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

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

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

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