关税与贸易总协定（英文）

I.SOURCEANDEFFECTIVEDATEOFGATTPROVISIONS__________________THEGENERALAGREEMENTONTARIFFSANDTRADETheGovernmentsoftheCOMMONWEALTHOFAUSTRALIA,theKKINGDOMOFBELGIUM,theUNITEDSTATESOFBRAZIL,BURMA,CANADA,CEYLON,theREPUBLICOFCHILE,theREPUBLICOFCHINA,theREPUBLICOFCUBA,theCZECHOSLOVAKREPUBLIC,theFRENCHREPUBLIC,INDIA,LEBANON,theGRAND-DUCHYOFLUXEMBURG,theKINGDOMOFTHENETHERLANDS,NEWZEALAND,theKINGDOMOFNORWAY,PAKISTAN,SOUTHERNRHODESIA,SYRIA,theUNIONOFSOUTHAFRICA,theUNITEDKINGDOMOFGREATBRITAINANDNORTHERNIRELAND,andtheUNITEDSTATESOFAMERICA:Recognizingthattheirrelationsinthefieldoftradeandeconomicendeavourshouldbeconductedwithaviewtoraisingstandardsofliving,ensuringfullemploymentandalargeandsteadilygrowingvolumeofrealincomeandeffectivedemand,developingthefulluseoftheresourcesoftheworldandexpandingtheproductionandexchangeofgoods,Beingdesirousofcontributingtotheseobjectivesbyenteringintoreciprocalandmutuallyadvantageousarrangementsdirectedtothesubstantialreductionoftariffsandotherbarrierstotradeandtotheeliminationofdiscriminatorytreatmentininternationalcommerce,HavethroughtheirRepresentativesagreedasfollows:PARTIArticleIGeneralMost-Favoured-NationTreatment1.Withrespecttocustomsdutiesandchargesofanykindimposedonorinconnectionwithimportationorexportationorimposedontheinternationaltransferofpaymentsforimportsorexports,andwithrespecttothemethodoflevyingsuchdutiesandcharges,andwithrespecttoallrulesandformalitiesinconnectionwithimportationandexportation,andwithrespecttoallmattersreferredtoinparagraphs2and4ofArticleIII,*anyadvantage,favour,privilegeorimmunitygrantedbyanycontractingpartytoanyproductoriginatinginordestinedforanyothercountryshallbeaccordedimmediatelyandunconditionally__________________I.SOURCEANDEFFECTIVEDATEOFGATTPROVISIONStothelikeproductoriginatinginordestinedfortheterritoriesofallothercontractingparties.2.Theprovisionsofparagraph1ofthisArticleshallnotrequiretheeliminationofanypreferencesinrespectofimportdutiesorchargeswhichdonotexceedthelevelsprovidedforinparagraph4ofthisArticleandwhichfallwithinthefollowingdescriptions:(a)PreferencesinforceexclusivelybetweentwoormoreoftheterritorieslistedinAnnexA,subjecttotheconditionssetforththerein;(b)PreferencesinforceexclusivelybetweentwoormoreterritorieswhichonJuly1,1939,wereconnectedbycommonsovereigntyorrelationsofprotectionorsuzeraintyandwhicharelistedinAnnexesB,CandD,subjecttotheconditionssetforththerein;(c)PreferencesinforceexclusivelybetweentheUnitedStatesofAmericaandtheRepublicofCuba;(d)PreferencesinforceexclusivelybetweenneighbouringcountrieslistedinAnnexesEandF.3.Theprovisionsofparagraph1shallnotapplytopreferencesbetweenthecountriesformerlyapartoftheOttomanEmpireanddetachedfromitonJuly24,l923,providedsuchpreferencesareapprovedunderparagraph5_ofArticleXXV,whichshallbeappliedinthisrespectinthelightofparagraph1ofArticleXXIX._Theauthentictexterroneouslyreadssub-paragraph5(a).4.Themarginofpreference*onanyproductinrespectofwhichapreferenceispermittedunderparagraph2ofthisArticlebutisnotspecificallysetforthasamaximummarginofpreferenceintheappropriateScheduleannexedtothisAgreementshallnotexceed:(a)inrespectofdutiesorchargesonanyproductdescribedinsuchSchedule,thedifferencebetweenthemost-favoured-nationandpreferentialratesprovidedfortherein;ifnopreferentialrateisprovidedfor,thepreferentialrateshallforthepurposesofthisparagraphbetakentobethatinforceonApril10,l947,and,ifnomost-favoured-nationrateisprovidedfor,themarginshallnotexceedthedifferencebetweenthemost-favoured-nationandpreferentialratesexistingonApril10,1947;I.SOURCEANDEFFECTIVEDATEOFGATTPROVISIONS__________________(b)inrespectofdutiesorchargesonanyproductnotdescribedintheappropriateSchedule,thedifferencebetweenthemost-favoured-nationandpreferentialratesexistingonApril10,1947.InthecaseofthecontractingpartiesnamedinAnnexG,thedateofApril10,1947,referredtoinsub-paragraph(a)and(b)ofthisparagraphshallbereplacedbytherespectivedatessetforthinthatAnnex.ArticleIISchedulesofConcessions1.(a)EachcontractingpartyshallaccordtothecommerceoftheothercontractingpartiestreatmentnolessfavourablethanthatprovidedforintheappropriatePartoftheappropriateScheduleannexedtothisAgreement.(b)TheproductsdescribedinPartIoftheSchedulerelatingtoanycontractingparty,whicharetheproductsofterritoriesofothercontractingparties,shall,ontheirimportationintotheterritorytowhichtheSchedulerelates,andsubjecttotheterms,conditionsorqualificationssetforthinthatSchedule,beexemptfromordinarycustomsdutiesinexcessofthosesetforthandprovidedtherein.SuchproductsshallalsobeexemptfromallotherdutiesorchargesofanykindimposedonorinconnectionwiththeimportationinexcessofthoseimposedonthedateofthisAgreementorthosedirectlyandmandatorilyrequiredtobeimposedthereafterbylegislationinforceintheimportingterritoryonthatdate.(c)TheproductsdescribedinPartIIoftheSchedulerelatingtoanycontractingpartywhicharetheproductsofterritoriesentitledunderArticleItoreceivepreferentialtreatmentuponimportationintotheterritorytowhichtheSchedulerelatesshall,ontheirimportationintosuchterritory,andsubjecttotheterms,c