand announced the notifications 
through WTO and opened for all comments within 60 days. We always take any comments into 
account. However, considerations have to also be relied on the scientific base and our internal 
regulations to protect our consumers as well.   
Paragraph 118
 
 
Thailand's Food and Drug Administration (FDA), under the Ministry of Public Health, monitors and 
regulates the production, sale, and import of food pr oducts, cosmetics, drugs and narcotics, medical 
devices, and psychotropic substance, and monitors a nd regulates the usage of volatile substances, as 
empowered by the relevant legislation. Imports and exports of feedstuffs, fertilizers, hazardous 
substances, live animals, plants, and seeds are administered by the Ministry of Agriculture and 
Cooperatives. Between 2003 and July 2007, 68 notific ations (87 including revisions and addenda) 
were submitted under the WTO Agreement on San itary and Phytosanitary Measures (the SPS 
Agreement). 
 
(EC) Could Thailand inform on the average period of  time needed for an impo rt license to be issued 
by the FDA?   
 
Answer : Seven working days. 
 
(EC) Furthermore, does Thailand consider reviewin g the procedures required for importers in order 
to simplify them and reduce the period n eeded to obtain an import license?  
 Answer
: The procedure has been carefully revised for more simplicity and practicability, and the 
average of seven working days is the most suita ble period of time for import license application. 
  WT/TPR/M/191/Add.1 
 Page 101 
 
 
  Paragraph 119  
  (The U.S.) Paragraph 119 addresses concerns relati ng to Public Health Regulation No. 11 on 
requirements for food health certificates and emergen cy measures temporarily  suspending the import 
of live poultry carcasses from the Mexican State of Durango.  In June 2007, the Thai authorities 
indicated that the measure under Public Health Regulation No. 11 had been withdrawn on 
25 November 2005. What is the status of Decree 11 and Public Health Regulation No. 11?  What is 
their relationship?  Does Public Health Regulat ion No. 11 implement Decree 11?  If not, please 
clarify the differences between the two measures. 
 Answer
: For issue related to food health certificates require d by the Ministry of Public Health, there is 
only Public Health Regulation No.11. The Decree 11 does not exist.    Currently, the Public Health Regulation No .11 is not implemented. The revision and 
reassessment of this issue are still on the process. 
 
(c) Quarantine requirements  
Paragraph 122
  
 
(The U.S.) The report states that import restricti ons due to disease outbreak are imposed only after 
the incidence has been officially reported by the OIE.  Recently, we learned that Thailand has 
imposed import restrictions on U.S. hides and skins , beef products, ruminant carcasses and products, 
citing ProMED as the source.  But, ProMed does not represent the official animal health authority of 
any country.  In fact, ProMED maintains disclaime rs about the accuracy of the information that is 
reported to them.  Why, then, does Thailand rely on  a ProMED report to impose import restriction on 
these products? Furthermore, as of November 1, 2007, the RTG has not notified the WTO of 
Thailand’s June 2007 import rest rictions against ruminant carcasses and products from certain U.S. 
states. For the sake of transparency, when w ill Thailand notify these restrictions to the WTO?  
 
Answer:  Thailand has informed representatives from USDA and U.S. agricultural attaché that certain 
disease such as anthrax is not considered a severe di sease since they are endemic disease of a specific 
location. However, these diseases are harmful to huma n being and can be proliferated in animals. 
Therefore, if information apart from those of OI E is available such as information from ProMed, 
Thailand would also consider such information a nd block the import until the situation has improved 
or there is a letter to formally i nvalidate the information from ProMed.  
 According to the OIE Animal Health Code, an ex porting country can re-gain its avian influenza (AI) 
free status after 90 days with no outbreaks. 
 
(EC) Is Thailand following the above-mentioned approach?   
 
Answer
: Correct the Department of Livestock will u se disease free period of 90 days according to the 
OIE.  
 
(EC) Could Thailand inform us about the steps and procedures to be followed by exporting countries 
in order to regain their free status, in ord er to avoid unnecessary delays and unjustified trade 
restrictions?  
 
Answer : If an exporting country has avian flu, Th ailand would impose temporary restriction on 
importation of poultry and poultry products to evaluate  the situation. The abolishment of this order 
will be considered after the exporting country s ubmits information of the disease and measures to WT/TPR/M/191/Add.1 
Page 102  
 
 control the diseases. The considera tion will be based on the risk of disease proliferation in Thailand 
and the reliability of the measures.   
(EC) Furthermore, according to the OIE, countries  with outbreaks of AI only in the wild bird 
population should not suffer any import restricti ons on poultry products. Moreover, the OIE Code 
stipulates that regardless of the presence of low pathogenicity notifiable avian influenza (LPNAI) 
countries will allow under certain more stringent cond itions the imports of hatching eggs, day-old live 
poultry, fresh meat, poultry semen and eggs for human consumption. In this context, could Thailand 
confirm whether it is following the above-mentione d approach, in accordance to international rules?  
 Answer
: Yes. However, there might be a delay in orde r to comply with the OIE in the case of wild 
birds as a result of temporary restriction.   
Paragraph 124
 
 
As indicated in the Report, a 2003 amendment (dated 27 May 2003) added aquatic animals and 
amphibians to Ministerial Regulations under the Animal Epidemics Act B. E. 2499.  
 
(Chinese Taipei) Are there any amphibian diseases subj ect to its import regulations or listed as 
notifiable diseases? We would also  appreciate receiving lists of amphibian diseases and amphibian 
species which are subject- to animal quarantine,  and the relevant quarantine requirements for the 
importation of amphibians and th eir products into Thailand.  
 
Answer : Amphibian diseases are notifiable diseases in the Act and must comply with regulations 
similar to disease related to land animals.  
 
(Chinese Taipei) Could Thailand please share with Members the scientific justification or 
international guidelines for the adoption of the import measure for amphibians?  
 
Answer : Experts are in the process to propose a list of names of diseases.  
 
(vi) Intellectual property rights 
 
Paragraph 127  
 (Argentina) According to this paragraph, Thailand began preparations in 2005 to accede to the Paris 
Convention and the Patent Cooperation Treaty.  On what criteria would Thailand base the decision to 
accede to these instruments?  
 
Answer
: In 2005 the Cabinet approved the decision of  the Ministry of Commerce to accede to the 
Paris Convention and the Patent Cooperation Treaty (PCT ). It then assigned the Ministry to ensure the 
consistency of concerned legisla tions before the accession could take place. At present, the draft 
Ministry Regulation, regarding the procedure that th e Department of Intellectual Property. (DIP) as an 
International Receiving Office (IRO) according the PC T has to follow, has been finalized and will be 
forwarded to the cabinet and the Council of State for consideration respectively. After that, the 
decision to accede to the Paris Convention and Patent  Cooperation Treaty has to be reaffirmed by the 
Cabinet and approved by the National Legislative Assembly respectively.  
  WT/TPR/M/191/Add.1 
 Page 103 
 
 
  (a) Legislative and ins titutional developments 
 
Copyrights and related rights 
 
Copyright    
 
(The U.S.)  Article 13 of TRIPs confines limitations and exceptions "to certain special cases which do 
not conflict with a normal exploitation of the wo rk and do not unreasonably prejudice the legitimate 
interests of the right holder."  Yet, Section 32 of the Thai Copyright Act permits exceptions for an act "which does not conflict with normal exploitation of the copyright work by the owner of the copyright 
and does not unreasonably prejudice the legitimate rights of the owner..."  Thus, the first step -- 
requiring that the limitation be restricted to speci al cases -- appears to be missing.  Please advise 
how Section 32 works in practice?   
 
Answer
: The “certain special cases” requirement is elaborat ed in Section 32 of the Copyright Act B.E. 
2537 (1994) 
  An act of a person shall not be deemed an infringement of copyright if it meets the following criteria. 
(1) does not conflict with a normal exploitation of the copyright work by the owner of 
copyright; 
(2) does not unreasonably prejudice the legitimate right of the owner of copyright; and  
(3) falls into one of the criteria in pa ragraph 2 of Section 32, which are 
1)   research or study of th e work which is not for profit; 
2)  use for personal benefit or for self be nefit together with the benefit of other 
family members or close relatives; 
3)  comment, criticism or introduction of the work with an acknowledgement of 
the ownership of copyright in such work; 
4)   news reporting through mass me dia with an acknowledgement of the 
ownership of copyright in such work; 
5)   reproduction, adaptation, exhibition or display for the benefit of judicial 
proceedings or administrative proceedings  by authorized officials or reporting 
such proceedings; 
6)   reproduction, adaptation, exhibition or display by an instructor for the benefit 
of instruction provided that the act is not for profit; 
7)   reproduction, adaptation in part of a work or abridgement or making a 
summary by an instructor or an educat ional institution so as to distribute or 
sell to students in a class or in an edu cational institution provided that the act 
is not for profit; or 
8)  use of the work as part of ques tions and answers in an examination. 
  The criteria are, therefore, considered as the “certain special cases” according to the 
requirement of the TRIPS Agreement.  
 
(The U.S.)  Please describe how Section 32 (1), (2), (3), (4), (6) and (7) of the Thai Copyright Act are 
interpreted.  For example, would it be allowed to copy an entire text for research or study (Section 32 
(1)), family use (Section 32 (2)), criticism (Section 32(3)), to distribute to students (Section 32(6 and 7)) or to broadcast an entire movie or cinemat ographic work for the reporting of news (Section 32 
(4))?   
 
Answer
: Even though the Act clearly states the criteria  where an act of a person could be deemed 
legitimate, Section 32 of the Act also requires that an act of a person must not conflict with “a normal 
exploitation of the copyright work” and must not “unreasonably prejudices the legitimate right of the WT/TPR/M/191/Add.1 
Page 104  
 
 owner of copyright”. Hence, the involvement of the judge in determining an act of a person is 
sometimes necessary since the circumstance of each case may be varied.  
Trade marks 
 
Paragraph 132
 
  Canada notes that according to the Secretariat Report for Thailand, “[t]rade marks that are identical 
or similar to well-known trade marks may not be  registered and those already registered can be 
revoked.”  
 
(Canada) Could Thailand please provide further inform ation on the criteria used  for the revocation of 
already registered trade marks?  
  
Answer
: The criteria for revocation of already registered trademarks are stated in Section 61 and 67 of 
the Trademark Act B.E. 2534 (1994) which are; 
 
(1) An interested person or the Registrar may file a petition to the Board of Trademark 
requesting for the cancellation of any tradem ark if it appears that, at the time of 
registration, the trademark in question; (a) was not distinctive as required by Section 7
1; 
(b) contained or consisted of a prohibitory  characteristics as provided by Section 82; 
(c) was identical with a trademark registered by another person for goods of the 
same class or of a different class with the same characteristic; and 
(d) was very similar to a trademark register ed by another person that the public 
might be confused or misled as to the ow ner or origin of the goods of the same 
class or of a different class with the same characteristic. 
(2) Within five years from the date of the regi strar’s order to register a trademark, any 
interested parson may file a petition to th e court requesting for the cancellation of 
such trademark by showing that he/she h as better rights in such trademark than the 
person registered as its owners. 
 
 If the petitioner can prove that he/she has better rights only in some of the goods in which the 
mark has been registered, the court shall confin e the rights to register only the goods that the 
petitioner cannot prove that he/she has be tter rights than the trademark owner. 
 
(Canada) Could Thailand please provide further deta ils on the determination of “identical or 
similar” with respect to trade marks and well-k nown trade marks (i.e. limited to similar wares or 
not)?   
 
                                                           
1 Section 7 of the Trademark Act provides that a dis tinctive trademark is the on e that enable the public 
or users to distinguish the goods with which the trademark is used from the others. The section also provides six 
essential characteristics that if it is consisted in a trad emark, it shall be deem distin ctive, such as a personal 
name, juristic person name or trade name, words or inve nted words with no direct re ference to the character or 
quality of the goods, a combination of colors represented in a special manner, a signature of the applicant or the 
others with his/her authorization or any invented device.  
2 Section 8 of the Trademark Act provides that the trademarks having or consisting of any of the 
following characteristics shall not be register; state arms  or crests, royal or official seals, royal names, 
monograms or abbreviations of the royal family, emblems and insignia of the royal orders and decorations, or 
national flags of any countries. The Section also prohibits the registration of a mark that identical with or similar 
to the Red Cross, Geneva Cross, or a diploma, medal or certificate awarded at a trade exhibition held by any 
governments and international organizations. The mark that is contrary to public order, morality or public 
policy, or identical with a well know mark, and the geographical indications shall not be registered.  WT/TPR/M/191/Add.1 
 Page 105 
 
 
  Answer : The determination is based on both the overa ll comparison and individual comparison of the 
elements of the trademarks, including its shape, characteristic, vocal call and pronunciation and words 
presented. The mark shall not be identical or similar to the others trademarks and well-know 
trademarks as it may mislead or cause confusion to the public. Nevertheless, the determination of the 
Registrar is not final. It may be reviewed by the Trademark Board and the court respectively. 
 
Paragraphs 132-133  
 (The U.S.) Could Thailand provide a copy of the current draft of the trademark amendments?  If not, 
could Thailand describe the issues add ressed in the draft bill?  Will this bill increase penalties for any 
trademark violations?  
 
Answer
: Thailand is amending its Trademark Act B. E. 2534 (1991) with a view to accommodating 
the rapid changes of technology and facilitating the trademark registration process. The proposed 
amendment does not cover an increase in the penalties for trademark violations.  
 
 The draft amendment has been approved in pr inciple by the Cabinet, and is now under the 
“fast track” consideration of the Council of State be fore being forwarded to the consideration of the 
Cabinet and National Legislative Assembly respectivel y. Through out this process, the substances of 
the amendment may be altered. Thailand, hence, co uld not provide a copy of the draft amendment to 
the public at this juncture. 
 
(The U.S.)  Is Thailand preparing for Madrid implementation?   
 
Answer : At this stage, Thailand has no plan to accede to the Madrid Protocol. However, Thailand is 
planning to conduct consultations w ith various stakeholders as well as  launch a study on the benefits 
and drawbacks of the accession to the Madrid Prot ocol which would be a valuable input in case 
Thailand decides to sign up to the Madrid Protocol in the future.  
Patents 
 
Paragraphs 134-135
 
 
(The U.S.)  What additional steps must Thailand take to  allow its accession to the Paris Convention 
and the Patent Cooperation Treaty?  When do you expect these accessions to take place?  
 
Answer : In 2005 the Cabinet approved the decision of  the Ministry of Commerce to accede to the 
Paris Convention and the Patent Cooperation Treaty (PCT ). It then assigned the Ministry to ensure the 
consistency of concerned legisl ations before the accession could take place. At present the draft 
Ministry Regulation, regarding the procedure that th e Department of Intellectual Property. (DIP) as an 
International Receiving Office (IRO) according the PC T has to follow, has been finalized and will be 
forwarded to the cabinet and the Council of State for consideration respectively.    
 The decision to accede to the Paris Conventio n and Patent Cooperation Treaty has to be 
reaffirmed by the Cabinet and approved by the National Legislative Assembly respectively.  
 
Paragraphs 135
 
 
(Canada)  Canada notes that according to the Secretaria t Report for Thailand, statistics on patent 
registration in Thailand has been compiled. Could Thailand please indicate whether this information 
is available online and whether Thailand has a paten t register that is also publicly accessible online?   
 WT/TPR/M/191/Add.1 
Page 106  
 
 Answer
: Statistics on patent registration as well as other IP related statistics are accessible on-line at 
www.ipthailand.org.    At present, Thailand is in the stage of deve loping an on-line patent registration system in 
which the applicant will be able to file a pate nt application and subm it other relating document 
through the internet. 
 (c) Government use and compulsory licensing  
Paragraph 142
  
 
(Canada)  The Secretariat Report indicates that under Tha iland’s Patent Act, “any person may apply 
for a licence three years after the grant of a patent or four years from the date of the patent 
application, whichever is earlier.” Could Thai land please describe the circumstances under which 
such compulsory licences may be granted?   
 
Answer : Section 46 of Thailand’s Patent Act states that  at any time after the expiration of three years 
from the grant of a patent or four years from the date  of application, whichever is later, not earlier, 
any person may apply to the Director-General of th e Department of Intellectual Property for a license 
if it appears at the time when such application is filed that;  
(1) the patented product has not been produced  or the patented process has not been 
applied in the country, without any legitimate reason;  
(2) no product produced under the patent is sold in any domestic market, or that such a 
product is sold but at unreasonably high prices or does not meet the public demand, without any legitimate reason. 
 
 The applicant is required to prove that he/she  has made an effort to obtain a license from the 
patentee, together with appropriate  conditions and sufficient remuneration, but is still unable to reach 
an agreement within a reasonable period.  
(Canada)  The Secretariat Report indicates that a com pulsory licence may be granted for government 
use purposes “to carry out any service for public c onsumption” under Section 51 of Thailand’s 
Patent Act. Could Thailand please provide its views on the consistency of this  provision with Articles 
27 and 31(b) of TRIPS?   
 
Answer
: Section 51 of Thailand’s Patent Act is fully consistent with the requirement under Article 27 
and 31(b) of the TRIPS Agreement since it meets the criteria required, namely compulsory license 
will be granted for the purpose of national emer gency, extreme urgency or public non-commercial 
use.  
(EC)  The WTO Secretariat's report indicates that T hailand is amending the Patent Act to insert 
provisions on compulsory licensing in line with th e flexibilities provided by the WTO Decision of 30 
August 2003 on the Implementation of Paragraph 6 of the Doha Declaration on the TRIPS Agreement 
and Public Health. Could Thailand specify when  the new legislation implementing the 30 August 
Decision is likely to be adopted and enter into force?   
 
Answer
: Thailand’s objective of amending the Patent Act is not only to insert the flexibilities 
provided by the WTO Decision of 30 August 2003 on the Implementation of Paragraph 6 of the Doha 
Declaration on the TRIPS Agreement and Public Health, but also to improve and accelerate the patent registration process.   WT/TPR/M/191/Add.1 
 Page 107 
 
 
   The draft amendment was submitted to the cabinet in September 2006. However, due to 
comments from concerned agencies, the draft was returned to the Ministry of Commerce for a 
revision and consultations with various stakehol ders before resubmitting to the new Cabinet and 
parliament which will be set up after the gene ral election in December 2007 respectively. 
  Thailand convinces that the amendment of the Pa tent Act will be adopted and enter into force 
within the term of the next government. 
 
Paragraph 143
  
 
It is stated that Thailand has issued th ree compulsory licenses: one heart disease drug and two 
HIV/AIDS drugs.   (The U.S.)  Could Thailand describe the steps it is taking to pay adequate remuneration to the right 
holders of patents subject to the compulsory license s referred to in the S ecretariat and the government 
reports, in light of the provisi ons of Article 31 (h) of the TRIPS  Agreement?  Also, please identify 
the government entities involved  in this process and the role of each of the entities.   
 
Answer
: In the announcements of compulsory licen sing on three pharmaceuticals, Thailand has 
preliminarily proposed the remuneration rate at 0.5 pe rcent of the value of the generic drugs sold in 
the programs. Nevertheless, the pharmaceutical compan ies and the Ministry of Public Health have 
undertaken negotiations with a view to reaching mutual agreements on the remuneration rates. 
  In the case that the Ministry of Public H ealth and the pharmaceutical company cannot reach 
the mutual agreement on the remuneration rate, one of the parties may file a petition to the 
Department of Intellectual Property (DIP) and requ est the Director General to set the appropriate 
remuneration rate.   After receiving the petition, the DIP will info rm all parties involved and ask for their 
comments and information on how the remuneration ra te should be calculated. The related document 
must be submitted to the DIP within 90 days from th e date that the party receives the DIP’s request. If 
no suggestion is received, the DIP will determine the remuneration rate by the method it deems 
appropriate.   The parties will be notified of the remunerati on rate determined by the DIP within 5 days 
after it is set. The parties may appeal the DIP’s decision to the Patent Board within 60 days 
commencing from such date. After th e Board’s decision whether to revoke or affirm the decision of 
the DIP, the parties could still bring the case to the court for judicial decision. 
 
(The U.S.)  Could Thailand provide background on its rea soning for issuing the three compulsory 
licenses in light of the stipulation in Article 31( a) of the TRIPS Agreement that each compulsory 
license "shall be considered on its individual merits?"  
 
Answer
: The rationale for issuing the three compul sory licenses lies in the mandate to achieve 
universal access to essential medicine for all Thais,  under the National Health Security Act, 2002. The 
Thai government is also committed to the policy of  universal access to anti-retroviral drugs (ARVs) 
for AIDS patients since October 2003. The government responded to these national commitments 
through several means, including raising the public  health budget (the budget for access to ARVs 
increased more than 10 folds in 6 years).   However, the decision to issue the three co mpulsory licenses are considered on individual 
merits, including on whether the drug is listed in the National Essen tial Drug List, whether it is to 
solve important public health problems, whether it is  in emergency or extreme urgency, whether it is WT/TPR/M/191/Add.1 
Page 108  
 
 necessary for the prevention and control of out breaks/epidemic/ pandemics and whether it is 
necessary for life saving.  
(EC)  Can Thailand indicate whether it plans to issu e other compulsory licences and, if so, on which 
drugs?   
 
Answer
: Thailand has no plan to issue other compulsory licenses at this juncture. 
 
(EC)  How will Thailand ensure that the compulsory li censes will not affect the current market of the 
original/patented drugs?   
 
Answer : The compulsory licenses on three pharmaceu tical products are for public non-commercial 
use. Hence, Thailand believes that they will not affect  current market of the original/ patented drugs.  
On the other hand, the CL will give an opportunity  to the new users, who cannot afford and have 
never used the patented drugs, to access to the co mpulsory licensed products. Hence, the markets of 
the original/patented drugs and the compulsory licensed drugs are different. 
 
(EC)  What criteria will Thailand use to determine who is unable to pay? Will Thailand extend 
coverage for them all?   
 
Answer : The generic drugs derived from the compulsory licensing will be distributed only to those 
patients under the three public health insurance plan s which are paid by the government, namely, the 
Civil Servant Medical Benefit Scheme (CSMBS),  the Social Security Scheme (SSS) and the 
Universal Coverage Scheme (the gold card scheme). Th e drugs cannot be sold to the private sector or 
to those well-beings who are willing to pay out of the pocket for their drugs.  
 
 Patients already covered by the government in clude some categories which are able to pay 
(e.g. civil servants).   
(EC)  Will Thailand extend the benefit of compul sory licensed products to those categories?   
 
Answer
: As mentioned above, the civil servants are al ready covered under the Civil Servant Medical 
Benefit Scheme (CSMBS). The civil servants who are willing to pay out of the pocket (which are 
considered as outside the mentioned scheme) will not be allowed to get the generic drugs derived 
from the compulsory licensing. They have to bu y original drugs available in the markets. 
 
(EC)  Will Thailand limit the use of compulsory licensed  products to domestic c onsumption? Or will 
Thailand authorize exportations of  compulsory licensed products? If not, how will Thailand ensure 
that cheaper drugs will not be exported?   
 
Answer : The use of compulsory licensed products will only be for domestic consumption. The exiting 
law does not allow Thailand to export the compul sory licenses products. However, Thailand is 
amending the patent Act to insert the flexibilities provided by the WTO Decision of 30 August 2003 
on the Implementation of Paragraph 6 of the Doha  Declaration on the TRIPS Agreement and Public 
Health.  The Ministry of Public Health also h as a mechanism to monitor the compulsory licenses to 
ensure that it will be distributed and used by the patients under the three public health insurance plan. 
 
(EC)  How will Thailand determine the level of royalty fee to be paid to the patent holder? In the 
absence of mutual agreement on the level of the f ees, will Thailand ask for a judge to fix it?  
 
Answer : If the Ministry of Public Health and the pharmaceutical company cannot reach the mutual 
agreement on the remuneration rate, one of the pa rties may file a petition to the Department of 
Intellectual Property (DIP) and request the Director General to set the appropr iate remuneration rate.  WT/TPR/M/191/Add.1 
 Page 109 
 
 
   
 After receiving the petition, the DIP will info rm all parties involved and ask for their 
comments and information on how the remuneration ra te should be calculated. The related document 
must be submitted to the DIP within 90 days from th e date that the party receives the DIP’s request. If 
no suggestion is received, the DIP will determine the remuneration rate by the method it deems 
appropriate. 
  The parties will be notified of the remunerati on rate determined by the DIP within 5 days 
after the determination of the rate is made. The pa rties may appeal the DIP’s decision to the Patent 
Board within 60 days commencing from such date. If one of the parties does not satisfy with the 
Board’s decision, it could still bring the case to the court for judicial decision. 
 
(Brazil)  Brazil considers that Thailand can and should take full advantage of the existing flexibilities 
in the TRIPs Agreement to protect and promote its pub lic health policies, as well as other overarching 
public policies. In this context, could Thailand highli ght some of the elements of its experience in 
granting compulsory licenses to medications?   
 
Answer
: Thailand would like to thank Brazil for his u nderstanding and support. We  have to admit that 
we have experienced some pressure and resistant from pharmaceutical industry. However, we have 
also received a number of support and understa nding from the public and many stakeholders, 
including the WHO. Public health interest is th e main reason for granting these compulsory licenses, 
and the announcements are also fully in conformity with the TRIPS Agreement. We also notice that 
Thailand is not the first and only country that a pplies compulsory licenses to drugs. Many developed 
countries and the developing countr ies also have the experiences. 
 
(d) Enforcement  
Paragraphs 144-147
 
 
(The U.S.) How does your government work with  rights holders to enforce intellectual property 
rights?   
 Answer
: The Thai Government has been working closely with the right holders to combat against IP 
infringement activities, including exchanging info rmation on, and conducting raids on and seizures of 
counterfeiting and pirated goods.   The success of the suppression depends largel y on the cooperation from the owners of the 
intellectual property. As the owners of the IP po ssess the best information about the property, their 
participation is crucial in the protection of thei r intellectual property rights. Once, violation has 
occurred, it is not only the responsibility of the IP ow ner to file the case with the police, but also to 
identify the violated products and offer supporting witnesses, information on where violation take 
place and provide evidence in  the legal proceeding. 
 (The U.S.)  How many and what type of enforcement ac tions have been taken against Optical Disc 
(OD) plants under the OD Act?  
 
Answer
: Measures and enforcement actions against op tical disc piracy under the OD Act, which 
entered in force in August, 2005, could be grouped as follows; 
 
(1) Obligations of the copyright owners  
o The copyright owner who wishes to pro duce copyrighted work in the OD forms 
need to apply for a Copyright Code for th e particular copyrighted work before the 
production. WT/TPR/M/191/Add.1 
Page 110  
 
 o Mould Code is issued to each OD production factory, and a Mastering Code to 
each stamper factory. These codes will demonstrate the origin of the ODs and facilitate the “trace back” process when a pi rated OD is seized. They also prevent 
unauthorized person from producing the copyrighted work in the OD forms. 
o Before the actual production of the OD, the copyright owner is required by law to 
notify the authority regarding the type of the OD to be produced, quantity and the 
intended producing factory. As for the OD factory part, it is required by law to keep the records of the productions history and raw materials in possession. 
 
(2) Obligations of the owners of OD production machines
 
o The OD Act requires the OD factory to keep records of the production history and 
raw material used in OD production as it may be asked and inspected by the 
authority. 
o In addition, the Export-Import Act B.E. 252 2 (1979) also requires the importer of 
the OD production machine to get import license from the Ministry of Commerce 
so that the Ministry of Commerce could c ooperate closely with the Department of 
Customs to monitor and check the importation of the OD producing machine. If the imported machine is suspected to be used to produce the counterfeit and 
pirated goods, the Ministry of Commerce and the Customs Department (empowered by the Customs Act B.E. 2469  (1926)) are authorized to seize and 
not to release such machine. 
 
(3) The inspection of the DIP officials
 
o The OD Act empowers the Department of Intellectual Property (DIP) officials to 
enter a factory and inspect the evidence such as the certificate of receipt, the 
machine, the plastic particles and other raw materials and check whether the 
factory violate the law. Currently the DIP officials conduct this type of inspection 
on a daily basis. 
  
(4) Legal penalty for violators  
o The OD factory and copyright owner that does not notify the production of the 
OD shall be subject to a severe criminal offense and may be sentenced to a fine 
and/or imprisonment. 
 
(The U.S.)  Please describe the how your government allo cates resources on interdiction efforts on 
imports versus exports at the border?  Ho w is Thailand addressing the increasing quantity of 
counterfeit and pirated goods leaving your country?   
 
Answer : The Customs Department, the leading agency in border enforcement has worked very hard 
and put serious efforts in securing Thailand from importation and exportati on of IP counterfeit goods. 
If the Customs officials have a reasonable ground of  suspicion that the goods are IPR infringement, it 
is authorized to deny the releasing of such goods until the importer can prove otherwise. The 
operation of the Customs official is ex-officio.  
 
 In addition, having been facing with the pr oblem of increasing quantity of counterfeit and 
pirated goods leaving the country, the Customs Depa rtment has taken serious steps to improve the 
enforcement of counterfeit and pira ted goods transited or transshippe d from Thai ports by amending 
the Customs Act so as to empower the Customs offi cers with the authority to inspect and confiscate 
counterfeit goods entering the country for transi t and transshipment. The Thai government is 
confident that after the amendment, it could eff ectively crack down pirated goods which have used 
Thailand as an export base to third country.    WT/TPR/M/191/Add.1 
 Page 111 
 
 
   The Customs Department is also in the pro cess of establishing a unit which will be directly 
responsible for the suppression of IPR infringement . Thailand believes that this unit will greatly 
enhance the effectiveness of suppressing the impor tation and exportation of counterfeit and pirated 
goods.  
 The Thai government is happy to help its c ounterparts tracing the exporters of counterfeit or 
pirated goods. In this case, the importing country has to inform the Thai Government of the exporter 
identity, the code or identification number of the container of the pirated or counterfeit goods. 
 
 The government also encourage the right owner or trademark owners to send the example of 
the authentic goods and trademarks that pose a high ri sk of violation to the Customs officers working 
at the border as well as to sit down and work closely w ith the Customs officers a the border in order to 
help the officers identify the violated trademark or counterfeit goods.  
 The Department of Intellectual Property is plan ning to print and hand out leaflets at the 
airport warning the travelers leaving Thailand that  they might be caught abroad if they are found 
carrying pirated or counterfeit goods.  
Paragraphs 145
 
 
(Canada)  The Secretariat Report indicates that, “[i]n order to strengthen border enforcement, the 
Customs Department has proposed a draft amendmen t of the Customs Act, which would empower 
customs officers to inspect goods in transit, and transhipments, and broaden the scope of border 
enforcement to cover all IPRs.” Canada appreciates T hailand’s efforts in IPR enforcement. Could 
Thailand please provide further information on the draft amendment of the Customs Act?   
 Answer
: The Customs Department is in the process of amending the Customs Act in order to 
strengthen the country’s border enforcement, in cluding empowering the Customs officials with 
authority to inspect and confiscate goods entering the country for transit and transshipment, which 
will further increase the effectiveness of customs o fficials in the suppression of IPR infringing goods. 
  The draft bill has been submitted to the Office of the Cabinet. It is expected to be approved by 
the new cabinet after the general election in December 2007. Then, th e draft bill will be proceeding to 
the Council of State for consideration.  
Paragraphs 148
 
 
According to the Secretariat Report, regarding cri minal IPR cases, “[g]enerally a fine is imposed 
and the goods are destroyed (Table III.14).  Reportedl y, this has had little deterrent effect as:  fines 
are often reduced by 50% for a guilty plea or first time infringements; the level of fines does not meet 
the cost of taking criminal action, and is not a de terrent for infringers, as shown by the number of 
recidivists; and prison sentences are invariably suspended.” 
 
(Canada)  Could Thailand please indicate how such fines are imposed (i.e. set fines or a reduction on 
the maximum)?   
 
Answer : Thailand’s legislations provide an opportunity for a judge to determine an appropriate fine 
rate within minimum and/or maximum limitation provi ded by law. In the case that the defendant is 
entitled to a fine reduction (for example, when the de fendant is guilty for the first time or pleas guilty 
to the court), the judge would first determine the primary amount of the fine, and later decide on the 
reduction rate to be applied, providing that only the primary amount of fine is subject to such 
limitations.  WT/TPR/M/191/Add.1 
Page 112  
 
  The fine is normally determined according to  the country’s economic situation and cost of 
living. Hence, the fine imposed in Thailand has de terrent effect to the defendant even though it seems 
not very high comparing to those imposed in the other countries. However, if the defendant commits 
the same offense again in a specific period of time; the penalty imposed will be increased.  
 
 In the criminal case, the fine is imposed as a penalty to the defendant. The level of the fines 
may not always meet the cost of taking criminal act ions or deter infringers from future offense, but 
the penalty for the repeat offence will be accumula ted and the plaintiff can always seek for his/her 
damages from the civil procedures.  (Canada)  Has Thailand’s experience shown that a reduction in fines and/or less lenient penalties are 
sufficient deterrents to prevent repeat offences?   
 
Answer
: Thailand’s Copyright Act, Trademark Act and Optical Disc Production Act impose both 
fines and/or imprisonment penalties on IPR infringe rs and provide double pena lties for offenders who 
commit repeat offences within five-year period.  
  Even though Thailand’s legal system provid es several grounds for a judge to grant the 
defendant a reduction in both fin es and imprisonment penalties (such as  when a defendant commits an 
offence for the first time, pleas guilty to the cour t or providing remarkable cooperation in legal 
procedures), the system still put the defendant on th e record, and if the defendant commits repeat 
offences on a specific period of time, the pena lties imposed will be accumulated and stronger. 
  Although, we do not have statistics on the repeat offenders, we believe that the 
aforementioned system is sufficient deterrent to prevent repeat offences.  Paragraphs 148 and 149
 
 
(The U.S.)  Please provide information identifying (1) the number of people convicted for violating IP 
crimes by the IP court and (2) how many of  those defendants received sentences requiring 
imprisonment.  What actions has Thailand taken this year to combat software piracy?  
 Answer
: From January to October 2007, there have b een 5,534 criminal cases prosecuted by the 
Central Intellectual Property and In ternational Trade Court (CIPIT), of which ten cases have been 
sentenced to certain period imprisonment, while in most cases, fine penalties are imposed on the 
offenders.  
 Even without the actual imprisonment, the de fendants always suffer from the fines imposed 
by the court as well as the seizure of the pirated goods and essential machineries. Many have been 
driven out of the business. As for the cases with suspension of the prison terms, the defendants, 
nevertheless, are recorded, and will accordingly be imposed actual imprisonment if they commit 
repeat offences within a specific period of times. 
 
 As for the measures in combating against software piracy, Thailand views enhancing public 
awareness as one of the keys to combat software  piracy. As a result, it has conducted numbers of 
activities including publicizing the manual on the fair  use of copyrighted software for computer 
programs on the Department of Inte llectual Property’s website as we ll as distributing them to the 
public, organizing seminars and trai ning courses for various educational and business agencies. In this 
connection, the Commission on Higher Education is al so playing an important role in encouraging 
educational agencies to educate and enhan ce students’ awareness on this matter.  
  WT/TPR/M/191/Add.1 
 Page 113 
 
 
   The government also coordinates with Busi ness Software Alliance (BSA) in launching a 
program to facilitate software business end-users to  gain access to legitimate software at a lower 
price. This would also help encourage the bus iness end-users to use the legitimate software.  
 
 The Computer Crime Act, which was promulga ted earlier this year, has the provisions that 
authorize authorities to take legal actions against illegal activities on the internet such as illegal file 
sharing and uploading of pirated software through the internet. The Computer Crime Act together 
with the Copyright Act will help strengthen the go vernment’s power and authority to combat against 
software piracy.  
 Since the beginning of this year, Thailand h as taken legal actions against 8 large scale pirated 
software producers and 88 pirated software business- end users. The seizure of pirated software has 
been increased by 50% compared with the number of last year. 3,737 software programs and 1,568 
personal computers were seized from January to August 2007.  IV. TRADE POLICIES BY SECTOR  (1) I
NTRODUCTION  
 
Paragraphs 5   
 
(The U.S.) The Secretariat’s report notes that Thailand’s services sector has benefited from 
liberalization and reform efforts taken in line with  Thailand’s existing GATS commitments.  The 
report further notes that services is the largest contributor to Thailand’s GDP, and that additional 
GATS commitments in the context of current WTO ne gotiations could make a "major contribution" to 
improving the stability of Thailand’s trade and invest ment regime.  Nonetheless, the report notes that 
efforts at further liberalization, particularly the lifting of limitations on foreign ownership, have 
stalled. In light of the importance of trade in services to the Thai economy, and in keeping with Thailand’s stated goals of compreh ensive services policy reform, what  steps does Thailand intend to 
undertake to liberalize further this sector? 
 
Answer
: Thailand is undergoing a transition period in various areas including international economic 
policy. The current government is an interim governme nt that stepped in to resolve domestic political 
problem. The new elected government is expected to take office early next year after this December 
general election. Nevertheless, the Thai economy has been internationalized and foreign businesses 
especially in the service sectors have played very important roles in the economy. Given this backgroud, Thailand is undoubtedly  committed to trade liberalization of trade in services. 
 
(2) A
GRICULTURE  
 
(ii) Policy objectives and measures  
(b) Domestic support  
Paragraph 12
 
 
(Chinese Taipei) The report mentions that product-sp ecific support was provided mainly in the form 
of market price intervention in Thailand.  Could Tha iland please provide us with details of the market 
price intervention programmes for various crops? Furthermore, please adv ise whether the product-
specific support programmes will be  readjusted to meet the requi rements of Doha Round agreement 
or not?  
 WT/TPR/M/191/Add.1 
Page 114  
 
 Answer
: The main objective of market price interven tion program is to stabilize the agricultural 
product market price when the critical domestic price depressions occur.  Most of the price interventions of any agricultural product only take place as a temporary provision to solve the immediate problems.  Thailand’s A nnual Notifications on domestic s upport can be referred to as the 
evidences showing that the price intervention programs were occasional.   
 
 Thailand is ready to comply with the dom estic support requirement of the Doha Round 
agreement if the negotiations are concluded.  Paragraph 13
 
 (Chinese Taipei) Thailand’s rice policy consists of ensuring domestic stability and supply (through 
control of the buffer stock), providing soft loans  to farmers through the state-owned Bank for 
Agriculture and Agricultural Cooperatives and the operation of a pledging scheme. Could Thailand please provide details of the rice policy and the res ults of its implementation over the most recent 3 
years?  
 
Answer
: The main objective of Rice Pledging scheme is to stabilize the domestic price of rice 
particularly at the early harvest season.  Farm ers would deposit their paddy as a pledge with 
government at the beginning of the harvest season when the market price is low and repossess the 
pledge a few months after at a higher price, or th ey can leave their pledge to the government.  The 
pledging price is set at the average market price from the previous year. 
 
 Detailed results of the Rice Pledging Scheme’s  implementation are shown in the 2 tables 
below:  
Share of Domestic Producer's Participating the Rice Pledging Scheme 
Year Domestic Producers Participating 
the Scheme (persons) Total Producers (persons) Share (%) 
2003 371,061 15,569,933 2.4 
2004 539,810 15,644,954 3.5 
2005 648,894 45,649,444 4.2 
2006 159,426 16,657,090 1.0 
 
Share of Domestic Production Benefiting from the Rice Pledging Scheme 
Year Domestic Production Benefiting 
(tons) Total Production (million tons) Share (%) 
2003 3,542,429 29.47 12.00 
2004 5,295,237 28.54 18.50 
2005 5,291,831 29.82 17.70 
2006 1,809,316 29.43 6.15 
 
Paragraph 15  
 (EC) It is stated that "The Government plans to  provide support, such as technical assistance, 
technology, seeds, and bio-fuel plants, for fuel- related crops." Could Thailand clarify when the 
Government plans to introduce such support measures and how these measures would qualify in terms of impact on trade?  
 Answer
: Thailand has already started to support the fuel -related crops since 2006.  It should be noted 
that all of the supports are “green” and “S&D” type and consistent with the WTO rules and  WT/TPR/M/191/Add.1 
 Page 115 
 
 
  regulations.  The amount of the supports is very small compared with value of production of these 
crops. Therefore, it should not have an impact to international trade.    
(3) E
NERGY  
 
(i) Hydrocarbons 
 Biofuels
 
 
(Brazil) In view of the growing importance of biofuels as a source of renewable fuels for motor 
vehicles, could Thailand comment on the possib ilities for cooperation in ACMECS Region for the 
development of biofuels production?  
 
Answer : Cooperation in the ACMECS Region for the de velopment of biofuel production has already 
been initiated. During the discussions among Ca mbodia, Lao PDR, Myanmar and Thailand in 
mid-2004, it was determined, among others, that Thailand’s experience and expertise in biofuel 
development would be beneficial to practical a pplications in other ACMECS member countries. 
  Thailand, via the Department of Alternative Energy Development and Efficiency (DEDE) of 
the Ministry of Energy, has cooperated with Camb odia in setting up a project on the study of crop 
production potential for biofuels. The cooperative projects with Lao PDR and Myanmar are ongoing, 
focusing on the community-based biodiesel demonstration projects, using oil plants, such as jatropha, as feedstock.   
 
(ii) Electricity
 
 
Paragraph 30  
 
(Chinese Taipei) We note that the EGAT sells elec tricity to the MEA and PEA, and those two sell 
electricity to power customers. We would appreci ate knowing whether these two companies, MEA and 
PEA, are public-owned and regionally franchised? If so, is there any plan to privatize both of them or 
remove the restriction on private participation?  
 
Answer : The Metropolitan Electricity Authority (MEA ) and the Provincial Electricity Authority 
(PEA) are SOEs established by Act of Parliame nt – the MEA Act (1958) and the PEA Act (1960). 
The MEA and PEA are in the same business: electri city distribution. However, the scope of their 
operation is demarcated on geographical lines. The MEA is responsible for the Bangkok metropolitan 
and three adjacent provinces areas, while the PEA is tasked with electricity distribution for all other 
75 provinces. As public corporations, both of them are wholly owned by the RTG and currently there 
is no plan for their privatization.  
  As regard public participation in electricity business, there is no restriction on generation and, 
at the present, this sector contains a number of play ers, both public and private including Small Power 
Producer (SPP) and Independent Power Producer (IPP) . In so far as distribution is concerned, a 
license is required for market access and where connection to the transmission grid system of Electricity Generating Authority of Thailand (EGAT) is required, EGAT approval is necessary.        
 
Paragraph 32
 
 
It is stated in the Report that, according to the Court, the EGAT cannot be privatized and must remain 
a State-owned enterprise.  
 
(Chinese Taipei) Could the Thai government please exp lain its reasons for opposing the privatization WT/TPR/M/191/Add.1 
Page 116  
 
 of the EGAT?  
 
Answer
: The privatization of EGAT was opposed by th e Foundation for Consumers and its associates 
on the grounds that the implementation of significan t procedures to corporatize and privatize EGAT 
had not properly complied with the governing law and regulation.  Therefore, the two Royal Decrees 
relating to the corporatization of EGAT, which were  the results thereof, were considered null and 
void.  Hence, EGAT’s status remains a state-owned enterprise. 
 
(Chinese Taipei) Does it plan to further encourage pr ivate investors to partic ipate in the generating 
sector with a view to expanding the market share?  
 Answer
: The Thai government has been and will continue encouraging private investor participation 
in the generating sector.  For example, regulations on the power purchase from Small Power Producers (SPPs) and Very Small Power Producers (V SPPs) have been revised to facilitate more 
participation of the private producers. On 4 Sept ember 2006, the government approved the increase of 
capacity purchase from VSPPs from ≤1 MW to ≤10 MW each.   
 (5) S
ERVICES  
 
Revisions of legal Act  
 
(Switzerland)  The Thai administration has been preparing a number of draft revisions of legal acts 
with a view to submit them to the legislative br anch at a later stage. A number of those legal acts 
pertain to services or investment. Could Thailand e numerate the legal acts pertaining to services or 
investment (including acts of general nature su ch as the Foreign Business Act) for which the 
administration has prepared projects of revisions so far?  
 
Answer : Legal acts that are being revised or review ed include the Foreign Business Act, Life and 
Non-Life Insurance Act, Financial Institutions Businesses Act (FIBA), Retail and Wholesale Act, 
Trade Competition Act, and Corporatization Act.  
 
Postal and Courier  
 
(EC) Could Thailand clarify on its existing reg ime for postal/courier services including express 
delivery, including possibilities for 100% foreign ownership and licensing requirements? 
 
Answer : The Postal Directive is a collection of rul es, regulations, orders or announcement to be 
adhered to in accordance with either the Postal Ac t B.E. 2477 (1934) or the Acts of the Universal 
Postal Union (UPU).      The Postal Directive classifies “Postal items” into 3 types:   1.  Letter-post items (5 types of letter- post items are letters, postcards, printed  
matters, small packets, literature for the blind) 
 2.  Postal parcels  
 3.  EMS   The Postal Directive also provides the defin itions of the three types of “Postal items”.  
 
 Specific provisions in the Postal Directive pr ovide for Thailand’s Post to have a monopoly 
according to Postal Act B.E. 2477, i.e. letters a nd postcards and the exempted cases when letters and 
postcards are dispatched by any ot her means than by postal routes. 
  WT/TPR/M/191/Add.1 
 Page 117 
 
 
  (ii) Overall commitments under the GATS  
Paragraph 50-51
 
 
Thailand is currently revising its Foreign Busin ess Act affecting a number of services sectors.  
 
(EC) Could Thailand provide us with further clarific ations on the latest state of play regarding such 
revision and in particular of what exac tly the amendments provide for?  
 
(EC)  Could Thailand demonstrate that any amendment of its domestic legislation will not contravene 
the letter and spirit of its GATS commitments? 
 
Answer : Please refer to answers provided under Chapters III.   
 
(iii) Banking, finance, and insurance 
 
(a) Banking and finance  
Paragraph 58
 
 
(Canada) The Secretariat Report states that the Mini ster of Finance has the mandate to grant, refuse, 
suspend or revoke commercial banking licenses. Ca nada understands that the issuance of a new 
commercial bank license also requires Cabinet approval. Could Thailand please clarify whether 
Cabinet may overturn a decision by the Minister of Finance to grant a new commercial bank license?  
 
Answer : According to the Commercial Banking Act and th e draft Financial Institutions Business Act, 
the consideration to grant licenses to both domestic  commercial banks and foreign bank branches falls 
under the authority of the Minister of Finance, who may report to the Council of Ministers for acknowledgment. 
 
Paragraph 59
 
 
(Australia) Australia notes from the Secretariat’s rep ort that an increase in the foreign equity limit for 
banks, from 25% to 49%, is included in Thai land’s new commercial bank law, the Financial 
Institutions Businesses Act (FIBA), which was being de bated in the Council of State in June 2007 Can 
Thailand provide Members with fu rther information regarding the tim eline for implementation of the 
new Financial Institutions Businesses Act?  
 
According to the Secretariat report, a foreign bank  is now allowed to establish a subsidiary. 
 
(EC) Could Thailand please provide an update on th e state of play of the Financial Institutions 
Business Act (FIBA), which accord ing to the Secretariat Report was in June 2007 be ing debated in 
the Council of State?  
(Hong Kong) As stated in the Secretariat Report,  an expansion of the foreign ownership limit from 
25% to 49% has been included in the Financial Institutions Business Act (FIBA) and will take effect once the FIBA passes all remaining legislative pro cedures.  Would Thailand share with us the 
expected timeframe for the comple tion of the legislative exercise?  
 
Answer:
 The draft Financial Institutions Business Act (FIBA) has passed the consideration by the 
Council of State and is currently under the review by the National Legislative Assembly (NLA). Upon 
the NLA’s approval, it will be submitted to Hi s Majesty the King and announced in the Royal 
Gazette. The new legislation will become effective 180 days after its announcement. WT/TPR/M/191/Add.1 
Page 118  
 
  The timeline and effective date of the draft FIBA  will therefore be subject to the consideration 
by the NLA.  If the NLA’s term ends before the draft FIBA is approved, the new Parliament may 
continue the consideration process if the newly appoi nted Council of Ministers makes a request within 
sixty days.   (EC) Is Thailand considering including the establishment of subsidiaries in its DDA offer? 
 
(EC) In addition, we note that a subsidiary can only ope n up to four branches. Alternatively, a foreign 
bank can maintain a single branch status, but is not permitted to open an additional branch. These 
branch limitations are very restrictive. Furthermore, capital requirements for branches are very high. 
Is Thailand planning to relax these limits on branchi ng and sub-branching, which increase the cost of 
doing business in Thailand?  
 
(Chinese Taipei) It is stated in the Report that th e FSMP II is to continue with the aim of enhancing 
competition and efficiency through fu rther deregulation of the banki ng industry’s scope of business 
and its liberalization. It is our understanding that the Thai government has placed a moratorium on 
granting new licenses to foreign bank branches. Does it intend to include deregulation of the above-
mentioned measure in the FSMP II? If so, could the Thai government please provide details of its 
schedule of specific liberalization?  
 
(Korea)  Although Korea is one of Thailand’s major tr ading partners, there are currently no branches 
of Korean banks in Thailand. To promote investment fr om Korea to Thailand as well as to meet the 
needs of an increasing number of Korean tourists, th ese branches must be established in Thailand. In 
August 2003, a Korean bank submitted to the Minist ry of Finance a Memorandum on its intention to 
establish a branch in Thailand. Korea sincerely hop es that the Thai government will consider this 
matter favorably.   
 
Answer
: At present Thailand is undergoing process of de veloping phase II of Financial Sector Master 
Plan (FSMP) (for banking sector), which will take into account consideration on increasing number of 
new banking licenses as well as subsidiaries.  In add ition, the Financial Institutions Act is also under 
the revision process.  Therefore, decisions on KDB  application for banking license will have to be 
withheld until both Financial Master Plan ph ase II and Financial Institution Act are completed . 
  More generally, the FSMP further guided the broadening of financial services access, 
efficiency enhancements and consumer protection. The licensing regime was rationalized in order to 
clarify the overlapping scopes of business of different  types of financial institutions. Furthermore, the 
second phase of the FSMP is currently at the drafti ng stage and is to be completed in 2008. The 
drafting process emphasizes industry feedback from bot h Thai and foreign banks. This will continue 
the aim of enhancing competition and efficiency  through further deregula tion and liberalization.  
  Whether or not Thailand will include developm ents of our banking sector in the DDA offers 
or not will depend on policy of the new governme nt as well as our assessment of progress of 
negotiations in other areas.    
 
(b) Capital markets  
Paragraph 69
 
 
(Chinese Taipei) The report briefly mentions t hat the Thai capital markets have expanded, with 
foreign investors strengthening their presence.  How ever, as we know, on 18 December, 2006, to 
counter dubious speculation that made Thai stocks dr op by 18 per cent, the central bank of Thailand 
announced a measure which required offshore investors to  keep their funds in the country for at least 
one year, or to face stiff penalties for early withdr awal, such as being allowed outward remittance of  WT/TPR/M/191/Add.1 
 Page 119 
 
 
  only two-thirds of their funds.  Though Thailand revoked the aforementioned measure a day later, the 
move caused foreign investors much concern, and regulators hesitated to  allow investors to invest in 
Thailand while there was the perception of inadequate investor protection in the region. We would 
like to know whether Thailand applies a clear cr iterion to the adoption of capital controls or 
equivalent measures with respect to foreign investors. 
 Answer
: The Unremunerated Reserve Requirement (URR) measure was aimed at curbing excessive 
appreciation of the baht.  During the first eleven mo nths of 2006, the baht had appreciated by more 
than 16% against the dollar. Though the surplus in th e current account partly contributed to the baht 
strengthening, significant pressure came from “hot money” or speculative inflows trying to profit 
from the expected baht appreciation. This had cr eated almost a one-way bet on the baht. If this 
situation were allowed to continue, the baht would overshoot too much and too fast, causing 
disruptive impact on the economy and threatening systematic stability.  
It is important to note that the implementa tion of the URR measure was adopted only after 
other more conventional methods, such as allowing great er FX flexibility, FX intervention or targeted 
measures, had failed to slow down the pace of the ba ht appreciation. The authorities fully realize that 
the measure of this nature does impose some ineffi ciency to the economy, while its effectiveness is 
likely to erode overtime. The measure therefore is intended to be employed only temporarily.  
 
The URR measure requires anyone with transactions involving the exchange to the baht to set 
aside 30% of the total fund amount with the comme rcial banks for one year.  If the fund stays in 
Thailand for one year, the reserved money will be retu rned to investors in full.  If the fund is moved 
outside Thailand before one year, one thirds of the reserved amount (not of the total fund amount) will 
be deducted as penalty. Thus, it is a price-based c ontrol measure, designed to put sand in the wheel by 
raising the relative cost of capital of  short-term inflows into Thailand. 
 
 The measure is applied to all businesses and i nvestors on a non-discriminatory basis, as Thai 
and foreign investors are treated equally.  
In the implementation of the URR, the authoriti es have tried to focus on the transactions in 
which speculators are likely to employ as a channel to  speculate for short-term currency gain. We also 
tried to avoid imposing unnecessary burdens as well as minimize the impacts on businesses and 
investors with genuine long-term investment in Thailand.    Furthermore, the measure is applied only to ne w inflows; it does not restrict or impede the 
movements or transactions involving existing funds in Thailand prior to the adoption of the measure. 
 
 As previously stated, the URR measure is only intended to be employed temporarily. Since its 
implementation, the BOT has relaxed much of the r estrictions. Currently, the remaining restrictions 
are just only for those FX transactions without unde rlying and for the investment in debt securities, 
loans and unit trusts that are not fully hedged. 
 
Paragraph 72
 
 According to the Secretariat report, the Ministry  of Finance does not issue new broker and dealer 
licenses, and activities such as underwriting, deali ng, investment advisory, and fund management are 
closed to firms with majority foreign equity. 
 
(EC) Is Thailand planning any relaxation of th ese limitations that would seem to impede the 
development of financial markets?  
 
 WT/TPR/M/191/Add.1 
Page 120  
 
 Answer
: The Thai government has already planned a nd announced a roadmap to liberalize securities 
business within 5 -8 years. The plan included phasing from relaxing until lifting limitation of number of broker and dealer licenses to qualified “fit and proper” requirements applicants. The new license 
will be granted in the form of “single license” allowi ng the license holder to engage in a full range of 
securities businesses. Those who seek to engage in a specific category of securities business will be 
able to apply for a “boutique services” license.  
  The new licensing regime has been accepted in principle by the Cabinet since September 25, 2007. Relevant draft rules and regulations are expected  to be issued as Ministerial Regulations by the 
Ministry of Finance in due course. 
  
(EC) Could Thailand please provide an update on the state of play of the draft amendment to the 
Securities and Exchange Act, which according to th e Secretariat Report was approved by the Cabinet 
in February 2007 and at time of writing of the re port was being considered by the Council of State?  
 
Answer
: As already updated in the latest version of Secretariat report, as of end-November 2007, the 
draft amendments to the Securities and Exchange Act have gone through consideration of the Office 
of Council of State, confirmed by the Cabinet since October 30, 2007 and pending only endorsement 
by the National Legislative Asse mbly to become effective. 
 
(c) Insurance 
 
Paragraphs 76 and 77  
 
(EC) According to the Secretariat report, most insurance companies have foreign shareholdings, but 
these are capped at a very low 25 percent (see footno te 90). Could Thailand please provide an update 
on the state of play of the draft amendmen t to the Life and Non-life Insurance Acts?  
 (The U.S.) The Secretariat’s report observes that Thailand’s liberalization plan for insurance – 
initiated in 1995 – has been stalled at “stage two” since the previous Trade Policy Review in 2003.  
What is the status of your insurance liberalization plan, and when do you intend to move to stage 
three of this plan? 
 (Hong Kong) We are encouraged to note that the Thai Government is amending the current Life and 
Non-life Insurance Acts so as to, among others, raise the permitted level of foreign ownership from 
25% to 49%.  We would be grateful to know the latest progress of the legislative exercise and the 
expected timeframe for its completion.  
 (Australia) Australia notes from the report by T hailand that Thailand is currently implementing the 
second stage of a three part liberalisation plan fo r the insurance industry Australia welcomes the 
planned lifting of foreign equity limits from 25% to  49% under the second stage of the plan, and also 
the full liberalisation foreshadowed under stage three of the plan. 
 
(Australia) Can Thailand confirm that the 24 p ercentage point increase in the foreign equity limits 
(from 25% to 49%) is still included in the current dr aft of the amended Life Insurance Act B.E. 2535 
(1992) and Non-Life Insurance Act B.E. 2535 (1992) (as approved by Cabinet in March 2004), and also provide Members with furth er information regarding the timelin e for implementation of these 
amended Acts?  
 
Answer
: Change in foreign equity limits in insura nce companies requires amendment to the Life 
Insurance Act and Non-Life Insurance Act.  As of  13 November 2007, both Dr afts amendments (Life 
Insurance Draft and Non-life Insurance Draft) have completed the stage of revision by National 
Legislative Assembly’s Extraordin ary Committee. It is scheduled as a high priority agenda to be  WT/TPR/M/191/Add.1 
 Page 121 
 
 
  considered approval by the National Legislative Assembly, possibly before end of December 2007. 
 
According to the new Drafts, Foreign owners hips in a local insurance company can be 
expanded up to 49 percent of the company’s issued  shares (with voting right) subject to approval by 
the “Insurance Commission”. Th e Insurance Commission was recently established on 1 October 2007. 
 
 The Secretariat Report describes the liberalizati on plan for insurance, which was initiated in 
1995.  However, it appears that the amendments to the FBA that were being contemplated until last 
August would undo much of the progress seen to date  in the liberalization plan.  We understand that 
banks would be exempted from the FBA, but it is unclear whether the equally important financial 
services sub-sector of insurance will also be exempted.   
 
(Canada) Could Thailand please indicate whether the financial services sub-sector of insurance 
would also be exempted from the FBA? Could Thailand explain the rationale for the different 
treatment of the banking vs. insurance sectors?    
 
(Canada) Could Thailand please indicate whether existing foreign companies would be grandfathered 
or forced to divest their assets as  a result of the proposed amendm ents to the FBA? If so, how does 
Thailand plan on regaining investor confidence that  is bound to decrease as a result of this law?  
 
Answer : As the amendment of the FBA remains unclear, it is too premature to comment on these 
issues.   
 
(Canada) Could Thailand please indicate whether fu rther foreign ownership restrictions would be 
placed on the banking and insurance sectors?    
 Answer
: Financial Master Plan phase II, Financial In stitution Act and amendments of Life and Non-
Life Insurance Acts are gearing towards more liberali zation. It can be said that the future direction is 
heading towards liberalization rather than putting up more restriction.  
Paragraph 81
 
 
The Secretariat Report notes that, with respect to reinsurance agreements, the Department of 
Insurance (DOI) encourages domestic retention in segments of the market where local companies 
have the capacity and potential to assume risks. 
 
(Canada) Could Thailand please clarify how the DOI “encourages domestic retention” in practice?  
 
Answer : As the insurance supervisory authority, Office of Insurance Commission (OIC), compiles 
data of the Thai insurance market in which OIC makes analysis regarding loss ratios in respective 
classes of insurances. Therefore insurers may be en couraged to consider more retention in some 
insurance classes which is relatively low loss ratios. 
 (Canada) Does this practice obligate insurers to ced e risks to local reinsurance companies in market 
segments where local companies have the capacity to assume the risks?  
 
Answer
: This practice does not obligate insurers to cede risks to local reinsurance companies by 
means of law and regulation. However, it is rather a practice in the market to cede a portion of risk to 
local reinsurance companies which was esta blished by insurers in the market.  
 
(EC) Could Thailand please explain whether it has  plans to reduce domestic  retention requirements, 
considering the ultimate aim of risk diversification?  
 WT/TPR/M/191/Add.1 
Page 122  
 
 Answer
: At present, the government does not plan to reduce domestic retention requirements.  Any 
change on this policy will have to be initiated by the new administration.    
Paragraph 105-108 of the Government Report
 
 
(Australia) Will the Office of the Insurance Sup ervision and Promotion Commission Act (approved by 
Cabinet in February 2007), which would establis h an independent regulatory agency for the 
insurance industry, also empower the new regulat ory agency to licence new insurers (without need 
for Cabinet approval of individual licence applications)?  
 Answer
: The authority of the Insurance Commission involves regulating and supervision of both life 
and non-life insurance. The authority on grantin g and revoking licenses is however still under the 
consideration of Finance Mini ster with Cabinet approval. 
 
(iv) Telecommunications 
 
Paragraph 84-86  
 
(Korea) According to footnote 94 of the Secretaria t report, neither TOT nor CAT have been privatized 
yet. Please inform us of the current status and the future plans for the privatization of TOT and CAT.  
 
Answer : TOT public company and CAT telecom public company limited were established as a result 
of the corporatization of Telephone Organizati on of Thailand and Communications Authority of 
Thailand in 2003 and 2004 respectively. Since corpora tization, the Ministry of Finance has been the 
sole shareholder in these companies. Currently th ere is no plan for privatization of both TOT and 
CAT. The government has purposed a bill to replace Co rporatization Act 1999 with a view to laying 
down clearer rules on corporatization and privatiza tion (share offering). B ecause of upcoming general 
election in December 2007, decision making on priva tization of both companies will be make by the  
new administration. In spite of the sole ownership of the Ministry of Finance, both companies are now 
regulated like all other telecommunication provid ers by telecommunication providers by the NTC.    
 
Paragraph 87  
 
(Korea) According to the Secretariat report,  the maximum allowed foreign ownership in 
telecommunication operators was changed from 25% to any figure between 49% and 100%, 
depending on the type of business. Please provide us  with details on the maximum percentage of 
foreign ownership for each business category.  
 
Answer : Type I: A license granted to a business ope rator who operates without his or her own 
network. 
 
 Type II: A license granted to the business opera tor who operates with or without his or her 
own network intended for a limited gr oup of people, or who provides services that have no significant 
impacts on free and fair competition or on public interest and consumers. 
 
 Type III: A license granted to a business ope rator who operates his or her own network 
intended for general public, or who provides services that may cause a significant  impact on free and 
fair competition or on public interest, or  services that require special consumers. 
  Applicants for Type Two and Type Three li censes shall not be a foreigner under the Foreign 
Business Act. 
 
  WT/TPR/M/191/Add.1 
 Page 123 
 
 
  (Korea) Do the restrictions on foreign ownership ap ply only to direct foreign investment or to both 
direct and indirect foreign investment?  
 
(Korea) Are there any additional conditions such as public interest test and/or  review procedures 
applied to foreign investors? If so, please explain them in detail. 
 Answer
: At present, the Telecommunication Act (2006) sets out that Type II and Type III telecom 
operators must not be a “foreigner” according to th e Article 3 of the FBA. The issues of direct or 
indirect foreign investment as well as the consideration are determined under the FBA.   (Japan) While there are no limitations on the foreign e quity participations of Type I operators, there 
remains the limitations on the foreign equity partic ipants of Type II and III operators, according to 
the revised Telecommunication Business Act. Japan w ould like Thailand to indicate whether Thailand 
has an intention and any specific plan to make a further relaxation of the limitation of the foreign 
equity participation. If the Government has no inte ntion and plan as to the relaxation, please explain 
the difficulty in doing so.  
 
Answer
: There are no plans to further relax the limita tion on the foreign equity participation of 
Type II and III operators.  (Japan) While the domestic regulation allows Type  I and II operators to supply telecommunication 
services on a non-facilities basis, the current offer from  Thailand under the services negotiation of the 
DDA puts the reservation, ‘the services in the Sche dule of Specific Commitm ent shall be on facilities 
basis’. This reservation means not to include telecommunication services on a non-facilities basis. 
Japan would appreciate it if Thailand provides specifi c domestic laws and regulations which prohibit 
Thailand from offering telecommunication services on a non-facilities basis and indicates difficulty in 
offering telecommunication servi ces on a non-facilities basis.  
 Answer
: The new Constitution has to take into  account for further liberalization. 
 
(Japan) Japan understands that the do mestic regulatory regime in T hailand allows Type I operator 
for resale service. Could Thailand  provide specific information on the domestic regulatory regime 
such as name of laws and license conditions, with regard to the resale service supplied by Type I 
operator.  
 Answer
: At present resale service provider can request for type I license under the Announcement of 
the NTC on Telecommunication Business in the Ty pes of Wholesale and Resale Service that has 
entered into force since 29 December 2006. Resale operators have rights, duty and responsibility 
under the law and the contract directly to service consumers.  Moreover, the resale contract must comply with NTC directive on the Standard of Contract to Provide 
Telecommunication Service (2006) which entere d into force on September 25, 2006.   
 
(The U.S.) As noted on page 127 (paragraph 87) of the Secretariat’s report, Thailand has made 
progress towards liberalizing its telecommunications  market and has introduced regulatory oversight 
in this sector.  Thailand has failed, however, to reflect these changes in its WTO schedule, as it 
committed to do in 1997, when it pledged to intr oduce such changes into its GATS schedule no later 
than 2006.   Specifically, Thaila nd should update its schedule to reflect both the new foreign equity 
limits, and also attach to its schedule the Refere nce Paper on regulatory principles (developed in the 
Negotiating Group on Basic Telecommunications) whic h reflects the regulatory changes Thailand has 
already implemented.  
 
(Australia) Australia notes that Thailand has  implemented a number of important pieces of 
telecommunications legislation since the Uruguay  Round was concluded (see paragraphs 118–123, WT/TPR/M/191/Add.1 
Page 124  
 
 page 22-23, WT/TPR/G/191).  Thailand established an independent regulator in 2004.  Most recently, 
important liberalisation and pro-competiti ve reform was outlined in the 2005 – 2007 
Telecommunications Master Plan.  However, Tha iland’s revised Doha Round offer of November 2005 
proposes no amendments, updates or improvements of  Thailand’s (now outdated) commitments on 
telecommunications. Noting these various reforms , is Thailand’s regulatory framework now 
consistent with the principles set out in the GATS  Telecommunications Reference Paper (TRP)?  If so, 
is Thailand considering including adoption of the TRP in its second revised Doha Round services 
offer?  
 
Answer
: Thailand recognizes the TRP as universal regulatory principles. Since the establishment of 
the National Telecommunications Commission of Thailand, the NTC has issued many regulations to 
ensure that Thailand’ telecommunications regulati ons are in line with the TRP. However, some 
additional regulations still needed to be introduced  in order for Thailand to fully comply with the 
Reference Paper.  The NTC is in the pro cess of domestic consultation on some issues.    
 (The U.S.) When does Thailand plan to implement its 1997 commitments, which are now almost one year overdue?   
 
(The U.S.) What are Thailand’s plans to offer fu rther liberalization in the ongoing Doha negotiations, 
particularly with regard to foreign equity?  
 
(EC) In its GATS schedule of commitments, T hailand committed itself to the passage of the 
Communications Act in 2006 in market access, national treatment and additional commitments 
column. Could Thailand inform us whether the co mmitment has been fulfilled and in the case that it 
has, provide us with detailed information on th e specific act(s) implementing this commitment?  
 
(Hong Kong) We note with appreciation that amendments had been made to the Thai 
Telecommunications Business Act in November 2 005 to change the maximum allowable foreign 
ownership in telecommunication operators from 25% to between 49% and 100%, depending on the 
types of business.   Noting the commitment in its  existing GATS schedule to introduce the market 
access and national treatment elements as contained in the new communication acts, we would like to 
know Thailand’s plan to introduce the relevant market  access and national treatment elements into its 
schedule.  
Answer
: We are now considering options to improve our  commitments. However, the final decision 
will have to be made by the incoming administration .   
 (The U.S.) Thailand has long been  a difficult market for foreign sate llite operators. What is the basis 
for Thailand’s current policy of discriminati ng against foreign satellite operators, who are not 
permitted direct access to customers in Thailand?  What are Thailand’s pl ans for liberalizing this 
sub-sector?  
 
Answer
: The Government does not impede the entry of  foreign satellite operators. However, direct 
access is not permitted. An operator has to set up an  entity in Thailand, as the Government wants to 
ensure that there will be person in Thailand who w ill be responsible and accept liability for any claim. 
 
The revised version on the Foreign Business Act, wh ich was withdrawn in August, and the revised 
Telecommunication Business Laws attempted to exte nd the definition of “foreign company” affecting 
negatively the openness of Thailand’s telecommunica tion market. Although the procedure was halted, 
it appears now that steps are taken to proceed with the legislative process to adopt the law. 
 (EC) Could Thailand elaborate further on the state of play of the adoption process of the abovementioned law?  WT/TPR/M/191/Add.1 
 Page 125 
 
 
  Answer : Please refer to answers to Chapter III. 
 
(EC)  Could Thailand confirm whether any legislativ e initiatives will not eventually worsen the actual 
liberalisation process of the telecommunications sector?   
 Answer
: As the law needs to be passed by the Sena te, the Government cannot predict what the 
outcome will be. There are some concerns about th e possible negative impact of trade liberalization. 
The Government’s role is to provide accurate inform ation to ensure that the legislative takes into 
account the benefits of trade liberalization.  (EC) It appears that the new constitution in Tha iland will have an impact on the level of foreign 
ownership in certain infrastructure areas. Could T hailand indicate how foreign ownership is defined 
in this regard and whether this could influ ence the license and concession policies in the 
telecommunication sector?  
 Answer
: The Government is now studying the implicati ons of section 84 (11). If necessary, the issue 
may need to be sent to the Constitutional Court for deliberation and interpretation. 
 
Paragraph 91  
 
(Japan) The Secretariat report states, “the NTC an nounced in late 2005 that it was planning to 
liberalize International Internet Gateway (IIG) s ervices”, while the Gov ernment of Thailand 
maintains the restriction on the gate way services in the mode one and two supply in its offer of the 
services negotiation. Japan is of the view that  such domestic reform will contribute to the 
improvement of the reservation in the offer made by Thailand. From this point of view, could 
Thailand explain what kind of domestic regulati on is regarded as measures to prevent further 
commitment of the market access to Thailand?  
 
Answer : At present, Internet Gateway (IIG) Service operators can apply for Type II and Type II 
licenses under terms and conditions stated in the Ann ouncement of the NTC.  We are now considering 
options to improve our commitments in this area. Ho wever, the final decision will have to be made by 
the incoming administration.    
Paragraph 90 and 92/Paragraph 120 of the Government Report
 
 
(Japan) The Government and Secretariat reports explain  that new domestic regulation in such area 
as interconnection rule was introduced in or der to promote further competition in the 
telecommunication market. In this light, could Thai land explain the current situation of developing 
and introducing laws and regulations in the tel ecommunication sector, in accordance with each 
provision of ‘the Reference Paper’ in the telecommunications services negotiation?  
 
Answer : The NTC has issued many regulations to en sure that Thailand’ telecommunications 
regulations are in line with the TRP. However, we still have had difficulty implementing the NTC 
regulations, and therefore we want our NTC regulations to be implem ented for a period of time before 
we commit to comply with the TRP.  
 
Paragraph 121 of the Government Report  
 
(Japan) The Government report states, “The Commi ssion may prescribe the prohibition that the 
applicant for certain natures or categories of teleco mmunications business who is a juristic person, 
shall not commit any other act which has the nature of business takeover by a foreigner”. Japan 
understands that along with the revision of the Foreign Business Act which was withdrawn this August, the Government of Thailand has been in the process of drafting new regulatory rules which WT/TPR/M/191/Add.1 
Page 126  
 
 prohibit specific action of foreign services suppli ers under the revised Tel ecommunication Business 
Laws. Japan is concerned that new regulatory rules will broaden the definition of a “foreign 
company”, as well as will adversely affect the openn ess of the telecommunication market in Thailand 
consequently. In this context, please explain the current situation of drafting the new regulatory rules.    
 
Answer
: The NTC held a public consultation on this issu e earlier this year but it has not reached a 
final decision yet.   
 
Concession conversion  
 
(Australia) What is Thailand's current pl an for telecommunications concession conversion 
arrangements and what are the implications of S ection 84 (11) of the new constitution on ownership 
of telecommunications services and infrastructure? 
 Answer
: We are still looking for appropriate solutions to the issue of telecommunications concession 
conversion arrangements. Regarding section 84 ( 11) of the Constitution, because it is a new 
constitution for Thailand, the Government is now st udying the implications of section 84 (11). If 
necessary, the issue may need to be sent to the Cons titutional Court for deliber ation and interpretation. 
 
(v) Transport 
 
(b) Maritime transport 
 Paragraph 99
 
 
(Japan) The Secretariat report states, “Goods importe d directly or indirectly by government agencies 
or public enterprises are reserved  for Thai-flagged vessels”. As long as Thailand’s commitment of 
maritime transport agreed under the Uruguay Round negotiation is concerned, Thailand has no 
reservation in its commitment of mode one in the sub-sector of passenger and freight transportations, 
except for the freight transports between Thailand and China, and between Thailand and Vietnam. In 
this context, please explain the difference between the description by  the Secretariat report and the 
commitment by Thailand.  
 
Answer : Goods imported directly or indirectly by  the government is considered government 
procurement by the Thai government. It is eviden t that this regulation is only applied to the 
Government import and not related to purchases of private sectors.  
(vi) Tourism 
 Paragraph 128 of the Government Report
 
 
(Canada) The Government Report cites the functions of  the Ministry of Tourism and Sports and the 
Tourism Authority of Thailand. How do these entities relate to th e Committee for National Tourism 
Policies, which is chaired by the Prime Minister?   
Answer
: The Ministry of Tourism and sports produces a national tourism strategy to maximize the 
tourism contribution to the nationa l economic and social well-being of  the country. Then, this national 
tourism strategy is submitted to the Committee for National Tourism Policies, which is composed of 
representatives from different government offices for consideration and approval.  
  WT/TPR/M/191/Add.1 
 Page 127 
 
 
  Paragraph 110  
 The Secretariat Report states that a Committee for National Tourism Policies is responsible for 
preparing tourism plans and policies.  
 
(Canada) Outside of increasing the movement of  domestic and foreign tourists and investment 
incentives, what is the scope of the Committee’s tourism plans and policies?  
 
Answer
: Apart from considering and passing the national tourism strategy submitted by the Ministry 
of Tourism and Sports, the committee is responsible for taking care of any tourism problems that have 
occurred while also implementing the tour ism projects and providing suggestions.  
 
(Canada) What are the Committee’s priorities u nder the Tourism Master Plan? Are these the 
priorities cited in the Go vernment Report, paragraph 128?  
 Answer
: The committee’s priority under the Tourism Mast er Plan is to expand the capacity of tourism 
in competitive markets, which are st ated in the Government Report. 
 
(Canada) What is the time frame of this Master Plan?  
 
Answer : The time frame of this Master Plan is 2004-2008. 
 
Paragraph 112  
 
(Canada) According to the Secretariat Report, as of September 2005, 116 hotel and resort properties 
were participating in the voluntary star rating cer tification programme. What percentage of the total 
number of hotel and resort properties in Thailand does this figure of 116 represent?  
 
Answer : In 2006, 116 of the 2,599 hotels had voluntarily  participated in the star rating program. In 
2007, 162 hotels are voluntarily participating in the star rating program. 
 
Paragraph 115  
 
(Canada) The Secretariat Report states that the A ssociation of Thai Travel Agents has proposed 
longer temporary work permits for foreign guides and tour operators but that no action has yet been 
taken by the Immigration Bureau and Labour Mini stry. When does the Gover nment expect action to 
be taken? What are the chances of getting a favourable outcome?  
 
Answer : This issue is still under consideration 
   
 As stated in The Tour Operation Busin ess and Tour Guide Act B.E. 2535 (1992), the 
occupation of guide or tour opera tor is reserved for Thai nationals. Thailand has no plans to amend 
this Act.   Paragraph 113-115
 
 (Hong Kong) We understand from the Secretariat Repor t that Thailand maintains various limitations 
and requirements for the tourism and related industri es, such as the 49% foreign equity cap and 
nationality requirements for tourist guides. We woul d like to know whether Thailand has any plan to 
liberalize the sector further.  
 
Answer
: This issue concerns the policy planning, which is a matter for the Ministry of Tourism and 
Sports to take into consideration. WT/TPR/M/191/Add.1 
Page 128  
 
 I. ECONOMIC ENVIRONMENT 
 (2) R
ECENT ECONOMIC DEVELOPMENTS  
 
Paragraph 4  
 
(India) The Secretariat’s Report indicates that sin ce 2005, however, a confluence of factors has led to 
a slowdown in real GDP growth, which is expected to be 4.3% in 2007.  The factors include higher 
oil prices, slower growth in the economies of Th ailand's major trading partners, the downward 
electronic cycle, a devastating tsunami, a prolo nged drought, political instability and uncertainty, as 
well as continued unrest in the southern part of  the country.  These have all undermined consumer 
and investor confidence as well as export growth.  C ould the Thai authorities indicate whether it is 
taking measures to curb the slowdown in the GDP growth and build investor confidence? 
 Answer
: The economic management in the remaining months of 2007 will focus its priorities on: 
 1) Strengthening private sector confidence, particularly on the acceleration of lifting obstacles 
that hamper private investment growth. 
 - speeding up public investment on infrastructure to create opportunities for related 
economic activities such as in property and construction sectors, as well as in mass transit system projects,  
 - expediting state activities related to private investment so that investment projects can 
be started within this year 
 
2) Accelerating budget preparation for disburseme nt in FY 2008 so that disbursement can be 
promptly process at turn of fiscal year between this October and the end of this calendar year. 
 3) Promoting tourism through the planned devel opment of tourist sites, marketing strategies, 
tourism-industry personnel, security system and ser vice provision for tourists as well as introducing 
main-stream activities including those aimed at encouraging and promoting tourist activities in 
Thailand, conservation of Thai culture, a travel-i ntegrated lifestyle and introduction of aggressive 
measures introducing a Thai-style envi ronmentally friendly tourism scheme. 
 4) Keeping a close watch on the NPLs and assi gning ad-hoc agencies responsible for close 
assessment of the situation required for prompt responsive measures to cushion the effects. 
 
Price controls
 
 (The U.S.) The Secretariat’s report mentions that pr ice controls and/or monitoring continue to affect 
more than 200 products and 20 services. These price c ontrols allegedly depress profitability and 
private investment while having a relatively small impac t on inflation.  Reporte dly, price controls on 
some products are not transparent because dete rminations are sometimes based on outdated 
assumptions, including exchange rates, and continue  for long periods without review, even upon 
repeated petition for review by affected parties. What  is Thailand doing to make these price controls 
more transparent and to eliminate price controls t hat no longer are applicable or are achieving their 
desired effect? 
 
Answer
: The determination to administer prices in the list of controlled produc ts is based on updated 
assumption namely exchange rate, cost of raw material, price of fuel oil, wage and etc. The Central Commission on Prices of Goods and Services, which ch aired by Minister of Commerce, shall review 
the list of the controlled goods or services at least on ce a year to ensure that it would be conform with 
the Thai economic conditions. Price adjustment based on justifiable, fair, and gradual principles, and 
the government will not intervene the mark et mechanism unless it deems necessary.   WT/TPR/M/191/Add.1 
 Page 129 
 
 
  II. TRADE POLICY REGIME:  FRAMEWORK AND OBJECTIVES 
 (6) T
RADE AGREEMENTS AND ARRANGEMENTS  
 
(ii) Preferential, regional, and bilateral arrangements 
 
(b) Regional arrangements  Paragraph 40
 
 
The APEC secretariat has noted that Thailand’s tr ade regime risked beco ming more discriminatory if 
concessions under an anticipated network of FTAs  provided preferentia l access to partners.  
 
(Chinese Taipei) In what forms is this potential di scriminatory treatment likely to manifest itself to 
countries not parties to FTAs with Thailand?  
 (Chinese Taipei) How will Thailand eliminate th is potential discriminatory treatment against non-
parties to the FTAs? 
 
Answer
: Thailand is of the view that this is a system ic issue. We are also aware of this concern. 
However, despite an increase in trade volumes betw een Thailand and FTAs part ners, particular those 
between countries that already have large economi es and experience high economic growth such as 
China and India, there is no clear evidence that Thai land’s FTAs result in any form of trade diversion. 
Moreover, Thailand always pursues regional arrangem ents in accordance with Article 24 and 5 of the 
GATT and GATS respectively.  
 
(8) F OREIGN INVESTMENT REGIME  
 (ii) Basic framework 
 
Paragraph 62 and 63
 
 (Indonesia) Indonesia is happy to hear that Governme nt of Kingdom of Thailand continues to operate 
a generally liberal foreign investment regime. Based on Secretariat Report Chapter II Para 62, 
Thailand Government stated that since the last review, there have not been any substantial changes 
on the investment law, especially ones related with the negative list. Is there any possibility that the 
government would amend the investment law, and in crease the share of forei gn investors in capital 
and participation for the domestic service industries? It is stated in paragraph 63, that several key 
elements, such as the business lists, can be changed by ministerial regulation. Which list is planned to 
be changed and how will the Government deci de the list which able to be changed.  
 
Answer
: The government is in the process of revi sing and amending the FBA. The present law 
requires annual review of the 3 lists and the authorit y has undertaken such revi ew several times in the 
past. 
 
Paragraph 65  
 (Norway) In its report of 22 October 2007 (WT/TPR/ S/191), the WTO Secretariat points to changes in 
the foreign investment regime particularly with re gards to proposed amendments to the Foreign 
Business Act (page 39, paragraph 65). This revision is  also highlighted in the report by Thailand 
(WT/TPR/G/191, p. 12, para 46).    WT/TPR/M/191/Add.1 
Page 130  
 
 Norway would greatly appreciate if Thailand could further outline which changes these amendments 
would entail for foreign economic operators investing in your country. We w ould be particularly 
interested to learn whether voting rights will be added as an additional criteri a for determining which 
juridicial persons are considered foreign, and whet her such amendments would also apply to sectors 
covered by specific legislation, such as telecoms.  
 Answer
: As of mid-November 2007, the draft amendment of the  Foreign Business Act is still under 
consideration by the ad-hoc committee of the NLA and the law would apply to business sectors 
contained in the lists annexed to the FBA. 
 
Paragraph 66   
 According to the Land Act as ame nded in 1999, foreigners can also ow n up to 1,600 square metres of 
land for residential purposes in certain areas, including the Bangkok Metropolis.   
(EC) Could Thailand single out the specific conditions required?  
 
Answer
: Since January 19th, 2002 the Land Code has been amended with Section 96 bis providing that 
an alien is allowed to purchase land in Thailand fo r residential purpose and the land to be purchased 
shall be not more than 1,600 square metres in certain areas, namely, the Bangkok Metropolis, Pattaya 
City, and the Municipalities with some requirements i.e. invest in the Kingdom with not less than B 40 million, and subject to the approval of Minist er of Interior. For more information please visit 
www.dol.go.th.  (EC)  Could Thailand indicate the number of applications received and permissions granted?  
 
Answer
: There have been six applications received and six permissions granted. 
 
III. TRADE POLICIES AND PRACTICES BY MEASURE 
 
(2) M EASURES DIRECTLY AFFECTING IMPORTS  
 
(i) Customs procedures 
 EDI system
 
 
(Indonesia) We have notice that Thailand has EDI (e lectronic data interchange) system, which uses 
both electronic and hard data to complete the custom  procedure, in order to minimize the use of 
documents and expedite the customs clearance; th e authorities indicated that an entirely paperless 
customs procedure was to be implemented in the co urse of 2007. This new procedure is expected to 
facilitate international trade by  shortening the customs proce dure and thus improving country's 
competitiveness. Could you give us a clearer idea of the   time-fram e for the definitive implementation 
of the EDI system and measures of the best practices in custom procedures?   
 
Answer : The EDI system has been replaced with the paperless system.   
 (a) Recent developments  Paragraph 10
 
 This paragraph refers to the future implementation of  an entirely paperless customs procedure.  What 
is the time-frame for its implemen tation?  Will this system include entities other than Customs that are  WT/TPR/M/191/Add.1 
 Page 131 
 
 
  involved in the import process?  Will this procedure constitute a means of implementing the single 
window in Thailand? 
 
Answer : In fact, Thailand has implemented the entired paperless system since the beginning of 2007. 
However, to provide some time for importers and brokers to adjust, the authorities keep on running 
both the EDI and e-import parallelly (dual system for imports). The e-import system is planned to run 
fully by the beginning of 2008. On the export side, the e-export system are runnning fully.  
 This system includes entities involved in the impor ts and exports such as those in Ministry of 
Commerce, Ministry of Agricultural, and Ministry of Finance.  
(ii) Tariffs  
 
(a) Main features 
 
Paragraph 25
 
 
(India) As stated in para 25 of the Secretariat Report, The Ministry of Finance notifications are 
published and are available online in the Thai lang uage only. The new tariff is still not available in 
English and not submitted to the WTO Secretariat.  Therefore, estimates contained in this report are 
based on the 2006 tariff. Could the Thai authorities indicate when they plan to introduce the notifications in English? Furthermore, what are the possible reasons for not submitting the 
notifications to the WTO Secretariat?  
 Answer
:  Since 1 January 2007, Thailand has adopt ed the 8-digit ASEAN Harmonized Tariff 
Nomenclature (AHTN) 2007 for all trading partners.  However, some technical errors occurred when 
the transition from HS 2002 to the AHTN 2007 has been made.  As a result, the Ministry of Finance 
issued the second set of Notifications to corre ct such technical errors on 18 September 2007.  
Currently, Thailand is in the a process of transl ating the entire tariff schedule to English and will 
make a great effort to submit the new tariff sche dule to the WTO Secretariat as soon as possible.  
Nevertheless, the new tariff ra tes under the AHTN 2007 for specific imported products, in English, 
can be found online on the website of the Custom s Department (http://igtf.customs.go.th/igtf/ 
en/main_frame.jsp)  (b) MFN tariff bindings 
 
Paragraph 32
 
 
(India) This paragraph mentions that the unbound tariff lines cover, inter alia, salt, mineral fuels, 
chemicals, fertilizers, pulp of wood, transport equi pment, rubber products, and iron and steel.  Where 
an applied temporary/adjusted MFN ad valorem or AVE rate is higher than the bound rate or where 
the applied MFN rate is a specific rate and the bound rate an ad valorem rate, observance of the 
binding commitments depends on the implementation of the "whichever is lower" principle.  No 
complaints on breeches of binding commitments have been made so far.  With about a quarter of all 
tariff lines unbound, tariffs can be changed at any time, up to the statutory/bound rates, with the 
consent of only the Cabinet, this imparts a high de gree of unpredictability to the tariff. Does Thailand 
plan to bind the respective unbound tariff lines? 
 Answer
: Thailand plans to increase the number of bound tariff lines, after the conclusion of the Doha 
round of WTO negotiations.  WT/TPR/M/191/Add.1 
Page 132  
 
 (f) Tariff quotas 
 
Paragraph 39
 
 
(India) As indicated in the Secretariat Report, Ta riff quotas were underfilled for most products while 
imports of four items (milk and cream, potatoes, soya beans, soya bean cake) largely exceeded quota 
levels.  Reportedly, there is concern  that access to tariff-rate quotas  is often managed in an arbitrary 
and non-transparent manner.  At the time of Thaila nd's previous TPR, it was also noted that import 
licences were seemingly issued only to selected  animal and poultry producers.  The authorities 
maintain that access to tariff rate quotas is regulat ed by the committees in charge and based on fair 
and equitable criteria. Could Thailand comment on  the concern raised in the Secretariat Report 
regarding the fact that access to tariff-rate quotas is often managed in an arbitrary and non-
transparent manner? 
 
Answer : There are committees, consisting of officials from related agencies and private agricultural 
representatives, in charge and they allocate TRQ products on fair and equitable criteria. Import 
licenses are allocated to all importers, basing on th eir demands for imports. The application for import 
licenses must be submitted annually during the applica tion period specified in the Notification of each 
product and within the period of validity of quota allocation.  
(3) M
EASURES DIRECTLY AFFECTING EXPORTS  
 
(ii) Export taxes, charges, and levies 
 
Paragraph 80  
 
(India) According to para 21 of the Secretariat’s Re port, the persistence of relatively high statutory 
export taxes on a few commodities (wood and artic les thereof, hides) and the possibility of 
re-instating others, constitutes a ssistance to the downstream processi ng of such commodities as well 
as an element of uncertainty. Could the Thai author ities indicate whether there is any possibility of 
removal of the statutory export ta xes on the commodities above-mentioned? 
 
Answer : Thailand does not have any plan to remove the statutory export taxes.  Nevertheless, 
Thailand does not intend to reintroduce export taxes on any products other than the two items (hides 
of bovine animals and wood) that are cu rrently subject to the export taxes. 
 (iv) Export assistance 
 
Paragraph 86
 
 
(Chinese Taipei) Only one of the Export-Import (EXIM) financing schemes, the Merchant Marine 
Financing scheme, has been notified to the WTO Committee on Subsidies and Countervailing 
Measures. We would appreciate knowing why only the Merchant Marine Financing scheme has been 
notified to the WTO? Please could Thailand also  elaborate on other schemes and their operational 
situations?  
 
Answer : The Merchant Marine Financing scheme had b een considered the only scheme to be notified 
under the SCM Agreement.  
  WT/TPR/M/191/Add.1 
 Page 133 
 
 
  (4) M EASURES AFFECTING PRODUCTION AND TRADE  
 (viii) Regulation of corporate practices  
(a) Competition policy and price controls 
 
Paragraph 159
 
 (Switzerland)  In this paragraph, the Secretariat’s report i ndicates that under the Price of Goods and 
Services Act (1999) the authorities ensure the fair pr ice of goods and services,  and adequate supply of 
goods to meet domestic demand. The report also su ggests that the Commission on Price of Goods and 
Services was established to prevent price manipul ation or other unfair business practices, where 
these may affect customers directly. It further adds  that, subject to Cabinet approval, the Commission 
has the power to designate any par ticular goods or services as contro lled goods or services, and to 
maintain the prices at a certain level. Could the Thai authorities indicate how they can ensure that 
decisions to designate any particular good or service as a controlled good or  service are effectively 
insulated from particular political influence and are rea lly taken in the interest of the consumers as a 
whole? On the basis of which objective criteria are such designations made?  
 
Answer
: Commission on Price of Goods and Services has  designated the list of controlled goods and 
services by considering many factors such as the significant impact to consumer and economic, the 
effect to upstream and downstream industrial sector , the concentration of market structure and the 
adequacy of supply. 
 
Paragraph 161 and 162  
 
(Switzerland)  Similarly, in para. 161, the Secretariat's report indicates that the Central Commission 
on Prices of Goods and Services dete rmines among other factors the "appropriate" profits as part of 
the determination of the price of a controlled price of a good or of a service. Could the Thai 
authorities indicate on the basis of what specific criteria the authorities determines that a profit is 
deemed "appropriate? Given the importance of the sha re of the manufacturing sector that is, based on 
a World Bank study, submitted to controlled prices (see para. 162), do the authorities have any plans 
to substantially liberalize their practice which see ms to depress profitability and private investments 
while having a relatively small impact on inflation ?  
 
Answer : The determination of appropriate profits  based on  the reasonable and fair price by 
considering  the joint benefit of stakeholder. Most of the products under control are consumer goods, 
which are significant and necessary for living. Ther efore the authority concerned (Department of 
Internal Trade) has to take responsibility in mon itoring price of goods and services in order to ensure 
the quality of people’s life in the society.  
Paragraph 165
 
 
(Chinese Taipei) The Report states that, “Business operators governed by other laws and regulations, 
such as SOEs (under the State-owned Enterprise Law) and groups of farmers (under the Agricultural 
Cooperatives Law) are exempted from the (Trade Competition) Act”.  
 
Does Thailand plan to apply the competition la w to these State-owned enterprises and groups of 
farmers in the future?  
(Hong Kong) We note that certain business operators including state-own enterprises, groups of 
farmers, cooperative societies are cu rrently exempted from the Trade Competition Act.  As Thailand WT/TPR/M/191/Add.1 
Page 134  
 
 plans in the long run to revise its competition la w to forge greater competition in the economy, 
grateful to know whether the plans would include reducing or a bolishing these exemptions. 
 (India) To cope with persisting competition-policy weaknesses, Thailand enacted a definition of the 
dominant player in the market but state-owned enterprises and farmers c ooperatives are not covered 
by the competition legislation. Can the Thai aut horities comment on the exclusion of the two entities 
from the purview of the above-stated legislation?  
Answer
: Thailand has planed to review the Trade Competition Act according to the economy and 
trade situation. The review will also include the reducing or abolishing these exemptions of some 
state-own enterprises in order to creat e more competitive environment.   
 
IV. TRADE POLICIES BY SECTOR 
 
(4) M ANUFACTURING  
 (ii) Policy objectives and measures 
 
Paragraph 36
 
 
(India) As mentioned in para 36 of the Secret ariat Report, overall average applied MFN tariff 
protection for manufacturing declined from 11.0% in 2003 to 8.7% in 2006/07. In particular, as from 
January 2005, under the so-called three-rate progr amme:  import duties were cut to 1% on raw 
materials (from an average of 7%); to 5% on intermediate products (from 12.13%); and to 10% on 
finished products (from 20.30%). Nevertheless, action has been taken to, inter alia, protect or 
promote a few sectors through import restrictions , anti-dumping or export duties, and preferential 
pricing for local bidders for public procurement contra cts. Could the Thai authorities provide us with 
a closed list of the sectors where protect ion is given and the reasons thereof? 
 Answer
: The Government does not have policies to pa rticularly protect any specific sectors, but 
promotes efficiency and productivity of every industrial sector.  (b) Automotive  Paragraph 44
 
 (India) According to para 44 of the Secretariat Repor t, Quantitative import restrictions in the form of 
non-automatic licensing remain in place on certain used  diesel engines (331-1,100 cc).  Imports of 
used motorcycle engines (except for those of 50 cc) are absolutely prohibited. Imports of used 
passenger cars are also prohibited. No local-cont ent requirements have been  in force since 1 January 
2000. Furthermore, No automobiles have been exported to Chinese Taip ei under the bilateral 
voluntary export restraint arrangement (still in plac e) since its accession to the WTO in 2004.    
 Is the Thai govt. initiating any meas ures with respect to the following? 
 
(i) Quantitative import restrictions on certain used diesel engines, 
(ii) Absolute prohibition on imports of certain used motorcycle engines and  
(iii) Prohibition on imports of used passenger cars.   With regard to the second part of the question, coul d the Thai authorities explain on the issue of not 
exporting automobiles to Chinese Taipei under the b ilateral voluntary export restraint arrangement 
as VERs are prohibited under the WTO Agreement? 
  WT/TPR/M/191/Add.1 
 Page 135 
 
 
  Answer : (i) Used diesel engines are generally not under import licensing measures except used diesel 
with a horizontal cylinder capacity exceeding 331 cc but not exceeding 1,100 cc. The rationale of 
imposition is to protect environment.   (ii) Used motorcycle engines with a cy linder capacity not exceeding 50 cc and having 
external diameter of wheel rim not exceeding 10  inches are banned for import. The objectives of the 
prohibition are to protect environment and public safety.   (iii) Used passenger cars are not prohibited, but subject to import licensing measures. The 
objective of the imposition is to protect environment. 
 
 For bilateral agreement between Thailand an d Chinese Taipei, Thailand have not exported 
automobile under such arrangement sin ce Chinese Taipei acced ed to the WTO. 
 
Paragraph 46
 
 
(India) Para 46 of the Report by the Secretariat states that under a B 8.7 billion (US$217.5 million) 
Master Plan for Thai Automotive Industry 2002-2006, proposed by the Thaila nd Automotive Institute 
(TAI), Thailand was to achieve a 1.8 million produc tion goal and fulfil its "Detroit of Asia" aspiration 
(Vision 2011).  The proposed pl an, which apparently has never been  endorsed, consisted of five key 
projects:  a B 1.5 billion (US$37.5 milli on) human resources development programme;  a 
B 500 million (US$12.5 million) automotive experts di spatching programme to establish clusters and 
upgrade auto parts manufacturi ng technology;  a B 6 billion (US$150 million) fund for the 
establishment of research and development cent res (auto parts and car testing centres);  a 
B 500 million (US$12.5 million) information tec hnology centre to analyze industry trends;  and a 
B 200 million (US$5 million) automob ile export promotion centre.  If fully implemented, the 
automotive and auto parts industry could be wort h B 1.3 trillion (US$32.5 b illion) by 2010.  No 
information was available from the authorities on this  Plan. Could the Thai authorities explain on the 
non-availability of information on the proposed plan? 
 
Answer : In fact, Ministry of Industry set a Master Plan for Automotive Industry to be as a 
recommendation or guideline for developing automotiv e industry in Thailand during 2002 to 2006, 
but no budget was provided. The proposed amount of a B8.7 billion by the TAI has not been approved 
by the Government.  
(5) S
ERVICES  
 
(ii) Overall commitments under the GATS  Reformation
 
 (Indonesia) Thailand is having a great effort to create reformation in many sectors. Are the 
reformation system includes the participation of business practitioners, universities, and other 
professional organization?  
Answer
:  Thailand has tried to create transparency and constructive involvement of related parties in 
reform initiatives. On trade related issues, the gove rnment has consulted widely and, where possible, 
takes into account all comments from various groups in the society.  
 WT/TPR/M/191/Add.1 
Page 136  
 
 (iii) Banking, finance, and insurance 
 
(c) Insurance 
 
Paragraph 103 and 104 of the Government Report
 
 
(India) In 2005, the insurance penetration rate is registered at 3.61%, which is average when 
compared to other countries in Asia.  The insurance density l evel or premium per capita was 
US$53.9. At present, Thailand has 99 insurance co mpanies, of which 24 are life insurers (23 domestic 
companies and 1 foreign branch), 68 are non-life insurers (63 domestic companies and 5 foreign 
branches), 5 are domestic specialized health insu rers, and two are domestic reinsurers. Is the Thai 
government willing to allow more foreign companies to set up shop in their country both in the life and the non-life markets?  
Answer
: If “shop” means “Foreign Branch”, we have regul ation stipulated that a foreign life and non- 
life insurance company may establish a branch offi ce for undertaking the insurance business after a 
license has been obtained from the Minister with an approval of the Cabinet. Such an approval may be 
granted with conditions as the Minister may prescribe.  
(v) Transport 
 (b) Maritime transport 
 
Paragraph 102
 
 
(The U.S.) Thailand seems to levy several port char ges at lower rates on export cargo than on import 
cargo. What are the implications of these diff erential charges for Thailand’s obligations under GATT 
Articles III [national treatment], VIII [fees and formalities connected with importation and 
exportation], and XVI [subsidies]? 
 Answer
: To the best of our knowledge, there is no diffe rence in terms of port charges for clearance of 
cargo, whether it be for imports or exports.  (c) Air transport 
 
Paragraph 110 of the Government Report
 
 
(India) According to para 110, limitations and restric tions imposed on foreign airlines, involving the 
capacity and frequency as well as route schedule a nd traffic rights, are gradually being removed.  
The capacity arrangements set in advance are more in line with the traffic demand and long-term 
plans.  Moreover, foreign airlines are encouraged to operate extra flights to every custom airport in 
Thailand. Could the Thai authorities be so kind to share the work done to remove the limitations and restrictions imposed on foreign airlines?  
Answer
: This issue involves air traffic rights which is not under the GATS scope and is usually done 
through bilateral negotiations. Nevertheless, air tr ansport is one of ASEAN priority sector and 
Thailand has been participating in discussions in this forum.    
  WT/TPR/M/191/Add.1 
 Page 137 
 
 
  (vi) Tourism  
Paragraph 114
 
 (India) The Secretariat’s Report indicates that the tourism sector has recovered from several setbacks 
in 2006 but work permits for foreign tourist guides seem  to be a concern. Do the Thai authorities have 
any plans to relax the work permit scheme with reference to foreign tourist guides? 
 
Answer
: As stated in the Tour Operation Business and Tour Guide Act (B.E. 2535) (1992), the 
occupation of guide or tour  operator is reserved for Thai nationals  Thailand has no plan to amend this 
Act.  
 
(vii) Distribution services 
 
Paragraph 118 and 123  
 
Although Thailand’s GATS commitments on distri bution services are limited to commission agents’ 
services, a number of foreign distribution suppliers ha ve already joined the Thailand’s distribution 
market, as footnote 135 of paragraph 118 explained.  
(Japan) Could Thailand confirm our understanding t hat there is no regulation other than the Foreign 
Business Act in principle to regulate the entry of foreign supplier into commission agents’ services, 
wholesale trade, retailing and franchising services?   
 Answer
: At present, there is not regulation other than the FBA to regulate this sector.  
 (Japan) Please explain whether the regulations exist  other than the Foreign Business Act, which are 
not in consistent with article  16 (market access) and article 17 (national treatment) of GATS, 
regardless of the commitment of these regulations in the WTO. 
 
 If yes, please provide specific  information such as the name and the outline of the regulation 
concerned. 
 
Answer
: A bill on retail and wholesale businesses is being considered by the NLA but this bill does 
not contain limitation on foreign par ticipation in the distribution sector.  Such limitation appears in the 
FBA.   
 
Paragraph 119  
 
The Secretariat report states that  in the wholesale trade and retailing services majority foreign 
ownership and control is allowed if permissi on is granted by the Ministry of Commerce. 
 
(Japan) Please explain specific case under which majo rity foreign ownership and control is allowed 
in the wholesale trade and retailing services.   
Answer
: At present, foreign wholesale and retail se rvice providers can hold majority ownership 
provided that they received license from the Depart ment of Business Development. Moreover, large 
operators having investment exceeding 100 million baht are exempted from this requirement. 
 (Japan) If no specific criteria for permission exist , could the Government of Thailand explain why 
such criteria are not set?  
 WT/TPR/M/191/Add.1 
Page 138  
 
 Answer
: Thailand has positively considered foreign licen se applications and so far has approved the 
majority of the applications. Nevertheless, in th e areas of wholesale and retail services, Thailand has 
to consider if such permission would adversely a ffect local businesses especially small size operators. 
 
(Hong Kong) We would appreciate further elaborati on of the details including the requirements, 
procedures and the timeframe to obtain such permission.  
 
Answer : The process starts from submission of the request, and the Department of Business 
Development would review the request. Subsequently  the applicant shall pay appropriate fee and the 
committee would consider the request. If the Comm ittee approves the request, the Director General 
would subsequently give permission and the permit would be issued. Under the law the process after 
the fee payment to the approval of Committee shall not take longer than 60 days. However, under the 
current practice of the government, the Department of Business Development can finish the process in 
30 days provided that information and documents are complete.  Paragraph 120
 
 
The Town Planning Law and the Building Contro l Law are explained as laws to regulate the 
establishment and expansion of new retail stores in the Secretariat report. 
 
(Japan) Does the Government of Thailand have a plan to relax the requirements for the establishment 
and expansion of new retail stores?  
 
Answer : The Town Planning Law and the Building Cont rol Law does not have provisions directly 
regulating the establishment and expansion of retail stores.  Rather, its underlying intention is to 
ensure orderly expansion of cities through various measures, for instance, zoning requirement, and it 
affects all kinds of buildings and construction sites.   
 
 The Thai government has submitted a separa te law on retail and wholesale business which is 
currently under consideration by the National Legi slative Assembly (NLA).  The draft contains 
provisions that would regulate estab lishment and expansion of retail st ores but it is not clear what the 
final version will be.    Paragraph 121
 
 
The Secretariat Report notes that the Government of Thailand “endorsed a draft Retail and Wholesale 
Business Law aimed at regulating the expansion of retail stores”.   
 
(Hong Kong) We would appreciate further elabora tion on the rationale for introducing the law. 
 Answer
: The retail and wholesale business is one of th e important economic sectors contributing to 
Thailand’s GDP and generally gain im portant role of the country’s income distribution. In order to 
regulate the rapid expansion of retail and wholesale bu siness of all size in Thailand, draft of the Retail 
and Wholesale Business Act will be very important tool to promote all retail and wholesale business 
operated under fair trade competition, to regulat e the appropriate system of retail and wholesale 
business in accordance with national economic conditi ons and local environment in each community 
and to protect and increase consumer’s long term benefit. 
 
(Japan) Please provide information on the current situation of the Retail and Wholesale Business Law 
which is explained in the process of drafting.  
(Canada)  What is the current status of the draft Retail and Wholesale Business Law?  
  WT/TPR/M/191/Add.1 
 Page 139 
 
 
  (Canada) What provisions will this law include?   
 
Answer : The draft of the Retail and Wholesale Business Act consists of the objective, the definition of 
wholesale and retail business, the scope of enforc ement, the enforcement body, the measure to 
regulate wholesale and retail business, and penalty.  The draft of the Retail and Wholesale Business 
Act has been under consideration of the National Legislative Assembly. 
 WT/TPR/M/191/Add.1 
Page 140  
 
 RESPONSES TO THE FOLLOW-UP QUESTIONS 
 
 
F
OLLOW UP QUESTIONS FROM CANADA  
 
Responses to Question 2  
 1. Can Thailand please explain how the propo sed new restrictions on control in the FBA 
contribute to trade and investment  liberalization in Thailand? 
 
2. Does Thailand’s commitment to “do its utmost  to alleviate or minimize any negative impacts 
on investors that might arise” include provid ing comprehensive grandfather for all existing 
investors?  
Answer
: All issues mentioned will be decided by the new government after the general election on 
December 23, 2007.   
 
Responses to Question 3  
 
1. Could Thailand please list each of the sect ors or areas that were mentioned in the 
amendments tabled by the government for exemption from the FBA? 
 
Answer : The issues will be decided by the new governm ent after the general election on December 
23, 2007.    2. Will sectors subject to their own specific law requirements draw definition of “foreign 
owned” from the FBA  
 
Answer
: It depends on the specific law if it uses the definition of foreign company in the FBA as a 
basis or it has its own provision on foreign equity participation.  
 
Response to Question 15  
 
1. Could Thailand please clarify whether the draft bill has been reintroduced to the NLA? If so, 
in this version of the bill different from previous  versions that have been released previously. 
 
2. What further amendments to the FBA in th is bill introducing? When will the draft bill be 
made public? Given Thailand’s commitments with re spect to transparency, we are hopeful it will be 
made public in the near future.   
Answer
: The draft bill will be decided by the ne w government after the General Election on 
December 23, 2007. 
 
Response to Question 16  
 Finance Service 
 
 
1. According to the Commercial Bank Act and th e Draft Financial Institutions Business Act, the 
consideration to grant licenses to both domestic commercial banks and foreign bank branches falls 
under the authority of the Minister of Finance, who may report to the Council of Ministers for 
acknowledgement. Could Thailand please clarify wh ether the term “acknowledgement implies the 
right to overturn a decision by the Minister of Finance?  
  WT/TPR/M/191/Add.1 
 Page 141 
 
 
  Answer : According to the Commercial Bank Act and the Draft Financial Institutions Act, the 
consideration to grant licenses to both domestic co mmercial banks and foreign bank branches falls 
under the authority of the Minister of Finance.   
Response to Question 17
 
 
1. Could Thailand provide an update on the stat us of the Financial Institution Act and the Life 
and Non-Life Insurance Act (inc luding these amendments)?  
 
Answer : The Financial Institution Act has been passed by the National Legislative Assembly and is 
awaiting a formal publication in the Government Ga zette. However, the Life and Non-Life Insurance 
Act is still under the consideration of the National Legislative Assembly.  
  
F
OLLOW UP QUESTIONS FROM JAPAN  
 
Maritime Transport Service  
 Whether the Thai government considers that the co ndition of government procurement stipulated in 
article 13 of GATS is applied to  goods imported by the Thai govern ment? If yes, please provide 
specific information on the name of th e regulation and requirement concerns.  
 
Answer
: The condition of government procurement stipulat ed in article 13 of GATS is applied to the 
procurement by governmental agencies of servi ces purchased, so that the purchase of maritime 
transport service also falls under this article   
 Ministerial Regulation No. 2 issued under th e Mercantile Marine Promotion Act, B.E. 2521 
(1978) stipulates that goods ordered or imported fro m abroad by any government agencies or state 
enterprises which are to be carried by sea on the route where Thai vessels ar e in carriage service and 
their spaces are available are required to be carried by Thai vessels.    F
OLLOW UP QUESTIONS FROM THE EC 
 
Page 18 of Thailand’s Responses: Day 1  
 
We would kindly ask Thailand to be more precise in its reply, and shed some light on the proposed 
scope of the management control criteria whic h is currently being considered by the NLA. 
 
Answer : The decision on the FBA amendment will be d ecided by the next government and the new 
parliament.  
F
OLLOW UP QUESTIONS FROM THE UNITED STATES  
 
Insurance liberalization  
 Would Thailand please elaborate on how the propo sed Foreign Business Act Amendments would 
affect progress on insurance liberalization? 
 Answer
: The issues of Foreign Business Act Amendmen t will be decided by the next government 
after the General Election on December 23, 2007. 
 
 WT/TPR/M/191/Add.1 
Page 142  
 
 F
OLLOW UP QUESTIONS FROM CHINESE TAIPEI  
 List of Amphibians’ Disease
 
 We also look forward to receive responses to the question on SPS that we raised regarding the list of 
the disease of amphibians. 
 
Answer
: Currently, experts are in the process of proposing the list of diseases. 
  WT/TPR/M/191/Add.1 
 Page 143 
 
 
  ATTACHMENT 
Reduced tariffs 
 
2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
0101.909  - - - Other - 40 - 30 - 
0102.90  - Other - 10 - 5 - 
0104.109  - - - Other - 40 - 30 - 
0104.209  - - - Other - 40 - 30 - 
0105.119  - - - Other - 40 - 30 - 
0105.129  - - - Other  - 40 - 30 - 
0105.199  - - - Other - 40 - 30 - 
0105.929  - - - Other - 40 - 30 - 
0105.939  - - - Other - 40 - 30 - 
0105.999  - - - Other - 40 - 30 - 
0106.119  - - - Other - 40 - 30 - 
0106.129  - - - Other - 40 - 30 - 
0106.199  - - - Other - 40 - 30 - 
0106.209  - - - Other - 40 - 30 - 
0106.319  - - - Other - 40 - 30 - 
0106.329  - - - Other - 40 - 30 - 
0106.399  - - - Other - 40 - 30 - 
0106.909  - - - Other - 40 - 30 - 
0201.10  - Carcasses and half-carcasses - 60 - 50 - 
0201.20  - Other cuts with bone in - 60 - 50 - 
0201.30  - Boneless - 60 - 50 - 
0202.10  - Carcasses and half-carcasses - 60 - 50 - 
0202.20  - Other cuts with bone in - 60 - 50 - 
0202.30  - Boneless - 60 - 50 - 
0203.11  - - Carcasses and half-carcasses - 60 - 40 - 
0203.12  - - Hams, shoulders and cuts thereof, with 
bone in - 60 - 30 - 
0203.19  - - Other - 60 - 30 - 
0203.21  - - Carcasses and half-carcasses - 60 - 30 - 
0203.22  - - Hams, shoulders and cuts thereof, with 
bone in - 60 - 40 - 
0203.29  - - Other - 60 - 30 - 
0204.10  - Carcasses and half-carcasses of lamb, fresh 
or chilled - 60 - 30 - 
0204.21  - - Carcasses and half-carcasses - 60 - 30 - 
0204.22  - - Other cuts with bone in - 60 - 30 - 
0204.23  - - Boneless - 60 - 30 - 
0204.30  - Carcasses and half-carcasses of lamb, 
frozen - 60 - 30 - 
0204.41  - - Carcasses and half-carcasses - 60 - 30 - 
0204.42  - - Other cuts with bone in - 60 - 30 - 
0204.43  - - Boneless - 60 - 30 - 
0204.50  - Meat of goats - 60 - 30 - 
0205.00 Meat of horses, asses, mules or hinnies, fresh, 
chilled or frozen  - 60 - 30 - 
0206.10  - Of bovine animals, fresh or chilled - 60 - 30 - 
0206.21  - - Tongues - 60 - 30 - 
0206.22  - - Livers - 60 - 30 - 
0206.29  - - Other - 60 - 30 - 
0206.30  - Of swine, fresh or chilled - 60 - 40 - 
0206.41  - - Livers - 60 - 30 - 
0206.49  - - Other - 60 - 40 - WT/TPR/M/191/Add.1 
Page 144  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
0206.80  - Other, fresh or chilled - 60 - 30 - 
0206.90  - Other, frozen - 60 - 30 - 
0207.11  - - Not cut in pieces, fresh or chilled - 60 - 30 - 
0207.12  - - Not cut in pieces, frozen - 60 - 30 - 
0207.13  - - Cuts and offal, fresh or chilled - 60 - 40 - 
0207.14  - - Cuts and offal, frozen - 60 - 40 - 
0207.24  - - Not cut in pieces, fresh or chilled - 60 - 30 - 
0207.25  - - Not cut in pieces, frozen - 60 - 30 - 
0207.26  - - Cuts and offal, fresh or chilled - 60 - 40 - 
0207.27  - - Cuts and offal, frozen - 60 - 30 - 
0207.32  - - Not cut in pieces, fresh or chilled - 60 - 30 - 
0207.33  - - Not cut in pieces, frozen - 60 - 30 - 
0207.34  - - Fatty livers, fresh or chilled - 60 - 30 - 
0207.35  - - Other, fresh or chilled - 60 - 40 - 
0207.36  - - Other, frozen - 60 - 40 - 
0208.10  - Of rabbits or hares - 60 - 30 - 
0208.20  - Frogs' legs - 60 - 40 - 
0208.30  - Of primates - 60 - 30 - 
0208.40  - Of whales, dolphins and porpoises 
(mammals of the  - 60 - 30 - 
0208.50  - Of reptiles (including snakes and turtles) - 60 - 30 - 
0208.90  - Other - 60 - 30 - 
0209.00 Pig fat, free of lean meat, and poultry fat, not 
rendered or - 60 - 30 - 
0210.11  - - Hams, shoulders and cuts thereof, with 
bone in - 60 - 30 - 
0210.12  - - Bellies (streaky) and cuts thereof - 60 - 40 - 
0210.19  - - Other - 60 - 30 - 
0210.20  - Meat of bovine animals  - 60 - 50 - 
0210.91  - - Of primates - 60 - 50 - 
0210.92  - - Of whales, dolphins and porpoises 
(mammals of the - 60 - 50 - 
0210.93  - - Of reptiles (including snakes and turtles) - 60 - 50 - 
0210.99  - - Other - 60 - 50 - 
0301.10  - Ornamental fish - 60 - 30 - 
0301.91  - - Trout (Salmo trutta, Oncorhynchus 
mykiss,  - 60 - 30 - 
0301.92  - - Eels (Anguilla spp.) - 60 - 30 - 
0301.93  - - Carp - 60 - 30 - 
0301.99  - - Other - 60 - 30 - 
0302.11  - - Trout (Salmo trutta, Oncorhynchus 
mykiss,  - 60 - 5 - 
0302.12  - - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus - 60 - 5 - 
0302.19  - - Other - 60 - 5 - 
0302.21  - - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus - 60 - 5 - 
0302.22  - - Plaice (Pleuronectes Platessa) - 60 - 30 - 
0302.23  - - Sole (Solea spp.) - 60 - 5 - 
0302.29  - - Other - 60 - 5 - 
0302.31  - - Albacore or longfinned tunas (Thunnus 
alalunga) - 60 - 5 - 
0302.32  - - Yellowfin tunas (Thunnus albacares) - 60 - 5 - 
0302.33  - - Skipjack or stripe-bellied bonito - 60 - 5 - 
0302.34  - - Bigeye tunas (Thunnus obesus) - 60 - 5 - 
0302.35  - - Bluefin tunas (Thunnus thynnus) - 60 - 5 -  WT/TPR/M/191/Add.1 
 Page 145 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
0302.36  - - Southern bluefin tunas (Thunnus 
maccoyii) - 60 - 5 - 
0302.39  - - Other - 60 - 5 - 
0302.40  - Herrings (Clupea harengus, Clupea pallasii), 
excluding - 60 - 5 - 
0302.50  - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus), - 60 - 5 - 
0302.61  - - Sardines (Sardina pilchardus, Sardinops 
spp.), sardinella - 60 - 5 - 
0302.62  - - Haddock (Melanogrammus aeglefinus) - 60 - 5 - 
0302.63  - - Coalfish (Pollachius virens) - 60 - 30 - 
0302.64  - - Mackerel (Scomber scombrus, Scomber 
australasicus, - 60 - 5 - 
0302.65  - - Dogfish and other sharks - 60 - 30 - 
0302.66  - - Eels (Anguilla spp.) - 60 - 5 - 
0302.69  - - Other - 60 - 5 - 
0302.70  - Livers and roes - 60 - 5 - 
0303.11  - - Sockeye salmon (red salmon) - 60 - 5 - 
0303.19  - - Other - 60 - 5 - 
0303.21  - - Trout (Salmo trutta, Oncorhynchus 
mykiss,  - 60 - 5 - 
0303.22  - - Atlantic salmon (Salmo salar) and Danube 
salmon - 60 - 5 - 
0303.29  - - Other - 60 - 5 - 
0303.31  - - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus - 60 - 5 - 
0303.32  - - Plaice (Pleuron ectes platessa) - 60 - 30 - 
0303.33  - - Sole (Solea spp.) - 60 - 5 - 
0303.39  - - Other - 60 - 5 - 
0303.41  - - Albacore or longfinned tunas (Thunnus 
alalunga) - 60 - 5 - 
0303.42  - - Yellowfin tunas (Thunnus albacares) - 60 - 5 - 
0303.43  - - Skipjack or stripe-bellied bonito - 60 - 5 - 
0303.44  - - Bigeye tunas (Thunnus obesus) - 60 - 5 - 
0303.45  - - Bluefin tunas (Thunnus thynnus) - 60 - 5 - 
0303.46  - - Southern bluefin tunas (Thunnus 
maccoyii) - 60 - 5 - 
0303.49  - - Other - 60 - 5 - 
0303.50  - Herrings (Clupea harengus, Clupea pallasii), 
excluding - 60 - 5 - 
0303.60  - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus), - 60 - 5 - 
0303.71  - - Sardines (Sardina pilchardus, Sardinops 
spp.), sardinella - 60 - 5 - 
0303.72  - - Haddock (Melanogrammus aeglefinus) - 60 - 5 - 
0303.73  - - Coalfish (Pollachius virens) - 60 - 5 - 
0303.74  - - Mackerel (Scomber scombrus, Scomber 
australasicus, - 60 - 5 - 
0303.75  - - Dogfish and other sharks - 60 - 5 - 
0303.76  - - Eels (Anguilla spp.) - 60 - 5 - 
0303.77  - - Sea bass (Dicentrarchus labrax, 
Dicentrarchus punctatus) - 60 - 5 - 
0303.78  - - Hake (Merluccius spp., Urophycis spp.) - 60 - 30 - 
0303.79  - - Other  - 60 - 5 - 
0303.80  - Livers and roes - 60 - 5 - 
0304.10  - Fresh or chilled - 60 - 5 - 
0304.20  - Frozen fillets - 60 - 5 - WT/TPR/M/191/Add.1 
Page 146  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
0304.90  - Other - 60 - 5 - 
0305.10  - Flours, meals and pellets of fish, fit for 
human consumption - 60 - 5 - 
0305.20  - Livers and roes of fish, dried, smoked, 
salted or in brine - 60 - 5 - 
0305.30  - Fish fillets, dried, salted or in brine, but not 
smoked - 60 - 5 - 
0305.41  - - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus - 60 - 5 - 
0305.42  - - Herrings (Clupea harengus, Clupea 
pallasii) - 60 - 5 - 
0305.49  - - Other - 60 - 5 - 
0305.51  - - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) - 60 - 5 - 
0305.591  - - - Sharks' fins KG 60 200 30 200.00 
0305.599  - - - Other - 60 - 5 - 
0305.61  - - Herrings (Clupea harengus, Clupea 
pallasii) - 60 - 5 - 
0305.62  - - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) - 60 - 5 - 
0305.63  - - Anchovies (Engraulis spp.) - 60 - 5 - 
0305.69  - - Other - 60 - 5 - 
0306.11  - - Rock lobster and other sea crawfish 
(Palinurus spp., - 60 - 5 - 
0306.12  - - Lobsters (Homarus spp.) - 60 - 5 - 
0306.13  - - Shrimps and prawns - 60 - 5 - 
0306.14  - - Crabs - 60 - 5 - 
0306.19  - - Other, including flours, meals and pellets 
of crustaceans, - 60 - 5 - 
0306.21  - - Rock lobster and other sea crawfish 
(Palinurus spp., - 60 - 5 - 
0306.22  - - Lobsters (Homarus spp.) - 60 - 5 - 
0306.23  - - Shrimps and prawns - 60 - 5 - 
0306.24  - - Crabs - 60 - 5 - 
0306.29  - - Other, including flours, meals and pellets 
of crustaceans, - 60 - 5 - 
0307.10  - Oysters  - 60 - 5 - 
0307.21  - - Live, fresh or chilled - 60 - 5 - 
0307.29  - - Other - 60 - 5 - 
0307.31  - - Live, fresh or chilled - 60 - 5 - 
0307.39  - - Other - 60 - 5 - 
0307.41  - - Live, fresh or chilled - 60 - 5 - 
0307.49  - - Other - 60 - 5 - 
0307.51  - - Live, fresh or chilled - 60 - 5 - 
0307.59  - - Other - 60 - 5 - 
0307.60  - Snails, other than sea snails - 60 - 5 - 
0307.91  - - Live, fresh or chilled - 60 - 30 - 
0307.99  - - Other - 60 - 30 - 
0405.10  - Butter KG 60 20 30 10.00 
0405.20  - Dairy spreads - 30 - 20 - 
0405.909  - - - Other KG 60 20 30 10.00 
0406.10  - Fresh (unripened or uncured) cheese, 
including whey cheese, KG 60 20 30 10.00 
0406.20  - Grated or powdered cheese, of all kinds KG 60 20 30 10.00 
0406.30  - Processed cheese, not grated or powdered KG 60 20 30 10.00 
0407.009  - - - Other - 30 - 27 - 
0408.11  - - Dried - 30 - 27 -  WT/TPR/M/191/Add.1 
 Page 147 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
0408.19  - - Other - 30 - 27 - 
0408.91  - - Dried - 30 - 27 - 
0408.99  - - Other - 30 - 27 - 
0409.00 Natural honey. KG 65 22 30 10.00 
0603.10  - Fresh - 60 - 54 - 
0603.90  - Other - 60 - 54 - 
0604.10  - Mosses and lichens - 60 - 30 - 
0604.91  - - Fresh - 60 - 30 - 
0604.99  - - Other - 60 - 30 - 
0702.00 Tomatoes, fresh or  chilled. KG 60 6.25 40 4.25 
0703.90  - Leeks and other alliace ous vegetables KG 60 6.25 40 4.25 
0704.10  - Cauliflowers and headed broccoli KG 60 6.25 40 4.25 
0704.20  - Brussels sprouts KG 60 6.25 40 4.25 
0704.90  - Other KG 60 6.25 40 4.25 
0705.11  - - Cabbage lettuce (head lettuce) KG 60 6.25 40 4.25 
0705.19  - - Other KG 60 6.25 40 4.25 
0705.21  - - Witloof chicory (Cichorium intybus var. 
foliosum) KG 60 6.25 40 4.25 
0705.29  - - Other KG 60 6.25 40 4.25 
0706.10  - Carrots and turnips KG 60 6.25 40 4.25 
0706.90  - Other KG 60 6.25 40 4.25 
0707.00 Cucumbers and gherkins, fresh or chilled. KG 60 6.25 40 4.25 
0708.10  - Peas (Pisum sativum) KG 60 6.25 40 4.25 
0708.20  - Beans (Vigna spp., Phaseolus spp.) KG 60 6.25 40 4.25 
0708.90  - Other leguminous vegetables KG 60 6.25 40 4.25 
0709.10  - Globe artichokes KG 60 6.25 40 4.25 
0709.20  - Asparagus KG 60 6.25 40 4.25 
0709.30  - Aubergines (egg-plants) KG 60 6.25 40 4.25 
0709.40  - Celery other than celeriac KG 60 6.25 40 4.25 
0709.51  - - Mushrooms of the genus Agaricus KG 60 6.25 40 4.25 
0709.52  - - Truffles KG 60 6.25 40 4.25 
0709.59  - Other KG 60 6.25 40 4.25 
0709.60  - Fruits of the genus Capsicum or of the 
genus Pimenta KG 60 6.25 40 4.25 
0709.70  - Spinach, New Zealand spinach and orache 
spinach KG 60 6.25 40 4.25 
0709.90  - Other KG 60 6.25 40 4.25 
0710.10  - Potatoes - 60 - 30 - 
0710.21  - - Peas (Pisum sativum) - 60 - 40 - 
0710.22  - - Beans (Vigna spp., Phaseolus spp.) - 60 - 40 - 
0710.29  - - Other - 60 - 40 - 
0710.30  - Spinach, New Zealand spinach and orache 
spinach - 60 - 40 - 
0710.40  - Sweet corn - 60 - 40 - 
0710.80  - Other vegetables - 60 - 40 - 
0710.90  - Mixtures of vegetables - 60 - 40 - 
0711.20  - Olives - 60 - 40 - 
0711.30  - Capers - 60 - 40 - 
0711.40  - Cucumbers and gherkins - 60 - 40 - 
0711.51  - - Mushrooms of the genus Agaricus - 60 - 40 - 
0711.59  - - Other - 60 - 40 - 
0711.90  - Other vegetables; mixt ures of vegetables - 60 - 40 - 
0712.31  - - Mushrooms of the genus Agaricus - 60 - 40 - 
0712.32  - - Wood ears (Auricularia spp.) - 60 - 40 - 
0712.33  - - Jelly fungi (Tremella spp.) - 60 - 40 - WT/TPR/M/191/Add.1 
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0712.39  - - Other - 60 - 40 - 
0712.90  - Other vegetables; mixt ures of vegetables - 60 - 40 - 
0713.10  - Peas (Pisum sativum) - 60 - 30 - 
0713.20  - Chickpeas (garbanzos) - 60 - 30 - 
0713.31  - - Beans of the species Vigna mungo (L.) 
Hepper or Vigna - 60 - 30 - 
0713.32  - - Small red (Adzuki) beans (Phaseolus or 
Vigna angularis) - 60 - 30 - 
0713.33  - - Kidney beans, including white pea beans 
(Phaseolus vulgaris) - 60 - 30 - 
0713.39  - - Other - 60 - 30 - 
0713.40  - Lentils - 60 - 23 - 
0713.50  - Broad beans (Vicia faba var. major) and 
horse beans - 60 - 30 - 
0713.90  - Other - 60 - 30 - 
0714.10  - Manioc (cassava) - 60 - 40 - 
0714.20  - Sweet potatoes - 60 - 40 - 
0714.90  - Other - 60 - 40 - 
0801.21  - - In shell KG 60 50 40 33.50 
0801.22  - - Shelled KG 60 50 40 33.50 
0801.31  - - In shell KG 60 50 40 33.50 
0801.32  - - Shelled KG 60 50 40 33.50 
0803.00  Bananas, including plantain s, fresh or dried. KG 60 50 40 33.50 
0804.10  - Dates KG 60 50 40 33.50 
0804.20  - Figs KG 60 50 40 33.50 
0804.30  - Pineapples KG 60 50 40 33.50 
0804.40  - Avocados KG 60 50 40 33.50 
0804.50  - Guavas, mangoes and mangosteens KG 60 50 40 33.50 
0805.10  - Oranges KG 60 50 30 25.00 
0805.20  - Mandarins (including tangerines and 
satsumas); clementines, KG 60 50 40 33.50 
0805.40  - Grapefruit KG 60 50 40 33.50 
0805.50  - Lemons (Citrus limon, Citrus limonum) and 
limes KG 60 50 40 33.50 
0805.90  - Other KG 60 50 40 33.50 
0806.10  - Fresh KG 60 50 30 25.00 
0807.11  - - Watermelons KG 60 50 40 33.50 
0807.19  - - Other KG 60 50 40 33.50 
0807.20  - Papaws (papayas) KG 60 50 40 33.50 
0808.20  - Pears and quinces KG 60 30 30 15.00 
0809.10  - Apricots KG 60 50 40 33.50 
0809.20  - Cherries KG 60 50 40 33.50 
0809.30  - Peaches, including nectarines KG 60 50 40 33.50 
0809.40  - Plums and sloes KG 60 50 40 33.50 
0810.10  - Strawberries KG 60 50 40 33.50 
0810.20  - Raspberries, blackberries, mulberries and 
loganberries KG 60 50 40 33.50 
0810.30  - Black, white or red currants and 
gooseberries KG 60 50 40 33.50 
0810.40  - Cranberries, bilberries and other fruits of 
the genus KG 60 50 40 33.50 
0810.50  - Kiwifruit KG 60 50 30 25.00 
0810.60  - Durians KG 60 50 30 25.00 
0810.90  - Other KG 60 50 40 33.50 
0811.10  - Strawberries KG 60 50 40 33.50  WT/TPR/M/191/Add.1 
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Baht/Unit 
0811.20  - Raspberries, blackberries, mulberries, 
loganberries, black, KG 60 50 40 33.50 
0811.90  - Other KG 60 50 30 25.00 
0812.10  - Cherries KG 60 50 40 33.50 
0812.90  - Other KG 60 50 40 33.50 
0813.10  - Apricots KG 60 50 40 33.50 
0813.20  - Prunes KG 60 50 40 33.50 
0813.30  - Apples KG 60 50 40 33.50 
0813.40  - Other fruit KG 60 50 40 33.50 
0813.50  - Mixtures of nuts or dried fruits of this 
Chapter  KG 60 50 40 33.50 
0814.00 Peel of citrus fruit or melons (including 
watermelons), fresh, KG 60 50 40 33.50 
0903.00 Mat'e. KG 60 12 30 6.00 
0904.20  - Fruits of the genus Capsicum or of the 
genus Pimenta, KG 30 4.2 27 3.75 
0905.00 Vanilla. KG 30 16.5 27 15.00 
0906.10  - Neither crushed nor ground KG 30 4.2 27 3.75 
0906.20  - Crushed or ground KG 30 4.2 27 3.75 
0907.00 Cloves (whole fruit, cloves and stems). KG 30 4.2 27 3.75 
0908.10  - Nutmeg KG 30 4.2 27 3.75 
0908.20  - Mace KG 30 4.2 27 3.75 
0908.30  - Cardamoms KG 30 4.2 27 3.75 
0909.10  - Seed of anise or badian KG 30 4.2 27 3.75 
0909.20  - Seeds of coriander KG 30 4.2 27 3.75 
0909.30  - Seeds of cumin KG 30 4.2 27 3.75 
0909.40  - Seeds of caraway KG 30 4.2 27 3.75 
0909.50  - Seeds of fennel; juniper berries KG 30 4.2 27 3.75 
0910.10  - Ginger KG 30 4.2 27 3.75 
0910.20  - Saffron KG 30 4.2 27 3.75 
0910.30  - Turmeric (curcuma) KG 30 4.2 27 3.75 
0910.40  - Thyme; bay leaves KG 30 4.2 27 3.75 
0910.50  - Curry KG 30 4.2 27 3.75 
0910.91  - - Mixtures referred to in Note 1 (b) to this 
Chapter KG 30 4.2 27 3.75 
0910.99  - - Other KG 30 4.2 27 3.75 
1101.00 Wheat or meslin flour. KG 40 2.75 5 0.50 
1102.10  - Rye flour KG 40 2.75 30 2.25 
1102.20  - Maize (corn) flour KG 40 2.75 30 2.25 
1102.30  - Rice flour KG 40 2.75 30 2.25 
1102.90  - Other KG 40 2.75 30 2.25 
1103.11  - - Of wheat KG 40 2.75 30 2.25 
1103.13  - - Of maize (corn) KG 40 2.75 30 2.25 
1103.19  - - Of other cereals KG 40 2.75 30 2.25 
1103.20  - Pellets KG 40 2.75 30 2.25 
1104.12  - - Of oats KG 40 2.75 30 2.25 
1104.19  - - Of other cereals KG 40 2.75 30 2.25 
1104.22  - - Of oats KG 40 2.75 30 2.25 
1104.23  - - Of maize (corn) KG 40 2.75 30 2.25 
1104.29  - - Of other cereals KG 40 2.75 30 2.25 
1104.30  - Germ of cereals, whole, rolled, flaked or 
ground KG 40 2.75 30 2.25 
1105.10  - Flour, meal and powder - 40 - 30 - 
1105.20  - Flakes, granules and pellets - 40 - 30 - 
1106.10  - Of the dried leguminous vegetables of 
heading 07.13 - 60 - 40 - WT/TPR/M/191/Add.1 
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1106.20  - Of sago or of roots or tubers of heading 
07.14 - 60 - 40 - 
1106.30  - Of the products of Chapter 8 - 60 - 40 - 
1108.11  - - Wheat starch KG 40 2.75 5 0.5 
1108.12  - - Maize (Corn) starch KG 40 2.75 30 2.25 
1108.13  - - Potato starch KG 40 2.75 30 2.25 
1108.14  - - Manioc (cassava) starch KG 40 2.75 30 2.25 
1108.19  - - Other starches KG 40 2.75 5 0.5 
1108.20  - Inulin KG 40 2.75 30 2.25 
1109.00 Wheat gluten, whether or not dried. KG 40 2.75 5 0.5 
1202.101  - - - Edible KG 60 3 30 1.5 
1202.109  - - - Other - 35 - 23 - 
1202.201  - - - Edible KG 60 3 30 1.5 
1202.209  - - - Other - 35 - 23 - 
1204.00 Linseed, whether or not broken. - 35 - 30 - 
1205.10  - Low erucic acid rape or colza seeds - 35 - 30 - 
1205.90  - Other - 35 - 30 - 
1206.001  - - - Edible KG 60 3 30 1.5 
1206.009  - - - Other - 35 - 30 - 
1207.10  - Palm nuts and kernels - 35 - 30 - 
1207.20  - Cotton seeds - 35 - 30 - 
1207.401  - - - Edible KG 60 3 40 2.00 
1207.409  - - - Other - 35 - 30 - 
1207.50  - Mustard seeds - 35 - 30 - 
1207.60  - Safflower seeds - 35 - 30 - 
1207.91  - - Poppy seeds - 35 - 30 - 
1207.99  - - Other - 35 - 30 - 
1208.10  - Of soya beans KG 60 3 40 2.00 
1208.90  - Other KG 60 3 40 2.00 
1210.10  - Hop cones, neither ground nor powdered 
nor in the form of pellets - 40 - 30 - 
1210.20  - Hop cones, ground, powdered or in the form 
of pellets; - 40 - 30 - 
1211.20  - Ginseng roots Gram 40 4.2 30 3.25 
1211.901  - - - Pyrethrum - 5 - 4.5 - 
1211.909  - - - Other - 40 - 30 - 
1212.10  - Locust beans, including locust bean seeds - 40 - 5 - 
1212.209  - - - Other KG 60 16.5 5 1.50 
1212.30  - Apricot, peach (including nectarine) or 
plum stones and - 40 - 30 - 
1212.91  - - Sugar beet - 40 - 30 - 
1212.991  - - - Melon seeds KG 65 33 30 15.25 
1212.999  - - - Other - 40 - 30 - 
1301.10  - Lac - 15 - 13.5 - 
1301.20  - Gum Arabic - 15 - 5 - 
1301.90  - Other - 15 - 5 - 
1302.11  - - Opium - 30 - 27 - 
1302.12  - - Of liquorice - 20 - 5 - 
1302.14  - - Of pyrethrum or of the roots of plants 
containing rotenone - 20 - 5 - 
1302.199  - - - Other - 20 - 5 - 
1302.31  - - Agar-agar - 10 - 5 - 
1302.32  - - Mucilages and th ickeners, whether or not 
modified, - 20 - 5 - 
1401.90  - Other KG 35 2.75 30 2.5  WT/TPR/M/191/Add.1 
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1402.00 Vegetable materials of a kind used primarily 
as stuffing or as KG 35 2.75 30 2.5 
1403.00 Vegetable materials of a kind used primarily 
in brooms or in KG 35 2.75 30 2.5 
1404.90  - Other - 35 - 30 - 
1501.001  - - - Edible KG 30 5.5 27 4.46 
1501.009  - - - Other KG 30 0.85 27 0.75 
1512.11  - - Crude oil Litre 30 0.85 27 0.75 
1512.191  - - - Edible Litre 30 5.5 27 5.00 
1512.199  - - - Other Litre 30 0.85 27 0.75 
1512.21  - - Crude oil, whether or not gossypol has 
been removed Litre 30 0.85 27 0.75 
1512.291  - - - Edible Litre 30 5.5 27 5.00 
1512.299  - - - Other Litre 30 0.85 27 0.75 
1514.11  - - Crude oil Litre 30 0.85 27 0.75 
1514.191  - - - Edible Litre 30 0.85 27 0.75 
1514.199  - - - Other Litre 30 0.85 27 0.75 
1514.91  - - Crude oil Litre 30 0.85 27 0.75 
1514.991  - - - Edible Litre 30 0.85 27 0.75 
1514.999  - - - Other Litre 30 0.85 27 0.75 
1515.21  - - Crude oil Litre 30 0.85 27 0.75 
1515.291  - - - Edible Litre 30 5.5 27 5.00 
1515.299  - - - Other Litre 30 0.85 27 0.75 
1515.301  - - - Edible Litre 30 5.5 27 5.00 
1515.309  - - - Other Litre 30 0.85 27 0.75 
1515.40  - Tung oil and its fractions Litre 30 0.85 27 0.75 
1515.501  - - - Edible Litre 30 5.5 27 5.00 
1515.509  - - - Other Litre 30 0.85 27 0.75 
1515.901  - - - Edible Liquid:Litre; 30 5.5 10 2.00 
1515.909  - - - Other Liquid:Litre; 30 0.85 10 0.30 
1516.101  - - - Edible Liquid:Litre; 30 5.5 27 5.00 
1516.109  - - - Other Liquid:Litre; 30 0.85 27 0.75 
1516.208  - - - Of other vegetables, edible Liquid:Litre; 30 5.5 27 5.00 
1516.209  - - - Of other vegetables, inedible Liquid:Litre; 30 0.85 27 0.75 
1518.008  - - - Of other vegetables, or of animals, edible Liquid:Litre; 30 5.5 27 5.00 
1518.009  - - - Of other vege tables, or of animals, 
inedible Liquid:Litre; 30 0.85 27 0.75 
1521.10  - Vegetable waxes KG 10 0.5 5 0.25 
1521.90  - Other KG 10 0.5 5 0.25 
1604.11  - - Salmon KG 30 100 20 65.00 
1604.12  - - Herrings KG 30 100 20 65.00 
1604.16  - - Anchovies KG 30 100 20 65.00 
1604.19  - - Other KG 30 100 20 65.00 
1604.30  - Caviar and caviar substitutes KG 30 100 20 65.00 
1605.10  - Crab - 30 - 20 - 
1605.20  - Shrimps and prawns - 30 - 20 - 
1605.30  - Lobster - 30 - 20 - 
1605.40  - Other crustaceans - 30 - 20 - 
1605.90  - Other - 30 - 20 - 
1702.19  - - Other - 20 - 10 - 
1702.909  - - - Other - 20 - 10 - 
1703.101  - - - Containing added flavouring or colouring 
matter - 65 - 30 - 
1703.901  - - - Containing added flavouring or colouring 
matter - 65 - 40 - WT/TPR/M/191/Add.1 
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valorem  
percent Specific 
Baht/Unit 
1801.00 Cocoa beans, whole or broken, raw or roasted. KG 30 3.3 27 3.30 
1802.00 Cocoa shells, husks, skins and other cocoa 
waste. - 30 - 27 - 
1804.00 Cocoa butter, fat and oil. KG 10 0.8 5 0.50 
1901.909  - - - Other KG 40 5.5 5 0.70 
1904.10  - Prepared foods obtained by the swelling or 
roasting of cereals KG 30 25 20 16.75 
1905.31  - - Sweet biscuits KG 30 25 20 16.75 
1905.32  - - Waffles and wafers KG 30 25 20 16.75 
2009.11  - - Frozen Litre 30 10 10 3.50 
2009.19  - - Other Litre 30 10 10 3.50 
2009.29  - - Other Litre 30 10 10 3.50 
2009.39  - - Other Litre 30 10 10 3.50 
2009.69  - - Other Litre 30 10 10 3.50 
2009.79  - - Other Litre 30 10 10 3.50 
2102.10  - Active yeasts - 30 - 10 - 
2102.20  - Inactive yeasts; other single-cell micro-
organisms, dead - 30 - 10 - 
2103.901  - - - Gourmet powder KG 30 22.5 5 3.75 
2103.909  - - - Other KG 30 7.5 5 1.25 
2104.10  - Soups and broths and preparations therefor KG 30 5 20 3.30 
2106.10  - Protein concentrat es and textured protein 
substances - 30 - 5 - 
2106.90  - Other - 30 - 5 - 
2204.10  - Sparkling wine Litre 60 20 54 18.00 
2208.50  - Gin and Geneva Litre 60 120 54 108.00 
2302.10  - Of maize (corn) - 10 - 9 - 
2302.20  - Of rice - 10 - 9 - 
2302.30  - Of wheat - 10 - 5 - 
2302.40  - Of other cereals - 10 - 5 - 
2302.50  - Of leguminous plants - 10 - 9 - 
2303.10  - Residues of starch manufacture and similar 
residues - 10 - 5 - 
2303.20  - Beet-pulp, baga sse and other wasted of 
sugar manufacture - 10 - 9 - 
2303.30  - Brewing or distilling dregs and waste - 10 - 9 - 
2305.00 Oil-cake and other solid residues, whether or 
not ground or in - 10 - 9 - 
2306.10  - Of cotton seeds - 10 - 9 - 
2306.20  - Of linseed - 10 - 9 - 
2306.30  - Of sunflower seeds - 10 - 9 - 
2306.50  - Of coconut or copra - 10 - 9 - 
2306.60  - Of palm nuts or kernels - 10 - 9 - 
2306.70  - Of maize (corn) germ - 10 - 9 - 
2306.90  - Other - 10 - 9 - 
2307.00 Wine lees; argol. - 10 - 9 - 
2308.00 Vegetable material s and vegetable waste, 
vegetable residues - 10 - 9 - 
2309.10  - Dog or cat food, put up for retail sale - 10 - 9 - 
2309.90  - Other - 10 - 9 - 
2504.10  - In powder or in flakes - 1 - 0 - 
2504.90  - Other - 1 - 0 - 
2505.10  - Silica sands and quartz sands - 1 - 0 - 
2505.90  - Other - 1 - 0 - 
2506.10  - Quartz - 1 - 0 - 
2506.21  - - Crude or roughly trimmed - 1 - 0 -  WT/TPR/M/191/Add.1 
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Baht/Unit 
2506.29  - - Other - 1 - 0 - 
2510.10  - Unground - 1 - 0 - 
2510.20  - Ground - 1 - 0 - 
2511.10  - Natural barium sulphate (barytes) - 1 - 0 - 
2511.20  - Natural barium carbonate (witherite) - 1 - 0 - 
2515.11  - - Crude or roughly trimmed - 12.5 - 1 - 
2515.12  - - Merely cut, by sawing or otherwise, into 
blocks or slabs - 20 - 12.5 - 
2515.20  - Ecaussine and other calcareous monumental 
or building - 12.5 - 1 - 
2516.11  - - Crude or roughly trimmed - 12.5 - 1 - 
2516.12  - - Merely cut, by sawing or otherwise, into 
blocks or slabs - 20 - 12.5 - 
2516.21  - - Crude or roughly trimmed - 12.5 - 1 - 
2516.22  - - Merely cut, by sawing or otherwise, into 
blocks or slabs - 20 - 12.50 - 
2516.90  - Other monumental or building stone - 12.5 - 1 - 
2518.10  - Dolomites not calcined or sintered - 1 - 0 - 
2518.20  - Calcined or sintered dolomite - 1 - 0 - 
2518.30  - Dolomite ramming mix - 1 - 0 - 
2519.10  - Natural magnesium carbonate (magnesite) - 1 - 0 - 
2519.90  - Other - 1 - 0 - 
2520.10  - Gypsum; anhydrite - 10 - 5 - 
2520.209  - - - Other - 10 - 5 - 
2523.30  - Aluminous cement Metric ton 10 26.75 1 2.675 
2524.00 Asbestos. - 1 - 0 - 
2526.10  - Not crushed, not powdered - 1 - 0 - 
2526.20  - Crushed or powdered - 1 - 0 - 
2528.10  - Natural sodium borates and concentrates 
thereof - 1 - 0 - 
2528.90  - Other - 1 - 0 - 
2529.10  - Felspar - 1 - 0 - 
2529.21  - - Containing by weight 97% or less of calcium 
fluoride - 1 - 0 - 
2529.22  - - Containing by weight more than 97% of 
calcium fluoride - 1 - 0 - 
2529.30  - Leucite; nepheline and nepheline syenite - 1 - 0 - 
2530.10  - Vermiculite, perlite and chlorites, unexpanded - 1 - 0 - 
2530.20  - Kieserite, epsomite (natural magnesium 
sulphates) - 1 - 0 - 
2530.90  - Other - 1 - 0 - 
2601.20  - Roasted iron pyrites - 1 - 0 - 
2602.00 Manganese ores and concentrates, including 
ferruginous - 1 - 0 - 
2616.10  - Silver ores and concentrates - 1 - 0 - 
2616.90  - Other - 1 - 0 - 
2620.11  - - Hard zinc spelter - 1 - 0 - 
2620.19  - - Other - 1 - 0 - 
2620.21  - - Leaded gasoline sludges and leaded anti-
knock - 1 - 0 - 
2620.29  - - Other - 1 - 0 - 
2620.30  - Containing mainly copper - 1 - 0 - 
2620.40  - Containing mainly aluminium - 1 - 0 - 
2620.60  - Containing arsenic, mercury, thallium or their 
mixtures, - 1 - 0 - 
2620.91  - - Containing antimony, beryllium, cadmium, 
chromium or - 1 - 0 - WT/TPR/M/191/Add.1 
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Baht/Unit 
2620.99  - - Other - 1 - 0 - 
2701.12  - - Bituminous coal - 1 - 0 - 
2701.20  - Briquettes, ovoids  and similar solid fuels 
manufactured - 1 - 0 - 
2704.00 Coke and semi-coke of coal, of lignite or of peat, 
whether or - 1 - 0 - 
2705.00 Coal gas, water gas, producer gas and similar 
gases, other than - 1 - 0 - 
2707.10  - Benzol (benzene) - 1 - 0 - 
2707.20  - Toluol (toluene) - 1 - 0 - 
2707.30  - Xylol (ylenes) - 1 - 0 - 
2707.40  - Naphthalene - 1 - 0 - 
2707.50  - Other aromatic hydrocarbon mixtures of 
which 65% or more - 1 - 0 - 
2707.60  - Phenols - 1 - 0 - 
2707.99  - - Other  - 1 - 0 - 
2708.20  - Pitch coke - 1 - 0 - 
2710.119  - - - Other Liquid:Litre; 20 0.57 10 0.5 
2710.194  - - - Other oils proved to the satisfaction of 
Minister of - 1 - 0 - 
2710.199  - - - Other Liquid:Litre; 20 0.57 10 0.5 
2801.10  - Chlorine - 1 - 0 - 
2801.30  - Fluorine; bromine - 1 - 0 - 
2802.00 Sulphur, sublimed or  precipitated; colloidal 
sulphur. - 1 - 0 - 
2804.10  - Hydrogen - 1 - 0 - 
2804.21  - - Argon - 1 - 0 - 
2804.29  - - Other - 1 - 0 - 
2804.50  - Boron; tellurium - 1 - 0 - 
2804.61  - - Containing by we ight not less than 99.99% 
of silicon - 1 - 0 - 
2804.69  - - Other - 1 - 0 - 
2804.70  - Phosphorus - 1 - 0 - 
2804.80  - Arsenic - 1 - 0 - 
2804.90  - Selenium - 1 - 0 - 
2805.11  - - Sodium - 1 - 0 - 
2805.12  - - Calcium - 1 - 0 - 
2805.19  - - Other - 1 - 0 - 
2805.30  - Rare-earth metals, scandium and yttrium 
whether or not - 1 - 0 - 
2805.40  - Mercury - 1 - 0 - 
2806.20  - Chlorosulphuric acid - 1 - 0 - 
2809.10  - Diphosphorus pentaoxide - 1 - 0 - 
2809.20  - Phosphoric acid and polyphosphoric acids - 1 - 0 - 
2810.00 Oxides of boron; boric acids. - 1 - 0 - 
2811.11  - - Hydrogen fluoride (hydrofluoric acid) - 1 - 0 - 
2811.19  - - Other - 1 - 0 - 
2811.21  - - Carbon dioxide - 1 - 0 - 
2811.22  - - Silicon dioxide - 1 - 0 - 
2811.23  - - Sulphur dioxide - 1 - 0 - 
2811.29  - - Other - 1 - 0 - 
2812.10  - Chlorides and chloride oxides - 1 - 0 - 
2812.90  - Other - 1 - 0 - 
2813.10  - Carbon disulphide - 1 - 0 - 
2813.90  - Other - 1 - 0 - 
2814.10  - Anhydrous ammonia - 1 - 0 -  WT/TPR/M/191/Add.1 
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2815.20  - Potassium hydroxide (caustic potash) - 1 - 0 - 
2815.30  - Peroxides of sodium or potassium - 1 - 0 - 
2816.10  - Hydroxide and peroxi de of magnesium - 1 - 0 - 
2816.40  - Oxides, hydroxides and peroxides, of 
strontium or barium - 1 - 0 - 
2818.20  - Aluminium oxide, other than artificial 
corundum - 1 - 0 - 
2818.30  - Aluminium hydroxide - 1 - 0 - 
2819.10  - Chromium trioxide - 1 - 0 - 
2819.90  - Other - 1 - 0 - 
2820.10  - Manganese dioxide - 1 - 0 - 
2820.90  - Other - 1 - 0 - 
2821.10  - Iron oxides and hydroxides - 1 - 0 - 
2822.00 Cobalt oxides and hydroxides; commercial 
cobalt oxides. - 1 - 0 - 
2823.00 Titanium oxides. - 1 - 0 - 
2824.10  - Lead monoxide (litharge, massicot) - 1 - 0 - 
2824.20  - Red lead and orange lead - 1 - 0 - 
2824.90  - Other - 1 - 0 - 
2825.10  - Hydrazine and hydroxylamine and their 
inorganic salts - 1 - 0 - 
2825.20  - Lithium oxide and hydroxide - 1 - 0 - 
2825.30  - Vanadium oxides and hydroxides - 1 - 0 - 
2825.40  - Nickel oxides and hydroxides - 1 - 0 - 
2825.50  - Copper oxides and hydroxides - 1 - 0 - 
2825.60  - Germanium oxides and zirconium dioxide - 1 - 0 - 
2825.70  - Molybdenum oxides and hydroxides - 1 - 0 - 
2825.80  - Antimony oxides - 1 - 0 - 
2825.90  - Other - 1 - 0 - 
2826.11  - - Of ammonium or of sodium - 1 - 0 - 
2826.12  - - Of aluminium - 1 - 0 - 
2826.19  - - Other - 1 - 0 - 
2826.20  - Fluorosilicates of sodium or of potassium - 1 - 0 - 
2826.30  - - Sodium hexafl uoroaluminate (synthetic 
cryolite) - 1 - 0 - 
2826.90  - Other - 1 - 0 - 
2827.10  - Ammonium chloride - 1 - 0 - 
2827.20  - Calcium chloride - 1 - 0 - 
2827.31  - - Of magnesium - 1 - 0 - 
2827.32  - - Of aluminium - 1 - 0 - 
2827.34  - - Of cobalt - 1 - 0 - 
2827.35  - - Of nickel - 1 - 0 - 
2827.36  - - Of zinc - 1 - 0 - 
2827.39  - - Other - 1 - 0 - 
2827.41  - - Of copper - 1 - 0 - 
2827.49  - - Other - 1 - 0 - 
2827.51  - - Bromides of sodium or of potassium - 1 - 0 - 
2827.59  - - Other - 1 - 0 - 
2827.60  - Iodides and i odide oxides - 1 - 0 - 
2828.10  - Commercial calci um hypochlorite and other 
calcium - 1 - 0 - 
2828.90  - Other - 1 - 0 - 
2829.11  - - Of sodium - 5 - 0 - 
2829.19  - - Other - 1 - 0 - 
2829.90  - Other - 1 - 0 - WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
2830.10  - Sodium sulphides - 1 - 0 - 
2830.20  - Zinc sulphide - 1 - 0 - 
2830.30  - Cadmium sulphide - 1 - 0 - 
2830.90  - Other - 1 - 0 - 
2831.90  - Other - 1 - 0 - 
2832.20  - Other sulphites - 1 - 0 - 
2832.30  - Thiosulphates - 1 - 0 - 
2833.11  - - Disodium sulphate - 1 - 0 - 
2833.19  - - Other - 1 - 0 - 
2833.21  - - Of magnesium - 1 - 0 - 
2833.22  - - Of aluminium - 1 - 0 - 
2833.23  - - Of chromium - 1 - 0 - 
2833.24  - - Of nickel - 5 - 0 - 
2833.26  - - Of zinc - 1 - 0 - 
2833.27  - - Of barium - 1 - 0 - 
2833.29  - - Other - 5 - 0 - 
2833.30  - Alums - 1 - 0 - 
2833.40  - Peroxosulphates (persulphates) - 1 - 0 - 
2834.10  - Nitrites - 1 - 0 - 
2834.21  - - Of potassium - 5 - 0 - 
2834.29  - - Other - 5 - 0 - 
2835.10  - Phosphinates (hypophosphites) and 
phosphonates - 1 - 0 - 
2835.24  - - Of potassium - 1 - 0 - 
2835.25  - - Calcium hydrogenorthophosphate 
("dicalcium phosphate") - 1 - 0 - 
2835.26  - - Other phosphates of calcium - 1 - 0 - 
2835.29  - - Other - 1 - 0 - 
2835.31 - - Sodium triphosphate (sodium 
tripolyphosphate) - 1 - 0 - 
2835.39 - - Other - 1 - 0 - 
2836.10  - Commercial amm onium carbonate and other 
ammonium - 1 - 0 - 
2836.20  - Disodium carbonate - 1 - 0 - 
2836.30  - Sodium hydrogencarbonate (sodium 
bicarbonate) - 1 - 0 - 
2836.40  - Potassium carbonates - 1 - 0 - 
2836.60  - Barium carbonate - 1 - 0 - 
2836.70  - Lead carbonates  - 1 - 0 - 
2836.91  - - Lithium carbonates - 1 - 0 - 
2836.92  - - Strontium carbonate - 1 - 0 - 
2836.99  - - Other - 5 - 0 - 
2837.11  - - Of sodium - 1 - 0 - 
2837.19  - - Other - 1 - 0 - 
2837.20  - Complex cyanides - 1 - 0 - 
2838.00 Fulminates, cyanates and thiocyanates. - 1 - 0 - 
2839.11  - - Sodium metasilicates - 1 - 0 - 
2839.19  - - Other - 1 - 0 - 
2839.20  - Of potassium - 1 - 0 - 
2839.90  - Other - 1 - 0 - 
2840.11  - - Anhydrous - 1 - 0 - 
2840.19  - - Other - 1 - 0 - 
2840.20  - Other borates - 1 - 0 - 
2840.30  - Peroxoborates (perborates) - 1 - 0 - 
2841.10  - Aluminates - 1 - 0 -  WT/TPR/M/191/Add.1 
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Baht/Unit ad-
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Baht/Unit 
2841.20  - Chromates of zinc or of lead - 1 - 0 - 
2841.30  - Sodium dichromate - 1 - 0 - 
2841.50  - Other chromates and dichromates; 
peroxochromates - 1 - 0 - 
2841.61  - - Potassium permanganate - 1 - 0 - 
2841.69  - - Other - 1 - 0 - 
2841.70  - Molybdates - 1 - 0 - 
2841.80  - Tungstates (wolframates) - 1 - 0 - 
2841.90  - Other - 1 - 0 - 
2842.10  - Double or complex silicates, including 
aluminosilicates - 1 - 0 - 
2842.90  - Other - 1 - 0 - 
2843.10  - Colloidal precious metals - 1 - 0 - 
2843.21  - - Silver nitrate - 1 - 0 - 
2843.29  - - Other - 1 - 0 - 
2843.30  - Gold compounds - 1 - 0 - 
2843.90  - Other compounds; amalgams - 1 - 0 - 
2848.00 Phosphides, whether or  not chemically defined, 
excluding - 1 - 0 - 
2849.10  - Of Calcium  - 1 - 0 - 
2849.20  - Of Silicon - 1 - 0 - 
2849.90  - Other - 1 - 0 - 
2850.00 Hydrides, nitrides, azides, silicides and borides, 
wheter or not - 1 - 0 - 
2901.10  - Saturated - 5 - 0 - 
2901.21  - - Ethylene - 5 - 0 - 
2901.22  - - Propene (propylene) - 5 - 0 - 
2901.23  - - Butene (butylene) and isomers thereof - 5 - 0 - 
2901.24  - - Buta-1,3-diene and isoprene - 5 - 0 - 
2901.29  - - Other - 5 - 0 - 
2902.11  - - Cyclohexane - 1 - 0 - 
2902.19  - - Other - 5 - 0 - 
2902.20  - Benzene - 5 - 0 - 
2902.30  - Toluene - 5 - 0 - 
2902.41  - - o-Xylene - 5 - 0 - 
2902.42  - - m-Xylene - 5 - 0 - 
2902.43  - - p-Xylene - 5 - 0 - 
2902.44  - - Mixed xylene isomers - 5 - 0 - 
2902.70  - Cumene - 1 - 0 - 
2902.90  - Other - 1 - 0 - 
2903.11  - - Chloromethane (methyl chloride) and 
chloroethane - 1 - 0 - 
2903.12  - - Dichloromethane (methylene chloride) - 1 - 0 - 
2903.14  - - Carbon tetrachloride - 5 - 0 - 
2903.19  - - Other - 1 - 0 - 
2903.22  - - Trichloroethylene - 5 - 0 - 
2903.23  - - Tetrachloroethylene (perchloroethylene) - 5 - 0 - 
2903.29  - - Other - 5 - 0 - 
2903.30  - Fluorinated, brominated or iodinated 
derivatives of acyclic - 5 - 0 - 
2903.41  - - Trichlorofluoromethane - 5 - 0 - 
2903.42  - - Dichlorodifluoromethane - 5 - 0 - 
2903.43  - - Trichlorotrifluoroethanes - 5 - 0 - 
2903.44  - - Dichlorotetrafluoroethanes and 
chloropentafluoroethane - 5 - 0 - WT/TPR/M/191/Add.1 
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valorem  
percent Specific 
Baht/Unit 
2903.45  - - Other derivatives  perhalogenated only with 
fluorine and - 5 - 0 - 
2903.46  - - Bromochlorodifluoromethane, 
bromotrifluoromethane and - 5 - 0 - 
2903.47  - - Other perhalogena ted derivatives - 1 - 0 - 
2903.49  - - Other - 5 - 0 - 
2903.51  - - 1,2,3,4,5,6-Hexachlorocyclohexane - 1 - 0 - 
2903.59  - - Other - 1 - 0 - 
2903.61  - - Chlorobenzene, o-dichlorobenzene and 
p-dichlorobenzene - 1 - 0 - 
2903.62  - - Hexachlorobenzene and DDT 
(1,1,1-trichloro-2,2-bis - 1 - 0 - 
2903.69  - - Other - 1 - 0 - 
2904.10  - Derivatives cont aining only sulpho groups, 
their salts and  - 1 - 0 - 
2904.20  - Derivatives containing only nitro or only 
nitroso groups - 1 - 0 - 
2904.90  - Other - 1 - 0 - 
2905.11  - - Methanol (methyl alcohol) - 1 - 0 - 
2905.12  - - Propan-1-ol (propyl alcohol) and propan-2-ol - 1 - 0 - 
2905.13  - - Butan-1-ol (n-butyl alcohol) - 1 - 0 - 
2905.14  - - Other butanols - 1 - 0 - 
2905.15  - - Pentanol (amyl alcohol ) and isomers thereof - 1 - 0 - 
2905.16  - - Octanol (octyl alcohol ) and isomers thereof - 1 - 0 - 
2905.17  - - Dodecan-1-ol (lauryl alcohol), hexadecan-
1-ol - 1 - 0 - 
2905.19  - - Other  - 1 - 0 - 
2905.22  - - Acyclic terpene alcohols - 1 - 0 - 
2905.29  - - Other  - 1 - 0 - 
2905.31  - - Ethylene glycol (ethanediol) - 1 - 0 - 
2905.32  - - Propylene glycol (propane-1, 2-diol) - 1 - 0 - 
2905.39  - - Other - 5 - 0 - 
2905.41  - - 2-Ethyl-2-(hydroxymethyl) propane-1,3-diol - 1 - 0 - 
2905.42  - - Pentaerythritol - 1 - 0 - 
2905.43  - - Mannitol - 1 - 0 - 
2905.49  - - Other - 1 - 0 - 
2905.51  - - Ethchlorvynol (INN) - 1 - 0 - 
2905.59  - - Other - 1 - 0 - 
2906.21  - - Benzyl alcohol - 1 - 0 - 
2906.29  - - Other - 1 - 0 - 
2907.11  - - Phenol (hydroxybenzene) and its salts - 1 - 0 - 
2907.12  - - Cresols and their salts - 1 - 0 - 
2907.13  - - Octylphenol, nonyl phenol and their isomers; 
salts thereof - 1 - 0 - 
2907.14  - - Xylenols and their salts - 1 - 0 - 
2907.15  - - Naphthols and their salts - 1 - 0 - 
2907.21  - - Resorcinol and its salts - 1 - 0 - 
2907.22  - - Hydroquinone (quinol) and its salts - 1 - 0 - 
2907.23  - - 4,4'-Isopropylidenediphe nol (bisphenol A, - 1 - 0 - 
2907.29  - - Other - 1 - 0 - 
2908.10  - Derivatives containing only halogen 
substituents and their  - 1 - 0 - 
2908.20  - Derivatives cont aining only sulpho groups, 
their salts and esters - 1 - 0 - 
2908.90  - Other - 1 - 0 - 
2909.11  - - Diethyl ether - 1 - 0 -  WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
2909.19  - - Other - 1 - 0 - 
2909.20  - Cyclanic, cyclenic or cycloterpenic ethers and 
their - 1 - 0 - 
2909.30  - Aromatic ethers  and their halogenated, 
sulphonated, nitrated - 1 - 0 - 
2909.41  - - 2,2'-Oxydiethanol (die thylene glycol, digol) - 5 - 0 - 
2909.42  - - Monomethyl ethers of ethylene glycol or of 
diethylene - 1 - 0 - 
2909.43  - - Monobutyl ethers of ethylene glycol or of 
diethylene - 5 - 0 - 
2909.44  - - Other monoalkylethe rs of ethylene glycol or 
of diethylene - 5 - 0 - 
2909.49  - - Other - 1 - 0 - 
2909.50  - Ether-phenols, et her-alcohol-phenols and their 
halogenated, - 1 - 0 - 
2909.60  - Alcohol peroxides,  ether peroxides, ketone 
peroxides and - 5 - 0 - 
2910.10  - Oxirane (ehylene oxide) - 1 - 0 - 
2910.20  - Methyloxirane (propylene oxide) - 1 - 0 - 
2910.30  - 1-Chloro-2,3-epoxypropane (epichlorohydrin) - 1 - 0 - 
2910.90  - Other - 1 - 0 - 
2911.00 Acetals and hemiacetals, whether or not with 
other oxygen - 1 - 0 - 
2912.11  - - Methanal (formaldehyde) - 1 - 0 - 
2912.12  - - Ethanal (acetaldehyde) - 1 - 0 - 
2912.13  - - Butanal (butyralde hyde, normal isomer) - 1 - 0 - 
2912.19  - - Other - 1 - 0 - 
2912.21  - - Benzaldehyde - 1 - 0 - 
2912.29  - - Other - 1 - 0 - 
2912.30  - Aldehyde-alcohols - 1 - 0 - 
2912.41  - - Vanillin (4-hydroxy-3-
methoxybenzaldehyde) - 1 - 0 - 
2912.42  - - Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde) - 1 - 0 - 
2912.49  - - Other - 1 - 0 - 
2912.50  - Cyclic polymers of aldehydes - 1 - 0 - 
2912.60  - Paraformaldhyde - 1 - 0 - 
2913.00 Halogenated, sulphonated, nitrated or nitrosated 
derivatives of  - 1 - 0 - 
2914.11  - - Acetone - 1 - 0 - 
2914.12  - - Butanone (methyl ethyl ketone) - 1 - 0 - 
2914.19  - - Other - 1 - 0 - 
2914.22  - - Cyclohexanone and methylcyclohexanones - 1 - 0 - 
2914.23  - - Ionones and methylionones - 1 - 0 - 
2914.29  - - Other - 1 - 0 - 
2914.31  - - Phenylacetone (phenylpropan-2-one) - 1 - 0 - 
2914.39  - - Other - 1 - 0 - 
2914.40  - Ketone-alchols and ketone-aldehydes - 1 - 0 - 
2914.50  - Ketone-phenols and ketones with other 
oxygen function - 1 - 0 - 
2914.70  - Halogenated, su lphonated, nitrated or 
nitrosated derivatives - 1 - 0 - 
2915.11  - - Formic acid - 1 - 0 - 
2915.12  - - Salts of formic acid - 1 - 0 - 
2915.13  - - Esters of formic acid - 1 - 0 - 
2915.21  - - Acetic acid - 1 - 0 - 
2915.22  - - Sodium acetate - 1 - 0 - WT/TPR/M/191/Add.1 
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Baht/Unit 
2915.23  - - Cobalt acetates - 1 - 0 - 
2915.29  - - Other - 1 - 0 - 
2915.31  - - Ethyl acetate - 1 - 0 - 
2915.32  - - Vinyl acetate - 1 - 0 - 
2915.33  - - n-Butyl acetate - 5 - 0 - 
2915.34  - - Isobutyl acetate - 1 - 0 - 
2915.35  - - 2-Ethoxyethyl acetate - 5 - 0 - 
2915.39  - - Other - 1 - 0 - 
2915.40  - Mono-,di- or trichloroacetic acids, their salts 
and esters - 1 - 0 - 
2915.50  - Propionic acid, its salts and esters - 1 - 0 - 
2915.60  - Butanoic acids, pentanoic acids, their salts and 
esters - 1 - 0 - 
2915.70  - Palmitic acid, stearic acid, their salts and 
esters - 1 - 0 - 
2915.90  - Other - 1 - 0 - 
2916.11  - - Acrylic acid and its salts - 1 - 0 - 
2916.12  - - Esters of acrylic acid - 1 - 0 - 
2916.13  - - Methacrylic acid and its salts - 1 - 0 - 
2916.14  - - Esters of methacrylic acid  - 1 - 0 - 
2916.15  - - Oleic, linoleic or linolenic acids, their salts 
and esters - 1 - 0 - 
2916.19  - - Other - 1 - 0 - 
2916.20  - Cyclanic, cyclenic or cycloterpenic 
monocarboxylic acids, - 1 - 0 - 
2916.31  - - Benzoic acid, its salts and esters - 1 - 0 - 
2916.32  - - Benzoyl peroxide a nd benzoyl chloride - 1 - 0 - 
2916.34  - - Phenylacetic acid and its salts - 1 - 0 - 
2916.35  - - Esters of phenylacetic acid - 1 - 0 - 
2916.39  - - Other - 1 - 0 - 
2917.11  - - Oxalic acid, its salts and esters  - 1 - 0 - 
2917.12  - - Adipic acid, its salts and esters - 1 - 0 - 
2917.13  - - Azelaic acid, sebacic acid, their salts and 
esters  - 1 - 0 - 
2917.14  - - Maleic anhydride - 1 - 0 - 
2917.19  - - Other - 1 - 0 - 
2917.20  - Cyclanic, cyclenic or cycloterpenic 
monocarboxylic acids, - 1 - 0 - 
2917.31  - - Dibutyl orthophthalates - 1 - 0 - 
2917.33  - - Dinonyl or didecyl orthophthalates - 1 - 0 - 
2917.35  - - Phthalic anhydride - 5 - 0 - 
2917.36  - - Terephthalic acid and its salts - 1 - 0 - 
2917.37  - - Dimethyl terephthalate - 1 - 0 - 
2918.11  - - Lactic acid, its salts and esters - 1 - 0 - 
2918.12  - - Tartaric acid - 1 - 0 - 
2918.13  - - Salts and esters of tartaric acid - 1 - 0 - 
2918.15  - - Salts and esters of citric acid - 1 - 0 - 
2918.16  - - Gluconic acid, its salts and esters - 1 - 0 - 
2918.19  - - Other - 1 - 0 - 
2918.21  - - Salicylic acid and its salts - 1 - 0 - 
2918.22  - - O-Acetylsalicylic acid, its salts and esters - 1 - 0 - 
2918.23  - - Other esters of salicy lic acid and their salts - 1 - 0 - 
2918.29  - - Other - 1 - 0 - 
2918.30  - Carboxylic acids w ith aldehyde or ketone 
function but - 1 - 0 - 
2918.90  - Other - 1 - 0 -  WT/TPR/M/191/Add.1 
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Baht/Unit 
2919.00 Phosphoric esters and their salts, including 
lactophosphates; - 1 - 0 - 
2920.10  - Thiophosphoric este rs (phosphorothioates) and 
their salts; - 1 - 0 - 
2920.90  - Other - 1 - 0 - 
2921.11  - - Methylamine, di- or trimethylamine and their 
salts - 1 - 0 - 
2921.12  - - Diethylamine and its salts - 1 - 0 - 
2921.19  - - Other - 1 - 0 - 
2921.21  - - Ethylenediamine and its salts - 1 - 0 - 
2921.22  - - Hexamethylenediamine and its salts - 1 - 0 - 
2921.29  - - Other - 1 - 0 - 
2921.30  - Cyclanic, cyclenic or cycloterpenic mono- or 
polyamines, - 1 - 0 - 
2921.41  - - Aniline and its salts - 1 - 0 - 
2921.42  - - Aniline derivatives and their salts - 1 - 0 - 
2921.43  - - Toluidines and their derivatives; salts thereof - 1 - 0 - 
2921.44  - - Diphenylamine and its derivatives; salts 
thereof - 1 - 0 - 
2921.45  - - 1-Naphthylamine (al pha-naphthylamine), - 1 - 0 - 
2921.51  - - o-,m-,p-Phenylenediamine, diaminotoluenes, 
and their - 1 - 0 - 
2921.59  - - Other - 1 - 0 - 
2922.11  - - Monoethanolamine and its salts - 1 - 0 - 
2922.12  - - Diethanolamine and its salts - 1 - 0 - 
2922.13  - - Triethanolamine and its salts - 1 - 0 - 
2922.14  - - Dextropropoxyphene (INN) and its salts - 1 - 0 - 
2922.21  - - Aminohydroxynapht halenesulphonic acids 
and their salts - 1 - 0 - 
2922.22  - - Anisidines, dianisidines, phenetidines, and 
their salts - 1 - 0 - 
2922.29  - - Other - 1 - 0 - 
2937.39  - - Other - - - 1 - 
3004.90  - Other - 20 - 10 - 
3102.21  - - Ammonium sulphate - 10 - 5 - 
3102.30  - Ammonium nitrate, whether or not in aqueous 
solution - 10 - 5 - 
3201.10  - Quebracho extract - 10 - 5 - 
3201.20  - Wattle extract - 10 - 5 - 
3201.90  - Other - 10 - 5 - 
3202.10  - Synthetic organic tanning substances - 10 - 5 - 
3202.90  - Other - 10 - 5 - 
3203.00 Colouring matter of vegetable or animal origin 
(including - 10 - 5 - 
3206.30  - Pigments and preparations based on cadmium 
compounds - 10 - 5 - 
3206.41  - - Ultramarine and preparations based thereon - 10 - 5 - 
3206.42  - - Lithopone and other pigments and 
preparations based on - 10 - 5 - 
3206.43  - - Pigments and preparations based on 
hexacyanoferrates - 10 - 5 - 
3206.49  - - Other - 10 - 5 - 
3207.10  - Prepared pigments, prepared opacifiers, 
prepared colours and - 10 - 5 - 
3208.10  - Based on polyesters - 20 - 10 - 
3208.20  - Based on acrylic or vinyl polymers - 20 - 10 - 
3208.90  - Other - 20 - 10 - WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
3209.10  - Based on acrylic or vinyl polymers - 20 - 10 - 
3209.90  - Other - 20 - 10 - 
3210.00 Other paints and varn ishes (including enamels, 
lacquers and - 20 - 10 - 
3211.00 Prepared driers. - 10 - 5 - 
3212.10  - Stamping foils - 20 - 5 - 
3212.90  - Other - 20 - 5 - 
3214.90  - Other - 20 - 10 - 
3401.111  - - - Soap and or ganic surface-active products 
and KG 20 1.85 10 1.00 
3401.112  - - - Paper, wadding, felt and nonwovens, 
impregnated, KG 20 3.75 10 2.00 
3401.191  - - - Soap and or ganic surface-active products 
and KG 20 3.75 10 2.00 
3401.192  - - - Paper, wadding, felt and nonwovens, 
impregnated, KG 20 3.75 10 2.00 
3401.20  - Soap in other forms KG 20 3.75 10 2.00 
3401.30  - Organic surface-active products and 
preparations for washing KG 20 4 10 2.00 
3402.111  - - - Sodium lauryl sulphate and sodium lauryl 
ether sulphate KG 10 1.5 5 0.75 
3402.119  - - - Other KG 10 2 5 1.00 
3402.12  - - Cationic KG 10 2 5 1.00 
3402.209  - - - Other KG 20 4 10 2.00 
3402.90  - Other KG 20 4 10 2.00 
3404.10  - Of chemically modified lignite - 10 - 5 - 
3404.20  - Of poly (oxyethylene) (polyethylene glycol) - 10 - 5 - 
3405.10  - Polishes, creams and similar preparations for 
footwear or - 20 - 10 - 
3405.20  - Polishes, creams and similar preparations for 
the maintenance - 20 - 10 - 
3405.30  - Polishes and similar preparations for 
coachwork, other than - 20 - 10 - 
3405.40  - Scouring pastes  and powders and other 
scouring - 20 - 10 - 
3405.90  - Other - 20 - 10 - 
3407.009  - - - Other - 10 - 5 - 
3501.10  - Casein - 10 - 5 - 
3501.90  - Other - 10 - 5 - 
3502.20  - Milk albumin, including concentrates of two 
or more whey - 10 - 5 - 
3502.90  - Other - 10 - 5 - 
3505.10  - Dextrins and other modified starches - 10 - 5 - 
3505.20  - Glues - 20 - 5 - 
3507.10  - Rennet and concentrates thereof - 10 - 5 - 
3606.90  - Other - 20 - 10 - 
3701.20  - Instant print film - 20 - 0 - 
3701.30  - Other plates and film, with any side exceeding 
255 mm - 20 - 0 - 
3701.91  - - For colour photography (polychrome) - 20 - 0 - 
3701.99  - - Other - 20 - 0 - 
3702.20  - Instant print film - 20 - 0 - 
3702.31  - - For colour photography (polychrome) - 20 - 0 - 
3702.32  - - Other, with silver halide emulsion - 20 - 0 - 
3702.39  - - Other - 20 - 0 - 
3702.41  - - Of a width exceeding 610 mm and of a 
length exceeding - 20 - 0 -  WT/TPR/M/191/Add.1 
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percent Specific 
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3702.42  - - Of a width exceeding 610 mm and of a 
length exceeding - 20 - 0 - 
3702.43  - - Of a width exceeding 610 mm and of a 
length not exceeding - 20 - 0 - 
3702.44  - - Of a width exceeding 105 mm but not 
exceeding 610 mm - 20 - 0 - 
3702.51  - - Of a width not exceeding 16 mm and of a 
length not - 20 - 0 - 
3702.52  - - Of a width not exceeding 16 mm of a length - 20 - 0 - 
3702.54  - - Of a width exceeding 16 mm but not 
exceeding 35 mm - 20 - 0 - 
3702.55  - - Of a width exceeding 16 mm but not 
exceeding 35 mm - 20 - 0 - 
3702.56  - - Of a width exceeding 35 mm - 20 - 0 - 
3702.91  - - Of a width not exceeding 16 mm - 20 - 0 - 
3702.93  - - Of a width exceeding 16 mm but not 
exceeding 35 mm - 20 - 0 - 
3702.94  - - Of a width exceeding 16 mm but not 
exceeding 35 mm - 20 - 0 - 
3702.95  - - Of a width exceeding 35 mm - 20 - 0 - 
3703.10  - In rolls of a width exceeding 610 mm - 20 - 0 - 
3703.20  - Other, for colour photography (polychrome) - 20 - 0 - 
3703.90  - Other - 20 - 0 - 
3704.00 Photographic plates, fi lm, paper, paperboard and 
textiles, - 20 - 0 - 
3705.10  - For offset reproduction - 15 - 0 - 
3705.20  - Microfilms - 20 - 0 - 
3705.90  - Other - 20 - 0 - 
3707.10  - Sensitising emulsions - 20 - 10 - 
3707.90  - Other - 20 - 10 - 
3801.10 - Artificial graphite - 5 - 0 - 
3801.20  - Colloidal or semi-colloidal graphite - 5 - 0 - 
3801.30  - Carbonaceous pastes for electrodes and similar 
pastes for - 5 - 0 - 
3802.90  - Other - 10 - 5 - 
3807.00 Wood tar; wood tar oils; wood creosote; wood 
naphtha; - 10 - 5 - 
3810.10  - Pickling preparations for metal surfaces; 
soldering, brazing - 5 - 0 - 
3810.90  - Other  - 5 - 0 - 
3812.20  - Compound plasticisers for rubber or plastics - 10 - 5 - 
3814.00 Organic composite solvents and thinners, not 
elsewhere - 5 - 0 - 
3818.00 Chemical elements doped for use in electronics, 
in the form of - 5 - 0 - 
3819.00 Hydraulic brake fluids and other prepared 
liquids for hydraulic - 20 - 10 - 
3823.11  - - Stearic acid - 10 - 5 - 
3823.12  - - Oleic acid - 10 - 5 - 
3823.13  - - Tall oil fatty acids - 10 - 5 - 
3823.19  - - Other - 10 - 5 - 
3823.70  - Industrial fatty alcohols - 10 - 5 - 
3901.10  - Polyethylene having a specific gravity of less 
than 0.94 KG 20 4 8.75 1.75 
3901.20  - Polythylene having a specific gravity of 0.94 
or more KG 20 4 8.75 1.75 
3901.30  - Ethylene-vinyl acetate copolymers KG 20 4 8.75 1.75 WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
3901.90  - Other KG 20 4 8.75 1.75 
3902.10  - Polypropylene KG 20 4 8.75 1.75 
3902.20  - Polyisobutylene KG 20 4 5 1.00 
3902.30  - Propylene copolymers KG 20 4 8.75 1.75 
3902.90  - Other KG 20 4 8.75 1.75 
3903.11  - - Expansible KG 20 4 8.75 1.75 
3903.19  - - Other KG 20 4 8.75 1.75 
3903.20  - Styrene-acrylonitrile (SAN) copolymers KG 20 4 8.75 1.75 
3903.30  - Acrylonitrile-butadiene-styrene (ABS) 
copolymers KG 20 4 8.75 1.75 
3903.90  - Other KG 20 4 8.75 1.75 
3904.10  - Poly (vinyl chloride), not mixed with any 
other substances KG 20 4 8.75 1.75 
3904.21  - - Non-plasticised KG 20 4 8.75 1.75 
3904.22  - - Plasticised KG 20 4 8.75 1.75 
3904.90  - Other KG 20 4 8.75 1.75 
3905.30  - Poly (vinyl alcohol ), whether or not containing 
unhydrolysed KG 5 1 0 - 
3906.10  - Poly (methyl methacrylate) KG 20 4 8.75 1.75 
3906.90  - Other KG 20 4 8.75 1.75 
3907.10  - Polyacetals KG 20 4 8.75 1.75 
3907.20  - Other polyethers KG 20 4 8.75 1.75 
3907.30  - Epoxide resins KG 20 4 8.75 1.75 
3907.40  - Polycarbonates KG 20 4 8.75 1.75 
3907.50  - Alkyd resins KG 20 4 8.75 1.75 
3907.60  - Poly (ethylene terephthalate) KG 20 4 8.75 1.75 
3907.91  - - Unsaturated KG 20 4 8.75 1.75 
3907.99  - - Other KG 20 4 8.75 1.75 
3908.10  - Polyamide-6, -11, -12, -6, 6, -6, 9, -6, 10, or -
6, 12 KG 20 4 5 1.00 
3908.90  - Other KG 20 4 8.75 1.75 
3909.10  - Urea resins; thiourea resins KG 20 4 8.75 1.75 
3909.20  - Melamine resins KG 20 4 8.75 1.75 
3909.30  - Other amino-resins KG 20 4 5 1.00 
3909.50  - Polyurethanes KG 20 4 8.75 1.75 
3910.00 Silicones in primar y forms. KG 10 2 6.25 1.25 
3911.10  - Petroleum resins, coumarone, indene or 
coumarone-indene KG 10 2 5 1.00 
3911.90  - Other KG 10 2 5 1.00 
3912.11  - - Non-plasticised KG 5 1 0 - 
3912.12  - - Plasticised KG 5 1 0 - 
3912.31  - - Carboxymethylcellulose and its salts KG 5 1 0 - 
3912.39  - - Other KG 5 1 0 - 
3913.10  - Alginic acid, its salts and esters KG 5 1 0 - 
3916.10  - Of polymers of ethylene KG 25 6 10 2.40 
3916.20  - Of polymers of vinyl chloride KG 25 6 10 2.40 
3916.90  - Of other plastics KG 25 6 10 2.40 
3917.21  - - Of polymers of ethylene KG 30 7 11.25 2.70 
3917.22  - - Of polymers of propylene KG 30 7 11.25 2.70 
3917.23  - - Of polymers of vinyl chloride KG 30 7 11.25 2.70 
3917.29  - - Of other plastics KG 30 7 11.25 2.70 
3917.31  - - Flexible tubes, pipes and hoses, having a 
minimum burst KG 25 6 10 2.40 
3917.32  - - Other, not reinforced or otherwise combined 
with other KG 30 7 11.25 2.70  WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
3917.33  - - Other, not reinforced or otherwise combined 
with other KG 30 7 11.25 2.70 
3917.39  - - Other KG 30 7 11.25 2.70 
3917.40  - Fittings KG 30 7 15 3.50 
3918.10  - Of polymers of vinyl chloride KG 30 7 15 3.50 
3918.90  - Of other plastics KG 30 7 15 3.50 
3919.10  - In rolls of a width not exceeding 20 cm KG 30 7 11.25 2.70 
3919.90  - Other KG 30 7 11.25 2.70 
3920.10  - Of polymers of ethylene KG 30 7 11.25 2.70 
3920.20  - Of polymers of propylene KG 30 7 11.25 2.70 
3920.30  - Of polymers of styrene KG 30 7 11.25 2.70 
3920.43  - - Containing by weight not less than 6% of 
plasticisers KG 30 7 11.25 2.70 
3920.49  - - Other KG 30 7 11.25 2.70 
3920.51  - - Of poly (methyl methacrylate) KG 30 7 11.25 2.70 
3920.59  - - Other KG 30 7 11.25 2.70 
3920.61  - - Of polycarbonates KG 30 7 11.25 2.70 
3920.62  - - Of poly (ethylene terephthalate) KG 30 7 11.25 2.70 
3920.69  - - Of other polyesters KG 30 7 11.25 2.70 
3920.92  - - Of polyamides KG 30 7 11.25 2.70 
3920.99  - - Of other plastics KG 30 7 11.25 2.70 
3921.11  - - Of polymers of styrene KG 30 7 11.25 2.70 
3921.12  - - Of polymers of vinyl chloride KG 30 7 11.25 2.70 
3921.13  - - Of polyurethanes KG 30 7 11.25 2.70 
3921.19  - - Of other plastics KG 30 7 11.25 2.70 
3921.90  - Other KG 30 7 11.25 2.70 
3923.10  - Boxes, cases, crates and similar articles KG 30 7 15 3.50 
3923.21  - - Of polymers of ethylene KG 30 7 15 3.50 
3923.29  - - Of other plastics KG 30 7 15 3.50 
3923.30  - Carboys, bottles, flasks  and similar articles KG 30 7 15 3.50 
3923.50  - Stoppers, lids, caps and other closures KG 30 7 15 3.50 
3923.90  - Other KG 30 7 15 3.50 
3926.10  - Office or school supplies KG 30 7 15 3.50 
3926.20  - Articles of apparel a nd clothing accessories KG 30 7 15 3.50 
3926.30  - Fittings for furniture, co achwork or the like KG 30 7 15 3.50 
3926.40  - Statuettes and other or namental articles KG 30 7 15 3.50 
3926.90  - Other KG 30 7 15 3.50 
4001.292  - - - In plates, sheets or strip - 50 - 5 - 
4001.302  - - - In plates, sheets or strip - 50 - 5 - 
4002.11  - - Latex - 20 - 8.75 - 
4002.191  - - - In primary forms - 20 - 8.75 - 
4002.192  - - - In plates, sheets or strip - 20 - 8.75 - 
4002.201  - - - In primary forms - 20 - 8.75 - 
4002.202  - - - In plates, sheets or strip - 20 - 8.75 - 
4002.311  - - - In primary forms - 10 - 0 - 
4002.312  - - - In plates, sheets or strip - 10 - 0 - 
4002.391  - - - In primary forms - 10 - 0 - 
4002.392  - - - In plates, sheets or strip - 10 - 0 - 
4002.41  - - Latex - 10 - 0 - 
4002.491  - - - In primary forms - 10 - 0 - 
4002.492  - - - In plates, sheets or strip - 10 - 0 - 
4002.51  - - Latex - 10 - 0 - 
4002.591  - - - In primary forms - 10 - 0 - 
4002.592  - - - In plates, sheets or strip - 10 - 0 - 
4002.601  - - - In primary forms - 10 - 0 - WT/TPR/M/191/Add.1 
Page 166  
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4002.602  - - - In plates, sheets or strip - 10 - 0 - 
4002.701  - - - In primary forms - 10 - 0 - 
4002.702  - - - In plates, sheets or strip - 10 - 0 - 
4002.809  - - - Other - 10 - 0 - 
4002.91  - - Latex - 10 - 0 - 
4002.991  - - - In primary forms - 10 - 0 - 
4002.992  - - - In plates, sheets or strip - 10 - 0 - 
4003.00 Reclaimed rubber in primary forms or  in plates, 
sheets or strip. - 20 - 5 - 
4005.10  - Compounded with carbon black or silica - 20 - 5 - 
4005.20  - Solutions; dispersions other than those of 
subheading - 20 - 5 - 
4005.91  - - Plates, sheets and strip - 20 - 5 - 
4005.99  - - Other  - 20 - 5 - 
4006.10  - "Camel-back" strips for retreading rubber 
tyres - 30 - 5 - 
4006.90  - Other  - 30 - 5 - 
4007.00 Vulcanised rubber thread and cord. - 30 - 5 - 
4008.119  - - - Other - 30 - 5 - 
4008.199  - - - Other - 30 - 5 - 
4008.219  - - - Other - 30 - 5 - 
4008.299  - - - Other - 30 - 5 - 
4009.11  - - Without fittings - 30 - 5 - 
4009.12  - - With fittings - 30 - 10 - 
4009.21  - - Without fittings - 30 - 5 - 
4009.22  - - With fittings - 30 - 10 - 
4009.31  - - Without fittings - 30 - 5 - 
4009.32  - - With fittings - 30 - 10 - 
4009.41  - - Without fittings - 30 - 5 - 
4009.42  - - With fittings - 30 - 10 - 
4010.11  - - Reinforced only with metal - 30 - 10 - 
4010.12  - - Reinforced only with textile materials - 30 - 10 - 
4010.13  - - Reinforced only with plastics - 30 - 10 - 
4010.19  - - Other - 30 - 10 - 
4010.31  - - Endless transmission belts of trapezoidal 
cross-section - 30 - 10 - 
4010.32  - - Endless transmission belts of trapezoidal 
cross-section - 30 - 10 - 
4010.33  - - Endless transmission belts of trapezoidal 
cross-section - 30 - 10 - 
4010.34  - - Endless transmission belts of trapezoidal 
cross-section - 30 - 10 - 
4010.35  - - Endless synchronous belts, of an outside 
circumference - 30 - 10 - 
4010.36  - - Endless synchronous belts, of an outside 
circumference - 30 - 10 - 
4010.39  - - Other - 30 - 10 - 
4011.101  - - - Radial tyres KG 30 34.5 10 11.50 
4011.109  - - - Other KG 30 21.5 10 7.25 
4011.201  - - - Radial tyres KG 30 34.5 10 11.50 
4011.209  - - - Other KG 30 21.5 10 7.25 
4011.30  - Of a kind used on aircraft KG 20 14.5 10 7.25 
4011.40  - Of a kind used on motorcycles KG 30 21.5 10 7.25  WT/TPR/M/191/Add.1 
 Page 167 
 
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4011.50  - Of a kind used on bicycles Unit 30 3.50 baht  per 
kg but not 
less than 3.50 
baht per unit 10 1.25 baht  per 
kg but not 
less than 1.25 
baht per unit
4011.61  - - Of a kind used on agricultural or forestry 
vehicles and  KG 30 21.5 10 7.25 
4011.62  - - Of a kind used on construction or industrial 
handling KG 30 21.5 10 7.25 
4011.63  - - Of a kind used on construction or industrial 
handling KG 30 21.5 10 7.25 
4011.69  - - Other KG 30 21.5 10 7.25 
4011.92  - - Of a kind used on agricultural or forestry 
vehicles and  KG 20 3.75 10 2.00 
4011.93  - - Of a kind used on construction or industrial 
handling KG 20 3.75 10 2.00 
4011.94  - - Of a kind used on construction or industrial 
handling KG 20 3.75 10 2.00 
4011.99  - - Other KG 30 21.5 10 7.25 
4012.11  - - Of a kind used on motor cars (including 
station wagons and racing cars) KG 30 21.5 10 7.25 
4012.12  - - Of a kind used on buses or lorries KG 30 21.5 10 7.25 
4012.13  - - Of a kind used on aircraft KG 30 21.5 10 7.25 
4012.191  - - - Of a kind used on articles of headings 84.25 
to KG 20 3.75 10 2.00 
4012.192  - - - Of a kind used on bicycles Unit 30 3.50 baht  per 
kg but not 
less than 3.50 
baht per unit 10 1.25 baht  per 
kg but not 
less than 1.25 
baht per unit
4012.199  - - - Other KG 30 21.5 10 7.25 
4012.201  - - - Of a kind used on articles of headings 84.25 
to KG 20 3.75 10 2.00 
4012.202  - - - Of a kind used on bicycles Unit 30 3.50 baht  per 
kg but not 
less than 3.50 
baht per unit 10 1.25 baht  per 
kg but not 
less than 1.25 
baht per unit
4012.209  - - - Other KG 30 21.5 10 7.25 
4012.901  - - - Solid or cushion tyres KG 20 3.75 10 2.00 
4012.909  - - - Other KG 30 10.75 10 3.75 
4013.10  - Of a kind used on motor cars (including 
station wagons and KG 30 21.5 10 7.25 
4013.20  - Of a kind used on bicycles KG 30 10.75 10 7.25 
4013.90  - Other KG 30 10.75 10 7.25 
4014.10  - Sheath contraceptives - 30 - 10 - 
4014.90  - Other - 30 - 10 - 
4015.11  - - Surgical - 30 - 10 - 
4015.19  - - Other - 30 - 10 - 
4015.90  - Other - 30 - 10 - 
4016.109  - - - Other - 30 - 10 - 
4016.919  - - - Other - 30 - 10 - 
4016.92  - - Erasers - 30 - 10 - 
4016.94  - - Boat or dock fenders, whether or not 
inflatable - 30 - 10 - 
4016.95  - - Other inflatable articles - 30 - 10 - 
4016.999  - - - Other - 30 - 10 - 
4017.009  - - - Other - 30 - 10 - 
4202.29  - - Other - 100 - 40 - 
4302.11  - - Of mink - 10 - 5 - WT/TPR/M/191/Add.1 
Page 168  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4302.13  - - Of lamb, the following : Astrakhan, 
Broadtail, Caracul, - 10 - 5 - 
4302.19  - - Other - 10 - 5 - 
4302.20  - Heads, tails, paws and other pieces or cuttings, 
not - 10 - 5 - 
4302.30  - Whole skins and pieces or cuttings thereof, 
assembled - 10 - 5 - 
4408.10  - Coniferous - 20 - 5 - 
4408.31  - - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau - 20 - 5 - 
4408.39  - - Other - 20 - 5 - 
4408.90  - Other - 20 - 5 - 
4409.10  - Coniferous - 20 - 5 - 
4409.20  - Non-coniferous - 20 - 5 - 
4410.21  - - Unworked or not further worked than sanded - 20 - 5 - 
4410.29  - - Other - 20 - 5 - 
4410.31  - - Unworked or not further worked than sanded - 20 - 5 - 
4410.32  - - Surface-covered with melamine-impregnated 
paper - 20 - 5 - 
4410.33  - - Surface-covered w ith decorative laminates of 
plastics - 20 - 5 - 
4410.39  - - Other - 20 - 5 - 
4410.90  - Other - 20 - 5 - 
4411.11  - - Not mechanically work ed or surface covered - 20 - 5 - 
4411.19  - - Other - 20 - 5 - 
4411.21  - - Not mechanically work ed or surface covered - 20 - 5 - 
4411.29  - - Other - 20 - 5 - 
4411.31  - - Not mechanically work ed or surface covered - 20 - 5 - 
4411.39  - - Other - 20 - 5 - 
4411.91  - - Not mechanically work ed or surface covered - 20 - 5 - 
4411.99  - - Other - 20 - 5 - 
4412.13  - - With at least one outer ply of tropical wood 
specified in - 20 - 5 - 
4412.14  - - Other, with at least one outer ply of non-
coniferous wood - 20 - 5 - 
4412.19  - - Other - 20 - 5 - 
4412.22  - - With at least one ply of tropical wood 
specified in - 20 - 5 - 
4412.23  - - Other, containi ng at least one layer of 
particle board - 20 - 5 - 
4412.29  - - Other - 20 - 5 - 
4412.92  - - With at least one ply of tropical wood 
specified in - 20 - 5 - 
4412.93  - - Other, containi ng at least one layer of 
particle board - 20 - 5 - 
4412.99  - - Other - 20 - 5 - 
4413.00 Densified wood, in blocks, plates, strips or 
profile shapes. - 10 - 5 - 
4415.10  - Cases, boxes, crates, drums and similar 
packings; - 30 - 10 - 
4415.20  - Pallets, box pallets  and other load boards; 
pallet collars - 30 - 10 - 
4416.00 Casks, barrels, vats , tubs and other coopers' 
products and parts - 30 - 10 - 
4417.00 Tooles, tool bodies, tool handles, broom or 
brush bodies and - 30 - 10 - 
4503.10  - Corks and stoppers - 20 - 10 -  WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4503.90  - Other - 20 - 10 - 
4504.901  - - - Gaskets - 20 - 10 - 
4504.909  - - - Other - 20 - 10 - 
4701.00 Mechanical wood pulp. - 1 - 0 - 
4702.00 Chemical wood pulp, dissolving grades. - 1 - 0 - 
4703.11  - - Coniferous - 1 - 0 - 
4703.19  - - Non-coniferous - 1 - 0 - 
4703.21  - - Coniferous - 1 - 0 - 
4703.29  - - Non-coniferous - 1 - 0 - 
4704.11  - - Coniferous - 1 - 0 - 
4704.19  - - Non-coniferous - 1 - 0 - 
4704.21  - - Coniferous - 1 - 0 - 
4704.29  - - Non-coniferous - 1 - 0 - 
4705.00 Wood pulp obtained by a combination of 
mechanical and - 1 - 0 - 
4706.10  - Cotton linters pulp - 1 - 0 - 
4706.20  - Pulps of fibres derived from recovered (waste 
and scrap) - 1 - 0 - 
4706.91  - - Mechanical - 1 - 0 - 
4706.92  - - Chemical - 1 - 0 - 
4706.93  - - Semi-chemical - 1 - 0 - 
4707.10  - Unbleached kraft paper or paperboard or 
corrugated paper - 1 - 0 - 
4707.20  - Other paper or paperboard made mainly of 
bleached - 1 - 0 - 
4707.30  - Paper or paperboard made mainly of 
mechanical pulp (for - 1 - 0 - 
4707.90  - Other, including unsorted waste and scrap - 1 - 0 - 
4801.002  - - - Weighing more than 55 g/m2 KG 10 0.8 0 0.00 
4802.10  - Hand-made paper a nd paperboard KG 10 1 5 0.50 
4802.20  - Paper and paperboard  of a kind used as a base 
for photo- KG 10 1 0 0.00 
4802.30  - Carbonising base paper KG 10 1 0 0.00 
4802.40  - Wallpaper base KG 10 1 5 0.50 
4802.54  - - Weighing less than 40 g/m2 KG 10 1 0 0.00 
4802.55  - - Weighing 40 g/m2 or more but not more than 
150 g/m2 , in rolls, KG 10 1 0 0.00 
4802.56  - - Weighing 40 g/m2 or more but not more than 
150 g/m2 ,  KG 10 1 0 0.00 
4802.57  - - Other, weighing 40 g/m2 or more but not 
more than KG 10 1 0 0.00 
4802.58  - - Weighing more than 150 g/m2 KG 10 1 0 0.00 
4802.612  - - - Newsprints of a width not exceeding 
36 cm, weighing KG 10 1 0 0.00 
4802.619  - - - Other KG 10 1 0 0.00 
4802.62  - - In sheets with one side not exceeding 
435 mm and the KG 10 1 0 0.00 
4802.69  - - Other KG 10 1 0 0.00 
4803.001  - - - Cellulose wadding not further worked than 
being - 10 - 5 0.50 
4803.009  - - - Other KG 20 1.8 5 0.50 
4804.11  - - Unbleached KG 10 1 5 0.50 
4804.19  - - Other KG 10 1 5 0.50 
4804.21  - - Unbleached KG 10 1 5 0.50 
4804.29  - - Other KG 10 1 5 0.50 
4804.31  - - Unbleached KG 10 1 5 0.50 
4804.39  - - Other KG 10 1 5 0.50 WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4804.41  - - Unbleached KG 10 1 5 0.50 
4804.42  - - Bleached uniformly throughout the mass and 
of which KG 10 1 5 0.50 
4804.49  - - Other KG 10 1 5 0.50 
4804.51  - - Unbleached KG 10 1 5 0.50 
4804.52  - - Bleached uniformly throughout the mass and 
of which KG 10 1 5 0.50 
4804.59  - - Other KG 10 1 5 0.50 
4805.11  - - Semi-chemical fluting paper KG 10 1 5 0.50 
4805.12  - - Straw fluting paper KG 10 1 5 0.50 
4805.19  - - Other KG 10 1 5 0.50 
4805.24  - - Weighing 150 g/m2 or less KG 10 1 5 0.50 
4805.25  - - Weighing more than 150 g/m2 KG 10 1 5 0.50 
4805.30  - Sulphite wrapping paper KG 10 1 5 0.50 
4805.40  - Filter paper and paperboard KG 10 1 5 0.50 
4805.50  - Felt paper and paperboard KG 10 1 5 0.50 
4805.91  - - Weighing 150 g/m2 or less KG 10 1 5 0.50 
4805.92  - - Weighing more than 150 g/m2 but less than 
225 g/m2 KG 10 1 5 0.50 
4805.93  - - Weighing 225 g/m2 or more KG 10 1 5 0.50 
4806.10  - Vegetable parchment KG 20 1.8 5 0.50 
4806.20  - Greaseproof papers KG 20 1.8 5 0.50 
4806.30  - Tracing papers KG 20 1.8 5 0.50 
4806.40  - Glassine and other glazed transparent or 
translucent papers KG 20 1.8 5 0.50 
4807.00 Composite paper a nd paperboard (made by 
sticking flat layers KG 20 1.8 0 0.00 
4808.10  - Corrugated paper a nd paperboard, whether or 
not perforated KG 10 1 5 0.50 
4808.20  - Sack kraft paper, creped or crinkled, whether 
or not KG 10 1 5 0.50 
4808.30  - Other kraft paper, creped or crinkled, whether 
or not KG 10 1 5 0.50 
4808.90  - Other KG 10 1 5 0.50 
4809.10  - Carbon or similar copying papers KG 20 1.8 0 0.00 
4809.20  - Self-copy paper KG 20 1.8 0 0.00 
4809.90  - Other KG 20 1.8 0 0.00 
4810.13  - - In rolls KG 10 1 0 0.00 
4810.14  - - In sheets with one side not exceeding 435 
mm and the KG 10 1 0 0.00 
4810.19  - - Other KG 10 1 0 0.00 
4810.22  - - Light-weight coated paper KG 10 1 0 0.00 
4810.29  - - Other KG 10 1 0 0.00 
4810.31  - - Bleached uniformly throughout the mass and 
of which KG 10 1 5 0.50 
4810.32  - - Bleached uniformly throughout the mass and 
of which KG 10 1 5 0.50 
4810.39  - - Other KG 10 1 5 0.50 
4810.92  - - Multi-ply KG 10 1 5 0.50 
4810.99  - - Other KG 10 1 5 0.50 
4811.10  - Tarred, bituminised or asphalted paper and 
paperboard KG 20 1.8 5 0.50 
4811.41  - - Self-adhesive KG 20 1.8 5 0.50 
4811.49  - - Other KG 10 1 5 0.50 
4811.51  - - Bleached, weighing more than 150g/m2 KG 20 1.8 5 0.50 
4811.59  - - Other KG 10 1 5 0.50  WT/TPR/M/191/Add.1 
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Heading Description Unit ad-
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4811.60  - Paper and paperboa rd, coated, impregnated or 
covered with KG 20 1.8 5 0.50 
4811.90  - Other paper, pa perboard, cellulose wadding 
and webs of KG 10 1 5 0.50 
4812.00 Filter blocks, slabs and plates, of paper pulp. - 10 - 5 - 
4813.10  - In the form of booklets or tubes KG 30 10.2 5 1.75 
4813.20  - In rolls of a width not exceeding 5 cm KG 30 10.2 5 1.75 
4813.90  - Other KG 30 10.2 5 1.75 
4814.10  - "Ingrain" paper KG 30 3 10 1.00 
4814.20  - Wallpaper and similar wall coverings, 
consisting of paper KG 30 3 10 1.00 
4814.30  - Wallpaper and similar wall coverings, 
consisting of paper KG 30 3 10 1.00 
4814.90  - Other KG 30 3 10 1.00 
4815.00 Floor coverings on a base of paper or of 
paperboard, whether KG 30 3 10 1.00 
4816.10  - Carbon or similar copying papers KG 30 2.4 0 0.00 
4816.20  - Self-copy paper KG 30 2.4 0 0.00 
4816.30  - Duplicator stencils KG 30 2.4 0 0.00 
4816.90  - Other KG 30 2.4 0 0.00 
4817.10  - Envelopes KG 30 4.7 10 1.75 
4817.20  - Letter cards, plain postcards and 
correspondence cards KG 30 4.7 10 1.75 
4817.30  - Boxes, pouche s, wallets and writing 
compendiums, of paper or paperboard, 
containing an assortment  of paper stationery KG 30 4.7 10 1.75 
4818.10  - Toilet paper KG 30 4.7 10 1.75 
4818.20  - Handkerchiefs, cleansing or facial tissues and 
towels KG 30 4.7 10 1.75 
4818.30  - Tablecloths and serviettes KG 30 4.7 10 1.75 
4818.401  - - - Sanitary towels and tampons - 30 - 10 - 
4818.409  - - - Other KG 20 3.1 10 1.75 
4818.50  - Articles of apparel and clothing accessories KG 30 4.7 10 1.75 
4818.90  - Other KG 30 4.7 10 1.75 
4819.10  - Cartons, boxes and cases, of corrugated paper 
or paperboard KG 30 4.7 10 1.75 
4819.20  - Folding cartons, boxes and cases, of non-
corrugated paper KG 20 3.1 10 1.75 
4819.30  - Sacks and bags, having a base of a width of 
40 cm or more KG 30 4.7 10 1.75 
4819.40  - Other sacks and bags, including cones KG 30 4.7 10 1.75 
4819.50  - Other packing containers, including record 
sleeves KG 30 4.7 10 1.75 
4819.60  - Box files, letter trays, storage boxes and 
similar articles, of KG 30 4.7 10 1.75 
4820.10  - Registers, account books, note books, order 
books, receipt KG 30 4.7 10 1.75 
4820.20  - Exercise books KG 30 4.7 10 1.75 
4820.30  - Binders, (other than book covers), folders and 
file covers KG 30 4.7 10 1.75 
4820.40  - Manifold business forms and interleaved 
carbon sets KG 30 4.7 10 1.75 
4820.50  - Albums for samples or for collections KG 30 4.7 10 1.75 
4820.90  - Other KG 30 4.7 10 1.75 
4821.10  - Printed KG 30 4.7 10 1.75 
4821.90  - Other KG 30 4.7 10 1.75 
4823.19  - - Other KG 30 4.7 10 1.75 WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
4823.40  - Rolls, sheets and dials, printed for self-
recording apparatus KG 30 4.7 10 1.75 
4823.60  - Trays, dishes, plates, cups and the like, of 
paper or KG 30 4.7 10 1.75 
4823.70  - Moulded or pressed artic les of paper pulp KG 30 4.7 10 1.75 
4823.901  - - - Joss paper KG 30 15 10 5.00 
4823.909  - - - Other KG 30 2.7 10 1.00 
4901.101  - - - Wholly or essentially in Thai KG 20 3.1 0 0.00 
4901.911  - - - Wholly or essentially in Thai KG 20 3.1 0 0.00 
4901.991  - - - Wholly or essentially in Thai KG 20 3.1 0 0.00 
4902.10  - Appearing at least four times a week - 5 - 0 - 
4902.90  - Other - 5 - 0 - 
4903.00 Children's picture, drawing or colouring books. - 5 - 0 - 
4904.00 Music, printed or in manuscript, whether or not 
bound or - 5 - 0 - 
4905.10  - Globes - 5 - 0 - 
4905.91  - - In book form - 5 - 0 - 
4905.99  - - Other - 5 - 0 - 
4906.00 Plans and drawings for architectural, 
engineering, industrial, - 5 - 0 - 
4907.001  - - - Stock, share or bond certificates and similar 
documents - 20 - 10 - 
4908.10  - Transfers (decalcomani as), vitrifiable - 20 - 10 - 
4908.90  - Other - 20 - 10 - 
4909.001  - - - Not illustrated KG 20 1.9 10 1.00 
4909.009  - - - Other KG 20 8.4 10 4.25 
4910.001  - - - Calendars printed on pa per or paperboard KG 20 8.4 10 4.25 
4910.009  - - - Other KG 20 1.9 10 1.00 
4911.10  - Trade advertising material, commercial 
catalogues and KG 20 1.9 10 1.00 
4911.91  - - Pictures, designs and photographs KG 20 1.9 0 0.00 
4911.99  - - Other KG 20 1.9 0 0.00 
5003.10  - Not carded or combed - 5 - 1 - 
5003.90  - Other - 5 - 1 - 
5004.00 Silk yarn (other than yarn spun from silk waste) 
not put up for - 10 - 5 - 
5005.00 Yarn spun from silk waste, not put up for retail 
sale. - 10 - 5 - 
5006.001  - - - Silk-worm gut - 10 - 5 - 
5006.009  - - - Other - 10 - 5 - 
5007.10  - Fabrics of noil silk - 30 - 17.5 - 
5007.20  - Other fabrics, c ontaining 85% or more by 
weight of silk or - 30 - 17.5 - 
5007.90  - Other fabrics - 30 - 17.5 - 
5106.10  - Containing 85% or more by weight of wool - 10 - 5 - 
5106.20  - Containing less than 85% by weight of wool - 10 - 5 - 
5107.10  - Containing 85% or more by weight of wool - 10 - 5 - 
5107.20  - Containing less than 85% by weight of wool - 10 - 5 - 
5108.10  - Carded - 10 - 5 - 
5108.20  - Combed - 10 - 5 - 
5109.10  - Containing 85% or mo re by weight of wool or 
of fine animal - 10 - 5 - 
5109.90  - Other - 10 - 5 - 
5110.00 Yarn of coarse animal hair or of horsehair 
(including gimped - 10 - 5 - 
5111.11  - - Of a weight not exceeding 300 g/m2 - 10 - 5 -  WT/TPR/M/191/Add.1 
 Page 173 
 
 
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Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5111.19  - - Other - 10 - 5 - 
5111.20  - Other , mixed mainly or solely with man-made 
filaments - 10 - 5 - 
5111.30  - Other, mixed mainly or solely with man-made 
staple fibres - 10 - 5 - 
5111.90  - Other - 10 - 5 - 
5112.11  - - Of a weight not exceeding 200 g/m2 - 10 - 5 - 
5112.19  - - Other - 10 - 5 - 
5112.20  - Other, mixed mainly or solely with man-made 
filaments - 10 - 5 - 
5112.30  - Other, mixed mainly or solely with man-made 
staple fibres - 10 - 5 - 
5112.90  - Other - 10 - 5 - 
5113.00 Woven fabrics of coarse animal hair or of 
horsehair. - 10 - 5 - 
5204.11  - - Containing 85% or more by weight of cutton - 10 - 5 - 
5204.19  - - Other - 10 - 5 - 
5204.20  - Put up for retail sale - 10 - 5 - 
5205.11  - - Measuring 714.29 decitex or more (not 
exceeding - 10 - 5 - 
5205.12  - - Measuring less than 714.29 decitex but not 
less than - 10 - 5 - 
5205.13  - - Measuring less than 232.56 decitex but not 
less than - 10 - 5 - 
5205.14  - - Measuring less than 192.31 decitex but not 
less than 125 - 10 - 5 - 
5205.15  - - Measuring less than 125 decitex (exceeding 
80 metric - 10 - 5 - 
5205.21  - - Measuring 714.29 decitex or more (not 
exceeding - 10 - 5 - 
5205.22  - - Measuring less than 714.29 decitex but not 
less than - 10 - 5 - 
5205.23  - - Measuring less than 232.56 decitex but not 
less than - 10 - 5 - 
5205.24  - - Measuring less than 192.31 decitex but not 
less than 125 - 10 - 5 - 
5205.26  - - Measuring less than 125 decitex but not less 
than  - 10 - 5 - 
5205.27  - - Measuring less than 106.38 decitex but not 
less than - 10 - 5 - 
5205.28  - - Measuring less than 83.33 decitex 
(exceeding 120 metric - 10 - 5 - 
5205.31  - - Measuring per single yarn 714.29 decitex or 
more - 10 - 5 - 
5205.32  - - Measuring per single yarn less than 
714.29 decitex but - 10 - 5 - 
5205.33  - - Measuring per single yarn less than 
232.56 decitex but not - 10 - 5 - 
5205.34  - - Measuring per single yarn less than 
192.31 decitex but not - 10 - 5 - 
5205.35  - - Measuring per single yarn less than 
125 decitex - 10 - 5 - 
5205.41  - - Measuring per single yarn 714.29 decitex or 
more - 10 - 5 - 
5205.42  - - Measuring per single yarn less than 
714.29 decitex but not - 10 - 5 - 
5205.43  - - Measuring per single yarn less than 
232.56 decitex but not - 10 - 5 - WT/TPR/M/191/Add.1 
Page 174  
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5205.44  - - Measuring per single yarn less than 
192.31 decitex but not - 10 - 5 - 
5205.46  - - Measuring per single yarn less than 
125 decitex but not - 10 - 5 - 
5205.47  - - Measuring per single yarn less than 
106.38 decitex but not - 10 - 5 - 
5205.48  - - Measuring per single yarn less than 
83.33 decitex - 10 - 5 - 
5206.11  - - Measuring 714.29 decitex or more (not 
exceeding - 10 - 5 - 
5206.12  - - Measuring less than 714.29 decitex but not 
less than - 10 - 5 - 
5206.13  - - Measuring less than 232.56 decitex but not 
less than - 10 - 5 - 
5206.14  - - Measuring less than 192.31 decitex number 
but not lesss than 125 - 10 - 5 - 
5206.15  - - Measuring less than 125 decitex (exceeding 
80 metric - 10 - 5 - 
5206.21  - - Measuring 714.29 decitex or more (not 
exceeding 14 - 10 - 5 - 
5206.22  - - Measuring less than 714.29 decitex but not 
less than - 10 - 5 - 
5206.23  - - Measuring less 232.56 decitex but not less 
than - 10 - 5 - 
5206.24  - - Measuring elss than 192.31 decitex but not 
less than 125 - 10 - 5 - 
5206.25  - - Measuring less than 125 decitex (exceeding 
80 metric - 10 - 5 - 
5206.31  - - Measuring per single yarn 714.29 decitex or 
more - 10 - 5 - 
5206.32  - - Measuring per single yarn less than 
714.29 decitex but - 10 - 5 - 
5206.33  - - Measuring per single yarn less than 
232.5 decitex but not - 10 - 5 - 
5206.34  - - Measuring per single yarn less than 
192.31 decitex but not - 10 - 5 - 
5206.35  - - Measuring per single yarn less than 
125 decitex - 10 - 5 - 
5206.41  - - Measuring per single yarn 714.29 decitex or 
more - 10 - 5 - 
5206.42  - -Measuring per single yarn less than 
714.29 decitex but not - 10 - 5 - 
5206.43  - - Measuring per single yarn less than 
232.56 decitex but not - 10 - 5 - 
5206.44  - - Measuring per single yarn less than 
192.31 decitex but not - 10 - 5 - 
5206.45  - - Measuring per single yarn less than 
125 decitex - 10 - 5 - 
5207.10  - Containing 85% or more by weight of cotton - 10 - 5 - 
5207.90  - Other - 10 - 5 - 
5208.11  - - Plain weave, weighing not more than 
100 g/m2 Kg 20 15 5 3.75 
5208.12  - - Plain weave, weighing more than 100 g/m2 Kg 20 15 5 3.75 
5208.13  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5208.19  - - Other fabrics Kg 20 15 5 3.75 
5208.21  - - Plain weave, weighing not more than 
100 g/m2 Kg 20 15 5 3.75 
5208.22  - - Plain weave, weighing more than 100 g/m2 Kg 20 15 5 3.75  WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5208.23  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5208.29  - - Other fabrics Kg 20 15 5 3.75 
5208.31  - - Plain weave, weighing not more than 
100 g/m2 Kg 20 15 5 3.75 
5208.32  - - Plain weave, weighing more than 100 g/m2 Kg 20 15 5 3.75 
5208.33  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5208.39  - - Other fabrics Kg 20 15 5 3.75 
5208.41  - - Plain weave, weighing not more than 
100 g/m2 Kg 20 15 5 3.75 
5208.42  - - Plain weave, weighing more than 100 g/m2 Kg 20 15 5 3.75 
5208.43  - - 3-thread  or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5208.49  - - Other fabrics Kg 20 15 5 3.75 
5208.51  - - Plain weave, weighing not more than 
100 g/m2 Kg 20 15 5 3.75 
5208.52  - - Plain weave, weighing more than 100 g/m2 Kg 20 15 5 3.75 
5208.53  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5208.59  - - Other fabrics Kg 20 15 5 3.75 
5209.11  - - Plain weave Kg 20 15 5 3.75 
5209.12  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5209.19  - - Other fabrics Kg 20 15 5 3.75 
5209.21  - - Plain weave Kg 20 15 5 3.75 
5209.22  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5209.29  - - Other fabrics Kg 20 15 5 3.75 
5209.31  - - Plain weave Kg 20 15 5 3.75 
5209.32  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5209.39  - - Other fabrics Kg 20 15 5 3.75 
5209.41  - - Plain weave Kg 20 15 5 3.75 
5209.42  - - Denim Kg 20 15 5 3.75 
5209.43  - - Other fabrics of 3-thread or 4-thread twill, 
including Kg 20 15 5 3.75 
5209.49  - - Other fabrics Kg 20 15 5 3.75 
5209.51  - - Plain weave Kg 20 15 5 3.75 
5209.52  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5209.59  - - Other fabrics Kg 20 15 5 3.75 
5210.11  - - Plain weave Kg 20 15 5 3.75 
5210.12  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5210.19  - - Other fabrics Kg 20 15 5 3.75 
5210.21  - - Plain weave Kg 20 15 5 3.75 
5210.22  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5210.29  - - Other fabrics Kg 20 15 5 3.75 
5210.31  - - Plain weave Kg 20 15 5 3.75 
5210.32  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5210.39  - - Other fabrics Kg 20 15 5 3.75 
5210.41  - - Plain weave Kg 20 15 5 3.75 
5210.42  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5210.49  - - Other fabrics Kg 20 15 5 3.75 
5210.51  - - Plain weave Kg 20 15 5 3.75 
5210.52  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5210.59  - - Other fabries Kg 20 15 5 3.75 
5211.11  - - Plain weave Kg 20 15 5 3.75 
5211.12  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5211.19  - - Other fabrics Kg 20 15 5 3.75 
5211.21  - - Plain weave Kg 20 15 5 3.75 
5211.22  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5211.29  - - Other fabries Kg 20 15 5 3.75 
5211.31  - - Plain weave Kg 20 15 5 3.75 
5211.32  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5211.39  - - Other fabrics Kg 20 15 5 3.75 
5211.41  - - Plain weave Kg 20 15 5 3.75 
5211.42  - - Denim Kg 20 15 5 3.75 
5211.43  - - Other fabrics of 3-thread or 4-thread twill, 
including Kg 20 15 5 3.75 
5211.49  - - Other fabrics Kg 20 15 5 3.75 
5211.51  - - Plain weave Kg 20 15 5 3.75 
5211.52  - - 3-thread or 4- thread twill, including cross 
twill Kg 20 15 5 3.75 
5211.59  - - Other fabrics Kg 20 15 5 3.75 
5212.11  - - Unbleached Kg 20 15 5 3.75 
5212.12  - - Bleached Kg 20 15 5 3.75 
5212.13  - - Dyed Kg 20 15 5 3.75 
5212.14  - - Of yarns of different colours Kg 20 15 5 3.75 
5212.15  - - Printed Kg 20 15 5 3.75 
5212.21  - - Unbleached Kg 20 15 5 3.75 
5212.22  - - Bleached Kg 20 15 5 3.75 
5212.23  - - Dyed Kg 20 15 5 3.75 
5212.24  - - Of yarns of different colours Kg 20 15 5 3.75 
5212.25  - - Printed Kg 20 15 5 3.75 
5306.10  - Single - 10 - 5 - 
5306.20  - Multiple (folded) or cabled - 10 - 5 - 
5307.10  - Single - 10 - 5 - 
5307.20  - Multiple (folded) or cabled - 10 - 5 - 
5308.10  - Cori yarn - 10 - 5 - 
5308.20  - True hemp yarn - 10 - 5 - 
5308.90  - Other - 10 - 5 - 
5309.11  - - Unbleached or bleached - 20 - 5 - 
5309.19  - - Other - 20 - 5 - 
5309.21  - - Unbleached or bleached - 20 - 5 - 
5309.29  - - Other - 20 - 5 - 
5310.10  - Unbleached - 20 - 5 - 
5310.90  - Other - 20 - 5 - 
5311.00 Woven fabrics of other vegetable textile 
fibres; woven fabrics - 20 - 5 - 
5401.10  - Of synthetic filaments - 10 - 5 - 
5401.20  - Of artificial filaments - 10 - 5 - 
5402.31  - - Of nylon or other polyamides, measuring 
per single yarn - 10 - 5 -  WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5402.32  - - Of nylon or other polyamides, measuring 
per single yarn - 10 - 5 - 
5402.33  - - Of polyesters - 10 - 5 - 
5402.39  - - Other  - 10 - 5 - 
5402.41  - - Of nylon or other polyamides - 10 - 5 - 
5402.42  - - Of polyesters, partially oriented - 10 - 5 - 
5402.43  - - Of polyesters, other - 10 - 5 - 
5402.49  - - Other  - 10 - 5 - 
5402.51  - - Of nylon or other polyamides - 10 - 5 - 
5402.52  - - Of polyesters - 10 - 5 - 
5402.59  - - Other  - 10 - 5 - 
5402.61  - - Of nylon or other polyamides - 10 - 5 - 
5402.62  - - Of polyesters - 10 - 5 - 
5402.69  - - Other  - 10 - 5 - 
5403.10  - High tenacity yarn of viscose rayon - 10 - 5 - 
5403.20  - Textured yarn - 10 - 5 - 
5403.31  - - Of viscose rayon, untwisted or with a twist 
not exceeding - 10 - 5 - 
5403.32  - - Of viscose rayon, with a twist exceeding 
120 turns per metre - 10 - 5 - 
5403.33  - - Of cellulose acetate - 10 - 5 - 
5403.39  - - Other  - 10 - 5 - 
5403.41  - - Of viscose rayon - 10 - 5 - 
5403.42  - - Of cellulose acetate - 10 - 5 - 
5403.49  - - Other  - 10 - 5 - 
5404.10  - Monofilament - 10 - 5 - 
5404.90  - Other - 10 - 5 - 
5405.00 Artificial monofilament of 67 decitex or more 
and of which no - 10 - 5 - 
5406.10  - Synthetic filament yarn - 10 - 5 - 
5406.20  - Artificial filament yarn - 10 - 5 - 
5407.10  - Woven fabrics obt ained form high tenacity 
yarn of nylon or Kg 20 15 5 3.75 
5407.20  - Woven fabrics obtained from strip or the 
like Kg 20 15 5 3.75 
5407.30  - Fabrics specified in Note 9 to Section XI Kg 20 15 5 3.75 
5407.41  - - Unbleached or bleached Kg 20 15 5 3.75 
5407.42  - - Dyed Kg 20 15 5 3.75 
5407.43  - - Of yarns of different colours Kg 20 15 5 3.75 
5407.44  - - Printed Kg 20 15 5 3.75 
5407.51  - - Unbleached or bleached Kg 20 15 5 3.75 
5407.52  - - Dyed Kg 20 15 5 3.75 
5407.53  - - Of yarns of different colours Kg 20 15 5 3.75 
5407.54  - - Printed Kg 20 15 5 3.75 
5407.61  - - Containing 85% or more by weight of 
non-textured Kg 20 15 5 3.75 
5407.69  - - Other  Kg 20 15 5 3.75 
5407.71  - - Unbleached or bleached Kg 20 15 5 3.75 
5407.72  - - Dyed Kg 20 15 5 3.75 
5407.73  - - Of yarns of different colours Kg 20 15 5 3.75 
5407.74  - - Printed Kg 20 15 5 3.75 
5407.81  - - Unbleached or bleached Kg 20 15 5 3.75 
5407.82  - - Dyed Kg 20 15 5 3.75 
5407.83  - - Of yarns of different colours Kg 20 15 5 3.75 
5407.84  - - Printed Kg 20 15 5 3.75 WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5407.91  - - Unbleached or bleached Kg 20 15 5 3.75 
5407.92  - - Dyed Kg 20 15 5 3.75 
5407.93  - - Of yarns of different colours Kg 20 15 5 3.75 
5407.94  - - Printed Kg 20 15 5 3.75 
5408.10  - Woven fabrics obt ained from high tenacity 
yarn of viscose Kg 20 15 5 3.75 
5408.21  - - Unbleached or bleached Kg 20 15 5 3.75 
5408.22  - - Dyed Kg 20 15 5 3.75 
5408.23  - - Of yarns of different colours Kg 20 15 5 3.75 
5408.24  - - Printed Kg 20 15 5 3.75 
5408.31  - - Unbleached or bleached Kg 20 15 5 3.75 
5408.32  - - Dyed Kg 20 15 5 3.75 
5408.33  - - Of yarns of different colours Kg 20 15 5 3.75 
5408.34  - - Printed Kg 20 15 5 3.75 
5501.10  - Of nylon or other polyamides - 10 - 5 - 
5501.20  - Of polyesters - 10 - 5 - 
5501.30  - Acrylic or modacrylic - 10 - 5 - 
5501.90  - Other - 10 - 5 - 
5502.00 Artificial filament tow. - 10 - 5 - 
5503.10  - Of nylon or other polyamides - 10 - 5 - 
5503.20  - Of polyesters  10 - 1 - 
5503.30  - Acrylic or modacrylic - 10 - 1 - 
5503.40  - Of polypropylene - 10 - 5 - 
5503.90  - Other - 10 - 5 - 
5504.10  - Of viscose rayon - 10 - 1 - 
5504.90  - Other - 10 - 5 - 
5505.10  - Of synthetic fibres - 10 - 1 - 
5505.20  - Of artificial fibres - 10 - 1 - 
5506.10  - Of nylon or other polyamides - 10 - 5 - 
5506.20  - Of polyesters - 10 - 5 - 
5506.30  - Acrylic or modacrylic - 10 - 5 - 
5506.90  - Other - 10 - 5 - 
5507.00 Artificial staple fibres, carded, combed or 
otherwise processed - 10 - 5 - 
5508.10  - Of synthetic staple fibres - 10 - 5 - 
5508.20  - Of artificial staple fibres - 10 - 5 - 
5509.11  - - Single yarn - 10 - 5 - 
5509.12  - - Multiple (folded) or cabled yarn - 10 - 5 - 
5509.21  - - Single yarn - 10 - 5 - 
5509.22  - - Multiple (folded) or cabled yarn - 10 - 5 - 
5509.31  - - Single yarn - 10 - 5 - 
5509.32  - - Multiple (folded) or cabled yarn - 10 - 5 - 
5509.41  - - Single yarn - 10 - 5 - 
5509.42  - - Multiple (folded) or cabled yarn - 10 - 5 - 
5509.51  - - Mixed mainly or solely with artificial 
staple fibres - 10 - 5 - 
5509.52  - - Mixed mainly or solely with wool or fine 
animal hair - 10 - 5 - 
5509.53  - - Mixed mainly or solely with cotton - 10 - 5 - 
5509.59  - - Other - 10 - 5 - 
5509.61  - - Mixed mainly or solely with wool or fine 
animal hair - 10 - 5 - 
5509.62  - - Mixed mainly or solely with cotton - 10 - 5 - 
5509.69  - - Other - 10 - 5 -  WT/TPR/M/191/Add.1 
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Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5509.91  - - Mixed mainly or solely with wool or fine 
animal hair - 10 - 5 - 
5509.92  - - Mixed mainly or solely with cotton - 10 - 5 - 
5509.99  - - Other - 10 - 5 - 
5510.11  - - Single yarn - 10 - 5 - 
5510.12  - - Multiple (folded) or cabled yarn - 10 - 5 - 
5510.20  - Other yarn, mixed mainly or solely with 
wool or fine animal - 10 - 5 - 
5510.30  - Other yarn, mixed mainly or solely with 
cotton - 10 - 5 - 
5510.90  - Other yarn - 10 - 5 - 
5511.10  - Of synthetic stap le fibres, containing 85% 
or more by weight - 10 - 5 - 
5511.20 - Of synthetic stap le fibres, containing less 
than 85% by - 10 - 5 - 
5511.30  - Of artificial staple fibres - 10 - 5 - 
5512.11  - - Unbleached or bleached Kg 20 15 5 3.75 
5512.19  - - Other Kg 20 15 5 3.75 
5512.21  - - Unbleached or bleached Kg 20 15 5 3.75 
5512.29  - - Other Kg 20 15 5 3.75 
5512.91  - - Unbleached or bleached Kg 20 15 5 3.75 
5512.99  - - Other Kg 20 15 5 3.75 
5513.11  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5513.12  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5513.13  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5513.19  - - Other woven fabrics Kg 20 15 5 3.75 
5513.21  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5513.22  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5513.23  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5513.29  - - Other woven fabrics Kg 20 15 5 3.75 
5513.31  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5513.32  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5513.33  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5513.39  - - Other woven fabrics Kg 20 15 5 3.75 
5513.41  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5513.42  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5513.43  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5513.49  - - Other woven fabrics Kg 20 15 5 3.75 
5514.11  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5514.12  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5514.13  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5514.19  - - Other woven fabrics Kg 20 15 5 3.75 
5514.21  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5514.22  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5514.23  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
5514.29  - - Other woven fabrics Kg 20 15 5 3.75 
5514.31  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5514.32  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5514.33  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5514.39  - - Other woven fabrics Kg 20 15 5 3.75 
5514.41  - - Of polyester staple fibres, plain weave Kg 20 15 5 3.75 
5514.42  - - 3-thread or 4- thread twill, including cross 
twill, of Kg 20 15 5 3.75 
5514.43  - - Other woven fabr ics of polyester staple 
fibres Kg 20 15 5 3.75 
5514.49  - - Other woven fabrics Kg 20 15 5 3.75 
5515.11  - - Mixed mainly or solely with viscose rayon 
staple fibres Kg 20 15 5 3.75 
5515.12  - - Mixed mainly or solely with man-made 
filaments Kg 20 15 5 3.75 
5515.13  - - Mixed mainly or solely with wool or fine 
animal hair Kg 20 15 5 3.75 
5515.19  - - Other Kg 20 15 5 3.75 
5515.21  - - Mixed mainly or solely with man-made 
filaments Kg 20 15 5 3.75 
5515.22  - - Mixed mainly or solely with wool or fine 
animal hair Kg 20 15 5 3.75 
5515.29  - - Other Kg 20 15 5 3.75 
5515.91  - - Mixed mainly or solely with man-made 
filaments Kg 20 15 5 3.75 
5515.92  - - Mixed mainly or solely with wool or fine 
animal hair Kg 20 15 5 3.75 
5515.99  - - Other Kg 20 15 5 3.75 
5516.11  - - Unbleached or bleached Kg 20 15 5 3.75 
5516.12  - - Dyed Kg 20 15 5 3.75 
5516.13  - - Of yarns of different colours Kg 20 15 5 3.75 
5516.14  - - Printed Kg 20 15 5 3.75 
5516.21  - - Unbleached or bleached Kg 20 15 5 3.75 
5516.22  - - Dyed Kg 20 15 5 3.75 
5516.23  - - Of yarns of different colours Kg 20 15 5 3.75 
5516.24  - - Printed Kg 20 15 5 3.75 
5516.31  - - Unbleached or bleached Kg 20 15 5 3.75 
5516.32  - - Dyed Kg 20 15 5 3.75 
5516.33  - - Of yarns of different colours Kg 20 15 5 3.75 
5516.34  - - Printed Kg 20 15 5 3.75 
5516.41  - - Unbleached or bleached Kg 20 15 5 3.75 
5516.42  - - Dyed Kg 20 15 5 3.75 
5516.43  - - Of yarns of different colours Kg 20 15 5 3.75 
5516.44  - - Printed Kg 20 15 5 3.75 
5516.91  - - Unbleached or bleached Kg 20 15 5 3.75 
5516.92  - - Dyed Kg 20 15 5 3.75 
5516.93  - - Of yarns of different colours Kg 20 15 5 3.75 
5516.94  - - Printed Kg 20 15 5 3.75 
5601.211  - - - Wadding - 10 - 5 - 
5601.212  - - - Articles of wadding - 20 - 5 - 
5601.221  - - - Wadding - 10 - 5 - 
5601.222  - - - Articles of wadding - 20 - 5 - 
5601.291  - - - Wadding - 10 - 5 - 
5601.292  - - - Articles of wadding - 20 - 5 -  WT/TPR/M/191/Add.1 
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Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
5601.30  - Textile flock and dust and mill neps - 10 - 5 - 
5602.10  - Needleloom felt and stitch-bonded fibre 
fabrics Kg 20 15 5 4.00 
5602.21  - - Of wool or fine animal hair Kg 20 15 5 4.00 
5602.29  - - Of other textile materials Kg 20 15 5 4.00 
5602.90  - Other Kg 20 15 5 4.00 
5603.11  - - Weighing not more than 25 g/m2 - 20 - 5 - 
5603.12  - - Weighing more than 25 g/m2 but not more 
than 70 g/m2 - 20 - 5 - 
5603.13  - - Weighing more than 70 g/m2 but not more 
than 150 g/m2 - 20 - 5 - 
5603.14  - - Weighing more than 150 g/m2 - 20 - 5 - 
5603.91  - - Weighing not more than 25 g/m2 - 20 - 5 - 
5603.92  - - Weighing more than 25 g/m2 but not more 
than 70 g/m2 - 20 - 5 - 
5603.93  - - Weighing more than 70 g/m2 but not more 
than 150 g/m2 - 20 - 5 - 
5603.94  - - Weighing more than 150 g/m2 - 20 - 5 - 
5604.10  - Rubber thread and cord, textile covered - 10 - 5 - 
5604.20  - High tenacity yarn of polyesters, of nylon or 
other - 10 - 5 - 
5604.90  - Other - 10 - 5 - 
5605.00 Metallised yarn, whether or not gimped, being 
textile yarn, or - 10 - 5 - 
5606.00 Gimped yarn, and strip and the like of heading 
54.04 or - 10 - 5 - 
5607.10  - Of jute or other te xtile bast fibres of heading 
53.03 - 20 - 5 - 
5607.21  - - Binder or baler twine - 20 - 5 - 
5607.29  - - Other - 20 - 5 - 
5607.41  - - Binder or baler twine - 20 - 5 - 
5607.49  - - Other - 20 - 5 - 
5607.50  - Of other synthetic fibres - 20 - 5 - 
5607.90  - Other - 20 - 5 - 
5608.11  - - Made up fishing nets - 20 - 10 - 
5608.191  - - - Made up nets of twine, cordage or rope 
in the piece or - 20 - 10 - 
5608.199  - - - Other - 20 - 10 - 
5608.901  - - - Made up nets of twine, cordage or rope 
in the piece or - 20 - 10 - 
5608.909  - - - Other - 20 - 10 - 
5609.00 Articles of yarn, strip or the like of heading 
54.04 or 54.05, - 20 - 10 - 
5801.10  - Of wool or fine animal hair Kg 20 15 5 3.75 
5801.21  - - Uncut weft pile fabrics Kg 20 15 5 3.75 
5801.22  - - Cut corduroy Kg 20 15 5 3.75 
5801.23  - - Other weft pile fabrics Kg 20 15 5 3.75 
5801.24  - - Warp pile fabrics,  epingle (uncut) Kg 20 15 5 3.75 
5801.25  - - Warp pile fabrics, cut Kg 20 15 5 3.75 
5801.26  - - Chenille fabrics Kg 20 15 5 3.75 
5801.31  - - Uncut weft pile fabrics Kg 20 15 5 3.75 
5801.32  - - Cut corduroy Kg 20 15 5 3.75 
5801.33  - - Other weft pile fabrics Kg 20 15 5 3.75 
5801.34  - - Warp pile fabrics,  epingle (uncut) Kg 20 15 5 3.75 
5801.35  - - Warp pile fabrics, cut Kg 20 15 5 3.75 
5801.36  - - Chenille fabrics Kg 20 15 5 3.75 WT/TPR/M/191/Add.1 
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percent Specific 
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valorem  
percent Specific 
Baht/Unit 
5801.90  - Of other textile materials Kg 20 15 5 3.75 
5802.11  - - Unbleached Kg 20 15 5 3.75 
5802.19  - - Other  Kg 20 15 5 3.75 
5802.20  - Terry towelling and similar woven terry 
fabrics, of other Kg 20 15 5 3.75 
5802.30  - Tufted textile fabrics Kg 20 15 5 3.75 
5803.10  - Of cotton Kg 20 15 5 3.75 
5803.90  - Of other textile materials Kg 20 15 5 3.75 
5804.10  - Tulles and other net fabrics Kg 20 15 5 3.75 
5804.21  - - Of man-made fibres Kg 20 15 5 3.75 
5804.29  - - Of other textile materials Kg 20 15 5 3.75 
5804.30  - Hand-made lace Kg 20 15 5 3.75 
5805.00 Hand-woven tapestries of the type Gobelins, 
Flanders, Kg 20 15 5 3.75 
5806.10  - Woven pile fabrics (including terry 
towelling and similar Kg 20 15 5 3.75 
5806.20  - Other woven fabric s, containing by weight 
5% or more of Kg 20 15 5 3.75 
5806.31  - - Of cotton Kg 20 15 5 3.75 
5806.32  - - Of man-made fibres Kg 20 15 5 3.75 
5806.39  - - Of other textile materials Kg 20 15 5 3.75 
5806.40  - Fabrics consisti ng of warp without weft 
assembled by means Kg 20 15 5 3.75 
5807.10  - Woven - 20 - 10 - 
5807.90  - Other - 20 - 10 - 
5808.10  - Braids in the piece - 20 - 10 - 
5808.90  - Other - 20 - 10 - 
5809.00 Woven fabrics of metal thread and woven 
fabrics of metallised - 20 - 5 - 
5810.10  - Embroidery without visible ground Kg 20 15 10 8.00 
5810.91  - - Of cotton Kg 20 15 10 8.00 
5810.92  - - Of man-made fibres Kg 20 15 10 8.00 
5810.99  - - Of other textile materials Kg 20 15 10 8.00 
5811.00 Quilted textile products in the piece, 
composed of one or more Kg 20 15 10 8.00 
5902.10  - Of nylon or other polyamides - 10 - 5 - 
5902.20  - Of polyesters - 15 - 5 - 
5902.90  - Other - 15 - 5 - 
5903.10  - With poly(vinyl chloride) - 10 - 5 - 
5903.20  - With polyurethane - 10 - 5 - 
5903.90  - Other - 10 - 5 - 
5906.10  - Adhesive tape of a width not exceeding 
20 cm - 20 - 10 - 
5906.91  - - Knitted or crocheted - 20 - 10 - 
5906.99  - - Other - 20 - 10 - 
5907.00 Textile fabrics otherw ise impregnated, coated 
or covered; - 20 - 10 - 
5908.00 Textile wicks, woven, plaited or knitted, for 
lamps, stoves, - 20 - 10 - 
5909.00 Textile hosepiping and similar textile tubing, 
with or without - 10 - 5 - 
5910.00 Transmission or coveyor belts or belting, of 
textile material, - 20 - 10 - 
6001.101  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.109  - - - Other Kg 20 15 5 4.00  WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
6001.211  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.219  - - - Other Kg 20 15 5 4.00 
6001.221  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.229  - - - Other Kg 20 15 5 4.00 
6001.291  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.299  - - - Other Kg 20 15 5 4.00 
6001.911  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.919  - - - Other Kg 20 15 5 4.00 
6001.921  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.929  - - - Other Kg 20 15 5 4.00 
6001.991  - - - Containing of elastomeric yarn or rubber 
thread - 20 - 5 - 
6001.999  - - - Other Kg 20 15 5 4.00 
6002.40  - Containing by weight 5% or more of 
elastomeric yarn but - 20 - 5 - 
6002.90  - Other - 20 - 5 - 
6003.10  - Of wool or fine animal hair Kg 20 15 5 4.00 
6003.20  - Of cotton Kg 20 15 5 4.00 
6003.30  - Of synthetic fibres Kg 20 15 5 4.00 
6003.40  - Of artificial fibres Kg 20 15 5 4.00 
6003.90  - Other Kg 20 15 5 4.00 
6004.10  - Containing by weight 5% or more of 
elastomeric yarn but - 20 - 5 - 
6004.90  - Other - 20 - 5 - 
6005.10  - Of wool or fine animal hair Kg 20 15 5 4.00 
6005.21  - - Unbleached or bleached Kg 20 15 5 4.00 
6005.22  - - Dyed Kg 20 15 5 4.00 
6005.23  - - Of yarns of different colours Kg 20 15 5 4.00 
6005.24  - - Printed Kg 20 15 5 4.00 
6005.31  - - Unbleached or bleached Kg 20 15 5 4.00 
6005.32  - - Dyed Kg 20 15 5 4.00 
6005.33  - - Of yarns of different colours Kg 20 15 5 4.00 
6005.34  - - Printed Kg 20 15 5 4.00 
6005.41  - - Unbleached or bleached Kg 20 15 5 4.00 
6005.42  - - Dyed Kg 20 15 5 4.00 
6005.43  - - Of yarns of different colours Kg 20 15 5 4.00 
6005.44  - - Printed Kg 20 15 5 4.00 
6005.90  - Other Kg 20 15 5 4.00 
6006.10  - Of wool or fine animal hair Kg 20 15 5 4.00 
6006.21  - - Unbleached or bleached Kg 20 15 5 4.00 
6006.22  - - Dyed Kg 20 15 5 4.00 
6006.23  - - Of yarns of different colours Kg 20 15 5 4.00 
6006.24  - - Printed Kg 20 15 5 4.00 
6006.31  - - Unbleached or bleached Kg 20 15 5 4.00 
6006.32  - - Dyed Kg 20 15 5 4.00 
6006.33  - - Of yarns of different colours Kg 20 15 5 4.00 
6006.34  - - Printed Kg 20 15 5 4.00 
6006.41  - - Unbleached or bleached Kg 20 15 5 4.00 
6006.42  - - Dyed Kg 20 15 5 4.00 
6006.43  - - Of yarns of different colours Kg 20 15 5 4.00 WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
6006.44  - - Printed Kg 20 15 5 4.00 
6006.90  - Other Kg 20 15 5 4.00 
6310.10  - Sorted - 5 - 1 - 
6310.90  - Other - 5 - 1 - 
6703.00 Human hair, dressed,  thinned, bleached or 
otherwise worked; - 10 - 5 - 
6802.22  - - Other calcareous stone Kg 30 3.75 10 1.25 
6802.92  - - Other calcareous stone Kg 30 3.75 10 1.25 
6803.00 Worked slate and articles of slate or of 
agglomerated slate. - 30 - 5 - 
6805.10  - On a base of woven textile fabric only - 20 - 10 - 
6805.20  - On a base or paper or paperboard only - 20 - 10 - 
6805.30  - On a base of other materials - 20 - 10 - 
6806.10  - Slag wool, rock wool and similar mineral 
wools (including - 20 - 5 - 
6806.20  - Exfoliated vermiculite, expanded clays, 
foamed slag and - 20 - 5 - 
6806.90  - Other - 20 - 5 - 
6807.10  - In rolls - 20 - 10 - 
6807.90  - Other - 20 - 10 - 
6809.11  - - Faced or reinforced with paper or 
paperboard only - 20 - 10 - 
6809.19  - - Other - 20 - 10 - 
6809.90  - Other articles - 20 - 10 - 
6810.11  - - Building blocks and bricks - 20 - 10 - 
6810.19  - - Other - 20 - 10 - 
6810.91  - - Prefabricated structural components for 
building or civil - 20 - 10 - 
6810.99  - - Other - 20 - 10 - 
6811.10  - Corrugated sheets - 20 - 10 - 
6811.20  - Other sheets, panels, tiles and similar 
articles - 20 - 10 - 
6811.30  - Tubes, pipes and tube  or pipe fittings - 20 - 5 - 
6811.90  - Other articles - 20 - 10 - 
6812.60  - Paper, millboard and felt - 10 - 0 - 
6812.70  - Compressed asbestos fibre jointing, in 
sheets or rolls - 10 - 5 - 
6812.901  - - - Floor tiles, wall tiles Kg 20 2 10 1.00 
6812.909  - - - Other - 20 - 10 - 
6814.10  - Plates, sheets and strips of agglomerated or 
reconstituted - 10 - 5 - 
6814.90  - Other - 10 - 5 - 
6815.10  - Non-electrical artic les of graphite or other 
carbon Kg 20 5 10 2.50 
6815.20  - Articles of peat Kg 20 5 10 2.50 
6815.91  - - Containing magnesite, dolomite or 
chromite Kg 20 5 10 2.50 
6815.99  - - Other Kg 20 5 10 2.50 
6901.00 Bricks, blocks, tiles and other ceramic goods 
of siliceous fossil - 20 - 10 - 
6904.10  - Building bricks - 30 - 10 - 
6904.90  - Other - 30 - 10 - 
6905.10  - Roofing tiles - 30 - 10 - 
6905.90  - Other - 30 - 10 - 
6906.00 Ceramic pipes, conduits, guttering and pipe 
fittings. - 30 - 5 - 
6909.90  - Other - 30 - 10 -  WT/TPR/M/191/Add.1 
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valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
7002.10  - Balls - 10 - 0 - 
7002.31  - - Of fused quartz or other fused silica - 10 - 0 - 
7002.32  - - Of other glass having a linear coefficient 
of expansion not - 10 - 5 - 
7002.39  - - Other - 10 - 5 - 
7003.12  - - Coloured throughout the mass (body 
tinted), opacified, Kg 30 5.7 5.00 2.00 
7003.19  - - Other Kg 30 5.7 5.00 2.00 
7003.20  - Wired sheets Kg 30 5.7 5 0.95 
7003.30  - Profiles Kg 30 5.7 5 0.95 
7004.20  - Glass, coloured throughout the mass (body 
tinted), Kg 30 5.7 5.00 2.00 
7004.90  - Other glass Kg 30 5.7 5.00 2.00 
7005.101  - - - Optical glass - 10 - 0 - 
7005.109  - - - Other Kg 30 5.7 0 0.00 
7005.211  - - - Optical glass - 10 - 0 - 
7005.219  - - - Other Kg 30 5.7 5.00 2.00 
7005.291  - - - Optical glass - 10 - 0 - 
7005.299  - - - Other Kg 30 5.7 5.00 2.00 
7005.30  - Wired glass Kg 30 5.7 5 0.95 
7006.001  - - - Optical glass - 10 - 0 - 
7007.11  - - Of size and shape suitable for 
incorporation in vehicles, - 30 - 10 - 
7007.19  - - Other - 30 - 10 - 
7007.21  - - Of size and shape suitable for 
incorporation in vehicles, - 30 - 10 - 
7007.29  - - Other - 30 - 10 - 
7008.00 Multiple-walled insulating un its of glass. Kg 30 5.7 0 0.00 
7009.10  - Rear-view mirrors for vehicles - 30 - 10 - 
7009.91  - - Unframed - 30 - 10 - 
7010.20  - Stoppers, lids and other closures - 20 - 10 - 
7010.90  - Other - 20 - 10 - 
7011.10  - For electric lighting - 10 - 5 - 
7011.20  - For cathode-ray tubes - 10 - 5 - 
7011.90  - Other - 10 - 0 - 
7012.00 Glass inners for vacuum flasks or for other 
vacuum vessels. - 10 - 5 - 
7014.00 Signalling glassware a nd optical elements of 
glass (other than - 10 - 0 - 
7015.90  - Other - 10 - 5 - 
7016.10  - Glass cubes and other glass smallwares, 
whether or not on a - 30 - 10 - 
7016.90  - Other - 30 - 10 - 
7019.11  - - Chopped strands, of a length of not more 
than 50 mm - 10 - 5 - 
7019.12  - - Rovings - 10 - 5 - 
7019.19  - - Other - 10 - 5 - 
7019.31  - - Mats - 10 - 5 - 
7019.32  - - Thin sheets (voiles) - 10 - 5 - 
7019.39  - - Other - 10 - 5 - 
7019.40  - Woven fabrics of rovings Kg 10 4.1 5 2.05 
7019.51  - - Of a width not exceeding 30 cm Kg 10 4.1 5 2.05 
7019.52  - - Of a width exceeding 30 cm, plain weave, 
weighing less Kg 10 4.1 5 2.05 
7019.59  - - Other Kg 10 4.1 5 2.05 
7019.901  - - - Glass fibres (i ncluding glass wool) - 10 - 5 - WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
7019.909  - -  Other  - 10 - 5 - 
7020.00 Other articles of glass. - 20 - 10 - 
7201.10  - Non-alloy pig ir on containing by weight 
0.5% or less of - 1 - 0 - 
7201.20  - Non-alloy pig ir on containing by weight 
more than 0.5% of - 1 - 0 - 
7201.50  - Alloy pig iron; Spiegeleisen - 1 - 0 - 
7202.11  - - Containing by weight more than 2% of 
carbon - 1 - 0 - 
7202.19  - - Other - 1 - 0 - 
7202.21  - - Containing by weight more than 55% of  
silicon - 1 - 0 - 
7202.29  - - Other - 1 - 0 - 
7202.30  - Ferro-silico-manganese - 1 - 0 - 
7202.41  - - Containing by weight more than 4% of 
carbon - 1 - 0 - 
7202.49  - - Other - 1 - 0 - 
7202.50  - Ferro-silico-chromium - 1 - 0 - 
7202.60  - Ferro-nickel - 1 - 0 - 
7202.70  - Ferro-molybdenum - 1 - 0 - 
7202.80  - Ferro-tungsten and ferro-silico-tungsten - 1 - 0 - 
7202.91  - - Ferro-titanium and ferro-silico-titanium - 1 - 0 - 
7202.92  - - Ferro-vanadium - 1 - 0 - 
7202.93  - - Ferro-niobium - 1 - 0 - 
7202.99  - - Other - 1 - 0 - 
7203.10  - Ferrous products obtained by direct 
reduction of iron ore - 1 - 0 - 
7203.90  - Other  - 1 - 0 - 
7204.10  - Waste and scrap of cast iron - 1 - 0 - 
7204.21  - - Of stainless steel - 1 - 0 - 
7204.29  - - Other - 1 - 0 - 
7204.30  - Waste and scrap of tinned iron or steel - 1 - 0 - 
7204.41  - - Turnings, shavings, chips, milling waste, 
sawdust, filings, - 1 - 0 - 
7204.49  - - Other - 1 - 0 - 
7204.50  - Remelting scrap ingots - 1 - 0 - 
7205.10  - Granules - 1 - 0 - 
7205.21  - - Of alloy steel - 1 - 0 - 
7205.29  - - Other - 1 - 0 - 
7206.10  - Ingots - 1 - 0 - 
7206.90  - Other - 1 - 0 - 
7207.11  - - Of rectangular (including square) cross-
section, the width - 1 - 0 - 
7207.12  - - Other, of rectangular (other than square) 
cross-section - 1 - 0 - 
7207.19  - - Other - 1 - 0 - 
7207.20  - Containing by weight 0.25% or more of 
carbon - 1 - 0 - 
7208.10  - In coils, not further worked than hot-rolled, 
with patterns in - 10 - 5 - 
7208.25  - - Of a thickness of 4.75 mm or more - 10 - 5 - 
7208.26  - - Of a thickness of 3 mm or more but less 
than 4.75 mm - 10 - 5 - 
7208.27  - - Of a thickness of less than 3 mm - 10 - 5 - 
7208.36  - - Of a thickness exceeding 10 mm - 10 - 5 - 
7208.37  - - Of a thickness of 4.75 mm or more but not 
exceeding - 10 - 5 -  WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
7208.38  - - Of a thickness of 3 mm or more but less 
than 4.75 mm - 10 - 5 - 
7208.39  - - Of a thickness of less than 3 mm - 10 - 5 - 
7208.40  - Not in coils, not further worked than hot-
rolled, with - 10 - 5 - 
7208.51  - - Of a thickness exceeding 10 mm - 10 - 5 - 
7208.52  - - Of a thickness of 4.75 mm or more but not 
exceeding - 10 - 5 - 
7208.53  - - Of a thickness of 3 mm or more but less 
than 4.75 mm - 10 - 5 - 
7208.54  - - Of a thickness of less than 3 mm - 10 - 5 - 
7208.90  - Other - 10 - 5 - 
7209.15  - - Of a thickness of 3 mm or more - 12 - 6 - 
7209.16  - - Of a thickness exceeding 1 mm but less 
than 3 mm - 12 - 6 - 
7209.17  - - Of a thickness of 0.5 mm or more but not 
exceeding - 12 - 6 - 
7209.18  - - Of a thickness of less than 0.5 mm - 12 - 6 - 
7209.25  - - Of a thickness of 3 mm or more - 12 - 6 - 
7209.26  - - Of a thickness exceeding 1 mm but less 
than 3 mm - 12 - 6 - 
7209.27  - - Of a thickness of 0.5 mm or more but not 
exceeding - 12 - 6 - 
7209.28  - - Of a thickness of less than 0.5 mm - 12 - 6 - 
7209.90  - Other - 12 - 6 - 
7210.11  - - Of a thickness of 0.5 mm or more - 15 - 7 - 
7210.12  - - Of a thickness of less than 0.5 mm - 15 - 7 - 
7210.30  - Electrolytically plated or coated with zinc - 15 - 7 - 
7210.41  - - Corrugated - 15 - 7 - 
7210.49  - - Other - 15 - 7 - 
7210.50  - Plated or coated with chromium oxides or 
with chromium - 15 - 7 - 
7210.61  - - Plated or coated with aluminium zinc 
alloys - 15 - 7 - 
7210.69  - - Other - 15 - 7 - 
7210.70  - Painted, varnished or coated with plastics - 15 - 7 - 
7210.90  - Other - 15 - 7 - 
7211.13  - - Rolled on four faces or in a closed box 
pass, of a width - 10 - 5 - 
7211.14  - - Other, of a thickness of 4.75 mm or more - 10 - 5 - 
7211.19  - - Other - 10 - 5 - 
7211.23  - - Containing by weight less than 0.25% of 
carbon - 12 - 6 - 
7211.29  - - Other - 12 - 6 - 
7211.90  - Other - 12 - 6 - 
7212.10  - Plated or coated with tin  - 15 - 7 - 
7212.20  - Electrolytically plated or coated with zinc - 15 - 7 - 
7212.30  - Otherwise plated or coated with zinc  - 15 - 7 - 
7212.40  - Painted, varnished or coated with plastics - 15 - 7 - 
7212.50  - Otherwise plated or coated - 15 - 7 - 
7212.60  - Clad - 15 - 7 - 
7213.10  - Containing indent ations, ribs, grooves or 
Other deformations - 10 - 5 - 
7213.20  - Other, of free-cutting steel - 10 - 5 - 
7213.91  - - Of circular cross-section measuring less 
than 14 mm in - 10 - 5 - 
7213.99  - - Other - 10 - 5 - WT/TPR/M/191/Add.1 
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valorem  
percent Specific 
Baht/Unit 
7214.10  - Forged - 10 - 5 - 
7214.20  - Containing indent ations, ribs, grooves or 
other deformations - 10 - 5 - 
7214.30  - Other, of free-cutting steel - 10 - 5 - 
7214.91  - - Of rectangular (other than square) cross-
section - 10 - 5 - 
7214.99  - - Other - 10 - 5 - 
7215.50  - Other, not further worked than cold-formed 
or cold-finished - 12 - 6 - 
7215.90  - Other - 12 - 6 - 
7216.61  - - Obtained from flat-rolled products - 12 - 10 - 
7216.69  - - Other - 12 - 10 - 
7216.91  - - Cold-formed or cold-finished from flat-
rolled products - 12 - 10 - 
7216.99  - - Other - 12 - 10 - 
7217.10  - Not plated or coated, whether or not 
polished Kg 20 0.7 7.50 0.30 
7217.20  - Plated or coated with zinc Kg 20 0.7 7.50 0.30 
7217.301  - - - With tin Kg 20 0.7 7.50 0.30 
7217.309  - - - Other Kg 20 0.7 7.50 0.30 
7217.90  - Other Kg 20 0.7 7.50 0.30 
7218.10  - Ingots and other primary forms - 1 - 0 - 
7218.91  - - Of rectangular(other than square) cross-
section - 1 - 0 - 
7218.99  - - Other - 1 - 0 - 
7219.31  - - Of a thickness of 4.75 mm or more - 12 - 5 - 
7219.32  - - Of a thickness of 3 mm or more but less 
than 4.75 mm - 12 - 5 - 
7219.33  - -  Of a thickness exceeding 1 mm but less 
than 3 mm - 12 - 5 - 
7219.34  - - Of a thickness of 0.5 mm or more but not 
exceeding - 12 - 5 - 
7219.35  - - Of a thickness of less than 0.5 mm - 12 - 5 - 
7219.90  - Other - 15 - 5 - 
7220.20  - - Not further worked than cold-rolled (cold-
reduced) - 12 - 5 - 
7220.90  - Other - 15 - 5 - 
7222.20  - Bars and rods, not further worked than cold-
formed or - 12 - 5 - 
7222.30  - Other bars and rods - 12 - 5 - 
7222.401  - - - Not further worked than hot-rolled, 
hot-drawn or extruded - 10 - 5 - 
7222.409  - - - Other - 12 - 5 - 
7223.00 Wire of stainless steel. Kg 20 0.7 7.50 0.30 
7224.10  - Ingots and other primary forms - 1 - 0 - 
7224.90  - Other - 1 - 0 - 
7225.201  - - - Not further worked than hot-rolled - 10 - 5 - 
7225.209  - - - Other  12 - 6 - 
7225.30  - Other, not further worked than hot-rolled, in 
coils - 10 - 5 - 
7225.40  - Other, not further worked than hot-rolled, 
not in coils - 10 - 5 - 
7225.50  - Other, not further worked than cold-rolled 
(cold-reduced) - 12 - 6 - 
7225.91  - - Electrolytically plated or coated with zinc - 15 - 7 - 
7225.92  - - Otherwise plated or coated with zinc - 15 - 7 - 
7225.99  - - Other - 15 - 7 -  WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
7226.99  - - Other - 15 - 7 - 
7228.209  - - - Other - 12 - 6 - 
7228.30  - Other bars and rods, not further worked than 
hot-rolled, - 10 - 5 - 
7228.40  - Other bars and rods, not further worked than 
forged - 10 - 5 - 
7228.50  - Other bars and rods, not further worked than 
cold-formed or - 12 - 6 - 
7228.60  - Other bars and rods - 12 - 6 - 
7229.90  - Other Kg 20 0.7 7.50 0.30 
7301.20  - Angles, shapes and sections - 20 - 5 - 
7303.00 Tubes, pipes and hollow profiles, of cast iron. - 15 - 7 - 
7304.29  - - Other - 15 - 7 - 
7304.39  - - Other - 15 - 7 - 
7304.51  - - Cold-drawn or cold-rolled (cold-reduced) - 15 - 7 - 
7305.11  - - Longitudinally submerged arc welded - 15 - 7 - 
7305.12  - - Other, longitudinally welded - 15 - 7 - 
7305.31  - - Longitudinally welded - 15 - 7 - 
7305.39  - - Other - 15 - 7 - 
7305.90  - Other - 15 - 7 - 
7306.30  - Other, welded, of circular cross-section, of 
iron or non-alloy - 15 - 7 - 
7306.90  - Other - 15 - 7 - 
7307.11  - - Of non-malleable cast iron Kg 20 0.7 10 0.35 
7307.19  - - Other Kg 20 0.7 10 0.35 
7307.21  - - Flanges Kg 20 0.7 10 0.35 
7307.22  - - Threaded elbows, bends and sleeves Kg 20 0.7 10 0.35 
7307.23  - - Butt welding fittings Kg 20 0.7 10 0.35 
7307.29  - - Other Kg 20 0.7 10 0.35 
7307.91  - - Flanges Kg 20 0.7 10 0.35 
7307.92  - - Threaded elbows, bends and sleeves Kg 20 0.7 10 0.35 
7307.93  - - Butt welding fittings Kg 20 0.7 10 0.35 
7307.99  - - Other Kg 20 0.7 10 0.35 
7308.10  - Bridges and bridge-sections - 20 - 10 - 
7308.90  - Other - 20 - 10 - 
7310.10  - Of a capacity of 50 1 or more Kg 20 1.1 10 0.55 
7310.21  - - Cans which are to be closed by soldering 
or crimping Kg 20 1.1 10 0.55 
7310.29  - - Other Kg 20 1.1 10 0.55 
7311.00 Containers for compressed or liquefied gas, of 
iron or steel. Kg 17 1.9 10 1.10 
7312.10  - Stranded wire, ropes and cables Kg 20 1.1 7.50 0.40 
7312.90  - Other Kg 20 1.1 7.50 0.40 
7314.12  - - Endless bands for machinery, of stainless 
steel - 20 - 10 - 
7314.13  - - Other endless bands for machinery - 20 - 10 - 
7314.14  - - Other woven cloth, of stainless steel - 20 - 10 - 
7314.49  - - Other - 20 - 10 - 
7314.50  - Expanded metal - 17 - 10 - 
7315.11  - - Roller chain - 20 - 10 - 
7315.12  - - Other chain - 20 - 10 - 
7315.19  - - Parts - 20 - 10 - 
7315.20  - Skid chain - 12 - 10 - 
7315.81  - - Stud-link - 12 - 10 - 
7315.82  - - Other, welded link - 12 - 10 - 
7315.89  - - Other - 12 - 10 - WT/TPR/M/191/Add.1 
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valorem  
percent Specific 
Baht/Unit 
7315.90  - Other parts - 12 - 10 - 
7316.00 Anchors, grapnels and parts thereof, of iron or 
steel. - 20 - 10 - 
7317.00 Nails, tacks, drawing pins, corrugated nails, 
staples (other than Kg 20 0.8 10 0.40 
7318.11  - - Coach screws Kg 20 0.8 10 0.40 
7318.12  - - Other wood screws Kg 20 0.8 10 0.40 
7318.13  - - Screw hooks and screw rings Kg 20 0.8 10 0.40 
7318.14  - - Self-tapping screws Kg 20 0.8 10 0.40 
7318.15  - - Other screws and bolts, whether or not 
with their nuts or Kg 20 0.8 10 0.40 
7318.16  - - Nuts Kg 20 0.8 10 0.40 
7318.19  - - Other Kg 20 0.8 10 0.40 
7318.21  - - Spring washers and other lock washers Kg 20 0.8 10 0.40 
7318.22  - - Other washers Kg 20 0.8 10 0.40 
7318.23  - - Rivets Kg 20 0.8 10 0.40 
7318.24  - - Cotters and cotter-pins Kg 20 0.8 10 0.40 
7318.29  - - Other Kg 20 0.8 10 0.40 
7320.10  - Leaf-springs and leaves therefor - 20 - 10 - 
7320.20  - Helical springs - 20 - 10 - 
7320.90  - Other - 20 - 10 - 
7323.93  - - Of stainless steel - 20 - 10 - 
7325.10  - Of non-malleable cast iron - 20 - 10 - 
7325.91  - - Grinding balls and similar articles for 
mills - 20 - 10 - 
7325.99  - - Other  - 20 - 10 - 
7326.11  - - Grinding balls and similar articles for 
mills - 20 - 10 - 
7326.19  - - Other - 20 - 10 - 
7326.90  - Other - 20 - 10 - 
7401.10  - Copper mattes - 1 - 0 - 
7401.20  - Cement copper (precipitated copper) - 1 - 0 - 
7402.00 Unrefined coppe r; copper anodes for 
electrolytic refining. - 1 - 0 - 
7403.12  - - Wire-bars - 1 - 0 - 
7403.13  - - Billets - 1 - 0 - 
7403.19  - - Other - 1 - 0 - 
7403.21  - - Copper-zinc base alloys (brass) - 1 - 0 - 
7403.22  - - Copper-tin base alloys (bronze) - 1 - 0 - 
7403.23  - - Coper-nickel base alloys (cupro-nickel) or 
copper- - 1 - 0 - 
7403.29  - - Other copper alloys (other than master 
alloys of heading - 1 - 0 - 
7404.00 Copper waste and scrap. - 1 - 0 - 
7405.00 Master alloys of copper. - 1 - 0 - 
7406.10  - Powders of non-lamellar structure - 1 - 0 - 
7406.20  - Powders of lamellar structure; flakes - 1 - 0 - 
7407.10  - Of refined copper - 10 - 5 - 
7407.21  - - Of copper-zinc base alloys (brass) - 10 - 0 - 
7407.22  - - Of copper-nickel base alloys (cupro-
nickel) or copper- - 10 - 0 - 
7407.29  - - Other - 10 - 0 - 
7408.11  - - Of which the maximum cross-sectional 
dimension exceeds - 10 - 0 - 
7408.19  - - Other - 10 - 0 - 
7408.21  - - Of copper-zinc base alloys (brass) - 10 - 0 -  WT/TPR/M/191/Add.1 
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Heading Description Unit ad-
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percent Specific 
Baht/Unit ad-
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percent Specific 
Baht/Unit 
7408.22  - - Of copper-nickel base alloys (cupro-
nickel) or copper- - 10 - 0 - 
7408.29  - - Other - 10 - 0 - 
7409.11  - - In coils - 10 - 0 - 
7409.19  - - Other - 10 - 0 - 
7409.21  - - In coils - 10 - 0 - 
7409.29  - - Other - 10 - 5 - 
7409.31  - - In coils - 10 - 0 - 
7409.39  - - Other - 10 - 0 - 
7409.40  - Of copper-nickel ba se alloys (cupro-nickel) 
or copper- - 10 - 0 - 
7409.90  - Of other copper alloys - 10 - 0 - 
7410.11  - - Of refined copper - 10 - 0 - 
7410.12  - - Of copper alloys - 10 - 0 - 
7410.21  - - Of refined copper - 10 - 0 - 
7410.22  - - Of copper alloys - 10 - 0 - 
7411.10  - Of refined copper - 10 - 5 - 
7411.21  - - Of copper-zinc base alloys (brass) - 10 - 0 - 
7411.22  - - Of copper-nickel base alloys (cupro-
nickel) or copper- - 10 - 0 - 
7411.29  - - Other - 10 - 5 - 
7412.10  - Of refined copper - 17 - 5 - 
7412.20  - Of copper alloys - 17 - 5 - 
7413.00 Stranded wire, cables, plaited bands and the 
like, of copper, - 20 - 0 - 
7414.20  - Cloth - 17 - 0 - 
7414.90  - Other - 17 - 0 - 
7415.10  - Nails and tacks, drawing pins, staples and 
similar articles - 20 - 0 - 
7415.21  - - Washers (including spring washers) Kg 20 2.35 0 0.00 
7415.29  - - Other Kg 20 2.35 0 0.00 
7415.33  - - Screws; bolts and nuts Kg 20 2.35 0 0.00 
7415.39  - - Other Kg 20 2.35 0 0.00 
7416.00 Copper springs. - 20 - 0 - 
7419.91  - - Cast, moulded, stamped or forged, but not 
further worked - 20 - 0 - 
7419.99  - - Other - 20 - 10 - 
7501.10  - Nickel mattes - 1 - 0 - 
7501.20  - Nickel oxide sint ers and other intermediate 
products of - 1 - 0 - 
7502.10  - Nickel, not alloyed - 1 - 0 - 
7502.20  - Nickel alloys - 1 - 0 - 
7503.00 Nickel waste and scrap. - 1 - 0 - 
7504.00 Nickel powders and flakes. - 1 - 0 - 
7505.11  - - Of nickel, not alloyed - 10 - 0 - 
7505.12  - - Of nickel alloys - 10 - 0 - 
7505.21  - - Of nickel, not alloyed - 10 - 0 - 
7505.22  - - Of nickel alloys - 10 - 0 - 
7506.101  - - - Foil with backing material - 10 - 0 - 
7506.109  - - - Other - 10 - 0 - 
7506.201   - - - Foil with backing material - 10 - 0 - 
7506.209  - - - Other - 10 - 0 - 
7507.11  - - Of nickel, not alloyed - 10 - 0 - 
7507.12  - - Of nickel alloys - 10 - 0 - 
7507.20  - Tube or pipe fittings - 17 - 0 - WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit 
7508.109  - - - Other - 20 - 0 - 
7508.909  - - - Other - 20 - 0 - 
7601.10  - Aluminium, not alloyed - 1 - 0 - 
7601.20  - Aluminium alloys - 1 - 0 - 
7602.00 Aluminium waste and scrap. - 1 - 0 - 
7603.10  - Powders of non-lamellar structure - 1 - 0 - 
7603.20  - Powders of lamellar structure; flakes - 1 - 0 - 
7604.10  - Of aluminium, not alloyed Kg 10 1.65 5 0.825 
7604.21  - - Hollow profiles Kg 10 1.65 5 0.825 
7604.29  - - Other Kg 10 1.65 5 0.825 
7605.11  - - Of which the maximum cross-sectional 
dimension exceeds Kg 10 1.65 5 0.825 
7605.19  - - Other Kg 10 1.65 5 0.825 
7605.21  - - Of which the maximum cross-sectional 
dimension exceeds Kg 10 1.65 5 0.825 
7605.29  - - Other Kg 10 1.65 5 0.825 
7606.11  - - Of aluminium, not alloyed - 10 - 5 - 
7606.12  - - Of aluminium alloys - 10 - 5 - 
7606.91  - - Of aluminium, not alloyed - 10 - 5 - 
7606.92  - - Of aluminium alloys - 10 - 5 - 
7607.11  - - Rolled but not further worked - 10 - 5 - 
7607.19  - - Other - 10 - 5 - 
7607.20  - Backed - 10 - 5 - 
7608.10  - Of aluminium not alloyed - 10 - 5 - 
7608.20  - Of aluminium alloys  - 10 - 5 - 
7612.101  - - - Tubes for cont aining tooth-paste or the 
like - 17 - 10 - 
7612.109  - - - Other - 20 - 10 - 
7612.90  - Other - 20 - 10 - 
7614.10  - With steel core - 20 - 10 - 
7614.90  - Other - 20 - 10 - 
7616.10  - Nails, tacks, staples (other than those of 
heading - 15 - 10 - 
7616.91  - - Cloth, grill, netting and fencing, of 
aluminium wire - 20 - 10 - 
7616.999  - - - Other - 20 - 10 - 
7801.10  - Refined lead - 1 - 0 - 
7801.91  - - Containing by weight antimony as the 
principal other - 10 - 0 - 
7801.99  - - Other  - 10 - 0 - 
7802.00 Lead waste and scrap. - 10 - 0 - 
7803.00 Lead bars, rods, profiles and wire. - 10 - 0 - 
7804.111  - - - Foil with backing material - 10 - 0 - 
7804.119  - - - Other - 10 - 0 - 
7804.19  - - Other - 10 - 0 - 
7804.20  - Powders and flakes - 1 - 0 - 
7805.00 Lead tubes, pipes and t ube or pipe fittings (for 
example, - 10 - 0 - 
7806.009  - - - Other - 20 - 0 - 
7901.11  - - Containing by weight 99.99% or more of 
zinc - 10 - 3.25 - 
7901.12  - - Containing by weight less than 99.99% of 
zinc - 10 - 3.25 - 
7901.20  - Zinc alloys - 10 - 3.25 - 
7902.00 Zinc waste and scrap. - 5 - 0 - 
7903.10  - Zinc dust - 5 - 0 -  WT/TPR/M/191/Add.1 
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percent Specific 
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percent Specific 
Baht/Unit 
7903.90  - Other - 5 - 0 - 
7905.001  - - - Foil with backing material - 10 - 5 - 
7905.009  - - - Other - 10 - 5 - 
7906.00 Zinc tubes, pipes and t ube or pipe fittings (for 
example, - 10 - 5 - 
8001.10  - Tin, not alloyed - 1 - 0 - 
8001.20  - Tin alloys - 1 - 0 - 
8002.00 Tin waste and scrap. - 5 - 0 - 
8003.00 Tin bars, rods, profiles and wire. - 10 - 0 - 
8004.00 Tin plates, sheets and strip, of a thickness 
exceeding 0.2 mm. - 10 - 0 - 
8005.001  - - - Foil with-backing material - 10 - 0 - 
8005.002  - - - Other foil - 10 - 0 - 
8005.009  - - - Powders and flakes - 5 - 0 - 
8006.00 Tin tubes, pipes and t ube or pipe fittings (for 
example, - 10 - 0 - 
8007.009  - - - Other - 20 - 0 - 
8101.10  - Powders - 5 - 0 - 
8101.94  - - Unwrought tungsten, including bars and 
rods obtained - 5 - 0 - 
8101.95  - - Bars and rods, other than those obtained 
simply by - 10 - 0 - 
8101.96  - - Wire - 10 - 0 - 
8101.97  - - Waste and scrap - 5 - 0 - 
8101.99  - - Other - 20 - 0 - 
8102.10  - Powders - 5 - 0 - 
8102.94  - - Unwrought molybdenum, including bars 
and rods obtained - 5 - 0 - 
8102.95  - - Bars and rods, other than those obtained 
simply by - 10 - 0 - 
8102.99  - - Other - 20 - 0 - 
8103.20  - Unwrought tantal um, including bars and 
rods obtained simply - 5 - 0 - 
8103.30  - Waste and scrap - 5 - 0 - 
8103.90  - Other : - 20 - 0 - 
8104.11  - - Containing at least 99.8% by weight of 
magnesium - 1 - 0 - 
8104.19  - - Other - 1 - 0 - 
8104.20  - Waste and scrap - 5 - 0 - 
8104.30  - Raspings, turnings and granules, graded 
according to size; - 5 - 0 - 
8104.90  - Other - 20 - 0 - 
8105.20  - Cobalt mattes and other intermediate 
products of cobalt - 5 - 0 - 
8105.30  - Waste and scrap - 5 - 0 - 
8105.90  - Other - 20 - 0 - 
8106.001  - - - Unwrought bismuth; waste and scrape; 
powders - 5 - 0 - 
8106.009  - - - Other - 20 - 0 - 
8107.20  - Unwrought cadmium; powders - 5 - 0 - 
8107.30  - Waste and scrap - 5 - 0 - 
8107.90  - Other - 20 - 0 - 
8108.20  - Unwrought titanium; powders. - 5 - 0 - 
8108.30  - Waste and scrap - 5 - 0 - 
8108.90  - Other - 20 - 0 - 
8109.20  - Unwrought zirconium; powders - 5 - 0 - WT/TPR/M/191/Add.1 
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percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8109.30  - Waste and scrap - 5 - 0 - 
8109.90  - Other - 20 - 0 - 
8110.10  - Unwrought antimony; powders - 5 - 0 - 
8110.20  - Waste and scrap - 5 - 0 - 
8110.90  - Other - 20 - 0 - 
8111.001  - - - Unwrought manganese; waste and scrap; 
powders - 5 - 0 - 
8111.009  - - - Other - 20 - 0 - 
8112.12  - - Unwrought; powders - 5 - 0 - 
8112.13  - - Waste and scrap - 5 - 0 - 
8112.19  - - Other - 20 - 0 - 
8112.21  - - Unwrought ; powders - 5 - 0 - 
8112.22  - - Waste and scrap - 5 - 0 - 
8112.29  - - Other - 20 - 0 - 
8112.301  - - - Unwrought germanium : waste and 
scrap; powders - 5 - 0 - 
8112.309  - - - Other - 20 - 0 - 
8112.401  - - - Unwrought vana dium; waste and scrap; 
powders - 5 - 0 - 
8112.409  - - - Other - 20 - 0 - 
8112.51  - - Unwrought ; powders - 5 - 0 - 
8112.52  - - Waste and scrap - 5 - 0 - 
8112.59  - - Other - 20 - 0 - 
8112.92  - - Unwrought; waste and scrap; powders - 5 - 0 - 
8112.99  - - Other - 20 - 0 - 
8113.001  - - - Unwrought; waste and scrap; powders - 5 - 0 - 
8113.009  - - - Other - 20 - 0 - 
8202.10  - Hand saws - 20 - 10 - 
8202.20  - Band saw blades - 20 - 0 - 
8202.31  - - With working part of steel - 20 - 0 - 
8202.39  - - Other, including parts - 20 - 0 - 
8202.40  - Chain saw blades - 20 - 0 - 
8202.91  - - Straight saw blades, for working metal - 20 - 0 - 
8202.99  - - Other - 20 - 10 - 
8205.10  - Drilling, threading or tapping tools - 20 - 10 - 
8205.20  - Hammers and sledge hammers - 20 - 10 - 
8205.30  - Planes, chisels, gouges and similar cutting 
tools for working - 20 - 10 - 
8205.40  - Screwdrivers - 20 - 10 - 
8205.59  - - Other - 20 - 10 - 
8205.70  - Vices, clamps and the like - 20 - 10 - 
8206.00 Tools of two or more of the headings 82.02 to 
82.05 , put up - 20 - 0 - 
8207.13  - - With working part of cermets - 20 - 10 - 
8207.19  - - Other, including parts - 20 - 10 - 
8207.20  - Dies for drawing or extruding metal - 20 - 10 - 
8207.30  - Tools for pressing, stamping or punching - 20 - 10 - 
8207.40  - Tools for tapping or threading - 20 - 10 - 
8207.50  - Tools for drilling, other than for rock 
drilling - 20 - 10 - 
8207.60  - Tools for boring or broaching - 20 - 10 - 
8207.70  - Tools for milling - 20 - 10 - 
8207.80  - Tools for turning - 20 - 10 - 
8207.90  - Other interchangeable tools - 20 - 10 - 
8208.10  - For metal working - 20 - 0 -  WT/TPR/M/191/Add.1 
 Page 195 
 
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8208.20  - For wood working - 20 - 10 - 
8208.30  - For kitchen appliances or for machines used 
by the food - 20 - 10 - 
8208.40  - For agricultural, horticultural or forestry 
machines - 20 - 10 - 
8208.90  - Other - 20 - 10 - 
8209.00 Plates, sticks, tips and the like for tools, 
unmounted, of - 20 - 10 - 
8301.60  - Parts - 20 - 10 - 
8301.70  - Keys presented separately - 20 - 10 - 
8302.10  - Hinges - 20 - 10 - 
8302.20  - Castors - 20 - 10 - 
8302.30  - Other mountings, fittings, and similar 
articles suitable for - 20 - 10 - 
8302.41  - - Suitable for buildings - 20 - 10 - 
8302.42  - - Other, suitable for furniture - 20 - 10 - 
8302.49  - - Other - 20 - 10 - 
8305.10  - Fittings for loose-leaf binders or files Kg 20 1.35 10 0.68 
8305.20  - Staples in strips Kg 20 1.35 10 0.68 
8305.90  - Other, including parts Kg 20 1.35 10 0.68 
8307.10  - Of iron or steel - 20 - 0 - 
8307.90  - Of other base metal - 20 - 0 - 
8308.10  - Hooks, eyes and eyelets - 15 - 10 - 
8308.20  - Tubular or bifurcated rivets - 20 - 10 - 
8308.90  - Other, including parts - 20 - 10 - 
8309.90  - Other - 20 - 10 - 
8311.10  - Coated electrodes of base metal, for electric 
arc-welding - 20 - 0 - 
8311.20  - Cored wire of base metal, for electric arc-
welding - 20 - 0 - 
8311.30  - Coated rods and cored wire, of base metal, 
for soldering, - 20 - 0 - 
8311.90  - Other, including parts - 20 - 0 - 
8401.10  - Nuclear reactors - 3 - 1 - 
8401.20  - Machinery and apparatus for isotopic 
separation, and parts - 3 - 1 - 
8401.30  - Fuel elements (cartridges), non-irradiated - 3 - 1 - 
8401.40  - Parts of nuclear reactors - 3 - 1 - 
8402.12  - - Watertube boile rs with a steam production 
not exceeding 45 t per hour - 20 - 10 - 
8402.19  - - Other vapour ge nerating boilers, including 
hybrid boilers - 20 - 10 - 
8402.20  - Super-heated water boilers - 20 - 10 - 
8403.10  - Boilers - 20 - 10 - 
8403.90  - Parts - 20 - 10 - 
8405.10  - Producer gas or water gas generators, with 
or without their - 3 - 1 - 
8405.90  - Parts - 3 - 1 - 
8406.10  - Turbines for marine propulsion - 20 - 10 - 
8406.81  - - Of an output exceeding 40 MW - 3 - 1 - 
8406.82  - Of an output not exceeding 40 MW - 3 - 1 - 
8406.90  - Parts - 3 - 1 - 
8407.10  - Aircraft engines - 20 - 10 - 
8407.21  - - Outboard motors - 20 - 10 - 
8407.29  - - Other - 20 - 10 - 
8407.31  - - Of a cylinder capacity not exceeding 50 cc - 20 - 10 - WT/TPR/M/191/Add.1 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8407.32  - - Of a cylinder capacity exceeding 50 cc but 
not exceeding - 20 - 10 - 
8407.33  - - Of a cylinder capacity exceeding 250 cc 
but not exceeding - 20 - 10 - 
8407.34  - - Of a cylinder capacity exceeding 1,000 cc - 20 - 10 - 
8407.90  - Other engines - 20 - 10 - 
8408.10  - Marine propulsion engines  - 20 - 10 - 
8408.20  - Engines of a kind used for the propulsion of 
vehicles of - 20 - 10 - 
8408.90  - Other engines - 20 - 10 - 
8409.10  - For aircraft engines - 20 - 10 - 
8409.91  - - Suitable for use solely or principally with 
spark-ignition - 20 - 10 - 
8409.99  - - Other - 20 - 10 - 
8410.11  - - Of a power not exceeding 1,000 kW - 3 - 1 - 
8410.12  - - Of a power exceeding 1,000 kW but not 
exceeding 10,000 kW - 3 - 1 - 
8410.13  - - Of a power exceeding 10,000 kW - 3 - 1 - 
8410.90  - Parts, including regulators - 3 - 1 - 
8411.11  - - Of a thrust not exceeding 25 kN - 3 - 1 - 
8411.12  - - Of a thrust exceeding 25 kN - 3 - 1 - 
8411.21  - - Of a power not exceeding 1,100 kW - 3 - 1 - 
8411.22  - - Of a power exceeding 1,100 kW - 3 - 1 - 
8411.81  - - Of a power not exceeding 5,000 kW - 3 - 1 - 
8411.82  - - Of a power exceeding 5,000 kW - 3 - 1 - 
8411.91  - - Of turbo-jets or turbo-propellers - 3 - 1 - 
8411.99  - - Other - 3 - 1 - 
8412.10  - Reaction engines othe r than turbo-jets - 20 - 1 - 
8412.21  - - Linear acting (cylinders) - 20 - 1 - 
8412.29  - - Other - 20 - 1 - 
8412.31  - - Linear acting (cylinders) - 20 - 1 - 
8412.39  - - Other - 20 - 1 - 
8412.80  - Other - 20 - 1 - 
8412.90  - Parts - 20 - 1 - 
8413.11  - - Pumps for dispensing fuel or lubricants, of 
the type used - 20 - 10 - 
8413.20  - Hand pumps, other than those of 
subheading 8413.11 - 20 - 10 - 
8413.30  - Fuel, lubricating or cooling medium pumps 
for internal - 20 - 10 - 
8413.70  - Other centrifugal pumps - 3 - 1 - 
8413.81  - - Pumps - 5 - 1 - 
8413.82  - - Liquid elevators - 5 - 1 - 
8413.91  - - Of pumps - 5 - 1 - 
8413.92  - - Of liquid elevators - 5 - 1 - 
8414.10  - Vacuum pumps - 3 - 1 - 
8414.20  - Hand-or foot-operated air pumps - 20 - 10 - 
8414.30  - Compressors of a kind used in refrigerating 
equipment - 20 - 10 - 
8414.59  - - Other - 20 - 10 - 
8414.60  - Hoods having a maximum horizontal side 
not exceeding - 20 - 10 - 
8414.80  - Other - 20 - 10 - 
8414.90  - Parts : - 20 - 10 - 
8415.20  - Of a kind used for persons, in motor 
vehicles - 30 - 10 -  WT/TPR/M/191/Add.1 
 Page 197 
 
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8415.81  - - Incorporating a refrigerating unit and a 
valve for reversal of - 30 - 10 - 
8415.82  - - Other, incorporating a refrigerating unit - 30 - 10 - 
8415.83  - - Not incorporating a refrigerating unit - 30 - 10 - 
8415.90  - Parts  - 20 - 10 - 
8416.10  - Furnace burners for liquid fuel - 3 - 1 - 
8416.20  - Other furnace burners, including 
combination burners - 3 - 1 - 
8416.30  - Mechanical stokers, including their 
mechanical grates, - 3 - 1 - 
8416.90  - Parts  - 3 - 1 - 
8418.61  - - Compression type units whose condensers 
are heat - 30 - 10 - 
8418.69  - - Other - 30 - 10 - 
8418.99  - - Other - 20 - 10 - 
8419.11  - - Instantaneous gas water heaters - 20 - 10 - 
8419.19  - - Other - 20 - 10 - 
8419.20  - Medical, surgical or laboratory sterillsers - 5 - 1 - 
8419.32  - - For wood, paper pulp, paper or paperboard - 3 - 0 - 
8419.391  - - - Electro-mechanical tools for working in 
the hands with - 3 - 0 - 
8419.399  - - - Other - 5 - 0 - 
8419.40  - Distilling or rectifying plant - 5 - 0 - 
8419.50  - Heat exchange units - 3 - 0 - 
8419.60  - Machinery for liquefying air or other gases - 3 - 0 - 
8419.81  - - For making hot drinks or for cooking or 
heating food - 5 - 1 - 
8419.891  - - - Electro-mechanical tools for working in 
the hands with - 3 - 0 - 
8419.899  - - - Other - 5 - 0 - 
8419.901  - - - Of electro-mechanical tools for working 
in the hands - 3 - 1 - 
8419.909  - - - Other - 5 - 1 - 
8420.10  - Calendering or other rolling machines - 5 - 0 - 
8421.11  - - Cream separators - 3 - 1 - 
8421.12  - - Clothes-dryers - 20 - 10 - 
8421.23  - - Oil or petrol-filter for internal combustion 
engines - 20 - 10 - 
8421.31  - - Intake air filters for internal combustion 
engines - 20 - 10 - 
8422.19  - - Other - 3 - 1 - 
8422.20  - Machinery for cleaning or drying bottles or 
other containers - 3 - 1 - 
8423.81  - - Having a maximum weighing capacity not 
exceeding 30 kg - 5 - 1 - 
8423.82  - - Having a maximum weighing capacity 
exceeding 30 kg - 5 - 1 - 
8423.89  - - Other - 5 - 1 - 
8423.90  - Weighing machine weights of all kinds; 
parts of weighing - 5 - 1 - 
8425.20  - Pit-head winding gear; winches specially 
designed for use - 3 - 1 - 
8425.31  - - Powered by electric motor - 5 - 1 - 
8425.39  - -  Other - 5 - 1 - 
8426.91  - - Designed for mounting on road vehicles - 20 - 10 - 
8428.20  - Pneumatic elevators and conveyors - 3 - 0 - 
8428.40  - Escalators and moving walkways - 20 - 10 - WT/TPR/M/191/Add.1 
Page 198  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8428.50  - Mine wagon pushers, locomotive or wagon 
traversers, wagon - 3 - 1 - 
8428.60  - Teleferics, chair-lifts, ski-draglines; traction 
mechanisms - 3 - 1 - 
8429.11  - - Track laying - 5 - 1 - 
8430.20  - Snow-ploughs and snow-blowers - 3 - 1 - 
8430.31  - - Self-propelled - 3 - 1 - 
8430.39  - - Other - 5 - 1 - 
8431.31  - - Of lifts, skip hoists or escalators - 20 - 10 - 
8431.42  - - Bulldozer or angledozer blades - 5 - 1 - 
8433.11  - - Powered, with the cutting device rotating 
in a horizontal - 20 - 10 - 
8433.19  - - Other - 20 - 10 - 
8434.10  - Milking machines - 5 - 1 - 
8434.20  - Dairy machinery - 5 - 1 - 
8434.90  - Parts - 5 - 1 - 
8435.10  - Machinery - 5 - 1 - 
8435.90  - Parts - 5 - 1 - 
8436.10  - Machinery for preparing animal feeding 
stuffs - 5 - 1 - 
8438.10  - Bakery machinery and machinery for the 
manufacture of - 5 - 1 - 
8438.20  - Machinery for the manufacture of 
confectionery, cocoa or chocolate - 5 - 1 - 
8438.30  - Machinery for sugar manufacture - 5 - 1 - 
8438.40  - Brewery machinery - 5 - 1 - 
8438.50  - Machinery for the preparation of meat or 
poultry - 5 - 1 - 
8438.60  - Machinery for the preparation of fruits, nuts 
or vegetables - 5 - 1 - 
8438.80  - Other machinery - 5 - 1 - 
8438.90  - Parts - 5 - 1 - 
8439.10  - Machinery for making pulp of fibrous 
cellublosic material - 3 - 0 - 
8439.20  - Machinery for making paper or paperboard - 3 - 0 - 
8439.30  - Machinery for finishing paper or 
paperboard - 3 - 0 - 
8439.91  - - Of machinery for making pulp of fibrous 
cellulosic - 3 - 0 - 
8439.99  - - Other - 3 - 0 - 
8440.10  - Machinery - 5 - 0 - 
8440.90  - Parts - 5 - 0 - 
8441.20  - Machines for making bags, sacks or 
envelopes - 5 - 0 - 
8441.30  - Machines for making cartons, boxes, cases, 
tubes, drums or - 5 - 0 - 
8441.40  - Machines for moulding articles in paper 
pulp, paper or - 5 - 0 - 
8441.80  - Other machinery - 5 - 0 - 
8441.90  - Parts - 5 - 0 - 
8442.10  - Phototype-setting and composing machines - 3 - 0 - 
8442.20  - Machinery, apparatus and equipment for 
type-setting or - 3 - 0 - 
8442.30  - Other machinery, apparatus and equipment - 3 - 0 - 
8442.40  - Parts of the foregoing machinery, apparatus 
or equipment - 3 - 0 -  WT/TPR/M/191/Add.1 
 Page 199 
 
 
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Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8442.50  - Printing type, bloc ks, plates, cylinders and 
other printing - 3 - 0 - 
8443.11  - - Reel fed - 3 - 0 - 
8443.12  - - Sheet fed, office type (sheet size not 
exceeding - 3 - 0 - 
8443.19  - - Other - 3 - 0 - 
8443.21  - - Reel fed - 5 - 0 - 
8443.29  - - Other - 5 - 0 - 
8443.30  - Flexographic printing machinery - 5 - 0 - 
8443.40  - Gravure printing machinery - 5 - 0 - 
8443.51  - - Ink-jet printing machines - 5 - 0 - 
8443.59  - - Other - 5 - 0 - 
8443.60  - Machines for uses ancillary to printing - 5 - 0 - 
8443.90  - Parts - 5 - 0 - 
8444.00 Machines for extruding, drawing, texturing or 
cutting man- - 5 - 1 - 
8445.11  - - Carding machines - 5 - 1 - 
8445.12  - - Combing machines - 5 - 1 - 
8445.13  - - Drawing or roving machines - 5 - 1 - 
8445.19  - - Other - 5 - 1 - 
8445.20  - Textile spinning machines - 5 - 1 - 
8445.30  - Textile doubling or twisting machines - 5 - 1 - 
8445.40  - Textile winding (i ncluding wdft-winding) or 
reeling - 5 - 1 - 
8445.90  - Other - 3 - 1 - 
8446.21  - - Power looms - 5 - 1 - 
8446.30  - For weaving fabrics of a width exceeding 
30 cm, shuttleless - 5 - 1 - 
8447.11  - - With cylinder diameter not exceeding 165 
mm - 5 - 1 - 
8447.12  - - With cylinder diameter exceeding 165 mm - 5 - 1 - 
8447.20  - Flat knitting machines; stitch-bonding 
machines - 3 - 1 - 
8447.90  - Other - 5 - 1 - 
8448.11  - - Dobbies and Jacquards; card reducing, 
copying, punching - 5 - 1 - 
8448.19  - - Other - 5 - 1 - 
8448.20  - Parts and accessories of machines of 
heading 84.44 or - 5 - 1 - 
8448.31  - - Card clothing - 5 - 1 - 
8448.32  - - Of machines for preparing textile fibres, 
other than card - 5 - 1 - 
8448.33  - - Spindles, spindl e flyers, spinning rings and 
ring travellers - 5 - 1 - 
8448.39  - - Other - 5 - 1 - 
8448.41  - - Shuttles - 20 - 10 - 
8448.42  - - Reeds for looms, healds and heald-frames - 5 - 1 - 
8448.49  - - Other - 5 - 1 - 
8448.51  - - Sinkers, needles and other articles used in 
forming stitches - 3 - 1 - 
8448.59  - - Other - 3 - 1 - 
8449.00 Machinery for the manufacture or finishing of 
felt or - 5 - 1 - 
8450.20  - Machines, each of a dry linen capacity 
exceeding 10 kg : - 20 - 10 - 
8450.902  - - - Of machine, each of a dry linen capacity 
exceeding 10 kg - 20 - 10 - WT/TPR/M/191/Add.1 
Page 200  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8451.10  - Dry-cleaning machines - 5 - 1 - 
8451.29  - - Other - 3 - 1 - 
8451.30  - Ironing machines and presses (including 
fusing presses) - 3 - 1 - 
8451.40  - Washing, bleaching or dyeing machines - 3 - 1 - 
8451.50  - Machines for reeling, unreeling, folding, 
cutting or pinking - 5 - 1 - 
8451.80  - Other machinery - 3 - 1 - 
8451.909  - - - Other - 3 - 1 - 
8452.21  - - Automatic units - 3 - 1 - 
8452.29  - - Other - 3 - 1 - 
8452.30  - Sewing machine needles - 20 - 10 - 
8452.40  - Furniture, bases and covers for sewing 
machines and parts - 20 - 10 - 
8452.90  - Other parts of sewing machines - 20 - 10 - 
8453.10  - Machinery for preparing, tanning or 
working hides, skins or - 5 - 1 - 
8453.20  - Machinery for making or repairing footwear - 5 - 1 - 
8453.80  - Other machinery - 5 - 1 - 
8453.90  - Parts - 5 - 1 - 
8454.10  - Converters - 3 - 0 - 
8454.20  - Ingot moulds and ladles - 3 - 0 - 
8454.30  - Casting machines - 3 - 0 - 
8454.90  - Parts - 3 - 1 - 
8455.10  - Tube mills - 3 - 0 - 
8455.21  - - Hot or combination hot and cold - 3 - 1 - 
8455.22  - - Cold - 3 - 1 - 
8455.30  - Rolls for rolling mills - 3 - 0 - 
8456.10  - Operated by laser or other light or photon 
beam processes - 3 - 1 - 
8456.20  - Operated by ultrasonic processes - 3 - 1 - 
8456.30  - Operated by electro-discharge processes - 3 - 1 - 
8456.91  - - For dry-etching patterns on semiconductor 
materials - 3 - 0 - 
8456.99  - - Other  - 3 - 1 - 
8457.10  - Machining centres - 3 - 1 - 
8457.20  - Unit construction machines (single station) - 3 - 1 - 
8457.30  - Multi-station transfer machines - 3 - 1 - 
8458.11  - - Numerically controlled - 5 - 1 - 
8458.19  - - Other  - 5 - 1 - 
8458.91  - - Numerically controlled - 3 - 1 - 
8458.99  - - Other  - 3 - 1 - 
8459.10  - Way-type unit head machines - 5 - 1 - 
8459.21  - - Numerically controlled - 5 - 1 - 
8459.29  - - Other - 5 - 1 - 
8459.31  - - Numerically controlled - 5 - 1 - 
8459.39  - - Other - 5 - 1 - 
8459.40  - Other boring machines - 5 - 1 - 
8459.51  - - Numerically controlled - 5 - 1 - 
8459.59  - - Other - 5 - 1 - 
8459.61  - - Numerically controlled - 5 - 1 - 
8459.69  - - Other - 5 - 1 - 
8459.70  - Other threading or tapping machines - 5 - 1 - 
8460.11  - - Numerically controlled - 3 - 1 - 
8460.19  - - Other - 3 - 1 -  WT/TPR/M/191/Add.1 
 Page 201 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8460.21  - - Numerically controlled - 3 - 0 - 
8460.29  - - Other - 3 - 0 - 
8460.31  - - Numerically controlled - 5 - 0 - 
8460.39  - - Other - 5 - 0 - 
8460.40  - Honing or lapping machines - 3 - 0 - 
8460.90  - Other - 3 - 0 - 
8461.20  - Shaping or slotting machines - 5 - 1 - 
8461.30  - Broaching machines - 3 - 1 - 
8461.40  - Gear cutting, gear grinding or gear finishing 
machines - 3 - 1 - 
8461.50  - Sawing or cutting-off machines - 5 - 1 - 
8461.90  - Other - 5 - 1 - 
8462.21  - - Numerically controlled - 3 - 1 - 
8462.31  - - Numerically controlled - 3 - 1 - 
8462.41  - - Numerically controlled - 3 - 1 - 
8463.20  - Thread rolling machines - 3 - 1 - 
8463.30  - Machines for working wire - 5 - 1 - 
8463.90  - Other - 5 - 1 - 
8464.10  - Sawing machines - 5 - 1 - 
8464.20  - Grinding or polishing machines - 5 - 1 - 
8464.90  - Other - 5 - 1 - 
8465.10  - Machines which can carry out different 
types of machining - 5 - 1 - 
8465.91   - - Sawing machines - 5 - 1 - 
8465.92  - - Planing, mili ng or moulding (by cutting) 
machines - 5 - 1 - 
8465.93  - - Grinding, sanding or polishing machines - 5 - 1 - 
8465.94  - - Bending or assembling machines - 5 - 1 - 
8465.95  - - Drilling or morticing machines - 5 - 1 - 
8465.96  - - Splitting, slicing or paring machines - 5 - 1 - 
8465.99  - - Other - 5 - 1 - 
8466.10  - Tool holders and se lf-opening dieheads - 3 - 1 - 
8466.20  - Work holders - 3 - 1 - 
8466.30  - Dividing heads and other special 
attachments for machine- - 3 - 1 - 
8466.91  - - For machines of heading 84.64 - 3 - 1 - 
8466.92  - - For machines of  heading 84.65  - 5 - 1 - 
8466.93  - - For machines of headings 84.56 to 84.61 - 5 - 1 - 
8466.94  - - For machines of heading 84.62 or 84.63 - 5 - 1 - 
8467.11  - - Rotary type (including combined rotary-
percussion) - 3 - 1 - 
8467.19  - - Other - 3 - 1 - 
8467.21  - - Drills of all kinds - 3 - 1 - 
8467.22  - - Saws - 3 - 1 - 
8467.29  - - Other - 3 - 1 - 
8467.81  - - Chain saws - 30 - 1 - 
8467.89  - - Other - 3 - 1 - 
8467.91  - - Of chain saws - 3 - 1 - 
8467.92  - - Of pneumatic tools - 3 - 1 - 
8467.99  - - Other - 3 - 1 - 
8468.10  - Hand-held blow pipes - 20 - 0 - 
8468.20  - Other gas-operated machinery and 
apparatus - 20 - 0 - 
8468.80  - Other machinery and apparatus - 20 - 0 - 
8468.90  - Parts - 20 - 10 - WT/TPR/M/191/Add.1 
Page 202  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8469.11  - - Word-processing machines - 20 - 0 - 
8470.10  - Electronic calculators capable of operation 
without an - 20 - 0 - 
8470.21  - - Incorporating a printing device - 20 - 0 - 
8470.29  - - Other - 20 - 0 - 
8470.30  - Other calculating machines - 20 - 0 - 
8470.40  - Accounting machines - 20 - 0 - 
8470.50  - Cash registers - 3 - 0 - 
8470.90  - Other - 20 - 0 - 
8471.10  - Analogue or hybrid automatic data 
processing machines - 3 - 0 - 
8471.30  - Portable digital automatic data processing 
machines, - 5 - 0 - 
8471.41  - - Comprising in the same housing at least a 
central - 5 - 0 - 
8471.49  - - Other, presented in the form of systems - 3 - 0 - 
8471.50  - Digital processing units other than those of 
subheadings - 5 - 0 - 
8471.80  - Other units of automatic data processing 
machines - 5 - 0 - 
8471.90  - Other - 5 - 0 - 
8472.20  - Addressing mach ines and address plate 
embossing machines - 20 - 10 - 
8472.30  - Machines for sorting or folding mail or for 
inserting mail in  - 20 - 10 - 
8472.90  - Other - 20 - 10 - 
8473.10  - Parts and accessories of the machines of 
heading 84.69 - 20 - 10 - 
8473.21  - - Of the electronic calculating machines of 
subheading - 20 - 0 - 
8473.29  - - Other - 20 - 0 - 
8473.40  - Parts and accessories of the machines of 
heading 84.72 - 20 - 10 - 
8473.50  - Parts and accessories equally suitable for 
use with machines - 20 - 0 - 
8474.10  - sorting, screening, separating or washing 
machines - 5 - 1 - 
8474.31  - - Concrete or mortar mixers - 20 - 10 - 
8474.39  - - Other - 5 - 1 - 
8474.80  - Other machinery - 5 - 1 - 
8474.90  - Parts - 5 - 1 - 
8475.10  - Machines for assembling electric or 
electronic lamps, tubes : - 5 - 0 - 
8475.21  - - Machines for making optical fibres and 
preforms thereof - 5 - 0 - 
8475.29  - - Other - 5 - 0 - 
8475.90  - Parts - 5 - 1 - 
8476.21  - - Incorporating heating or refrigerating 
devices - 30 - 10 - 
8476.29  - - Other - 30 - 10 - 
8476.81  - - Incorporating heating or refrigerating 
devices - 30 - 10 - 
8476.89  - - Other - 30 - 10 - 
8476.90  - Parts - 30 - 10 - 
8477.40  - Vacuum moulding machines and other 
thermoforming - 5 - 0 - 
8477.51  - - For moulding or retreading pneumatic 
tyres or for - 5 - 0 -  WT/TPR/M/191/Add.1 
 Page 203 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8477.59  - - Other - 5 - 0 - 
8477.80  - Other machinery - 3 - 0 - 
8478.10  - Machinery - 5 - 1 - 
8478.90  - Parts - 5 - 1 - 
8479.20  - Machinery for the extraction or preparation 
of animal or fixed - 5 - 1 - 
8479.30  - Presses for the manufacture of particle 
board or fibre building - 5 - 1 - 
8479.40  - Rope or cable-making machines - 5 - 1 - 
8479.50  - Industrial robots, not elsewhere specified or 
included - 5 - 0 - 
8479.60  - Evaporative air coolers - 5 - 0 - 
8479.81  - - For treating metal, including electric wire 
coil-winders - 5 - 1 - 
8479.89  - - Other - 5 - 1 - 
8479.90  - Parts - 5 - 1 - 
8481.10  - Pressure-reducing valves - 3 - 1 - 
8481.20  - Valves for olelhydraulic or pneumatic 
transmissions - 5 - 1 - 
8481.40  - Safety or relief valves - 3 - 1 - 
8481.90  - Parts - 3 - 1 - 
8482.10  - Ball bearings - 10 - 1 - 
8482.20  - Tapered roller bearings, including cone and 
tapered roller - 10 - 1 - 
8482.30  - Spherical roller bearings - 10 - 1 - 
8482.40  - Needle roller bearings - 10 - 1 - 
8482.50  - Other cylindrical roller bearings - 10 - 1 - 
8482.80  - Other, including combined ball/roller 
bearings - 10 - 1 - 
8482.91  - - Balls, needles and rollers - 10 - 1 - 
8482.99  - - Other - 10 - 1 - 
8483.10  - Transmission shafts (including cam shafts 
and crank shafts) - 10 - 1 - 
8483.20  - Bearing housings, Incorporating ball or 
roller bearings - 10 - 1 - 
8483.30  - Bearing housings, not incorporating ball or 
roller bearings; - 10 - 1 - 
8483.40  - Gears and geari ng, other than toothed 
wheels, chain - 10 - 5 - 
8484.10  - Gaskets and similar joints of metal sheeting 
combined with - 20 - 10 - 
8484.20  - Mechanical seals - 20 - 10 - 
8484.90  - Other - 20 - 10 - 
8485.10  - Ships' or boats' propellers and blades 
therefor - 20 - 10 - 
8485.90  - Other - 20 - 10 - 
8501.32  - - Of an output exceeding 750 W but not 
exceeding 75 kW - 3 - 1 - 
8501.33  - - Of an output exceeding 75 kW but not 
exceeding 375 kW - 3 - 1 - 
8501.34  - - Of an output exceeding 375 kW - 3 - 1 - 
8501.40  - Other AC motors, single-phase - 3 - 1 - 
8501.53  - - Of an output exceeding 75 kW  - 3 - 1 - 
8502.11  - - Of an output not exceeding 75 kVA - 20 - 10 - 
8502.12  - - Of an output exceeding 75 kVA but not 
exceeding 375 kVA - 20 - 10 - 
8502.13  - - Of an output exceeding 375 kVA - 20 - 10 - WT/TPR/M/191/Add.1 
Page 204  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8502.20  - Generating sets with spark-ignition internal 
combustion - 20 - 10 - 
8502.31  - - Wind-powered - 20 - 10 - 
8502.39  - - Other - 20 - 10 - 
8502.40  - Electric rotary converters - 20 - 10 - 
8504.10  - Ballasts for discharge lamps or tubes - 20 - 10 - 
8504.21  - - Having a power handling capacity not 
exceeding 650 kVA - 20 - 10 - 
8504.22  - - Having a power handling capacity 
exceeding 650 kVA but - 20 - 10 - 
8504.23  - - Having a power handling capacity 
exceeding 10,000 kVA - 20 - 10 - 
8504.31  - - Having a power handling capacity not 
exceeding 1 kVA - 20 - 10 - 
8504.32  - - Having a power handling capacity 
exceeding 1 kVA but not exceeding 16 kVA - 20 - 10 - 
8504.33  - - Having a power handling capacity 
exceeding 16 kVA but - 20 - 10 - 
8504.34  - - Having a power handling capacity 
exceeding 500 kVA - 20 - 10 - 
8504.40  - Static converters - 20 - 10 - 
8504.50  - Other inductors - 20 - 10 - 
8504.90  - Parts - 3 - 1 - 
8505.11  - - Of metal - 3 - 1 - 
8505.19  - - Other - 3 - 1 - 
8505.20  - Electro-magnetic couplings, clutches and 
brakes - 3 - 1 - 
8505.30  - Electro-magnetic lifting heads - 3 - 1 - 
8505.90  - Other, including parts - 3 - 1 - 
8506.10  - Manganese dioxide - 20 - 10 - 
8506.30  - Mercuric oxide - 20 - 10 - 
8506.40  - Silver oxide - 20 - 10 - 
8506.50  - Lithium - 20 - 10 - 
8506.60  - Air-zinc - 20 - 10 - 
8506.80  - Other primary cells and primary batteries - 20 - 10 - 
8506.90  - Parts - 20 - 10 - 
8507.10  - Lead-acid, of a kind used for starting piston 
engines - 20 - 10 - 
8507.20  - Other lead-acid accumulators - 20 - 10 - 
8507.30  - Nickel-cadmium - 20 - 10 - 
8507.40  - Nickel-iron - 20 - 10 - 
8507.80  - Other accumulators - 20 - 10 - 
8507.90  - Parts - 20 - 10 - 
8511.10  - Sparking plugs - 20 - 10 - 
8511.20  - Ignition magnetos; magneto-dynamos; 
magnetic flywheels - 20 - 10 - 
8511.30  - Distributors; ignition coils - 20 - 10 - 
8511.40  - Starter motors and dual purpose starter-
generators - 20 - 10 - 
8511.50  - Other generators - 20 - 10 - 
8511.80  - Other equipment - 20 - 10 - 
8511.90  - Parts - 20 - 10 - 
8512.10  - Lighting or visual signalling equipment of a 
kind used on - 20 - 10 - 
8512.20  - Other lighting or visual signalling 
equipment - 20 - 10 - 
8512.30  - Sound signalling equipment - 20 - 10 -  WT/TPR/M/191/Add.1 
 Page 205 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8512.40  - Windscreen wipers, defrosters and 
demisters - 20 - 10 - 
8512.90  - Parts - 20 - 10 - 
8513.10  - Lamps - 20 - 10 - 
8513.90  - Parts - 20 - 10 - 
8514.10  - Resistance heated furnaces and ovens - 3 - 0 - 
8514.20  - Furnaces and ovens functioning by 
induction or dielectric - 3 - 0 - 
8514.30  - Other furnaces and ovens - 3 - 0 - 
8514.40  - Other equipment for the heat treatment of 
materials by - 3 - 0 - 
8514.90  - Parts - 3 - 1 - 
8515.11  - - Soldering irons and guns - 3 - 0 - 
8515.19  - - Other - 3 - 0 - 
8515.21  - - Fully or partly automatic - 3 - 0 - 
8515.29  - - Other - 3 - 0 - 
8515.31  - - Fully or partly automatic - 3 - 0 - 
8515.39  - - Other - 3 - 0 - 
8515.80  - Other machines and apparatus - 3 - 0 - 
8515.90   - Parts - 3 - 1 - 
8516.50  - Microwave ovens - 30 - 20 - 
8516.80  - Electric heating resistors - 20 - 10 - 
8516.90  - Parts - 20 - 10 - 
8517.11  - - Line telephone sets with cordless handsets - 20 - 0 - 
8517.19  - - Other - 20 - 0 - 
8517.21  - - Facsimile machines - 3 - 0 - 
8517.22  - - Teleprinters - 3 - 0 - 
8517.30  - Telephonic or telegraphic swithcing 
apparatus - 3 - 0 - 
8517.50  - Other apparatus, for carrier-current line 
systems or for - 3 - 0 - 
8517.80  - Other apparatus - 3 - 0 - 
8517.90  - Parts - 3 - 0 - 
8518.10  - Microphones and stands therefor - 30 - 10 - 
8518.29  - - Other - 30 - 10 - 
8518.30  - Headphones and earphones, whether or not 
combined with a - 30 - 10 - 
8518.40  - Audio-frequency el ectric amplifiers - 30 - 10 - 
8518.50  - Electric sound amplifier sets - 30 - 10 - 
8518.90  - Parts - 30 - 10 - 
8520.10  - Dictating machines not capable of operating 
without an - 30 - 10 - 
8520.20  - Telephone answering machines - 30 - 0 - 
8520.32  - - Digital audio type - 30 - 10 - 
8520.33  - - Other, cassette-type - 30 - 10 - 
8520.39  - - Other - 30 - 10 - 
8520.90  - Other - 30 - 10 - 
8521.10  - Magnetic tape-type - 30 - 10 - 
8521.90  - Other - 30 - 10 - 
8522.90  - Other - 30 - 10 - 
8523.11  - - Of a width not exceeding 4 mm - 20 - 0 - 
8523.12  - - Of a width exceeding 4 mm but not 
exceeding 6.5 mm - 20 - 0 - 
8523.13  - - Of a width exceeding 6.5 mm - 20 - 0 - 
8523.20  - Magnetic discs - 20 - 0 - 
8523.30  - Cards incorporating a magnetic stripe - 20 - 10 - WT/TPR/M/191/Add.1 
Page 206  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8523.90  - Other - 20 - 0 - 
8524.31 - - For reproducing phenomena other than 
sound or image - 30 - 0 - 
8524.40  - Magnetic tapes for reproducing phenomena 
other than sound - 30 - 0 - 
8524.60  - Cards incorporating a magnetic stripe - 30 - 10 - 
8524.91  - - For reproducing phenomena other than 
sound or image - 30 - 0 - 
8524.99  - - Other - 30 - 10 - 
8525.20  - Transmission apparatus incorporating 
reception apparatus - 3 - 0 - 
8526.10  - Radar apparatus - 3 - 1 - 
8526.91  - - Radio navigationa l aid apparatus - 3 - 1 - 
8526.92  - - Radio remote control apparatus - 20 - 10 - 
8527.13  - - Other apparatus combined with sound 
recording or - 20 - 10 - 
8527.19  - - Other - 20 - 10 - 
8527.21  - - Combined with sound recording or 
reproducing apparatus - 20 - 10 - 
8527.29  - - Other - 20 - 10 - 
8527.31  - - Combined with sound recording or 
reproducing apparatus - 20 - 10 - 
8527.32  - - Not combined with sound recording or 
reproducing - 20 - 10 - 
8527.39  - - Other - 20 - 10 - 
8527.90  - Other apparatus - 20 - 10 - 
8529.101  - - - For use with transmission apparatus or 
reception - 3 - 1 - 
8529.102  - - - For use with radio-broadcast receivers or 
television - 20 - 10 - 
8529.109  - - - Other - 3 - 1 - 
8529.901  - - - For use with transmission apparatus or 
reception - 3 - 1 - 
8529.902  - - - For use with radio-broadcast receivers or 
television - 20 - 10 - 
8529.909  - - - Other - 3 - 1 - 
8530.10  - Equipment for railways or tramways - 3 - 1 - 
8530.80  - Other equipment - 3 - 1 - 
8530.90  - Parts - 3 - 1 - 
8531.10  - Burglar or fire alarms  and similar apparatus - 20 - 10 - 
8531.20  - Indicator panels incorporating liquid crystal 
devices (LCD) - 20 - 0 - 
8531.80  - Other apparatus - 20 - 10 - 
8531.90  - Parts - 20 - 10 - 
8532.10  - Fixed capacitors designed for use in 50/60 
Hz circuits and - 30 - 0 - 
8532.21  - - Tantalum - 1 - 0 - 
8532.22  - - Aluminium electrolytic - 1 - 0 - 
8532.23  - - Ceramic dielectric, single layer - 1 - 0 - 
8532.24  - - Ceramic dielectric, multilayer - 1 - 0 - 
8532.25  - - Dielectric of paper or plastics - 1 - 0 - 
8532.29  - - Other - 10 - 0 - 
8532.30  - Variable or adjustable (pre-set) capacitors - 1 - 0 - 
8532.90  - Parts - 1 - 0 - 
8533.10  - Fixed carbon resist ors, composition or film 
types - 1 - 0 -  WT/TPR/M/191/Add.1 
 Page 207 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8533.21  - - For a power handling capacity not 
exceeding 20 W - 1 - 0 - 
8533.29  - - Other - 1 - 0 - 
8533.31  - - For a power handling capacity not 
exceeding 20 W - 1 - 0 - 
8533.39  - - Other - 1 - 0 - 
8533.40  - Other variable resistors, including rheostats 
and - 1 - 0 - 
8533.90  - Parts - 1 - 0 - 
8534.00 Printed circuits. - 10 - 0 - 
8535.29  - - Other - 3 - 1 - 
8537.10  - For a voltage not exceeding 1,000 V - 20 - 10 - 
8537.20  - For a voltage exceeding 1,000 V - 20 - 10 - 
8538.10  - Boards, panels, consoles, desks, cabinets 
and other bases for - 20 - 10 - 
8539.10  - Sealed beam lamp units - 20 - 10 - 
8539.21  - - Tungsten halogen - 20 - 10 - 
8539.221  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.222  - - - Exceeding 100 W Unit 20 1.75 10 0.90 
8539.291  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.292  - - - Exceeding 100 W but not exceeding 
200 W Unit 20 1.75 10 0.90 
8539.293  - - - Exceeding 200 W Unit 20 3.5 10 1.75 
8539.321  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.322  - - - Exceeding 100 W but not exceeding 
200 W Unit 20 1.75 10 0.90 
8539.323  - - - Exceeding 200 W Unit 20 3.5 10 1.75 
8539.391  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.392  - - - Exceeding 100 W but not exceeding 
200 W Unit 20 1.75 10 0.90 
8539.393  - - - Exceeding 200 W Unit 20 3.5 10 1.75 
8539.411  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.412  - - - Exceeding 100 W but not exceeding 
200 W Unit 20 1.75 10 0.90 
8539.413  - - - Exceeding 200 W Unit 20 3.5 10 1.75 
8539.491  - - - Not exceeding 100 W Unit 20 0.7 10 0.35 
8539.492  - - - Exceeding 100 W but not exceeding 
200 W Unit 20 1.75 10 0.90 
8539.493  - - - Exceeding 200 W Unit 20 3.5 10 1.75 
8539.901  - - - Of sealed beam lamp units - 20 - 10 - 
8539.909  - - - Other - 20 - 10 - 
8540.11  - - Colour - 20 - 0 - 
8540.12  - - Black and white or other monochrome - 20 - 10 - 
8540.89  - - Other - 3 - 1 - 
8541.10  - Diodes, other than photosensitive or light 
emitting diodes - 1 - 0 - 
8541.21  - - With a dissipation rate of less than 1 W - 1 - 0 - 
8541.29  - - Other - 1 - 0 - 
8541.30  - Thyristors, diacs and triacs, other than 
photosensitive devices - 1 - 0 - 
8541.40  - Photosensitive semiconductor devices, 
including photovoltaic - 1 - 0 - 
8541.50  - Other semiconductor devices - 1 - 0 - 
8541.60  - Mounted piezo-electric crystals - 1 - 0 - 
8541.90  - Parts  - 1 - 0 - 
8542.10  - Cards incorporating an electronic integrated 
circuit - 1 - 0 - WT/TPR/M/191/Add.1 
Page 208  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8542.21  - - Digital - 1 - 0 - 
8542.29  - - Other - 1 - 0 - 
8542.60  - Hybrid integrated circuits - 1 - 0 - 
8542.70  - Electronic microassemblies - 1 - 0 - 
8542.90  - Parts - 1 - 0 - 
8543.11  - - Ion implanters for doping semiconductor 
materials - 3 - 0 - 
8543.19  - - Other - 3 - 1 - 
8543.20  - Signal generators - 3 - 0 - 
8543.30  - Machines and apparatus for electroplating, 
electrolysis or - 3 - 1 - 
8543.40  - Electric fence energisers - 20 - 0 - 
8543.81  - - Proximity cards and tags - 20 - 0 - 
8543.89  - - Other - 20 - 10 - 
8543.90  - Parts - 20 - 10 - 
8544.11  - - Of copper - 20 - 10 - 
8544.19  - - Other - 20 - 10 - 
8544.20  - Co-axial cable and other co-axial electric 
conductors - 20 - 10 - 
8544.30  - Ignition wiring sets and other wiring sets of 
a kind used in - 20 - 10 - 
8544.41  - - Fitted with connectors - 20 - 10 - 
8544.49  - - Other - 20 - 10 - 
8544.51  - - Fitted with connectors - 20 - 10 - 
8544.59  - - Other - 20 - 10 - 
8544.60  - Other electric conductors, for a voltage 
exceeding 1,000 V - 20 - 10 - 
8544.70  - Optical fibre cables - 5 - 0 - 
8545.11  - - Of a kind used for furnaces - 3 - 1 - 
8548.109  - - - Other - 20 - 10 - 
8548.90  - Other - 20 - 10 - 
8608.001  - - - Electromechanical equipment - 20 - 10 - 
8703.10  - Vehicles specially designed for travelling 
on snow; golf cars - 60 - 40 - 
8704.211  - - - Van and pick  up trucks and similar 
vehicles - 60 - 40 - 
8704.311  - - - Van and pick  up trucks and similar 
vehicles - 60 - 40 - 
8704.901  - - - Van and pick  up trucks and similar 
vehicles - 60 - 40 - 
8707.90  - Other - 80 - 40 - 
8708.10  - Bumpers and parts thereof - 42 - 30 - 
8708.29  - - Other - 42 - 30 - 
8708.31  - - Mounted brake linings - 42 - 30 - 
8708.39  - - Other - 42 - 30 - 
8708.40  - Gear boxes - 42 - 30 - 
8708.50  - Drive-axles with differential, whether or not 
provided with - 42 - 30 - 
8708.60  - Non-driving axles and parts thereof - 42 - 30 - 
8708.70  - Road wheels and parts and accessories 
thereof - 42 - 30 - 
8708.80  - Suspension shock-absorbers - 42 - 30 - 
8708.91  - - Radiators - 42 - 30 - 
8708.92  - - Silencers and exhaust pipes - 42 - 30 - 
8708.93  - - Clutches and parts thereof - 42 - 30 -  WT/TPR/M/191/Add.1 
 Page 209 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
8708.94  - - Steering wheels, steering columns and 
steering boxes - 42 - 30 - 
8708.99  - - Other - 42 - 30 - 
8709.11  - - Electrical - 25 - 20 - 
8709.19  - - Other - 25 - 20 - 
8709.90  - Parts - 25 - 10 - 
8711.10  - With reciprocating internal combustion 
piston engine of a - 72 - 60 - 
8711.20  - With reciprocating internal combustion 
piston engine of a - 72 - 60 - 
8711.30  - With reciprocating internal combustion 
piston engine of a - 72 - 60 - 
8711.40  - With reciprocating internal combustion 
piston engine of a - 72 - 60 - 
8711.50  - With reciprocating internal combustion 
piston engine of a - 72 - 60 - 
8711.90  - Other - 72 - 60 - 
8712.00 Bicycles and other cycles (including delivery 
tricycles), not - 40 - 30 - 
8714.11  - - Saddles - 40 - 30 - 
8714.19  - - Other - 40 - 30 - 
8714.91  - - Frames and forks, and parts thereof - 40 - 10 - 
8714.92  - - Wheel rims and spokes - 40 - 10 - 
8714.93  - - Hubs, other than coaster braking hubs and 
hub brakes, - 40 - 10 - 
8714.94  - - Brakes, including coaster braking hubs 
and hub brakes, - 40 - 10 - 
8714.95  - - Saddles - 40 - 10 - 
8714.96  - - Pedals and crank-gear, and parts thereof - 40 - 10 - 
8714.99  - - Other - 40 - 10 - 
8716.20  - Self-loading or se lf-unloading trailers and 
semi-trailers for - 40 - 10 - 
8716.31  - - Tanker trailers and tanker semi-trailers - 40 - 10 - 
8716.39  - - Other - 40 - 10 - 
8716.90  - Parts - 40 - 10 - 
8901.10  - Cruise ships, excursion boats and similar 
vessels principally - 20 - 10 - 
8901.30  - Refrigerated vessels, other than those of 
subheading 8901.20 - 20 - 10 - 
8901.90  - Other vessels for the transport of goods and 
other vessels for - 20 - 10 - 
8902.00 Fishing vessels; factory ships and other 
vessels for processing - 20 - 10 - 
8903.10  - Inflatable - 30 - 0 - 
8903.91  - - Sailboats, with or without auxiliary motor - 30 - 0 - 
8903.92  - - Motorboats, other than outboard 
motorboats - 30 - 0 - 
8903.99  - - Other - 30 - 0 - 
8904.00 Tugs and pusher craft. - 20 - 10 - 
8907.10  - Inflatable rafts - 20 - 10 - 
8907.90  - Other - 20 - 10 - 
9001.20  - Sheets and plates of polarising material - 10 - 5 - 
9001.30  - Contact lenses - 20 - 10 - 
9001.40  - Spectacle lenses of glass - 20 - 10 - 
9001.50  - Spectacle lenses of other materials - 20 - 10 - 
9005.10  - Binoculars - 20 - 10 - 
9005.809  - - - Other - 20 - 10 - WT/TPR/M/191/Add.1 
Page 210  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
9005.909  - - - Other - 20 - 10 - 
9007.20  - Projectors - 20 - 10 - 
9007.92  - - For projectors - 20 - 10 - 
9008.10  - Slide projectors - 20 - 10 - 
9008.30  - Other image projectors - 20 - 10 - 
9008.40  - Photographic (other than cinemato graphic) 
enlargers and - 20 - 10 - 
9008.90  - Parts and accessories  - 20 - 10 - 
9009.11  - - Operating by reproducing the original 
image directly onto - 20 - 10 - 
9009.12  - - Operating by reproducting the original 
image via an - 20 - 10 - 
9009.21  - - Incorporating an optical system - 20 - 10 - 
9009.22  - - Of the contact type - 20 - 10 - 
9009.30  - Thermo-copying apparatus - 20 - 10 - 
9009.91  - - Automatic document feeders - 20 - 10 - 
9009.92  - - Paper feeders - 20 - 10 - 
9009.93  - - Sorters - 20 - 10 - 
9009.99  - - Other - 20 - 10 - 
9010.10  - Apparatus and equipment for automatically 
developing - 20 - 10 - 
9010.41  - - Direct write-on-wafer apparatus - 20 - 10 - 
9010.42  - - Step and repeat aligners - 20 - 10 - 
9010.49  - - Other - 20 - 10 - 
9010.50  - Other apparatus and equipment for 
photographic (including - 20 - 10 - 
9010.60  - Projection screens - 20 - 10 - 
9010.90  - Parts and accessories  - 20 - 10 - 
9013.10  - Telescopic sights for fitting to arms; 
periscopes; telescopes - 20 - 10 - 
9013.80  - Other devices, appliances and instruments - 20 - 10 - 
9013.90  - Parts and accessories  - 20 - 10 - 
9023.00 Instruments, apparatus and models, designed 
for - 20 - 10 - 
9024.10  - Machines and appliances for testing metals - 3 - 0 - 
9024.80  - Other machines and appliances - 3 - 0 - 
9025.11  - - Liquid-filled, fo r direct reading - 3 - 0 - 
9025.19  - - Other - 3 - 0 - 
9025.80  - Other instruments - 3 - 0 - 
9026.10  - For measuring or checking the flow or level 
of liquids - 3 - 0 - 
9026.20  - For measuring or checking pressure - 3 - 0 - 
9026.80  - Other instruments of  apparatus - 3 - 0 - 
9027.30  - Spectrometers, spectrophotometers and 
spectrographs using - 3 - 0 - 
9027.50  - Other instruments and apparatus using 
optical radiations - 3 - 0 - 
9027.80  - Other instruments and apparatus  - 3 - 0 - 
9028.30  - Electricity meters - 10 - 0 - 
9030.20  - Cathode-ray oscilloscopes and cathode-ray 
oscillographs - 3 - 0 - 
9030.39  - - Other - 3 - 0 - 
9030.82  - - For measuring or checking semiconductor 
wafers or - 3 - 0 - 
9030.83  - - Other, with a recording device - 3 - 0 - 
9030.89  - - Other - 3 - 0 -  WT/TPR/M/191/Add.1 
 Page 211 
 
 
  2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
9031.41  - - For inspecting semiconductor wafers or 
devices or for - 3 - 0 - 
9031.49  - - Other - 3 - 0 - 
9031.80  - Other instruments, appliances and machines - 3 - 0 - 
9032.10  - Thermostats - 20 - 10 - 
9033.00 Parts and accessories (not specified or 
included elsewhere in - 20 - 10 - 
9104.00 Instrument panel clocks and clocks of a 
similar type for - 20 - 10 - 
9106.10  - Time-registers; time-recorders - 20 - 10 - 
9106.20  - Parking meters - 20 - 10 - 
9106.90  - Other - 20 - 10 - 
9107.00 Time switches with clock or watch movement 
or with - 20 - 10 - 
9108.11  - - With mechanical display only or with a 
device to which a - 10 - 5 - 
9108.12  - - With opto-electronic display only - 10 - 5 - 
9108.19  - - Other - 10 - 5 - 
9108.20  - With automatic winding - 10 - 5 - 
9108.90  - Other - 10 - 5 - 
9110.11  - - Complete movements, unassembled or 
partly assembled - 10 - 5 - 
9110.12  - - Incomplete movements, assembled - 10 - 5 - 
9110.19  - - Rough movements - 10 - 5 - 
9111.10  - Cases of precious metal or of metal clad 
with precious metal - 10 - 5 - 
9111.20  - Cases of base metal, whether or not gold-or 
silver-plated - 10 - 5 - 
9111.90  - Parts - 10 - 5 - 
9113.10  - Of precious metal or of metal clad with 
precious metal - 10 - 5 - 
9113.20  - Of base metal,  whether or not gold-or 
silver-plated - 10 - 5 - 
9113.90  - Other - 10 - 5 - 
9114.10  - Springs, including hair-springs - 10 - 5 - 
9114.20  - Jewels - 10 - 5 - 
9114.30  - Dials - 10 - 5 - 
9114.40  - Plates and bridges - 10 - 5 - 
9114.90  - Other - 10 - 5 - 
9401.10  - Seats of a kind used for aircraft - 20 - 10 - 
9401.20  - Seats of a kind used for motor vehicles - 20 - 10 - 
9401.90  - Parts - 20 - 10 - 
9403.90  - Parts - 20 - 10 - 
9405.91  - - Of glass - 20 - 10 - 
9405.92  - - Of plastics - 20 - 10 - 
9405.99  - - Other - 20 - 10 - 
9606.10  - Press-fasteners, snap-fasteners and press-
studs and parts - 20 - 10 - 
9606.21  - - Of plastics, not covered with textile 
material - 20 - 10 - 
9606.22  - - Of base metal, not covered with textile 
material - 20 - 10 - 
9606.29  - - Other - 20 - 10 - 
9607.11  - - Fitted with chain scoops of base metal - 20 - 10 - 
9607.19  - - Other - 20 - 10 - WT/TPR/M/191/Add.1 
Page 212  
 
 2003 2006 
Sub-
Heading Description Unit ad-
valorem  
percent Specific 
Baht/Unit ad-
valorem  
percent Specific 
Baht/Unit 
9616.10  - Scent sprays and similar toilet sprays, and 
mounts and heads - 20 - 10 - 
9616.20  - Powder-puffs and pads for the application 
of cosmetics or - 20 - 10 - 
 
 
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