It is a common misconception that importers will never win classification assessments by the Thai Customs Department. However, this belief is far from the truth. Importers can indeed prevail in customs assessments, and one of the most effective tools at their disposal is the World Customs Organization’s (WCO) Explanatory Notes. The WCO’s Explanatory Notes are an indispensable resource for understanding the Harmonized System (HS) of tariff nomenclature. These notes provide detailed commentary on the scope of each heading, including lists of main products included and excluded, technical descriptions, and practical guidance for identifying goods. By leveraging these notes, importers can ensure accurate classification of their goods, which is crucial for fair customs assessments. Understanding the Explanatory Notes The Explanatory Notes serve as the official interpretation of the Harmonized System at the international level. They offer clarity on the classification of goods, which can significantly impact the duties and taxes imposed on imports. For instance, the notes provide insights into the properties, methods of production, and uses of various goods, helping importers to classify their products correctly and avoid misclassification disputes. Thailand’s Customs Tariff Decree holds that the classification interpretation must follow the General Rules for Interpretation together with the Explanatory Notes to the Harmonized System of the WCO. Most Thai Supreme Court decisions on classification also refer to the WCO’s Explanatory Notes and past rulings as the basis of their decisions. Successful Appeals There have been numerous instances of importers successfully appealing customs assessments by relying on the Explanatory Notes. For example, one importer of electronic components was initially assessed a higher duty due to misclassification. By presenting evidence from the Explanatory Notes that accurately described the components, the importer was able to demonstrate the correct classification and secure a favorable reassessment. Practical Steps for Importers To minimize the risk of misclassification in customs assessments, importers should: Familiarize

On February 20, 2025, the National Assembly of Vietnam made public the executed Resolution 170/2024/QH15, which outlines special mechanisms and policies to address difficulties and obstacles related to notable real estate projects and land issues in Da Nang, Ho Chi Minh City, and Khanh Hoa Province. This resolution, with an effective date of April 1, 2025, aims to resolve issues identified in inspection conclusions, audits, and court judgments, including 1,313 cases of land-use term violations in Da Nang. Solutions Resolution 170 provides a variety of mechanisms and policies to clear the way for projects to proceed with implementation. These may include, depending on the specific location, the following solutions. For issued Land Use Rights Certificates (LURC) that violate the land-use term for business production land in Da Nang: For projects that have already been invested in and utilized, the land-use terms in the LURC may be adjusted to 50 years from the date of the decision on land allocation, land lease, conversion of land use purpose, or actual land handover. For continued use of land, determining land prices, and calculating land use fees and land rental fees applicable to a list of projects in Da Nang, Ho Chi Minh City, and Khanh Hoa Province: The city/provincial People’s Committees will review and complete, within their authority, the procedures related to land, investment, construction, environment, and forestry of such projects in accordance with the current laws. Projects that meet legal and regulatory requirements after thorough review and compliance checks will be allowed to continue, provided they are aligned with urban planning, environmental standards, and national security requirements. In addition, investors must fulfill applicable financial obligations, including land use fees and land rental payments, which will be reassessed and collected based on the land price tables applicable in Da Nang, Ho Chi Minh City, and Khanh Hoa

Vietnam’s Decree No. 163/2024/ND-CP (Decree 163), which has been in full effect since January 1, 2025, provides crucial guidance on the implementation of Vietnam’s 2023 Telecom Law. Decree 163 replaced Decree No. 25/2011/ND-CP dated April 6, 2011 (Decree 25), which guided the implementation of the previous 2009 Telecom Law, and introduces many notable changes to the regulations on telecom service provision. Some key changes that will impact businesses engaged in the telecom sector in Vietnam are detailed below. 1. Classification of Telecom Services The classification of telecom services into “basic telecom services” and “value-added telecom services” has been retained, in alignment with Vietnam’s WTO commitments in the telecom sector. However, Decree 163 expands the scope of both categories, as follows: Basic telecom services: “Transmission services for machine-to-machine (M2M) communication” and “leasing services of all or part of the telecom network” are added. “Image transmission services” is changed to “transmission services for radio and television.” Value-added telecom services: “Data center services,” “cloud computing services,” and “basic telecom services over the internet” (also known as over-the-top (OTT) telecom services) are added. 2. M2M Communication Services Since M2M communication services are classified as basic telecom services, without exception, they are subject to the same regulatory framework. Specifically: Cross-border provision: M2M communication services provided across borders must be conducted through a commercial agreement with a Vietnamese telecom enterprise licensed to provide telecom services with an international communication scope. Onshore provision: Onshore M2M communication services will require a telecom license. 3. New Telecom Services (Data Center, Cloud, and OTT Telecom Services) The 2023 Telecom Law adopted a light-touch management approach for data center, cloud, and OTT telecom services by not requiring the same licensing as previously regulated value-added telecom services, but instead mandating registration or notification before service provision. Decree 163 offers clearer guidance on this approach, specifically: Cloud and OTT telecom services: Both onshore

Thailand ratified the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards on December 21, 1959, with the Convention coming into force on March 20, 1960. This ratification was a significant step in aligning Thailand’s arbitration framework with international standards, facilitating the recognition and enforcement of foreign arbitral awards in the country. In Thailand, the enforcement of both domestic and international arbitral awards is governed by the Arbitration Act B.E. 2545 (2002), which is based on the first version of the UNCITRAL Model Law on International Commercial Arbitration of 1985 (as opposed to the latest version from 2006). However, unlike Australia, Hong Kong, and Singapore, Thailand is not an UNCITRAL Model Law country. While Thailand’s Arbitration Act is influenced by the UNCITRAL Model Law, it incorporates certain local contexts that require interpretation alongside Thai court rulings. The Arbitration Act also confirms the authority of arbitral tribunals to grant interim measures, reinforcing tribunals’ power in managing disputes effectively. Additionally, the act incorporates principles from the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards (1958). This article explores the key procedural steps, timeframes, and practical challenges associated with the enforcement of arbitral awards under Thailand’s legal framework. Procedures for Enforcement of Arbitral Awards in Thailand The enforcement of arbitral awards in Thailand follows the procedures outlined in the Arbitration Act: Application to the competent court: Under the Arbitration Act, parties seeking enforcement must submit a petition to the Thai courts within three years of the award having become enforceable. The application must include the original or certified copies of the arbitral award and the arbitration agreement, along with translations if necessary. In Thailand, the choice of court for filing the arbitral award depends on the nature of the disputed contract. If the contract concerns public services, concessions, or agreements

Tilleke & Gibbins has contributed the Vietnam chapter to Data Protection 2025, a comprehensive comparative guide in the Law Over Borders series from Global Legal Post. This Q&A-style resource offers detailed insights into data protection regulations across multiple jurisdictions, serving as an essential reference for organizations managing personal data in today’s global business environment. The Vietnam chapter examines the evolving data protection landscape in Vietnam, including analysis of relevant provisions in the Cybersecurity Law, the Law on Information Technology, and the upcoming Personal Data Protection Decree. The chapter addresses key aspects of data protection through the following topics: Regulatory framework: Analysis of national laws regulating personal data, jurisdictional scope, application to different entities, and regulated data processing activities. Data categories and processing: Overview of regulated personal data types, special categories requiring enhanced protection, and lawful processing requirements. Compliance requirements: Explanation of controller and processor obligations, technical and organizational measures, and data subject rights. Commercial communications and international transfers: Rules governing direct marketing and cross-border data flows. Regulatory oversight: Details on enforcement powers, investigation procedures, sanctions, and remedies for noncompliance. Tilleke & Gibbins also contributed the Thailand chapter to Data Protection 2025. Readers can access the complete Data Protection 2025 guide through Global Legal Post’s Law Over Borders platform.

Tilleke & Gibbins has contributed the Thailand chapter to Data Protection 2025, a newly published comparative guide from Global Legal Post’s Law Over Borders series. This comprehensive Q&A-style resource provides insights into data protection regulations across multiple jurisdictions worldwide, offering valuable guidance for businesses navigating the complex landscape of global data privacy requirements. The Thailand chapter offers a detailed analysis of the country’s data protection framework, with particular focus on the Personal Data Protection Act (PDPA) that came into full effect in 2022. The chapter addresses key aspects of data protection in Thailand through the following topics: Regulatory framework: National laws governing personal data, scope of application, territorial reach, and regulated operations. Data categories and protection: Types of personal data covered, special categories subject to enhanced protection, and processing requirements. Compliance obligations: Requirements for lawful processing, organizational responsibilities, and data subject rights. Marketing and cross-border considerations: Rules for commercial communications and international data transfers. Enforcement mechanisms: Regulatory powers, investigation procedures, sanctions, and remedies for noncompliance. Tilleke & Gibbins also contributed the Vietnam chapter to Data Protection 2025. Readers can access the complete Data Protection 2025 guide through Global Legal Post’s Law Over Borders platform.

On February 4, 2025, Thailand’s Board of Investment (BOI) issued Announcement No. Por. 3/2568, introducing updated qualifications, criteria, and conditions for long-term resident (LTR) visas. The updated requirements took effect immediately upon issuance of the announcement. The LTR program is intended to stimulate the economy and attract high-potential foreign nationals to Thailand, and these latest updates aim to expand access to a wider range of experts, investors, and executives to reinforce Thailand’s foreign talent pool and enhance its competitiveness. The recent updates primarily affect three categories under the LTR visa program: work-from-Thailand professionals, wealthy global citizens, and high-skilled professionals, as detailed below. Work-from-Thailand Professionals The updated LTR visa program includes some changes to the eligibility criteria for visa applicants in the work-from-Thailand professionals category: The revenue requirement for visa applicants’ employers is now USD 50 million over a three-year period, down from USD 150 million previously. Eligible foreign employers now include wholly owned subsidiaries of: companies listed on any stock exchange in any country; or private companies that have been in operation for at least three years and have generated a combined revenue of at least USD 50 million over the past three years. There are no longer work experience requirements. The other requirements remain the same. Wealthy Global Citizens For the wealthy global citizens category, the latest updates remove the requirement to have an annual personal income of USD 80,000, while the other criteria remain. Highly Skilled Professionals For the highly skilled professionals category, the latest updates expand eligibility to include lecturers in vocational or higher education, and remove work experience requirements. Other categories The updated LTR visa program does not introduce any changes for the wealthy pensioners category. However, the announcement does expand the scope of eligible dependents of LTR visa holders to cover parents and a broader range of family members.

On January 31, 2025, the Bank of Thailand (BOT) announced a new Notification re: Responsible Lending, replacing a similar notification from 2023. This new notification provides updated measures to assist debtors in different circumstances and clear implementation guidelines for lenders, with the aim of resolving household debt issues. Scope The service providers covered by the notification include banks and nonbanks (e.g., credit card companies, asset management companies, licensed personal loan providers, and nano finance operators) that conduct lending business. New Requirements The notification’s core focus remains loan management throughout the lifecycle of a loan—from credit product development to legal proceedings and debt transfers to other creditors—but with further clarification and detail compared to the 2023 notification. The key revisions in the new notification are summarized below. Advertising standards: The notification tightens requirements in some areas and relaxes them in others. Stricter requirements: It is now clearly stipulated that the BOT oversees taglines that may encourage excessive borrowing. More examples of noncompliant statements are also added (e.g., “Elevate your lifestyle now, pay later”; “Get approved, even with credit challenges”). In addition, advertising material that contains multiple credit products should provide clear minimum and maximum interest rates, especially when there are significant differences in the interest rates of each product. Relaxed requirements: The required information for some marketing activities is now reduced. For example, in marketing events with staff promoting loan products and offering free giveaways, service providers have the discretion to provide effective interest rate information in the manner they deem appropriate, and the advertisement material can display only the mandatory warning statements without providing interest rate details. Encouraging customer financial discipline: The notification requires service providers to implement more elaborate and extensive tools to influence customer behavior (termed “nudging” by the BOT) at every stage of the lending cycle. This includes (1) increasing the nudging activities before loan