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Abstract：Trade of environmental goods and services has become more and more important for protecting environment as well as promoting international trade.There is no doubt that the trade of environmental goods accounts for a considerable amount of the global market and is consistently growing.To make the most benefit from the liberalization of environmental goods，China need to enhance its specialization in the environmental industry sector.Greater specialization will broaden access to the international market for Chinese businesses.
Key words：sustainable development;tariff reduction;environmental goods;WTO
1GATT-consistency of Tariff Preference for Environmental Goods
Take APEC List for an example，collection of goods which are subjectively considered environmental may lead to discrimination against a large number of other goods that are not on the list，and without which the manufacture of‘environmental goods’would be impossible. In 2015，Philippines，one of the APEC economies，reduced tariffs for environmental goods on the APEC list on an MFN basis.And China，also being one of the APEC economies，reduced national tariff rates for environmental goods on the APEC list.One may say these measures are not accorded“unconditionally”，and the condition is the“environmental goods”status.What needs to be considered is whether there is discrimination between like products of different origins because of such condition.Since the APEC list may not cover products that are considered as environmental by other countries，the domestic measures of China and Philippines，would inevitably create de facto discrimination to like environmental products from other countries.
According to the panel in Canada——Pharmaceutical Patents，the tariff reductions granted by China and Philippines are granted to the environmental goods on the APEC list irrespective of their origin，also the underling objective is to favor free trade of environmental goods in order to protect environment and conserve natural resources，which is in line with the sustainable development objectives of the WTO.Even though such consistency is to be questioned in the future，Members can always raise GATT Art.XX as a defense.
IIProposals Concerning China’s Domestic Laws and Regulations on Environmental Goods
China has been active in the negotiations on liberalizing environmental goods on the international level，yet the current situation of its domestic laws and regulations concerning tariffs on environmental goods is not ideal.China needs to adjust and improve its laws and regulations concerning tariffs on environmental goods.Frist，efforts should be made to pass a national tariff law on environmental goods as soon as possible. Without systemic laws and regulations，it’s hard to achieve unified control on tariffs on environmental goods.Second，customs categories of environmental goods need to be specified.Enriching customs categories of environmental goods is crucial for China to better comply with tariff reduction commitments it will make in the ongoing international negotiations on environmental goods.After all，without a unified and sound legal system，China would not be able to implement tariff reductions on environmental goods successfully，let alone obtaining environmental and economic benefits such trade liberalization.
基金項目：本文受对外经济贸易大学国内外联合培养研究生项目资助。
Key words：sustainable development;tariff reduction;environmental goods;WTO
1GATT-consistency of Tariff Preference for Environmental Goods
Take APEC List for an example，collection of goods which are subjectively considered environmental may lead to discrimination against a large number of other goods that are not on the list，and without which the manufacture of‘environmental goods’would be impossible. In 2015，Philippines，one of the APEC economies，reduced tariffs for environmental goods on the APEC list on an MFN basis.And China，also being one of the APEC economies，reduced national tariff rates for environmental goods on the APEC list.One may say these measures are not accorded“unconditionally”，and the condition is the“environmental goods”status.What needs to be considered is whether there is discrimination between like products of different origins because of such condition.Since the APEC list may not cover products that are considered as environmental by other countries，the domestic measures of China and Philippines，would inevitably create de facto discrimination to like environmental products from other countries.
According to the panel in Canada——Pharmaceutical Patents，the tariff reductions granted by China and Philippines are granted to the environmental goods on the APEC list irrespective of their origin，also the underling objective is to favor free trade of environmental goods in order to protect environment and conserve natural resources，which is in line with the sustainable development objectives of the WTO.Even though such consistency is to be questioned in the future，Members can always raise GATT Art.XX as a defense.
IIProposals Concerning China’s Domestic Laws and Regulations on Environmental Goods
China has been active in the negotiations on liberalizing environmental goods on the international level，yet the current situation of its domestic laws and regulations concerning tariffs on environmental goods is not ideal.China needs to adjust and improve its laws and regulations concerning tariffs on environmental goods.Frist，efforts should be made to pass a national tariff law on environmental goods as soon as possible. Without systemic laws and regulations，it’s hard to achieve unified control on tariffs on environmental goods.Second，customs categories of environmental goods need to be specified.Enriching customs categories of environmental goods is crucial for China to better comply with tariff reduction commitments it will make in the ongoing international negotiations on environmental goods.After all，without a unified and sound legal system，China would not be able to implement tariff reductions on environmental goods successfully，let alone obtaining environmental and economic benefits such trade liberalization.
基金項目：本文受对外经济贸易大学国内外联合培养研究生项目资助。