Thailand appealed a WTO Panel Report finding that Thailand acted inconsistently with trade law by subjecting imported cigarettes to Value Added Tax (VAT) in excess of that applied to domestic cigarettes and in other ways treating imported cigarettes less favorably than like domestic cigarettes. The Appellate Body upheld all of the Panel's findings concerning Thailand's unequal treatment of imported versus domestic cigarettes and recommended that Thailand bring its policies into conformity with its international trade obligations.
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.
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.
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.
Thailand appealed a WTO Panel Report finding that Thailand acted inconsistently with trade law by subjecting imported cigarettes to Value Added Tax (VAT) in excess of that applied to domestic cigarettes and in other ways treating imported cigarettes less favorably than like domestic cigarettes. The Appellate Body upheld all of the Panel's findings concerning Thailand's unequal treatment of imported versus domestic cigarettes and recommended that Thailand bring its policies into conformity with its international trade obligations.