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Report of the Panel

from Thailand – Customs and Fiscal Measures on Cigarettes from the Philippines (WT/DS371)

Published online by Cambridge University Press:  12 December 2017

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Summary

I. INTRODUCTION

A. Complaint of the Philippines

1.1 On 7 February 2008, the Philippines requested consultations with Thailand pursuant to Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes ("DSU"), Article XXII:1 of the General Agreement on Tariffs and Trade 1994 (the "GATT 1994"), and Article 19 of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the "Customs Valuation Agreement") with respect to the measures and claims set out below.

1.2 Consultations were held on 23 April 2008 and on 9 September 2008, but failed to produce a mutually agreed solution.

B. Establishment and composition of the Panel

1.3 On 29 September 2008, the Philippines requested the establishment of a panel. At its meeting on 17 November 2008, the Dispute 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 WT/DS371/3.

1.4 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 WT/DS371/3 and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in those agreements.”

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Publisher: Cambridge University Press
Print publication year: 2013

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