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1、.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 provisionsinthe General Agreement on Tariffs and Trade, dated 30 October 1947, annexedto the Final Act Adopted at the Conclusion of the Second Session

2、 of the Preparatory Committeeof the United Nations Conference on Trade and Employment (excluding the Protocol of ProvisionalApplication), as rectified, amended or modified by the terms of legal instruments which haveentered into force before the date of entry into force of the WTO Agreement;(b) the

3、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)protocolsof accession(excludingthe provisions(a) concerningprovisionalappl

4、icationandwithdrawalof provisionalapplicationand (b)providingthatPart IIof GATT1947 shallbe appliedprovisionally to the fullest extent not inconsistent with legislation existing on the date ofthe Protocol);(iii) decisions on waivers granted under Article XXV of GATT 1947 and still in force on the da

5、te 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)Understandingon the Interpretationof Art

6、icleXVII of the General Agreement on TariffsandTrade 1994;(iii) Understanding on Balance-of-Payments Provisions of the General Agreement on Tariffs and Trade 1994;(iv)Understandingon the Interpretationof ArticleXXIV of the General Agreement on TariffsandTrade 1994;(v) Understanding in Respect of Wai

7、vers 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 prov

8、isions 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

9、 WTO.(b)The referencesto the CONTRACTINGPARTIES actingjointlyinArticlesXV:1, XV:2, XV:8, XXXVIIIand the Notes Ad Article XII and XVIII; and in the provisions on special exchange agreements inArticles XV:2, XV:3, XV:6, XV:7 and XV:9 of GATT 1994 shall be deemed to be references to theWTO. The otherfu

10、nctionsthatthe provisionsof GATT1994 assignto the CONTRACTINGPARTIESactingjointly shall be allocated by the Ministerial Conference.(c) (i) The text of GATT 1994 shall be authentic in English, French and Spanish.(ii)The textof GATT1994 in the French language shallbe subjectto the rectificationsof ter

11、msindicated 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 ofthe Basic Instruments and Selected Documents series, subject to the rectifications of termsindicated in Annex B to document MTN.TNC/41.3. (a)The provisionsof P

12、artII of GATT 1994 shall notapply to measurestaken bya Member underspecific mandatory legislation, enacted by that Member before it became a contracting party toGATT1947, thatprohibitsthe use,sale orlease of foreign-builtorforeign-reconstructedvesselsincommercialapplicationsbetween pointsinnationalw

13、atersor thewatersof an exclusiveeconomiczone. This exemption applies to: (a) the continuation or prompt renewal of a non-conformingprovision of such legislation; and (b) the amendment to a non-conforming provision of suchlegislation to the extent that the amendment does not decrease the conformity o

14、f the provisionwithPart II of GATT 1947. Thisexemptionislimitedto measures takenunder legislationdescribedabove that is notified and specified prior to the date of entry into force of the WTO Agreement.Ifsuch legislationis subsequentlymodifiedto decreaseitsconformitywith Part IIofGATT1994,it will no

15、 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 theexemptionisin forceforthe purpose ofexamining whether thecon

16、ditions whichcreatedthe needfor the exemption still prevail.(c) A Member whose measures are covered by this exemption shall annually submit a detailedstatisticalnotificationconsistingofafive-yearmovingaverageofactualand expecteddeliveriesof relevantvesselsas wellas additionalinformationon the use, s

17、ale,lease or repairof relevant vessels covered by this exemption.(d)A Memberthatconsidersthatthisexemption operatesin such a manner as to justifya reciprocaland proportionate limitation on the use, sale, lease or repair of vessels constructed in theterritoryof the Memberinvokingthe exemption shallbe

18、 freeto introducesuch a limitationsubjectto prior notification to the Ministerial Conference.(e)Thisexemptioniswithoutprejudicetosolutionsconcerningspecificaspectsofthelegislation covered by this exemption negotiated in sectoral agreements or in other fora.UNDERSTANDING ON THE INTERPRETATION OF ARTI

19、CLE 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 tariffitems,as referredt

20、o in thatprovision,shallbe recordedin the Schedules of concessionsannexedto GATT 1994 against the tariff item to which they apply. It is understood that such recordingdoes not change the legal character of other duties or charges.2. The date as of which otherdutiesor chargesare bound, forthe purpose

21、s of ArticleII,shallbe 15 April 1994. Other duties or charges shall therefore be recorded in the Schedules at thelevels applying on this date. At each subsequent renegotiation of a concession or negotiationof a new concession the applicable date for the tariff item in question shall become the dateo

22、f theincorporationofthe new concessionin theappropriateSchedule. However,the date oftheinstrument by which a concession on any particular tariff item was first incorporated into GATT1947 or GATT 1994 shall also continue to be recorded in column 6 of the Loose-Leaf Schedules.3. Other duties or charge

23、s shall be recorded in respect of all tariff bindings.4. Where a tariffitem has previouslybeen the subjectof a concession,the levelof otherdutiesor charges recorded in the appropriate Schedule shall not be higher than the level obtainingat the time of the first incorporation of the concession in tha

24、t Schedule. It will be open toany Member to challenge the existence of an other duty or charge, on the ground that no suchother duty or charge existed at the time of the original binding of the item in question, aswell as the consistency of the recorded level of any other duty or charge with the pre

25、viously.bound level, for a period of three years after the date of entry into force of the WTO Agreementor three years after the date of deposit with the Director-General of the WTO of the instrumentincorporating the Schedule in question into GATT 1994, if that is a later date.5. The recording of ot

26、her duties or charges in the Schedules is without prejudice to their consistency with rights and obligations under GATT 1994 other than those affected by paragraph4. All Members retain the right to challenge, at any time, the consistency of any other duty or charge with such obligations.6. For the p

27、urposesof thisUnderstanding,the provisionsof ArticlesXXII and XXIIIof GATT 1994as 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 19

28、94 with, until the date of entry into forceof the WTOAgreement, the Director-Generalto the CONTRACTINGPARTIESto GATT1947 or,thereafter,with the Director-General of the WTO, shall not subsequently be added to it and any other dutyor charge recorded at a level lower than that prevailing on the applica

29、ble date shall not berestored to that level unless such additions or changes are made within six months of the dateof deposit of the instrument.8. The decision in paragraph 2regardingthe dateapplicable to eachconcessionforthepurposesof paragraph 1(b) of Article II of GATT 1994 supersedes the decisio

30、n regarding the applicabledate 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 providesfor obligations on Members in respect of the activitiesof thestate trading enterprises re

31、ferred to in paragraph 1 of Article XVII, which are required to beconsistent with the general principles of non-discriminatory treatment prescribed in GATT 1994for governmental measures affecting imports or exports by private traders;Noting further that Members are subject to their GATT 1994 obligat

32、ions in respect of thosegovernmental measures affecting state trading enterprises;RecognizingthatthisUnderstandingiswithoutprejudicetothesubstantivedisciplinesprescribed in Article XVII;Hereby agree as follows:1. In order to ensure the transparency of the activities of state trading enterprises, Mem

33、bersshall notify suchenterprisesto theCouncil forTrade inGoods, forreviewby theworking partyto be set up under paragraph 5, in accordance with the following working definition:Governmental and non-governmental enterprises, including marketing boards, which have beengrantedexclusiveor specialrightsor

34、 privileges,includingstatutoryor constitutionalpowers,in the exercise of which they influence through their purchases or sales the level or directionof imports or exports.This notification requirement does not apply to imports of products for immediate or ultimateconsumption in governmental use or i

35、n use by an enterprise as specified above and not otherwisefor resale or use in the production of goods for sale.2.Each Member shall conduct a review of itspolicywithregard to thesubmissionof notificationson statetradingenterprises to the CouncilforTrade in Goods, taking account of the provisionsoft

36、hisUnderstanding. In carryingout sucha review,each Member should have regard totheneedtoensure themaximum transparencypossibleinitsnotificationsso as topermitaclearappreciation of the manner of operation of the enterprises notified and the effect of theiroperations on international trade.3. Notifica

37、tions shall be made in accordance with the questionnaire on state trading adopted on24 May 1960 (BISD 9S/184-185), it being understood that Members shall notify the enterprisesreferred to in paragraph 1 whether or not imports or exports have in fact taken place.4. Any Member which has reason to beli

38、eve that another Member has not adequately met its notification obligation may raise the matter with the Member concerned. If the matter is notsatisfactorily 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

39、, simultaneously informing the Member concerned.5. A working party shall be set up, on behalf of the Council for Trade in Goods, to reviewnotifications and counter-notifications. In the light of this review and without prejudice toparagraph 4(c)of Article XVII,theCouncilforTrade inGoods may make rec

40、ommendationswithregardto the adequacy of notifications and the need for further information. The working party shallalso review, in the light of the notifications received, the adequacy of the above-mentionedquestionnaire on state trading and the coverage of state trading enterprises notified underp

41、aragraph 1.Itshallalsodevelopan illustrativelistshowingthekindsofrelationshipsbetweengovernmentsand enterprises,and the kindsof activities,engaged inby these enterprises,whichmay be relevantfor the purposesofArticleXVII.It is understoodthattheSecretariatwillprovidea general background paper for the

42、working party on the operations of state trading enterprisesas they relateto internationaltrade.Membership of theworkingpartyshallbe open toallMembersindicating theirwish to serve on it. It shall meet within ayear of the date of entryinto forceof the WTOAgreementand thereafteratleast once a year. It

43、 shallreportannually totheCouncilfor 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 onTradeMeasuresTakenforBalance-of-PaymentsPurpo

44、sesadoptedon28November 1979(BISD26S/205-209,referredto in thisUnderstandingas the 1979 Declaration)and in orderto clarifysuch 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 re

45、strictive 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 just

46、ification 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-basedmeasures) shall be understood to include import surcharges, import deposit req

47、uirements or other equivalent trade measures with an impact on the price of imported goods. It is understood that,notwithstandingthe provisionsof ArticleII,price-basedmeasures taken for balance-of-paymentspurposes may be applied by a Member in excess of the duties inscribed in the Schedule of thatMe

48、mber. Furthermore, that Member shall indicate the amount by which the price-based measureexceedsthebound dutyclearlyandseparatelyunderthenotificationproceduresofthisUnderstanding.3.Members shallseektoavoidtheimpositionofnewquantitativerestrictionsforbalance-of-paymentspurposesunless,becauseofa criti

49、calbalance-of-paymentssituation,price-based measures cannot arrest a sharp deterioration in the external payments position. Inthose cases in which a Member applies quantitative restrictions, it shall provide justificationas to the reasons why price-based measures are not an adequate instrument to de

50、al with thebalance-of-paymentssituation.A Member maintainingquantitativerestrictionsshallindicatein.successiveconsultationstheprogressmade insignificantlyreducingtheincidenceandrestrictiveeffectof such measures. It isunderstoodthat notmore than one type ofrestrictiveimport measure taken for balance-

51、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 toaddress the balance-of-paymentssituation.Inordertomini

52、mizeany incidentalprotectiveeffects,a Member shalladministerrestrictionsina transparentmanner. The authoritiesoftheimportingMember shall provide adequate justification as to the criteria used to determine which productsare subject torestriction.As providedinparagraph3 of ArticleXII and paragraph10of ArticleXVIII, Members may, in the case of certain essential products, exclude or limit the applicationof surchargesapplied across theboard or othermeasures appliedfor balance-of-paymentspurposes.The term essenti

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