ballaTHE GENERAL AGREEMENT ON
TARIFFS AND TRADE
(GATT 1947)
This Appendix contains the complete text of the General Agreement together with all the amendments which became effective since its entry into force. For the convenience of the reader, asterisks mark the portions of the text which should be read in conjunction with notes and supplementary provisions in Annex I of the Agreement.
THE GENERAL AGREEMENT ON TARIFFS AND TRADE
The Governments of the Commonwealth of Australia, the Kingdom of Belgium, the United States of Brazil, Burma, Canada, Ceylon, the Republic of Chile, the Republic of China, the Republic of Cuba, the Czechoslovak Republic, the French Republic, India, Lebanon, the Grand-Duchy of Luxemburg, the Kingdom of the Netherlands, New Zealand, the Kingdom of Norway, Pakistan, Southern Rhodesia, Syria, the Union of South Africa, the United Kingdom of Great Britain and Northern Ireland, and the United States of America:
Recognizing that their relations in the field of trade and economic endeavour should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income and effective demand, developing the full u of the resources of the world and expanding the production and exchange of goods,
Being desirous of contributing to the objectives by entering into reciprocal and mutually advantageous arrangements directed to the substantial reduction of tariffs and other barriers to trade and to the elimination of discriminatory treatment in international commerce,
Have through their Reprentatives agreed as follows:在线日语
growthPART I
Article I
teagan presleyGeneral Most-Favoured-Nation Treatment
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1. With respect to customs duties and charges of any kind impod on or in connection with importation or exportation or impod on the international transfer of payments for imports or exports, and with respect to the method of levying such duties and charges, and with respect to all ru
les and formalities in connection with importation and exportation, and with respect to all matters referred to in paragraphs 2 and 4 of Article III,* any advantage, favour, privilege or immunity granted by any contracting party to any product originating in or destined for any other country shall be accorded immediately and unconditionally to the like product originating in or destined for the territories of all other contracting parties.
2. The provisions of paragraph 1 of this Article shall not require the elimination of any preferences in respect of import duties or charges which do not exceed the levels provided for in paragraph 4 of this Article and which fall within the following descriptions:
(a) Preferences in force exclusively between two or more of the territories listed in
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Annex A, subject to the conditions t forth therein;
(b) Preferences in force exclusively between two or more territories which on July 1,
1939, were connected by common sovereignty or relations of protection or suzerainty
and which are listed in Annexes B, C and D, subject to the conditions t forth
therein;
(c) Preferences in force exclusively between the United States of America and the
Republic of Cuba;
(d) Preferences in force exclusively between neighbouring countries listed in Annexes E
and F.
3. The provisions of paragraph 1 shall not apply to preferences between the countries formerly a part of the Ottoman Empire and detached from it on July 24, 1923, provided such preferences are approved under paragraph 51, of Article XXV which shall be applied in this respect in the light of paragraph 1 of Article XXIX.
4. The margin of preference* on any product in respect of which a preference is permitted under paragraph 2 of this Article but is not specifically t forth as a maximum margin of preference in the appropriate Schedule annexed to this Agreement shall not exceed:
(a) in respect of duties or charges on any product described in such Schedule, the
difference between the most-favoured-nation and preferential rates provided for
therein; if no preferential rate is provided for, the preferential rate shall for the
purpos of this paragraph be taken to be that in force on April 10, 1947, and, if no
most-favoured-nation rate is provided for, the margin shall not exceed the difference
between the most-favoured-nation and preferential rates existing on April 10, 1947;
深圳远程教育(b) in respect of duties or charges on any product not described in the appropriate
Schedule, the difference between the most-favoured-nation and preferential rates
existing on April 10, 1947.
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In the ca of the contracting parties named in Annex G, the date of April 10, 1947, referred to in subparagraph (a) and (b) of this paragraph shall be replaced by the respective dates t forth in that Annex.
Article II
Schedules of Concessions
1. (a) Each contracting party shall accord to the commerce of the other contracting parties treatment no less favourable than that provided for in the appropriate Part of the appropriate Schedule annexed to this Agreement.
mbaa(b) The products described in Part I of the Schedule relating to any contracting party, which are the products of territories of other contracting parties, shall, on their importation into the territory to which the Schedule relates, and subject to the terms, conditions or qualifications t forth in that Schedule, be exempt from ordinary customs duties in excess of tho t forth and provided therein. Such products shall also be exempt from all other duties or charges of any kind impod on or in connection with the importation in excess of tho impod on the date of this Agreement or tho directly and mandatorily required to be impod thereafter by legislation in force in the importing territory on that date.
(c) The products described in Part II of the Schedule relating to any contracting party which are the products of territories entitled under Article I to receive preferential treatment upon importation into the territory to which the Schedule relates shall, on their importation into such territory, and subject to the terms, conditions or qualifications t forth in that Schedule, be exempt from ordinary customs duties in excess of tho t forth and provided for in Part II of that Schedule. Such products shall al
so be exempt from all other duties or charges of any kind impod on or in connection with importation in excess of tho impod on the date of this Agreement or tho directly or mandatorily required to be impod thereafter by legislation in force in the importing territory on that date. Nothing in this Article shall prevent any contracting party from maintaining its
1 The authentic text erroneously reads "subparagraph 5 (a)".
requirements existing on the date of this Agreement as to the eligibility of goods for entry at preferential rates of duty.
2. Nothing in this Article shall prevent any contracting party from imposing at any time on the importation of any product:
(a) a charge equivalent to an internal tax impod consistently with the provisions of
paragraph 2 of Article III* in respect of the like domestic product or in respect of an
article from which the imported product has been manufactured or produced in whole
or in part;
(b) any anti-dumping or countervailing duty applied consistently with the provisions of
Article VI;*
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(c) fees or other charges commensurate with the cost of rvices rendered.
3. No contracting party shall alter its method of determining dutiable value or of converting currencies so as to impair the value of any of the concessions provided for in the appropriate Schedule annexed to this Agreement.
4. If any contracting party establishes, maintains or authorizes, formally or in effect, a monopoly of the importation of any product described in the appropriate Schedule annexed to this Agreement, such monopoly shall not, except as provided for in that Schedule or as otherwi agreed between the parties which initially negotiated the concession, operate so as to afford protection on the average in excess of the amount of protection provided for in that Schedule. The provisions of this paragraph shall not limit the u by contracting parties of any form of assistance to domestic producers permitted by other provisions of this Agreement.*
5. If any contracting party considers that a product is not receiving from another contracting party the
treatment which the first contracting party believes to have been contemplated by a concession provided for in the appropriate Schedule annexed to this Agreement, it shall bring the matter directly to the attention of the other contracting party. If the latter agrees that the treatment contemplated was that claimed by the first contracting party, but declares that such treatment cannot be accorded becau a court or other proper authority has ruled to the effect that the product involved cannot be classified under the tariff laws of such contracting party so as to permit the treatment contemplated in this Agreement, the two contracting parties, together with any other contracting parties substantially interested, shall enter promptly into further negotiations with a view to a compensatory adjustment of the matter.
6. (a) The specific duties and charges included in the Schedules relating to contracting parties members of the International Monetary Fund, and margins of preference in specific duties and charges maintained by such contracting parties, are expresd in the appropriate currency at the par value accepted or provisionally recognized by the Fund at the date of this Agreement. Accordingly, in ca this par value is reduced consistently with the Articles of Agreement of the International Monetary Fund by more than twenty per centum, such specific duties and charges and margins of preference may be adjusted to take account of such reduction; provided that the CONTRACTING P
ARTIES (i.e., the contracting parties acting jointly as provided for in Article XXV) concur that such adjustments will not impair the value of the concessions provided for in the appropriate Schedule or elwhere in this Agreement, due account being taken of all factors which may influence the need for, or urgency of, such adjustments.
(b) Similar provisions shall apply to any contracting party not a member of the Fund, as from the date on which such contracting party becomes a member of the Fund or enters into a special exchange agreement in pursuance of Article XV.
7. The Schedules annexed to this Agreement are hereby made an integral part of Part I of this Agreement.
PART II
Article III*
National Treatment on Internal Taxation and Regulation
1. The contracting parties recognize that internal taxes and other internal charges, and laws, regulations and requirements affecting the internal sale, offering for sale, purcha, transportation, di
stribution or u of products, and internal quantitative regulations requiring the mixture, processing or u of products in specified amounts or proportions, should not be applied to imported or domestic products so as to afford protection to domestic production.*
2. The products of the territory of any contracting party imported into the territory of any other contracting party shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of tho applied, directly or indirectly, to like domestic products. Moreover, no contracting party shall otherwi apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles t forth in paragraph 1.*
3. With respect to any existing internal tax which is inconsistent with the provisions of paragraph 2, but which is specifically authorized under a trade agreement, in force on April 10, 1947, in which the import duty on the taxed product is bound against increa, the contracting party imposing the tax shall be free to postpone the application of the provisions of paragraph 2 to such tax until such time as it can obtain relea from the obligations of such trade agreement in order to permit the increa of such duty to the extent necessary to compensate for the elimination of the protective element of the tax.
4. The products of the territory of any contracting party imported into the territory of any other contracting party shall be accorded treatment no less favourable than that accorded to like products of national origin in respect of all laws, regulations and requirements affecting their internal sale, offering for sale, purcha, transportation, distribution or u. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are bad exclusively on the economic operation of the means of transport and not on the nationality of the product.
5. No contracting party shall establish or maintain any internal quantitative regulation relating to the mixture, processing or u of products in specified amounts or proportions which requires, directly or indirectly, that any specified amount or proportion of any product which is the subject of the regulation must be supplied from domestic sources. Moreover, no contracting party shall otherwi apply internal quantitative regulations in a manner contrary to the principles t forth in paragraph 1.*
6. The provisions of paragraph 5 shall not apply to any internal quantitative regulation in force in the territory of any contracting party on July 1, 1939, April 10, 1947, or March 24, 1948, at the option of that contracting party; Provided that any such regulation which is contrary to the provisions of paragraph 5 shall not be modified to the detriment of imports and shall be treated as a customs duty for the purpo of negotiation.
