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从关贸总协定的38项条款和历次多边谈判达成的协议和决议中,可以归纳出以下几项基本原则: 一、非歧视原则。关贸总协定的最基本原则就是国际贸易中的非歧视原则。非歧视原则特别体现在最惠国待遇和国民待遇两个方面。关贸总协定的最惠国待遇是无条件的,它主要适用于进出口关税和其它税费的征收、征收的方式以及执行进出口规章手续方面。任何一个缔约方在上述范围内给予任何国家的利益,优惠、特权或豁免应立即无条件地给予所有缔约方。关贸总协定的国民待遇,主要是缔约方承
From the 38 articles of the General Agreement on Tariffs and Trade and the agreements and resolutions reached at the previous multilateral negotiations, we can sum up the following basic principles: First, the principle of non-discrimination. GATT is the most basic principle of non-discrimination in international trade principles. The principle of non-discrimination is especially reflected in the most-favored-nation treatment and national treatment. The most-favored nation status of the GATT is unconditional. It is mainly applicable to the collection of import and export duties and other taxes and fees, the collection methods and the enforcement of import and export regulations and procedures. Any Contracting Party shall grant immediately and unconditionally to all Contracting Parties the benefits, preferences, privileges or immunities granted to any country within the above-mentioned scope. The GATT national treatment, mainly by the contracting parties