Attorneys from Tilleke & Gibbins have updated the latest edition of Doing Business in Thailand, a Q&A-style guide from Thomson Reuters Practical Law that offers an overview of key legal considerations for companies operating in jurisdictions worldwide. The contribution outlines the country’s legal and regulatory framework for foreign investment and business operations and reflects the latest legislative developments. The chapter addresses the following core topics: Legal system: Structure of the courts and the codified nature of Thai law. Foreign investment: Business restrictions under the Foreign Business Act, sector-specific regulations, exchange control rules, and investment incentives. Business vehicles: Overview of partnerships, private and public limited companies, and other legal entities. Employment: Labor protections, employment contracts, foreign worker requirements, and termination procedures. Tax: Corporate and personal income tax, indirect taxes, and tax obligations for residents and non-residents. Intellectual property: Registration and enforcement of patents, trademarks, designs, and copyrights. Data protection: Key provisions of the Personal Data Protection Act and related compliance obligations. Competition law: Regulatory framework under the Trade Competition Act. Anti-bribery and corruption: Relevant legislation and enforcement mechanisms. E-commerce and digital business: Legal regime for online transactions and digital platforms. Marketing and advertising: Consumer protection laws and regulations affecting advertising and marketing practices. Product regulation and liability: Safety standards, liability regimes, and roles of enforcement authorities. Practical Law, a legal reference resource from Thomson Reuters, publishes a range of guides for hundreds of jurisdictions and practice areas. The insurance and reinsurance guide is a valuable resource for legal practitioners, covering numerous jurisdictions worldwide. To view the latest version of the guide, please visit the Practical Law website and enroll in the free Practical Law trial to gain full access.

On February 26, 2025, Thailand’s National Anti-Corruption Commission (NACC) issued a notification titled “Criteria for Individuals Living Together as Husband and Wife that Are Considered as De Facto Spouses (No. 2) B.E. 2568 (2025).” This new notification, published in the Government Gazette on March 7, 2025, took effect retroactively from January 22, 2025. Prior to this notification, the term “spouses” specifically included “individuals living together as husband and wife” without registering marriage, referring to similar language at the time in Thailand’s Civil and Commercial Code. However, it was unclear whether this term included same-sex and other nontraditional couples. After the Marriage Equality Act revised this language in the Civil and Commercial Code to only refer to “spouses” (with a gender-neutral Thai word), the NACC took the opportunity to issue a new notification that simply replaces any mention of “husband and wife” with “spouses,” thereby removing the ambiguity. As a result, this new notification covers same-sex de facto spouses of politicians and high-ranking officials. These spouses’ assets must now be declared together with the officials’ assets. Additionally, same-sex de facto spouses of state officials are prohibited from engaging in business with the Thai government that may present conflicts of interest. Importantly, the notification also impacts the interpretation of the Office of the Prime Minister’s (OPM) Regulation on the Giving or Receiving of Gifts by Public Officials B.E. 2565 (2022). In this regard, same-sex de facto spouses of government officials are now also prohibited from accepting gifts or other benefits related to official duties. This is because the OPM regulation references the NACC definitions when defining “family members” to include “de facto husband and wife.” Under the OPM regulation, public officials and their supervisors are strictly prohibited from permitting or condoning family members’ acceptance of gifts or other benefits related to

Importers of goods into Thailand can often reduce confusion and preempt customs disputes by proactively seeking an advance ruling on customs classification. This process, which has been possible since Customs Department Announcement No. 17/2561 in 2018, allows importers to request a ruling from Thailand’s Customs Department on the tariff classification of goods prior to importation. Obtaining an advance ruling significantly reduces risks and uncertainties in business operations. Benefits of Requesting an Advance Ruling Some of the benefits of requesting an advance ruling include: Certainty and clarity: Receiving an advance ruling helps importers know the correct tariff classification before importing, aiding in confident business planning and decision-making. Having clear information on tariff classification reduces the risk of fines or penalties due to incorrect classification. Reducing disputes: An advance ruling helps reduce disputes and delays in the customs clearance process, ensuring smooth operations. Importers will have clear evidence to confirm the correct tariff classification, reducing conflicts with customs officials. Cost management: Knowing the tariff classification in advance allows importers to accurately estimate import costs. Financial planning and cost management become more efficient, enabling businesses to better control expenses. Legal compliance: Requesting an advance ruling helps importers comply with customs laws, reducing the risk of fines or penalties. Proper legal compliance builds business credibility and reduces the risk of audits. Operational efficiency: The customs clearance process becomes faster and more efficient as customs officers can proceed based on the predetermined tariff classification. Reducing clearance time helps businesses bring goods to market more quickly. Requesting an Advance Ruling Obtaining advance rulings from the Customs Department is a simple and straightforward process that involves the following steps: Document preparation: Importers must prepare relevant documents such as purchase orders, sales contracts, price lists, or other documents indicating the goods to be imported. Complete and clear

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