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, in most cases, confirming that equivalent products are unavailable domestically. Institutions should establish clear internal procedures for obtaining

As Thailand transitions into an aged society, retirement policy and workplace protections for older workers have come into sharper focus. With public sentiment increasingly open to working beyond the traditional retirement age, questions about employee rights and employer obligations are more relevant than ever. In October 2025, Prime Minister Anutin Charnvirakul proposed increasing the statutory retirement age to 65 for government officers, citing Thailand’s aged-society status and the potential social and economic benefits of longer working lives. While academics and stakeholders have raised concerns about systemic impacts, public opinion remains divided, with many workers signaling a willingness to continue working beyond the current norm. Against this backdrop, it’s worth revisiting what the Labor Protection Act B.E. 2541 (1998) (LPA) requires in regard to retirement and severance pay. This article explains the current legal landscape under the LPA, with a focus on retirement and severance pay for employees over 60, recent judicial developments, and practical options for structuring postretirement engagements. Retirement as Termination Under the LPA Under the LPA, retirement—whether set by agreement between employer and employee or unilaterally stipulated by the employer—is deemed a termination of employment. As a result, employees who retire under such terms are entitled to severance pay. The law also adds a default rule: if there is no agreed or prescribed retirement age, or if the prescribed retirement age exceeds 60, an employee aged 60 or older may declare an intention to retire. The declaration takes effect 30 days after notice, and the employer must pay severance accordingly. In short, retirement triggered by agreement, the employer’s work rules, or an employee’s valid notice is treated as a termination, and statutory severance pay is owed. Hiring or Rehiring Employees Over 60 Practical issues arise when an employer’s work rules set a retirement age that does not exceed 60, yet the employer hires or rehires

One morning, a California-based company mapping its Southeast Asia rollout opened an unexpected cease-and-desist letter from a Vietnamese IP firm. To the company’s surprise, the letter asserted that a local client already owned the company’s brand in Vietnam and threatened legal action. This is not an isolated incident. In another recent matter in the sports industry, a squatter demanded at least USD 48,000 from our client to “resolve” a similar conflict. For brands entering Vietnam or expanding distribution there, these tactics can create acute risk at precisely the point at which market momentum is building. Vietnam’s rapid economic growth and deepening integration into global trade have made it an increasingly attractive destination for multinational brands. Those same dynamics have intensified a longstanding issue: trademark squatting. Vietnam has modernized its IP framework over the past decade, but its strict first-to-file trademark system continues to incentivize opportunistic filings by parties with no legitimate interest in a mark. As more foreign brands build their reputation abroad before turning to Vietnam, squatters remain alert to timing gaps and enforcement frictions. The First-to-File System: Advantages and Vulnerabilities Vietnam adheres closely to the first-to-file principle under its Law on Intellectual Property. In practice, exclusive trademark rights belong to whoever submits the earliest valid application to the Vietnam Intellectual Property Office, regardless of prior use in Vietnam. This approach offers administrative clarity and reduces evidentiary burdens compared to use-based jurisdictions. Yet it also creates fertile conditions for squatting. Bad-faith actors regularly monitor foreign markets, identify brands gaining traction, and move quickly to register those marks domestically, often long before the genuine owner enters the market or prioritizes local filings. By the time the true brand seeks protection, the squatter’s application (or registration) stands as a legal obstacle, pushing businesses toward costly oppositions, cancellations, or uncomfortable negotiations to buy back their own

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 unacceptable delays. Procuring agencies will need

Thailand’s Department of Business Development (DBD), through its Office of Central Company and Partnership Registration, has released multiple draft orders for public consultation until December 12, 2025. These draft orders aim to strengthen the business registration process, with a focus on the requirements for establishing and amending the principal office address of a partnership or limited company, verification of authorized signatories, and measures to identify and prevent registrations involving persons linked to suspicious or high-risk activities. The draft orders’ proposed requirements are outlined below. Principal Office Verification The principal office address of a partnership or limited company, including house registration code, house number, full address details, and building name, must be fully aligned with the civil registry. The registrar will strictly verify this before accepting any registration or amendment. If the address used for registration is already registered for at least five other companies, the company must submit a consent letter from the person authorized to allow use of the principal office, along with supporting documents proving the right to use the address. Signatory Certification Compliance Duties Persons certifying directors’ signatures on registration forms are responsible for verifying their identities, maintaining up-to-date information, and complying with the requirements of the DBD’s Biz Regist digital registration system. Certain supporting documents proving the qualifications of certifying persons are also required, with some exceptions for specific professional roles. Identity and qualification verification must be renewed upon the completion of one year from the date of registration as a certifying person, or if the certification credentials expire before the one-year period ends, in accordance with the verification requirements. Verification of Suspicious Parties Any partner, shareholder, or director linked to a predicate offense will be required to meet with the registrar in person for further verification steps. For all parties related to a company registration, the draft orders introduce stricter and more comprehensive requirements

Attorneys from Tilleke & Gibbins’ Bangkok office have contributed the Thailand chapter to Litigation 2026, published by Chambers and Partners. Litigation 2026 provides an overview of litigation procedures and practices across numerous jurisdictions. The guide is a key reference for businesses, in-house counsel, and legal professionals seeking to understand and compare litigation frameworks around the world. The Thailand chapter delivers analysis of 14 core areas of litigation, including: General characteristics of the legal system and court structure Litigation funding options and requirements Procedures for initiating lawsuits and pre-trial steps Discovery processes and injunctive relief Trial procedures and rules on evidence Settlement mechanisms and enforcement Damages and judgment considerations Appeal processes and cost issues Alternative dispute resolution and arbitration Developments and future outlook for dispute resolution in Thailand Each section offers practical guidance on navigating Thailand’s litigation landscape, providing useful context for international businesses and legal practitioners involved in dispute resolution matters. Chambers and Partners’ Global Practice Guides deliver expert commentary on key practice areas across jurisdictions, allowing readers to compare legislation, procedures, and practical considerations relevant to business operations. The full Litigation 2026 guide—including the Thailand chapter—is available free of charge on the Chambers and Partners website.

Thailand’s Civil Court has issued a regulation targeting the use of artificial intelligence (AI) in the preparation of pleadings and other documents submitted to the court. Effective November 17, 2025, the regulation aligns with September 2025 guidance from the president of the Supreme Court, and aims to safeguard accuracy, transparency, and public confidence in civil adjudication. The regulation applies to all parties submitting pleadings or any documents to the Civil Court that are prepared using AI tools or contain AI-generated content. It subjects AI used for these purposes to strict requirements on verification, disclosure, and accountability. Core Obligations The regulation imposes four principal obligations: Lawyers who use AI remain subject to duties of honesty, responsibility to the court, professional standards, and legal ethics, including the duty to assess the appropriateness of the AI tool for the work. Parties and lawyers must verify the accuracy and completeness of all facts, legal provisions, and citations in AI-generated content before submission. Parties and lawyers must disclose to the court any AI-generated content by clearly marking the beginning and end of the AI-generated portion with prescribed statements (see below). Additionally, a certification confirming the use of AI must be provided at the end of the pleading or document, stating that AI was used for certain portions and that the party has reviewed and certifies the accuracy of factual and legal content. Parties and lawyers bear the same full legal and ethical responsibility for AI-generated content as they do for personally authored documents; they cannot evade responsibility or avoid liability by citing AI-related errors. Likewise, parties must ensure that any AI-generated content is truthful, accurate, and unbiased. Prescribed Disclosure Language Each instance of AI-generated content must be preceded by the statement “[The following content was prepared using artificial intelligence]” and must end with “[End of content prepared using artificial intelligence].” In addition, any filing