关税与贸易总协定.ppt

第二讲第二讲关税与贸易总协定关税与贸易总协定前前WTO的多边贸易体制的多边贸易体制 关税与贸易总协定关税与贸易总协定(GATT)的由来的由来GATT概况概况 GATT与世界贸易组织与世界贸易组织(WTO)的关系的关系 关税与贸易总协定关税与贸易总协定(GATT)的由来的由来1944年：布雷顿森林会议年：布雷顿森林会议1946-1948年：制定年：制定国际贸易组织宪章国际贸易组织宪章1947年年10月月30日日:临时适用议定书临时适用议定书关税与贸易总协定关税与贸易总协定(GATT)的由来的由来GATT先天的不足先天的不足非严格意义的条约非严格意义的条约非法律意义的国际组织非法律意义的国际组织非全面系统的调整非全面系统的调整 GATT概况概况(1948-1994)主要宗旨：贸易自由化主要宗旨：贸易自由化 指导思想：原则上禁止除关税（数量限指导思想：原则上禁止除关税（数量限制、补贴）以外的限制贸易的手段，并制、补贴）以外的限制贸易的手段，并通过谈判削减之，但允许有条件例外。通过谈判削减之，但允许有条件例外。GATT概况概况(1948-1994)基本架构：基本架构：uGATT文本（文本（38条）条）u相关议定书和决定相关议定书和决定与关税减让相关的议定书和核准书与关税减让相关的议定书和核准书 加入议定书加入议定书 关于豁免的决定关于豁免的决定 GATT缔约方全体的其他决定缔约方全体的其他决定u1979年的年的9个个守则守则 GATT概况概况(1948-1994)主要成就主要成就 关税大幅降低关税大幅降低体制逐渐成型体制逐渐成型 主要问题主要问题 法纪松弛法纪松弛范围局限范围局限组织缺位组织缺位GATT与世界贸易组织与世界贸易组织(WTO)的的关系关系从场所角度来看：被取代从场所角度来看：被取代从组织层面上来讲：被取代从组织层面上来讲：被取代从制度层面来看：被吸收从制度层面来看：被吸收制度层面的吸收：立法维度制度层面的吸收：立法维度从从从从GATT1947GATT1947到到到到GATT1994GATT1994 GATT1994GATT1994 1 1、GATT1947GATT1947（不包括（不包括（不包括（不包括临时适用议定书临时适用议定书临时适用议定书临时适用议定书）2 2、与关税减让相关的议定书和核准书、与关税减让相关的议定书和核准书、与关税减让相关的议定书和核准书、与关税减让相关的议定书和核准书3 3、加入议定书（不包括祖父条款）、加入议定书（不包括祖父条款）、加入议定书（不包括祖父条款）、加入议定书（不包括祖父条款）4 4、在、在、在、在19951995年年年年1 1月月月月1 1日仍然有效的关于豁免的决定日仍然有效的关于豁免的决定日仍然有效的关于豁免的决定日仍然有效的关于豁免的决定5 5、GATT1947GATT1947缔约方全体的其他决定缔约方全体的其他决定缔约方全体的其他决定缔约方全体的其他决定6 6、乌拉圭回合谈判达成的、乌拉圭回合谈判达成的、乌拉圭回合谈判达成的、乌拉圭回合谈判达成的6 6个个个个谅解谅解谅解谅解77、19941994年关税与贸易总协定马拉喀什议定书年关税与贸易总协定马拉喀什议定书年关税与贸易总协定马拉喀什议定书年关税与贸易总协定马拉喀什议定书 制度层面的吸收：司法维度制度层面的吸收：司法维度uuGATT1947GATT1947的的的的“上下文上下文上下文上下文”（contextcontext）功能功能功能功能“附件附件附件附件1 1、附件、附件、附件、附件2 2和附件和附件和附件和附件3 3所列协定及相关法律文件（下称所列协定及相关法律文件（下称所列协定及相关法律文件（下称所列协定及相关法律文件（下称“多边多边多边多边 贸贸贸贸易易易易协协协协定定定定”）为为为为本本本本协协协协定定定定的的的的组组组组成成成成部部部部分分分分，对对对对所所所所有有有有成成成成员员员员具具具具有有有有约约约约束束束束力力力力。”(WTOWTO协定协定协定协定第第第第2 2条第条第条第条第2 2款款款款)“The“ThepreamblepreambleofofthetheWTO WTO Agreement Agreement-whichwhichinformsinformsnotnotonlyonlythetheGATTGATT1994,1994,butbutalsoalsothetheotherothercoveredcoveredagreementsagreements-explicitly-explicitly acknowledgesacknowledges thethe objectiveobjective ofof sustainable sustainable developmentdevelopment ”(WT/DS58/AB/R,12October1998,para.129.)(WT/DS58/AB/R,12October1998,para.129.)“We“We dodo notnot considerconsider thatthat thethe meremere absenceabsence ofof thethe wordwordsubstitutablesubstitutable inin ArticleArticle 6.26.2 ofof thethe ATCATC rendersrenders ourourinterpretationinterpretation ofof thethe termterm directlydirectly competitivecompetitive underunderArticleArticle III:2III:2 ofof thethe GATTGATT 19941994 irrelevantirrelevant inin termsterms ofof itsitscontextualcontextual significancesignificance forfor thethe interpretationinterpretation ofof thatthat termtermunderArticle6.2oftheunderArticle6.2oftheATCATC.”(WT/DS192/AB/R,8October2001,para.94.)(WT/DS192/AB/R,8October2001,para.94.)制度层面的吸收：司法维度制度层面的吸收：司法维度uGATT专家组报告的指导作用专家组报告的指导作用 “TheThePanelPanelnotednotedthatthatotherotherGATTGATTandandWTOWTOpanelspanels havehaveinterpretedinterpretedArticleArticleIIIIIIandandthatthatpanelpanelreportsreportsadoptedadoptedbybythethe GATTGATT CONTRACTINGCONTRACTING PARTIESPARTIES andand thethe WTOWTODisputeDisputeSettlementSettlementBodyBodyconstituteconstitutesubsequentsubsequentpracticepractice ininaaspecificspecificcasecasebybyvirtuevirtueofofthethedecisiondecisiontotoadoptadopt them.them.ArticleArticle 1(b)(iv)1(b)(iv)ofof GATTGATT 19941994 providesprovidesinstitutionalinstitutional recognitionrecognition thatthat adoptedadopted panelpanel reportsreportsconstituteconstitute subsequentsubsequent practice.practice.SuchSuch reportsreports areare ananintegralintegralpartpartofofGATTGATT1994,1994,sincesincetheytheyconstituteconstitute“other“otherdecisionsdecisions ofof thethe CONTRACTINGCONTRACTING PARTIESPARTIES toto GATTGATT1947”.1947”.”(WT/DS8/R,11July1996,WT/DS8/R,11July1996,para.6.10.)para.6.10.)制度层面的吸收：司法维度制度层面的吸收：司法维度上诉机构的意见上诉机构的意见上诉机构的意见上诉机构的意见 “Generally,“Generally,inin internationalinternational law,law,thethe essenceessence ofofsubsequentsubsequentpracticepracticeinininterpretinginterpretingaatreatytreatyhashasbeenbeenrecognizedrecognizedasasaaconcordant,concordant,commoncommonandandconsistentconsistent sequencesequence ofof actsacts oror pronouncementspronouncementswhichwhichisissufficientsufficienttotoestablishestablishaadiscernablediscernablepatternpatternimplyingimplyingthethe agreementagreement ofof thethe partiesparties regardingregarding itsitsinterpretation.interpretation.AnAn isolatedisolated actact isis generallygenerally notnotsufficientsufficient toto establishestablish subsequentsubsequent CONTRACTINGCONTRACTINGPARTIES”PARTIES”制度层面的吸收：司法维度制度层面的吸收：司法维度“thethe decisionsdecisions toto adoptadopt panelpanel reportsreports underunder ArticleArticleXXIIIXXIII ofof thethe GATTGATT 19471947 werewere differentdifferent fromfrom jointjointactionactionbybythetheCONTRACTINGCONTRACTINGPARTIESPARTIESunderunderArticleArticleXXVoftheGATT1947.XXVoftheGATT1947.”“AdoptedAdoptedpanelpanelreportsreports areare anan importantimportantpartpart ofofthetheGATTGATT acquisacquis.TheyThey areare oftenoften consideredconsidered bybysubsequentsubsequentpanels.panels.TheyTheycreatecreatelegitimatelegitimateexpectationsexpectations amongamong WTOWTO Members,Members,and,and,therefore,therefore,shouldshouldbebetakentakenintointoaccountaccountwherewheretheytheyarearerelevantrelevanttoto anyany dispute.dispute.However,However,theythey areare notnot binding,binding,exceptexcept withwith respectrespect toto resolvingresolving thethe particularparticulardisputebetweenthepartiestothatdispute.disputebetweenthepartiestothatdispute.”(WT/DS8/AB/R,4October1996,WT/DS8/AB/R,4October1996,pp.14-16.pp.14-16.)制度层面的吸收：司法维度制度层面的吸收：司法维度 “除除除除本本本本协协协协定定定定和和和和多多多多边边边边贸贸贸贸易易易易协协协协定定定定项项项项下下下下另另另另有有有有规规规规定定定定外外外外，WTOWTO应应应应以以以以GATTGATT19471947缔缔缔缔约约约约方方方方全全全全体体体体和和和和在在在在GATTGATT19471947框框框框架架架架内内内内设设设设立立立立的的的的机机机机构构构构所遵循的决定、程序和惯例为指导。所遵循的决定、程序和惯例为指导。所遵循的决定、程序和惯例为指导。所遵循的决定、程序和惯例为指导。”(WTOWTO协定协定协定协定第第第第1616条第条第条第条第1 1款款款款)“ArticleArticle XVI:1XVI:1 ofof thethe WTO WTO AgreementAgreement andand paragraphparagraph1(b)(iv)1(b)(iv)ofofthethelanguagelanguageofofAnnexAnnex1A1AincorporatingincorporatingthetheGATTGATT 19941994 intointo thethe WTO WTO AgreementAgreement bringbring thethe legallegalhistoryhistoryandandexperienceexperienceunderunderthetheGATTGATT19471947intointothethenewnewrealmrealmofofthetheWTOWTOininaawaywaythatthatensuresensurescontinuitycontinuityandandconsistencyconsistencyininaasmoothsmoothtransitiontransitionfromfromthetheGATTGATT19471947 system.system.ThisThis affirmsaffirms thethe importanceimportance toto thetheMembersMembers ofof thethe WTOWTO ofof thethe experienceexperience acquiredacquired bybythetheCONTRACTINGCONTRACTINGPARTIESPARTIEStotothetheGATTGATT19471947-andandacknowledgesacknowledges thethe continuingcontinuing relevancerelevance ofof thatthatexperienceexperience toto thethe newnew tradingtrading systemsystem servedserved byby thetheWTO.WTO.”(WT/DS8/AB/R,4October1996,WT/DS8/AB/R,4October1996,p.14.p.14.)相关资源赵赵赵赵维维维维田田田田著著著著：世世世世贸贸贸贸组组组组织织织织（WTOWTO）的的的的法法法法律律律律制制制制度度度度，吉林人民出版社，吉林人民出版社，吉林人民出版社，吉林人民出版社，20002000GATTGATTBasicBasicInstrumentsInstrumentsandandSelectedSelectedDocuments,BISDDocuments,BISDAnalyticalAnalytical Index:Index:GuideGuide toto GATTGATT LawLaw andandPractice,Practice,updatedupdated 6th6th edition,edition,WTOWTO andandBernanBernanPress,1995Press,1995关关关关贸贸贸贸总总总总协协协协定定定定法法法法律律律律及及及及实实实实务务务务指指指指南南南南,上上上上海海海海人人人人民民民民出出出出版版版版社社社社,20042004RobertRobert E.E.HudecHudec,EssaysEssays onon thethe NatureNature ofofInternationalInternational TradeTrade Law,Law,CameronCameron MayMay Ltd,Ltd,19991999维也纳条约法公约维也纳条约法公约第第31条条 2 2、就解释条约而言，、就解释条约而言，上下文上下文除指连同弁言及附件在内之除指连同弁言及附件在内之约文外，并应包括：约文外，并应包括：(a)(a)全体当事国间因缔结条约所订与条约有关之任何协定；全体当事国间因缔结条约所订与条约有关之任何协定；(b)(b)一个以上当事国因缔结条约所订并经其他当事国接受为一个以上当事国因缔结条约所订并经其他当事国接受为条约有关文书之任何文书。条约有关文书之任何文书。3 3、应与上下文一并考虑者尚有：、应与上下文一并考虑者尚有：(a)(a)当事国嗣后所订关于条约之解释或其规定之适用之任何当事国嗣后所订关于条约之解释或其规定之适用之任何协定；协定；(b)(b)嗣后在条约适用方面确定各当事国对条约解释之协定之嗣后在条约适用方面确定各当事国对条约解释之协定之任何惯例；任何惯例；(any any subsequent practice subsequent practice in the application of in the application of the treaty which establishes the agreement of the parties the treaty which establishes the agreement of the parties regarding its interpretationregarding its interpretation)(c)(c)适用于当事国间关系之任何有关国际法规则。适用于当事国间关系之任何有关国际法规则。