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WTO DS 371
Points to discuss:
WTO Disputes Procedures
Decision 6.1
www.wto.org
WTO dispute
Consultations
1
Req. to
establish
Panel
2
Establish.
of Panel
3
Panel
Composed
4
Panel
Report
5
Appeal
6
1. The disputes (cont’)
B. Disputes on Valuation
No. DS Short Name
8 DS198 Romania - Minimum Import Prices (MAS)
9 DS210 Belgium – Rice (MAS)
10 DS241 Argentina - Poultry Anti-Dumping Duties
(Panel Report did not deal with CV claims)
11 DS298 Mexico - Pricing Measures (MAS)
12 DS348 Colombia - Customs Measures (MAS)
13 DS366 Colombia - Ports of Entry (Panel Report)
14 DS370 Thailand - Customs Valuation
15 DS371 Thailand - Cigarettes (Philippines)
(Panel Report; Appeal did not look into CV)
Complainant:
Philippines
Respondent:
Thailand
Timeline
Request for consultations: 7 February 2008
Request to establish panel: 29 September 2008
Establishment of Panel: 17 November 2008
Panel composition: 16 February 2009
Circulation of panel Report: 15 November 2010
Appeal 22 February 2011
Appellate Body Report 17 June 2011
Products at issue: Cigarettes
Complaint: The Philippines claimed that:
Alleged measure at issue: Were in violation of:
A number of fiscal and customs
measures: customs valuation
practices, excise tax, health tax, TV
tax, VAT regime, retail licensing
requirements and import guarantees
CVA: Art. 3, 1.1, 1.2, 4, 5, 6,
7, 10, 13, 16
GATT: Art. II:1(b), III:2, III:3,
VII:1; VII:2, VII:5, X
Thailand
Failed to
examine
circumstances
of transaction
Failed to give
an explanation
in writing on
how CV was
determined
Failed to
respect the
sequential
order of
valuation
The Philippines alleged that:
The burden of establishing that the relationship did not
influence the price was on the importer.
Therefore, Thai Customs act consistently, because the
importer had failed to provide with sufficient
information to prove that the relationship did not
influence the price.
Thailand replied that :
Thai Customs explanation was insufficient to reject
the importer’s declared transaction value and to
give a different customs value to the transaction.
Thai Customs failed to “examine” the
circumstances of sale (Art. 1.2(a))
Panel Findings:
 Thailand did not deduct certain expenses (sales
allowances, provincial taxes and transportation
costs) that should have been deducted in
accordance with Article 5 of the CVA.
Panel Findings:
Thai Customs had not consulted the importer for
any further relevant information as required
under article 7 of the CVA.
The panel also found that Thailand's
administration's measure was inconsistent with
Article X:1, X:3(a) and X:3(b) of the GATT.
Panel Findings:
Thailand appealed to the Appellate Body. However
the reason they appeal did not concern with the
panel's conclusion on valuation matters. Therefore
the Panel's conclusion would be accepted by the
WTO.
Appeal:

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WTO Dispute 371 - Customs Valuation

  • 1. WTO DS 371 Points to discuss: WTO Disputes Procedures Decision 6.1 www.wto.org
  • 2. WTO dispute Consultations 1 Req. to establish Panel 2 Establish. of Panel 3 Panel Composed 4 Panel Report 5 Appeal 6
  • 3. 1. The disputes (cont’) B. Disputes on Valuation No. DS Short Name 8 DS198 Romania - Minimum Import Prices (MAS) 9 DS210 Belgium – Rice (MAS) 10 DS241 Argentina - Poultry Anti-Dumping Duties (Panel Report did not deal with CV claims) 11 DS298 Mexico - Pricing Measures (MAS) 12 DS348 Colombia - Customs Measures (MAS) 13 DS366 Colombia - Ports of Entry (Panel Report) 14 DS370 Thailand - Customs Valuation 15 DS371 Thailand - Cigarettes (Philippines) (Panel Report; Appeal did not look into CV)
  • 4. Complainant: Philippines Respondent: Thailand Timeline Request for consultations: 7 February 2008 Request to establish panel: 29 September 2008 Establishment of Panel: 17 November 2008 Panel composition: 16 February 2009 Circulation of panel Report: 15 November 2010 Appeal 22 February 2011 Appellate Body Report 17 June 2011
  • 5. Products at issue: Cigarettes Complaint: The Philippines claimed that: Alleged measure at issue: Were in violation of: A number of fiscal and customs measures: customs valuation practices, excise tax, health tax, TV tax, VAT regime, retail licensing requirements and import guarantees CVA: Art. 3, 1.1, 1.2, 4, 5, 6, 7, 10, 13, 16 GATT: Art. II:1(b), III:2, III:3, VII:1; VII:2, VII:5, X
  • 6. Thailand Failed to examine circumstances of transaction Failed to give an explanation in writing on how CV was determined Failed to respect the sequential order of valuation The Philippines alleged that:
  • 7. The burden of establishing that the relationship did not influence the price was on the importer. Therefore, Thai Customs act consistently, because the importer had failed to provide with sufficient information to prove that the relationship did not influence the price. Thailand replied that :
  • 8. Thai Customs explanation was insufficient to reject the importer’s declared transaction value and to give a different customs value to the transaction. Thai Customs failed to “examine” the circumstances of sale (Art. 1.2(a)) Panel Findings:
  • 9.  Thailand did not deduct certain expenses (sales allowances, provincial taxes and transportation costs) that should have been deducted in accordance with Article 5 of the CVA. Panel Findings:
  • 10. Thai Customs had not consulted the importer for any further relevant information as required under article 7 of the CVA. The panel also found that Thailand's administration's measure was inconsistent with Article X:1, X:3(a) and X:3(b) of the GATT. Panel Findings:
  • 11. Thailand appealed to the Appellate Body. However the reason they appeal did not concern with the panel's conclusion on valuation matters. Therefore the Panel's conclusion would be accepted by the WTO. Appeal: