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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

November 26, 2025
On November 21, 2025, Myanmar’s Ministry of Commerce (MOC) issued Notification No. 103/2025 promulgating the Geographical Indication Rules (GI Rules), establishing a comprehensive framework for the registration and administration of geographical indications (GI), which are primarily governed by the Trademark Law of 2019. On the same day, the MOC released Notification No. 104/2025 specifying the required forms for GI-related matters. The GI Rules establish a comprehensive set of procedures for the entire GI application process, including filing applications, oppositions, cancellations, and invalidations, and appointing a local representative for GI-related matters. Under the Trademark Law and the GI Rules, domestic and foreign legal entities (organizations) that formally represent a defined group of stakeholders (such as producers or manufacturers of natural products or resources, agricultural products, handicrafts, or industrial products) and other competent authorities from government departments are eligible to apply for GI registration with the Intellectual Property Department (IPD) in Myanmar. Application A GI application can be submitted in either English or Myanmar language electronically, in person, or via post. Foreign applicants seeking to register a GI in Myanmar are required to submit a copy of the registration certificate from their country of origin with the GI application. This certificate must explicitly state the GI name of the protected product. Notably, foreign applicants are mandated to appoint a local representative in Myanmar to act on their behalf for GI-related matters with the IPD and appeal-related matters with the IP Agency. The form for appointing the local representative must be duly notarized in the applicant’s home country to ensure its legal validity and acceptance in accordance with the GI Rules. Application for Use of GI Logo Pursuant to the GI Rules, any interested individual, local or foreign, may submit an application to the IPD for authorization to use the GI logo,
November 12, 2025
Thailand’s Customs Department has announced the cancellation of the longstanding de minimis exemption, which waives import duties on goods valued at THB 1,500 or less, as of January 1, 2026. This policy shift will directly impact e-commerce, logistics, and retail sectors, and will have wide-ranging implications for any company involved in cross-border trade with Thailand. Background Under current regulations, imported goods with a customs value (cost, insurance, and freight, or “CIF”) of THB 1,500 or less are exempt from import duties. This has been a cornerstone of the cross-border e-commerce model, allowing for the duty-free import of millions of small parcels. Under the new policy effective January 1, 2026, all imported goods, regardless of value, will be subject to assessment for import duties upon entry into Thailand. The stated rationale for this change is to create fair competition for Thai small and medium-sized enterprises (SMEs), which must pay VAT and other costs on their goods, putting them at a price disadvantage against foreign sellers who utilize the de minimis loophole. Business Implications This policy change will create new costs, compliance burdens, and operational challenges. For foreign e-commerce sellers and platforms: The most direct impact will be the addition of import duties to low-value items. Assuming the costs are passed on to the consumer, the higher prices and potentially more complex or slower customs clearance processes could lead to increased cart abandonment and reduced consumer demand. Businesses should review their pricing models and develop a clear strategy for calculating, declaring, and paying these new duties. For logistics providers and customs brokers: The administrative burden will be considerable. Carriers that previously handled millions of nondutiable parcels will now be required to process them for duty assessment and collection. This may necessitate new IT systems and streamlined processes to avoid delays at
November 7, 2025
Thailand and the United States signed a memorandum of understanding (MOU) titled “Cooperation to Diversify Global Critical Minerals Supply Chains and Promote Investments” on October 26, 2025, signaling a new strategic alignment aimed at developing Thailand’s mineral sector, particularly in rare earth elements (REEs). The MOU has implications for investments in technology, manufacturing, and other related sectors. This update outlines the key provisions of the MOU and the potential opportunities and legal navigating points for businesses. Objectives The primary driver of this agreement is the US initiative to diversify global supply chains for critical minerals and reduce reliance on current market leaders, particularly China. For Thailand, it represents a major opportunity to attract high-tech investment and develop its downstream processing industries. The cooperation is set to focus on five main areas: Technical knowledge: Exchange of technical expertise and international best practices to strengthen Thailand’s mining and processing sector. Joint cooperation: Establishing workshops, seminars, and scientific collaboration to boost innovation. Regulatory practice: Promoting good governance and streamlining regulatory and licensing procedures. Information sharing: Sharing data on potential projects and global market prices. Full-value chain: The MOU covers the entire mineral lifecycle, from exploration and extraction to processing, refining, and recycling. “First Opportunity to Invest” Clause The most debated provision within the MOU states that “participants expect to have the first opportunity to invest . . . in critical minerals assets that may be sold in Thailand.” Business implications: This clause is widely interpreted as granting US companies a first look or preferential access to investment opportunities in Thailand’s critical minerals sector. This could be a significant advantage for US-based or affiliated companies in mining, technology, and energy seeking to secure a foothold in a developing REE supply chain. Thai government position: Thai officials, including the prime minister, have publicly clarified
October 24, 2025
Thailand currently lacks a specific franchise act. Consequently, the legality of any franchise agreement is determined by its compliance with various existing laws, such as the Civil and Commercial Code, the Trademark Act B.E. 2534 (1991) (as amended), and the Unfair Contract Terms Act B.E. 2530 (1997). Thailand is a freedom-to-contract jurisdiction. This allows for a high degree of flexibility and autonomy in contractual arrangements, provided that the terms do not violate any laws or public policy and do not fall under the scope of unfair contract terms. Given this, the requirement for fairness in franchise agreement terms often leads to uncertainty, but decisions from the Trade Competition Commission of Thailand (TCCT) can provide guidance on whether specific contentious terms are in fact fair.  One issue worth examining in this light is the inclusion of terms on nonrefundable franchise fees and strict purchasing conditions. Franchise Fee: Unfair to Refuse Refund? Nonrefundable franchise fees represent a significant upfront investment for franchisees, often becoming a point of contention if the franchise relationship deteriorates or the franchisor ceases operations. Their fairness and enforceability are frequently scrutinized by regulatory bodies like the TCCT, highlighting the critical balance between contractual freedom and franchisee protection. Faced with one such case, the TCCT considered whether it was unfair for the franchisor to refuse to refund the franchise fee after the franchisor ceased operations.  The franchisee had entered into a service agreement on August 2, 2021, and begun operating on October 9, 2021. However, by November 21, 2023, the franchisee was notified that the system would be shut down for maintenance, and by December 26, 2023, the franchisor announced the cessation of operations due to financial losses. The franchisee then requested a refund of the franchise fee. Unfortunately for the franchisee, the TCCT found that the franchisor’s
AWARDS & RANKINGS
May 13, 2025
Tilleke & Gibbins has been recognized in the In-House Community (IHC) Firms of the Year 2024, earning accolades across 19 categories in Thailand and Vietnam. The results, based on surveys of in-house counsel across Asia, reflect client perspectives on the quality and responsiveness of legal services in key practice areas. The firm received 11 Firm of the Year awards and two honorable mentions in Thailand, along with six Firm of the Year awards in Vietnam. Notably, Tilleke & Gibbins was named “Most Responsive International Law Firm” in both jurisdictions—an acknowledgment that underscores the firm’s longstanding commitment to client service. Firm of the Year – Thailand Most Responsive International Law Firm Antitrust/Competition Banking and Finance Employment Energy and Projects Intellectual Property International Arbitration Litigation and Dispute Resolution Real Estate and Construction Taxation Technology, Media, and Telecommunications Honorable Mention: Capital Markets Honorable Mention: Corporate and M&A Firm of the Year – Vietnam Most Responsive International Law Firm Employment Intellectual Property International Arbitration Litigation and Dispute Resolution Technology, Media, and Telecommunications The IHC Firms of the Year rankings are determined through responses from thousands of in-house counsel and corporate decision-makers in Asia and the Middle East. Tilleke & Gibbins is honored to receive this recognition from the clients and peers it serves across the region.
April 18, 2025
Asian Legal Business has released its 2025 “Employer of Choice” rankings, and Tilleke & Gibbins has once again secured top honors as a premier employer in the legal sector in both Thailand and Vietnam. This marks the 13th consecutive year that the firm has been recognized as Employer of Choice in Thailand and the 11th time in Vietnam.
April 1, 2025
Tilleke & Gibbins has been recognized in 10 categories at the 2025 Thailand Law Firm Awards from Asia Business Law Journal (ABLJ). These awards celebrate the country’s top law firms across key practice areas, as well as a separate category for the best overall firms. This year, Tilleke & Gibbins was named a leader in: Best Overall Law Firms Aviation Competition & Antitrust Data Compliance & Cybersecurity ESG (Environmental, Social, and Governance) Healthcare & Life Sciences IP Prosecution Private Equity & Venture Capital Shipping & Maritime Technology, Media & Telecoms The awards were determined by ABLJ’s research team, which evaluates law firms based on their recent work, client feedback, and standing in the market. ABLJ is a legal publication in Asia, providing in-depth coverage of legal and business developments across the region. Its annual Thailand Law Firm Awards highlight excellence in legal practice and industry leadership. For more details and the full list of winners, please visit the Asia Business Law Journal website.
February 26, 2025
Tilleke & Gibbins has been shortlisted for two prestigious recognitions in the Chambers Asia-Pacific and Greater China Region Awards 2025, receiving nominations for both Thailand Firm of the Year and Vietnam Firm of the Year. The Chambers Asia-Pacific and Greater China Region Awards recognize preeminent law firms demonstrating outstanding work, impressive strategic growth, and excellence in client service across the region. The Thailand nomination marks the firm’s fifth consecutive shortlisting and eleventh since 2010, demonstrating Tilleke & Gibbins’ sustained excellence and leadership in the Thai legal market. For Vietnam, this is the second consecutive year the firm has been recognized, further cementing its reputation in this dynamic market. The winners will be announced at an awards ceremony in Singapore on May 30, 2025. To learn more about the Chambers Asia-Pacific and Greater China Region Awards 2025 and browse the full list of nominations, please visit the Chambers and Partners website.