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Customs and International Trade

Customs and International Trade

Key Contacts

Cambodia

Laos

Myanmar

Thailand

Vietnam

OVERVIEW

Navigating complex trade challenges with clarity and cofidence.

Tilleke & Gibbins’ customs and international trade practice helps domestic and multinational companies navigate complex customs regulations, trade frameworks, and enforcement environments across the region. Drawing on deep regional experience, strong regulatory relationships, and technical expertise, we help clients manage risk, secure trade benefits, and resolve disputes efficiently.

We handle the full range of customs and international trade matters, including clearance, classification, valuation, FTA utilization, rules of origin, excise and tax issues, antidumping, and postclearance audits and appeals. As governments increase scrutiny of preferential schemes and adjust tariff regimes, we offer commercially focused strategies to ensure compliance with bilateral, regional, and WTO standards. Our team also represents local and multinational clients in customs investigations and civil and criminal disputes, working closely with authorities to ensure practical and effective engagement throughout the process.

With extensive experience across diverse industries, we craft tailored solutions that align seamlessly with each client’s operational realities and the complexities of their cross‑border supply chains.

Experience

  • Defended a leading global logistics company in three criminal actions brought by the Thai Customs Department involving potential fines exceeding USD 15 million and secured nonprosecution orders that were subsequently upheld.
  • Advised a global manufacturer on a complex customs dispute concerning the valuation and classification of tire imports under Thailand’s Ministry of Commerce regulations and worked closely with authorities to reach a successful resolution.
  • Represented a world-leading computer technology company in a complex rules-of-origin dispute under the China–Thailand FTA, involving products manufactured in China, shipped through Malaysia, and invoiced by a Singapore-based entity.
  • Represented a leading global producer of vitamins and nutritional supplements in filing more than 200 appeals with Thai Customs, involving rules of origin and tax exemptions under ASEAN trade agreements.
  • Secured favorable Board of Appeals rulings for a multinational defense and security company on the HS classification of identity documents under a government contract, including stays and bank guarantees for assessed duties.
  • Represented a Southeast Asian sugar refinery before the Trade Remedies Authority of Vietnam and prepared evidence demonstrating that no circumvention of trade‑remedy measures had occurred.
  • Advised a Malaysian flexible‑packaging film manufacturer in an antidumping investigation conducted by Vietnamese authorities, prepared submissions and represented the client throughout the proceedings.
  • Advised a multinational chemical manufacturer on antidumping and regional value-content issues under the China–Thailand FTA in connection with a proposed relocation of its production base.
  • Advised a Vietnamese furniture manufacturer on confidentiality obligations when providing information to a foreign government in an antidumping investigation concerning upholstered seating.
  • Assisted an overseas client with importing products from China into Thailand and secured preferential treatment under the ASEAN–China FTA, including preparing country-of-origin documentation for tax and regulatory compliance.
  • Advised a leading VR hardware manufacturer on product importation, labeling requirements, consumer-protection compliance, and regulatory procedures.
  • Advised a global freight forwarder on establishing manufacturing and assembly operations in a Thai free-trade zone, including importer-of-record and exporter-of-record considerations and multiregulatory risk analysis.
  • Advised a global health care company on importing used medical devices into Thailand for refurbishment and reexport, covering customs, excise, and Thai FDA requirements.
  • Assisted a multinational industrial company in self-reporting customs misdeclarations under Thai Customs’ one-stop-service pilot program and achieved significant reductions in surcharges.
  • Assisted a U.S.-based furniture manufacturer during a customs inspection of its factory in Quang Ngai, Vietnam, to verify compliance with export qualification requirements.
  • Advised a Singapore-based tobacco manufacturer on a regional counterfeit-goods investigation involving seizures in Malaysia, Singapore, and Thailand linked to production in Vietnam.
  • Supported an American home and security products manufacturer in an investigation into Vietnamese transshipment and tax-avoidance schemes involving shell entities used to misrepresent the origin of goods.
  • Represented a subsidiary of a global multimodal transportation provider in a THB 24 million (approximately USD 735,000) dispute, and secured emergency relief from Thailand’s Intellectual Property and International Trade Court, enabling the client to remove cargo from its vessel.

PROFESSIONALS

RELATED INSIGHTS

September 22, 2026
Tilleke & Gibbins has contributed the Thailand chapter to Shipping Law 2026 from the International Comparative Legal Guides (ICLG) series published by Global Legal Group. This comprehensive guide provides detailed legal analysis of shipping laws, regulatory frameworks, and maritime dispute resolution across key maritime jurisdictions worldwide. Each chapter follows a structured Q&A format, organized into critical sections covering key aspects of maritime law and practice, including: Marine casualties, collision liability, pollution regimes, salvage, and general average Marine cargo claims, statutory carrier obligations, liability limits, and misdeclaration of cargo Maritime passenger claims, personal injury liabilities, and consumer case procedures Vessel arrest, counter-security, provisional attachment, and maritime liens Evidence preservation, perpetuation procedures, and electronic document disclosure Court jurisdiction, specialized IP&IT litigation, arbitration, and alternative dispute resolution (ADR) Enforcement of foreign court judgments and arbitral awards under the New York Convention 1958 Offshore wind energy initiatives, regulatory permits, and cabotage restrictions Sector developments, including the Landbridge project and decarbonization trends The Thailand chapter, authored by Noppramart Thammateeradaycho and Panchaya Rattanaumnuaishai, examines these topics in detail, highlighting key statutory regimes such as the Carriage of Goods by Sea Act (COGSA), the Arrest of Ships Act, and the jurisdiction of the Central Intellectual Property and International Trade (IP&IT) Court. The complete Thailand chapter is available as a PDF below. The Thailand chapter—and the full Shipping Law 2026 guide—are also freely available on the ICLG website.
September 14, 2026
On August 23, 2026, Vietnam’s National Assembly passed Law No. 11/2026/QH16, amending the country’s Customs Law with effect from March 1, 2027. The amendments represent a substantial reform of Vietnam’s customs-based intellectual property enforcement regime. The reforms come amid considerable external pressure. In its 2026 Special 301 review, the US Trade Representative (USTR) designated Vietnam a “priority foreign country,” citing widespread counterfeiting, weak border enforcement, limited ex officio customs powers, and the absence of controls over goods in transit. Vietnam’s legislative response signals a commitment to bringing its border enforcement practices into line with international expectations. For IP rights holders operating in or through Vietnam, the amended law introduces several tools that substantially strengthen enforcement options at the border. Closing the Transit Gap One of the most consequential amendments is the extension of IP-related customs enforcement to goods in transit. Previously, Vietnam’s customs regime applied IP controls only to goods being imported or exported, a gap the USTR had specifically identified as enabling infringing goods to pass through Vietnamese ports with impunity. Vietnam’s geographic position as a logistics hub for Southeast Asia means that substantial volumes of goods transit its ports and free-trade zones. Extending enforcement to cover these shipments brings Vietnam closer to the standard set by the EU’s customs enforcement regulation and addresses a longstanding concern of multinational brand owners whose goods are frequently counterfeited in the region. Strengthened Suspension and Ex Officio Powers The amended law introduces a dual-track suspension mechanism (Article 73(2)). Customs authorities will suspend clearance upon request by an IP rights holder (or authorized representative) who provides evidence of IP ownership, evidence of infringement, and a financial guarantee. Customs can now proactively suspend clearance on an ex officio basis if, during inspection and monitoring, they discover “clear grounds” to suspect that imported, exported,
August 20, 2026
As part of its membership in Lex Mundi, Tilleke & Gibbins has released the latest edition of its Guide to Doing Business in Thailand, providing an overview of the legal, regulatory, and commercial considerations for companies establishing or expanding operations in Thailand. The 2026 edition offers practical insight into the country’s business environment, investment framework, and operational requirements. The guide covers a wide range of topics relevant to foreign and domestic investors, including: Investment incentives and promotion schemes Financial facilities and banking regulations Exchange controls and money transfers Import and export regulations Business structures and incorporation options Requirements for establishing a business Operational and compliance considerations Business cessation and insolvency procedures Employment and labor laws Taxation Immigration and visa requirements Prepared by Tilleke & Gibbins lawyers across multiple practice areas, the publication outlines key aspects of doing business in Thailand, including foreign investment restrictions, regulatory compliance obligations, corporate structures, employment requirements, and recent legal and economic developments affecting investors. The publication forms part of Lex Mundi’s Country Guides series, a global collection of jurisdiction-specific reference materials prepared by member firms around the world. Together, these guides help companies evaluate opportunities, compare regulatory environments, and plan international business activities across multiple markets. The full Guide to Doing Business in Thailand 2026 is available through the button below.
July 21, 2026
On July 6, 2026, Myanmar’s Ministry of Finance and Revenue introduced revised procedures governing the importation and exportation of goods and vehicles, replacing the framework that had been in place since 2017. The revised procedures were introduced in Notification No. 115/2026, which establishes updated compliance requirements and penalties for importers and exporters, covering licensing, declarations, product specifications, prior arrival of goods, and imports or exports made without the required licenses or permits. Scope Unlike its predecessor (Notification No. 6/2017), which focused primarily on import-related noncompliance, the new notification regulates both import and export activities and introduces a separate penalty schedule for export violations. Exporters are now required to ensure that their exports comply with the approvals stated in export licenses and permits, match the information declared in export declarations, and are supported by the required licenses, permits, and accompanying documents. Import Compliance and Penalties The new notification imposes several compliance requirements on importers. Importers must ensure that the country of origin, branding, labeling, and other product information are consistent with the relevant import license or permit, import declaration, and the imported goods. For vehicles and machinery, the model year must match the year approved by the Ministry of Commerce. Importers must also ensure that goods are not imported before the issuance or after the expiry of the import license or permit, and that the imported quantity does not exceed the approved amount. Failure to comply with these requirements may result in regulatory action. As for the notification’s revised penalties for noncompliance with import licensing requirements, imports made without the required import license, permit, or import declaration may be subject to fines ranging from one to three times the assessable value (AV) of the goods, depending on the category of goods involved. Certain vehicles and machinery, as well as specific
AWARDS & RANKINGS
September 23, 2026
Tilleke & Gibbins has received 14 nominations for the Asialaw Awards 2026. The nominations span jurisdiction-level, practice-area, and individual categories across the region. At the jurisdiction level, Tilleke & Gibbins has been shortlisted in three categories: Cambodia Firm of the Year Laos Firm of the Year Thailand Firm of the Year The firm has also been shortlisted for four regional practice awards: Aviation and Shipping Firm of the Year Corporate and M&A Firm of the Year Dispute Resolution Firm of the Year Technology and Telecommunications Firm of the Year Seven individual nominations recognize lawyers from the firm’s offices in Laos, Thailand, and Vietnam: Prisna Sungwanna, Laos Female Lawyer of the Year Pimvimol Vipamaneerut, Thailand Female Lawyer of the Year Tram Ngoc Bich Nguyen, Vietnam Female Lawyer of the Year John Frangos, Aviation and Shipping Lawyer of the Year, Dispute Resolution Lawyer of the Year Pongpalin Chantrapirom, Dispute Resolution Rising Star of the Year Chusert Supasitthumrong, Labour and Employment Lawyer of the Year The winners will be announced at an awards ceremony in Kuala Lumpur on November 5, 2026. For more information on the Asialaw Awards 2025 and to browse a full list of the nominees, please visit the Asialaw website.
May 11, 2026
Tilleke & Gibbins has continued to show excellent performance in the recently released Benchmark Litigation 2026 rankings for dispute resolution firms in the Asia-Pacific region. The rankings include two jurisdictions where Tilleke & Gibbins is active: Thailand and Vietnam. Firm Rankings A full summary of the firm’s rankings is provided below: Thailand Commercial & Transactions – Tier 1 Government & Regulatory – Tier 1 Labor & Employment – Tier 1 Intellectual Property – Tier 1 Trade & Customs – Tier 2 Vietnam Commercial & Transactions (Foreign Firms) – Tier 1 Intellectual Property (Foreign Firms) – Tier 1 Labor & Employment (International Firms) – Highly Recommended (top tier awarded in this category) White Collar Crime – Recommended (top tier awarded in this category) Energy & Construction (Foreign Firms) – Tier 2 International Arbitration – Tier 2 Individual Rankings The 2026 edition also recognizes 12 Tilleke & Gibbins lawyers in Thailand—more than any other firm in the jurisdiction—and four in Vietnam. Thailand Alongkorn Tongmee – Trade & Customs Chitchai Punsan – Commercial & Transactions Chusert Supasitthumrong – Labor & Employment John Frangos – Commercial & Transactions Noppramart Thammateeradaycho – Shipping Nuttaphol Arammuang – Intellectual Property Piyawat Vitooraporn – Commercial & Transactions Pongpalin Chantrapirom – Commercial & Transactions Suebsiri Taweepon – Intellectual Property Suruswadee Jaimsuwan – Commercial & Transactions Thawat Damsa-ard – Commercial & Transactions Tiziana Sucharitkul – Commercial & Transactions, Government & Regulatory Vietnam Duc Anh Tran – Commercial & Transactions Linh Duy Mai – Intellectual Property Loc Xuan Le – Intellectual Property Tu Anh Tran – Commercial & Transactions Benchmark Litigation’s annual research is based on interviews with dispute resolution specialists and clients, as well as analysis of recent casework and market developments. To view the full results, please visit the Benchmark Litigation websites for Thailand and Vietnam.