TOBACCO CONTROL LAWS

Philippines v. Thailand

The Philippines brought several claims against Thailand under GATT 1994 concerning fiscal and customs measures affecting the importation of cigarettes. The disputed measures included customs valuation practices, excise tax, health tax, TV tax, VAT regime, retail licensing requirements and import guarantees imposed upon cigarette importers. Among other things, the WTO Panel report concluded that Thailand acted inconsistently with the GATT 1994 by subjecting imported cigarettes to VAT liability in excess of that applied to domestic cigarettes and in other ways treating imported cigarettes less favorably than like domestic cigarettes.

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Philippines v. Thailand, “Panel Report, Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines, WT/DS371/R, circulated to WTO Members 15 November 2010.

  • Thailand
  • Nov 15, 2010
  • World Trade Organization (WTO) Panel Report

Parties

Plaintiff Philippines

Defendant Thailand

Third Party

  • Australia
  • China
  • Chinese Taipei
  • European Union
  • India
  • United States of America

Legislation Cited

Health Promotion and Foundation Act, B.E. 2544 (2001), Sections 11, 12 and 13

Thai Public Broadcasting Service Act 2551 (2008), Sections 12, 13, and 14

International/Regional Instruments Cited

General Agreement on Tariffs and Trade 1994 (GATT)

Related Documents

None

Type of Litigation

Challenge to Government Policies Relating to Tobacco Control/Public Health
Tobacco companies or front groups may challenge any legislative or regulatory measure that affects their business interests. Unlike public interest litigation, these cases seek to weaken health measures. These cases frequently involve the industry proceeding against the government. For example, a group of restaurant owners challenging a smoke free law as unconstitutional.
Trade Panel/Investment Tribunal/Arbitration
Governments may bring complaints before intergovernmental bodies on tobacco-related issues. For example, one country may complain that another country’s tax regime discriminates against its exported tobacco products. In some cases, a treaty may allow a private party to file a complaint against a government before an intergovernmental body.

Tobacco Control Topics

Price and Tax Measures
Tax or price measures, including tax- and duty-free regulation. (See FCTC Art. 6)

Substantive Issues

Right to Procedural Due Process
A violation of the right to procedural fairness. For example, a party may claim that a government agency did not consult with public or stakeholders when issuing regulations.
Trade Violation
A claim of an infringement of any international trade agreement, including General Agreement on Tariffs and Trade (GATT), Technical Barriers to Trade (TBT), Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS), or bilateral treaties.

Type of Tobacco Product

None

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