THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Status Report by Thailand Addendum
Date: 21 August 2012
Document codes: WT/DS371/15/Add.4
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 20 August 2012, 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

(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
() 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 regardin g paragraphs 8.3(b) and (c) of the panel report, the reasonable
period of time to comply shall be 15 months, expiring on 15 October 2012. With respect to the DSB's
recommendations and rulings regarding all other me asures, the reasonable period of time to comply
shall be 10 months, expiring on 15 May 2012.

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

On 10 April 2012, Thailand submitted to the DSB it s first status report under Article 21.6 of
the DSU on its progress in the implementation of the DSB's recommendations and rulings in this
matter. This report was circulated to Members as document WT/DS371/15, dated 13 April 2012. On
11 May 2012, Thailand submitted to the DSB its sec ond status report, which was circulated to

Members as document WT/DS371/15/Add.1, date d 14 May 2012. On 14 June 2012, Thailand
submitted to the DSB its third status report, which was circulated to Members as document
WT/DS371/15/Add.2, dated 15 June 2012.

Since the last status report, Thailand's Boar d of Appeals for customs determinations has
continued its consideration of the specific entries of merchandise listed in the Philippines' request for
the establishment of a panel and the entries involved in the Philippines' claim under Article X:3 of the
GATT 1994.

Regarding the findings concerning the admini strative requirements for VAT reporting for
re-sales of imported and domestic cigarettes, as noted in the previous status report, Thailand expects
that the Royal Decree amending these requirements will be in effect by the end of the agreed
reasonable period of time for implementation on these items, which expires on 15 October 2012.

Since the last status report, Thailand has enga ged in further bilateral discussions with the
Philippines, the complainant in this dispute, rega rding the status of Thailand's implementation and
with a view to achieving a mutually satisfactory outcome to the dispute. Thailand welcomes these
discussions and looks forward to continuing to discuss the technical details of Thailand's
implementation with the Philippines.

Thailand will continue to provide Members with further details in future status reports.