Keerati Saneewong Na Ayudthaya

Keerati Saneewong Na Ayudthaya

Baker & McKenzie Limited Attorneys at Law


Keerati is a partner in Baker McKenzie's Bangkok office. He 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, labour law, intellectual property law and customs law.

With 10 years of practice in tax, customs and trade controversies, Keerati helps clients with 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, including planning, business structuring, implementation, investment, and dispute resolution.

Practice Focus

Keerati regularly assists with indirect tax and international trade issues, also advising on customs and excise tax laws.

Clients work with him for advice on customs valuations, customs tariff classifications, customs duty privileges, rules of origin, and import and export requirements, including requests for advanced rulings. Keerati also provides pre-audit strategic work, i.e. revising internal customs handbooks and document retention policies, and providing advice on the implications of transfer price adjustments and customs valuation reports.

Representative Legal Matters

  • Assisting a major US shoe manufacturer with a GATT valuation issue and other disputes with the Thai Customs Department.

  • Litigating a successful appeals case before the Central Tax Court on the customs tariff classification of automotive parts.

  • Litigating a successful appeals case before the Central Tax Court on the customs tariff classification of dietary supplements.

  • Litigating a successful appeals case before the Central Tax Court on the utilization of customs duty privileges when importing automotive parts into Thailand.

  • Litigating a successful appeals case before the Appeals Committee and the Central Tax Court on the customs tariff classification of automatic teller machines.

  • Researching local laws under which the ASEAN Trade in Goods Agreement and import duties with respect to ASEAN countries can be implemented for clients in the automobile business.

  • Representing 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 with regard to customs formalities, customs valuation, duty privileges, and tariff classification of imported goods.

Professional Honors

  • Next Generation Partner in Customs and International Trade, The Legal 500 Asia Pacific, 2023

Professional Associations and Memberships

  • Notarial services attorney (Lawyers Council of Thailand, 2017)
  • Thai barrister-at-law (Thai Bar Association, 2010)
  • Lawyer license (Lawyers Council of Thailand, 2007)
  • Customs Subcommittee of the Thai Chamber of Commerce (Member, 2018 to present)
  • Customs Subcommittee of the Thai Chamber of Commerce (Assistant to a member, 2016 to 2017)
  • Subcommittee 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 (2007)


  • Thai Bar Association (Certificate in Taxation and International Taxation) (2015)
  • National Institute of Development Administration (Mini Master of Management Program) (2012)
  • National University of Singapore (LL.M. Microsoft Scholarship, Intellectual Property and Technology Law) (2011)
  • Paul Cézanne University (Aix-Marseille 3) (Eiffel Scholarship, LL.M. General Public Law) (2010)
  • Chulalongkorn University (LL.B., 1st class honors) (2007)
  • Ramkhamhaeng University (B.A. Political Science, 2nd class honors) (2006)


  • English
  • French
  • Thai

Keerati has spoken at several industry events and client webinars.

  • Co-speaker, "Customs audit," organized by Ministry of Economy, Trade and Industry (METI) of Japan and Japan Automotive Free Trade System (JAFTAS), 21 February 2023
  • Co-speaker, "Customs risk that Japanese companies may face overseas, and its impact to management" together with BM Tokyo office, the webinars in the EPA and Digital Innovation Forum organized by Japan’s Ministry of Economy, Transport and Industry, 20 February 2023
  • Co-speaker, "Charging Forward: Thailand's EV Industry Outlook 2022," in August 2022 to share insights on the current legal landscape of the EV industry in Thailand and opportunities that lie ahead for investors, 4 and 25 August 2022
  • 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 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