关税与贸易总协定（英文）dwxb.docx

i. source and effective date of gatt provisions_Evaluation Warning: The document was created with Spire.Doc for .NET.THE GGENERRAL AAGREEEMENTTON TAARIFFFS ANND TRRADEThe Goveernmeents of tthe CCommoonweaalth of AAustrraliaa, thhe Kkkingddom oof Beelgiuum, tthe UUniteed Sttatess of Brazzil, Burmma, CCanadda, CCeyloon, tthe RRepubblic of CChilee, thhe Reepubllic oof Chhina, thee Reppubliic off Cubba, tthe CCzechhosloovak Repuublicc, thhe Frrenchh Reppubliic, IIndiaa, Leebanoon, tthe GGrandd-Ducchy oof Luuxembburg, thee Kinngdomm of the Nethherlaands, Neww Zeaalandd, thhe Kiingdoom off Norrway, Pakkistaan, SSouthhern Rhoddesiaa, Syyria, thee Uniion oof Soouth Afriica, the Unitted KKingddom oof Grreat Brittain and Nortthernn Ireelandd, annd thhe Unnitedd Staates of AAmeriica:Recoognizzing thatt theeir rrelattionss in the fielld off traade aand eeconoomic endeeavouur shhouldd be condducteed wiith aa vieew too raiisingg staandarrds oof liivingg, ennsuriing ffull emplloymeent aand aa larrge aand ssteaddily growwing voluume oof reeal iincomme annd efffecttive demaand, deveelopiing tthe ffull use of tthe rresouurcess of the worlld annd exxpandding the prodductiion aand eexchaange of ggoodss,Beinng deesiroous oof coontriibutiing tto thhese objeectivves bby ennteriing iinto reciiproccal aand mmutuaally advaantaggeouss arrrangeementts diirectted tto thhe suubstaantiaal reeducttion of ttarifffs aand ootherr barrrierrs too traade aand tto thhe elliminnatioon off disscrimminattory treaatmennt inn intternaationnal ccommeerce,Havee thrroughh theeir RRepreesenttativves aagreeed ass folllowss:PART IArticcle IIGeneeral Mostt-Favvoureed-Naationn Treeatmeent1.WWith resppect to ccustooms ddutiees annd chhargees off anyy kinnd immposeed onn or in cconneectioon wiith iimporrtatiion oor exxporttatioon orr impposedd on the inteernattionaal trransffer oof paaymennts ffor iimporrts oor exxportts, aand wwith resppect to tthe mmethood off levvyingg succh duutiess andd chaargess, annd wiith rrespeect tto alll ruules and formmalitties in cconneectioon wiith iimporrtatiion aand eexporrtatiion, and withh resspectt to all mattters refeerredd to in pparaggraphhs 2 and 4 off Artticlee IIII,* aany aadvanntagee, faavourr, prrivillege or iimmunnity grannted by aany ccontrractiing ppartyy to any prodduct origginatting in oor deestinned ffor aany ootherr couuntryy shaall bbe acccordded iimmeddiateely aand uunconnditiionallly tto thhe liike pproduuct oorigiinatiing iin orr desstineed foor thhe teerrittoriees off alll othher ccontrractiing ppartiies.2. The provvisioons oof paaragrraph 1 off thiis Arrticlle shhall not requuire the elimminattion of aany pprefeerencces iin reespecct off impport dutiies oor chhargees whhich do nnot eexceeed thhe leevelss proovideed foor inn parragraaph 44 of thiss Artticlee andd whiich ffall withhin tthe ffolloowingg desscripptionns:(a)Prefferennces in fforcee excclusiivelyy bettweenn twoo or moree of the terrritorries listted iin Annnex A, ssubjeect tto thhe coondittionss sett forrth tthereein; (b)Prefferennces in fforcee excclusiivelyy bettweenn twoo or moree terrritooriess whiich oon Juuly 11, 19939, weree connnectted bby coommonn sovvereiigntyy or relaationns off prootecttion or ssuzerraintty annd whhich are listted iin Annnexees B, C aand DD, suubjecct too thee connditiions set fortth thhereiin;(c)Prefferennces in fforcee excclusiivelyy bettweenn thee Uniited Stattes oof Ammericca annd thhe Reepubllic oof Cuuba;(d)Prefferennces in fforcee excclusiivelyy bettweenn neiighboourinng coountrries listted iin Annnexees E and F.3.TThe pproviisionns off parragraaph 11 shaall nnot aapplyy to prefferennces betwween the counntriees foormerrly aa parrt off thee Otttomann Emppire and detaachedd froom itt on Julyy 24, l9223, pproviided suchh preefereencess aree appproveed unnder paraagrapph 5_ of Artiicle XXV, whiich sshalll be appllied in tthis resppect in tthe llightt of paraagrapph 1 of AArticcle XXXIX._Thee autthenttic ttext errooneouusly readds "ssub-pparaggraphh 5 (a)".4.TThe mmargiin off preefereence* on any prodduct in rrespeect oof whhich a prreferrencee is permmitteed unnder paraagrapph 2 of tthis Artiicle but is nnot speccificcallyy sett forrth aas a maxiimum marggin oof prreferrencee in the apprropriiate Scheedulee annnexedd to thiss Agrreemeent sshalll nott excceed:(a)in rrespeect oof duutiess or charrges on aany pproduuct ddescrribedd in suchh Schhedulle, tthe ddiffeerencce beetweeen thhe moost-ffavouured-natiion aand pprefeerenttial ratees prrovidded ffor tthereein; if nno prreferrentiial rrate is pproviided for, thee preefereentiaal raate sshalll forr thee purrposees off thiis paaragrraph be ttakenn to be tthat in fforcee on Apriil 100, l9947, and, if no mmost-favoouredd-nattion ratee is provvidedd forr, thhe maarginn shaall nnot eexceeed thhe diifferrencee bettweenn thee mosst-faavourred-nnatioon annd prreferrentiial rratess exiistinng onn Aprril 110, 11947;(b)in rrespeect oof duutiess or charrges on aany pproduuct nnot ddescrribedd in the apprropriiate Scheedulee, thhe diifferrencee bettweenn thee mosst-faavourred-nnatioon annd prreferrentiial rratess exiistinng onn Aprril 110, 11947. In the casee of the conttractting partties nameed inn Annnex GG, thhe daate oof Appril 10, 19447, rreferrred to iin suub-paaragrraph (a) annd (bb) off thiis paaragrraph shalll bee repplaceed byy thee resspecttive datees seet foorth in tthat Anneex.Articcle IIISchedduless of Conccessiions1.(a)Eachh conntracctingg parrty sshalll acccord to tthe ccommeerce of tthe ootherr conntracctingg parrtiess treeatmeent nno leess ffavouurablle thhan tthat provvidedd forr in the apprropriiate Partt of the apprropriiate Scheedulee annnexedd to thiss Agrreemeent.(b)The prodductss desscribbed iin Paart II of the Scheedulee rellatinng too anyy conntracctingg parrty, whicch arre thhe prroduccts oof teerrittoriees off othher ccontrractiing ppartiies, shalll, oon thheir impoortattion intoo thee terrritoory tto whhich the Scheedulee rellatess, annd suubjecct too thee terrms, condditioons oor quualifficattionss sett forrth iin thhat SScheddule, be exemmpt ffrom ordiinaryy cusstomss dutties in eexcesss off thoose sset fforthh andd proovideed thhereiin. SSuch prodductss shaall aalso be eexemppt frrom aall ootherr dutties or cchargges oof anny kiind iimpossed oon orr in connnectiion wwith the impoortattion in eexcesss off thoose iimpossed oon thhe daate oof thhis AAgreeementt or thosse diirecttly aand mmandaatoriily rrequiired to bbe immposeed thhereaafterr by legiislattion in fforcee in the impoortinng teerrittory on tthat datee.(c)The prodductss desscribbed iin Paart III off thee Schhedulle reelatiing tto anny coontraactinng paarty whicch arre thhe prroduccts oof teerrittoriees enntitlled uunderr Artticlee I tto reeceivve prreferrentiial ttreattmentt upoon immporttatioon innto tthe tterriitoryy to whicch thhe Sccheduule rrelattes sshalll, onn theeir iimporrtatiion iinto suchh terrritoory, and subjject to the termms, ccondiitionns orr quaalifiicatiions set fortth inn thaat Sccheduule, be eexemppt frrom oordinnary custtoms dutiies iin exxcesss of thosse seet foorth and provvidedd forr in Partt II of tthat Scheedulee. Suuch pproduucts shalll allso bbe exxemptt froom alll otther dutiies oor chhargees off anyy kinnd immposeed onn or in cconneectioon wiith iimporrtatiion iin exxcesss of thosse immposeed onn thee datte off thiis Aggreemment or tthosee dirrectlly orr manndatoorilyy reqquireed too be impoosed therreaftter bby leegisllatioon inn forrce iin thhe immportting terrritorry onn thaat daate. Nothhing in tthis Artiicle shalll prrevennt anny coontraactinng paarty fromm maiintaiiningg itss reqquireementts exxistiing oon thhe daate oof thhis AAgreeementt as to tthe eeligiibiliity oof gooods for entrry att preefereentiaal raates of dduty.2.NNothiing iin thhis AArticcle sshalll preeventt anyy conntracctingg parrty ffrom impoosingg at any timee on the impoortattion of aany pproduuct:(a)a chhargee equuivallent to aan innternnal ttax iimpossed cconsiistenntly withh thee proovisiions of pparaggraphh 2 oof Arrticlle IIII* iin reespecct off thee likke doomesttic pproduuct oor inn resspectt of an aarticcle ffrom whicch thhe immportted pproduuct hhas bbeen manuufactturedd or prodducedd in wholle orr in partt;(b)any antii-dummpingg or counntervvailiing dduty appllied conssisteentlyy witth thhe prrovissionss of Artiicle VI;*(c)feess or otheer chhargees coommennsuraate wwith the costt of servvicess renndereed.3.NNo coontraactinng paarty shalll allter its methhod oof deetermmininng duutiabble vvaluee or of cconveertinng cuurrennciess so as tto immpairr thee vallue oof anny off thee conncesssionss proovideed foor inn thee appproprriatee Schhedulle annnexeed too thiis Aggreemment.4.IIf anny coontraactinng paarty estaablisshes, maiintaiins oor auuthorrizess, foormallly oor inn efffect, a mmonoppoly of tthe iimporrtatiion oof anny prroducct deescriibed in tthe aapproopriaate SScheddule anneexed to tthis Agreeemennt, ssuch monoopolyy shaall nnot, exceept aas prrovidded ffor iin thhat SScheddule or aas ottherwwise agreeed bbetweeen tthe ppartiies wwhichh iniitiallly nnegottiateed thhe cooncesssionn, opperatte soo as to aafforrd prrotecctionn on the averrage in eexcesss off thee amoount of pproteectioon prrovidded ffor iin thhat SScheddule. Thee proovisiions of tthis paraagrapph shhall not limiit thhe usse byy conntracctingg parrtiess of any formm of assiistannce tto doomesttic pproduucerss perrmittted bby otther provvisioons oof thhis AAgreeementt.*5.IIf anny coontraactinng paarty conssiderrs thhat aa prooductt is not receeivinng frrom aanothher ccontrractiing ppartyy thee treeatmeent wwhichh thee firrst ccontrractiing ppartyy bellievees too havve beeen cconteemplaated by aa conncesssion provvidedd forr in the apprropriiate Scheedulee annnexedd to thiss Agrreemeent, it sshalll briing tthe mmatteer diirecttly tto thhe atttenttion of tthe ootherr conntracctingg parrty. If tthe llatteer aggreess thaat thhe trreatmment conttempllatedd wass thaat cllaimeed byy thee firrst ccontrractiing ppartyy, buut deeclarres tthat suchh treeatmeent ccannoot bee acccordeed beecausse a courrt orr othher ppropeer auuthorrity has ruleed too thee efffect thatt thee prooductt invvolveed caannott be classsifiied uunderr thee taarifff lawws off succh coontraactinng paarty so aas too perrmit the treaatmennt coontemmplatted iin thhis AAgreeementt, thhe twwo coontraactinng paartiees, ttogetther withh anyy othher ccontrractiing ppartiies ssubsttantiiallyy intteressted, shaall eenterr proomptlly innto ffurthher nnegottiatiions withh a vview to aa commpenssatorry addjusttmentt of the mattter.6.(a)The speccificc dutties and charrges inclludedd in the Scheedulees reelatiing tto coontraactinng paartiees meemberrs off thee Intternaationnal MMonettary Fundd, annd maarginns off preefereence in sspeciific dutiies aand cchargges mmainttaineed byy succh coontraactinng paartiees, aare eexpreessedd in the apprropriiate currrencyy at the par valuue accceptted oor prrovissionaally recoognizzed bby thhe Fuund aat thhe daate oof thhis AAgreeementt. Acccorddinglly, iin caase tthis par valuue iss redducedd connsisttentlly wiith tthe AArticcles of AAgreeementt of the Inteernattionaal Moonetaary FFund by mmore thann tweenty per centtum, suchh speecifiic duutiess andd chaargess andd marrginss of prefferennce mmay bbe addjustted tto taake aaccouunt oof suuch rreducctionn; pproviided thatt thee Conntracctingg Parrtiess (i.ee., tthe ccontrractiing ppartiies aactinng joointlly ass proovideed foor inn Artticlee XXVV) cooncurr thaat suuch aadjusstmennts wwill not impaair tthe vvaluee of the conccessiions provvidedd forr in the apprropriiate Scheedulee or elseewherre inn thiis Aggreemment, duee acccountt beiing ttakenn of all facttors whicch maay innflueence the needd forr, orr urggencyy of, succh addjusttmentts.(b)Simiilar provvisioons sshalll appply tto anny coontraactinng paarty not a meemberr of the Fundd, ass froom thhe daate oon whhich suchh conntracctingg parrty bbecommes aa memmber of tthe FFund or eenterrs innto aa speeciall excchangge aggreemment in ppursuuancee of Artiicle  XV.7.TThe SSchedduless annnexedd to thiss Agrreemeent aare hherebby maade aan inntegrral ppart of PPart I off thiis Aggreemment.PART IIArticcle IIII*Natiionall Treeatmeent oon Innternnal TTaxattion and Reguulatiion1.TThe ccontrractiing ppartiies rrecoggnizee thaat innternnal ttaxess andd othher iinterrnal charrges, andd lawws, rregullatioons aand rrequiiremeents affeectinng thhe innternnal ssale, offferinng foor saale, purcchasee, trranspportaationn, diistriibutiion oor usse off prooductts, aand iinterrnal quanntitaativee reggulattionss reqquiriing tthe mmixtuure, proccessiing oor usse off prooductts inn speecifiied aamounnts oor prroporrtionns, sshoulld noot bee apppliedd to impoortedd or domeesticc prooductts soo as to aafforrd prrotecctionn to domeesticc prooducttion.*2.TThe pproduucts of tthe tterriitoryy of any conttractting partty immportted iinto the terrritorry off anyy othher ccontrractiing ppartyy shaall nnot bbe suubjecct, ddirecctly or iindirrectlly, tto innternnal ttaxess or otheer innternnal cchargges oof anny kiind iin exxcesss of thosse appplieed, ddirecctly or iindirrectlly, tto liike ddomesstic prodductss. Mooreovver, no ccontrractiing ppartyy shaall ootherrwisee appply iinterrnal taxees orr othher iinterrnal charrges to iimporrted or ddomesstic prodductss in a maannerr conntrarry too thee priincipples set fortth inn parragraaph 11.*3.WWith resppect to aany eexistting inteernall taxx whiich iis innconssisteent wwith the provvisioons oof paaragrraph 2, bbut wwhichh is speccificcallyy autthoriized undeer a tradde aggreemment, in forcce onn Aprril 110, ll947, in whicch thhe immportt dutty onn thee taxxed pproduuct iis boound agaiinst incrreasee, thhe coontraactinng paarty impoosingg thee taxx shaall bbe frree tto poostpoone tthe aappliicatiion oof thhe prrovissionss of paraagrapph 2 to ssuch tax untiil suuch ttime as iit caan obbtainn relleasee froom thhe obbligaationns off succh trrade agreeemennt inn ordder tto peermitt thee inccreasse off succh duuty tto thhe exxtentt neccessaary tto coompennsatee forr thee eliiminaationn of