Non discrimination under gatt94
This presentation is the property of its rightful owner.
Sponsored Links
1 / 13

NON-DISCRIMINATION UNDER GATT94 PowerPoint PPT Presentation


  • 45 Views
  • Uploaded on
  • Presentation posted in: General

NON-DISCRIMINATION UNDER GATT94. Tariq Al –Zuhd Consultant for WTO Affairs 12 August 2004. 1. 1. Most favoured Nation (MFN)Tarde in Goods. 2. Exceptions to MFN. 3. National Treatment. 4. Exceptions to National Treatment. 5. Case Studies. Non-discrimination Under GATT94. GATT Art. I:1.

Download Presentation

NON-DISCRIMINATION UNDER GATT94

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Non discrimination under gatt94

NON-DISCRIMINATION UNDER GATT94

Tariq Al –Zuhd

Consultant for WTO Affairs

12 August 2004


Non discrimination under gatt94

1

1. Most favoured Nation (MFN)Tarde in Goods

2. Exceptions to MFN

3. National Treatment

4. Exceptions to National Treatment

5. Case Studies


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. I:1

1. Most-Favoured-Nation (MFN)

any advantage, favour, privilege or immunity granted by any Member to any product originating in or destined for any other country shall be accorded immediately and unconditionally to the like product originating in or destined for the territories of all other Member.

Coverage:

Customs Duties and charges of any kind

imposed on importation or exportation

imposed in connection with importation or exportation

imposed on the international transfer of payments for imports or exports

with respect to the method of levying such duties and charges

with respect to all matters referred to in paragraphs 2 and 4 of Article III (National Treatment)


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. I:1

Horizontal Exceptions

Articles related to Exceptions to MFN

2.Exceptonsto MFN

GATT Art. I:2-4

Historical Preferences

GATT Art. IV (c)

Cinematographic Films

GATT Art. XXIV:3

Frontier Traffic

GATT Art. XXIV:5,...

Regional Trade Agreements

“Enabling Clause”

Differential and more favourable treatment, reciprocity and fuller participation of Developing countries

Marrakesh Ag. Art.IX:3

Waiver


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. III:1

2. National Treatment

“Members recognize that internal taxes and other internal charges, and laws, regulations and requirements affecting the internal sale, offering for sale, purchase, transportation, distribution or use of Products, and internal quantitative regulations requiring the mixture, processing or use of products in specified amounts or proportions, should not be applied to imported or domestic products so as to afford protection to domestic production “

General Principle


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. III

2. National Treatment

“Any internal tax or other internal charge, or any law, regulation or requirement of the kind referred to in paragraph 1 which applies to an imported product and to the like domestic product and is collected or enforced in the case of the imported product at the time or point of importation, is nevertheless to be regarded as an internal tax or other internal charge, or a law, regulation or reuirement of the kind referred to in paragraph 1, and is accordingly subject to the provisions of Article III”

(Ad. Art. III)

Taxes or charges collected at the border


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. III:2

3. National Treatment

The products of the territory of any Member imported into the territory of any other Member shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products. Moreover, no Member shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles set forth in paragraph 1.

The products of the territory of any Member imported into the territory of any other Member shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products. Moreover, no Member shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles set forth in paragraph 1.

Tax discrimination on like or directly competitive or substitutable products


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. III:2

3. National Treatment

The products of the territory of any Member imported into the territory of any other Member shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products. Moreover, no Member shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles set forth in paragraph 1.

Directly competitive or substitutable products

(Ad. Art. III:2)

A tax conforming to the requirements of the first sentence of paragraph 2 would be considered to be inconsistent with the provisions of the second sentence only in cases where competition was involved between, on the one hand, the taxes product and, on the other hand, a directly competitive or substitutable product which was not similarly taxed.


Non discrimination under gatt94

Non-discrimination Under GATT94

GATT Art. III:4

The products of the territory of any Member imported into the territory of any other Member shall be accorded treatment no less favourable than that accorded to like products of national origin in respect of all laws, regulations, transportation, distribution or use. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are based exclusively on the economic operation of the means of transport and not on the nationality of the product.

Domestic regulation discriminating against like foreign products

3. National Treatment

The products of the territory of any Member imported into the territory of any other Member shall be accorded treatment no less favourable than that accorded to like products of national origin in respect of all laws, regulations, transportation, distribution or use. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are based exclusively on the economic operation of the means of transport and not on the nationality of the product.


Non discrimination under gatt94

Non-discrimination Under GATT94

Articles related to Exceptions to National Treatment

GATT Art. III:1,2,4

Horizontal Exceptions

4. National Treatment

GATT Art. III:3

Historical Preferences

Government Procurement

GATT Art. III:8(a)

GATT Art. III:8(b)

Production subsidies

GATT Art. III:9

Prejudicial effect of internal maximum price control measures

GATT Arts. III:10, IV

Cinematographic Films

Marrakesh Ag. Art.IX:3

Waiver


Non discrimination under gatt94

Case Studies


Non discrimination under gatt94

Case Study # 1

UK

CUSTOMS

Is a car allowed to enter UK?

Yes, underthefollowing conditions ?

  • Although UK Does not produce cars it requires importers to pay 33% value added tax plus

  • 20 per cent tariffs

  • Importers of Cars from USA are required only to pay 15% tariffs with no value added tax

  • Car models before 2000 are prohibited


To get all slides

To get all slides

Please Contact Us

@

www.WTO Rules.com


  • Login