Keerati Saneewong Na Ayudthaya
Keerati joined Baker McKenzie in 2013 and is currently active in the Tax Practice Group and the International Commercial & Trade Practice Group. Prior to joining the Firm, he worked as an in-house lawyer at a leading automotive company, at which his areas of practice were general corporate matters, labor law, intellectual property law and customs law.
Keerati’s 10-year practice in tax, customs and trade controversies provides clients a comprehensive range of services, including post-reviews, post-clearance audits, negotiation, settlement with relevant authorities, appeals, and litigation. He has assisted clients during all stages of business: planning, business structuring, implementation, investment, and dispute resolution.
Keerati’s practice includes:
- Providing legal services and assistance with indirect taxes and international trade issues.
- Providing legal advice on international trade and customs law.
- Advising clients on customs valuations, customs tariff classifications, customs duty privileges, rules of origin, and import/export requirements, including requests for advanced rulings.
- Providing pre-audit strategic work, i.e., revising internal customs handbooks and document retention policies, and advising on implications of transfer price adjustments and customs valuation reports.
Representative Legal Matters
- Assisted a major US shoe manufacturer with a GATT valuation issue and other disputes with the Thai Customs Department.
- Litigated a successful appeals case before the Central Tax Court on the customs tariff classification of automotive parts.
- Litigated a successful appeals case before the Central Tax Court on the customs tariff classification of dietary supplements.
- Litigated a successful appeals case before the Central Tax Court on the utilization of customs duty privileges when importing automotive parts into Thailand.
- Litigated a successful appeals case before the Appeals Committee and the Central Tax Court on the customs tariff classification of automatic teller machines.
- Researched local laws implementing ATIGA and import duties, in respect to ASEAN countries, for clients in the automobile business.
- Represented leading vehicle manufacturers and parts suppliers, as well as clients in the electronics, food, fashion, chemical products and pharmaceutical industries in defending customs cases and disputes with the Thai Customs Department or the Department of Special Investigation in regards to customs formalities, customs valuation, customs duty privileges and customs tariff classification of imported goods.
Professional Associations and Memberships
- Customs Sub-Committee of the Thai Chamber of Commerce (Member, 2018 to present)
- Customs Sub-Committee of the Thai Chamber of Commerce (Assistant to a member, 2016 to 2017)
- Sub-Committee of the National Legislative Assembly on Tax Revenue (Assistant to a member, 2016 to 2017)
- Special Committee of the National Legislative Assembly on Consideration of the Customs Act (Assistant to a member, 2017)
- Thailand~Thailand (2007)
- Ramkhamhaeng University (B.A. Political Science, 2nd class honors) (2006)
- Chulalongkorn University (LL.B., 1st class honors) (2007)
- Universite Paul Cezanne Aix Marseille III (LL.M. General Public Law) (2010)
- National University of Singapore (LL.M. Intellectual Property and Technology Law) (2011)
- National Institute of Development Administration (Specialization Course Mini Master of Management Program) (2012)
- Thai Bar Association (Certificate in Taxation and International Taxation) (2015)
Keerati has spoken at several industry events and client webinars:
- Speaker, "Transfer Pricing Adjustments: Handling Strategies and Impacts on VAT and Customs Duty," focusing on transfer pricing adjustments and their consequences on WHT, CIT, VAT and Customs Duty, Baker McKenzie client webinar, 27 April 2022
- Speaker, "Import & Export Regulatory Updates and Recent Case Developments in Thailand," Baker McKenzie client webinar, 24 February 2022
- Speaker, "The Nuts and Bolts of Trade Compliance," Baker McKenzie Asia Pacific International Commercial and Trade Webinar Series, 16 December 2021
- Speaker, "Country Tax Systems Webinar Series — Thailand: Key Issues of Customs Laws,” Tax Academy of Singapore, 16 July 2021
- Speaker, "Sharp Focus on Customs Audit Trends," Baker McKenzie 2021 Tax and Customs Webinar Series, 11-12 May 2021
- Speaker, "The Nuts and Bolts of Trade Compliance," Baker McKenzie Asia Pacific International Commercial and Trade Webinar Series, 15 December 2020
- Speaker, "Rise of protectionism — US/China trade wars," Retail:ity — Baker McKenzie Asia Pacific Consumer Goods & Retail Conference, Hong Kong December 2019
- Speaker, "Customs valuation issues with a focus on royalty related issues and trade issues to look out for in the context of e-commerce and the intersection between the digital economy and trade" Baker McKenzie Asia Pacific International Commercial and Trade webinar series, November 2019
- Speaker, "Free Trade Agreement Developments and Strategies and an Update on Brexit," Baker McKenzie Asia Pacific International Commerce and Trade Client Conference, Tokyo, November 2018
- Speaker, "Customs Audit Trends in Light of the New Customs Act," Baker McKenzie Bangkok, December 2017
- Speaker, "Regional Updates on the ASEAN Economic Community — AEC updates from the Trade/Customs perspectives," Baker McKenzie Asia Pacific International Commercial and Trade internal webinar series, January 2017
- Speaker, "Advancing Tax Planning for Increasing Purchasing & Procurement Profit," Asia Business Connect, Bangkok, August 2016
- Speaker, Baker McKenzie Asia Pacific International Commercial & Trade client conferences on various customs and indirect tax issues since 2014
Keerati has co-authored several client alerts for Baker McKenzie:
- Co-author, "Dual-use items: Movements toward regulation," The Daily NNA, 12 April 2022
- "Is Thailand ready for more foreign direct investment?" The World Financial Review January - February 2022, 31 January 2022
- Co-authored, "Updates on Thailand's export control and dual-use items regulations," 21 January 2022
- Co-author, "Thai Customs extends validity of advance rulings from two to three years to align with the RCEP," 7 January 2022
- Co-author, "Duty surcharge rate reduced from 1 October 2021 to 31 March 2022," 23 November 2021
- Co-author, "Thai Customs extends One-Stop Services for Voluntary Disclosure Program from 1 October 2021 to 30 September 2026 (five-year program)," 10 November 2021
- Co-author, "Thai Customs keeps relaxed security requirements for requesting a stay of duty payment through the first quarter of 2022," 15 October 2021
- Co-author, "For a limited time, Thai Customs relaxes security requirements and time frames to request a stay of duty payment," 23 July 2021
- Co-author, "Customs Trader Portal introduced for Thai individuals operating customs formalities," 22 July 2021
- Co-author, "Duty surcharge rate reduced from 1 June to 30 September 2021," 4 June 2021
- Co-author, "Thai Customs sharply focused on post-clearance audits and post-review activities," 5 April 2021
- Co-author, "Amended Customs Free Zone Rules Governing Criteria for Essential Production Processes," 22 April 2020
- Co-author, "Import Duty Exemption on Imported Goods for the Treatment, Diagnosis, or Prevention of COVID-19," 21 April 2020
- Co-author, "Tax Measures to Cushion Impact from the COVID-19 Pandemic," 8 April 2020
- Co-author, "Customs Department expands duty assessment period up to ten years with new interpretation of Customs Act," 28 June 2019
- Co-author, "Extension of One Stop Services for Additional Customs Duty Payment Program," 19 June 2019
- Co-author, "New Customs Act: Opportunities or New Challenges for Business Operators?" 20 November 2017
- Co-author, "Regional Trade Updates — Thailand," May 2017
- Co-author, "The New Customs Notification on Customs Appeal Process, Stay of Duty Payment and Detention of Goods — Is it a New Scheme to Restrict the Right to Appeal from the Customs Department?" 9 June 2016
Additionally, Keerati’s paper, "The Organic Laws: Comparative Study between France and Thailand," was published in French in 2011 by Éditions Universitaires Européenes.