第一篇：馬拉喀什建立世界貿(mào)易組織協(xié)定——附件1A：貨物貿(mào)易多邊協(xié)定——1994年關(guān)稅與貿(mào)易總協(xié)定

【法規(guī)分類號(hào)】W82001199403 【標(biāo)題】馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——１９９４年關(guān)稅與貿(mào)易總協(xié)定 【時(shí)效性】有效

【簽訂地點(diǎn)】馬拉喀什 【簽訂日期】1994.04.15 【生效日期】1994.05.15 【失效日期】 【內(nèi)容分類】 【文號(hào)】 【題注】（關(guān)于附件１Ａ的總體解釋性說(shuō)明：如《１９９４年關(guān)稅與貿(mào)易總協(xié)定》的條款與《建立世界貿(mào)易組織協(xié)定》（附件１Ａ所列各協(xié)定中稱“《ＷＴＯ協(xié)定》”）附件１Ａ中另一協(xié)定的條款產(chǎn)生抵觸，則以該另一協(xié)定的條款為準(zhǔn)。）【正文】

１．《１９９４年關(guān)稅與貿(mào)易總協(xié)定》（“ＧＡＴＴ１９９４”）包括：

（ａ）《聯(lián)合國(guó)貿(mào)易與就業(yè)會(huì)議籌備委員會(huì)第二次會(huì)議結(jié)束時(shí)通過(guò)的最后文件》所附１９４７年１０月３０日的《關(guān)稅與貿(mào)易總協(xié)定》的各項(xiàng)條款（不包括《臨時(shí)適用議定書》），該協(xié)定歷經(jīng)《ＷＴＯ協(xié)定》生效之日前已實(shí)施的法律文件的條款更正、修正或修改；

（ｂ）《ＷＴＯ協(xié)定》生效之日前在ＧＡＴＴ１９４７項(xiàng)下已實(shí)施的以下所列法律文件的條款：

（ｉ）與關(guān)稅減讓相關(guān)的議定書和核準(zhǔn)書；

（ｉｉ）加入議定書（不包括（ａ）關(guān)于臨時(shí)適用和撤銷臨時(shí)適用的規(guī)定及（ｂ）規(guī)定應(yīng)在與議定書訂立之日已存在的立法不相抵觸的最大限度內(nèi)臨時(shí)適用ＧＡＴＴ１９４７第二部分的條款）；

（ｉｉｉ）根據(jù)ＧＡＴＴ１９４７第２５條給予的、且在《ＷＴＯ協(xié)定》生效之日仍然有效的關(guān)于豁免的決定（注１）；

注１：本規(guī)定適用的豁免列入１９９３年１２月１５日ＭＴＮ／ＦＡ號(hào)文件第二部分第１１至１２頁(yè)腳注７中和１９９４年３月２１日ＭＴＮ／ＦＡ／Ｃｏｒｒ．６號(hào)文件中。部長(zhǎng)級(jí)會(huì)議應(yīng)在其第一屆會(huì)議上制定一份本規(guī)定適用的豁免的修改清單，增加在１９９３年１２月１５日之后至《ＷＴＯ協(xié)定》生效之日前根據(jù)ＧＡＴＴ１９４７所給予的豁免，并刪除屆時(shí)將期滿的豁免。

（ｉｖ）ＧＡＴＴ１９４７締約方全體的其他決定；

（ｃ）以下所列諒解：

（ｉ）《關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２條第１款（ｂ）項(xiàng)的諒解》；

（ｉｉ）《關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第１７條的諒解》；

（ｉｉｉ）《關(guān)于１９９４年關(guān)稅與貿(mào)易總協(xié)定國(guó)際收支條款的諒解》；

（ｉｖ）《關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２４條的諒解》；

（ｖ）《關(guān)于豁免１９９４年關(guān)稅與貿(mào)易總協(xié)定義務(wù)的諒解》；

（ｖｉ）《關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２８條的諒解》；以及

（ｄ）《１９９４年關(guān)稅與貿(mào)易總協(xié)定馬拉喀什議定書》。

２．解釋性說(shuō)明：

（ａ）ＧＡＴＴ１９９４的條款所指的“締約方”應(yīng)視為讀作“成員”。所指的“欠發(fā)達(dá)締約方”和“發(fā)達(dá)締約方”應(yīng)視為分別讀作“發(fā)展中國(guó)家成員”和“發(fā)達(dá)國(guó)家成員”。所指的“執(zhí)行秘書”應(yīng)視為讀作“ＷＴＯ總干事”。（ｂ）第１５條第１款、第１５條第２款、第１５條第８款、第３８條及關(guān)于第１２條和第１８條的注釋中，以及ＧＡＴＴ１９９４第１５條第２款、第１５條第３款、第１５條第６款、第１５條第７款和第１５條第９款關(guān)于特殊外匯協(xié)定的規(guī)定中所指的采取聯(lián)合行動(dòng)的締約方全體，應(yīng)視為指ＷＴＯ。ＧＡＴＴ１９９４的條款指定采取聯(lián)合行動(dòng)的締約方全體履行的其他職能應(yīng)由部長(zhǎng)級(jí)會(huì)議進(jìn)行分配。

（ｃ）（ｉ）ＧＡＴＴ１９９４的英文、法文和西班牙文文本均為正式文本。

（ｉｉ）ＧＡＴＴ１９９４的法文文本應(yīng)按以ＭＴＮ．ＴＮＣ／４１號(hào)文件附件Ａ所列更正詞語(yǔ)為準(zhǔn)。

（ｉｉｉ）ＧＡＴＴ１９９４的西班牙文正式文本應(yīng)為《基本文件資料選編》第４卷中的文本，但應(yīng)以ＭＴＮ．ＴＮＣ／４１號(hào)文件附件Ｂ所列更正詞語(yǔ)為準(zhǔn)。

３．（ａ）ＧＡＴＴ１９９４第二部分的規(guī)定不得適用于一成員根據(jù)在其成為ＧＡＴＴ１９４７締約方之前頒布的特定強(qiáng)制性立法而采取的禁止在其內(nèi)水或在專屬經(jīng)濟(jì)區(qū)水域內(nèi)的各點(diǎn)之間使用、銷售或租賃外國(guó)建造或外國(guó)改造的船舶用于商業(yè)目的的措施。此項(xiàng)豁免適用于：（ａ）該項(xiàng)立法中不一致條款的繼續(xù)或迅速延期；及（ｂ）在不降低該條款與ＧＡＴＴ１９９４第二部分規(guī)定相符程度的限度內(nèi)，對(duì)該項(xiàng)立法中不一致條款的修正。此項(xiàng)豁免限于根據(jù)上述立法采取的、并在《ＷＴＯ協(xié)定》生效之日前通知和列明的措施。如該項(xiàng)立法隨后進(jìn)行修改而降低其與ＧＡＴＴ１９９４第二部分的相符程度，則不再有資格屬本款涵蓋范圍。

（ｂ）部長(zhǎng)級(jí)會(huì)議應(yīng)在不遲于《ＷＴＯ協(xié)定》生效之日后５年審議此豁免，此后只要該項(xiàng)豁免仍然有效，則應(yīng)每２年審議一次，以審查使該項(xiàng)豁免成為必要的條件是否仍然存在。

（ｃ）其措施受此項(xiàng)豁免涵蓋的一成員應(yīng)每年提交一份關(guān)于詳細(xì)統(tǒng)計(jì)數(shù)字的通知，該項(xiàng)通知應(yīng)包含有關(guān)船舶實(shí)際和預(yù)期交貨的５年期變化情況平均數(shù)字，及此項(xiàng)豁免涵蓋的有關(guān)船舶的使用、銷售、租賃或修理的額外信息。

（ｄ）如一成員認(rèn)為此項(xiàng)豁免的實(shí)施使它有理由對(duì)在援引該項(xiàng)豁免的成員領(lǐng)土內(nèi)所制造船舶的使用、銷售、租賃或修理設(shè)置對(duì)等和相稱的限制，則該成員有權(quán)實(shí)行此種限制，但需事先通知部長(zhǎng)級(jí)會(huì)議。

（ｅ）此項(xiàng)豁免不損害在部門協(xié)定中或在其他場(chǎng)所談判關(guān)于對(duì)此項(xiàng)豁免所涵蓋立法的特定方面的解決辦法。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２條第１款（ｂ）項(xiàng)的諒解

各成員特此協(xié)議如下：

１．為保證第２條第１款（ｂ）項(xiàng)產(chǎn)生的法律權(quán)利和義務(wù)的透明度，該條款中所指的對(duì)約束稅號(hào)所征收的任何“其他稅費(fèi)”的性質(zhì)和水平，應(yīng)記錄在ＧＡＴＴ１９９４所附減讓表適用的稅號(hào)中。各方理解，該項(xiàng)記錄并不改變“其他稅費(fèi)”的法律性質(zhì)。

２．就第２條而言，約束“其他稅費(fèi)”的日期應(yīng)為１９９４年４月１５日。因此，“其他稅費(fèi)”應(yīng)以該日期實(shí)施的水平記錄在減讓表中。在隨后每一次有關(guān)減讓的重新談判或有關(guān)一項(xiàng)新的減讓的談判中，所涉稅號(hào)的適用日期應(yīng)成為該項(xiàng)新的減讓并入有關(guān)減讓表的日期。但是，據(jù)以將有關(guān)任何特定稅號(hào)的減讓首次并入ＧＡＴＴ１９４７或ＧＡＴＴ１９９４的文件的日期，也應(yīng)繼續(xù)記錄在活頁(yè)減讓表第６欄中。

３．對(duì)于所有約束關(guān)稅均應(yīng)記錄“其他稅費(fèi)”。

４．如一稅號(hào)以往為一減讓的對(duì)象，則記錄在有關(guān)減讓表中的“其他稅費(fèi)”的水平不得高于該項(xiàng)減讓首次并入該減讓表之時(shí)所獲得的水平。在《ＷＴＯ協(xié)定》生效之日后３年內(nèi)，或在將所涉減讓表并入ＧＡＴＴ１９９４的文件交存ＷＴＯ總干事之日后３年內(nèi)，如此日期遲于前一日期，任何成員均可以在所涉稅號(hào)最初約束之時(shí)不存在此類“其他稅費(fèi)”，或以任何“其他稅費(fèi)”的記錄水平與以往約束水平的一致性為由，對(duì)一“其他稅費(fèi)”的存在提出質(zhì)疑。

５．“其他稅費(fèi)”記錄在減讓表中不損害各成員在ＧＡＴＴ１９９４項(xiàng)下權(quán)利和義務(wù)的一致性，但受第４款影響的權(quán)利和義務(wù)除外。所有成員保留隨時(shí)對(duì)任何“其他稅費(fèi)”與此類義務(wù)的一致性提出質(zhì)疑的權(quán)利。

６．就本諒解而言，應(yīng)適用由《爭(zhēng)端解決諒解》詳述和適用的ＧＡＴＴ１９９４第２２條和第２３條的規(guī)定。

７．在《ＷＴＯ協(xié)定》生效之日前，將有關(guān)減讓表并入ＧＡＴＴ１９９４的文件交存ＧＡＴＴ１９４７締約方全體的總干事之時(shí)，或在此后交存ＷＴＯ總干事之時(shí)，減讓表中遺漏的“其他稅費(fèi)”不得隨后加入此表，而以低于適用之日的實(shí)行水平記錄在減讓表中的任何“其他稅費(fèi)”不得恢復(fù)至該水平，除非此類增加或變更在該文件交存之日起６個(gè)月內(nèi)作出。

８．第２款中關(guān)于就ＧＡＴＴ１９９４第２條第１款（ｂ）項(xiàng)而言每項(xiàng)減讓適用日期的決定應(yīng)取代１９８０年３月２６日作出的關(guān)于適用日期的決定（ＢＩＳＤ２７冊(cè)２４頁(yè)）。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第１７條的諒解

各成員，注意到第１７條就該條第１款所指的國(guó)營(yíng)貿(mào)易企業(yè)的活動(dòng)為各成員規(guī)定了義務(wù)，這些活動(dòng)需與ＧＡＴＴ１９９４為影響私營(yíng)貿(mào)易商進(jìn)出口的政府措施所規(guī)定的非歧視待遇的一般原則相一致；

進(jìn)一步注意到對(duì)于影響國(guó)營(yíng)貿(mào)易企業(yè)的政府措施，各成員應(yīng)遵守各自在ＧＡＴＴ１９９４項(xiàng)下的義務(wù)；

認(rèn)識(shí)到本諒解不損害第１７條規(guī)定的實(shí)質(zhì)性紀(jì)律；

特此協(xié)議如下：

１．為保證國(guó)營(yíng)貿(mào)易企業(yè)活動(dòng)的透明度，各成員應(yīng)將此類企業(yè)通知貨物貿(mào)易理事會(huì)，以便供根據(jù)第５款設(shè)立的工作組依照下列工作定義進(jìn)行審議：

“被授予包括法定或憲法權(quán)力在內(nèi)的專有權(quán)、特殊權(quán)利或特權(quán)的政府和非政府企業(yè)，包括銷售局，在行使這些權(quán)利時(shí)，它們通過(guò)其購(gòu)買或銷售影響進(jìn)出口的水平或方向。”此項(xiàng)通知要求不適用于直接或最終供政府消費(fèi)使用或?yàn)橐陨狭忻鞯囊黄髽I(yè)使用而非為轉(zhuǎn)售或用于生產(chǎn)供銷售的貨物而進(jìn)口的產(chǎn)品。

２．每一成員應(yīng)就其向貨物貿(mào)易理事會(huì)提交的關(guān)于國(guó)營(yíng)貿(mào)易企業(yè)的通知對(duì)各自的政策進(jìn)行審議，同時(shí)考慮本諒解的規(guī)定。在進(jìn)行此類審議時(shí)，每一成員應(yīng)注意在其通知中保證最大限度透明度的必要性，以便明確評(píng)價(jià)所通知企業(yè)的經(jīng)營(yíng)方式及其經(jīng)營(yíng)活動(dòng)對(duì)國(guó)際貿(mào)易的影響。

３．通知應(yīng)依照１９６０年５月２４日通過(guò)的國(guó)營(yíng)貿(mào)易問卷（ＢＩＳＤ９冊(cè)１８４至１８５頁(yè)）作出，無(wú)論進(jìn)出口是否實(shí)際發(fā)生，各方理解各成員均應(yīng)通知第１款所指的企業(yè)。

４．任何成員如有理由認(rèn)為另一成員未充分履行其通知義務(wù)，則可向有關(guān)成員提出該事項(xiàng)。如該事項(xiàng)未得到滿意解決，則該成員可向貨物貿(mào)易理事會(huì)作出反向通知，以供根據(jù)第５款設(shè)立的工作組審議，并同時(shí)通知有關(guān)成員。

５．應(yīng)設(shè)立一工作組，代表貨物貿(mào)易理事會(huì)審議通知和反向通知。按照此審議，并在不損害第１７條第４款（ｃ）項(xiàng)的情況下，貨物貿(mào)易理事會(huì)可就通知是否適當(dāng)和是否需要提供進(jìn)一步信息提出建議。工作組還應(yīng)按照收到的通知，審議上述國(guó)營(yíng)貿(mào)易問卷是否適當(dāng)及根據(jù)第１款作出的國(guó)營(yíng)貿(mào)易通知的范圍是否適當(dāng)。它還應(yīng)制定一份例示清單，表明政府與企業(yè)關(guān)系的類型，及這些企業(yè)從事的可能與第１７條的目的有關(guān)的活動(dòng)類型。各方理解，秘書處將向工作組提供一份關(guān)于國(guó)營(yíng)貿(mào)易企業(yè)的經(jīng)營(yíng)與國(guó)際貿(mào)易關(guān)系的總體背景文件。工作組的成員資格應(yīng)向所有表示愿意在其中任職的成員開放。工作組應(yīng)在《ＷＴＯ協(xié)定》生效之日起１年內(nèi)召開會(huì)議，此后每年至少召開一次會(huì)議。工作組應(yīng)每年向貨物貿(mào)易理事會(huì)報(bào)告。（注１）

注１：工作組的活動(dòng)應(yīng)與１９９４年４月１５日通過(guò)的關(guān)于通知程序的部長(zhǎng)決定第三節(jié)規(guī)定的工作組的活動(dòng)進(jìn)行協(xié)調(diào)。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于１９９４年關(guān)稅與貿(mào)易總協(xié)定國(guó)際收支條款的諒解

各成員，認(rèn)識(shí)到ＧＡＴＴ１９９４第１２條和第１８條Ｂ節(jié)及１９７９年１１月２８日通過(guò)的《為國(guó)際收支目的而采取貿(mào)易措施的宣言》（ＢＩＳＤ２６冊(cè)２０５至２０９頁(yè)，在本諒解中稱“《１９７９年宣言》”）的規(guī)定，并為澄清此類規(guī)定（注１）；

注１：本諒解的任何規(guī)定無(wú)意修改各成員在ＧＡＴＴ１９９４第１２條和第１８條Ｂ節(jié)下的權(quán)利和義務(wù)。對(duì)于為國(guó)際收支目的而采取的限制性進(jìn)口措施所產(chǎn)生的任何事項(xiàng)，可援引由《爭(zhēng)端解決諒解》詳述和適用的ＧＡＴＴ１９９４第２２條和２３條的規(guī)定。

特此協(xié)議如下：

措施的實(shí)施

１．各成員確認(rèn)，承諾盡快公布其取消為國(guó)際收支目的而采取的限制性進(jìn)口措施的時(shí)間表。各方理解，可考慮國(guó)際收支狀況的變化情況而酌情修改此類時(shí)間表。只要一成員不公布時(shí)間表，則該成員即應(yīng)為其中的原因提供正當(dāng)理由。

２．各成員確認(rèn)，承諾優(yōu)先選擇那些對(duì)貿(mào)易干擾作用最小的措施。此類措施（本諒解中稱“價(jià)格機(jī)制措施”）應(yīng)理解為包括進(jìn)口附加稅、進(jìn)口押金要求或?qū)M(jìn)口貨物價(jià)格有影響的其他等效貿(mào)易措施。各方理解，盡管有第２條的規(guī)定，但是一成員實(shí)施的為國(guó)際收支目的而采取的價(jià)格機(jī)制措施可超過(guò)該成員減讓表中所列關(guān)稅。此外，該成員應(yīng)根據(jù)本諒解項(xiàng)下的通知程序，明確并單獨(dú)表明價(jià)格機(jī)制措施超過(guò)約束關(guān)稅的數(shù)量。

３．各成員應(yīng)尋求避免為國(guó)際收支目的而實(shí)施新的數(shù)量限制，除非由于嚴(yán)重的國(guó)際收支狀況，價(jià)格機(jī)制措施不能阻止國(guó)際支付地位的急劇惡化。在一成員實(shí)施數(shù)量限制的情況下，該成員應(yīng)對(duì)價(jià)格機(jī)制措施為何不能成為處理其國(guó)際收支狀況的適當(dāng)手段的原因提供正當(dāng)理由。維持?jǐn)?shù)量限制的一成員應(yīng)在連續(xù)磋商中表明在大幅削減此類措施的影響范圍和限制作用方面取得的進(jìn)展。各方理解，對(duì)于同一產(chǎn)品不得為國(guó)際收支目的而采取一種以上的限制性進(jìn)口措施。

４．各成員確認(rèn)，為國(guó)際收支目的而采取的限制性進(jìn)口措施只能用于控制進(jìn)口的總體水平，而不能超過(guò)處理國(guó)際收支狀況所必需的程度。為使任何附帶保護(hù)作用減到最低程度，一成員應(yīng)以透明的方式管理限制。進(jìn)口成員的主管機(jī)關(guān)應(yīng)對(duì)確定受限產(chǎn)品的標(biāo)準(zhǔn)提供充分的正當(dāng)理由。按第１２條第３款和第１８條第１０款的規(guī)定，對(duì)于某些必需品，各成員可排除或限制實(shí)施全面適用的附加稅或?yàn)閲?guó)際收支目的而采取的其他措施。“必需品”一詞應(yīng)理解為滿足基本消費(fèi)需要或有助于該成員改善其國(guó)際收支狀況努力的產(chǎn)品，如資本貨物或生產(chǎn)所需投入物。在數(shù)量限制的管理中，一成員只有在不可避免的情況下，方可使用任意許可，并應(yīng)逐步取消。應(yīng)對(duì)用以確定允許進(jìn)口的數(shù)量和價(jià)值的標(biāo)準(zhǔn)提供正當(dāng)理由。

國(guó)際收支磋商的程序

５．國(guó)際收支限制委員會(huì)（本諒解中稱“委員會(huì)”）應(yīng)進(jìn)行磋商以審議為國(guó)際收支目的而采取的所有限制性進(jìn)口措施。委員會(huì)對(duì)所有表示愿意在其中任職的成員開放。委員會(huì)應(yīng)遵循１９７０年４月２８日批準(zhǔn)的國(guó)際收支限制磋商程序（ＢＩＳＤ１８冊(cè)４８至５３頁(yè)，本諒解中稱“全面磋商程序”），并遵守下列規(guī)定。

６．實(shí)施新的限制或通過(guò)實(shí)質(zhì)性加強(qiáng)現(xiàn)有措施而提高其現(xiàn)有限制總體水平的一成員，應(yīng)在采取此類措施后４個(gè)月內(nèi)與委員會(huì)進(jìn)行磋商。采取此類措施的成員可酌情請(qǐng)求根據(jù)第１２條第４款（ａ）項(xiàng)或第１８條第１２款（ａ）項(xiàng)進(jìn)行磋商。如未提出此類請(qǐng)求，則委員會(huì)主席應(yīng)邀請(qǐng)?jiān)摮蓡T進(jìn)行此類磋商。磋商中可審查的因素特別包括為國(guó)際收支目的而采取的新的限制措施、或限制水平的提高或產(chǎn)品范圍的擴(kuò)大。

７．為國(guó)際收支目的而實(shí)施的所有限制應(yīng)根據(jù)第１２條第４款（ｂ）項(xiàng)或第１８條第１２款（ｂ）項(xiàng)在委員會(huì)中進(jìn)行定期審議，同時(shí)考慮與磋商成員議定的修改磋商周期的可能性，或根據(jù)總理事會(huì)可能建議的任何具體審議程序。

８．對(duì)于最不發(fā)達(dá)國(guó)家成員或?qū)τ诎凑赵谝酝枭讨刑峤晃瘑T會(huì)的時(shí)間表推行自由化努力的發(fā)展中國(guó)家成員，磋商可根據(jù)１９７２年１２月１９日批準(zhǔn)的簡(jiǎn)化程序（ＢＩＳＤ２０冊(cè)４７至４９頁(yè)，本諒解中稱“簡(jiǎn)化磋商程序”）進(jìn)行。如對(duì)一發(fā)展中國(guó)家成員的貿(mào)易政策審議定在與該磋商所定日期相同的日歷年內(nèi)進(jìn)行，則也可使用簡(jiǎn)化磋商程序。在此類情況下，關(guān)于是否應(yīng)使用全面磋商程序的決定將根據(jù)《１９７９年宣言》第８段中列舉的因素作出。除最不發(fā)達(dá)國(guó)家外，不得連續(xù)兩次以上根據(jù)簡(jiǎn)化磋商程序進(jìn)行磋商。

通知和文件

９．一成員應(yīng)將為國(guó)際收支目的而采取限制性進(jìn)口措施的情況，或在實(shí)施此類措施過(guò)程中的任何變化情況，以及根據(jù)第１款宣布的取消此類措施時(shí)間表的任何變化情況通知總理事會(huì)。重大變化應(yīng)在宣布之前或在宣布之后不遲于３０天通知總理事會(huì)。每一成員應(yīng)每年可使秘書處獲得一份綜合通知，包括法律、法規(guī)、政策聲明或公告等方面的變更，供各成員審查。通知應(yīng)盡可能包括細(xì)分至稅號(hào)的關(guān)于實(shí)施措施的種類、管理措施的標(biāo)準(zhǔn)、受影響的產(chǎn)品范圍和貿(mào)易流量的所有信息。

１０．在任何成員請(qǐng)求下，委員會(huì)可審議通知。此類審議僅限于澄清通知提出的具體問題，或?qū)彶槭欠裥枰鶕?jù)第１２條第４款（ａ）項(xiàng)或第１８條第１２款（ｂ）項(xiàng)進(jìn)行磋商。如成員有理由認(rèn)為另一成員實(shí)施的限制性進(jìn)口措施是為國(guó)際收支目的而采取的，則可提請(qǐng)委員會(huì)注意此事項(xiàng)。委員會(huì)主席應(yīng)請(qǐng)求提供該措施的信息，并使所有成員可獲得該信息。在不影響委員會(huì)任何成員在磋商過(guò)程中尋求適當(dāng)澄清權(quán)利的前提下，可提前提交問題，以供參加磋商的成員考慮。

１１．參加磋商的成員在除準(zhǔn)備任何其他被視為有關(guān)的信息外，還應(yīng)為磋商準(zhǔn)備一份基本文件，包括：（ａ）國(guó)際收支狀況和前景概述，包括對(duì)國(guó)際收支狀況有影響的內(nèi)外因素的考慮，以及為在健全和持久的基礎(chǔ)上恢復(fù)平衡而采取的國(guó)內(nèi)政策措施；（ｂ）全面描述為國(guó)際收支目的而采取的限制，其法律根據(jù)和為減少附帶保護(hù)作用所采取的步驟；（ｃ）自上一次磋商以來(lái)根據(jù)委員會(huì)的結(jié)論為放寬進(jìn)口限制所采取的措施；（ｄ）取消和逐步放松剩余限制的計(jì)劃。在相關(guān)的情況下，可參考已向ＷＴＯ提交的其他通知或報(bào)告中的信息。根據(jù)簡(jiǎn)化磋商程序，參加磋商的成員應(yīng)提交一份包含基本文件主要內(nèi)容的書面聲明。

１２．為便利委員會(huì)中的磋商，秘書處應(yīng)準(zhǔn)備一份涉及磋商計(jì)劃各個(gè)方面的事實(shí)背景文件。對(duì)于發(fā)展中國(guó)家成員，秘書處的文件應(yīng)包括關(guān)于外部貿(mào)易環(huán)境對(duì)參加磋商成員的國(guó)際收支狀況和前景影響范圍的有關(guān)背景和分析材料。在發(fā)展中國(guó)家成員請(qǐng)求下，秘書處的技術(shù)援助部門應(yīng)協(xié)助準(zhǔn)備磋商文件。

國(guó)際收支磋商的結(jié)論

１３．委員會(huì)應(yīng)向總理事會(huì)報(bào)告其磋商的情況。在使用全面磋商程序的情況下，該報(bào)告應(yīng)說(shuō)明委員會(huì)對(duì)磋商計(jì)劃不同組成部分的結(jié)論，及這些結(jié)論所依據(jù)的事實(shí)和理由。委員會(huì)應(yīng)努力在其結(jié)論中包括旨在促進(jìn)實(shí)施第１２條和第１８條Ｂ節(jié)、《１９７９年宣言》以及本諒解的建議。在已經(jīng)提交取消為國(guó)際收支目的而采取措施的時(shí)間表的情況下，總理事會(huì)可建議如一成員遵守該時(shí)間表，則應(yīng)被視為符合其ＧＡＴＴ１９９４的義務(wù)。只要總理事會(huì)提出具體建議，則即應(yīng)根據(jù)這些建議評(píng)估成員的權(quán)利和義務(wù)。在委員會(huì)未提出具體建議的情況下，委員會(huì)的結(jié)論應(yīng)記錄在委員會(huì)中表達(dá)的不同意見。如使用簡(jiǎn)化磋商程序，報(bào)告則應(yīng)包含委員會(huì)中討論的主要問題的摘要和關(guān)于是否需要全面磋商程序的決定。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２４條的諒解

各成員，注意到ＧＡＴＴ１９９４第２４條的規(guī)定；

認(rèn)識(shí)到自ＧＡＴＴ１９４７制定以來(lái)，關(guān)稅同盟和自由貿(mào)易區(qū)的數(shù)量和重要性均大為增加，目前已涵蓋世界貿(mào)易的重要部分；

認(rèn)識(shí)到此類協(xié)定參加方的經(jīng)濟(jì)更緊密的一體化可對(duì)世界貿(mào)易的擴(kuò)大作出貢獻(xiàn)；

同時(shí)認(rèn)識(shí)到如果成員領(lǐng)土之間關(guān)稅和其他限制性商業(yè)法規(guī)的取消延伸至所有貿(mào)易，此種貢獻(xiàn)則會(huì)增加，而如果排除任何主要貿(mào)易部門，此種貢獻(xiàn)則會(huì)減少；

重申此類協(xié)定的目的應(yīng)為便利成員領(lǐng)土之間的貿(mào)易，而非提高其他成員與此類領(lǐng)土之間的貿(mào)易壁壘；在此類協(xié)定形成或擴(kuò)大時(shí)，參加方應(yīng)在最大限度內(nèi)避免對(duì)其他成員的貿(mào)易造成不利影響；

同時(shí)確信需要通過(guò)澄清用于評(píng)估新的或擴(kuò)大的協(xié)定的標(biāo)準(zhǔn)和程序，并提高所有第２４條協(xié)定的透明度，從而加強(qiáng)貨物貿(mào)易理事會(huì)在審議根據(jù)第２４條作出通知的協(xié)定方面所起作用的有效性；

認(rèn)識(shí)到需要對(duì)各成員在ＧＡＴＴ第２４條第１２款下的義務(wù)達(dá)成共同諒解；

特此協(xié)議如下：

１．關(guān)稅同盟、自由貿(mào)易區(qū)和導(dǎo)致形成關(guān)稅同盟或自由貿(mào)易區(qū)的臨時(shí)協(xié)定應(yīng)與第２４條相一致，特別是必須滿足該條第５款、第６款、第７款和第８款的規(guī)定。

第２４條第５款

２．根據(jù)第２４條第５款（ａ）項(xiàng)評(píng)估一關(guān)稅同盟形成前后適用的關(guān)稅和其他貿(mào)易法規(guī)的總體影響范圍，應(yīng)根據(jù)加權(quán)平均關(guān)稅稅率和實(shí)征的關(guān)稅全面評(píng)估關(guān)稅和費(fèi)用。該評(píng)估應(yīng)根據(jù)關(guān)稅同盟提供的前一代表期的進(jìn)口統(tǒng)計(jì)數(shù)據(jù)，細(xì)分至稅號(hào)，列出價(jià)值和數(shù)量，并按ＷＴＯ的原產(chǎn)國(guó)別進(jìn)行分類。秘書處應(yīng)依照烏拉圭回合多邊貿(mào)易談判中評(píng)估關(guān)稅出價(jià)時(shí)使用的方法，計(jì)算加權(quán)平均關(guān)稅稅率和實(shí)征的關(guān)稅。為此目的，將考慮的稅費(fèi)應(yīng)為實(shí)施稅率。各方認(rèn)識(shí)到，為全面評(píng)估難以量化和歸納的其他貿(mào)易法規(guī)的影響范圍，可能需要審查單項(xiàng)措施、法規(guī)、所涉產(chǎn)品以及受影響的貿(mào)易流量。

３．第２４條第５款（ｃ）項(xiàng)所指的“合理持續(xù)時(shí)間”只有在例外情況下方可超過(guò)１０年。如屬一臨時(shí)協(xié)定參加方的成員認(rèn)為１０年不夠，它們應(yīng)向貨物貿(mào)易理事會(huì)提供需要更長(zhǎng)期限的全面說(shuō)明。

第２４條第６款

４．第２４條第６款制定了一形成關(guān)稅同盟的成員提議提高約束關(guān)稅時(shí)所應(yīng)遵循的程序。在這方面，各成員重申，在形成關(guān)稅同盟或達(dá)成一導(dǎo)致形成關(guān)稅同盟的臨時(shí)協(xié)定的同時(shí)修改或撤銷關(guān)稅減讓之前，必須開始由１９８０年１１月１０日通過(guò)的準(zhǔn)則（ＢＩＳＤ２７冊(cè)２６至２８頁(yè)）和《關(guān)于解釋１９９４關(guān)稅與貿(mào)易總協(xié)定第２８條的諒解》詳述的第２８條所列程序。

５．這些談判將以誠(chéng)信原則進(jìn)行，以期達(dá)成雙方滿意的補(bǔ)償性調(diào)整。在此類談判中，按第２４條第６款的要求，應(yīng)適當(dāng)考慮在關(guān)稅同盟形成時(shí)其他成員領(lǐng)土對(duì)相同稅號(hào)所作的削減。如此類削減不足以提供必需的補(bǔ)償性調(diào)整，則關(guān)稅同盟將提供補(bǔ)償，此種補(bǔ)償可采取削減其他稅號(hào)關(guān)稅的形式。對(duì)修改或撤銷的約束關(guān)稅擁有談判權(quán)的成員應(yīng)考慮此類出價(jià)。如該補(bǔ)償性調(diào)整仍不能接受，則應(yīng)繼續(xù)進(jìn)行談判。如盡管作出此類努力，但是根據(jù)由《關(guān)于解釋１９９４關(guān)稅與貿(mào)易總協(xié)定第２８條的諒解》詳述的第２８條所進(jìn)行的的補(bǔ)償性調(diào)整的談判不能在談判開始后的合理期限內(nèi)達(dá)成協(xié)定，則關(guān)稅同盟仍然有權(quán)修改或撤銷減讓；受影響的成員因此有權(quán)依照第２８條撤銷實(shí)質(zhì)相等的減讓。

６．對(duì)于因關(guān)稅同盟形成或達(dá)成一導(dǎo)致關(guān)稅同盟形成的臨時(shí)協(xié)定而從關(guān)稅削減中獲益的成員，ＧＡＴＴ并不施加任何義務(wù)要求向同盟成員領(lǐng)土提供補(bǔ)償性調(diào)整。

對(duì)關(guān)稅同盟和自由貿(mào)易區(qū)的審議

７．所有根據(jù)第２４條第７款（ａ）項(xiàng)作出的通知應(yīng)由一工作組按照ＧＡＴＴ１９９４的有關(guān)規(guī)定和本諒解第１款的規(guī)定進(jìn)行審議。工作組應(yīng)就其在此方面的審議結(jié)果向貨物貿(mào)易理事會(huì)提交報(bào)告。貨物貿(mào)易理事會(huì)可向各成員提出其認(rèn)為適當(dāng)?shù)慕ㄗh。

８．對(duì)于臨時(shí)協(xié)定，工作組可在其報(bào)告中就擬議的時(shí)限和完成關(guān)稅同盟或自由貿(mào)易區(qū)形成所需要的措施提出適當(dāng)建議。如必要，工作組可規(guī)定對(duì)協(xié)定進(jìn)行進(jìn)一步審議。

９．為一臨時(shí)協(xié)定參加方的成員應(yīng)將該協(xié)定中包括的計(jì)劃和時(shí)間表的實(shí)質(zhì)性變更通知貨物貿(mào)易理事會(huì)，如收到請(qǐng)求，理事會(huì)應(yīng)審查這些變更。

１０．如根據(jù)第２４條第７款（ａ）項(xiàng)進(jìn)行通知的一臨時(shí)協(xié)定未包括計(jì)劃和時(shí)間表，而違背了第２４條第５款（ｃ）項(xiàng)的規(guī)定，則工作組應(yīng)在其報(bào)告中建議此類計(jì)劃和時(shí)間表。如參加方不準(zhǔn)備依照這些建議修改該協(xié)定，則它們不得維持或?qū)嵤ㄒ暰唧w情況而定）該協(xié)定。應(yīng)對(duì)隨后如何審議建議的實(shí)施情況作出規(guī)定。

１１．按ＧＡＴＴ１９４７締約方全體就區(qū)域協(xié)定的報(bào)告在其向ＧＡＴＴ１９４７理事會(huì)作出的指示（ＢＩＳＤ１８冊(cè)３８頁(yè)）中所設(shè)想的，關(guān)稅同盟和自由貿(mào)易區(qū)的成員應(yīng)定期向貨物貿(mào)易理事會(huì)報(bào)告有關(guān)協(xié)定的運(yùn)用情況。協(xié)定中任何重大變更和／或進(jìn)展一俟發(fā)生即應(yīng)報(bào)告。

爭(zhēng)端解決

１２．對(duì)于在實(shí)施第２４條中關(guān)于關(guān)稅同盟、自由貿(mào)易區(qū)或?qū)е玛P(guān)稅同盟或自由貿(mào)易區(qū)形成的臨時(shí)協(xié)定的過(guò)程中產(chǎn)生的任何事項(xiàng)，可援引由《爭(zhēng)端解決諒解》詳述和適用的ＧＡＴＴ１９９４第２２條和第２３條的規(guī)定。

第２４條第１２款

１３．每一成員在ＧＡＴＴ１９９４項(xiàng)下對(duì)遵守ＧＡＴＴ１９９４的所有規(guī)定負(fù)有全責(zé)，并應(yīng)采取其所能采取的合理措施，保證其領(lǐng)土內(nèi)的地區(qū)和地方政府和主管機(jī)關(guān)遵守這些規(guī)定。

１４．對(duì)于一成員領(lǐng)土內(nèi)地區(qū)或地方政府或主管機(jī)關(guān)采取的影響其遵守的措施，可援引由《爭(zhēng)端解決諒解》詳述和適用的ＧＡＴＴ１９９４第２２條和第２３條的規(guī)定。如爭(zhēng)端解決機(jī)構(gòu)裁定ＧＡＴＴ１９９４的一項(xiàng)規(guī)定未得到遵守，則負(fù)有責(zé)任的成員應(yīng)采取其所能采取的合理措施保證其遵守。如遇無(wú)法保證遵守的情況，則適用有關(guān)補(bǔ)償和中止減讓或其他義務(wù)的規(guī)定。

１５．每一成員承諾就另一成員提出的關(guān)于在前者領(lǐng)土內(nèi)采取的影響ＧＡＴＴ１９９４運(yùn)用的措施的任何交涉給予積極考慮，并提供充分的磋商機(jī)會(huì)。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于豁免１９９４年關(guān)稅與貿(mào)易總協(xié)定義務(wù)的諒解

各成員特此協(xié)議如下：

１．關(guān)于豁免的請(qǐng)求或延長(zhǎng)現(xiàn)有豁免的請(qǐng)求應(yīng)說(shuō)明該成員提議采取的措施、該成員尋求推行的具體政策目標(biāo)和阻止該成員以與其ＧＡＴＴ１９９４義務(wù)相一致的措施實(shí)現(xiàn)其政策目標(biāo)的原因。

２．在《ＷＴＯ協(xié)定》生效之日仍然有效的任何豁免均應(yīng)終止，除非已依照以上程序和《ＷＴＯ協(xié)定》第９條的程序，在期滿之日或《ＷＴＯ協(xié)定》生效之日起２年內(nèi)進(jìn)行延期，以較早者為準(zhǔn)。３．任何成員如認(rèn)為由于以下原因而使其在ＧＡＴＴ１９９４項(xiàng)下獲得的利益喪失或減損：

（ａ）被給予豁免的成員未能遵守豁免的條款或條件，或

（ｂ）實(shí)施一項(xiàng)符合豁免的條款和條件的措施則可援引由《爭(zhēng)端解決諒解》詳述和適用的ＧＡＴＴ１９９４第２３條的規(guī)定。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——關(guān)于解釋１９９４年關(guān)稅與貿(mào)易總協(xié)定第２８條的諒解

各成員特此協(xié)議如下：

１．就修改或撤銷一項(xiàng)減讓而言，受該項(xiàng)減讓影響的出口（即進(jìn)入修改或撤銷該項(xiàng)減讓的成員市場(chǎng)的產(chǎn)品出口）在其總出口中占有最高比率的成員，如不具有按第２８條第１款規(guī)定的最初談判權(quán)或主要供應(yīng)利益，則應(yīng)被視為具有主要供應(yīng)利益。但是，各方同意，本款應(yīng)由貨物貿(mào)易理事會(huì)在《ＷＴＯ協(xié)定》生效之日起５年后進(jìn)行審議，以期決定此標(biāo)準(zhǔn)在保證有利于中小出口成員的重新分配談判權(quán)方面的效果是否令人滿意。如情況并非如此，則應(yīng)考慮進(jìn)行可能的改進(jìn)，包括按照充足數(shù)據(jù)的可獲性，采用根據(jù)受該項(xiàng)減讓影響的所涉產(chǎn)品出口在其向所有市場(chǎng)出口中占有的比率制定的標(biāo)準(zhǔn)。

２．如一成員認(rèn)為，按照第１款自己具有主要供應(yīng)利益，則它應(yīng)將其要求連同支持證據(jù)一起書面告知提議修改或撤銷減讓的成員，同時(shí)通知秘書處。在這種情況下應(yīng)適用１９８０年１１月１０日通過(guò)的《根據(jù)第２８條進(jìn)行談判的程序》（ＢＩＳＤ２７冊(cè)２６至２８頁(yè)）的第４款。

３．在確定哪些成員具有主要供應(yīng)利益（無(wú)論按以上第１款的規(guī)定還是按ＧＡＴＴ第２８條第１款的規(guī)定）或?qū)嵸|(zhì)利益時(shí)，只應(yīng)考慮在最惠國(guó)基礎(chǔ)上發(fā)生的受影響產(chǎn)品的貿(mào)易。但是，對(duì)于根據(jù)非契約性優(yōu)惠發(fā)生的受影響產(chǎn)品的貿(mào)易，如在就修改或撤銷此項(xiàng)減讓進(jìn)行談判時(shí)或在談判結(jié)束之后，所涉貿(mào)易已經(jīng)停止或即將停止自此項(xiàng)優(yōu)惠待遇中獲益，而成為最惠國(guó)貿(mào)易，則此類貿(mào)易也應(yīng)予以考慮。

４．如對(duì)一新產(chǎn)品（即無(wú)法獲得３年貿(mào)易統(tǒng)計(jì)數(shù)字的一產(chǎn)品）修改或撤銷關(guān)稅減讓，則對(duì)該產(chǎn)品現(xiàn)歸類或原歸類的稅號(hào)具有最初談判權(quán)的成員，應(yīng)被視為對(duì)所涉減讓具有最初談判權(quán)。主要供應(yīng)利益和實(shí)質(zhì)利益的確定以及補(bǔ)償?shù)挠?jì)算，應(yīng)特別考慮出口成員中受影響產(chǎn)品的生產(chǎn)能力和投資及所估計(jì)的出口增長(zhǎng)，以及對(duì)該產(chǎn)品在進(jìn)口成員中需求的預(yù)測(cè)。就本款而言，“新產(chǎn)品”應(yīng)理解為包括通過(guò)分列現(xiàn)有稅號(hào)而產(chǎn)生的一稅號(hào)。

５．如一成員認(rèn)為，按照第４款自己具有主要供應(yīng)利益或?qū)嵸|(zhì)利益，則它應(yīng)將其要求連同支持證據(jù)一起書面告知提議修改或撤銷一項(xiàng)減讓的成員，并同時(shí)通知秘書處。上述《根據(jù)第２８條進(jìn)行談判的程序》的第４款應(yīng)適用于這種情況。

６．如一項(xiàng)無(wú)限制的關(guān)稅減讓被關(guān)稅配額所取代，則所提供的補(bǔ)償數(shù)量應(yīng)超過(guò)實(shí)際受修改減讓影響的貿(mào)易量。計(jì)算補(bǔ)償?shù)囊罁?jù)應(yīng)為未來(lái)貿(mào)易前景超出配額水平的數(shù)量。各方理解，對(duì)未來(lái)貿(mào)易前景的計(jì)算應(yīng)以下列兩者中數(shù)額較大者為依據(jù)：

（ａ）最近３年代表期年平均貿(mào)易量按同期年平均進(jìn)口量的增長(zhǎng)率增長(zhǎng)，或增長(zhǎng)１０％，以數(shù)量較大者為準(zhǔn)；或

（ｂ）最近一年的貿(mào)易量再增長(zhǎng)１０％。

一成員補(bǔ)償?shù)呢?zé)任決不能超過(guò)全部撤銷該項(xiàng)減讓所應(yīng)產(chǎn)生的責(zé)任。

７．無(wú)論按以上第１款的規(guī)定還是按ＧＡＴＴ第２８條第１款的規(guī)定，對(duì)一項(xiàng)修改或撤銷的減讓具有主要供應(yīng)利益的任何成員，應(yīng)在補(bǔ)償性減讓中被給予最初談判權(quán)，除非有關(guān)成員同意給予另一種形式的補(bǔ)償。

馬拉喀什建立世界貿(mào)易組織協(xié)定——附件１Ａ：貨物貿(mào)易多邊協(xié)定——１９９４年關(guān)稅與貿(mào)易總協(xié)定馬拉喀什議定書

各成員，已在ＧＡＴＴ１９４７范圍內(nèi)根據(jù)《烏拉圭回合部長(zhǎng)宣言》進(jìn)行談判，特此協(xié)議如下：

１．本議定書所附與一成員有關(guān)的減讓表應(yīng)自《ＷＴＯ協(xié)定》對(duì)該成員生效之日起成為與該成員有關(guān)的ＧＡＴＴ１９９４減讓表。依照《關(guān)于有利于最不發(fā)達(dá)國(guó)家措施的部長(zhǎng)決定》提交的任何減讓表應(yīng)被視為附在本議定書之后。

２．每一成員同意的關(guān)稅削減應(yīng)分５次均等稅率削減實(shí)施，除非一成員減讓表中另有規(guī)定。第一次削減應(yīng)在《ＷＴＯ協(xié)定》生效之日實(shí)施，每下一次削減應(yīng)在每下一年的１月１日實(shí)施，最終稅率應(yīng)不遲于《ＷＴＯ協(xié)定》生效之日后４年實(shí)施，除非該成員的減讓表中另有規(guī)定。除非減讓表中另有規(guī)定，否則在《ＷＴＯ協(xié)定》生效后接受該協(xié)定的成員，應(yīng)在該協(xié)定對(duì)其生效之日，實(shí)施已經(jīng)發(fā)生的所有稅率削減及根據(jù)上一句有義務(wù)在下一年１月１日應(yīng)實(shí)施的削減，并應(yīng)實(shí)施前一句列明的時(shí)間表中剩余的稅率削減。每一階段削減的稅率應(yīng)四舍五入至小數(shù)點(diǎn)后第一位。對(duì)于《農(nóng)業(yè)協(xié)定》第２條定義的農(nóng)產(chǎn)品，分階段削減應(yīng)按減讓表中有關(guān)部分的規(guī)定實(shí)施。

３．應(yīng)請(qǐng)求，本議定書所附減讓表中包含的減讓和承諾的實(shí)施應(yīng)由各成員進(jìn)行多邊審查。這并不損害各成員在《ＷＴＯ協(xié)定》附件１Ａ所列協(xié)定項(xiàng)下的權(quán)利和義務(wù)。

４．在本議定書所附一成員減讓表根據(jù)第１款的規(guī)定成為ＧＡＴＴ１９９４減讓表后，該成員有權(quán)隨時(shí)針對(duì)主要供應(yīng)方為任何其他烏拉圭回合參加方、但其減讓表尚未成為ＧＡＴＴ１９９４減讓表的任何產(chǎn)品，全部或部分停止或撤銷該減讓表中的減讓。但是，該項(xiàng)行動(dòng)只有在以下條件下方可采取：即任何關(guān)于此類停止或撤銷減讓的書面通知已送交貨物貿(mào)易理事會(huì)，并已應(yīng)請(qǐng)求與有關(guān)減讓表已成為ＧＡＴＴ１９９４減讓表、且對(duì)所涉產(chǎn)品具有實(shí)質(zhì)利害關(guān)系的成員進(jìn)行磋商。如此停止或撤銷的任何減讓應(yīng)在具有主要供應(yīng)利益的成員的減讓表成為ＧＡＴＴ１９９４減讓表之日或之后實(shí)施。

５．（ａ）在不損害《農(nóng)業(yè)協(xié)定》第４條第２款規(guī)定的情況下，就ＧＡＴＴ１９９４第２條第１款（ｂ）項(xiàng)和（ｃ）項(xiàng)所指的該協(xié)定的日期而言，作為本議定書所附一減讓表中規(guī)定的減讓對(duì)象的每一產(chǎn)品的適用日期應(yīng)為本議定書的日期。

（ｂ）就ＧＡＴＴ１９９４第２條第６款（ａ）項(xiàng)所指的該協(xié)定的日期而言，本議定書所附一減讓表的適用日期應(yīng)為本議定書的日期。

６．在減讓的修改或撤銷涉及減讓表第三部分包含的非關(guān)稅措施的情況下，應(yīng)適用ＧＡＴＴ １９９４第２８條的規(guī)定及１９８０年１１月１０日通過(guò)的《根據(jù)第２８條進(jìn)行談判的程序》（ＢＩＳＤ２７冊(cè)２６至２８頁(yè)）。這并不損害各成員在ＧＡＴＴ１９９４項(xiàng)下的權(quán)利和義務(wù)。

７．如本議定書所附減讓表造成任何產(chǎn)品的待遇低于在《ＷＴＯ協(xié)定》生效之前ＧＡＴＴ１９４７所附減讓表中規(guī)定的該產(chǎn)品的待遇，則該減讓表所涉成員應(yīng)被視為已經(jīng)采取在其他情況下根據(jù)ＧＡＴＴ１９４７或ＧＡＴＴ１９９４第２８條的有關(guān)規(guī)定屬必要的適當(dāng)行動(dòng)。本款的規(guī)定只適用于埃及、秘魯、南非和烏拉圭。

８．本議定書所附減讓表自定使用英文、法文或西班牙文，三種文本同一作準(zhǔn)。

９．本議定書的日期為１９９４年４月１５日。MULTILATERAL AGREEMENTS ON TRADE IN GOODS.AANNEX, 1A, OF, ANNEX, 1, OF, MARRAKESH, AGREEMENT, ESTABLISHING, THE, WORLDTRADE, ORGANIZATION MULTILATERAL AGREEMENTS ON TRADE IN GOODS.General interpretative note to Annex 1A: In the event of conflict between a provision of the General Agreement on Tariffs and Trade 1994 and a provision of another agreement in Annex 1A to the Agreement Establishing the World Trade Organization(referred to in the agreements in Annex 1A as the “WTO Agreement”), the provision of the other agreement shall prevail to the extent of the conflict.GENERAL AGREEMENT ON TARIFFS AND TRADE 1994

1.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(Notes 1);Notes 1: The waivers covered by this provision are listed in footnote 7 on pages 11 and 12 in Part II of document MTN/FA of 15 December 1993 and in MTN/FA/Corr.6 of 21 March 1994.The Ministerial Conference shall establish at its first session a revised list of waivers covered by this provision that adds any waivers granted under GATT 1947 after 15 December 1993 and before the date of entry into force o f the WTO Agreement, and deletes the waivers which will have expired by that time.(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 “l(fā)ess-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 sect oral agreements or in other fora.Understanding on the Interpretation of Article II:1(b)of theGeneral Agreement on Tariffs and Trade 1994

Members 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 previously bound 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 Under-standing 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 XVII of the GeneralAgreement on Tariffs And Trade 1994

Members, 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 sub-mission 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 with-out 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.Member-ship 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.(Notes 1)Notes 1: The activities of this working party shall be coordinated with those of the working group provided for in Section III of the Ministerial Decision on Notification Procedures adopted on 15 April 1994.Understanding on the Balance-of-Payments Provisions of the GeneralAgreement on Tariffs and Trade 1994

Members, 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 28November 1979(BISD 26S/205-209, referred to in this Understanding as the “1979Declaration”)and in order to clarify such provisions(Notes 1);Notes 1: Nothing in this Understanding is intended to modify the rights and obligations of Members under Articles XII or XVIII:B of GATT 1994.The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked with respect to any matters arising from the application of restrictive import measures taken for balance-of-payments purposes.Hereby agree as follows: APPLICATION OF MEASURES 1.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 in successive 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 CONSULTATIONS 5.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 request that 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 19December 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 DOCUMENTATION 9.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, policy statements 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 Commit-tee.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 mea-sure 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, prepare a 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 the balance-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 CONSULTATIONS 13.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 XXIV of the GeneralAgreement on Tariffs and Trade 1994

Members, 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:5 2.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:6 4.Paragraph 6 of Article XXIV establishes the procedure to be followed when a Member forming a 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 to provide the necessary compensatory adjustment, the customs union would offer compensation, which may take the form of reductions of duties on other tariff lines.Such an offer shall be taken into consideration by the Members having negotiating rights in the binding being modified or withdrawn.Should the compensatory adjustment remain unacceptable, negotiations should be continued.Where, despite such efforts, agreement in negotiations on compensatory adjustment under Article XXVIII as elaborated by the Understanding on the Interpretation of Article XXVIII of GATT 1994 cannot be reached within a reasonable period from the initiation of negotiations, the customs union shall, nevertheless, be free to modify or withdraw the concessions;affected Members shall then be free to withdraw substantially equivalent concessions in accordance with Article XXVIII.6.GATT 1994 imposes no obligation on Members benefiting from a reduction of duties consequent upon the formation of a customs union, or an interim agreement leading to the formation of a customs union, to provide compensatory adjustment to its constituents.REVIEW OF CUSTOMS UNIONS AND FREE-TRADE AREAS 7.All notifications made under paragraph 7(a)of Article XXIV shall be examined by a working party in the light of the relevant provisions of GATT 1994 and of paragraph 1 of this Understanding.The working party shall submit a report to the Council for Trade in Goods on its findings in this regard.The Council for Trade in Goods may make such recommendations to Members as it deems appropriate.8.In regard to interim agreements, the working party may in its report make appropriate recommendations on the proposed time-frame and on measures required to complete the formation of the customs union or free-trade area.It may if necessary provide for further review of the agreement.9.Members parties to an interim agreement shall notify substantial changes in the plan and schedule included in that agreement to the Council for Trade in Goods and, if so requested, the Council shall examine the changes.10.Should an interim agreement notified under paragraph 7(a)of Article XXIV not include a plan and schedule, contrary to paragraph 5(c)of Article XXIV, the working party shall in its report recommend such a plan and schedule.The parties shall not maintain or put into force, as the case may be, such agreement if they are not prepared to modify it in accordance with these recommendations.Provision shall be made for subsequent review of the implementation of the recommendations.11.Customs unions and constituents of free-trade areas shall report periodically to the Council for Trade in Goods, as envisaged by the CONTRACTING PARTIES to GATT 1947 in their instruction to the GATT 1947 Council concerning reports on regional agreements(BISD 18S/38), on the operation of the relevant agreement.Any significant changes and/or developments in the agreements should be reported as they occur.DISPUTE SETTLEMENT 12.The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked with respect to any matters arising from the application of those provisions of Article XXIV relating to customs unions, free-trade areas or interim agreements leading to the formation of a customs union or free-trade area.ARTICLE XXIV:12 13.Each Member is fully responsible under GATT 1994 for the observance of all provisions of GATT 1994, and shall take such reasonable measures as may be available to it to ensure such observance by regional and local governments and authorities within its territory.14.The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked in respect of measures affecting its observance taken by regional or local governments or authorities within the territory of a Member.When the Dispute Settlement Body has ruled that a provision of GATT 1994 has not been observed, the responsible Member shall take such reasonable measures as may be available to it to ensure its observance.The provisions relating to compensation and suspension of concessions or other obligations apply in cases where it has not been possible to secure such observance.15.Each Member undertakes to accord sympathetic consideration to and afford adequate opportunity for consultation regarding any representations made by another Member concerning measures affecting the operation of GATT 1994 taken within the territory of the former.Understanding in Respect of Waivers of Obligations under the GeneralAgreement on Tariffs and Trade 1994

Members hereby agree as follows: 1.A request for a waiver or for an extension of an existing waiver shall describe the measures which the Member proposes to take, the specific policy objectives which the Member seeks to pursue and the reasons which prevent the Member from achieving its policy objectives by measures consistent with its obligations under GATT 1994.2.Any waiver in effect on the date of entry into force of the WTO Agreement shall terminate, unless extended in accordance with the procedures above and those of Article IX of the WTO Agreement, on the date of its expiry or two years from the date of entry into force of the WTO Agreement, whichever is earlier.3.Any Member considering that a benefit accruing to it under GATT 1994 is being nullified or impaired as a result of:(a)the failure of the Member to whom a waiver was granted to observe the terms or conditions of the waiver, or(b)the application of a measure consistent with the terms and conditions of the waiver may invoke the provisions of Article XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding.Understanding on the Interpretation of Article XXVIII of the GeneralAgreement on Tariffs and Trade 1994

Members hereby agree as follows: 1.For the purposes of modification or withdrawal of a concession, the Member which has the highest ratio of exports affected by the concession(i.e.exports of the product to the market of the Member modifying or withdrawing the concession)to its total exports shall be deemed to have a principal supplying interest if it does not already have an initial negotiating right or a principal supplying interest as provided for in paragraph 1 of Article XXVIII.It is however agreed that this paragraph will be reviewed by the Council for Trade in Goods five years from the date of entry into force of the WTO Agreement with a view to deciding whether this criterion has worked satisfactorily in securing a redistribution of negotiating rights in favour of small and medium-sized exporting Members.If this is not the case, consideration will be given to possible improvements, including, in the light of the availability of adequate data, the adoption of a criterion based on the ratio of exports affected by the concession to exports to all markets of the product in question.2.Where a Member considers that it has a principal supplying interest in terms of paragraph 1, it should communicate its claim in writing, with supporting evidence, to the Member proposing to modify or withdraw a concession, and at the same time inform the Secretariat.Paragraph 4 of the “Procedures for Negotiations under Article XXVIII” adopted on 10 November 1980(BISD 27S/26-28)shall apply in these cases.3.In the determination of which Members have a principal supplying interest(whether as provided for in paragraph 1 above or in paragraph 1 of Article XXVIII)or substantial interest, only trade in the affected product which has taken place on an MFN basis shall be taken into consideration.However, trade in the affected product which has taken place under non-contractual preferences shall also be taken into account if the trade in question has ceased to benefit from such preferential treatment, thus becoming MFN trade, at the time of the negotiation for the modification or withdrawal of the concession, or will do so by the conclusion of that negotiation.4.When a tariff concession is modified or withdrawn on a new product(i.e.a product for which three years' trade statistics are not available)the Member possessing initial negotiating rights on the tariff line where the product is or was formerly classified shall be deemed to have an initial negotiating right in the concession in question.The determination of principal supplying and substantial interests and the calculation of compensation shall take into account, inter alia, production capacity and investment in the affected product in the exporting Member and estimates of export growth, as well as forecasts of demand for the product in the importing Member.For the purposes of this paragraph, “new product” is understood to include a tariff item created by means of a breakout from an existing tariff line.5.Where a Member considers that it has a principal supplying or a substantial interest in terms of paragraph 4, it should communicate its claim in writing, with supporting evidence, to the Member proposing to modify or withdraw a concession, and at the same time inform the Secretariat.Paragraph 4 of the above-mentioned “Procedures for Negotiations under Article XXVIII” shall apply in these cases.6.When an unlimited tariff concession is replaced by a tariff rate quota, the amount of compensation provided should exceed the amount of the trade actually affected by the modification of the concession.The basis for the calculation of compensation should be the amount by which future trade prospects exceed the level of the quota.It is understood that the calculation of future trade prospects should be based on the greater of:(a)the average annual trade in the most recent representative three-year period, increased by the average annual growth rate of imports in that same period, or by 10 per cent, whichever is the greater;or(b)trade in the most recent year increased by 10 per cent.In no case shall a Member's liability for compensation exceed that which would be entailed by complete withdrawal of the concession.7.Any Member having a principal supplying interest, whether as provided for in paragraph 1 above or in paragraph 1 of Article XXVIII, in a concession which is modified or withdrawn shall be accorded an initial negotiating right in the compensatory concessions, unless another form of compensation is agreed by the Members concerned.Marrakesh Protocol to the General Agreement on Tariffs andTrade 1994

Members, Having carried out negotiations within the framework of GATT 1947, pursuant to the Ministerial Declaration on the Uruguay Round, Hereby agree as follows: 1.The schedule annexed to this Protocol relating to a Member shall become a Schedule to GATT 1994 relating to that Member on the day on which the WTO Agreement enters into force for that Member.Any schedule submitted in accordance with the Ministerial Decision on Measures in Favour of Least-Developed Countries shall be deemed to be annexed to this Protocol.2.The tariff reductions agreed upon by each Member shall be implemented in five equal rate reductions, except as may be otherwise specified in a Member's Schedule.The first such reduction shall be made effective on the date of entry into force of the WTO Agreement, each successive reduction shall be made effective on 1 January of each of the following years, and the final rate shall become effective no later than the date four years after the date of entry into force of the WTO Agreement, except as may be otherwise specified in that Member's Schedule.Unless otherwise specified in its Schedule, a Member that accepts the WTO Agreement after its entry into force shall, on the date that Agreement enters into force for it, make effective all rate reductions that have already taken place together with the reductions which it would under the preceding sentence have been obligated to make effective on 1January of the year following, and shall make effective all remaining rate reductions on the schedule specified in the previous sentence.The reduced rate should in each stage be rounded off to the first decimal.For agricultural products, as defined in Article 2 of the Agreement on Agriculture, the staging of reductions shall be implemented as specified in the relevant parts of the schedules.3.The implementation of the concessions and commitments contained in the schedules annexed to this Protocol shall, upon request, be subject to multilateral examination by the Members.This would be without prejudice to the rights and obligations of Members under Agreements in Annex 1A of the WTO Agreement.4.After the schedule annexed to this Protocol relating to a Member has become a Schedule to GATT 1994 pursuant to the provisions of paragraph 1, such Member shall be free at any time to withhold or to withdraw in whole or in part the concession in such Schedule with respect to any product for which the principal supplier is any other Uruguay Round participant the schedule of which has not yet become a Schedule to GATT 1994.Such action can, however, only be taken after written notice of any such withholding or withdrawal of a concession has been given to the Council for Trade in Goods and after consultations have been held, upon request, with any Member, the relevant schedule relating to which has become a Schedule to GATT 1994 and which has a substantial interest in the product involved.Any concessions so withheld or withdrawn shall be applied on and after the day on which the schedule of the Member which has the principal supplying interest becomes a Schedule to GATT 1994.5.(a)Without prejudice to the provisions of paragraph 2 of Article 4 of the Agreement on Agriculture, for the purpose of the reference in paragraphs 1(b)and 1(c)of Article II of GATT 1994 to the date of that Agreement, the applicable date in respect of each product which is the subject of a concession provided for in a schedule of concessions annexed to this Protocol shall be the date of this Protocol.(b)For the purpose of the reference in paragraph 6(a)of Article II of GATT 1994to the date of that Agreement, the applicable date in respect of a schedule of concessions annexed to this Protocol shall be the date of this Protocol.6.In cases of modification or withdrawal of concessions relating to non-tariff measures as contained in Part III of the schedules, the provisions of Article XXVIII of GATT 1994 and the “Procedures for Negotiations under Article XXVIII” adopted on 10 November 1980(BISD 27S/26-28)shall apply.This would be without prejudice to the rights and obligations of Members under GATT 1994.7.In each case in which a schedule annexed to this Protocol results for any product in treatment less favourable than was provided for such product in the Schedules of GATT 1947 prior to the entry into force of the WTO Agreement, the Member to whom the schedule relates shall be deemed to have taken appropriate action as would have been otherwise necessary under the relevant provisions of Article XXVIII of GATT 1947 or 1994.The provisions of this paragraph shall apply only to Egypt, Peru, South Africa and Uruguay.8.The Schedules annexed hereto are authentic in the English, French or Spanish language as specified in each Schedule.9.The date of this Protocol is 15 April 1994.*** 國(guó)家信息中心【國(guó)家法規(guī)數(shù)據(jù)庫(kù)】提供，僅供參考 ***