RESTRICTED
WORLD TRADE G/SCM/Q2/THA/7
8April 1997
ORGANIZATION(97-1443)
Original: English Committee onSubsidies andCountervailing Measures
SUBSIDIES
Replies toQuestions posed byCANADA1,theEUROPEAN COMMUNITY2,
JAPAN3,KOREA4,NEW ZEALAND5andtheUNITED STATES6Regarding the
NewandFullNotification ofTHAILAND7
Thefollowing communication, dated 26March 1997, hasbeenreceived fromthePermanent
Mission ofThailand.
_______________
Industrial Credit Refinancing Scheme
Questions
What arepriority sectors andprojects? (Japan 1/1,EC-I.a/1)
What arethecriteria toselect priority sectors andprojects (Japan 1/2)
Reply
TheBank ofThailand defines priority sectors andprojects asbeing sectors orprojects that
promote improvement inincome, employment andtechnology transfer, particularly inrural areas.
Thenature ofsectors andprojects canbeeither manufacturing oragriculture. Thetotaloutlay ofthe
scheme inaform ofcredit linehasremained atthesame levelsince 1988.
Question
Isthisprogramme contingent upon export performance? (EC-I.a/2)
Reply
No.
Questions
Could Thailand comment onthecompatibility ofthescheme withitsobligations under the
Subsidies Agreement? (ECQ.I.a/3)
CanThailand provide thetimetable indicating howthissubsidy willbephased out?(ECQ.I.a/4)
1G/SCM/Q2/THA/2,2G/SCM/Q2/THA/4,3G/SCM/Q2/THA/3+Rev.1,4G/SCM/Q2/THA/1,5G/SCM/Q2/THA/6,6G/SCM/Q2/THA/5.
7G/SCM/N/3/THA-G/SCM/N/16/THA.G/SCM/Q2/THA/7
Page2
Reply
InThailand 'sview, theindustrial credit refinancing scheme isavailable toallapplicants falling
intothedefinition ofthescheme without contingency uponexport performance, andthusdoesnotfall
under thedefinition ofArticle 3oftheSCM Agreement. Therefore, part4ofquestion I.Aisnolonger
relevant.
Question
Could asmall-scale industry qualify forassistance under bothprogrammes) (Canada 2)
Reply
No.EachestablishmentcanapplyforonlyoneschemeandsinceSeptember1996,thesmall-scale
industry isdefined asthose establishments withfixed assets ofnotmore thanTHB 50million.
Question
Could theGovernment ofThailand provide someinformation ontheamount ofsubsidy foreach
oftherefinancing programmes? (Canada 1)
Reply
Thefollowing tableprovides thedailyaverage outstanding ofthepurchases ofpromissory notes
in1995which isanindication oftheactivities byboththeBank ofThailand andthecommercial bank
inThaibaht.
Unit: THB million
Schemes BOT Commercial
BankTotal purchases
ofPromissory
NotesAmount of
Subsidies
Industrial credit 268.74 268.74 537.48 17.63
Small-scale industry 105.45 105.45 210.90 6.92
Livestock raising
andaqua-culture356.37 356.37 712.74 23.38
Rural development 223.95 223.95 447.90 14.69
Zone 3investment 92.46 138.69 231.15 4.69
Sugar caneplanting 708.20 708.20 1,416.40 46.46
Agricultural
products trading1,736.43 1,736.43 3,472.86 113.91
Public warehouse 27.63 27.63 55.26 1.81
Export andDLC 1,625.59 1,625.59 3,251.18 106.63
Exim Bank 20,749.87 20,749.78 41,499.74 1,361.19
Total 1,697.31G/SCM/Q2/THA/7
Page3
Incentives toPromote Industries under theBoard ofInvestment 'sPrivileges onZone 3Programmes
Questions
What are"priority sectors andprojects"?
What arethecriteria toselect "priority sectors andprojects"? (Japan 4)
Reply
Theobjective ofthisscheme istoprovide companies inregional areas withanequal access
tocredits asthose thatlocate nearthecapital, particularly those thatareprime customers ofcommercial
banks. Therefore, thepriority sectors andprojects areanyBOI-promoted establishments located in
Zone 3.
Investment Promotion Incentives
Before answering eachspecific question regarding investment promotion incentives, wewould
liketogiveabriefoverview toenhance theCommittee 'sunderstanding ofthisscheme.
Investmentpromotionincentivesaregearedtowardsindustrialdevelopmentanddecentralization.
These incentives areoffered tobothforeign andlocalinvestment. Themagnitude ofincentives granted
varies according tothelocation ofinvestment toaddress theon-going development imbalances between
urban andruralareas. Theentire country isdivided into3zones. Zone 3,which istheleastdeveloped,
receives greater incentives thantheother twozones.
Corporate Income Exemption orReduction (ECQ.I.b)
Questions
CanThailand provide thecriteria foreligibility forthese benefits?
CanThailand explain under whatconditions theBoard ofInvestment willgrant ataxreduction
rather thananexemption fromtax? HastheBoard ofInvestment fulldiscretion inreducing grants?
Reply
Corporate income taxexemption granted under Section 31oftheInvestment Promotion Act
of1977 isprovided according totheestablished criteria andpolicies, notonadiscretionary basis.
Asmentioned earlier, investment promotion incentives aregenerally based onproject locations. Projects
located inZone 1aregranted three-year corporate income taxexemption iftheyexport atleast80%
andarelocated inindustrial estates orpromoted industrial zones whereas those inZone 2aregranted
threetosevenyearsofcorporateincometaxexemption.ProjectslocatedinZone3aregrantedeight-year
corporate income taxexemption and50%reduction forfiveyears thereafter. However, duetothe
presence oftheSCM Agreement, theBOIplans tobring thismeasure intoconformity withtheSCM
Agreement inaccordance withthetransitional arrangements provided.
Question
Isthere anyrequirement oflocalcontent ortheuseofdomestic goods inorder tobenefit from
thisscheme?G/SCM/Q2/THA/7
Page4
Reply
Thelocal content requirement isimposed onalimited number ofactivities onlysuchas
manufacture ofautomobile engines andmotorcycle assembly. TheBoard ofInvestment hasphased
outtheimposition oflocal content onanumber ofactivities since April 1993. Alllocal content
requirements imposed bytheBoard ofInvestment havebeennotified under theTRIMs Agreement.
TheBOIwillbring themeasures intoconformity withtheAgreement inaccordance withthetransitional
arrangement provided forintheAgreement.
Export Promotion Programme (Section 36)(ECQ.I.c)
Questions
CanThailand provide thecriteria foreligibility forthese benefits?
Towhatextent isexport performance acriterion?
Reply
Projectsthatmeetthecriteriaingrantingapprovalandundertakeactivitieseligibleforpromotion
areeligible forbenefits under section 36iftheyexport atleast30%oftheirsales.
Question
Canthese benefits beconferred cumulatively?
Reply
Yes. However, itshould benoted thattheexemption ofexport duties isnolonger applied
since Thailand doesnotlevyanyexport duties.
Question
Could Thailand comment onthecompatibility ofthescheme withitsobligations under the
Subsidies Agreement?
Reply
According tofootnote 1andAnnexes Ithrough III,theexemption ofanexported product from
duties ortaxes borne bythelikeproduct when destined fordomestic consumption, ortheremission
ofsuchduties ortaxes notinexcess ofthose which haveaccrued shallnotbedeemed tobeasubsidy.
Thus, exemption ofimport duties onrawmaterials which areconsumed intheproduction process for
export asprovided under Section 36(1) oftheInvestment Promotion Actdoesnotconstitute asubsidy.
Inthesamecontext, theexemption ofimport duties onimports forre-exports doesnotconstitute
asubsidy. Thisbenefit isapplied onlytotheimportation ofproducts thatarere-exported without
processing.
Asfortheexemption ofexport duties, thisbenefit isnolonger applied sincetherearenoexport
duties applied aspreviously mentioned.G/SCM/Q2/THA/7
Page5
Regarding thededuction from assessable income forpayment ofcorporate income taxofan
amount equal to5%oftheincreased income overtheprevious year, derived fromexports, Thailand
asadeveloping Member, canbenefit from thetransitional arrangement forexport subsidies.
Question
CanThailand provide thetimetable indicating howthissubsidy willbephased out?
Reply
Recognizing Thailand 'sobligations under theSCM Agreement, theBoard ofInvestment has
recently established aworking group toprepare aplantophase outBOIbenefits thataredeemed export
subsidies inaccordance withthetransitional arrangement asprovided fordeveloping Members under
theAgreement.
Questions
Could Thailand provide thetotalamount tobenefits provided sofartoeligible companies under
thisscheme?
Could Thailand provide thetotalamount already budgeted orforeseen tobespent under this
scheme?
Reply
Thailand hasprovided thestatistics onthisscheme initsnotification. Theexemption and
reduction ofimport duties oninputs usedinthemanufacture ofexports amount toTHB 52.1billion
andTHB38.9billion in1994and1995respectively. Since theamount ofbenefit isnotbased onany
definite amount earmarked foreachyear, itisnotpossible toforesee thetotalamount ofbenefits to
beprovided inthefuture.
Import Duty Exemption (ECQ.I.d)
Question
CanThailand provide thespecific criteria foreligibility forthese benefits?
CanThailand explain under whatconditions theBoard ofInvestment willreduce agrant by
50%? HastheBoard ofInvestment fulldiscretion inreducing grants?
Reply
Likeother incentives provided bytheBoard ofInvestment, thegrant ofimport dutyexemption
andreduction isgenerally based onthelocation oftheinvestment project. Projects inZones 1and
2areeligible for50%reduction ofimport duties onmachinery while those inZone 3aregranted
exemption.
Benefits forFactory Relocation (ECQ.I.e)
Question
CanThailand givethedetailed criteria forthezoneclassification, inparticular theGDP per
capita ofeachzonecompared tothenational average?G/SCM/Q2/THA/7
Page6
Reply
Decentralization hasbeenamajor investment policy theme. Thefactory relocation scheme
hasthenbeendesigned toencourage existing companies tomove outside Bangkok andneighbouring
areas around which mostindustrial activities andeconomics development haveclustered. Thisscheme
alsoaimsatalleviating environmental problems. Distance fromBangkok isthenusedasthecriterion
inclassifying zones. Theentire country isdivided intothree zones. Zone 1comprises ofBangkok
andfiveneighbouring provinces. Zone 2consists oftenprovinces (nineprovinces adjacent toZone 1).
Zone 3,which isthemostremote areaandhaspercapita GDP ofTHB 28,749 oronly47%ofthe
national average, covers therestofthecountry.
Question
Areallindustrial activities promoted onanequal basis?
Reply
Regarding factory relocation benefits, thesame criteria areapplied toallindustrial activities
eligible forinvestment promotion, notlimited tocertain enterprises.
Question
Inwhatrespect andtowhatextent canthesebenefits becumulated withbenefits under Section 36
oftheInvestment Promotion Act?
Reply
Ifthebenefits under Section 36granted totheoriginal project havenotexpired, theycanbe
carried forward.
Question
Areexport activities arequirement forbenefits inthespecific zone? Islocal content a
requirement?
Reply
No.Factory relocation incentives arenotcontingent uponexport performance orlocalcontent.
Theconditions attached tothebenefits under thisscheme areasfollows:
- Theexisting operation must employ notfewer than100people.
- Main production machinery mustbemoved tothenewlocation, andthenewfactory
must beready foroperation within twoyears ofreceipt ofinvestment promotion
certificates.
Question
What arethecriteria toselect projects bytheBoard ofInvestment? (Japan -Q.5)
Reply
Factors taken intoaccount when granting project approvals include 20%value-added, registered
capital notlessthan20%oftotalinvestment, modern machinery andproduction processes, andadequate
environmental protection systems.G/SCM/Q2/THA/7
Page7
Question
Isthisscheme contingent uponexport performance orupontheuseofdomestic overimported
goods withregard totheselection ofsuchprojects? (Japan -Question 5)
Reply
Theanswer wascovered intheresponse totheEuropean Community 'squestions I.bandI.c.
Questions 3.aand3.bfromCanada
Would theGovernment ofThailand clarify whether thebenefits oftheprogramme areautomatic
upon qualification orwhether applicants would thennegotiate thebenefits?
Ifthebenefits differ witheachapplicant?
Would theGovernment ofThailand provide further information ontherelative importance of
eachofthemajor fiscal incentives granted?
Howmany companies benefit frommore thanoneincentive?
Reply
Investment incentives aregranted according tothecriteria setandannounced bytheBoard
ofInvestment. Iftheprojects meetthecriteria andconditions established, theywillbegranted incentives
accordingly. Applicants forinvestment promotion donotneedtonegotiate thebenefits.
Question 3.cfromCanada
Whatarethesalesofcompaniesbenefittingfromcorporateincometaxexemptionandreduction?
Reply
TheBOIdoesnotmaintain salesrecords ofcompanies granted corporate income taxexemption
orreduction because income taxes aredealt withdirectly bytheRevenue Department. Itisthen
impossible tocompile therequested information. Thevolume ofsalesofcompanies doesnotconstitute
afactor taken intoaccount when granting investment incentives.
Follow-up Question fromtheEuropean Community
Theexemptionofimportdutiesonessentialmaterialsusedinthemanufactureofexportsprovided
under Article 36(1) oftheInvestment Promotion Actandexemption ofimport duties onmachinery can
constitute export subsidies.
Reply
Theexemption ofimport duties onessential materials usedinthemanufacture ofexports and
theexemption ofimport duties onmachinery forprojects subject totheexport performance requirement
mayconstitute anexport subsidy; however, Thailand, asadeveloping Member, canbenefit fromthe
transitional arrangement provided intheSCM Agreement.G/SCM/Q2/THA/7
Page8
General
Question fromKorea
Inyournotification, mostGovernment support consists oftheBOT'spurchase ofP/N. Does
Thailand notmaintain anysubsidy otherthantheinvestment incentive scheme bymeans oftaxexemption
andreduction fordomestic industries?
Reply
Yes,butThailand isoftheview thatthose programmes donotfallwithin themeaning of
Article 25.2.
Agriculture
United States Q.II.A andNewZealand Q.2
WenotethatThailandomittedreferencetoitsricepricesupportandexportsubsidyprogrammes.
Regarding price support, weunderstand thatThailand hascontinued its"Paddy Mortgage Scheme
which allocated THB836.80 perMMT in1996tocover production loans tofarmers whoputatargeted
2.5MMT ofpaddy upascollateral. TheThaiGovernment alsomaintains several ricepurchase
programmes tosupport prices, valued atapproximately $100million for1996. ForExport Subsidies,
despite theThaiGovernment announcement thattheprogramme wasdiscontinued for1996duetostrong
paddy prices, the1995subsidy wasvalued at$10/mt toencourage forward salesbytheprivate sector.
Could Thailand confirm thatallsuchschemes which lower export prices havebeenpermanently
discontinued?
Reply
TheAgreement onAgriculture provides theexceptions fordeveloping countries toapply certain
export subsidy measures. In1996, Thailand provided export subsidies onricealong those lines. As
amatter offact,themeasure isnotimposed inorder toreduce theprice ofexports norpromote more
exports norenhance export competitiveness. Rather, theideaistoencourage exporters topurchase
more from farmers. Itisexpected thatthere willbeahighvolume ofrelatively low-quality rice
production during thesecond cropyearin1996. Thesubsides aremeant toreduce themarketing cost
forthose whobuyricefrom farmers andstockpile itsoastoupgrade itsquality before exportation.
Thequantity ofricetobesubsidized under this1996project isstrictly limited to300,000 tons
which isverylittleascompared tothesubsidized amount of1.5million tonsin1995andtheaverage
totalexport ofriceabout 5million tonsayear. Themeasure istailor-made tocause positive
psychological effects onfarmers rather thanboosting exports.
Wehave notified alldomestic support andexport subsidy schemes totheCommittee on
Agriculture along thelinesoftheAgreement onAgriculture andnotification requirements thereof.
Thailand 'snotification onprice support programme andexport subsidy onricein1995 appear as
document G/AG/N/THA/15 andG/AG/N/THA/10 respectively. Duetotheobscurity andcomplexity
onthenotification requirements andprocedures, wehappened nottonotify themeasures tothe
Committee onSubsidies though without anyintention toviolate ourobligation.G/SCM/Q2/THA/7
Page9
Livestock raising andAquaculture credit
Could Thailand provide more information onthisprogramme anditseligibility requirements?
(United States Question II.bandtheEuropean Community Q.I.f/1)
Towhatextent isthisprogramme conditional uponexport performance? (European Community
Question I.f/2)
CanThailand explain whatpriority projects are? Isexport performance requirement afactor
ingranting priority status toaproject? (European Community Question I.f/3)
Reply
Thisprogramme isgenerally available toallcommercial farming oflivestock andaquaculture
forconsumption regardless oftheirmarket orientation. Despite itsnon-specificity, thisprogramme
hasbeennotified fortransparency purposes.
Japan -Question 2
Does thismean thatthissubsidy isconsistent withThailand 'scommitment made inPartIV
ofitsSchedule?
Reply
Yes.
NewZealand -Question 1
WhatlabourintensiveorhighlyutilizedagriculturalproductsreceivesupportundertheIndustrial
Credit Refinancing Scheme?
Reply
TheIndustrial Credit Refinancing Scheme isnottargeted tospecific agricultural products, nor
limited totheagricultural sector, norecord ispresently compiled withproduct classification. Moreover,
anylabour-intensive industries arealsoeligible forthisscheme. Thereason thatithasnotbeennotified
under theAgricultural Agreement isthatthetotalsubsidy under thisscheme islimited toonly5%
ofthetotalmarket value ofthetotalagricultural production anditisexempted under Article 6.4of
theAgricultural Agreement.
Rural Development Credit Refinancing Scheme
Japan -Question 3
Isthissubsidy consistent withThailand 'scommitment made inPartIVofitsSchedule?
Reply
Yes.G/SCM/Q2/THA/7
Page10
Non-Notified Programmes
TaxCertificates forExporters
United States Question I.1,European Community Question II.b
Reply
Thisprogramme provides fortheremission ofimport duties oninputs usedinthemanufacture
ofexports. Theremission doesnotresult inanyexcess ofthose thathavebeenlevied. Therefore,
according toAnnexes Ithrough III,thisprogramme doesnotconstitute asubsidy anddoesnotneed
tobenotified under Article 25.
Export Packaging Credits
United States Question I.2andtheEuropean Community Question II.a
Reply
TheBankofThailand hasdiscontinued thisscheme sincetheestablishment oftheExport-Import
Bank ofThailand in1993. Thepacking credit scheme currently administered bytheExport-Import
Bank ofThailand doesnotconstitute asubsidy because interest ratescharged forexport credits have
never beenbelow those tobepaidforthefunds obtained. Thus, itdoesnotneedtobenotified.
Repurchase ofIndustrial Bills
United States Question I.5
Reply
Thisscheme doesnotexist.
Rediscount ofIndustrial Bills
United States Question I.6
Reply
Thisscheme hasbeendiscontinued since 1988.
Reduced business taxes forproducers ofintermediate goods forexport industries
United States Question I.8.
Reply
Wearenotsurewhich programme theUnited States isreferring tobecause wearenotaware
ofthisprogramme. However, business taxhasbeenrepealed byvalue-added taxsince1January 1992.G/SCM/Q2/THA/7
Page11
Bank ofThailand Agricultural BillPurchase Project
United States -Question II.10
Reply
Thisscheme doesnotconstitute asubsidy within themeaning oftheSCM Agreement which
hasalready beenexplained intheresponse toUnited States Question II.a.
Industrial Estate Authority Act&Export Processing Zone
United States Questions I.7andI.13, theEuropean Community Question II.d
Reply
Thailand didnotnotify theprogrammes under the1979Industrial Estate Authority ofThailand
Actasthecontext oftheprovisions ofAnnexes Ithrough IIIoftheSCM Agreement made Thailand
understand thatthese activities donotconstitute asubsidy. Nevertheless, fortransparency purposes,
thefollowing information isprovided:
Export processing zones arespecific areas created togroup export-oriented manufacturing in
oneplace forefficient processing andmerchandising. Thezones areaimed atgenerating employment,
technology transfer andindustrial linkages, specifically asameans toencourage decentralization and
regional development. These areverymuch analogous tofreezones being established elsewhere in
theworld.
Provision ofinvestment incentives ismade tobothlocalandforeign investors forallexport
destinations without discrimination.
Form ofIncentives: taxanddutyconcessions.
Exemption from payment ofimport charges, value-added taxandexcise taxonmachinery,
equipment,toolsandsupplies,includingcomponents,goodsimportedandtakenintoanexportprocessing
zoneforoperation.
Exemption from payment orrefund oftaxes andduties ifgoods havebeenexported.
Duty Drawback Scheme under Section 19bisoftheCustoms Act
European Community Question II.C
Reply
Thedutydrawback scheme provides fortheremission ofimport duties oninputs usedinthe
manufacture ofexports. Theremission doesnotresult inanyexcess ofthose thathavebeenlevied.
Thus, according toAnnexes Ithrough IIIoftheSCM Agreement, thisscheme doesnotconstitute a
subsidy anddoesnotneedtobenotified.G/SCM/Q2/THA/7
Page12
Electricity Discounts forExporters
United States Question I.4andtheEuropean Community Question II.e
Reply
Since thisprogramme hasnever beeninvoked, itwasdetermined nottobeasubsidy under
Article 1andthushasnotbeennotified.
Incentives under theInvestment Promotion Act
United States Question I.9
Replies
Assistance totrading companies
TheBOIhasstopped granting investment promotion tointernational trading companies since
1981. Thus, thisscheme isnolonger applicable.
Other incentives
AlthoughThailand'snotificationdoesnotspellouttheinvestmentincentivesclassifiedbysections
oftheInvestment Promotion Act,allapplicable benefits mentioned arecaptured inthenotification,
which canbegrouped intothree categories: (1)exemption andreduction ofcorporate income tax;
(2)exemption andreduction ofimport duties onmachinery; and(3)exemption andreduction ofimport
duties onrawandessential materials. Thedetails ofthese benefits were covered intheresponse to
theEuropean Community Questions I.b-d.
Itshould benoted thatThailand hasintroduced value-added taxinlieuofbusiness taxes since
1January 1992. Therefore, incentives related tobusiness taxesarenotrelevant. Moreover, thebenefits
under Section 36(3) arenotapplied anymoresinceThailand doesnotlevyanyexport duties. Section 33
hasnever beenapplied either. Andlastly, thebenefit under Section 34which accrues onlytoindividual
shareholders, notthecompany itself, therefore, doesnotfallunder thedefinition ofsubsidy inArticle 1.
Other programmes oftheBoard ofInvestment
United States Question I.10
Reply
Apart fromgranting investment incentives, theBOIprovide thegeneral public including local
andforeign investors, withinformation oninvestment opportunities, potential Thaibusiness partners
andgeneral macro-economic datai.e.keyeconomic indicators andcosts ofoperating inThailand.
theBOI'sactivities related topromoting Thaiinvestment overseas arelimited toproviding general
information relating totarget countries suchasmacro-economic data, investment opportunities, and
listsofprojects thatseekpartners. These services aregenerally available anddonotconstitute subsidies.
Thus, theydonotneedtobenotified.
Itshould benoted thattheBOIdoesnotprovide engineering, testing andtraining services or
those related tosoftware design anddevelopment. TheBOIisnotatraining institute anditisnot
equipped toperform suchduties.G/SCM/Q2/THA/7
Page13
Thailand Development Research Institute
United States Question I.11
Reply
TDRI wasestablished inconjunction withtechnical assistance fromforeign governments. It
isaprivate profit-oriented research institute andtherefore, doesnotfallunder themeaning ofArticle 1
oftheAgreement.
International Trade Promotion Fund -United States Question I.3
Programmes Supporting Industry oftheDepartment ofExport Promotion -United States Q.I.12
Reply
TheInternationalTradePromotionFundisadministeredbytheDepartmentofExportPromotion.
Thisfundwasinitially established from contribution byexporters but,since 1994, thecontribution
hasceased. Presently, theFundisusedfortheoperation ofanyorganizations andGovernment agencies
inrelation tothepromotion ofexport inageneral sense. Individual companies intheprivate sector
whowishtoparticipate inaproject oftheDepartment ofExport Promotion mustpayaparticipation
fee.
Since theprogramme doesnotutilize support fromtheGovernment inthemeaning ofArticle 1
oftheAgreement norisitspecific inthemeaning ofArticle 2,theprogramme hasnotbeennotified.
Agriculture Programmes
Fortheremaining programmes related toagriculture asked bytheUnited States, wewould
liketorefertothereply toQuestion II.AoftheUnited States.
Nonetheless, Thailand would liketoindicate itsfullintention tofulfilitsobligation under the
framework ofArticle 25.2, particularly, inrecognizing theneedtoreflect andjustify certain agricultural
notificationsundertheSCMbutduetothecomplexityofthenotificationrequirementsandthedifficulties
often faced when dealing withmultiple agencies tasks, itisnotpossible atthetimeofthisreview.
However, Thailand willattempt toimprove itsnotification under thisAgreement asmuch aspossible,
particularly intheupdate notification.