1994年关税与贸易总协定(英文版)GENERALAGREEMENTONTARIFFSANDTRADE19941.TheGeneralAgreementonTariffsandTrade1994(GATT1994)shallconsistof:(a)theprovisionsintheGeneralAgreementonTariffsandTrade,dated30October1947,annexedtotheFinalActAdoptedattheConclusionoftheSecondSessionofthePreparatoryCommitteeoftheUnitedNationsConferenceonTradeandEmployment(excludingtheProtocolofProvisionalApplication),asrectified,amendedormodifiedbythetermsoflegalinstrumentswhichhaveenteredintoforcebeforethedateofentryintoforceoftheWTOAgreement;(b)theprovisionsofthelegalinstrumentssetforthbelowthathaveenteredintoforceundertheGATT1947beforethedateofentryintoforceoftheWTOAgreement:(i)protocolsandcertificationsrelatingtotariffconcessions;(ii)protocolsofaccession(excludingtheprovisions(a)concerningprovisionalapplicationandwithdrawalofprovisionalapplicationand(b)providingthatPartIIofGATT1947shallbeappliedprovisionallytothefullestextentnotinconsistentwithlegislationexistingonthedateoftheProtocol);(iii)decisionsonwaiversgrantedunderArticleXXVofGATT1947andstillinforceonthedateofentryintoforceoftheWTOAgreement;(iv)otherdecisionsoftheCONTRACTINGPARTIEStoGATT1947;(c)theUnderstandingssetforthbelow:(i)UnderstandingontheInterpretationofArticleII:1(b)oftheGeneralAgreementonTariffsandTrade1994;(ii)UnderstandingontheInterpretationofArticleXVIIoftheGeneralAgreementonTariffsandTrade1994;(iii)UnderstandingonBalance-of-PaymentsProvisionsoftheGeneralAgreementonTariffsandTrade1994;(iv)UnderstandingontheInterpretationofArticleXXIVoftheGeneralAgreementonTariffsandTrade1994;(v)UnderstandinginRespectofWaiversofObligationsundertheGeneralAgreementonTariffsandTrade1994;(vi)UnderstandingontheInterpretationofArticleXXVIIIoftheGeneralAgreementonTariffsandTrade1994;and(d)theMarrakeshProtocoltoGATT1994.2.ExplanatoryNotes(a)ThereferencestocontractingpartyintheprovisionsofGATT1994shallbedeemedtoreadMember.Thereferencestoless-developedcontractingpartyanddevelopedcontractingpartyshallbedeemedtoreaddevelopingcountryMemberanddevelopedcountryMember.ThereferencestoExecutiveSecretaryshallbedeemedtoreadDirector-GeneraloftheWTO.(b)ThereferencestotheCONTRACTINGPARTIESactingjointlyinArticlesXV:1,XV:2,XV:8,XXXVIIIandtheNotesAdArticleXIIandXVIII;andintheprovisionsonspecialexchangeagreementsinArticlesXV:2,XV:3,XV:6,XV:7andXV:9ofGATT1994shallbedeemedtobereferencestotheWTO.TheotherfunctionsthattheprovisionsofGATT1994assigntotheCONTRACTINGPARTIESactingjointlyshallbeallocatedbytheMinisterialConference.(c)(i)ThetextofGATT1994shallbeauthenticinEnglish,FrenchandSpanish.(ii)ThetextofGATT1994intheFrenchlanguageshallbesubjecttotherectificationsoftermsindicatedinAnnexAtodocumentMTN.TNC/41.(iii)TheauthentictextofGATT1994intheSpanishlanguageshallbethetextinVolumeIVoftheBasicInstrumentsandSelectedDocumentsseries,subjecttotherectificationsoftermsindicatedinAnnexBtodocumentMTN.TNC/41.3.(a)TheprovisionsofPartIIofGATT1994shallnotapplytomeasurestakenbyaMemberunderspecificmandatorylegislation,enactedbythatMemberbeforeitbecameacontractingpartytoGATT1947,thatprohibitstheuse,saleorleaseofforeign-builtorforeign-reconstructedvesselsincommercialapplicationsbetweenpointsinnationalwatersorthewatersofanexclusiveeconomiczone.Thisexemptionappliesto:(a)thecontinuationorpromptrenewalofanon-conformingprovisionofsuchlegislation;and(b)theamendmenttoanon-conformingprovisionofsuchlegislationtotheextentthattheamendmentdoesnotdecreasetheconformityoftheprovisionwithPartIIofGATT1947.ThisexemptionislimitedtomeasurestakenunderlegislationdescribedabovethatisnotifiedandspecifiedpriortothedateofentryintoforceoftheWTOAgreement.IfsuchlegislationissubsequentlymodifiedtodecreaseitsconformitywithPartIIofGATT1994,itwillnolongerqualifyforcoverageunderthisparagraph.(b)TheMinisterialConferenceshallreviewthisexemptionnotlaterthanfiveyearsafterthedateofentryintoforceoftheWTOAgreementandthereaftereverytwoyearsforaslongastheexemptionisinforceforthepurposeofexaminingwhethertheconditionswhichcreatedtheneedfortheexemptionstillprevail.(c)AMemberwhosemeasuresarecoveredbythisexemptionshallannuallysubmitadetailedstatisticalnotificationconsistingofafive-yearmovingaverageofactualandexpecteddeliveriesofrelevantvesselsaswellasadditionalinformationontheuse,sale,leaseorrepairofrelevantvesselscoveredbythisexemption.(d)AMemberthatconsidersthatthisexemptionoperatesinsuchamannerastojustifyareciprocalandproportionatelimitationontheuse,sale,leaseorrepairofvesselsconstructedintheterritoryoftheMemberinvokingtheexemptionshallbefreetointroducesuchalimitationsubjecttopriornotificationtotheMinisterialConference.(e)Thisexemptioniswithoutprejudicetosolutionsconcerningspecificaspectsofthelegislationcoveredbythisexemptionnegotiatedinsectoralagreementsorinotherfora.UNDERSTANDINGONTHEINTERPRETATIONOFARTICLEII:1(b)OFTHEGENERALAGREEMENTONTARIFFSANDTRADE1994Membersherebyagreeasfollows:1.Inordertoensuretransparencyofthelegalrightsandobligationsderivingfromparagraph1(b)ofArticleII,thenatureandlevelofanyotherdutiesorchargesleviedonboundtariffitems,asreferredtointhatprovision,shallberecordedintheSc