1994关税与贸易总协定中文

简述gatt1994的基本原则
GATT1994是《关税和贸易总协定》的修订版，旨在促进国际贸易自由化和公平竞争。

其基本原则可以概括为以下几点：
1. 最惠国待遇：成员国应向其他成员国给予与所有其他成员国相同的待遇，即不偏袒某个成员国，以确保贸易公平。

2. 国民待遇：成员国在征收关税和其他贸易限制方面，对国内产品和外国进口产品应给予同样的待遇，以确保本国产品与进口产品享有平等的待遇。

3. 关税和非关税壁垒的减少：成员国应通过降低关税和非关税壁垒，如数量限制、补贴和配额等，来逐步实现贸易自由化。

4. 市场准入：成员国应积极开放市场，消除非关税壁垒，为其他成员国的产品提供公平的市场准入条件。

5. 异常关税措施限制：成员国在采取异常关税措施时应受到限制，以避免滥用起保护主义倾向的可能。

6. 国际贸易规则的透明度和可预见性：成员国应及时向WTO 提交贸易政策变化的通知，确保国际贸易规则的透明度和可预见性。

这些原则旨在建立一个稳定和可预测的国际贸易环境，并推动各国通过贸易自由化来实现经济的增长和发展。

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。

中华人民共和国加入议定书全文如下：序言世界贸易组织（“ＷＴＯ”），按照ＷＴＯ部长级会议根据《马拉喀什建立世界贸易组织协定》（“《ＷＴＯ协定》”）第１２条所作出的批准，与中华人民共和国（“中国”），忆及中国是《１９４７年关税与贸易总协定》的创始缔约方，注意到中国是《乌拉圭回合多边贸易谈判结果最后文件》的签署方，注意到载于ＷＴ／ＡＣＣ／ＣＨＮ／４９号文件的《中国加入工作组报告书》（“工作组报告书”），考虑到关于中国ＷＴＯ成员资格的谈判结果，协议如下：第一部分总则第１条总体情况１．自加入时起，中国根据《ＷＴＯ协定》第１２条加入该协定，并由此成为ＷＴＯ成员。

２．中国所加入的《ＷＴＯ协定》应为经在加入之日前已生效的法律文件所更正、修正或修改的《ＷＴＯ协定》。

本议定书，包括工作组报告书第３４２段所指的承诺，应成为《ＷＴＯ协定》的组成部分。

３．除本议定书另有规定外，中国应履行《ＷＴＯ协定》所附各多边贸易协定中的、应在自该协定生效之日起开始的一段时间内履行的义务，如同中国在该协定生效之日已接受该协定。

４．中国可维持与《服务贸易总协定》（“ＧＡＴＳ”）第２条第１款规定不一致的措施，只要此措施已记录在本议定书所附《第２条豁免清单》中，并符合ＧＡＴＳ《关于第２条豁免的附件》中的条件。

第２条贸易制度的实施（Ａ）统一实施１．《ＷＴＯ协定》和本议定书的规定应适用于中国的全部关税领土，包括边境贸易地区、民族自治地方、经济特区、沿海开放城市、经济技术开发区以及其他在关税、国内税和法规方面已建立特殊制度的地区（统称为“特殊经济区”）。

２．中国应以统一、公正和合理的方式适用和实施中央政府有关或影响货物贸易、服务贸易、与贸易有关的知识产权（“ＴＲＩＰＳ”）或外汇管制的所有法律、法规及其他措施以及地方各级政府发布或适用的地方性法规、规章及其他措施（统称为“法律、法规及其他措施”）。

３．中国地方各级政府的地方性法规、规章及其他措施应符合在《ＷＴＯ协定》和本议定书中所承担的义务。

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。

关贸总协定的成立及其八轮谈判1、关贸总协定概况关税与贸易总协定General Agreementon Tariff and Trade,GATT,简称关贸总协定或总协定,是在美国策动下由23个国家于1947年10月30日在日内瓦签订并于1948年正式生效的调整缔约方对外贸易政策和国际贸易关系方面的相互权利、义务的国际多边协定.关贸总协定是关税和贸易准则的国际性多边协定,也是国际多边贸易谈判和解决争端的场所.它与国际货币基金组织和世界银行一起,构成了当代世界经济体系的三大支柱.关贸总协定成立之初,只是一项调整和规范缔约方之间关税水平和贸易关系的临时性多边协议,后来由于越来越多的国家加入总协定,并连续举行了多轮全球性的贸易谈判,关贸总协定于是就成为各缔约方在贸易政策方面制订共同遵守的原则与规则、促进国际贸易的一项唯一的多边贸易协定,并且成为与联合国有着密切关系的国际机构.因此,人们通常所说的关贸总协定便具有双重的涵义：一方面它既是一整套关税和贸易措施的具有约束力的国际法规,另一方面它又是进行多边贸易谈判和调解贸易争端的国际机构.2、关贸总协定产生的背景第1次世界大战之后,由于各主要资本主义国家激烈争夺国际和国内市场,导致了1929年至1933年的一次空前严重的世界经济危机.这次经济危机首先在美国爆发,随即扩展到整个欧洲,最终波及到整个资本主义世界.在这次经济危机中,各主要资本主义国家的工业生产水平普遍下降,各国经济政策中的极端民族主义乘机抬头,保护关税的手段得到了极大的发展,形成了全球范围内的贸易保护主义浪潮.当时,几乎所有的资本主义国家在经济危机期间都进一步提高进口关税,并且开始采用外汇限制、数量限制和商品、外汇倾销等各种奖出限入的措施和手段.美国是掀起这次贸易保护主义浪潮的先锋,它在1930年通过实施“霍利——斯摩特法案”,把关税提高到空前的水平.美国的这一举动,立即在资本主义世界引起了一场关税大战,先后有45个国家相继提高了本国的关税,以便对美国进行报复.针对这一局面,罗斯福在1933年出任美国总统之后,便提出了一系列用以对付严重危机的法案,实行了美国历史上有名的“罗斯福新政”.“新政”的一项重要内容就是力图改变美国与其他资本主义国家日益紧张和严重对立的贸易关系,重新制定对外“睦邻政策”.美国国会于1934年授权总统与拉美各国缔结贸易协定,签订关税互惠条约,将关税减低30％至50％；同年又通过了互惠贸易协定法,与前苏联、欧洲等21个国家签订了一系列贸易协定,把关税降低了50％,这些协定在最惠国待遇基础上又扩展到其他一些国家.罗斯福新政在对外贸易政策上的变化,对于美国重新扩展日益缩小的国外市场,缓和美国国内的经济危机和促进经济的复苏,无疑起到了重要的作用,并且是日后各国进一步协调相互贸易关系和签订多边贸易协定的一种初步实践.关贸总协定正是在这样一种背景下产生的.3、关贸总协定的建立过程自从罗斯福实行“新政”之后,美国吸取了在关税政策上的经验和教训,日益认识到在美国处于世界经济首要地位的情况下,高关税政策不利于国内的经济发展和对外经济扩张.因此,在第2次世界大战尚未结束之前,美国就在盟国中竭力倡议建立国际贸易组织,签订多边协议来相互削减关税,促使世界贸易自由化.而战争对各国带来的深重灾难也深刻地教育了许多原先在国际贸易方面持保守态度的国家,越来越多的国家认识到加强国际经济合作对于维护世界和平的重要性.各国在大战结束之前就开始讨论面临的复杂的国际经济问题,并且酝酿建立一些重要的国际经济合作组织和协调机构,包括成立一个比较广泛的国际贸易组织,以加强各国之间贸易和货币关系的协调,推动国际贸易和货币金融合作,促进战后的经济振兴.正是在这种情况下,美国首先提出了“贸易自由化”的口号,主动倡议建立一个以实现贸易自由化为目标的国际贸易组织,把它作为与国际货币基金、国际复兴与开发银行并重的,专门协调各国对外贸易政策和国际经济贸易关系的第3个国际性的组织机构.1946年2月,联合国经济和社会理事会开始筹建该组织,并于1947年4月在日内瓦举行的第2次筹备会议上通过了“国际贸易组织宪章”草案.在这次会议上,为了尽快进行关税减让谈判,参加会议的代表根据这项草案的有关关税的条文成一个文件,即称为关税与贸易总协定,并经过谈判达成了一项“临时适用议定书”,作为总协定的组成部分,于1947年10月30日在日内瓦由23个国家签署,并于1948年1月1日临时生效.4、关税与贸易总协定的宗旨和作用关贸总协定的宗旨是：各缔约国本着提高生活水平,保证充分就业,保障实际收入有效需求大量而稳定地增长,充分利用世界资源,扩大商品生产和交换,促进经济发展的目的,来处理它们在贸易和经济发展上的相互关系,彼此减让关税,取消其他贸易壁垒和消除国际贸易上的差别待遇. 关贸总协定的作用归纳起来有以下几方面：1为多边的减让关税提供谈判机会；2为反对贸易保护主义和贸易歧视待遇提供申诉的讲台；3为消除不合理的非关税壁垒提供磋商的场所；4为各种“无形贸易”劳务贸易等探讨合理的原则、规则和框架；5为处理国际贸易纠纷提供公平的国际调解和必要的联合行动；6提供国际贸易方面的各种情报和资料,增进了解各国经济、贸易和金融情况,以提高“透明度”,有助于各缔约国政府制订贸易政策时作为决策的依据.5、关贸总协定的地位及机构组成从性质上来看,关贸总协定不是正式的国际组织,甚至也不是联合国的专门机构,但是它却具有与联合国专门机构相似的地位,并且在工作上与联合国有着非常密切的联系,另外同其他国际贸易、关税等方面的政府与非政府组织也有着多种联系.关贸总协定的总部设在瑞士日内瓦,共有4个层次的组织机构：1关贸总协定的最高权力机构是缔约方大会.缔约方大会是由各缔约方政府的代表组成的,一般每年都要举行一次大会,讨论和处理有关重要的问题.在决策方式上,缔约方大会通常不是采用投票的方式,而是采用一种以与会代表一致的原则来作出决策或决定.当然投票的情况也是有的,只是这种方式一般很少采用,而且每个成员只有一票,根据少数服从多数的原则,以所投票数的多数获得通过.在某些特殊的情况下,大会决议须以所投票数的2／3才能获得通过.另外,缔约方大会有立法的权利,它甚至有取消一个国家观察员资格的权力.2关贸总协定由各缔约方常驻日内瓦的代表共同组成代表理事会,该理事会的作用是负责处理大会闭会期间的紧迫问题以及一些例行性的事务.理事会通常每年要开8次.理事会设主席1人,主席是由缔约方大会选举产生的,任职期限为1年.从组织形式来看,关贸总协定的代表理事会仅仅是一个中间组织而已,其工作方式一般是举行由成员国驻该组织的常驻代表会议.从法律上来看,关贸总协定的代表理事会是总协定的最高司法机构.因为代表理事会的成员超过了总协定所规定的一般决定所必须的法定人数,即超过了全体缔约方的2／3,因此理事会所通过的决定通常也就是缔约方大会的决定.3关贸总协定特意设立了专门委员会,如设立了关税减让委员会、国际收支委员会、进口许可手续委员会、技术性贸易壁垒委员会、贴补和反贴补税委员会、海关估价委员会以及政府采购委员会等.这些专门委员会的工作主要是负责审核使用贸易限制保护支付平衡的国家的情况；审核关税；审核关税减让；审核反倾销业务、海关估价、日用品贸易以及预算、财政金融和行政管理等方面的问题.总协定还设立了贸易与发展委员会,负责审议对发展中国家的优惠安排的实施情况.当然由于发展中国家与发达国家之间的经济力量悬殊过大,并且由于受到种种限制,发展中国家所享受的实际特别优惠是极为有限的,根本不能满足当今发展中国家的经济发展需求.4关贸总协定还成立了以总干事为首的秘书处.秘书处由400多位精通贸易政策的经济学家和统计学家以及经验丰富的行政工作人员组成,秘书处的主要职责是筹备和推动缔约方大会、代表理事会以及上述各专门委员会和工作组的工作,并且还负责组织总协定工作范围内的多种贸易磋商.秘书处的总干事担任执行秘书长的职务,其主要的工作职责为：利用其职务影响,竭力使各缔约方政府遵守总协定的原则；在通常情况下担任贸易谈判委员会主席,处理并调解各缔约方之间的争议等.此外,总干事还要负责成立若干工作组来研究并处理一些经常性的工作.6、关贸总协定的创始方关贸总协定是于1948年1月1日开始临时生效的,当时在关贸总协定“临时适用议定书”上签字的国家被认为是关贸总协定的创始成员.共有23个国家,按英文字母的顺序排列它们是：澳大利亚、比利时、巴西、缅甸、加拿大、锡兰斯里兰卡、智利、中国、古巴、捷克斯洛伐克、法国、印度、黎巴嫩、卢森堡、荷兰、新西兰、挪威、巴基斯坦、南罗得西亚、叙利亚、南非、英国及美国.中国是关贸总协定的创始缔约方之一.新中国成立后,由于历史的原因,中国与关贸总协定之间的正式关系长期中断.从70年代中期起,中国开始逐步与关贸总协定恢复联系.1986年7月10日,中国正式提交了恢复其在关贸总协定中原始缔约方地位的照会.因此,创始缔约方在特定的时期内不一定都是正式的缔约国.7、“缔约方全体”及其权力“缔约方全体”是关贸总协定的最高权力机构.关贸总协定第25条第l款规定,当全体缔约方采取联合行动时,在关贸总协定中一律称为“缔约方全体”,在关贸总协定英文文本中“缔约方全体”两个单词全部用大写字母写成“CONTRACTINGPARTIES”.它的特殊含义是：它们是按照关贸总协定有关条款中所规定的方式进行联合行动的组织实际上,在关贸总协定公报和关贸总协定的着作中通常都是用“Contracting Parties”代替“CONTRACTING PARTIES”,而英文小写成contracting parties时,则指各个缔约方.缔约方全体是关贸总协定当初生效时唯一可以见诸其条文的组织机构.它拥有下列权力：1具有立法权.例如,它通过了关贸总协定第4部分以及对关贸总协定的某些条款作出修改；2有权对关贸总协定条款作出权威性解释,所作的某些解释并可构成惯例,而关贸总协定的任何其他附属机构均无这种法律权力；3有权批准关贸总协定各委员会、工作组、专家组提出的建议与报告；4根据关贸总协定第25条第5款,有权经一定方式解除某缔约方所应承担的某项义务；5有权根据缔约方全体大会程序规则第8、9条批准非关贸总协定成员方所提出的要求,取得关贸总协定的观察员地位；6批准关贸总协定的预算.此外,缔约方全体还具有一种准司法权的职能,即应某些缔约方的请求对在它们之间所发生的争议,它们的贸易政策是否与关贸总协定条款规定相一致等问题作出裁决.缔约方全体在一般情况下每年召开一次缔约方全体大会审议并决定一些重大问题.8、关贸总协定的性质关贸总协定最初诞生时,是一个准备在适当的时候将其编入哈瓦那宪章即国际贸易组织宪章的一个临时多边协定,并在哈瓦那宪章被批准后取而代之.由于哈瓦那宪章因美国参议院未予通过而失败,关贸总协定便作为一个独立的法律规范,在协调国际贸易和关税中发挥作用,但是,它的临时协定性质一直未曾改变,因此,从这个意义上说,关贸总协定是一个多边贸易协定.然而,关贸总协定自生效以来40余年间,世界贸易环境发生了巨大变化.为了适应国际经济和贸易关系的发展,关贸总协定本身几经修订、完善,也有了巨大发展,其正式成员已经从最初时的23个国家地区,发展到后来的130多个,再加上临时和实际适用关贸总协定规则的27个国家地区,其涵盖面已几乎涉及国际贸易的所有角落,调整着世界贸易额的90％左右.而关贸总协定本身为了更有效地发挥作用,处理成员方之间错综复杂的问题,也已陆续建立了一整套组织机构及审查、监督制度,包括缔约方全体大会；代代理事会及其所属的18国咨询集团、国际收支限制委员会、关税减让委员会等10余个专门委员会；贸易发展委员会；贸易谈判委员会以及根据需要设立的工作组与专家小组等等.经过40余年的实践,关贸总协定已经发展成一个在国际上以法律形式提供一套国际贸易与贸易关系规则和程序并对其成员之间的权利和义务作具体规定的体系,它既是一个贸易谈判及对其法律框架进行修改的专门场所,同时又是一个调解和解决贸易争端的机构,而且是成员方之间通过谈判以合作态度来解决它们之间的贸易关系中出现的重大问题的一个国际论坛.它是当前世界上调节经济贸易的三大支柱之一.从这个意义来说,关贸总协定已经发展成为一个国际经济贸易组织.9、对关贸总协定作为一种临时性国际经济组织的简要分析1946年2月,美国改变过去那种单纯依靠自己召开国际贸易与就业会议的做法,正式拟定了国际贸易组织宪章草案,并提请联合国经济与社会理事会第一次会议通过决议.联合国将国际贸易组织宪章草案印刷并向各国散发,正式组织召开国际贸易与就业会议,会议于1946年10月在英国伦敦召开.会议邀请了包括当时中国政府在内的19个国家,即美国、英国、前苏联、中国、法国、澳大利亚、比利时、荷兰、加拿大、巴西、卢森堡、古巴、捷克斯洛伐克、印度、挪威、智利、南非、新西兰、黎巴嫩等共同组建了一个筹备委员会.筹委会于1946年10月至11月和1947年1月至2月分别在伦敦和纽约,两次共13周讨论和审议了国际贸易组织宪章草案.纽约会议除了对伦敦会议所草拟的宪章草案作了内容以及文字上的修改之外,还补充了若干条款,并且同时让与会国选派专家起草通过了一项关税与贸易协定协定纲要,该协定纲要便是关税与贸易总协定的雏形.1947年4月至10月,筹委会第2次会议在日内瓦召开,绝大部分时间用于关税贸易谈判,并且于谈判过程中实际创立了关税贸易总协定.会议结束时,23个缔约国签订了关贸总协定,这一文本包含了国际贸易组织宪章中一些重要条款及与会各国贸易谈判、关税减让的结果.鉴于关贸总协定根据条文生效之日尚不可知,因此在日内瓦会议期间,美国提议以临时适用议定书形式,联合英、法、比、荷、卢、澳、加等国于同年11月15日之前签署了议定书,从而使关贸总协定得以提前实施,并担保1948年1月1日将关贸总协定的第l、第3部分暂行实施,第2部分在与各国现行立法无冲突的范围内予以充分地暂行实施.这样,按照议定书第2款,从1948年1月1日开始,关贸总协定的实施范围就扩充到上述8国领土以外的任何领土,总协定自从那时起便作为一项临时性措施开始临时生效.可见,关贸总协定最初只是作为一种“临时规则”的协定,各缔约国准备一候各国政府批准“国际贸易组织宪章”之后就取而代之.但是由于“国际贸易组织宪章”没有被有关国家的国会批准,这个协定便作为一种临时性的调整国际贸易政策和措施成了国际经济关系方面的重要法律准则.本来所谓临时性的协定只有在短暂的时期内起作用,但是由于种种复杂的原因,关贸总协定从1948年1月1日开始临时实施,却出人意料地延续了很长的时间,直到1995年1月1日才被世界贸易组织所取代.所以,关贸总协定从成立之日至1995年,共存在了47年.10、关贸总协定的确立的多边贸易“框架”分析人们将关贸总协定说成是一个“框架”,主要理由如下：1关贸总协定并未建立起真正的、全球性和普遍性的国际贸易体制.1948年拟建立了一个国际贸易组织的哈瓦那宪章,由于未能获得其生效所必须的批准而流产了,而生效的关贸总协定只是该宪章中有限的一部分.哈瓦那宪章内容充实,不仅包括建立国际贸易组织的条款,也包括处理就业与经济活动、经济发展与重建、贸易政策、限制性贸易条款和政府间商品协定的条款.此外,该宪章规定了解决争端的程序,其中包括协商、仲裁和国际法院提起诉讼等内容.1948年1月1日生效的关贸总协定只是该宪章中有关贸易政策的条款内容.2从性质上看,关贸总协定是一个以法律形式规定一整套调整国际贸易和贸易关系的规则与程序,并且体现其成员方之间的法律权利与义务的国际公约；从作用上看,关贸总协定是处理其成员方之间贸易关系的法律体系,是进行贸易谈判与修改其法律体系的场所,以及是调整与解决纠纷的机构；为此,关贸总协定只能是一个灵活的文件,其结构与实施方式经常修改,以便能适应世界贸易发展的需要.3关贸总协定的法律体系有很大的局限性.首先,总协定的规定上有局限性.它在规定一系列原则的同时又列有义务解除、例外和保障条款,使原则性规定受到限制；其次,贸易组织的协议虽然是经济性的,但在实际中往往受到政治因素的影响.这是因为贸易政策由各国政府处理,而它们常常要在国际法律义务和国家利益的冲突中寻求妥协.4关贸总协定体系自成立以来一直处于变动中.如果关贸总协定的法律是一成不变的,那么它肯定已经丧失了大部分权威.迄今已对协定做出的调整和修正,不是该体系被削弱的证据,而是该体系活力和变革的象征.今后总协定还将随国际贸易的变化发展而被修订和补充,只有框架式结构才能适应发展的需要.11、关贸总协定成立后开展的活动关贸总协定自成立之后所开展的主要活动,是缔约方根据总协定的原则和规章,通过多边贸易谈判达成一系列贸易协定,以此推动全球贸易的发展.从1947年至1995年,关贸总协定共主持了8轮多边贸易谈判.历届多边贸易谈判都是根据一定时期世界经济贸易形势的特点和需要进行的,谈判的内容既具有延续性又在逐步扩展.历届谈判所达成的协议和取得的成果,都在一定程度上缓解了当时国际贸易中所存在的主要矛盾,不同程度地维护并促进了国际经济贸易制度的进步与发展,但也由于受一定时期条件和总协定自身因素的局限,使历届谈判有一些明显的不足.关贸总协定缔约方的贸易占全球贸易的９０％.该协定共主持了８轮全球性多边贸易谈判,使世界工业品贸易的关税平均率由１９４７年的４０％减至５％.１９９５年１２月１２日,关贸总协定完成其历史使命,从１９９６年１月１日起,世界贸易组织正式取代了关贸总协定.八个回合谈判简介：１９４７年４月－１０月,第一回合贸易谈判在瑞士日内瓦举行.２３个创始国决定在世界范围内降低４５０００种贸易关税.同时达成了１２３项双边减税协议,使应征税进口值５４％的商品平均降低关税３５％,影响贸易额１００亿美元.１９４７年１１月,５６个国家的代表在哈瓦那举行会议,开始就拟议中的国际贸易组织的宪章进行谈判.１９４８年３月,来自５６个国家的代表在哈瓦那开会,开始就拟议中的国际贸易组织的宪章进行谈判.１９４８年３月签订了一项协议.但,各国政府并没有最后承诺批准它.这样一来,关贸总协定就成了管理世界贸易的唯一的国际工具.１９４８年１月１日,关贸总协定开始生效.１９４９年４月－１０月,第二回合谈判在法国阿讷西举行,参加谈判的３３个国家建议再削减５０００种商品的关税.达成了１４７项双边减税协议,５．６％的应征税商品平均降低关税３５％.１９５０年９月－１９５１年４月,第三回合在英国的托基举行.３９个参加谈判的国家达成双边减税协议１５０项,涉及关税减让８７００项,使１１．７％的应征税商品平均降低关税２６％.１９５６年１月－５月,第四回合在日内瓦举行.２８个参加国决定,使１６％的应征税商品平均降低关税１５％,涉及贸易额达２５亿美元.１９５８年,关贸总协定发表哈伯勒尔报告.对关贸总协定的工作提出了初步的指导方针,并成立了三个委员会处理关税、农业和发展中国家面临的问题.１９６０年９月－１９６２年３月,第五回合谈判在美国副国务卿狄龙发起下在日内瓦召开,故称“狄龙回合”.４５个国家参加谈判,达成的协议使２０％的应征税工业品平均降低关税２０％,涉及贸易额４９亿美元,但在农产品上未达成协议.１９６４年５月－１９６７年５月,第六回合谈判在美国总统肯尼迪倡议下在日内瓦举行,故称“肯尼迪回合”.５４个国家参加谈判.达成的协议是：从１９６８年１月１日起分５年将大约６万种工业品关税平均降低３５％,涉及贸易额４００亿美元.首次通过反倾销协议.１９７３年９月,第七轮谈判由美国总统尼克松在日本东京发起,故称“尼克松回合”或“东京回合”,１９７９年４月在日内瓦结束.９９个参加国决定把关税平均降低２０—３０％,价值３０００亿美元,在肯尼迪回合谈判的基础上规定可以对发展中国家的某些产品取消关税,扩大了对发展中国家的贸易优惠.并且决定为世界贸易建立一个良好框架.１９８２年,关贸总协定的部长会议在日内瓦召开.会议重申了关贸总协定有关国际贸易行为规则的有效性,并制定了一项关贸总协定计划以便为新一轮贸易会谈奠定基础.１９８６年９月１５日,第八回合谈判在乌拉圭的埃斯特角城举行.故又称“乌拉圭回合”谈判 uruguay round of talks .最初参加这一回合。

关税与贸易总协定条文一、关税与贸易总协定的背景与目的关税与贸易总协定（General Agreement on Tariffs and Trade，简称GATT）成立于1947年，是二战后全球贸易体系的重要组成部分。

其目的是通过降低关税壁垒，消除贸易壁垒，促进全球贸易自由化，推动世界经济的恢复与发展。

二、关税与贸易总协定条文的概述关税与贸易总协定条文分为四个部分，共计24条。

主要内容包括：最惠国待遇、关税减让、贸易壁垒的消除、贸易政策的一致性、争端解决机制等。

这些条文为全球贸易提供了一套基本规则，以确保贸易的公平与透明。

三、关税与贸易总协定条文的具体内容1.最惠国待遇：GATT规定，成员国在进出口商品关税方面应相互给予最惠国待遇，即一个成员国给予另一个成员国的优惠待遇，也应给予其他所有成员国。

2.关税减让：GATT要求成员国逐步降低关税，实现贸易自由化。

自1947年以来，GATT成员国已进行了多次关税减让谈判，取得了显著成果。

3.贸易壁垒的消除：GATT禁止成员国设立贸易壁垒，如配额、补贴、技术壁垒等，以保障贸易的公平性。

4.贸易政策的一致性：GATT要求成员国在贸易政策上保持一致，避免歧视性和不公平的贸易政策。

5.争端解决机制：GATT设立了一套争端解决机制，以确保成员国在贸易纠纷中能够得到公正、有效的解决。

四、关税与贸易总协定条文对全球贸易的影响关税与贸易总协定条文的实施，极大地推动了全球贸易的自由化进程，降低了贸易壁垒，促进了世界经济的繁荣与发展。

根据世界贸易组织（WTO）的数据，自GATT成立以来，全球贸易量逐年增长，贸易自由化程度不断提高。

五、我国在关税与贸易总协定中的地位与应对策略我国于1995年加入世界贸易组织，成为全球贸易体系的重要一员。

在我国的对外贸易政策中，关税与贸易总协定的原则得到了充分体现。

我国积极参与全球贸易治理，积极推动贸易自由化，坚决反对贸易保护主义。

同时，我国应继续加强对外贸易政策的研究，提高应对国际贸易纠纷的能力，维护国家和企业的合法权益。

序言：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，而且在下列围以，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；（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。

4．按本条第二款可以享受优惠待遇的任何产品，如在有关减让表中未特别规定所享受的优惠就是优惠最高差额，则应按以下规定办理：（甲）对有关减让表列明的任何产品的关税和费用，这一产品的优惠差额应不超过表列的最惠国税率与优惠税率的差额；表中对优惠税率若未作规定，应以1947年4月10日有效实施的优惠税率作为本条所称的优惠税率；表中对最惠国税率若未作规定，其差额应不超过1947年4月10日所实施的最惠国税率与优惠税率的差额；（乙）对有关减让表未列明的任何产品的关税和费用，这一产品的优惠差额应不超过1947年4月10日所实施的最惠国税率与优惠税率的差额。