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WT/DS403 - Philippines - Taxes on Distilled Spirits

WTO dispute settlement case - EU as third party

Country or region
PhilippinesUnited States
Trade topics
Dispute settlement
Dispute settlement
WTO - EU as third party

Summary of the case

  • Complaint by: United States
  • Complaint against: Philippines
  • Third parties: EU

Joint case with EU (see DS396). 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: 14 January 2010
  • Panel requested: 26 March 2010
  • Panel established: 20 April 2010


Full case details and WTO documents on the WTO website

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