{财务管理税务规划}关税与贸易总协定英文.

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1、i. source and effective date of gatt provisions_THE GENERAL AGREEMENTON TARIFFS AND TRADEThe Governments of the Commonwealth of Australia, the Kkingdom of Belgium, the United States of Brazil, Burma, Canada, Ceylon, the Republic of Chile, the Republic of China, the Republic of Cuba, the Czechoslovak

2、 Republic, the French Republic, India, Lebanon, the Grand-Duchy of Luxemburg, the Kingdom of the Netherlands, New Zealand, the Kingdom of Norway, Pakistan, Southern Rhodesia, Syria, the Union of South Africa, the United Kingdom of Great Britain and Northern Ireland, and the United States of America:

3、Recognizing that their relations in the field of trade and economic endeavour should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income and effective demand, developing the full use of the resources of the world an

4、d expanding the production and exchange of goods,Being desirous of contributing to these objectives by entering into reciprocal and mutually advantageous arrangements directed to the substantial reduction of tariffs and other barriers to trade and to the elimination of discriminatory treatment in in

5、ternational commerce,Have through their Representatives agreed as follows:PART IArticle IGeneral Most-Favoured-Nation Treatment1.With respect to customs duties and charges of any kind imposed on or in connection with importation or exportation or imposed on the international transfer of payments for

6、 imports or exports, and with respect to the method of levying such duties and charges, and with respect to all rules and formalities in connection with importation and exportation, and with respect to all matters referred to in paragraphs 2 and 4 of Article III,* any advantage, favour, privilege or

7、 immunity granted by any contracting party to any product originating in or destined for any other country shall be accorded immediately and unconditionally to the like product originating in or destined for the territories of all other contracting parties.2. The provisions of paragraph 1 of this Ar

8、ticle shall not require the elimination of any preferences in respect of import duties or charges which do not exceed the levels provided for in paragraph 4 of this Article and which fall within the following descriptions:(a)Preferences in force exclusively between two or more of the territories lis

9、ted in Annex A, subject to the conditions set forth therein; (b)Preferences in force exclusively between two or more territories which on July 1, 1939, were connected by common sovereignty or relations of protection or suzerainty and which are listed in Annexes B, C and D, subject to the conditions

10、set forth therein;(c)Preferences in force exclusively between the United States of America and the Republic of Cuba;(d)Preferences in force exclusively between neighbouring countries listed in Annexes E and F.3.The provisions of paragraph 1 shall not apply to preferences between the countries former

11、ly a part of the Ottoman Empire and detached from it on July 24, l923, provided such preferences are approved under paragraph 5_ of Article XXV, which shall be applied in this respect in the light of paragraph 1 of Article XXIX._The authentic text erroneously reads sub-paragraph 5 (a).4.The margin o

12、f preference* on any product in respect of which a preference is permitted under paragraph 2 of this Article but is not specifically set forth as a maximum margin of preference in the appropriate Schedule annexed to this Agreement shall not exceed:(a)in respect of duties or charges on any product de

13、scribed in such Schedule, the difference between the most-favoured-nation and preferential rates provided for therein; if no preferential rate is provided for, the preferential rate shall for the purposes of this paragraph be taken to be that in force on April 10, l947, and, if no most-favoured-nati

14、on rate is provided for, the margin shall not exceed the difference between the most-favoured-nation and preferential rates existing on April 10, 1947;(b)in respect of duties or charges on any product not described in the appropriate Schedule, the difference between the most-favoured-nation and pref

15、erential rates existing on April 10, 1947. In the case of the contracting parties named in Annex G, the date of April 10, 1947, referred to in sub-paragraph (a) and (b) of this paragraph shall be replaced by the respective dates set forth in that Annex.Article IISchedules of Concessions1.(a)Each con

16、tracting party shall accord to the commerce of the other contracting parties treatment no less favourable than that provided for in the appropriate Part of the appropriate Schedule annexed to this Agreement.(b)The products described in Part I of the Schedule relating to any contracting party, which are the products of territories of other contrac

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