dean22029/WTO_Docs huggingface dataset:
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Constitution of the Panel Established at the Request of the Philippines Note by the Secretariat
Date: 17 February 2009
Document codes: WT/DS371/4; WT/DS371/3.; WT/DS371/3
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

Constitution of the Panel Established at the Request of the Philippines

Note by the Secretariat

1. At its meeting on 17 November 2008, the Dis pute Settlement Body (DSB) established a panel
in accordance with Article 6 of the DSU (WT/DSB/ M/259), with standard terms of reference, to
examine the matter referred to the DSB by the Philippines in document

2. The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited
by the parties to the dispute, the matter referred to the DSB by the Philippines in
document and to make such findings as will assist the DSB in making
the recommendations or in giving the rulings provided for in those agreements."
3. On 16 February 2009, the parties agreed to the following composition of the Panel:

 Chairman: Mr. Roberto Carvalho de Azevedo

 Members: Mr. Richard Gottlieb
 Mr. Alvaro Hansen

4. Australia, China, the Europ ean Communities, India, Chinese Taipei and the United States
have reserved their rights to participate in the Panel proceedings as a third party.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from the Chairman of the Panel
Date: 7 September 2009
Document codes: WT/DS371/5
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

Communication from the Chairman of the Panel

 The following communication, dated 3 September 2009, addressed to the Chairman of the
Dispute Settlement Body (DSB), is circulated in accordance with Article 12.9 of the Dispute
Settlement Understanding (DSU).

 Article 12.8 of the Understanding on Rules and Procedures Governing the Settlement of
Disputes (DSU) provides that the period in which a pa nel shall conduct its examination, from the date
that the composition and terms of reference of the panel have been agreed upon until the date the final
report is issued to the parties to the dispute, shall, as a general rule, not exceed six months.

 Article 12.9 of the DSU provides that when a panel considers that it cannot issue its report
within six months, it shall inform the Dispute Settle ment Body (DSB) in writing of the reasons for the
delay together with an estimate of the period within which it will issue its report.

 The Panel in
(WT/DS371) was established by the DSB on 17 November 2008 and composed on 16 February 2009.

 Due to the complexity of the dispute, and th e administrative and procedural matters involved,
the Panel is not able to complete its work in six months. Based on the current assessment of the
process, the Panel would expect to issue its final report to the parties in the course of March 2010.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from the Chairman of the Panel
Date: 18 March 2010
Document codes: WT/DS371/6; WT/DS371/5
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

Communication from the Chairman of the Panel

 The following communication, dated 17 Marc h 2010, addressed to the Chairman of the
Dispute Settlement Body (DSB), is circulated in accordance with Article 12.9 of the Dispute
Settlement Understanding (DSU).

 The Panel in
(WT/DS371) indicated in its communication to the DSB dated 3 September 2009 () that
it expected to issue its final report to the parties to the dispute in the course of March 2010. However,
due to the procedural delays caused by the admini strative matters involved and the complexity of the
dispute, the Panel now expects to issue its final report to the parties in the course of June 2010.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Joint Request by Thailand and the Philippines for a Decision by the DSB
Date: 7 December 2010
Document codes: WT/DS371/7
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

Joint Request by Thailand and the Philippines

for a Decision by the DSB

 The following communication, dated 3 December 2010, from the delegation of Thailand and
the delegation of the Philippines to the Chairman of the Dispute Settlement Body (DSB), is circulated
at the request of those delegations.

 Thailand and the Philippines would like to requ est that the Dispute Settlement Body (DSB)
adopt the following draft decision with respect to the dispute (WT/DS371) at its meeting to be held on
17 December 2010.

Draft Decision of the DSB

 "The DSB agrees that, upon a request by Thailand or the Philippines, the DSB shall no later
than 24 February 2011, adopt the report of the panel in the dispute () unless (i) the DSB decides by consensus
not to do so or (ii) Thailand or the Philippines notif ies the DSB of its decision to appeal pursuant to
Article 16.4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes."

 Attached to this letter you will find the text of the procedural agreement between the parties
to the dispute.

 We would be grateful if you could circulate this document to WTO Members.

Procedural Agreement between Thailand and the Philippines

regarding the Time Period under Article 16.4 of the DSU

1. In order to take into account the current wo rkload of the Appellate Body, the above parties
agree that the 60-day time period in Article 16.4 of Understanding on Rules and Procedures
Governing the Settlement of Disputes (DSU), as applicable to the above dispute, will be extended to
24 February 2011, and that a decision of the Disput e Settlement Body (DSB) on this extension will be
sought at the meeting of the DSB to be held on 17 December 2010.

2. The parties agree to this extension on the understanding that the rights of the parties to the
dispute with respect to adoption or appeal of the panel report are preserved, as if such adoption or
appeal had been requested within the 60-day time period specified in Article 16.4 of the DSU.

3. Thailand will file any notice of appeal of th e panel report and appellant's submission in this
dispute on 22
 February 2011, provided the DSB decision set out in paragraph 1 is obtained.

4. If for any reason Thailand does not file a no tice of appeal and appellant's submission on
22 February 2011, the report would be presented for adoption at the DSB meeting to be held on
24 February 2011.

H.E. Mr. Thawatchai Sophastienphong
Ambassador
Permanent Representative of Thailand
Mr. Jose Victor Chan-Gonzaga
Chargé d’ Affaires, a.i
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from the Appellate Body
Date: 26 April 2011
Document codes: WT/DS371/9
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

Communication from the Appellate Body

 The following communication, dated 21 April 2011, from the Chair of the Appellate Body
addressed to the Chair of the Dispute Settlement Bo dy, is circulated in accordance with Article 17.5
of the Understanding on Rules and Procedures Governing the Settlement of Disputes.

 I am writing to you pursuant to Article 17.5 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, which stipulates that, as a general rule, the Appellate Body will
circulate its Report no later than 60 days afte r the appellant has formally notified the Dispute
Settlement Body (the "DSB") of its decision to appeal . Article 17.5 states, furthermore, that when the
Appellate Body considers that it cannot provide its Report within 60 days, it shall inform the DSB in
writing of the reasons for the delay together with an estimate of the period within which it will submit
its Report.

 Thailand notified the DSB on 22 February 2011 of its decision to appeal certain issues of law
covered in the Panel Report and le gal interpretations developed by the Panel in this case, with the
result that the 60-day period expires on Saturday, 23 April 2011. Due to the time required for
completion and translation of the Report, the Appella te Body will not be able to circulate its Report
by Monday, 25 April 2011. We estimate that the Appellate Body Report in this appeal will be
circulated to WTO Members no later than Friday, 17 June 2011.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from the Appellate Body
Date: 21 June 2011
Document codes: WT/DS371/10; WT/DS371/AB/R.
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

Communication from the Appellate Body

 The following communication, dated 17 June 2011, from the Chair of the Appellate Body
addressed to the Chair of the Dispute Settlement Bo dy, is circulated in accordance with Article 17.5
of the Understanding on Rules and Procedures Governing the Settlement of Disputes.

 It is my honour to provide to you the Report of the Appellate Body in , It will be circulated to
Members of the at 4.00 p.m. today, in accordance with paragraph 5 of
Article 17 of the Understanding on Rules and Procedures Go verning the Settlement of Disputes .
It is a confidential document until its circulati on. The three Members of the Appellate Body
who served on this appeal were Mr. Peter Va n den Bossche, as Presiding Member, Mr. Ricardo
Ramírez-Hernández and Ms. Yuejiao Zhang, as Members.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from Thailand
Date: 15 August 2011
Document codes: WT/DS371/12
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

Communication from Thailand

 The following communication, dated 11 August 2011, from the delegation of Thailand to the
Chairperson of the Dispute Settlement Body, is circulated at the request of Thailand.

 At its 15 July 2011 meeting, the Dispute Settlement Body ("DSB") adopted recommendations
and rulings in the dispute (WT/DS371). My authorities have instructed me to advise the DSB of the intentions of
Thailand with respect to implementation of the recommendations and rulings of the DSB, as is
Thailand's responsibility under Article 21.3 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes ("DSU"). The Philippines has agreed that Thailand would
inform the DSB of Thailand's intentions by letter rather than at special meeting of the DSB.

 Thailand intends to implement the recommendations and rulings of the DSB in this dispute in
a manner that respects its WTO obligations; we are consulting internally on the options for doing so.
Thailand will need a reasonable period of time in wh ich to do this. My dele gation stands ready to
discuss this matter with the Philippines, in accordance with Article 21.3(b) of the DSU.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Communication from Thailand and the Philippines concerning Article 21.3(b)and 21.3(c) of the DSU
Date: 7 September 2011
Document codes: WT/DS371/13; WT/DS371/AB/R; WT/DS371/R
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

Communication from Thailand and the Philippines concerning
Article 21.3(b)and 21.3(c) of the DSU

 The following communication, dated 1 Septembe r 2011, from the delegation of Thailand and
the delegation of the Philippines to the Chairperson of the Dispute Settlement Body, is circulated at
the request of these delegations.

 On 15 July 2011, the Dispute Settlement Body ("DSB") adopted the Appellate Body report
and the Panel report, as modified by the Appellate Body report in ( and ). By letter of 11
August 2011 to the DSB (), Thaila nd stated its intention to implement the
recommendations and rulings of the DSB as set out in the adopted reports and that it would need a
reasonable period of time in which to do so

Article 21.3(b) of the DSU provides that in the absence of a time proposed by the Member
concerned and approved by the DSB the reasonable pe riod of time shall be "a period of time mutually
agreed by the parties to the dispute within 45 days after the date of adoption of the recommendations
and rulings." Article 21.3(c) of the DSU provides that, in the absence of an agreement between the
parties on a period of time, the reasonable period of time shall be determined "through binding
arbitration within 90 days after the date of adoption of the recommendations and rulings".

In order to allow sufficient time for the par ties to discuss a mutually agreed period, the
Philippines and Thailand: (i) have agreed that any agreement between the parties on a reasonable
period of time shall be considered to be an agreem ent under Article 21.3(b) ev en if concluded outside
the 45 days period; (ii) have also agreed that any arbitration under Article 21.3(c) of the DSU shall be
completed no later than 60 days after the date of the appointment of an arbitrator, unless the arbitrator,
following consultation with the parties, considers th at additional time is requi red; and (iii) hereby
confirm that any award of the arbitrator (including an award not made within 90 days after the date of
adoption of the recommendations and rulings) shall be de emed to be an award of the arbitrator for the
purposes of Article 21.3(c) of the DSU in determini ng the reasonable period of time for Thailand to
implement the recommendations and rulings of the DSB.

Krisda Piampongsant
Ambassador
Permanent Representative of Thailand to the WTO
Jose Victor Chan-Gonzaga
Chargé d’Affaires, a.i.
Permanent Mission of the Philippines to the WTO
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Agreement under Article 21.3(b) of the DSU
Date: 27 September 2011
Document codes: WT/DS371/14
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

Agreement under Article 21.3(b) of the DSU

 The following communication, dated 23 Sept ember 2011, from the delegation of Thailand
and the delegation of the Philippines to the Chairper son of the Dispute Settlement Body, is circulated
in accordance with Article 21.3(b) of the DSU.

 On 15 July 2011, the Dispute Settlement Body ("DSB") adopted its recommendations and
rulings in the dispute Thailand - Customs and Fiscal Measures on Cigarettes from the Philippines
(WT/DS371)

 In a communication circulated on 15 August 2011, Thailand informed the DSB of its
intention to implement the recommendations and rulings of the DSB in this dispute ().

 Pursuant to Article 21.3(b) of the Understanding on Rules and Procedures Governing the
Settlement of Disputes, Thailand and the Philippines have 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 paragr aphs 8.3(b) and (c)
of the Panel report (), the reasonable pe riod of time to comply shall be 15 months,
expiring on 15 October 2012.

 With respect to the DSB's recommendations a nd rulings regarding all other measures, the
reasonable period of time to comply shall be 10 months, expiring on 15 May 2012.

We kindly request you to circulate this communication to the Members of the DSB.

Krisda Piampongsant
Ambassador
Permanent Representative of Thailand to the
WTO

Jose Victor Chan-Gonzaga
Chargé d'Affaires, a.i.
Permanent Mission of the Philippines to the
WTO
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Status Report by Thailand Addendum
Date: 14 May 2012
Document codes: WT/DS371/15/Add.1
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 11 May 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 was 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 Th ailand hereby provides with the following a status
report in writing of its progress in the implementation of the recommendations or 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.

 Thailand refers to the report contained in document WT/DS371/15. Since that report, the
various Thai government departments have continued the work on implementation described therein.
Thailand notes that the reasonable period of time with respect to several of the DSB's rulings and
recommendations will expire between the submission of this report and the DSB meeting scheduled
for 24 May 2012. Accordingly, Thailand expects to be able to provide a more detailed update on its
implementation in its statement on this matter at that meeting.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES CONSTITUTION OF THE PANEL ESTABLISHED AT THE REQUEST OF THE PHILIPPINES
Document: Note by the Secretariat
Date: 19 December 2016
Document codes: WT/DS371/19; WT/DS371/18.
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
RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
CONSTITUTION OF THE PANEL ESTABLISHED AT THE REQUEST OF THE PHILIPPINES
Note by the Secretariat
1. At its meeting on 21 July 2016, the Dispute Settlement Body (DSB) decided, in accordance
with Article 21.5 of the Dispute Settlement Understanding (DSU), to refer to the original panel , if
possible, the matter raised by the Philippines in document

2. The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited
by the parties to the dispute, the matter referred to the DSB by the Philippines in
document and to make such findings as will assist the DSB in making
the recommendations or in giving the rulings provided for in those agreements."
3. On 7 December 2016 , the Philippines requested the Director -General to determine the
composition of the panel, pursuant to paragraph 7 of Article 8 o f the DSU. This paragraph
provides:

"If there is no agreement on the panelists within 20 days after the date of the
establishment of a panel, at the request of either party, the Director -General, in
consultation with the Chairman of the DSB and the Chair man of the relevant Council
or Committee, shall determine the composition of the panel by appointing the
panelists whom the Director -General considers most appropriate in accordance with
any relevant special or additional rules or procedures of the covered agreement or
covered agreements which are at issue in the dispute, after consulting with the parties
to the dispute. The Chairman of the DSB shall inform the Members of the composition
of the panel thus formed no later than 10 days after the date the Cha irman receives
such a request."
4. On 16 December 2016, the Director-General accordingly composed the Panel as follows:1

Chairman: Mr Thomas Cottier

 Members: Mr Alvaro Espinoza
 Mr Alvaro Hansen

5. Australia, Canada, China, the European Union , Japan, the Russian Federation , Singapore,
and the United States have reserved their rights to participate in the Panel proceedings as third
parties.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE CHAIRPERSON OF THE PANEL
Document: COMMUNICATION FROM
Date: 15 May 2017
Document codes: WT/DS371/20
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
RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE CHAIRPERSON OF THE PANEL
The following communication, dated 15 May 2017, was received from the Chairperson of the Panel
with the request that it be circulated to the Dispute Settlement Body.

Article 21.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes
(DSU) provides that the panel shall circulate its repor t within 90 days after the date of referral of
the matter to it.

Article 21.5 of the DSU further provides that, when a panel considers that it cannot provide its
report within this time frame , it shall inform the Dispute Settlement Body (DSB) in writing of the
reasons together with an estimate of the period within which it will submit its report.

On 21 July 2016 , the DSB referred the dispute Thailand – Customs and Fiscal Measures on
Cigarettes from the Philippines, Recourse to Article 21.5 of the DSU by the Philippines (WT/DS371)
to the original panel, if possible. The panel was composed on 16 December 2016.1

The Panel expects to issue its final report to the parties in the first quarter of 2018 , based on the
timetable adopted after consultation with the parties.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES CONSTITUTION OF THE PANEL ESTABLISHED AT THE REQUEST OF THE PHILIPPINES NOTE BY THE SECRETARIAT
Document: NOTE BY THE SECRETARIAT
Date: 9 May 2018
Document codes: WT/DS371/23; WT/DS371/22.
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
CONSTITUTION OF THE PANEL ESTABLISHED AT THE REQUEST OF THE PHILIPPINES
NOTE BY THE SECRETARIAT
1. At its meeting on 27 March 2018, the Dispute Settlement Body (DSB) agreed, pursuant to
Article 21.5 of the Dispute Settlement Understanding (DSU), to refer to the original panel , if
possible, the matter raised by the Philippines in document

2. The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited
by the parties to the dispute, the matter referred to the DSB by the Philippines in
document and to make such findings as will assist the DSB in making
the recommendations or in giving the rulings provided for in those agreements."
3. The Panel is composed as follows:

Chairman: Mr Thomas Cottier

 Members: Mr Alvaro Espinoza
 Mr Alvaro Hansen

4. Australia, China, Colombia, the European Union, India, Indonesia, Japan, the Russian
Federation, Singapore, and the United States have reserved their rights to participate in the Panel
proceedings as third parties.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE PANEL
Document: COMMUNICATION FROM
Date: 9 November 2018
Document codes: WT/DS371/25; WT/DS371/20
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE PANEL
The following communication, dated 8 November 2018, addressed to the Chairperson of the Dispute
Settlement Body (DSB), is circulated at the request of the Panel.

In a communication dated 15 May 2017 (), the Panel informed the Dispute Settlement
Body that it expected to issue its final report to the parties in the first quarter of 2018, based on the
timetable adopted after consultation with the parties. The Panel issued its final report to the parties
on 12 March 2018. Public circulation of the report was originally scheduled for 25 September 2018.
Following a request from the Philippines, the Panel agreed to postpone circulation of the report until
12 November 2018.

I would be grateful if you would circulate this letter to the Members of the DSB.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE PANEL
Document: Corrigendum The title of the document should read as follows: THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE PANEL THAÏLANDE – MESURES DOUANIÈRES ET FISCALES VISANT LES CIGARETTES EN PROVENANCE DES PHILIPPINES DEUXIÈME RECOURS DES PHILIPPINES À L'ARTICLE 21:5 DU MÉMORANDUM D'ACCORD SUR LE RÈGLEMENT DES DIFFÉRENDS COMMUNICATION DU GROUPE SPÉCIAL Corrigendum Le titre du document doit se lire comme suit: THAÏLANDE – MESURES DOUANIÈRES ET FISCALES VISANT
Date: 22 November 2018
Document codes: WT/DS371/25/Corr.1
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE PANEL
Corrigendum
The title of the document should read as follows:
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE PANEL

THAÏLANDE – MESURES DOUANIÈRES ET FISCALES VISANT
COMMUNICATION DU GROUPE SPÉCIAL
Corrigendum
THAÏLANDE – MESURES DOUANIÈRES ET FISCALES VISANT
COMMUNICATION DU GROUPE SPÉCIAL

TAILANDIA - MEDIDAS ADUANERAS Y FISCALES SOBRE
COMUNICACIÓN DEL GRUPO ESPECIAL
Corrigendum
TAILANDIA - MEDIDAS ADUANERAS Y FISCALES SOBRE
COMUNICACIÓN DEL GRUPO ESPECIAL
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE PANEL
Document: COMMUNICATION FROM
Date: 30 November 2018
Document codes: WT/DS371/26
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE PANEL
The following communication, dated 30 November 2018, addressed to the Chairperson of the Dispute
Settlement Body (DSB), is circulated in accordance with Article 21.5 of the Dispute Settlement
Understanding (DSU).

Article 21.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes
(DSU) provides that the panel shall circulate its report within 90 days after the date o f referral of
the matter to it.

Article 21.5 of the DSU further provides that, when a panel considers that it cannot provide its report
within this time frame, it shall inform the Dispu te Settlement Body (DSB) in writing of the reasons
together with an estimate of the period within which it will submit its report.

At its meeting on 27 March 2018, the DSB agreed, pursuant to Article 21.5 of the DSU, to refer to
the original panel, if possible, the matter raised by the Philippines in document The
panel was composed on 9 May 2018.1

The Panel expects to issue its final report to the parties in April 2019, based on the timetable adopted
upon consultation and in agreement with the parties.

I would be grateful if you would circulate this letter to the Members of the DSB.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE PANEL
Document: COMMUNICATION FROM
Date: 12 July 2019
Document codes: WT/DS371/29; WT/DS371/26
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE PANEL
The following communication, dated 12 July 2019, addressed to the Chairperson of the Dispute
Settlement Body (DSB), is circulated in accordance with Article 21.5 of the Dispute Settlement
Understanding (DSU).

In a communication dated 30 November 2018 (), the Panel informed the Dispute
Settlement Body that it expected to issue its final report to the parties in April 2019, based on the
timetable adopted after consultation with the parties. The Panel issued its final report to the parties
on 23 April 2019. Public circulation of the report was originally sched uled for 29 May 2019.
Following a request from the Philippines, the Panel agreed to postpone circulation of the report until
12 July 2019.

I would be grateful if you would circulate this letter to the Members of the DSB.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE APPELLATE BODY
Document: COMMUNICATION FROM
Date: 11 November 2019
Document codes: WT/DS371/31
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
SECOND RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE APPELLATE BODY
The following communication, dated 8 November 2019, from the Chair of the Appellate Body to the
Chair of the Dispute Settlement Body, is being circulated to Members.

I am writing pursuant to Article 17.5 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU), which states that, as a general rule, the Appellate Body will circulate its
Report no later than 60 days after the appellant has formally notified the Dispute Settlement Body
(DSB) of its decision to appeal. Article 17.5 further states that when the Appellate Body considers that
it cannot provide its Report within 60 days, "it shall inform the DSB in writing of the reasons for the
delay together with an estimate of the period within which it will submit its Report. In no case shall
the proceedings exceed 90 days."

Thailand notified the DSB on 9 September 2019 of its decision to appeal certain issues of law covered
in the Panel Report and legal interpretations developed by the Panel in this case. As a result, the
60-day period expires on 8 November 2019. We regret that we will not be able to circulate a Report
in this case by that date. As is well known, there is a queue of appeals pending. Consequently, we
shall not be able to complete this case within the required 90 days. We assume that Members
understand the circumstances.

When we know more precisely about scheduling the hearing in this appeal, we will inform the
participants
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES COMMUNICATION FROM THE APPELLATE BODY
Document: Panel Report
Date: 29 March 2019
Document codes: WT/DS371/28
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
RECOURSE TO ARTICLE 21.5 OF THE DSU BY THE PHILIPPINES
COMMUNICATION FROM THE APPELLATE BODY
The following communication, dated 8 March 2019, from the Chair of the Appellate Body to the
Chair of the Dispute Settlement Body, is being circulated to Members.

I am writing pursuant to Article 17.5 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU), which states that, as a general rule, the Appellate Body will circulate its
Report no later than 60 days after the appellant has formally notified the Dispute Settlement Body
(DSB) of its decision to appeal. Article 17.5 further states that when the Appellate Body considers that
it cannot provide its Report within 60 days, "it shall inform the DSB in writing of the reasons for the
delay together with an estimate of the period within which it will submit its Report. In no case shall
the proceedings exceed 90 days."

Thailand notified the DSB on 9 January 2019 of its decision to appeal certain issues of law covered in
the Panel Report and legal interpretations developed by the Panel in this case. As a result, the 60-day
period expires on 8 March 2019. The Appellate Body is not able to circulate its Report by that date.

It will also not be possible to circulate the Appellate Body report within the 90-day timeframe provided
for in the last sentence of Article 17.5 of the DSU. In this re spect, we refer to the size of the
Panel record and the complex issues appealed. We further note the backlog of appeals pending with
the Appellate Body at present, and the fact that Divisions for all appeals filed since 1 October 2018 are
composed of the same three remaining Appellate Body Members. In addition, as has been noted in
the letter communicating the filing dates for submissions to the participants, it will not be possible to
staff this appeal for some time . The Appellate Body regrets that these d elays are necessary and
appreciates the Parties' understanding.

As soon as we know more precisely when the Division can schedule the hearing in this appeal, we will
inform the participants.
THAILAND – CUSTOMS AND FISCAL MEASURES ON CIGARETTES FROM THE PHILIPPINES
Document: Appellate Body Report and Panel Report Action by the Dispute Settlement Body
Date: 18 July 2011
Document codes: WT/DS371/11; WT/DS371/AB/R; WT/DS371/R
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

Appellate Body Report and Panel Report

Action by the Dispute Settlement Body

 At its meeting on 15 July 2011, the Dispute Settlement Body adopted the Appellate Body
report on Thailand – Customs and Fiscal Measu res on Cigarettes from the Philippines
() and the Panel report (), as modified by the Appellate Body report.
The Panel report should be read in conjunction with the Appellate Body report.

THAÏLANDE – MESURES DOUANIÈRES ET FISCALES VISANT

Rapport de l'Organe d'appel et rapport du Groupe spécial
 À sa réunion du 15 juillet 2011, l'Organe de rè glement des différends a adopté le rapport de
l'Organe d'appel intitulé " Thaïlande – Mesures douanières et fiscales visant les cigarettes en
modifié par le rapport de l'Organe d'appel. Le ra pport du Groupe spécial est à rapprocher de celui de
l'Organe d'appel.

CIGARRILLOS PROCEDENTES DE FILIPINAS
Actuación del Órgano de Solución de Diferencias
 En su reunión de 15 de julio de 2011, el Órgano de Solución de Diferencias adoptó el informe
CHINA – MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND FOREIGN FINANCIAL INFORMATION SUPPLIERS
Document: Request to Join Consultations Communication from the United States
Date: 18 March 2008
Document codes: WT/DS372/2; WT/DS372/1
Complainant: EU
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVI:2(a), XVI:2(e), XVII, XVIII  Services (GATS)Art. 39.2  Intellectual Property (TRIPS)

CHINA – MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND
FOREIGN FINANCIAL INFORMATION SUPPLIERS

Request to Join Consultations

Communication from the United States

 The following communication, dated 14 Marc h 2008, from the delegation of the United States
to the delegation of China, the delegation of the European Commun ities and to the Chairman of the
Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

This concerns the request for consu ltations by the European Communities on China –
Measures Affecting Financial Information S ervices and Foreign Financial Information Suppliers ,
circulated on 5 March 2008 (). My au thorities have instructed me to notify the
consulting Members and the Dispute Settlement Body of the desire of the United States to be joined in
these consultations, pursuant to Article 4.11 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes . The United States has a substa ntial trade interest in these
consultations. They concern certain measures of China governing the treatment of financial
information services and service suppliers, on which the United States has also requested
consultations (). These measures impo se restrictions and requirements on financial
information services and service suppliers, and US service suppliers are among the principal suppliers
of financial information services to customers in China.
CHINA - MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND FOREIGN FINANCIAL INFORMATION SUPPLIERS
Document: Acceptance by China of the Request to Join Consultations The United States notified the Dispute Settlement Bo dy (DSB) of their desire to be joined in the consultations requested by the European Communities, pursuant to Article 4.11 of the DSU. The delegation of China informed the DSB th at it had accepted the request of the United States to join the consultations. CHINE - MESURES AFFECTANT LES SERVICES D'INFORMATIONS FINANCIÈRES ET LES FOURNISSEURS ÉTRANGERS D'INFORMATIONS FINANCIÈRES
Date: 26 March 2008
Document codes: WT/DS372/3
Complainant: EU
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVI:2(a), XVI:2(e), XVII, XVIII  Services (GATS)Art. 39.2  Intellectual Property (TRIPS)

CHINA - MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND
FOREIGN FINANCIAL INFORMATION SUPPLIERS

Acceptance by China of the Request to Join Consultations

 The United States notified the Dispute Settlement Bo dy (DSB) of their desire to be joined in
the consultations requested by the European Communities, pursuant to Article 4.11 of the DSU.

 The delegation of China informed the DSB th at it had accepted the request of the United
States to join the consultations.

CHINE - MESURES AFFECTANT LES SERVICES D'INFORMATIONS
D'INFORMATIONS FINANCIÈRES

admis à participer aux consultations demandées pa r les Communautés européennes, conformément à

FINANCIERA Y A LOS PROVEEDORES EXTRANJEROS
DE INFORMACIÓN FINANCIERA

 Los Estados Unidos notificaron al Órgano de So lución de Diferencias (OSD) su deseo de ser
del artículo 4 del ESD.

 La delegación de China ha informado al OS D de que ha aceptado la solicitud de asociación a
CHINA – MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND FOREIGN FINANCIAL INFORMATION SUPPLIERS
Document: Request to Join Consultations Communication from the European Communities
Date: 18 March 2008
Document codes: WT/DS373/2
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVI, XVII, XVIII  Services (GATS)Part I, para. 1.2  Protocol of Accession

CHINA – MEASURES AFFECTING FINANCIAL INFORMATION SERVICES AND
FOREIGN FINANCIAL INFORMATION SUPPLIERS

Request to Join Consultations

Communication from the European Communities

 The following communication, dated 14 March 2008, from the delegation of the European
Communities to the delegation of China, the delega tion of the United States and to the Chairman of
the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

 Pursuant to Article 4.11 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes , the European Communities hereby notifies the Governments of the People's
Republic of China, of the United States and the Di spute Settlement Body that, in the light of the
substantial trade interest of the European Communities, it desires to be joined in the consultations
requested by the United States in a communica tion circulated to WTO Members on 5 March 2008
(, ) entitled " ".

 The European Communities request s to be joined in the consul tations given the substantive
business interests the EC has in the financial info rmation services sector in China and the systemic
questions involved. Therefore, the European Communities has a subs tantial trade interest in the
present dispute, in the implementation of China's commitments under its Protocol of Accession to the
WTO and in the correct application of the General Agreement on Trade in Services.