General Agreement on Tariffs and Trade
The. Schedules of tariff concessions annexed to the General Agreement (not here reproduced) are also in accordance with Article II:7
GATT (the General Agreement on Tariffs and Trade)
The agreements were the outcome of the 1986–1994 Uruguay Round of world trade negotiations held under the auspices of what was then the GATT (the General
Treaty Series Recueil des Traites
General Agreement on Tariffs and Trade: I. (a) Final Act adopted at the conclusion of the second session of the Preparatory Committee of the United Nations
Treaty Series Recueil des Traites
General Agreement on Tariffs and Trade: I. (a) Final Act adopted at the conclusion of the second session of the Preparatory Committee of the United Nations
Page 145 AGREEMENT ON IMPLEMENTATION OF ARTICLE VI OF
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994 For the purpose of this Agreement a product is to be considered as being dumped
AGREEMENT ON IMPLEMENTATION OF ARTICLE VII OF THE
OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994. GENERAL INTRODUCTORY COMMENTARY. 1. The primary basis for customs value under this Agreement is
Page 41 MARRAKESH PROTOCOL TO THE GENERAL
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994. Members. Having carried out negotiations within the framework of GATT 1947
Page 23 GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
(a) the provisions in the General Agreement on Tariffs and Trade dated 30 October 1947
ARTICLE XX GENERAL EXCEPTIONS
of the General Agreement”.12 Such examination took place during the panel proceedings on “United States -. Section 337 of the Tariff Act of 1930”.
ARTICLE XX GENERAL EXCEPTIONS
“Since Article XX(d) is an exception to the General Agreement it is up to The 1989 Panel Report on “United States - Section 337 of the Tariff Act of ...
GENERALGENERALAGREEMENT ONAGREEMENT ON
TARIFFS ANDTARIFFS AND
TRADETRADETHE WTO
AGREEMENTS
SERIES22
2THE WTO AGREEMENTS SERIES
This series offers a set of handy reference booklets on selected WTO agreements, the legal foundation for
the international trading system used by the bulk of the world's trading nations. Each volume in the series
contains the text of one agreement, an explanation designed to help the user understand the text, and in
some cases supplementary material. The agreements were the outcome of the 1986-1994 Uruguay Round of world trade negotiations heldunder the auspices of what was then the GATT (the General Agreement on Tariffs and Trade). The full set
is available in The Results of the Uruguay Round of Multilateral Trade Negotiations: The Legal Texts. It
includes about 60 agreements, annexes, decisions and understandings, but not the commitments individual
countries made on tariffs and services. A full package of agreements that includes the over-20,000 pages of
commitments is available from WTO Publications in a 34-volume set, and also a CD-ROM, The Results of the Uruguay Round.This series of smaller volumes includes introductions explaining the accompanying legal texts. They are
intended to be an authoritative aid for understanding the agreements, but because of the legal complexity
and the fact that a number of issues have not been tested - for example in the WTO's dispute settlement
procedures - the introductions cannot be taken as legal interpretations of the agreements.Another WTO publication, Guide to the Uruguay Round Agreements (shortly to be published jointly by the
WTO and Kluwer Law International), is a comprehensive explanation of all the agreements. A simplerguide to the agreements is in Trading into the Future, a booklet and electronic guide introducing all
aspects of the WTO's work that can also be found on the WTO website: http://www.wto.org. The volumes in this series (the sequence follows that of the WTO Agreement): 1.Agreement Establishing the WTO
2.GATT 1994 and 1947
3.Agriculture
4.Sanitary and Phytosanitary Measures
5.Textiles and Clothing
6.Technical Barriers to Trade
7.Trade-Related Investment Measures
8.Anti-dumping
9.Customs Valuation
10.Preshipment Inspection11.
Rules of Origin
12.Import Licensing Procedures
13.Subsidies and Countervailing Measures
14.Safeguards
15.Services
16.Trade-Related Intellectual Property Rights
17.Dispute Settlement
18.Trade Policy Reviews
19.Trade in Civil Aircraft
20.Government Procurement
Contacting the WTO:
For publications, write to:
WTO Publications, World Trade Organization, Centre William Rappard, rue de Lausanne 154,CH-1211 Genève 21, Switzerland
Tel: (41 22) 739 52 08 / 739 53 08Fax: (41 22) 739 57 92e-mail: publications@wto.org On-line bookshop: http://www.wto.org/wto/publicat/publicat.htmFor general information, write to:
Information and Media Relations Division, World Trade Organization, Centre William Rappard, rue de Lausanne 154,
CH-1211 Genève 21, Switzerland
Tel: (41 22) 739 50 07Fax: (41 22) 739 54 58e-mail: enquiries@wto.orgWebsite: http://www.wto.org
iCONTENTS: AT A GLANCE
ABBREVIATIONSv
PREFACEvi
THE BASIC STRUCTURE OF WTO AGREEMENTSvii
INTRODUCTION The General Agreement on Tariffs and Trade 1994 & 19471Overview1
GATT 1994 and GATT 19471
Core principles of the GATT2
Definition of GATT 19944
Regional trading arrangements5
Balance-of-Payments Provisions7
Other Uruguay Round agreements on GATT Articles8
The Marrakesh Protocol11
TEXT: GENERAL AGREEMENT ON TARIFFS AND TRADE 199413 UNDERSTANDING ON THE INTERPRETATION OF ARTICLE II:1(B) OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199416
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XVII OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199417
UNDERSTANDING ON THE BALANCE-OF-PAYMENTS PROVISIONS OF THE GENERALAGREEMENT ON TARIFFS AND TRADE 199419
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXIV OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199422
UNDERSTANDING IN RESPECT OF WAIVERS OF OBLIGATIONS UNDER THE GENERALAGREEMENT ON TARIFFS AND TRADE 199425
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXVIII OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199426
MARRAKESH PROTOCOL TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE 199428 TEXT: GENERAL AGREEMENT ON TARIFFS AND TRADE 194731ANNEX I NOTES AND SUPPLEMENTARY PROVISIONS75
iiCONTENTS: IN DETAIL
ABBREVIATIONSv
PREFACEvi
THE BASIC STRUCTURE OF WTO AGREEMENTSvii
INTRODUCTION The General Agreement on Tariffs and Trade 1994 & 19471Overview1
GATT 1994 and GATT 19471
Core principles of the GATT2
Most-favoured nation2
Tariff reductions and bindings3
National treatment3
Tariffs preferred3
Transparency4
Definition of GATT 19944
Regional trading arrangements5
Understanding on regional trading agreements6
'General incidence' of duties6Reasonable time for forming a regional group6
Procedures for examination in the WTO7
Rules of origin, actions by lower-level governments7Balance-of-Payments Provisions7
Commitment to 'price-based' measures8
Announced timetables, and avoiding protection for particular sectors8Consultations in the WTO committee8
Other Uruguay Round agreements on GATT Articles8
Extra duties and charges9
State trading enterprises9
Waivers9
Changing a binding10
The Marrakesh Protocol11
TEXT: GENERAL AGREEMENT ON TARIFFS AND TRADE 199413 UNDERSTANDING ON THE INTERPRETATION OF ARTICLE II:1(B) OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199416
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XVII OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199417
UNDERSTANDING ON THE BALANCE-OF-PAYMENTS PROVISIONS OF THE GENERALAGREEMENT ON TARIFFS AND TRADE 199419
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXIV OF THE GENERAL AGREEMENTON TARIFFS AND TRADE 199422
iiiArticle XXIV:522
Article XXIV:623
Article XXIV:1224
UNDERSTANDING IN RESPECT OF WAIVERS OF OBLIGATIONS UNDER THE GENERALAGREEMENT ON TARIFFS AND TRADE 199425
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXVIII OF THE GENERALAGREEMENT ON TARIFFS AND TRADE 199426
MARRAKESH PROTOCOL TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE 199428 TEXT: GENERAL AGREEMENT ON TARIFFS AND TRADE 194731PART I31
Article I General Most-Favoured-Nation Treatment31Article II Schedules of Concessions32
PART II34
Article III* National Treatment on Internal Taxation and Regulation34 Article IV Special Provisions relating to Cinematograph Films35Article V Freedom of Transit35
Article VI Anti-dumping and Countervailing Duties36Article VII Valuation for Customs Purposes38
Article VIII Fees and Formalities connected with Importation and Exportation*39Article IX Marks of Origin40
Article X Publication and Administration of Trade Regulations40 Article XI* General Elimination of Quantitative Restrictions41 Article XII* Restrictions to Safeguard the Balance of Payments42 Article XIII* Non-discriminatory Administration of Quantitative Restrictions44 Article XIV* Exceptions to the Rule of Non-discrimination45Article XV Exchange Arrangements46
Article XVI* Subsidies47
Article XVII State Trading Enterprises48
Article XVIII* Governmental Assistance to Economic Development49 Article XIX Emergency Action on Imports of Particular Products54Article XX General Exceptions55
Article XXI Security Exceptions56
Article XXII Consultation56
Article XXIII Nullification or Impairment56
PART III57
Article XXIV Territorial Application - Frontier Traffic - Customs Unions and Free-trade Areas57 Article XXV Joint Action by the Contracting Parties60 Article XXVI Acceptance, Entry into Force and Registration60 Article XXVII Withholding or Withdrawal of Concessions61Article XXVIII* Modification of Schedules61
Article XXVIII bis Tariff Negotiations63
Article XXIX The Relation of this Agreement to the Havana Charter64Article XXX Amendments64
Article XXXI Withdrawal65
Article XXXII Contracting Parties65
Article XXXIII Accession65
Article XXXIV Annexes65
iv Article XXXV Non-application of the Agreement between Particular Contracting Parties65PART IV* TRADE AND DEVELOPMENT66
Article XXXVI Principles and Objectives66
Article XXXVII Commitments67
Article XXXVIII Joint Action68
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