关税与贸易总协定（英文）24046.docx

i. source and effective date of gatt provisions_THE GENNERAL AGREEEMENTON TARIIFFS AAND TRRADEThe Goovernmments of thhe Commmonweealth of Auustrallia, tthe Kkkingdoom of Belgiium, tthe Unnited Statees of Braziil, Burmaa, Cannada, Ceyloon, thhe Reppublicc of CChile, the Repubblic oof Chiina, tthe Reepubliic of Cuba, the Czechhoslovvak Reepubliic, thhe Freench RRepubllic, IIndia, Lebaanon, the GGrand-Duchyy of LLuxembburg, the KKingdoom of the NNetherrlandss, Neww Zealland, the KKingdoom of Norwaay, Paakistaan, Sooutherrn Rhoodesiaa, Syrria, tthe Unnion oof Souuth Affrica, the Uniteed Kinngdom of Grreat BBritaiin andd Nortthern Irelaand, aand thhe Uniited SStatess of AAmericca:Recognnizingg thatt theiir rellationns in the ffield of trrade aand ecconomiic enddeavouur shoould bbe connducteed witth a vview tto raiising standdards of liiving, ensuuring full emplooymentt and a larrge annd steeadilyy growwing vvolumee of rreal iincomee and effecctive demannd, deevelopping tthe fuull usse of the rresourrces oof thee worlld andd expaandingg the produuctionn and exchaange oof gooods,Being desirrous oof conntribuuting to thhese oobjecttives by ennterinng intto recciproccal annd muttuallyy advaantageeous aarranggementts dirrectedd to tthe suubstanntial reducction of taariffss and otherr barrriers to trrade aand too the elimiinatioon of discrriminaatory treattment in innternaationaal commmercee,Have tthrouggh theeir Reepreseentatiives aagreedd as ffollowws:PART IArticlee IGeneraal Mosst-Favvouredd-Natiion Trreatmeent1.Witth resspect to cuustomss dutiies annd chaarges of anny kinnd impposed on orr in cconnecction with imporrtatioon or exporrtatioon or impossed onn the interrnatioonal ttransffer off paymments for iimportts or exporrts, aand wiith reespectt to tthe meethod of leevyingg suchh dutiies annd chaarges, and with respeect too all ruless and formaalitiees in conneectionn withh impoortatiion annd expportattion, and wwith rrespecct to all mmatterrs refferredd to iin parragrapphs 2 and 44 of AArticlle IIII,* anny advvantagge, faavour, privvilegee or iimmuniity grrantedd by aany coontraccting partyy to aany prroductt origginatiing inn or ddestinned foor anyy otheer couuntry shalll be aaccordded immmediaately and uuncondditionnally to thhe likke prooduct origiinatinng in or deestineed forr the terriitoriees of all oother contrractinng parrties.2. Thhe proovisioons off paraagraphh 1 off thiss Artiicle sshall not rrequirre thee elimminatiion off any prefeerencees in respeect off impoort duuties or chhargess whicch do not eexceedd the levells proovidedd for in paaragraaph 4 of thhis Arrticlee and whichh falll withhin thhe folllowinng desscripttions:(a)Prrefereences in foorce eexclussivelyy betwween ttwo orr moree of tthe teerritoories listeed in Annexx A, ssubjecct to the ccondittions set fforth thereein; (b)Prrefereences in foorce eexclussivelyy betwween ttwo orr moree terrritoriies whhich oon Jully 1, 1939, weree connnectedd by ccommonn soveereignnty orr relaationss of pprotecction or suuzeraiinty aand whhich aare liisted in Annnexess B, CC and D, suubjectt to tthe coonditiions sset foorth tthereiin;(c)Prrefereences in foorce eexclussivelyy betwween tthe Unnited Statees of Ameriica annd thee Repuublic of Cuuba;(d)Prrefereences in foorce eexclussivelyy betwween nneighbbourinng couuntriees lissted iin Annnexes E andd F.3.Thee provvisionns of paraggraph 1 shaall noot appply too prefferencces beetweenn the counttries formeerly aa partt of tthe Otttomann Empiire annd dettachedd fromm it oon Jully 24, l9233, proovidedd suchh prefferencces arre appprovedd undeer parragrapph 5_ of Arrticlee XXV, whicch shaall bee appllied iin thiis resspect in thhe ligght off paraagraphh 1 off Artiicle XXXIX._The aauthenntic ttext eerroneeouslyy readds "suub-parragrapph 5 (a)".4.Thee marggin off prefferencce* onn any produuct inn resppect oof whiich a prefeerencee is ppermittted uunder paraggraph 2 of this Articcle buut is not speciificallly seet forrth ass a maaximumm marggin off prefferencce in the aapproppriatee Scheedule annexxed too thiss Agreeementt shalll nott exceeed:(a)inn resppect oof dutties oor chaarges on anny prooduct descrribed in suuch Scchedulle, thhe diffferennce beetweenn the most-favouured-nnationn and prefeerentiial raates pprovidded foor theerein; if nno preeferenntial rate is prrovideed forr, thee prefferenttial rrate sshall for tthe puurposees of this paraggraph be taaken tto be that in foorce oon Aprril 100, l9447, annd, iff no mmost-ffavourred-naation rate is prrovideed forr, thee marggin shhall nnot exxceed the ddifferrence betweeen thhe mosst-favvouredd-natiion annd preeferenntial ratess exissting on Appril 110, 19947;(b)inn resppect oof dutties oor chaarges on anny prooduct not ddescriibed iin thee apprropriaate Scchedulle, thhe diffferennce beetweenn the most-favouured-nnationn and prefeerentiial raates eexistiing onn Apriil 10, 19477. In thhe casse of the ccontraactingg partties nnamed in Annnex GG, thee datee of AApril 10, 1947, refeerred to inn sub-paraggraph (a) andd (b) of this paraggraph shalll be rreplacced byy the respeectivee datees sett fortth in that Annexx.Articlee IISchedulles off Conccessioons1.(a)Each contrractinng parrty shhall aaccordd to tthe coommercce of the oother contrractinng parrties treattment no leess faavouraable tthan tthat pprovidded foor in the aapproppriatee Partt of tthe appproprriate Scheddule aannexeed to this Agreeement.(b)TThe prroductts desscribeed in Part I of the SScheduule reelatinng to any ccontraactingg partty, whhich aare thhe prooductss of tterrittoriess of oother contrractinng parrties, shalll, onn theiir impportattion iinto tthe teerritoory too whicch thee Scheedule relattes, aand suubjectt to tthe teerms, condiitionss or qqualifficatiions sset foorth iin thaat Schhedulee, be exemppt froom orddinaryy custtoms ddutiess in eexcesss of tthose set fforth and pprovidded thhereinn. Succh prooductss shalll alsso be exemppt froom alll otheer dutties oor chaarges of anny kinnd impposed on orr in cconnecction with the iimporttationn in eexcesss of tthose impossed onn the date of thhis Aggreemeent orr thosse dirrectlyy and mandaatorilly reqquiredd to bbe impposed thereeafterr by llegisllationn in fforce in thhe impportinng terrritorry on that date.(c)TThe prroductts desscribeed in Part II off the Scheddule rrelatiing too any contrractinng parrty whhich aare thhe prooductss of tterrittoriess entiitled underr Artiicle II to rreceivve preeferenntial treattment upon imporrtatioon intto thee terrritoryy to wwhich the SScheduule reelatess shalll, onn theiir impportattion iinto ssuch tterrittory, and ssubjecct to the tterms, condditionns or qualiificattions set fforth in thhat Scchedulle, bee exemmpt frrom orrdinarry cusstoms dutiees in excesss of thosee set forthh and proviided ffor inn Partt II oof thaat Schhedulee. Succh prooductss shalll alsso be exemppt froom alll otheer dutties oor chaarges of anny kinnd impposed on orr in cconnecction with imporrtatioon in excesss of thosee impoosed oon thee datee of tthis AAgreemment oor thoose diirectlly or mandaatorilly reqquiredd to bbe impposed thereeafterr by llegisllationn in fforce in thhe impportinng terrritorry on that date. Nothhing iin thiis Artticle shalll prevvent aany coontraccting partyy fromm mainntainiing itts reqquiremments existting oon thee datee of tthis AAgreemment aas to the eeligibbilityy of ggoods for eentry at prrefereentiall ratees of duty.2.Notthing in thhis Arrticlee shalll preevent any ccontraactingg partty froom impposingg at aany tiime onn the imporrtatioon of any pproducct:(a)a chargge equuivaleent too an iinternnal taax impposed consiistenttly wiith thhe proovisioons off paraagraphh 2 off Artiicle IIII* iin resspect of thhe likke dommesticc prodduct oor in respeect off an aarticlle froom whiich thhe impportedd prodduct hhas beeen maanufaccturedd or pproducced inn wholle or in paart;(b)anny antti-dummping or coounterrvailiing duuty apppliedd conssistenntly wwith tthe prrovisiions oof Artticle VI;*(c)feees orr otheer chaarges commeensuraate wiith thhe cosst of serviices rrenderred.3.No contrractinng parrty shhall aalter its mmethodd of ddetermminingg dutiiable valuee or oof connvertiing cuurrenccies sso as to immpair the vvalue of anny of the cconcesssionss provvided for iin thee apprropriaate Scchedulle annnexed to thhis Aggreemeent.4.If any ccontraactingg partty esttablisshes, mainttains or auuthoriizes, formaally oor in effecct, a monoppoly oof thee impoortatiion off any produuct deescribbed inn the approopriatte Schhedulee anneexed tto thiis Agrreemennt, suuch moonopolly shaall noot, exxcept as prrovideed forr in tthat SScheduule orr as ootherwwise aagreedd betwween tthe paartiess whicch iniitiallly neggotiatted thhe conncessiion, ooperatte so as too affoord prrotecttion oon thee averrage iin exccess oof thee amouunt off prottectioon proovidedd for in thhat Scchedulle. Thhe proovisioons off thiss paraagraphh shalll nott limiit thee use by coontraccting partiies off any form of asssistaance tto dommesticc prodducerss permmittedd by oother proviisionss of tthis AAgreemment.*5.If any ccontraactingg partty connsiderrs thaat a pproducct is not rreceivving ffrom aanotheer conntractting pparty the ttreatmment wwhich the ffirst contrractinng parrty beelievees to have been conteemplatted byy a cooncesssion pprovidded foor in the aapproppriatee Scheedule annexxed too thiss Agreeementt, it shalll brinng thee mattter diirectlly to the aattenttion oof thee otheer conntractting pparty. If tthe laatter agreees thaat thee treaatmentt conttemplaated wwas thhat cllaimedd by tthe fiirst ccontraactingg partty, buut decclaress thatt suchh treaatmentt cannnot bee accoorded becauuse a courtt or oother propeer autthoritty hass ruledd to tthe efffect that the pproducct invvolvedd cannnot bee classsifieed undder thhe taariff laws of suuch coontraccting partyy so aas to permiit thee treaatmentt conttemplaated iin thiis Agrreemennt, thhe twoo conttractiing paartiess, toggetherr withh any otherr conttractiing paartiess subsstantiially interrestedd, shaall ennter pprompttly innto fuurtherr negootiatiions wwith aa vieww to aa comppensattory aadjusttment of thhe mattter.6.(a)The sspeciffic duuties and cchargees inccludedd in tthe Scchedulles reelatinng to contrractinng parrties membeers off the Interrnatioonal MMonetaary Fuund, aand maarginss of ppreferrence in sppecifiic dutties aand chhargess mainntaineed by such contrractinng parrties, are expreessed in thhe apppropriiate ccurrenncy att the par vvalue acceppted oor proovisioonallyy recoognizeed by the FFund aat thee datee of tthis AAgreemment. Accorrdinglly, inn casee thiss par valuee is rreduceed connsisteently with the AArticlles off Agreeementt of tthe Innternaationaal Monnetaryy Fundd by mmore tthan ttwentyy per centuum, suuch sppecifiic dutties aand chhargess and margiins off prefferencce mayy be aadjustted too takee accoount oof succh redductioon; pprovidded thhat thhe Conntractting PPartiees (i.e., the ccontraactingg partties aactingg joinntly aas proovidedd for in Arrticlee XXV) conccur thhat suuch addjustmments will not iimpairr the valuee of tthe cooncesssions proviided ffor inn the approopriatte Schhedulee or eelsewhhere iin thiis Agrreemennt, duue acccount beingg takeen of all ffactorrs whiich maay inffluencce thee needd for, or uurgenccy of, suchh adjuustmennts.(b)Siimilarr provvisionns shaall appply tto anyy conttractiing paarty nnot a membeer of the FFund, as frrom thhe datte on whichh suchh conttractiing paarty bbecomees a mmemberr of tthe Fuund orr enteers innto a speciial exxchangge agrreemennt in pursuuance of Arrticlee XV.7.Thee Scheeduless anneexed tto thiis Agrreemennt aree hereeby maade ann inteegral part of Paart I of thhis Aggreemeent.PART IIIArticlee III*Nationnal Trreatmeent onn Inteernal Taxattion aand Reegulattion1.Thee conttractiing paartiess recoognizee thatt inteernal taxess and otherr inteernal chargges, aand laaws, rregulaationss and requiiremennts afffectiing thhe intternall salee, offferingg for sale, purcchase, trannsporttationn, disstribuution or usse of produucts, and iinternnal quuantittativee reguulatioons reequiriing thhe mixxture, proccessinng or use oof prooductss in sspeciffied aamountts or propoortionns, shhould not bbe appplied to immporteed or domesstic pproduccts soo as tto affford pprotecction to doomestiic prooductiion.*2.Thee prodducts of thhe terrritorry of any ccontraactingg partty impportedd intoo the terriitory of anny othher coontraccting partyy shalll nott be ssubjecct, diirectlly or indirrectlyy, to interrnal ttaxes or otther iinternnal chhargess of aany kiind inn exceess off thosse appplied, direectly or inndirecctly, to liike doomestiic prooductss. Morreoverr, no contrractinng parrty shhall ootherwwise aapply interrnal ttaxes or otther iinternnal chhargess to iimportted orr domeestic produucts iin a mmannerr conttrary to thhe priinciplles seet forrth inn paraagraphh 1.*3.Witth resspect to anny exiistingg inteernal tax wwhich is innconsiistentt withh the proviisionss of pparagrraph 22, butt whicch is speciificallly auuthoriized uunder a traade aggreemeent, iin forrce onn Apriil 10, l9477, in whichh the imporrt dutty on the ttaxed produuct iss bounnd agaainst increease, the ccontraactingg partty impposingg the tax sshall be frree too posttpone the aappliccationn of tthe prrovisiions oof parragrapph 2 tto succh taxx untiil succh timme as it caan obttain rreleasse froom thee obliigatioons off suchh tradde agrreemennt in orderr to ppermitt the increease oof succh dutty to the eextentt neceessaryy to ccompennsate for tthe elliminaation of thhe prootectiive ellementt of tthe taax.4.Thee prodducts of thhe terrritorry of any ccontraactingg partty impportedd intoo the terriitory of anny othher coontraccting partyy shalll be accorrded ttreatmment nno lesss favvourabble thhan thhat acccordeed to like produucts oof nattionall origgin inn resppect oof alll lawss, reggulatiions aand reequireementss affeectingg theiir intternall salee, offferingg for sale, purcchase, trannsporttationn, disstribuution or usse. Thhe proovisioons off thiss paraagraphh shalll nott prevvent tthe appplicaation of diiffereentiall inteernal transsportaation chargges whhich aare baased eexclussivelyy on tthe