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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

February 27, 2026
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
February 25, 2026
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.
February 20, 2026
On February 2, 2026, Myanmar’s Ministry of Finance and Revenue issued Notification No. 19/2026, reducing the customs duty rate to 0% for certain battery‑electric vehicles, machinery, and related spare parts, applicable from February 2, 2026, through March 31, 2026. Under the notification, imports of battery‑electric special‑purpose vehicles, battery‑electric industrial machinery, and associated spare parts listed in the notification’s annex are eligible for a zero‑percent customs duty rate. These items must be supported by technical recommendations from the Ministry of Electric Power and a recommendation from the Ministry of Industry. The notification applies to a broad range of battery electric equipment, including the following categories: Special purpose vehicles, such as crane trucks, mobile drilling trucks, concrete mixers, mobile clinics, broadcast vans, and street‑cleaning vehicles. Heavy machinery, including excavators, bulldozers, loaders, cranes, rollers, forklifts, and port handling equipment. Spare parts, covering 16 specified categories, including key components such as chargers, inverters, and controllers. Importers and businesses using electric‑powered industrial equipment should review the scope of the eligible items and confirm whether their planned imports fall within the lists covered by the notification.
January 21, 2026
Spurred by global geopolitics and Canada’s Indo-Pacific Strategy, which aims to forge deeper ties with ASEAN, Canadian companies have been showing growing interest in Thailand and Southeast Asia in recent years. To understand the opportunities offered by the region, we sat down with Andrew Stoutley, a Toronto native and the chief operating officer of Tilleke & Gibbins, a leading Southeast Asian regional law firm with over 130 years of history in Thailand. Q: Why are Canadian companies looking at Thailand and Southeast Asia right now? A: Two reasons stand out. First, diversification has moved up the agenda. Many Canadian companies want options outside North America due to tariff volatility and policy uncertainty in the United States, as well as questions around the next Canada–United States–Mexico Agreement mandatory joint review. At the same time, the shift of global production from China to Southeast Asia is accelerating, driven by rising costs, geopolitics, and the need to avoid overreliance on a single market. As a result, Canadian companies are looking for a second production base or a regional hub, and Thailand and its neighbors are natural choices given their manufacturing depth, location, and established supply chains. Second, Canada’s own efforts in the region are gaining traction. The Indo-Pacific Strategy has led to more on-the-ground support, including larger trade missions, upgraded diplomatic posts, and new financing options. Export Development Canada (EDC) now has a presence in Bangkok, giving Canadian companies a direct line to financing and insurance in Thailand. There’s also steady progress on trade frameworks like the recently signed Canada–Indonesia Comprehensive Economic Partnership Agreement (which will come into effect pending domestic procedures), ongoing negotiations of a Canada–ASEAN FTA, and the exciting announcement about the launch of negotiations of a Canada–Thailand FTA. Together, these developments have the potential to make it much easier
AWARDS & RANKINGS
December 17, 2025
Tilleke & Gibbins is pleased to announce that Jay Cohen and John Frangos have been recognized in the Lexology Index: Client Choice 2026 report as two of the world’s leading practitioners in their respective fields. Jay Cohen is recognized for his work in franchising, while John Frangos is cited for outstanding work in investigations. The Client Choice awards highlight lawyers who stand out for excellence in client care and the quality of their service. Established in 2005, Client Choice is distinctive in that winners are selected solely based on nominations from corporate counsel. Only one lawyer per practice area is recognized in each jurisdiction. This recognition reflects sustained commitment that Jay and John have shown to delivering practical, client-focused advice and achieving strong outcomes across complex and often sensitive matters. The full Lexology Index: Client Choice 2026 results are available on the Lexology website.
December 12, 2025
Tilleke & Gibbins has maintained its strong market position in the newly released Chambers Asia-Pacific 2026 rankings, with six Band 1 honors in core practices and consistently strong performance across the entire region. In addition to the exceptional practice-area rankings, 33 lawyers were recognized across 11 practice areas.
December 1, 2025
Tilleke & Gibbins is pleased to announce that the firm has been honored with two awards at the 2025 Lexology Index Awards in London, this time picking up both the Thailand and Vietnam Country Awards. Formerly known as the Who’s Who Legal Awards, the Lexology Index Awards celebrate outstanding achievements by firms and individuals identified through Lexology’s extensive global research process. Tilleke & Gibbins’ continued success in this forum reflects the exceptional expertise and dedication of its team, whose commitment to delivering the highest caliber of legal services continues to set a benchmark in the industry. The firm extends its gratitude to its talented professionals and valued clients for their continued trust and support. A full list of the winners of the 2025 Lexology Index Awards is available on the Lexology website.
November 20, 2025
Tilleke & Gibbins is pleased to share that Asia Business Law Journal (ABLJ) has released its A-List of Thailand’s Top 100 Lawyers and its exclusive Legal Icons list for 2025. This year, Darani Vachanavuttivong has again been named a Legal Icon, recognizing her as one of the most distinguished professionals in Thailand’s legal community. In addition, nine other Tilleke & Gibbins lawyers have been named among Thailand’s Top 100 Lawyers. The full list of honorees is: Alan Adcock Charunun Sathitsuksomboon Chusert Supasitthumron (new ranking) Athistha (Nop) Chitranukroh Darani Vachanavuttivong (Legal Icon) Kobkit Thienpreecha Nuttaphol Arammuang Pimvimol (June) Vipamaneerut Thawat Damsa-ard Tiziana Sucharitkul The ABLJ A-List is compiled through extensive research, including nominations and feedback from in-house counsel worldwide and international law firm partners who focus on Thailand. The editorial underscores the demand for lawyers with unmatched expertise, a dedication to quality, and a proven ability to deliver strategic, innovative solutions. To view the full list and the accompanying editorial analysis, please visit the ABLJ website.