DS: Thailand — Customs Valuation of Certain Products from the European Communities

This summary has been prepared by the Secretariat under its own responsibility. The summary is for general information only and is not intended to affect the rights and obligations of Members.


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Complaint by the European Communities.

On 25 January 2008, the European Communities requested consultations with Thailand with respect to the way Thai customs authorities value alcoholic beverages and other products from the European Communities.

The European Communities disputes the application by the Thai customs authorities of an “assessed value”, which it considers to be arbitrary, to replace the declared transaction value of alcoholic beverages and other products from the European Communities. This assessed value is calculated by deducting (i) a standard margin of profit and general expenses and (ii) the customs duty and internal taxes paid from (iii) the wholesale price of those goods in the Thai market, regardless of the transaction price provided by the importer. According to the European Communities, broad standard margins of profit and general expenses have been fixed by the Thai customs authorities on the basis of sources that have never been explained or disclosed.

In particular, the request for consultations concerns 14 different legislative and administrative measures (and their potential amendments, replacements and implementing measures). The European Communities claims that the above measures are inconsistent with Article XVI:4 of the WTO Agreement;  Articles I, II, III, VII, X and XI of the GATT 1994;  and Articles 1.1, 1.2, 5, 11, 12, 16 and 22 of the Agreement on Customs Valuation and their respective Interpretative Notes as contained in Annex I to that Agreement, and read in the context of the Ministerial Decision regarding Cases where Customs Authorities have reasons to doubt the Truth or Accuracy of the Declared Value.

On 7 February 2008, the Philippines requested to join the consultations. On 11 February 2008, the United States requested to join the consultations.


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