You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

HOME
//
SERVICES
//
Customs and International Trade

Customs and International Trade

Key Contacts

Cambodia

Laos

Myanmar

Thailand

Vietnam

Jay Cohen

     +855 23 964 210

     [email protected]

Prisna Sungwanna

     +66 2056 5656

     [email protected]

Yuwadee Thean-ngarm

     +95 9 772 440 002

     [email protected]

Chitchai Punsan

     +66 2056 5779

     [email protected]

Michael Ramirez

     +66 2056 5794

     [email protected]

Loc Xuan Le

     +84 24 3275 3959

     [email protected]

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.

Case Studies
Thailand | Corporate/M&A, Competition and Trade

Assisted Kuehne+Nagel with Thai Elements of Regional Acquisition of City Zone Express

Worked with Stephenson Harwood LLP and acted as Thai legal counsel to Kuehne+Nagel in connection with its USD 67.4 million regional acquisition of City Zone Express from Chasen Holding Ltd.

Read More

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

December 17, 2025
Tilleke & Gibbins has contributed the Thailand chapter to International Trade 2026, published by Chambers and Partners. International Trade 2026 provides an overview of international trade laws and regulations across major jurisdictions. The guide is designed as a practical reference for businesses, in-house counsel, and legal practitioners dealing with cross-border trade, customs, and regulatory compliance. The Thailand chapter examines key aspects of Thailand’s international trade framework, including: WTO membership, plurilateral arrangements, and free trade agreements Customs authorities, enforcement agencies, and customs regulations Trade sanctions regimes and compliance obligations Export controls, restricted persons, and licensing requirements Antidumping, countervailing duties, and safeguard measures Investment security mechanisms and regulatory oversight Subsidy and incentive programs for domestic production Standards, technical requirements, and sanitary and phytosanitary measures Geographical protections and other trade-related regulatory measures The chapter also highlights recent developments and pending regulatory changes affecting trade and investment in Thailand. Chambers’ International Trade 2026 guide brings together contributions from leading law firms worldwide, offering up-to-date, jurisdiction-specific insight into the evolving global trade environment. Tilleke & Gibbins also contributed the Vietnam chapter to International Trade 2026. A PDF of the Thailand chapter can be downloaded through the button below, and the full International Trade 2026 guide is available for free on the Chambers and Partners website.
Read More
December 17, 2025
Tilleke & Gibbins has authored the Vietnam chapter in International Trade 2026, published by Chambers and Partners. The guide offers comprehensive coverage of international trade regulation in leading jurisdictions and serves as a practical resource for organizations engaged in global trade and investment. The Vietnam chapter addresses a wide range of trade-related issues, including: WTO participation and regional and bilateral trade agreements Customs administration, enforcement, and applicable legal instruments Sanctions regimes and enforcement authorities Export controls, sensitive exports, and licensing requirements Antidumping and countervailing duty investigations and reviews Investment security mechanisms and notification requirements Subsidies, incentives, and measures affecting domestic production Standards, technical requirements, and sanitary and phytosanitary measures Geographical indications and other regulatory measures affecting trade In addition to outlining the current regulatory landscape, the chapter discusses recent developments and anticipated changes relevant to businesses trading with or operating in Vietnam. Chambers’ International Trade 2026 guide brings together contributions from leading law firms worldwide, offering up-to-date, jurisdiction-specific insight into the evolving global trade environment. Tilleke & Gibbins also contributed the Thailand chapter to International Trade 2026. A PDF of the Vietnam chapter can be downloaded through the button below, and the full International Trade 2026 guide is available for free on the Chambers and Partners website.
Read More
December 8, 2025
On November 18, 2025, Thailand’s Ministry of Finance issued an announcement that revises and expands the scope of goods that may be imported duty-free for educational, research, and cultural purposes, streamlining the framework for institutions and organizations engaged in academic and scientific activities. The announcement, which took effect the following day, amends customs duty exemptions under section 12 of the Customs Tariff Decree B.E. 2530 (1987). Expanded Institutional Coverage The announcement broadens the types of entities eligible to import duty-free goods. Under the revised framework, the Ministry of Higher Education, Science, Research and Innovation (MHESI) now certifies imports for educational and research purposes by: Public and private educational institutions operating under the National Education Act; Government agencies with statutory mandates for education and research; and Associations and foundations whose objectives include educational research. This expansion recognizes a wider range of organizations engaged in knowledge-based activities and removes previous limitations that may have excluded certain nonprofit entities. To qualify for duty exemption, goods must be imported specifically for educational and research use, as certified by the MHESI. Additionally, equivalent goods must not already be available from domestic producers, although the certifying ministry may approve imports of domestically available items if it determines that foreign procurement is critically necessary. Categories of Duty-Free Goods The announcement specifies seven categories of goods eligible for duty exemption: Newspapers, printed materials, and documents Art objects and collectibles related to education, science, or culture Audiovisual equipment for educational, scientific, or cultural purposes Scientific materials, instruments, and equipment Goods for persons with disabilities Musical instruments, sports equipment, and skill-enhancement tools Art and architecture education equipment Qualification Procedures Before importing goods under this exemption, operators must secure certification from the MHESI. This certification process requires demonstrating that the goods will be used for educational or research purposes and,
Read More
December 4, 2025
Thailand has expanded the circumstances under which state agencies may bypass competitive bidding procedures to address urgent security challenges. On November 28, 2025, Thailand’s Ministry of Finance published the Ministerial Regulation Determining Cases of Procurement by Specific Method (No. 6) B.E. 2568 in the Royal Gazette, introducing a new pathway for procuring supplies and services needed to address cyber and military threats that may affect the stability of government agencies or the nation. For technology vendors, cybersecurity firms, and defense contractors, this regulatory change creates immediate opportunities to engage directly with government buyers facing urgent security challenges. New Fast-Track Category for Security Threats The regulation amends Thailand’s Public Procurement and Supplies Management Act B.E. 2560 (2017) to add a new category of procurement that qualifies for the “specific method”—a noncompetitive, direct selection process. Previously, agencies could use this expedited method only in limited circumstances, such as emergencies, cases with proprietary technology requirements, or national security operations. The new provision explicitly covers procurement of supplies related to preventing or resolving cyber or military threats that could impact the stability of a state agency or the country. This addition recognizes the urgent nature of modern security challenges, where competitive bidding timelines may leave agencies vulnerable during critical threat windows. State agencies dealing with active cyberattacks, preparing defensive measures against anticipated threats, or responding to military security concerns can now move directly to negotiate with qualified vendors rather than conducting lengthy public tender processes. Vendor Considerations Vendors offering cybersecurity solutions now have a regulatory avenue to work directly with government clients when stability concerns are present. These solutions include threat detection systems, anti-ransomware tools, incident response services, firewalls, and security consulting. Similarly, defense contractors providing military equipment or specialized security supplies can pursue direct engagement channels where traditional procurement methods would create
Read More
AWARDS & RANKINGS
September 12, 2025
The 2025/2026 edition of the IFLR1000 Asia-Pacific rankings, released by International Financial Law Review (IFLR), highlights Tilleke & Gibbins’ continued excellence in financial and corporate transactional work. The firm has maintained its strong rankings across multiple jurisdictions and practice areas while achieving notable upgrades and new recognitions, reaffirming its position as a leading firm in the Asia-Pacific region. This year, Tilleke & Gibbins received firmwide rankings in key jurisdictions, including: Thailand Banking & Finance—Tier 3 Capital Markets: Debt—Tier 3 Capital Markets: Equity—Tier 3 M&A—Tier 2 Project Development—Tier 2 Restructuring & Insolvency—Tier 3 Vietnam Banking & Finance—Tier 4 M&A—Tier 3 Project Development—Tier 3 Cambodia Financial & Corporate—Tier 2 Project Development—Tier 2 Laos Financial & Corporate—Tier 2 In addition to these firmwide rankings, Tilleke & Gibbins had several standout individual recognitions, with 12 lawyers honored in the 2025/2026 individual rankings—an increase from last year’s 10. This year’s results include upgraded rankings for John Frangos and new rankings for Charupat Boon-Long, Derrick Khoo, Prisna Sungwanna, and Saravut Krailadsiri. The full list is as follows: Charunun Sathitsuksomboon—Highly Regarded, M&A, Thailand; Women Leader Charupat Boon-Long—Rising Star, M&A, Thailand (new ranking) David Mol—Rising Star, Corporate and M&A, Cambodia Derrick Khoo—Rising Star (Partner), Financial and Corporate, Thailand (new ranking) Jay Cohen—Highly Regarded, Banking, Cambodia John Frangos—Highly Regarded, Restructuring & Insolvency, Thailand (upgraded ranking) Niti Muangkote—Rising Star, Financial & Corporate and Project Development, Laos; Highly Regarded, Banking & Finance, Thailand Prisna Sungwanna—Highly Regarded, Financial & Corporate, Laos (new ranking) Saithong Rattana—Notable Practitioner, Project Development and M&A, Laos Santhapat Periera—Highly Regarded, Banking & Finance and M&A, Laos; Highly Regarded, Banking & Finance, Thailand Saravut Krailadsiri—Notable Practitioner, Thailand (new ranking) Tram Ngoc Bich Nguyen—Highly Regarded, M&A, Vietnam To see the full set of IFLR1000 rankings for Tilleke & Gibbins’ jurisdictions, please see the Cambodia, Laos, Thailand, and Vietnam pages
Read More
September 3, 2025
Tilleke & Gibbins is honored to announce that the firm has been shortlisted for three prestigious categories at the Asialaw Awards 2025. This year’s shortlist reflects the outstanding work of the firm’s teams across Southeast Asia and highlights their ongoing commitment to delivering exceptional client service in the region. In the firmwide category, Tilleke & Gibbins was nominated for: Cambodia Firm of the Year Laos Firm of the Year In the individual category, Prisna Sungwanna was shortlisted for Laos Female Lawyer of the Year, joining an impressive field of nominees from other leading firms. The Asialaw Awards celebrate the most outstanding firms and lawyers across the Asia-Pacific region. The 2025 winners are set to be announced at an awards ceremony in Ho Chi Minh City in November. For more information on the Asialaw Awards 2025 and to browse a full list of the nominees, please visit the Asialaw website.
Read More
July 21, 2025
Tilleke & Gibbins has been nominated for Southeast Asian Firm of the Year at Law.com’s Asia Legal Awards 2025. This nomination follows the firm’s win last year and reflects the team’s ongoing commitment to delivering exceptional legal services across the region. The winner will be announced at the in-person awards ceremony in Singapore on September 10, 2025. For more information on the Asia Legal Awards 2025, and to browse the full list of nominees in all categories, please visit the Law.com International website.
Read More