THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES STATUS REPORT BY THAILAND
Document: Addendum
Date: 18 January 2013
Document codes: WT/DS371/15/Add.9
Complainant: Philippines
Respondent: Thailand
Third parties: Australia, China, EU, India, Taiwan, U.S.
Dispute stage: Appellate Body
Agreements cited: Art. 13, 10  Customs valuationArt. X:3, II:1(b), II:3  GATT 1994Art. 2, 3, 4, 5, 6, 7, 1.1, 1.2  Customs valuationArt. VII:1, VII:2, VII:5  GATT 1994Art. 16  Customs valuationArt. X:1, III:2, III:4  GATT 1994

THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES
FROM THE PHILIPPINES
STATUS REPORT BY THAILAND
Addendum
 The following communication, dated 17 January 201 3, from the delegation of Thailand to the
Chairperson of the Dispute Settlement Body, is circulated pursuant to Article 21.6 of the DSU.

Status Report Regarding Implementation of the
DSB Recommendations and Rulings in the Dispute
Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines
(WT/DS371)

Thailand submits this report in accordance with Article 21.6 of the Understanding on Rules
and Procedures Governing the Settlement of Disputes ("DSU").

At its meeting on 15 July 2011, the Dispute Se ttlement Body ("DSB") adopted the Appellate
Body report on Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines
() and the panel report (), as modified by the Appellate Body report.

On 23 September 2011, pursuant to Article 21.3(b) of the DSU, Thailand and the Philippines
notified the DSB that they had mutually agreed on the reasonable period of time for Thailand to
comply with the recommendations and rulings of the DSB. With respect to the DSB's
recommendations and rulings regarding paragrap hs 8.3(b) and (c) of the panel report, the
r e a s o n a b l e p e r i o d o f t i m e t o c o m p l y s h a l l b e 1 5 m o n t h s , e x p i r i n g o n 1 5 O c t o b e r 2 0 1 2 . W i t h
respect to the DSB's recommendations and ruling s regarding all other measures, the reasonable
period of time to comply shall be 10 months, expiring on 15 May 2012.

Article 21.6 of the DSU provides that the issue of implementation of the recommendations or
rulings shall be placed on the agenda of the DS B meeting after six months following the date of
establishment of the reasonable period of time pursuant to paragraph 3 and shall remain on the
DSB's agenda until the issue is resolved. Accordingly, Thailand hereby provides the following
status report of its progress in the implementation of the DSB's recommendations and rulings.

On 10 April 2012, Thailand submitted to the DSB its first status report under Article 21.6 of
the DSU on its progress in the implementation of the DSB's recommendations and rulings in this
matter. This report was circulated to Members as document WT/DS371/15, dated 13 April 2012.
On 11 May 2012, Thailand submitted to the DSB its second status report, which was circulated to
Members as document WT/DS371/15/Add.1, dated 14 May 2012. On 14 June 2012, Thailand
submitted to the DSB its third status report, which was circulated to Members as document
WT/DS371/15/Add.2, dated 15 June 2012. On 12 July 2012, Thailand submitted to the DSB its
fourth status report, which was circulated to Members as document WT/DS371/15/Add.3, dated
13 July 2012. On 20 August 2012, Thailand submitted to the DSB its fifth status report, which was
circulated to Members as document WT/DS371/15/Add.4, dated 21 August 2012. On
17 September 2012, Thailand submitted to the DSB its sixth status report, which was circulated to

Members as document WT/DS371/15/Add.5, dated 18 September 2012. On 11 October 2012,
Thailand submitted to the DSB its seventh status report, which was circulated to Members as
document WT/DS371/15/Add.6, dated 12 October 2012. On 8 November 2012, Thailand
submitted to the DSB its eighth status report, which was circulated to Members as document
WT/DS371/15/Add.7, dated 9 November 2012. On 6 December 2012, Thailand submitted to the
DSB its ninth status report, which was circulated to Members as document WT/DS371/15/Add.8,
dated 7 December 2012.

As noted in the previous status report, Thailand has completed the final outstanding step in
Thailand's implementation process. However, Thailand is continuing to engage with the Philippines
in discussions on technical aspects of the operation of measures previously taken to implement.
For example, in December, Thailand's Revenue Department posted on its website additional
information on compliance with Thailand's VAT rules. To the extent that the Philippines has further
concerns regarding the technical aspects of Thailand's implementation, Thailand looks forward to
continuing those discussions. Thailand also welcomes the opportunity to discuss at the
appropriate level any other issues of concern to the Philippines that were not raised in the panel
proceedings and looks forward to achieving a mutually satisfactory outcome to the dispute