WORLD TRADE  
ORGANIZATION  WT/DS371/3 
6 October 2008 
 
 (08-4729) 
 Original:   English 
  
 
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES 
FROM THE PHILIPPINES 
 
Request for the Establishment of a Panel by the Philippines
 
 
 
 The following communication, dated 29 Sept ember 2008, from the delegation of the 
Philippines to the Chairman of the Dispute Settlement  Body, is circulated pursuant to Article 6.2 of 
the DSU.  
_______________ 
 
 
I. INTRODUCTION 
1. On 7 February 2008, the Philippines requested  consultations with the Kingdom of Thailand 
pursuant to Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement 
of Disputes  ("DSU"), Article XXII:1 of the General Agreement on Tariffs and Trade 1994 (the 
"GATT 1994"), and Article 19 of the Agreement on Implementation of Article VII of the General 
Agreement on Tariffs and Trade 1994  (the " Customs Valuation Agreement ") with respect to certain 
customs valuation and internal tax measures.   The Philippines request was circulated on 
12 February 2008 as document WT/DS371/1, G/L/847, and G/VAL/D/9.  Consultations were held on 
23 April 2008 and on 9 September 2008, but failed to produce a mutually agreed solution. 
2. The Philippines considers that the measures at is sue nullify or impair the benefits accruing to 
the Philippines under the GATT 1994 and the Customs Valuation Agreement .  Pursuant to 
Article XXIII:2 of the GATT 1994, Article 19.1 of the Customs Valuation Agreement , and Article 6 
of the DSU, the Philippines therefore requests th e Dispute Settlement Body ("DSB") to establish a 
panel with standard terms of re ference under Article 7.1 of the DSU in order to examine the matter 
and measures described below.   
II. CLAIMS UNDER ARTICLES X:3(A) AND X:3(B) OF THE GATT 1994 
3. The Philippines is a major exporter of cigare ttes to Thailand.  The Thai Tobacco Monopoly 
("TTM") is the only business entity authorized by Th ai law to produce cigarettes in Thailand.  TTM 
has a market share of approximately 80 per cent.  TTM's products are, therefore, the main competitor 
of the Philippines cigarettes in  the Thai cigarette market. 
4. There are numerous personal and institutiona l links between the Thai government and TTM 
that create serious conflicts of interests in the administration of Thai fiscal and customs legislation pertaining to cigarettes, and lead to biased, partial,  and unreasonable administration of Thai law.  By 
way of example, TTM is a business unit of the Thai Mi nistry of Finance, which is responsible for the 
administration of the value added, excise, health  and television taxes, as well as customs duties.  
Furthermore, the Minister of Finance has author ity to appoint and remove directors on the TTM 
Board of Directors, and the TTM Board of Dire ctors includes or has included senior Ministry WT/DS371/3 
Page 2  
 
  officials, such as the Director General for Excise and the Director General for Customs, who are 
engaged in the administration of customs duties and taxes on cigarettes.   
5. These pervasive institutional and personal links between TTM and the Thai government lead 
to conflicts of interest, and partial and unreas onable administration of Thai fiscal and customs 
measures.  In particular, Thailand admini sters in a partial and unreasonable manner: 
• the customs valuation measures in paragraph 13; 
• the excise tax measures in paragraph 19; 
• the health tax measures in paragraph 20; 
• the television tax measures in paragraph 21; and 
• the value added tax ("VAT") measures in paragraph 26.  
6. In addition, in determining the guarantee or cash amount that importers of cigarettes may be 
required to deposit upon entry, Tha iland administers its legal provisions pertaining to guarantees in a 
partial and unreasonable manner.  In particular, Thailand administers in a partial and unreasonable 
manner: 
• the provisions of the Customs Act B.E. 2469
1 (1926) (as amended) in respect of 
guarantees (specifically, Sections 112, 112 bis, 112 ter, and 112 quater);  
• Customs Regulation No. 2/2550 (2007) Guideline to determine customs price valuation; 
and, 
• any amendments, implementing measures, or measures related to the measures listed in 
this paragraph. 
7. Moreover, Thailand's Department of Special  Investigations (DSI) is conducting an 
investigation of the importer in relation to the decl ared customs value of imports from the Philippines.  
This investigation has been conducted in an unreasonable manner and is taking undue time to 
conclude.  The unreasonable nature of this investiga tion is highlighted by the fact that Thai Customs 
has conducted a parallel investigation to that of the DSI and, on 19 June 2008, concluded with a 
finding that the importer had engaged in no wrong-doing. 
8. Furthermore, Thailand does not administer the customs valuation measures and the VAT 
measures in a reasonable manner because of undue de lays in its administrative decision making.  For 
instance, the Board of Appeals (BoA), an administ rative tribunal within the Ministry of Finance, 
which operates under Section 112 sexies to Section 112 undevicies of the Customs Act, to which an 
appeal against a customs valuation decision is in itially made, has a substantial backlog of appeals 
filed by the importer dating as far back as March 2003.   The excessive delays violate Articles X:3(a) 
and also X:3(b), which requires WTO Members to ma intain tribunals for the purpose of the "prompt 
review and correction of administrative action relating to customs matters".   
9. Thailand also routinely ignores a 90-day deadline set in Thai law in Section 45 of the 
Administrative Procedure Act B.E. 2539 (1996) for administrative decisions in appeals against the maximum retail selling prices (MRSPs) set by the Thai Excise Department, which serves as the tax 
                                                     
 
1 The "B.E." year number design ates the year in the Buddhist cal endar.  The year number in 
parentheses designates the corresponding year A.D. WT/DS371/3 
Page 3 
 
 
  basis for VAT.  By way of example, the relevant body took more than 15 months to deliver its 
decision in respect of an appeal submitted by th e importer in September 2006.  Other appeals, as yet 
unresolved, have been pending for approximately 15 months.  These delays are incompatible with 
Article X:3(a). 
10. Finally, Thailand does not provide for judicial or administrative review of the customs 
authorities' decisions relating to the imposition and co llection of guarantees, pending the issuance of a 
notice of assessment, covering the customs duties a nd excise, health and television taxes that may 
become payable.  Given that Thailand has taken 16 months to issue Notices of Assessment, and that 
guarantees are collected as either bank guarantees or  in cash for the full amount of duties potentially 
payable, it is not reasonable administration under Ar ticle X:3(a) to deny recourse to judicial or 
administrative review.  Equally, this failure is cont rary to the duty in Article X:3(b) to provide for 
"prompt review" of administrative actions relating to customs matters.     
11. For all these reasons, Thailand violates Articles X:3(a) and X:3(b) of the GATT 1994. 
III. CLAIMS PERTAINING TO CUSTOMS VALUATION 
12. Between 2003 and August 2006, the Customs Depart ment of the Kingdom of Thailand ("Thai 
Customs") routinely accepted as the basis for customs valuation the transaction value declared by 
importers on entries of imported cigarettes.  Howe ver, from August 2006, Thai Customs rejected the 
transaction value declared by importers on such entri es as the basis for valuation, both for purposes of 
determining the amount of monies that importers are required to deposit as guarantees for the duties 
that may be payable on such entries, as well as for purposes of the final assessment of duties.  Instead, 
on a general and prospective basis, Thai Customs ar bitrarily pre-determined values that were higher 
than the declared transaction values and applied these values to all entries of imported cigarettes, in 
place of the declared transaction values.  Thai Cu stoms allowed the importer to withdraw the subject 
goods from customs only if the importer made a payment on the basis of the declared transaction value and deposited a guarantee of customs duties
2 covering the difference between the declared 
transaction value and the applicable pre-determined va lue.  Subsequently, Thai Customs issued a final 
assessment of customs value that was higher than th e declared transaction value and that reflected the 
applicable pre-determined value, wh ich was changed from time to time. 
13. The measures at issue include:  
• the general rule and/or methodology providing for the systematic rejection of transaction 
value, and the imposition of a higher pre-de termined value, including any calculation 
methodology underpinning the pre-determined valu e, applicable at the time of entry as 
well as at the time of final assessment; 
• individual determinations made by Thai Cu stoms for entries of cigarettes exported from 
the Philippines and entered between 4 A ugust 2006 and 17 March 2008, including: 
(a) the Notices of Assessment for the entries listed in Annex I to this request; and, 
 
(b) the assessment of value for purposes of se tting the guarantee or cash deposit at the 
time of entry for the entry listed in Annex II to this request; 
 
• Customs Act, B.E. 2469 (1926), including all amendments; 
                                                      
2 As well as guarantees of excise, health an d television taxes (effective 1 January 08). WT/DS371/3 
Page 4  
 
  • Ministerial Regulation No. 132 B.E. 2543 (1990) issued under authority of the Customs 
Act B.E. 2469 (1926) and the amending Ministerial Regulation No. 145 B.E. 2547 (2004) and Ministerial Regulation No. 146 B.E. 2550 (2007): 
• Notification No. 23/2549 (2006) of Thai Customs, containing guidelines on customs 
valuation;  
• Customs Regulation No. 2/2550 (2007) Re: amendment of the Customs Formalities and 
Guidelines Code B.E. 2544 (2001) re: Cust oms formalities to prevent Customs value 
duty evasion, and amendment of Customs De partment Regulation No. 14/2549 (2006) re: 
Guideline for Fixing of Customs Value;  
• Customs Regulation No. 14/2549 (2006), re Guideline for Fixing of Customs Value, as 
amended by Customs Regulation No. 2/2550 (2007); 
• Customs Notification No. 29/2549 (2006) Pro cedure in requesting duty fee assessment; 
and  
• any amendments, implementing measures, or measures related to the measures listed in 
this paragraph. 
14. As a result of these measures, Thailand has fa iled to use transaction value as the basis for 
customs value, contrary to Articles 1.1, 1.2(a), and 1.2(b) of the Customs Valuation Agreement  and 
the interpretative Notes to these provisions, as well as  paragraphs 1 and 2 of the General Introductory 
Commentary.  In so doing, Thailand failed to co mmunicate the grounds for considering that the 
relationship between the parties influenced the declar ed price, as required by Article 1.2(a).  Thailand 
also failed to conform to the sequence of valuation methods mandated by the Customs Valuation 
Agreement, and used a valuation method that has no basis in the Customs Valuation Agreement.  
These actions are inconsistent with Articles 2, 3, 4, 5, 6, and 7, as well as the relevant interpretative 
Notes.  These measures are also inconsistent with Article 13 of the Customs Valuation Agreement , as 
well as Article II:1(b) and II:3 of the GATT 1994. 
15. Thailand has, in addition, failed to provide an  explanation for the determination of the pre-
determined values applied to entries at the time of importation and at the time of final assessment, 
breaching its obligations under Article 16 of the Customs Valuation Agreement .   
16. The Philippines considers that, for all these reas ons, Thailand also acts inconsistently with 
Articles VII:1, VII:2(a), VII:2(b), and VII:2(c) of the GATT 1994.  Moreover, Thailand has failed to 
publish the bases and methods for determining the va lue of cigarettes imported from the Philippines.  
This is in violation of Article VII:5 of the GATT 1994. 
17. Further, Thai government officials appear to have publicly disclosed CIF values of imported 
cigarettes in the Thai media.  The public disclosur e of such business-confidential information is in 
violation of Article 10 of the Customs Valuation Agreement . 
IV. CLAIMS PERTAINING TO THE EXCISE TAX, HEALTH TAX AND TELEVISION 
TAX REGIMES  
18. Thailand imposes an ad valorem  excise tax, health tax, and television tax, on both imported 
and domestic cigarettes.  For imported cigarettes, th e basis for all these taxes is the CIF customs value 
as determined by the Thai customs authorities, wh ereas for domestic cigarettes it is an ex-factory 
price determined by the Di rector-General for Excise. WT/DS371/3 
Page 5 
 
 
  19. The Philippines understands that Thailand opera tes the excise tax regime through measures 
including: 
• the Tobacco Act B.E. 2509 (1966), Sec tions 5, 5 ter, and 5 quinquies;  
• Notices of Director-General for Excise, setti ng out the ex-factory prices.  The currently 
applicable ex-factory prices are set out in the Notice B.E. 2550 (2007) of 29 August 2007; and, 
• any amendments, implementing measures, or measures related to the measures listed in 
this paragraph. 
20. The Philippines further understands that Thaila nd operates the health tax regime through 
measures including the Health Promotion and F oundation Act, B.E. 2544 (2001), in particular 
Sections 11, 12, and 13 thereof, and any amen dments, implementing meas ures or other related 
measures. 
21. The Philippines further understands that Thaila nd operates the television tax regime through 
measures including the Thai Public Broadcasting Serv ice Act 2551 (2008), in particular Sections 12, 
13, and 14 thereof, and any amendments, impl ementing measures or other related measures. 
22. As developed in Section III, Thailand determ ines excessive customs values for Philippine 
exports of cigarettes inconsistently with the Customs Valuation Agreement , and because these 
customs values serve as the tax basis for imposing the ex cise tax, the health tax and the television tax, 
Thailand imposes a higher tax burden on imported products  than on like and/or directly competitive or 
substitutable domestic products.   
23. By so doing, Thailand acts inconsistently with Article III:2, first and second sentence.  This 
discrimination against imported cigarettes is comp ounded by the fact that Thai law contains no 
procedure for cigarette importers to claim a refund of the portion of the excise tax, health tax and 
television tax paid as a result of the excessive cu stoms valuation.  Nor does Thai law contain a 
mechanism for ensuring the release of guarantees for excise tax, health tax and television tax 
payments that have been posted pending final determination of customs value.  The failure of 
Thailand to provide for such procedures, as well as  Thailand's failure to grant refunds for amounts of 
these taxes that have been overpaid, results in a viol ation of Article III:2, first and second sentence.  It 
also constitutes partial and unreasonable administration of the measures referred to in paragraphs 19, 
20, and 21, contrary to Article X:3(a) of the GA TT 1994, and a failure to publish trade regulations, 
contrary to Article X:1 of the GATT 1994. 
24. Thailand also has not published the regulations pertaining to the methodology for determining 
the ex-factory prices, which constitute the tax basis for Thailand's imposition of the excise, health and 
television taxes on domestic cigarettes.  As a result,  Thailand is in violation of Article X:1 of the 
GATT 1994, which requires governments to publish trade la ws and regulations of ge neral application.   
V. CLAIMS PERTAINING TO THAILAND'S VALUE-ADDED TAX ("VAT") REGIME 
A. T
HAILAND 'S VAT  REGIME  
25. Under Thailand's fiscal regime, VAT on cigarettes is calculated by reference to brand-specific 
maximum retail selling prices ("MRSPs").  These MRSPs are determined by the Thai Government through executive acts applying solely to domestic cigarettes on one hand, and separate executive acts 
applying solely to imported cigarettes on the other ha nd.  The MRSPs are modified from time to time.  WT/DS371/3 
Page 6  
 
  In the last two and a half years, the MRSPs for imported cigarettes have been changed more 
frequently than those for domestic cigarettes. 
26. The Philippines understands that Thailand opera tes the VAT regime for cigarettes through 
measures including: 
• Sections 79/5, 81, 82/7, 88, 88/2, 88/5, 88/ 6, 89(4), and 89/1 of the Revenue Code of 
Thailand;  
• Section 23 of the Tobacco Act B.E. 2509 (1966);  
• Royal Decree, issued under the Revenue Code, Governing the Reduction of the Value 
Added Tax Rates (No. 479), B.E. 2551 (2008); 
• Royal Decree issued under the Revenue C ode Governing Exemption from Value Added 
Tax (No. 239) B.E. 2534 (1991); 
• Order of the Revenue Department No. Por 85/2542 (1999);  
• Notification of the Director-General of the Revenue Department on VAT (No. 10);  
• MRSP Notices issued by the Director-General for Excise.  The currently applicable 
MRSPs are set out in the Notice B.E. 2550 (2007) of 29 August 2007 (for domestic products) and in the Notice B.E. 2551 (2008) of 19 August 2008 (for imported products); 
and 
• any amendments, implementing measures or other measures related to the measures 
listed in this paragraph. 
27. The MRSPs for imported brands of cigarette, including those exported by the Philippines, are 
set at significantly higher levels than the MRSPs for like and/or directly competitive or substitutable 
domestic brands.  Moreover, the MRSPs for importe d cigarettes are set significantly above the actual 
retail selling price of those cigarettes, whereas the MRSPs for domestic cigarettes are set at the level 
of the actual retail selling price of those cigarettes.   The higher MRSPs for imported products result in 
a higher fiscal burden for these products than for like and/or directly competitive or substitutable 
domestic products, and thereby afford protection to  the domestic products.  Th erefore, the Philippines 
considers that the VAT imposed on imported products  as a result of these measures is inconsistent 
with Article III:2, first and second sentence, of the GATT 1994. 
28. Thailand also has not published the regulations pertaining to the determination of the MRSPs, 
which constitutes the tax base for Thailand's impositi on of VAT on domestic and imported cigarettes.  
This failure is a violation of Article X:1 of the GATT 1994.  Moreover, Thailand has not published 
any rules governing VAT refunds in the event of a revision of the MRSP or of an element thereof, giving rise to another violation of Article X:1 of the GATT 1994.  Finally, Thailand's failure to grant 
refunds in these circumstances for overpaid amounts of VAT is contrary to Article III:2 of the GATT 
1994. 
B. O
THER VAT- RELATED REQUIREMENTS  
29. Thailand imposes different VAT-related require ments on wholesale and retail sellers of 
cigarettes, depending on whether they sell domestic or imported products.  In particular, these sellers 
are subject to VAT when they sell imported products but are exempt when they sell like and/or 
directly competitive or substitutable domestic products.  Moreover, because wholesale and retail WT/DS371/3 
Page 7 
 
 
  sellers of imported cigarettes are subject to VAT, whereas wholesale and retail sellers of domestic 
cigarettes are not, the former are also subject to VAT administrative requirements that are not 
imposed on sellers of the like and/or directly competitive or substitutable domestic product. The 
Philippines understands that the measures in whic h these discriminatory requirements are contained 
include Sections 81 and 82/7 of the Revenue C ode, Royal Decree issued under the Revenue Code 
Governing Exemption from Value Added Tax (No.  239) B.E. 2534 (1991), and Order of Revenue 
Department Por 85/2542, and any amendments, impl ementing measures or other related measures.  
30. The Philippines considers that these measures are inconsistent with Articles III:4 and III:2, 
first and second sentence, of the GATT 1994.   WT/DS371/3 
Page 8  
 
  ANNEX I 
 
LIST OF ENTRIES FOR WHICH DE FINITIVE ASSESSMENT NOTICES 
HAVE ALREADY BEEN ISSUED  
 
NUMBER IMPORTS ENTRY NO DATE OF LANDING DATE OF 
CLEARANCE 
1 0505-0084980242 11 June 2006 15 August 2006 
2 0505-0084980687 11 June 2006 15 August 2006 
3 0505-0084980688 17 June 2006 15 August 2006 
4 0505-0084980243 24 June 2006 15 August 2006 
5 0505-0084980689 24 June 2006 15 August 2006 
6 0505-0084980244 3 July 2006 15 August 2006 
7 0505-0084980690 3 July 2006 15 August 2006 
8 0505-0084980245 11 July 2006 15 August 2006 
9 0505-0084980691 11 July 2006 15 August 2006 
10 0505-0084980247 24 July 2006 15 August 2006 
11 0505-0084980693 24 July 2006 15 August 2006 
12 0505-0084980246 26 July 2006 11 August 2006 
13 0505-0084980692 26 July 2006 15 August 2006 
14 0505-0084980248 30 July 2006 15 August 2006 
15 0505-0084980694 30 July 2006 15 August 2006 
16 0505-0084980249 31 July 2006 15 August 2006 
17 0505-0084980695 31 July 2006 15 August 2006 
18 0321-0084902292 5 August 2006 18 August 2006 
19 0321-0084902229 5 August 2006 18 August 2006 
20 0321-0084906059 20 August 2006 24 August 2006 
21 0321-0084907903 28 August 2006 1 September 2006 
22 0321-0084907964 28 August 2006 31 August 2006 
23 0321-0084907956 28 August 2006 31 August 2006 
24 0321-0094900553 4 September 2006 7 September 2006 
25 0321-0094902458 11 September 2006 13 September 2006 
26 0321-0094904405 16 September 2006 22 September 2006 
27 0321-0094906102 25 September 2006 27 September 2006 
28 0321-0104900059 2 October 2006 5 October 2006 
29 0321-0104904282 16 October 2006 19 October 2006 
30 0321-0104904177 16 October 2006 19 October 2006 
31 0321-0104904464 16 October 2006 19 October 2006 
32 0321-0104906134 21 October 2006 25 October 2006 
33 0321-0104906133 23 October 2006 25 October 2006 
34 0321-0104908031 30 October 2006 2 November 2006 
35 0321-0104908413 30 October 2006 2 November 2006 
36 0321-0104907945 30 October 2006 2 November 2006 
37 0321-0114901060 5 November 2006 29 January 2007 
38 0505-0015081406 18 November 2006 23 January 2007 
39 0505-0015081407 18 November 2006 23 January 2007 
40 0505-0015081443 2 December 2006 23 January 2007 
41 0505-0025080093 2 December 2006 5 February2007 
42 0505-0015081444 11 December 2006 23 January 2007 
43 0505-0025080094 11 December 2006 5 February2007 
44 0505-0025080095 11 December 2006 5 February2007 WT/DS371/3 
Page 9 
 
 
  NUMBER IMPORTS ENTRY NO DATE OF LANDING DATE OF 
CLEARANCE 
45 0505-0025080562 11 December 2006 12 February2007 
46 0505-0015081442 18 December 2006 23 January 2007 
47 0505-0015081440 18 December 2006 23 January 2007 
48 0505-0025080096 18 December 2006 5 February2007 
49 0505-0025080097 18 December 2006 5 February2007 
50 0505-0025080563 18 December 2006 12 February2007 
51 0505-0015081441 25 December 2006 23 January 2007 
52 0505-0025080098 25 December 2006 5 February2007 
53 0505-0025080564 25 December 2006 12 February2007 
54 0505-0025080101 13 January 2007 5 February2007 
55 0505-0025080099 15 January 2007 5 February2007 
56 0505-0025080100 15 January 2007 5 February2007 
57 0505-0025080565 15 January 2007 12 February2007 
58 0505-0025080566 15 January 2007 12 February2007 
59 0505-0025080567 22 January 2007 12 February2007 
60 0505-0025081290 29 January 2007 21 February2007 
61 0505-0025081289 29 January 2007 21 February2007 
62 0505-0025081291 5 February 2007 21 February2007 
63 0321-0025003881 11 February 2007 16 February2007 
64 0505-0025081808 19 February 2007 28 February2007 
65 0505-0035080539 26 February 2007 9 March 2007 
66 0505-0035080540 5 March 2007 9 March 2007 
67 0505-0035080541 5 March 2007 9 March 2007 
68 0505-0035081176 12 March 2007 16 March 2007 
69 0505-0035081177 12 March 2007 16 March 2007 
70 0505-0035081178 12 March 2007 16 March 2007 
71 0505-0035081179 12 March 2007 16 March 2007 
72 0505-0035081651 19 March 2007 23 March 2007 
73 0505-0035081652 19 March 2007 23 March 2007 
74 0505-0035081653 19 March 2007 23 March 2007 
75 0321-0035007837 26 March 2007 28 March 2007 
76 0321-0045000370 2 April 2007 4 April 2007 
77 0321-0045000358 2 April 2007 4 April 2007 
78 0321-0045004200 9 April 2007 19 April 2007 
79 0321-0045004175 9 April 2007 19 April 2007 
80 0321-0045005032 16 April 2007 25 April 2007 
81 0321-0045005880 23 April 2007 25 April 2007 
82 0321-0045005874 23 April 2007 25 April 2007 
83 0321-0045008416 30 April 2007 3 May 2007 
84 0321-0045008421 30 April 2007 3 May 2007 
85 0321-0055000164 30 April 2007 3 May 2007 
86 0321-0055002134 7 May 2007 11 May 2007 
87 0321-0055001895 7 May 2007 11 May 2007 
88 0321-0055004026 14 May 2007 17 May 2007 
89 0321-0055003067 14 May 2007 17 May 2007 
90 0321-0055005939 21 May 2007 23 May 2007 
91 0321-0055005654 21 May 2007 23 May 2007 
92 0321-0055007319 28 May 2007 30 May 2007 
93 0321-0055007327 28 May 2007 30 May 2007 WT/DS371/3 
Page 10  
 
  NUMBER IMPORTS ENTRY NO DATE OF LANDING DATE OF 
CLEARANCE 
94 0321-0065000474 4 June 2007 7 June 2007 
95 0321-0065000518 4 June 2007 7 June 2007 
96 0321-0065002831 11 June 2007 13 June 2007 
97 0321-0065002822 11 June 2007 13 June 2007 
98 0321-0065005236 18 June 2007 20 June 2007 
99 0321-0065007027 25 June 2007 27 June 2007 
100 0321-0065007026 25 June 2007 27 June 2007 
101 0321-0065009038 2 July 2007 5 July 2007 
102 0321-0065009039 2 July 2007 5 July 2007 
103 0321-0075002062 9 July 2007 11 July 2007 
104 0321-0075002036 9 July 2007 11 July 2007 
105 0321-0075004181 16 July 2007 18 July 2007 
106 0505-0085080140 16 July 2007 3 August 2007 
107 0321-0075006402 23 July 2007 25 July 2007 
108 0321-0075008334 30 July 2007 3 August 2007 
109 0321-0085000004 30 July 2007 3 August 2007 
110 0321-0085001654 6 August 2007 9 August 2007 
111 0321-0085001285 6 August 2007 9 August 2007 
112 0321-0085003945 13 August 2007 16 August 2007 
113 0321-0085003944 13 August 2007 16 August 2007 
114 0321-0085005555 20 August 2007 23 August 2007 
115 0321-0085005531 20 August 2007 23 August 2007 
116 0321-0085007597 27 August 2007 29 August 2007 
117 0321-0085007572 27 August 2007 29 August 2007 
118 0321-0095002684 10 September 2007 13 September 2007 
 WT/DS371/3 
Page 11 
 
 
   
ANNEX II 
 
LIST OF ENTRIES FOR WHICH VALUE HAS BEEN ASSESSED  
FOR PURPOSES OF SETTING THE GUARANTEE OR CASH DEPOSIT  
AT THE TIME OF ENTRY AND FOR WHICH DEFINITIVE  
ASSESSMENT NOTICES HAVE NOT YET BEEN ISSUED 
 
NUMBER IMPORTS ENTRY NO DATE OF LANDING DATE OF 
CLEARANCE 
1 0321-0035007838 26 March 2007 28 March 2007 
 
 
__________