GATT_关税贸易总协定_中英文版

关税与贸易总协定条文关税与贸易总协定（General Agreement on Tariffs and Trade，GATT）是国际贸易领域的重要法律文件，旨在规范和促进全球贸易。

本文将对GATT条文进行深入评估，探讨其内容和影响，以及我个人对此的观点和理解。

一、深度评估：GATT的核心条文1. 第一条：最惠国待遇原则第一条是GATT最核心的原则之一，即"非歧视性"原则。

根据该原则，一国将适用于一个成员国的任何贸易优惠，也适用于其他成员国。

这意味着任何减少关税或其他贸易壁垒的优惠都必须对所有成员国开放，以确保平等和公平的贸易环境。

这一原则的实施为全球贸易的发展奠定了基础，削弱了保护主义倾向，促进了全球贸易自由化。

然而，也有观点认为，最惠国原则在一定程度上限制了国家保护自身产业的能力，可能不利于发展中国家的经济。

2. 第二条：关税和非关税壁垒的限制第二条涉及关税和非关税壁垒的限制和约束。

关税是国家对进口和/或出口商品征收的税费，而非关税壁垒则包括配额、许可证、技术壁垒等。

GATT规定了关税的减少和非关税壁垒的限制，以提高贸易自由化水平。

这一条款的目标是降低贸易壁垒，促进贸易便利化和市场准入。

旨在通过减少关税和非关税壁垒，增加商品进出口的自由流通，从而推动全球经济的增长。

3. 第三条：特别和优惠待遇第三条涉及特殊和优惠待遇，针对发展中国家成员给予了一些灵活性和特殊对待。

GATT承认发展中国家的经济状况和需求与发达国家有所不同，因此为其提供了更长的过渡期、减少关税的特殊待遇等。

这一条款的目标是促进发展中国家的经济发展，并降低其与发达国家之间的贸易壁垒。

然而，也有人指出，特殊和优惠待遇可能会给发展中国家带来一定的依赖性，限制了其自主性和竞争力的提升。

二、广度评估：GATT的影响和挑战1. 促进全球贸易自由化GATT的实施促进了全球贸易自由化，降低了贸易壁垒，加强了国际贸易合作。

通过贸易自由化，商品和服务能够更加便利地在全球范围内流通，促进了全球经济的繁荣和发展。

国际贸易缩略语中英文对照国际贸易缩略语中英文对照1. 国际贸易常用简称1.1 FOB：Free on Board（货物已装船船上交付）1.2 CIF：Cost, Insurance and Freight（成本，保险费和运费）1.3 EXW：Ex Works（离岸价）1.4 C&F：Cost and Freight（成本和运费）1.5 DAP：Delivered at Place（交货地点）1.6 L/C：Letter of Credit（信用证）1.7 T/T：Telegraphic Transfer（电汇）1.8 WTO：World Trade Organization（世界贸易组织）1.9 GATT：General Agreement on Tariffs and Trade（关税和贸易总协定）1.10 NAFTA：North American Free Trade Agreement（北美自由贸易协定）2. 运输相关简称2.1 ETA：Estimated Time of Arrival（预计到达时间）2.2 ETD：Estimated Time of Departure（预计离港时间）2.3 B/L：Bill of Lading（提单）2.4 D/O：Delivery Order（交货单）2.5 C/O：Certificate of Origin（原产地证明）2.6 HBL：House Bill of Lading（分提单）2.7 MBL：Master Bill of Lading（总提单）2.8 TEU：Twenty-foot Equivalent Unit（20英尺柜）2.9 FEU：Forty-foot Equivalent Unit（40英尺柜）2.10 CY：Contner Yard（货柜场）3. 支付和结算相关简称3.1 T/T：Telegraphic Transfer（电汇）3.2 L/C：Letter of Credit（信用证）3.3 CAD：Cash Agnst Documents（单据付款）3.4 D/P：Documents Agnst Payment（付款交单）3.5 D/A：Documents Agnst Acceptance（承兑交单）3.6 RMB：Renminbi（人民币）3.7 USD：United States Dollar（美元）3.8 EUR：Euro（欧元）3.9 GBP：Great British Pound（英镑）3.10 JPY：Japanese Yen（日元）4. 海关和报关相关简称4.1 HS Code：Harmonized System Code（海关商品编码）4.2 CCIC：China Certification & Inspection Group（中国检验认证集团）4.3 AQSIQ：General Administration of Quality Supervision, Inspection and Quarantine（国家质检总局）4.4 COO：Certificate of Origin（原产地证明）4.5 CIQ：China Inspection and Quarantine（中国检验检疫局）4.6 PSC：Port State Control（港口国监督检查）5. 质检和贸易术语简称5.1 QC：Quality Control（质量控制）5.2 QA：Quality Assurance（质量保证）5.3 MOQ：Minimum Order Quantity（最低起订量）5.4 OEM：Original Equipment Manufacturer（原始设备制造商）5.5 ODM：Original Design Manufacturer（原始设计制造商）5.6 FOB：Free on Board（离岸价）5.7 R&D：Research and Development（研究与开发）5.8 AQL：Acceptable Quality Level（可接受质量水平）5.9 SKU：Stock Keeping Unit（库存量单位）5.10 CRM：Customer Relationship Management（客户关系管理）附件：请参考附件A，附件B，附件C等。

关税与贸易总协定条文一、引言关税与贸易总协定（General Agreement on Tariffs and Trade，简称GATT）是一个多边的国际贸易协定，旨在促进全球贸易自由化和贸易规则的制定与执行。

本文将就关税与贸易总协定的条文进行全面、详细、完整且深入地探讨。

二、GATT的历史与背景2.1 GATT的成立GATT于1947年成立，是世界贸易组织（World Trade Organization，简称WTO）的前身。

成立GATT的目的是为了解决二战后世界经济重建和推动全球贸易的发展。

2.2 GATT的原则和目标GATT的原则和目标主要包括最惠国待遇、国民待遇、关税减让和非歧视性。

最惠国待遇指成员国应平等对待所有成员国，不得给予某个成员国特殊待遇。

国民待遇则要求成员国在对外贸易中应平等对待国内和外国产品。

关税减让是指成员国应逐步降低关税以促进贸易自由化。

非歧视性要求成员国不得对某个成员国的产品采取歧视性的贸易限制措施。

三、GATT的条文解析3.1 条文一：最惠国待遇最惠国待遇是GATT的核心原则之一，也是GATT条文中的第一条。

根据最惠国待遇原则，成员国应当对所有其他成员国的产品给予同等的待遇，不得对某个成员国的产品设置歧视性的关税或非关税壁垒。

3.2 条文二：国民待遇国民待遇是GATT的另一个重要原则，也是GATT条文中的第二条。

根据国民待遇原则，成员国应当在对外贸易中平等对待国内和外国产品，不得对国内产品给予特殊待遇。

3.3 条文三：关税减让关税减让是GATT的重要内容之一，也是GATT条文中的第三条。

根据关税减让原则，成员国应逐步降低关税以促进贸易自由化。

GATT规定了关税减让的具体内容和步骤，包括关税减让的幅度、时间表和执行机制等。

3.4 条文四：非歧视性非歧视性是GATT的另一个重要原则，也是GATT条文中的第四条。

根据非歧视性原则，成员国不得对某个成员国的产品采取歧视性的贸易限制措施，应平等对待所有成员国的产品。

关税与贸易总协定条文1. 引言关税与贸易总协定（General Agreement on Tariffs and Trade, GATT）是一个国际组织，成立于1947年，旨在促进全球贸易自由化和减少关税壁垒。

该协定的条文规定了各成员国之间的贸易原则和规则，并提供了解决贸易争端的机制。

本文将详细介绍关税与贸易总协定的主要条文内容。

2. 关税减让2.1 最惠国待遇原则根据关税与贸易总协定的条文，成员国应当给予其他成员国最惠国待遇。

最惠国待遇原则意味着一个成员国对另一个成员国所适用的关税和非关税壁垒必须同样适用于所有其他成员国。

这一原则的目的是防止歧视性对待和保护公平竞争。

2.2 关税减让原则关税减让是关税与贸易总协定中的核心内容之一。

根据该原则，各成员国应当通过多边谈判逐步降低或取消彼此之间的关税壁垒。

关税减让的程度和方式由各成员国自行商定，但必须遵守协定规定的最低要求。

2.3 关税配额和特殊保护机制为了平衡贸易利益和保护自身产业，关税与贸易总协定允许成员国对某些产品实施关税配额和特殊保护机制。

关税配额是指对进口某种产品设定一定数量的限制，超过该限制则需要支付更高的关税。

特殊保护机制则允许成员国在面临严重市场扰动时采取一些临时性措施，以防止进口冲击。

3. 非关税壁垒除了关税减让外，关税与贸易总协定还规定了对非关税壁垒进行限制。

非关税壁垒包括各种形式的贸易限制措施，如进口配额、出口补贴、技术标准和认证等。

3.1 技术标准和认证为了确保贸易公平和产品质量安全，成员国可以制定技术标准和认证要求。

然而，这些要求必须合理、透明，并不得成为无形的贸易壁垒。

关税与贸易总协定要求成员国在制定技术标准和认证时应尽量采用国际公认的标准，并允许其他成员国对其进行评估和认可。

3.2 进口配额和出口限制进口配额是指对某种产品设定一定数量的限制，超过该限制则无法进口或需要支付更高的关税。

出口限制则是指对某种产品实施出口数量或价格的限制。

關稅與貿易總協定（GATT 1947）本附錄包含總協定的完整文本，以及自生效以來生效的所有修正。

為方便讀者，用星號（*）標出文本中應與總協定附件Ⅰ中註釋和補充規定一起理解的部分。

關稅與貿易總協定澳大利亞聯邦、比利時王國、巴西合眾國、緬甸、加拿大、錫蘭、智利共和國、中國、古巴共和國、捷克斯洛伐克共和國、法蘭西共和國、印度、黎巴嫩、盧森堡大公國、荷蘭王國、新西蘭、挪威王國、巴基斯坦、南羅得西亞、敘利亞、南非聯邦、大不列顛及北愛爾蘭聯合王國和美利堅合眾國政府：認識到在處理它們在貿易和經濟領域的關係時，應以提高生活水準、保證充分就業、保證實際收入和有效需求的大幅穩定增長、實現世界資源的充分開利用以及擴大貨物的生產和交換為目的，期望通過達成互惠互利安排，實質性削減關稅和其他貿易壁壘，消除國際貿易中的歧視待遇，從而為實現這些目標做出貢獻，通過它們的代表達成協定如下：第一部分第1條普遍最惠國待遇1．在對進口或出口、有關進口或出口或對進口或出口產品的國際支付轉移所徵收的關稅和費用方面，在徵收此類關稅和費用的方法方面，在有關進口和出口的全部規章手續方面，以及在第3條第2款和第4款所指的所有事項方面，*任何締約方給予來自或運往任何其他國家任何產品的利益、優惠、特權或豁免應立即無條件地給予來自或運往所有其他締約方領土的同類產品。

2．任何有關進口關稅或費用的優惠，如不超過本條第4款規定的水準並屬下列描述的範圍，則不需根據本條第1款的規定予以取消：（a）本協定附件1所列只在兩個或兩個以上領土之向實施的優惠，但需遵守該附件中所列條件；（b）本協定附件附件B、附件C和附件D所列、只在1939年7月1日以共同主權、保護關係或宗教主權相結合的兩個或兩個以上領土之間實施的優惠；但需遵守這些附件中所列文件；（c）只在美利堅合眾國與古巴共和國之間實施的優惠；（d）只在本協定附件E和附件F所列相鄰國家之間實施的優惠。

3．第1款的規定不得適用於原屬奧托曼帝國、後於1923年7月24日與該帝國分離的國家之間的優惠，只要此類優惠根據第25條第5款1的規定獲得批准，在此方面應按照第29條第1款的規定實施第25條第5款。

1994年关税与贸易总协定（英文版）GENERAL AGREEMENT ON TARIFFS AND TRADE 19941. The General Agreement on Tariffs and Trade 1994 ("GATT 1994") shall consist of:(a) the provisions in the General Agreement on Tariffs and Trade, dated 30 October 1947, annexed to the Final Act Adopted at the Conclusion of the Second Session of the Preparatory Committee of the United Nations Conference on Trade and Employment (excluding the Protocol of Provisional Application), as rectified, amended or modified by the terms of legal instruments which have entered into force before the date of entry into force of the WTO Agreement;(b) the provisions of the legal instruments set forth below that have entered into force under the GATT 1947 before the date of entry into force of the WTO Agreement:(i) protocols and certifications relating to tariff concessions;(ii) protocols of accession (excluding the provisions (a) concerning provisional application and withdrawal of provisional application and (b) providing that Part II of GATT 1947 shall be applied provisionally to the fullest extent not inconsistent with legislation existing on the date of the Protocol);(iii) decisions on waivers granted under Article XXV of GATT 1947 and still in force on the date of entry into force of the WTO Agreement ;(iv) other decisions of the CONTRACTING PARTIES to GATT 1947;(c) the Understandings set forth below:(i) Understanding on the Interpretation of Article II:1(b) of the General Agreement on Tariffs and Trade 1994;(ii) Understanding on the Interpretation of Article XVII of the General Agreement on Tariffs and Trade 1994;(iii) Understanding on Balance-of-Payments Provisions of the General Agreement on Tariffs and Trade 1994;(iv) Understanding on the Interpretation of Article XXIV of the General Agreement on Tariffs and Trade 1994;(v) Understanding in Respect of Waivers of Obligations under the General Agreement on Tariffs and Trade 1994;(vi) Understanding on the Interpretation of Article XXVIII of the General Agreement on Tariffs and Trade 1994; and(d) the Marrakesh Protocol to GATT 1994.2. Explanatory Notes(a) The references to "contracting party" in the provisions of GATT 1994 shall be deemed to read "Member". The references to "less-developed contracting party" and "developed contracting party" shall be deemed to read "developing country Member" and "developed country Member". The references to "Executive Secretary" shall be deemed to read "Director-General of the WTO".(b) The references to the CONTRACTING PARTIES acting jointly in Articles XV:1, XV:2, XV:8, XXXVIII and the Notes Ad Article XII and XVIII; and in the provisions on special exchange agreements in Articles XV:2, XV:3, XV:6, XV:7 and XV:9 of GATT 1994 shall be deemed to be references to the WTO. The other functions that the provisions of GATT 1994 assign to the CONTRACTING PARTIES acting jointly shall be allocated by the Ministerial Conference.(c) (i) The text of GATT 1994 shall be authentic in English, French and Spanish.(ii) The text of GATT 1994 in the French language shall be subject to the rectifications of terms indicated in Annex A to document MTN.TNC/41.(iii) The authentic text of GATT 1994 in the Spanish language shall be the text in Volume IV of the Basic Instruments and Selected Documents series, subject to the rectifications of terms indicated in Annex B to document MTN.TNC/41.3. (a) The provisions of Part II of GATT 1994 shall not apply to measures taken by a Member under specific mandatory legislation, enacted by that Member before it became a contracting party to GATT 1947, that prohibits the use, sale or lease of foreign-built or foreign-reconstructed vessels in commercial applications between points in national waters or the waters of an exclusive economic zone. This exemption applies to: (a) the continuation or prompt renewal of a non-conforming provision of such legislation; and (b) the amendment to a non-conforming provision of such legislation to the extent that the amendment does not decrease the conformity of the provision with Part II of GATT 1947. This exemption is limited to measures taken under legislation described above that is notified and specified prior to the date of entry into force of the WTO Agreement. If such legislation is subsequently modified to decrease its conformity with Part II of GATT 1994, it will no longer qualify for coverage under this paragraph.(b) The Ministerial Conference shall review this exemption not later than five years after the date of entry into force of the WTO Agreement and thereafter every two years for as long as the exemption is in force for the purpose of examining whether the conditions which created the need for the exemption still prevail.(c) A Member whose measures are covered by this exemption shall annually submit a detailed statistical notification consisting of a five-year moving average of actual and expected deliveries of relevant vessels as well as additional information on the use, sale, lease or repair of relevant vessels covered by this exemption.(d) A Member that considers that this exemption operates in such a manner as to justify a reciprocal and proportionate limitation on the use, sale, lease or repair of vessels constructed in the territory of the Member invoking the exemption shall be free to introduce such a limitation subject to prior notification to the Ministerial Conference.(e) This exemption is without prejudice to solutions concerning specific aspects of the legislation covered by this exemption negotiated in sectoral agreements or in other fora.UNDERSTANDING ON THE INTERPRETATION OF ARTICLE II:1(b)OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994Members hereby agree as follows:1. In order to ensure transparency of the legal rights and obligations deriving from paragraph 1(b) of Article II, the nature and level of any "other duties or charges" levied on bound tariff items, as referred to in that provision, shall be recorded in the Schedules of concessions annexed to GATT 1994 against the tariff item to which they apply. It is understood that such recording does not change the legal character of "other duties or charges".2. The date as of which "other duties or charges" are bound, for the purposes of Article II, shall be 15 April 1994. "Other duties or charges" shall therefore be recorded in the Schedules at the levels applying on this date. At each subsequent renegotiation of a concession or negotiation of a new concession the applicable date for the tariff item in question shall become the date of the incorporation of the new concession in the appropriate Schedule. However, the date of the instrument by which a concession on any particular tariff item was first incorporated into GATT 1947 or GATT 1994 shall also continue to be recorded in column 6 of the Loose-Leaf Schedules.3. "Other duties or charges" shall be recorded in respect of all tariff bindings.4. Where a tariff item has previously been the subject of a concession, the level of "other duties or charges" recorded in the appropriate Schedule shall not be higher than the level obtaining at the time of the first incorporation of the concession in that Schedule. It will be open to any Member to challenge the existence of an "other duty or charge", on the ground that no such "other duty or charge" existed at the time of the original binding of the item in question, as well as the consistency of the recorded level of any "other duty or charge" with the previouslybound level, for a period of three years after the date of entry into force of the WTO Agreement or three years after the date of deposit with the Director-General of the WTO of the instrument incorporating the Schedule in question into GATT 1994, if that is a later date.5. The recording of "other duties or charges" in the Schedules is without prejudice to their consistency with rights and obligations under GATT 1994 other than those affected by paragraph 4. All Members retain the right to challenge, at any time, the consistency of any "other duty or charge" with such obligations.6. For the purposes of this Understanding, the provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding shall apply.7. "Other duties or charges" omitted from a Schedule at the time of deposit of the instrument incorporating the Schedule in question into GATT 1994 with, until the date of entry into force of the WTO Agreement, the Director-General to the CONTRACTING PARTIES to GATT 1947 or, thereafter, with the Director-General of the WTO, shall not subsequently be added to it and any "other duty or charge" recorded at a level lower than that prevailing on the applicable date shall not be restored to that level unless such additions or changes are made within six months of the date of deposit of the instrument.8. The decision in paragraph 2 regarding the date applicable to each concession for the purposes of paragraph 1(b) of Article II of GATT 1994 supersedes the decision regarding the applicable date taken on 26 March 1980 (BISD 27S/24).UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XVIIOF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994Members,Noting that Article XVII provides for obligations on Members in respect of the activities of the state trading enterprises referred to in paragraph 1 of Article XVII, which are required to be consistent with the general principles of non-discriminatory treatment prescribed in GATT 1994 for governmental measures affecting imports or exports by private traders;Noting further that Members are subject to their GATT 1994 obligations in respect of those governmental measures affecting state trading enterprises;Recognizing that this Understanding is without prejudice to the substantive disciplines prescribed in Article XVII;Hereby agree as follows:1. In order to ensure the transparency of the activities of state trading enterprises, Members shall notify such enterprises to the Council for Trade in Goods, for review by the working party to be set up under paragraph 5, in accordance with the following working definition: "Governmental and non-governmental enterprises, including marketing boards, which have been granted exclusive or special rights or privileges, including statutory or constitutional powers, in the exercise of which they influence through their purchases or sales the level or direction of imports or exports."This notification requirement does not apply to imports of products for immediate or ultimate consumption in governmental use or in use by an enterprise as specified above and not otherwise for resale or use in the production of goods for sale.2. Each Member shall conduct a review of its policy with regard to the submission of notifications on state trading enterprises to the Council for Trade in Goods, taking account of the provisions of this Understanding. In carrying out such a review, each Member should have regard to the need to ensure the maximum transparency possible in its notifications so as to permit a clear appreciation of the manner of operation of the enterprises notified and the effect of their operations on international trade.3. Notifications shall be made in accordance with the questionnaire on state trading adopted on 24 May 1960 (BISD 9S/184-185), it being understood that Members shall notify the enterprises referred to in paragraph 1 whether or not imports or exports have in fact taken place.4. Any Member which has reason to believe that another Member has not adequately met its notification obligation may raise the matter with the Member concerned. If the matter is not satisfactorily resolved it may make a counter-notification to the Council for Trade in Goods, for consideration by the working party set up under paragraph 5, simultaneously informing the Member concerned.5. A working party shall be set up, on behalf of the Council for Trade in Goods, to review notifications and counter-notifications. In the light of this review and without prejudice to paragraph 4(c) of Article XVII, the Council for Trade in Goods may make recommendations with regard to the adequacy of notifications and the need for further information. The working party shall also review, in the light of the notifications received, the adequacy of the above-mentioned questionnaire on state trading and the coverage of state trading enterprises notified under paragraph 1. It shall also develop an illustrative list showing the kinds of relationships between governments and enterprises, and the kinds of activities, engaged in by these enterprises, which may be relevant for the purposes of Article XVII. It is understood that the Secretariat will provide a general background paper for the working party on the operations of state trading enterprises as they relate to international trade. Membership of the working party shall be open to all Members indicating their wish to serve on it. It shall meet within a year of the date of entry into force of the WTO Agreement and thereafter at least once a year. It shall report annually to the Council for Trade in Goods.UNDERSTANDING ON THE BALANCE-OF-PAYMENTS PROVISIONSOF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994Members,Recognizing the provisions of Articles XII and XVIII:B of GATT 1994 and of the Declaration on Trade Measures Taken for Balance-of-Payments Purposes adopted on 28 November 1979 (BISD 26S/205-209, referred to in this Understanding as the "1979 Declaration") and in order to clarify such provisions ;Hereby agree as follows:Application of Measures1. Members confirm their commitment to announce publicly, as soon as possible, time-schedules for the removal of restrictive import measures taken for balance-of-payments purposes. It is understood that such time-schedules may be modified as appropriate to take into account changes in the balance-of-payments situation. Whenever a time-schedule is not publicly announced by a Member, that Member shall provide justification as to the reasons therefor.2. Members confirm their commitment to give preference to those measures which have the least disruptive effect on trade. Such measures (referred to in this Understanding as "price-based measures") shall be understood to include import surcharges, import deposit requirements or other equivalent trade measures with an impact on the price of imported goods. It is understood that, notwithstanding the provisions of Article II, price-based measures taken for balance-of-payments purposes may be applied by a Member in excess of the duties inscribed in the Schedule of that Member. Furthermore, that Member shall indicate the amount by which the price-based measure exceeds the bound duty clearly and separately under the notification procedures of this Understanding.3. Members shall seek to avoid the imposition of new quantitative restrictions for balance-of-payments purposes unless, because of a critical balance-of-payments situation, price-based measures cannot arrest a sharp deterioration in the external payments position. In those cases in which a Member applies quantitative restrictions, it shall provide justification as to the reasons why price-based measures are not an adequate instrument to deal with the balance-of-payments situation. A Member maintaining quantitative restrictions shall indicate insuccessive consultations the progress made in significantly reducing the incidence and restrictive effect of such measures. It is understood that not more than one type of restrictive import measure taken for balance-of-payments purposes may be applied on the same product.4. Members confirm that restrictive import measures taken for balance-of-payments purposes may only be applied to control the general level of imports and may not exceed what is necessary to address the balance-of-payments situation. In order to minimize any incidental protective effects, a Member shall administer restrictions in a transparent manner. The authorities of the importing Member shall provide adequate justification as to the criteria used to determine which products are subject to restriction. As provided in paragraph 3 of Article XII and paragraph 10 of Article XVIII, Members may, in the case of certain essential products, exclude or limit the application of surcharges applied across the board or other measures applied for balance-of-payments purposes. The term "essential products" shall be understood to mean products which meet basic consumption needs or which contribute to the Member''s effort to improve its balance-of-payments situation, such as capital goods or inputs needed for production. In the administration of quantitative restrictions, a Member shall use discretionary licensing only when unavoidable and shall phase it out progressively. Appropriate justification shall be provided as to the criteria used to determine allowable import quantities or values.Procedures for Balance-of-Payments Consultations5. The Committee on Balance-of-Payments Restrictions (referred to in this Understanding as the "Committee") shall carry out consultations in order to review all restrictive import measures taken for balance-of-payments purposes. The membership of the Committee is open to all Members indicating their wish to serve on it. The Committee shall follow the procedures for consultations on balance-of-payments restrictions approved on 28 April 1970 (BISD 18S/48-53, referred to in this Understanding as "full consultation procedures"), subject to the provisions set out below.6. A Member applying new restrictions or raising the general level of its existing restrictions by a substantial intensification of the measures shall enter into consultations with the Committee within four months of the adoption of such measures. The Member adopting such measures may requestthat a consultation be held under paragraph 4(a) of Article XII or paragraph 12(a) of Article XVIII as appropriate. If no such request has been made, the Chairman of the Committee shall invite the Member to hold such a consultation. Factors that may be examined in the consultation would include, inter alia, the introduction of new types of restrictive measures for balance-of-payments purposes, or an increase in the level or product coverage of restrictions.7. All restrictions applied for balance-of-payments purposes shall be subject to periodic review in the Committee under paragraph 4(b) of Article XII or under paragraph 12(b) of Article XVIII, subject to the possibility of altering the periodicity of consultations in agreement with the consulting Member or pursuant to any specific review procedure that may be recommended by the General Council.8. Consultations may be held under the simplified procedures approved on 19 December 1972 (BISD 20S/47-49, referred to in this Understanding as "simplified consultation procedures") in the case of least-developed country Members or in the case of developing country Members which are pursuing liberalization efforts in conformity with the schedule presented to the Committee in previous consultations. Simplified consultation procedures may also be used when the Trade Policy Review of a developing country Member is scheduled for the same calendar year as the date fixed for the consultations. In such cases the decision as to whether full consultation procedures should be used will be made on the basis of the factors enumerated in paragraph 8 of the 1979 Declaration. Except in the case of least-developed country Members, no more than two successive consultations may be held under simplified consultation procedures.Notification and Documentation9. A Member shall notify to the General Council the introduction of or any changes in the application of restrictive import measures taken for balance-of-payments purposes, as well as any modifications in time-schedules for the removal of such measures as announced under paragraph 1. Significant changes shall be notified to the General Council prior to or not later than 30 days after their announcement. On a yearly basis, each Member shall make available to the Secretariat a consolidated notification, including all changes in laws, regulations, policystatements or public notices, for examination by Members. Notifications shall include full information, as far as possible, at the tariff-line level, on the type of measures applied, the criteria used for their administration, product coverage and trade flows affected.10. At the request of any Member, notifications may be reviewed by the Committee. Such reviews would be limited to the clarification of specific issues raised by a notification or examination of whether a consultation under paragraph 4(a) of Article XII or paragraph 12(a) of Article XVIII is required. Members which have reasons to believe that a restrictive import measure applied by another Member was taken for balance-of-payments purposes may bring the matter to the attention of the Committee. The Chairman of the Committee shall request information on the measure and make it available to all Members. Without prejudice to the right of any member of the Committee to seek appropriate clarifications in the course of consultations, questions may be submitted in advance for consideration by the consulting Member.11. The consulting Member shall prepare a Basic Document for the consultations which, in addition to any other information considered to be relevant, should include: (a) an overview of the balance-of-payments situation and prospects, including a consideration of the internal and external factors having a bearing on the balance-of-payments situation and the domestic policy measures taken in order to restore equilibrium on a sound and lasting basis; (b) a full description of the restrictions applied for balance-of-payments purposes, their legal basis and steps taken to reduce incidental protective effects; (c) measures taken since the last consultation to liberalize import restrictions, in the light of the conclusions of the Committee; (d) a plan for the elimination and progressive relaxation of remaining restrictions. References may be made, when relevant, to the information provided in other notifications or reports made to the WTO. Under simplified consultation procedures, the consulting Member shall submit a written statement containing essential information on the elements covered by the Basic Document.12. The Secretariat shall, with a view to facilitating the consultations in the Committee, preparea factual background paper dealing with the different aspects of the plan for consultations. In the case of developing country Members, the Secretariat document shall include relevant background and analytical material on the incidence of the external trading environment on thebalance-of-payments situation and prospects of the consulting Member. The technical assistance services of the Secretariat shall, at the request of a developing country Member, assist in preparing the documentation for the consultations.Conclusions of Balance-of-Payments Consultations13. The Committee shall report on its consultations to the General Council. When full consultation procedures have been used, the report should indicate the Committee''s conclusions on the different elements of the plan for consultations, as well as the facts and reasons on which they are based. The Committee shall endeavour to include in its conclusions proposals for recommendations aimed at promoting the implementation of Articles XII and XVIII:B, the 1979 Declaration and this Understanding. In those cases in which a time-schedule has been presented for the removal of restrictive measures taken for balance-of-payments purposes, the General Council may recommend that, in adhering to such a time-schedule, a Member shall be deemed to be in compliance with its GATT 1994 obligations. Whenever the General Council has made specific recommendations, the rights and obligations of Members shall be assessed in the light of such recommendations. In the absence of specific proposals for recommendations by the General Council, the Committee''s conclusions should record the different views expressed in the Committee. When simplified consultation procedures have been used, the report shall include a summary of the main elements discussed in the Committee and a decision on whether full consultation procedures are required.UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXIVOF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994Members,Having regard to the provisions of Article XXIV of GATT 1994;Recognizing that customs unions and free trade areas have greatly increased in number and importance since the establishment of GATT 1947 and today cover a significant proportion of world trade;Recognizing the contribution to the expansion of world trade that may be made by closer integration between the economies of the parties to such agreements;Recognizing also that such contribution is increased if the elimination between the constituent territories of duties and other restrictive regulations of commerce extends to all trade, and diminished if any major sector of trade is excluded;Reaffirming that the purpose of such agreements should be to facilitate trade between the constituent territories and not to raise barriers to the trade of other Members with such territories; and that in their formation or enlargement the parties to them should to the greatest possible extent avoid creating adverse effects on the trade of other Members;Convinced also of the need to reinforce the effectiveness of the role of the Council for Trade in Goods in reviewing agreements notified under Article XXIV, by clarifying the criteria and procedures for the assessment of new or enlarged agreements, and improving the transparency of all Article XXIV agreements;Recognizing the need for a common understanding of the obligations of Members under paragraph 12 of Article XXIV;Hereby agree as follows:1. Customs unions, free-trade areas, and interim agreements leading to the formation of a customs union or free-trade area, to be consistent with Article XXIV, must satisfy, inter alia, the provisions of paragraphs 5, 6, 7 and 8 of that Article.Article XXIV:52. The evaluation under paragraph 5(a) of Article XXIV of the general incidence of the duties and other regulations of commerce applicable before and after the formation of a customs union shall in respect of duties and charges be based upon an overall assessment of weighted average tariff rates and of customs duties collected. This assessment shall be based on import statistics for a previous representative period to be supplied by the customs union, on a tariff-line basis and in values and quantities, broken down by WTO country of origin. The Secretariat shall compute the weighted average tariff rates and customs duties collected in accordance with the methodology used in the assessment of tariff offers in the Uruguay Round of Multilateral Trade Negotiations. For this purpose, the duties and charges to be taken into consideration shall be the applied rates of duty. It is recognized that for the purpose of the overall assessment of the incidence of other regulations of commerce for which quantification and aggregation are difficult, the examination of individual measures, regulations, products covered and trade flows affected may be required.3. The "reasonable length of time" referred to in paragraph 5(c) of Article XXIV should exceed 10 years only in exceptional cases. In cases where Members parties to an interim agreement believe that 10 years would be insufficient they shall provide a full explanation to the Council for Trade in Goods of the need for a longer period.Article XXIV:64. Paragraph 6 of Article XXIV establishes the procedure to be followed when a Member forminga customs union proposes to increase a bound rate of duty. In this regard Members reaffirm that the procedure set forth in Article XXVIII, as elaborated in the guidelines adopted on 10 November 1980 (BISD 27S/26-28) and in the Understanding on the Interpretation of Article XXVIII of GATT 1994, must be commenced before tariff concessions are modified or withdrawn upon the formation of a customs union or an interim agreement leading to the formation of a customs union.5. These negotiations will be entered into in good faith with a view to achieving mutually satisfactory compensatory adjustment. In such negotiations, as required by paragraph 6 of Article XXIV, due account shall be taken of reductions of duties on the same tariff line made by other constituents of the customs union upon its formation. Should such reductions not be sufficient。

---------------------考试---------------------------学资学习网---------------------押题------------------------------GATT_关税贸易总协定_中英文版关税及贸易总协定全文缔约各国政府认为在处理它们的贸易和经济事业的关系方面，应以提高生活水平，保证充分就业、保证实际收入和有效需求的巨大持续增长、扩大世界资源的充分利用以及发展商品的生产与交换为目的，切望达成互惠互利协议，导致大幅度地削减关税和其他贸易障碍，取消国际贸易中的歧视待遇，以对上述目的作出贡献，经各国代表谈判达成如下协议：第一部分第一条一般最惠国待遇１．在对输出或输入、有关输出或输入及输出入货物的国际支付转帐所征收的关税和费用方面，在征收上述关税和费用的方法方面，在输出和输入的规章手续方面，以及在本协定第三条第二款及第四款所述事项方面，一缔约国对来自或运往其他国家的产品所给予的利益、优待、特权或豁免，应当立即无条件地给予来自或运往所有其他缔约国的相同产品。

２．任何有关进口关税或费用的优惠待遇，如不超过本条第四款规定的水平，而且在下列范围以内，不必按本条第一款的规定予以取消：（甲）本协定附件一所列两个或两个以上的领土之间专享的现行优惠待遇，但以不违反这个附件所订的条件为限；GATT_关税贸易总协定_中英文版（乙）本协定附件一、附件二和附件三所列已于１９３９年７月１日以共同主权、保护关系或宗主权互相结合的两个或两个以上的领土之间专享的现行优惠待遇，但以不违反这些附件所订的条件为限；（丙）美利坚合众国和古巴共和国之间专享的现行优惠待遇；（丁）本协定附件五和附件六所列的毗邻国家之间专享的现行优惠待遇。

３．原属于奥托曼帝国后于１９２３年７月２４日分离出来的国家之间实施的优惠待遇，如能按本协定第二十五条第五款的规定予以批准，应不受本条第一款规定的约束。

对这个问题运用本协定第二十五条第五款，应参考本协定第二十九条第一款。

关税与贸易总协定条文1. 引言关税与贸易总协定（General Agreement on Tariffs and Trade, GATT）是一个国际贸易组织，成立于1947年，旨在促进国际贸易自由化和贸易规则的制定与执行。

本文将对GATT的条文进行详细解析，包括其背景、目标、原则以及具体的条款内容。

2. 背景二战后，世界各国普遍意识到保护主义政策只会导致经济衰退和冲突加剧。

为了重建战后世界经济秩序，各国开始寻求一种更加开放和合作的贸易体系。

1947年，23个国家签署了GATT协定，奠定了全球多边贸易体系的基础。

3. 目标GATT的主要目标是促进全球贸易自由化，并通过减少关税和其他非关税壁垒来增加国际贸易。

通过建立公平、透明和可预测的贸易规则，GATT旨在为所有成员提供更好的市场准入机会，并确保不歧视性对待各国。

4. 原则GATT遵循以下原则来实现其目标：4.1 最惠国待遇最惠国待遇是GATT的核心原则之一。

根据该原则，任何成员国对一方成员国提供的任何优惠待遇都必须向所有其他成员国提供，确保贸易不受不合理的歧视。

4.2 国民待遇根据国民待遇原则，成员国在对进口产品征收关税和其他贸易壁垒时，应对本国产品和外国产品给予同等待遇。

这确保了在本国市场上公平竞争。

4.3 关税减让GATT鼓励各成员国通过谈判逐步降低关税，以促进贸易自由化。

成员国需要提交关税减让清单，并根据协定规定的时间表逐步降低关税水平。

4.4 非歧视性GATT禁止采取任何形式的贸易歧视，包括地区性和数量性限制。

成员国不能对来自某个特定地区或特定数量的商品设置额外限制。

5. 条款内容GATT包含了大量条款，涵盖了各个方面的贸易规则。

以下是其中一些重要的条款：5.1 关税和贸易壁垒GATT规定了关于关税和其他贸易壁垒的规则。

成员国需要公布其关税表，并按照最惠国待遇原则对所有成员国提供相同的关税待遇。

此外，GATT还规定了对非关税壁垒（如配额和进口许可证）的限制和监管。

第二部分第三条国内税与国内规章的国民待遇1．各缔约国认为：国内税和其他国内费用，影响产品的国内销售、兜售、购买、运输、分配或使用的法令、条例和规定，以及对产品的混合、加工或使用须符合特定数量或比例要求的国内数量限制条例，在对进口产品或国产品实施时，不应用来对国内生产提供保护。

2．一缔约国领土的产品输入到另一缔约国领土时，不应对它直接或间接征收高于对相同的国产品所直接或间接征收的国内税或其他国内费用。

同时，缔约国不应对进口产品或国产品采用其他与本条第一款规定的原则有抵触的办法来实施国内税或其他国内费用。

3．与本条第二款有抵触的现行实施的国内税，如果是1947年4月10日有效的贸易协定中所特别规定允许征收的，而且在有关贸易协定中还规定了凡已征收这种国内税的产品，它的进口关税即不能任意增加，则征收这种国内税的缔约国，可以推迟实施本条第二款的规定，直到在贸易协定中所承担的义务得到解除，并能将进口关税增加到抵销国内税保护因素所必须的水平时为止。

4．一缔约国领土的产品输入到另一缔约国领土时，在关于产品的国内销售、兜售、购买、运输、分配或使用的全部法令、条例和规定方面，所享受的待遇应不低于相同的国产品所享受的待遇。

但本款的规定不应妨碍国内差别运输费用的实施，如果实施这种差别运输费用纯系基于运输工具的经济使用而与产品的国别无关。

5．缔约国不得建立或维持某种对产品的混合、加工或使用须符合特定数量或比例的国内数量限制条例，直接或间接要求某一特定数量或比例的条例对象产品必须由国内来源供应。

缔约国还不应采用其他与本条第一款规定的原则有抵触的办法来实施国内数量限制条例。

6．本条第五款的规定不适用于1939年7月1日，或1947年4月10日，或1948年3月24日（各缔约国可以从这三个日期中自行选择一个日期）在一个缔约国领土内有效实施的国内数量限制条例；但这种条例如与本条第五款的规定有抵触，不应采取损害进口货的利益的办法来加以修改，应该把它们当做关税来进行谈判。