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1、GATTGATT 英文版英文版4248THE GENERAL AGREEMENT ONTARIFFS AND TRADE(GATT 1947)This Appendix contains the complete text of the General Agreementtogether with all the amendments which became effective since its entryinto force. For the convenience of the reader, asterisks mark theportions of the text which s
2、hould be read in conjunction with notes andsupplementary provisions in Annex I of the Agreement.GATT 1947 - 2 -THE GENERAL AGREEMENT ON TARIFFS AND TRADEThe Governments of the Commonwealth of Australia, the Kingdom ofBelgium, the United States of Brazil, Burma, Canada, Ceylon, theRepublic of Chile,
3、the Republic of China, the Republic of Cuba, theCzechoslovak Republic, the French Republic, India, Lebanon, the Grand-Duchy of Luxemburg, the Kingdom of the Netherlands, New Zealand, theKingdom of Norway, Pakistan, Southern Rhodesia, Syria, the Union ofSouth Africa, the United Kingdom of Great Brita
4、in and Northern Ireland,and the United States of America:Recognizing that their relations in the field of trade and economicendeavour should be conducted with a view to raising standards of living,ensuring full employment and a large and steadily growing volume of realincome and effective demand, de
5、veloping the full use of the resources ofthe world and expanding the production and exchange of goods,Being desirous of contributing to these objectives by entering intoreciprocal and mutually advantageous arrangements directed to thesubstantial reduction of tariffs and other barriers to trade and t
6、o theelimination of discriminatory treatment in international commerce,Have through their Representatives agreed as follows:PART IArticle IGeneral Most-Favoured-Nation Treatment1. With respect to customs duties and charges of any kind imposed onor in connection with importation or exportation or imp
7、osed on theinternational transfer of payments for imports or exports, and withrespect to the method of levying such duties and charges, and withrespect to all rules and formalities in connection with importation andexportation, and with respect to all matters referred to in paragraphs 2and 4 of Arti
8、cle III,* any advantage, favour, privilege or immunitygranted by any contracting party to any product originating in ordestined for any other country shall be accorded immediately andunconditionally to the like product originating in or destined for theterritories of all other contracting parties.2.
9、 The provisions of paragraph 1 of this Article shall not requirethe elimination of any preferences in respect of import duties orcharges which do not exceed the levels provided for in paragraph 4 ofthis Article and which fall within the following descriptions:(a) Preferences in force exclusively bet
10、ween two or more of theterritories listed inAnnex A, subject to the conditions set forth therein;(b) Preferences in force exclusively between two or more territorieswhich on July 1,1939, were connected by common sovereignty or relations ofprotection orsuzerainty and which are listed in Annexes B, C
11、and D, subject tothe conditionsset forth therein;(c) Preferences in force exclusively between the United States ofAmerica and theRepublic of Cuba;GATT 1947 - 3 -(d) Preferences in force exclusively between neighbouring countrieslisted inAnnexes E and F.3. The provisions of paragraph 1 shall not appl
12、y to preferencesbetween the countries formerly a part of the Ottoman Empire and detachedfrom it on July 24, 1923, provided such 1preferences are approved underparagraph 5, of Article XXV which shall be applied in thisrespect in the light of paragraph 1 of Article XXIX.4. The margin of preference* on
13、 any product in respect of which apreference is permitted under paragraph 2 of this Article but is notspecifically set forth as a maximum margin of preference in theappropriate Schedule annexed to this Agreement shall not exceed:(a) in respect of duties or charges on any product described in suchSch
14、edule, thedifference between the most-favoured-nation and preferential ratesprovided fortherein; if no preferential rate is provided for, the preferentialrate shall for thepurposes of this paragraph be taken to be that in force on April 10,1947, and, ifno most-favoured-nation rate is provided for, t
15、he margin shall notexceed thedifference between the most-favoured-nation and preferential ratesexisting onApril 10, 1947;(b) in respect of duties or charges on any product not described inthe appropriateSchedule, the difference between the most-favoured-nation andpreferential ratesexisting on April
16、10, 1947.In the case of the contracting parties named in Annex G, the date ofApril 10, 1947, referred to in subparagraph (a) and (b) of thisparagraph shall be replaced by the respective dates set forth in thatAnnex.Article IISchedules of Concessions1. (a) Each contracting party shall accord to the c
17、ommerce of theother contracting parties treatment no less favourable than thatprovided for in the appropriate Part of the appropriate Schedule annexedto this Agreement.(b) The products described in Part I of the Schedule relating to anycontracting party, which are the products of territories of othe
18、rcontracting parties, shall, on their importation into the territory towhich the Schedule relates, and subject to the terms, conditions orqualifications set forth in that Schedule, be exempt from ordinarycustoms duties in excess of those set forth and provided therein. Suchproducts shall also be exe
19、mpt from all other duties or charges of anykind imposed on or in connection with the importation in excess of thoseimposed on the date of this Agreement or those directly and mandatorilyrequired to be imposed thereafter by legislation in force in theimporting territory on that date.(c) The products
20、described in Part II of the Schedule relating toany contracting party which are the products of territories entitledunder Article I to receive preferential treatment upon importation intothe territory to which the Schedule relates shall, on their importationinto such territory, and subject to the te
21、rms, conditions orqualifications set forth in that Schedule, be1 The authentic text erroneously reads subparagraph 5 (a).GATT 1947 - 4 -exempt from ordinary customs duties in excess of those set forth andprovided for in Part II of that Schedule. Such products shall also beexempt from all other dutie
22、s or charges of any kind imposed on or inconnection with importation in excess of those imposed on the date ofthis Agreement or those directly or mandatorily required to be imposedthereafter by legislation in force in the importing territory on thatdate. Nothing in this Article shall prevent any con
23、tracting party frommaintaining its requirements existing on the date of this Agreement asto the eligibility of goods for entry at preferential rates of duty.2. Nothing in this Article shall prevent any contracting party fromimposing at any time on the importation of any product:(a) a charge equivale
24、nt to an internal tax imposed consistently withthe provisions ofparagraph 2 of Article III* in respect of the like domestic productor in respect ofan article from which the imported product has been manufactured orproducedin whole or in part;(b) any anti-dumping or countervailing duty applied consis
25、tentlywith the provisionsof Article VI;*(c) fees or other charges commensurate with the cost of servicesrendered.3. No contracting party shall alter its method of determiningdutiable value or of converting currencies so as to impair the value ofany of the concessions provided for in the appropriate
26、Schedule annexedto this Agreement.4. If any contracting party establishes, maintains or authorizes,formally or in effect, a monopoly of the importation of any productdescribed in the appropriate Schedule annexed to this Agreement, suchmonopoly shall not, except as provided for in that Schedule or as
27、otherwise agreed between the parties which initially negotiated theconcession, operate so as to afford protection on the average in excessof the amount of protection provided for in that Schedule. Theprovisions of this paragraph shall not limit the use by contractingparties of any form of assistance
28、 to domestic producers permitted byother provisions of this Agreement.*5. If any contracting party considers that a product is notreceiving from another contracting party the treatment which the firstcontracting party believes to have been contemplated by a concessionprovided for in the appropriate
29、Schedule annexed to this Agreement, itshall bring the matter directly to the attention of the othercontracting party. If the latter agrees that the treatment contemplatedwas that claimed by the first contracting party, but declares that suchtreatment cannot be accorded because a court or other prope
30、r authorityhas ruled to the effect that the product involved cannot be classifiedunder the tariff laws of such contracting party so as to permit thetreatment contemplated in this Agreement, the two contracting parties,together with any other contracting parties substantially interested,shall enter p
31、romptly into further negotiations with a view to acompensatory adjustment of the matter.6. (a) The specific duties and charges included in the Schedulesrelating to contracting parties members of the International MonetaryFund, and margins of preference in specific duties and chargesmaintained by suc
32、h contracting parties, are expressed in the appropriatecurrency at the par value accepted or provisionally recognized by theFund at the date of this Agreement. Accordingly, in case this par valueis reduced consistently with the Articles of Agreement of theInternational Monetary Fund by more than twe
33、nty per centum, suchspecific duties and charges and margins of preference may be adjusted totake account of such reduction; provided that theGATT 1947 - 5 -CONTRACTING PARTIES (i.e., the contracting parties acting jointly asprovided for inArticle XXV) concur that such adjustments will not impair the
34、 valueof the concessions provided for in the appropriate Schedule or elsewherein this Agreement, due account being taken of all factors which mayinfluence the need for, or urgency of, such adjustments.(b) Similar provisions shall apply to any contracting party not amember of the Fund, as from the da
35、te on which such contracting partybecomes a member of the Fund or enters into a special exchange agreementin pursuance of Article XV.7. The Schedules annexed to this Agreement are hereby made anintegral part of Part I of this Agreement.PART IIArticle III*National Treatment on Internal Taxation and R
36、egulation1. The contracting parties recognize that internal taxes and otherinternal charges, and laws, regulations and requirements affecting theinternal sale, offering for sale, purchase, transportation, distributionor use of products, and internal quantitative regulations requiring themixture, pro
37、cessing or use of products in specified amounts orproportions, should not be applied to imported or domestic products soas to afford protection to domestic production.*2. The products of the territory of any contracting party importedinto the territory of any other contracting party shall not be sub
38、ject,directly or indirectly, to internal taxes or other internal charges ofany kind in excess of those applied, directly or indirectly, to likedomestic products. Moreover, no contracting party shall otherwise applyinternal taxes or other internal charges to imported or domesticproducts in a manner c
39、ontrary to the principles set forth in paragraph1.*3. With respect to any existing internal tax which is inconsistentwith the provisions of paragraph 2, but which is specifically authorizedunder a trade agreement, in force on April 10, 1947, in which the importduty on the taxed product is bound agai
40、nst increase, the contractingparty imposing the tax shall be free to postpone the application of theprovisions of paragraph 2 to such tax until such time as it can obtainrelease from the obligations of such trade agreement in order to permitthe increase of such duty to the extent necessary to compen
41、sate for theelimination of the protective element of the tax.4. The products of the territory of any contracting party importedinto the territory of any other contracting party shall be accordedtreatment no less favourable than that accorded to like products ofnational origin in respect of all laws,
42、 regulations and requirementsaffecting their internal sale, offering for sale, purchase,transportation, distribution or use. The provisions of this paragraphshall not prevent the application of differential internaltransportation charges which are based exclusively on the economicoperation of the me
43、ans of transport and not on the nationality of theproduct.5. No contracting party shall establish or maintain any internalquantitative regulation relating to the mixture, processing or use ofproducts in specified amounts or proportions which requires, directly orindirectly, that any specified amount
44、 or proportion of any product whichis the subject of the regulation must be supplied from domestic sources.Moreover, no contractingGATT 1947 - 6 -party shall otherwise apply internal quantitative regulations in amanner contrary to the principles set forth in paragraph 1.*6. The provisions of paragra
45、ph 5 shall not apply to any internalquantitative regulation in force in the territory of any contractingparty on July 1, 1939, April 10, 1947, or March 24, 1948, at the optionof that contracting party; Provided that any such regulation which iscontrary to theprovisions of paragraph 5 shall not be mo
46、dified to the detriment ofimports and shall be treated as a customs duty for the purpose ofnegotiation.7. No internal quantitative regulation relating to the mixture,processing or use of products in specified amounts or proportions shallbe applied in such a manner as to allocate any such amount or p
47、roportionamong external sources of supply.8. (a) The provisions of this Article shall not apply to laws,regulations or requirements governing the procurement by governmentalagencies of products purchased for governmental purposes and not with aview to commercial resale or with a view to use in the p
48、roduction ofgoods for commercial sale.(b) The provisions of this Article shall not prevent the payment ofsubsidies exclusively to domestic producers, including payments todomestic producers derived from the proceeds of internal taxes orcharges applied consistently with the provisions of this Article
49、 andsubsidies effected through governmental purchases of domestic products.9. The contracting parties recognize that internal maximum pricecontrol measures, even though conforming to the other provisions of thisArticle, can have effects prejudicial to the interests of contractingparties supplying im
50、ported products. Accordingly, contracting partiesapplying such measures shall take account of the interests of exportingcontracting parties with a view to avoiding to the fullest practicableextent such prejudicial effects.10. The provisions of this Article shall not prevent any contractingparty from