In March 2026, the United States Trade Representative (USTR) initiated two significant investigations under Section 301(b) of the Trade Act of 1974 that directly affect Thailand. The first investigation examines overproduction in manufacturing sectors caused by government support or policies that distort normal market conditions across 16 economies, including Thailand. The second investigation, launched the following day, targets 60 economies, also including Thailand, for alleged failures to impose and effectively enforce prohibitions on the importation of goods produced with forced labor. Taken together, these investigations represent a significant escalation in US trade enforcement and create substantial risk for Thai exporters, manufacturers, and businesses with supply chain connections to the United States. The investigations are moving on an accelerated timeline, with the USTR indicating that potential trade measures, including tariffs, could be imposed as early as July 2026. This article provides an overview of the investigations, highlights their specific implications for Thailand, and outlines practical considerations for affected businesses. Section 301 as a Trade Enforcement Tool Section 301 of the Trade Act of 1974 gives the USTR authority to investigate foreign acts, policies, or practices that are considered unreasonable or discriminatory and that burden or restrict US commerce. If the USTR concludes that such practices exist, the statute allows a wide range of remedial measures, including the imposition of tariffs, nontariff trade restrictions, and negotiated agreements with foreign governments. Unlike other trade authorities, Section 301 does not set limits on the level of tariffs or the duration of measures, giving the USTR considerable flexibility to address perceived trade imbalances or unfair practices. Historically, Section 301 investigations take up to a year to complete. In this instance, however, the USTR has indicated that the investigations will proceed on a much faster timetable, with an unofficial target of concluding by July 2026.

On March 30, 2026, Thailand’s Customs Department announced a strategy to raise import duties on a broad range of consumer goods—including plastic items and electronics accessories—to their maximum statutory ceilings, which often sit at 30% or 40%. Many of these goods currently benefit from promotional or incentive rates as low as 5%. For importers, e-commerce platforms, and logistics providers, this development demands immediate attention. While these increases generally require cabinet approval, they do not require full parliamentary amendment of the Customs Tariff Decree B.E. 2530, as the Customs director-general and the finance minister hold delegated authority to adjust rates within existing statutory bounds. Businesses should not assume that the legislative process will provide significant lead time before higher rates take effect. Death of the De Minimis: Abolishing the THB 1,500 Loophole This “ceiling-rate” policy, which is designed to equalize the landed cost of foreign goods with the domestic production costs of Thai manufacturers, builds on a sweeping set of customs reforms that have already begun to reshape Thailand’s trade environment. The foundation of this new regime was laid on January 1, 2026, when Thailand formally abolished the longstanding THB 1,500 duty exemption for small imported parcels under Customs Notification No. 219/2568. Every imported item is now subject to VAT and applicable import duties for its declared value, regardless of parcel size or transaction amount. By narrowing the scope of exemptions previously granted to low-value goods under the Customs Tariff Decree B.E. 2530, the government has made clear that the era of tax-free cross-border micro-imports is over. Three-Phased Strategy and Legal Modernization The March 30 announcement is the second phase of a three-part regulatory roadmap: Immediate enforcement: The removal of the THB 1,500 loophole and the imposition of VAT on all parcels, effective January 1, 2026. Tariff realignment: The current

On January 26, 2026, Vietnam’s Ministry of Finance issued Circular No. 06/2026/TT-BTC (Circular 06), amending and supplementing Circular No. 13/2015/TT-BTC, which provides guidance on dossiers and procedures for customs recordal and customs supervision in relation to intellectual property rights (IPR). Circular 06 has an effective date of March 1, 2026. Some notable points of Circular 06 include the following: Simplified Documentation for Customs Recordal Applications Circular 06 reduces some documentary requirements for IPR owners: A power of attorney is no longer required to be legalized. Applicants are no longer required to submit title or registration certificates if such documents are issued in digital form. In such cases, it is sufficient to declare comprehensive information on the relevant IPR, enabling customs authorities to verify the information through publicly accessible databases. In practice, this amendment is particularly beneficial for international trademark registrations designating Vietnam. IPR owners may no longer need to obtain a confirmation letter from the Intellectual Property Office of Vietnam regarding the validity of a trademark registration in Vietnam. Instead, they may rely on registration status information available from the World Intellectual Property Organization (WIPO) database, reflecting that the international registration has been granted protection in Vietnam. Clearer Mechanism for Ex Officio Suspension of Suspected Infringing Goods Although ex officio suspension has been referenced in earlier regulations, Circular 06 provides clearer guidance on the circumstances and procedures under which customs may proactively suspend customs procedures for consignments suspected of being counterfeit or pirated goods. Accordingly, customs authorities may initiate the suspension of clearance without waiting for a formal request from IPR owners. Enhanced Supervision of Imported/Exported Goods in E-Commerce Circular 06 also supplements provisions on the inspection of imported and exported goods transacted through e-commerce channels. Customs authorities may apply risk management measures to assess goods traded via e-commerce

Tilleke & Gibbins has updated the Vietnam chapter in the newly released Licensing 2026 guide, published by Lexology Panoramic. The comparative guide provides companies and other interested readers with information on licensing law and practice in various countries around the world. Licensing 2026 provides detailed information on the following topics: Restrictions, laws and licensing arrangements Intellectual property issues: Paris Convention for the Protection of Industrial Property, contesting the validity of licensor’s IP rights, invalidity and expiry of IP rights, security interests, proceedings against third parties, sublicensing, jointly owned IP, first to file, scope of patent protection, trade secrets, copyright Software licensing: Perpetual licensing, legal requirements, user restrictions Royalties and payments, currency conversion, and taxes: Relevant legislation, restrictions, taxation of foreign licensors Competition law issues: Restrictions on trade, legal restrictions, and IP-related court rulings Indemnification, disclaimers, and damages: Prevalence and enforceability of indemnity provisions and contractual waivers of damages Termination: Right to terminate, impact of termination Bankruptcy: Impact of licensee or licensor bankruptcy Dispute resolution: Governing law, arbitration, enforceability, injunctive relief, contractual waivers The Vietnam chapter is available below as a PDF. Readers can gain 30 days of complementary access to the full Licensing 2026 guide and the rest of Lexology Panoramic’s varied offerings through this link.