最惠国待遇原则案例

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最惠国待遇原则
INDONESIA-CERTAINMEASURESAFFECTINGTHEAUTOMOBILEINDUSTRY1
REPORTOFTHEPANEL
7.1JapanclaimsthattheNationalCarProgrammeofFebruary1996(SeeSectionIII.AviolatesArticleI:1ofGATT1994.ThefollowingareJapan'sargumentsinsupportofthisclaim:
(aArticleI:1ofGATT1994requiresimmediateandunconditionalMFNtreatmentforimportedpartsandcomponents
7.2TheNationalCarProgrammeintroducedinFebruary1996accordsaspecialadvantageincludingexemptionfromcustomsdutytoautomotivepartsandcomponentsimportedortobeimportedfromKoreaforuseinassemblingNationalCars.ThisadvantageconstitutesaviolationofArticleI:1ofGATT1994whichrequiresthe"immediateandunconditional"extensionofgeneralmost-favoured-nationtreatmenttoimportsfrommembercountriesrelativetothetreatmentofimportsoflikeproductsfromanyothercountry.
7.3Asthe12December1995letterfromthePresidentDirectorofTPNtotheStateMinisterfortheMobilizationofInvestmentCoordinatingBoardshowsclearly,TPN,whichiscurrentlytheonlyNationalCarproducer,hasexpresseditsintentiontorelyonKiaMotors,Korea.Inparticular,thePresidentDirectorofTPNstatedplainlythatthecompanyappliedtoobtainapprovalto"(1[m]anufacturefour-wheeledmotorvehicleswiththe'TIMOR'brandnameattheKIAMotorsCorp.,SouthKoreafactorywhicharethentobedeliveredtoIndonesiainSKDformwithalocalproductionof65,000unitsfrom1996,1997,and1998;[and](2[m]anufacturefour-wheeledmotorvehicleswiththe'TIMOR'brandnameatthirdparty's/parties'licensedassemblyplant(sinIndonesiawithitsprimarymaterialimportedfromoverseas(KIAMotorsCorp.startingfromfull-CKDandgraduallydecreasingbytheuseoflocalcomponents/partswithatotalproductionfrom1997,1998,and1999of125,000units."(Italicsadded.ThecorrespondencebetweenthePresidentDirectorandtheStateMinistershowsthatbothofthemunderstoodthatmostofthepartsandcomponentsforassemblingnationalcarsinIndonesiawouldbeimportedfromKoreaatleastintheinitialstagesandthattheyintendedtoeffectuatethisunderstanding.Accordingly,TPNisexpectedtoimportmanyofthepartsandcomponentsforthepurposeofassemblingNationalCarsonlyfromKia.ThepreferentialtreatmentforNationalCars,includingtheduty-freetreatmentofimportedpartsandcomponentsinparticular,islikelytoleadtobenefitsforimportsofpartsandcomponentsfromKorea,comparedwiththosefromothercountries.
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F.ClaimsofMFNDiscrimination
14.125JapanandtheEuropeanCommunitiesclaimthatthecustomsdutyexemptionsonparts
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WT/DS54/RWT/DS55/RWT/DS59/RWT/DS64/R
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andcomponentsoftheFebruary1996carprogramviolateArticleI:1ofGATTbecausetheyconferadvantagesofthetypecoveredbyArticleI:1whichareconditional(onlyifusedinNationalCarsandavailabledefactoonlytoimportsofpartsandcomponentsfromKoreasincetheonlyNationalCarassembledinIndonesiaisareplicaoftheKiaSephiafromKorea,andthis,tothedetrimentofimportsof“like”partsandcomponentsfromotherMembers.
2.CriteriaforanArticleIofGATTviolation
14.137ArticleIofGATTrequiresthatanyprivilegesgrantedtoimportsofanycountrybeaccordedimmediatelyandunconditionallytothelikeproductsoriginatinginordestinedfortheterritoriesofallotherMembers.
“1.Withrespecttocustomsdutiesandchargesofanykindimposedonorinconnectionwithimportationorexportationorimposedontheinternationaltransferofpaymentsforimportsorexports,andwithrespecttothemethodoflevyingsuchdutiesandcharges,andwithrespecttoallrulesandformalitiesinconnectionwithimportationandexportation,andwithrespecttoallmattersreferredtoinparagraphs2and4ofArticleIII,anyadvantage,favors,privilegeorimmunitygrantedbyanycontractingpartytoanyproductoriginatinginordestinedforanyothercountryshallbeaccordedimmediatelyandunconditionallytothelikeproductoriginatinginordestinedfortheterritoriesofallothercontractingparties.”
(ii“unconditionaladvantages”
14.143WenowexaminewhethertheadvantagesaccordedtoNationalCarsandpartsandcomponentsthereoffromKoreaareunconditionallyaccordedtotheproductsofotherMembers,asrequiredbyArticleI.TheGATTcaselawiscleartotheeffectthatanysuchadvantage(heretaxandcustomsdutybenefitscannotbemadeconditionalonanycriteriathatisnotrelatedtotheimportedproductitself.
14.145Indeed,itappearsthatthedesignandstructureoftheJune1996carprogrammeissuchastoallowsituationswhereanotherMember’slikeproducttoaNationalCarimportedbyPTPTNfromoreawillbesubjecttomuchhigherdutiesandsalestaxesthanthoseimposedonsuchNationalCars.Forexample,customsdutiesashighas200%canbeimposedonfinishedmotorvehicleswhileanimportedNationalCarbenefitsfroma0%customsduty.NotaxesareimposedonaNationalCarwhileanimportedlikemotorvehiclefromanotherMemberwouldbesubjecttoa35%salestax.Thedistinctionastowhetheroneproductissubjectto0%dutyandtheotheroneissubjectto200%dutyorwhetheroneproductissubjectto0%salestaxandtheotheroneissubjecttoa35%salestax,dependsonwhetherornotPTTPNhadmadea“deal”withthatexportingcompanytoproducethatNationalCar,andiscoveredbytheauthorizationofJune1996withspecificationsthatcorrespondtothoseoftheKiacarproducedonlyinKorea.IntheGATT/WTO,therightofMemberscannotbemadedependentupon,conditionalonorevenaffectedby,anyprivatecontractualobligationsinplace.TheexistenceoftheseconditionsisinconsistentwiththeprovisionsofArticleI:1whichprovidesthattaxandcustomsdutybenefitsaccordedtoproductsofoneMember(hereonKoreanproductsbeaccordedtoimportedlike

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productsfromotherMembers“immediatelyandunconditionally”.
14.146WenotealsothatundertheFebruary1996carprogrammethegrantingofcustomsdutybenefitstopartsandcomponentsisconditionaltotheirbeingusedintheassemblyinIndonesiaofaNationalCar.ThegrantingoftaxbenefitsisconditionalandlimitedtotheonlyPioneercompanyproducingNationalCars.Andthereisalsoathirdconditionforthesebenefits:themeetingofcertainlocalcontenttargets.Indeedunderallthesecarprogrammes,customsdutyandtaxbenefitsareconditionalonachievingacertainlocalcontentvalueforthefinishedcar.TheexistenceoftheseconditionsisinconsistentwiththeprovisionsofArticleI:1whichprovidesthattaxandcustomsdutyadvantagesaccordedtoproductsofoneMember(hereonKoreanproductsbeaccordedtoimportedlikeproductsfromotherMembers“immediatelyandunconditionally”.
14.147Forthereasonsdiscussedabove,weconsiderthattheJune1996carprogrammewhichintroduceddiscriminationbetweenimportsintheallocationoftaxandcustomsdutybenefitsbasedonvariousconditionsandothercriterianotrelatedtotheimportsthemselvesandtheFebruary1996carprogrammewhichalsointroducediscriminationbetweenimportsintheallocationofcustomsdutybenefitsbasedonvariousconditionsandothercriterianotrelatedtotheimportsthemselves,areinconsistentwiththeprovisionsofArticleIofGATT.
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