THE GENERAL AGREEMENT ON TARIFFS AND TRADE (GATT 1994)
(GATT 1994) The following legal text of GATT 1994 is that of GATT 1947 as rectified, amended or modified by the terms of legal instruments that entered into force before the date of entry into force of the WTO Agreement and without amendment to take into account the explanatory notes in paragraph
WORLD TRADE ORGANIZATION 35 GATT 1994
1 2 Scope of Application of the GATT 1994 The GATT 1994 is one of the multilateral agreements annexed to the WTO Agreement It is an international treaty binding upon all WTO Members The GATT 1994 is only concerned with trade in goods The GATT 1994 aims at further liberalizing trade in goods through the reduction of tariffs and other
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE II:1(b) OF THE
the GATT 1994 other than those affected by paragraph 4 above 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 the GATT 1994 as elaborated and applied by the Understanding on Rules and
THE TEXT OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE
the title of the head of the GATT secretariat from "Executive Secretary" to "Director-General" However, in the absence of an amendment to the General Agreement to take account of this change, the title "Executive Secretary" has been retained in the text of Articles XVIII:12(e), XXIII:2 and XXVI:4, 5 and 6
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXIV OF THE
6 The 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
Acordo Geral sobre Tarifas e Comércio 1994 (GATT 1994)
Análise do Acordo Geral sobre Tarifas e Comércio de 1994 (GATT 1994) e da jurisprudência consolidada pelo Órgão de Solução de Controvérsias (OSC) da OMC ACORDO GERAL SOBRE TARIFAS E COMÉRCIO (GATT 1994) Artigo 1 Vera Kanas Grytz Felipe de Andrade Krausz IA Texto do Artigo em Inglês Article I General Most-Favoured-Nation Treatment
CHAPTER 2 Four main rules of GATT
GATT 1994, Preamble The objective of the multilateral system for trade in goods created by GATT is to provide industries and business enterprises from different countries a secure, stable and predictable environment in which they can trade with one another under conditions of fair and equitable competition This open and liberal
IRS Updates Rules for Defined Benefit Plans
The new table is the 1994 Group Annuity Reserving Table (94 GAR), which is adjusted to a unisex basis and projected to year 2002 The table replaces the 1983 unisex Group Annuity Mortality table, commonly referred to as the “GATT” mortality table Plans Affected All defined benefit plans must adopt the new mortality table
ARTICLE XXI SECURITY EXCEPTIONS - Global trade
reasons for measures taken under Article XXI was discussed again in the GATT Council in May and July 1985 in relation to the US trade embargo against Nicaragua which had taken effect on 7 May 1985 9 While a panel was established to examine the US measures, its terms of reference stated that “the Panel cannot examine or judge the
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THE TEXT OF
THE GENERAL
AGREEMENT
ON TARIFFS
AND TRADE
GENERAL AGREEMENT
ON TARIFFS AND TRADE
Text of
the General AgreementGENEVA, JULY 1986
PREFACE
The General Agreement on Tariffs and Trade came into force on 1 January 1948. This booklet contains the complete text of the General Agreement together with all amendments which have become effective since its entry into force. The text is identical to that published, since 1969, as Volume IV in the series Basic Instruments and Selected Documents. A guide to the legal sources of the provisions of the Agreement is provided in an appendix. An Analytical Index, containing notes on the drafting, interpretation and application of the articles of the Agreement has been prepared and published by the secretariat. A second publication, complementary to this one, contains the text of the agreements reached as a result of the Tokyo Round of Multilateral Trade Negotiations (1973-1979).
The General Agreement is applied "provisionally" by all contracting parties. The original contracting parties, and also those former territories of Belgium, France, the Netherlands and the United Kingdom which, after attaining independence, acceded to the General Agreement under ArticleXXVI:5(
c), apply the GATT under the Protocol of Provisional Application, the text of which is reproduced in this volume. Chile applies the General Agreement under a Special Protocol of September 1948. The contracting parties which have acceded since 1948 apply the General Agreement under their respective Protocols of Accession.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 to the Agreement. In accordance with Article XXXIV, Annexes A to I are an integral part of the Agreement. The Schedules of tariff concessions annexed to the General Agreement (not here reproduced) are also, in accordance with Article II:7, an integral part of the Agreement.By the Decision of 23 March 1965, the C
ONTRACTING PARTIES changed
the title of the head of the GATT secretariat from "Executive Secretary" to "Director-General". However, in the absence of an amendment to the General Agreement to take account of this change, the title "Executive Secretary" has been retained in the text of Articles XVIII:12( e), XXIII:2 and XXVI:4, 5 and 6. The Decision of 23 March 1965 provides that the duties and powers conferred upon the Executive Secretary by the General Agreement "shall be exercised by the person holding the position of Director-General, who shall, for this purpose, also hold the position ofExecutive Secretary".
TABLE OF CONTENTS
Page PREFACE
... .......... ......... ..... ..... ..... ........................................... ..................... ........................ ..............iii
TEXT OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE
PREAMBLE
.......... ......... ..... ..... ..... ........................................... ..................... ........................1
P ART IArticle I
General Most-Favoured-Nation Treatment. ........................ ..............2Article II
Schedules of Concessions......... ..................... ........................ ..............3 PART II
Article III
National Treatment on Internal Taxation and
Regulation........................... .................... ....................... .............6Article IV
Special Provisions relating to Cinematograph
Films.................................... .................... ....................... .............8
Article V
Freedom of Transit.................. .................... ....................... .............8Article VI
Anti-dumping and Countervailing Duties.......................10Article VII
Valuation for Customs Purposes................ ....................... .............12Article VIII
Fees and Formalities connected with Importation
and Exportation................. .................... ....................... .............14Article IX
Marks of Origin....................... .................... ....................... .............15Article X
Publication and Administration of Trade
Regulations......................... .................... ....................... .............16Article XI
General Elimination of Quantitative Restrictions............ .............17Article XII
Restrictions to Safeguard the Balance of Pay-
ments................................... .................... ....................... .............18
Article XIII
Non-discriminatory Administration of Quantita-
tive restrictions................... .................... ....................... .............21Article XIV
Exceptions to the rule of Non-discrimination.................. .............23Article XV
Exchange Arrangements......... .................... ....................... .............24Article XVI
Subsidies................................... .................... ....................... .............26
Article XVII
State Trading Enterprises....... .................... ....................... .............27Article XVIII
Governmental Assistance to Economic Develop-
ment..................................... .................... ....................... .............28
Article XIX
Emergency Action on Imports of Particular Pro-
ducts.................................... .................... ....................... .............36
Article XX
General Exceptions.................. .................... ....................... .............37Article XXI
Security Exceptions................. .................... ....................... .............38Article XXII
Consultation............................. .................... ....................... .............39
Article XXIII
Nullification of Impairment... .................... ....................... .............39VITABLE OF CONTENTS
PART IIIPage
Article XXIV
Territorial Application _ Frontier Traffic _ Cus-
toms Unions and Free-trade Areas....... ....................... .............41Article XXV
Joint Action by the Contracting Parties..... ....................... .............44Article XXVI
Acceptance. Entry into Force and Registration................ .............45Article XXVII
Withholding or Withdrawal of Concessions.................... .............46Article XXVIII
Modification of Schedules...... .................... ....................... .............46Article XXVIII
bis Tariff Negotiations.................. .................... ....................... .............48
Article XXIX
The Relation of this Agreement to the Havana
Charter................................. .................... ....................... .............49
Article XXX
Amendments............................ .................... ....................... .............50Article XXXI
Withdrawal.............................. .................... ....................... .............51
Article XXXII
Contracting Parties.................. .................... ....................... .............51Article XXXIII
Accession.................................. .................... ....................... .............51
Article XXXIV
Annexes.................................... .................... ....................... .............52
Article XXXV
Non-application of the Agreement between Partic-
ular Contracing Parties..... .................... ....................... .............52 PART IV TRADE AND DEVELOPMENT
Article XXXVIPrinciples and Objectives....... .................... ....................... .............53
Article XXXVII
Commitments.......................... .................... ....................... .............55Article XXXVIII
Joint Action.............................. .................... ....................... .............56
Annexes A to G
_ Relating to Article I................. .................... ....................... .............58
Annexe H
_ Relating to Article XXVI........ .................... ....................... .............60Annexe I
_ Notes and Supplementary Provisions....... ....................... .............62 PROTOCOL OF PROVISIONAL APPLICATION
......................... .................... ....................... .............77 APPENDIX
. ........ ......... ..... .... ..... ........................................ .................... ....................... .............79