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WT/DS396 - Philippines - taxes on distilled spirits

WTO dispute settlement case - Launched by the EU

Country or region
  • Philippines
Trade topics
  • Dispute settlement
  • WTO - Case launched by the EU

Summary of the case

  • Complaint by: EU
  • Complaint against: Philippines
  • Third parties: Australia, China, Colombia, India, Mexico, Taiwan (Chinese Taipei), Thailand

The Philippines tax regime on distilled spirits establishes a classification of those spirits on the basis on their raw materials which results in the imposition of tax rates on the vast majority of imported spirits that are 10 to 40 times higher than the tax rate imposed on domestic distilled spirits.

Relevant WTO provision: Article III:2 of the GATT 1994


Joint Panel proceedings for EU (DS396) and US (DS403) cases- First written submissions

  • Consultations requested: 29 September 2009
  • Panel requested: 10 December 2009
  • Panel established: 20 April 2010


EU submissions and other related documents

Full case details and WTO documents on the WTO website

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