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2006年9月15日美国、欧盟、加拿大正式要求WTO成立专家组,审理中国对进口汽车零部件征收关税的措施。本案涉及GATT第3条(国民待遇问题)、TRIMS规则中的地方成分要求、《补贴与反补贴协议》中的国内含量补贴等法律问题。中国可以主张我国相关《办法》规定的征税性质为关税,来避开GATT第3条的适用。退一步说,即使GATT第3条适用,中国仍然可根据GATT第20条(d),提出“豁免”主张。对于本案中对中国不利的诸多方面,可以考虑在今后出台类似规定,并注意相关措词,以免授人以柄。
September 15, 2006 The United States, European Union and Canada formally request WTO to set up an expert group to examine China’s measures on imposing tariffs on imported auto parts and components. The case involved legal issues such as Article 3 of the GATT (National Treatment Issue), local composition requirements in the TRIMS Rules and domestic content subsidies in the Agreement on Subsidies and Countervailing Measures. China can advocate the taxation nature of the relevant “measures” in our country as a tariff to evade the application of Article 3 of the GATT. To take it a step further, even though Article 3 of the GATT is applicable, China can still claim “exempt” under Article 20 (d) of the GATT. For many aspects unfavorable to China in this case, we may consider introducing similar provisions in the future and pay attention to the relevant wordings in order to avoid giving others a handle.