马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——１９９４年关税与贸易总协定

【时效性】 有效
【签订地点】 马拉喀什
【签订日期】 1994/04/15
【生效日期】 1994/05/15
【失效日期】
【内容分类】
【文号】
【题注】 （关于附件１Ａ的总体解释性说明：如《１９９４年关税与贸易总协定》的条款与《建立世界贸易组织协定》（附件１Ａ所列各协定中称“《ＷＴＯ协定》”）附件１Ａ中另一协定的条款产生抵触，则以该另一协定的条款为准。）
【正文】
１．《１９９４年关税与贸易总协定》（“ＧＡＴＴ１９９４”）包括：
（ａ）《联合国贸易与就业会议筹备委员会第二次会议结束时通过的最后文件》所附１９４７年１０月３０日的《关税与贸易总协定》的各项条款（不包括《临时适用议定书》），该协定历经《ＷＴＯ协定》生效之日前已实施的法律文件的条款更正、修正或修改；
（ｂ）《ＷＴＯ协定》生效之日前在ＧＡＴＴ１９４７项下已实施的以下所列法律文件的条款：
（ｉ）与关税减让相关的议定书和核准书；
（ｉｉ）加入议定书（不包括（ａ）关于临时适用和撤销临时适用的规定及（ｂ）规定应在与议定书订立之日已存在的立法不相抵触的最大限度内临时适用ＧＡＴＴ１９４７第二部分的条款）；
（ｉｉｉ）根据ＧＡＴＴ１９４７第２５条给予的、且在《ＷＴＯ协定》生效之日仍然有效的关于豁免的决定（注１）；
注１：本规定适用的豁免列入１９９３年１２月１５日ＭＴＮ／ＦＡ号文件第二部分第１１至１２页脚注７中和１９９４年３月２１日ＭＴＮ／ＦＡ／Ｃｏｒｒ．６号文件中。部长级会议应在其第一届会议上制定一份本规定适用的豁免的修改清单，增加在１９９３年１２月１５日之后至《ＷＴＯ协定》生效之日前根据ＧＡＴＴ１９４７所给予的豁免，并删除届时将期满的豁免。
（ｉｖ）ＧＡＴＴ１９４７缔约方全体的其他决定；
（ｃ）以下所列谅解：
（ｉ）《关于解释１９９４年关税与贸易总协定第２条第１款（ｂ）项的谅解》；
（ｉｉ）《关于解释１９９４年关税与贸易总协定第１７条的谅解》；
（ｉｉｉ）《关于１９９４年关税与贸易总协定国际收支条款的谅解》；
（ｉｖ）《关于解释１９９４年关税与贸易总协定第２４条的谅解》；
（ｖ）《关于豁免１９９４年关税与贸易总协定义务的谅解》；
（ｖｉ）《关于解释１９９４年关税与贸易总协定第２８条的谅解》；以及
（ｄ）《１９９４年关税与贸易总协定马拉喀什议定书》。
２．解释性说明：
（ａ）ＧＡＴＴ１９９４的条款所指的“缔约方”应视为读作“成员”。所指的“欠发达缔约方”和“发达缔约方”应视为分别读作“发展中国家成员”和“发达国家成员”。所指的“执行秘书”应视为读作“ＷＴＯ总干事”。
（ｂ）第１５条第１款、第１５条第２款、第１５条第８款、第３８条及关于第１２条和第１８条的注释中，以及ＧＡＴＴ１９９４第１５条第２款、第１５条第３款、第１５条第６款、第１５条第７款和第１５条第９款关于特殊外汇协定的规定中所指的采取联合行动的缔约方全体，应视为指ＷＴＯ。ＧＡＴＴ１９９４的条款指定采取联合行动的缔约方全体履行的其他职能应由部长级会议进行分配。
（ｃ）（ｉ）ＧＡＴＴ１９９４的英文、法文和西班牙文文本均为正式文本。
（ｉｉ）ＧＡＴＴ１９９４的法文文本应按以ＭＴＮ．ＴＮＣ／４１号文件附件Ａ所列更正词语为准。
（ｉｉｉ）ＧＡＴＴ１９９４的西班牙文正式文本应为《基本文件资料选编》第４卷中的文本，但应以ＭＴＮ．ＴＮＣ／４１号文件附件Ｂ所列更正词语为准。
３．（ａ）ＧＡＴＴ１９９４第二部分的规定不得适用于一成员根据在其成为ＧＡＴＴ１９４７缔约方之前颁布的特定强制性立法而采取的禁止在其内水或在专属经济区水域内的各点之间使用、销售或租赁外国建造或外国改造的船舶用于商业目的的措施。此项豁免适用于：（ａ）该项立法中不一致条款的继续或迅速延期；及（ｂ）在不降低该条款与ＧＡＴＴ１９９４第二部分规定相符程度的限度内，对该项立法中不一致条款的修正。此项豁免限于根据上述立法采取的、并在《ＷＴＯ协定》生效之日前通知和列明的措施。如该项立法随后进行修改而降低其与ＧＡＴＴ１９９４第二部分的相符程度，则不再有资格属本款涵盖范围。
（ｂ）部长级会议应在不迟于《ＷＴＯ协定》生效之日后５年审议此豁免，此后只要该项豁免仍然有效，则应每２年审议一次，以审查使该项豁免成为必要的条件是否仍然存在。
（ｃ）其措施受此项豁免涵盖的一成员应每年提交一份关于详细统计数字的通知，该项通知应包含有关船舶实际和预期交货的５年期变化情况平均数字，及此项豁免涵盖的有关船舶的使用、销售、租赁或修理的额外信息。
（ｄ）如一成员认为此项豁免的实施使它有理由对在援引该项豁免的成员领土内所制造船舶的使用、销售、租赁或修理设置对等和相称的限制，则该成员有权实行此种限制，但需事先通知部长级会议。
（ｅ）此项豁免不损害在部门协定中或在其他场所谈判关于对此项豁免所涵盖立法的特定方面的解决办法。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于解释１９９４年关税与贸易总协定第２条第１款（ｂ）项的谅解
各成员特此协议如下：

１．为保证第２条第１款（ｂ）项产生的法律权利和义务的透明度，该条款中所指的对约束税号所征收的任何“其他税费”的性质和水平，应记录在ＧＡＴＴ１９９４所附减让表适用的税号中。各方理解，该项记录并不改变“其他税费”的法律性质。
２．就第２条而言，约束“其他税费”的日期应为１９９４年４月１５日。因此，“其他税费”应以该日期实施的水平记录在减让表中。在随后每一次有关减让的重新谈判或有关一项新的减让的谈判中，所涉税号的适用日期应成为该项新的减让并入有关减让表的日期。但是，据以将有关任何特定税号的减让首次并入ＧＡＴＴ１９４７或ＧＡＴＴ１９９４的文件的日期，也应继续记录在活页减让表第６栏中。
３．对于所有约束关税均应记录“其他税费”。
４．如一税号以往为一减让的对象，则记录在有关减让表中的“其他税费”的水平不得高于该项减让首次并入该减让表之时所获得的水平。在《ＷＴＯ协定》生效之日后３年内，或在将所涉减让表并入ＧＡＴＴ１９９４的文件交存ＷＴＯ总干事之日后３年内，如此日期迟于前一日期，任何成员均可以在所涉税号最初约束之时不存在此类“其他税费”，或以任何“其他税费”的记录水平与以往约束水平的一致性为由，对一“其他税费”的存在提出质疑。
５．“其他税费”记录在减让表中不损害各成员在ＧＡＴＴ１９９４项下权利和义务的一致性，但受第４款影响的权利和义务除外。所有成员保留随时对任何“其他税费”与此类义务的一致性提出质疑的权利。
６．就本谅解而言，应适用由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２２条和第２３条的规定。
７．在《ＷＴＯ协定》生效之日前，将有关减让表并入ＧＡＴＴ１９９４的文件交存ＧＡＴＴ１９４７缔约方全体的总干事之时，或在此后交存ＷＴＯ总干事之时，减让表中遗漏的“其他税费”不得随后加入此表，而以低于适用之日的实行水平记录在减让表中的任何“其他税费”不得恢复至该水平，除非此类增加或变更在该文件交存之日起６个月内作出。
８．第２款中关于就ＧＡＴＴ１９９４第２条第１款（ｂ）项而言每项减让适用日期的决定应取代１９８０年３月２６日作出的关于适用日期的决定（ＢＩＳＤ２７册２４页）。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于解释１９９４年关税与贸易总协定第１７条的谅解
各成员，

注意到第１７条就该条第１款所指的国营贸易企业的活动为各成员规定了义务，这些活动需与ＧＡＴＴ１９９４为影响私营贸易商进出口的政府措施所规定的非歧视待遇的一般原则相一致；
进一步注意到对于影响国营贸易企业的政府措施，各成员应遵守各自在ＧＡＴＴ１９９４项下的义务；
认识到本谅解不损害第１７条规定的实质性纪律；
特此协议如下：
１．为保证国营贸易企业活动的透明度，各成员应将此类企业通知货物贸易理事会，以便供根据第５款设立的工作组依照下列工作定义进行审议：
“被授予包括法定或宪法权力在内的专有权、特殊权利或特权的政府和非政府企业，包括销售局，在行使这些权利时，它们通过其购买或销售影响进出口的水平或方向。”此项通知要求不适用于直接或最终供政府消费使用或为以上列明的一企业使用而非为转售或用于生产供销售的货物而进口的产品。
２．每一成员应就其向货物贸易理事会提交的关于国营贸易企业的通知对各自的政策进行审议，同时考虑本谅解的规定。在进行此类审议时，每一成员应注意在其通知中保证最大限度透明度的必要性，以便明确评价所通知企业的经营方式及其经营活动对国际贸易的影响。
３．通知应依照１９６０年５月２４日通过的国营贸易问卷（ＢＩＳＤ９册１８４至１８５页）作出，无论进出口是否实际发生，各方理解各成员均应通知第１款所指的企业。
４．任何成员如有理由认为另一成员未充分履行其通知义务，则可向有关成员提出该事项。如该事项未得到满意解决，则该成员可向货物贸易理事会作出反向通知，以供根据第５款设立的工作组审议，并同时通知有关成员。
５．应设立一工作组，代表货物贸易理事会审议通知和反向通知。按照此审议，并在不损害第１７条第４款（ｃ）项的情况下，货物贸易理事会可就通知是否适当和是否需要提供进一步信息提出建议。工作组还应按照收到的通知，审议上述国营贸易问卷是否适当及根据第１款作出的国营贸易通知的范围是否适当。它还应制定一份例示清单，表明政府与企业关系的类型，及这些企业从事的可能与第１７条的目的有关的活动类型。各方理解，秘书处将向工作组提供一份关于国营贸易企业的经营与国际贸易关系的总体背景文件。工作组的成员资格应向所有表示愿意在其中任职的成员开放。工作组应在《ＷＴＯ协定》生效之日起１年内召开会议，此后每年至少召开一次会议。工作组应每年向货物贸易理事会报告。（注１）
注１：工作组的活动应与１９９４年４月１５日通过的关于通知程序的部长决定第三节规定的工作组的活动进行协调。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于１９９４年关税与贸易总协定国际收支条款的谅解
各成员，

认识到ＧＡＴＴ１９９４第１２条和第１８条Ｂ节及１９７９年１１月２８日通过的《为国际收支目的而采取贸易措施的宣言》（ＢＩＳＤ２６册２０５至２０９页，在本谅解中称“《１９７９年宣言》”）的规定，并为澄清此类规定（注１）；
注１：本谅解的任何规定无意修改各成员在ＧＡＴＴ１９９４第１２条和第１８条Ｂ节下的权利和义务。对于为国际收支目的而采取的限制性进口措施所产生的任何事项，可援引由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２２条和２３条的规定。
特此协议如下：
措施的实施
１．各成员确认，承诺尽快公布其取消为国际收支目的而采取的限制性进口措施的时间表。各方理解，可考虑国际收支状况的变化情况而酌情修改此类时间表。只要一成员不公布时间表，则该成员即应为其中的原因提供正当理由。
２．各成员确认，承诺优先选择那些对贸易干扰作用最小的措施。此类措施（本谅解中称“价格机制措施”）应理解为包括进口附加税、进口押金要求或对进口货物价格有影响的其他等效贸易措施。各方理解，尽管有第２条的规定，但是一成员实施的为国际收支目的而采取的价格机制措施可超过该成员减让表中所列关税。此外，该成员应根据本谅解项下的通知程序，明确并单独表明价格机制措施超过约束关税的数量。
３．各成员应寻求避免为国际收支目的而实施新的数量限制，除非由于严重的国际收支状况，价格机制措施不能阻止国际支付地位的急剧恶化。在一成员实施数量限制的情况下，该成员应对价格机制措施为何不能成为处理其国际收支状况的适当手段的原因提供正当理由。维持数量限制的一成员应在连续磋商中表明在大幅削减此类措施的影响范围和限制作用方面取得的进展。各方理解，对于同一产品不得为国际收支目的而采取一种以上的限制性进口措施。
４．各成员确认，为国际收支目的而采取的限制性进口措施只能用于控制进口的总体水平，而不能超过处理国际收支状况所必需的程度。为使任何附带保护作用减到最低程度，一成员应以透明的方式管理限制。进口成员的主管机关应对确定受限产品的标准提供充分的正当理由。按第１２条第３款和第１８条第１０款的规定，对于某些必需品，各成员可排除或限制实施全面适用的附加税或为国际收支目的而采取的其他措施。“必需品”一词应理解为满足基本消费需要或有助于该成员改善其国际收支状况努力的产品，如资本货物或生产所需投入物。在数量限制的管理中，一成员只有在不可避免的情况下，方可使用任意许可，并应逐步取消。应对用以确定允许进口的数量和价值的标准提供正当理由。
国际收支磋商的程序
５．国际收支限制委员会（本谅解中称“委员会”）应进行磋商以审议为国际收支目的而采取的所有限制性进口措施。委员会对所有表示愿意在其中任职的成员开放。委员会应遵循１９７０年４月２８日批准的国际收支限制磋商程序（ＢＩＳＤ１８册４８至５３页，本谅解中称“全面磋商程序”），并遵守下列规定。
６．实施新的限制或通过实质性加强现有措施而提高其现有限制总体水平的一成员，应在采取此类措施后４个月内与委员会进行磋商。采取此类措施的成员可酌情请求根据第１２条第４款（ａ）项或第１８条第１２款（ａ）项进行磋商。如未提出此类请求，则委员会主席应邀请该成员进行此类磋商。磋商中可审查的因素特别包括为国际收支目的而采取的新的限制措施、或限制水平的提高或产品范围的扩大。
７．为国际收支目的而实施的所有限制应根据第１２条第４款（ｂ）项或第１８条第１２款（ｂ）项在委员会中进行定期审议，同时考虑与磋商成员议定的修改磋商周期的可能性，或根据总理事会可能建议的任何具体审议程序。
８．对于最不发达国家成员或对于按照在以往磋商中提交委员会的时间表推行自由化努力的发展中国家成员，磋商可根据１９７２年１２月１９日批准的简化程序（ＢＩＳＤ２０册４７至４９页，本谅解中称“简化磋商程序”）进行。如对一发展中国家成员的贸易政策审议定在与该磋商所定日期相同的日历年内进行，则也可使用简化磋商程序。在此类情况下，关于是否应使用全面磋商程序的决定将根据《１９７９年宣言》第８段中列举的因素作出。除最不发达国家外，不得连续两次以上根据简化磋商程序进行磋商。
９．一成员应将为国际收支目的而采取限制性进口措施的情况，或在实施此类措施过程中的任何变化情况，以及根据第１款宣布的取消此类措施时间表的任何变化情况通知总理事会。重大变化应在宣布之前或在宣布之后不迟于３０天通知总理事会。每一成员应每年可使秘书处获得一份综合通知，包括法律、法规、政策声明或公告等方面的变更，供各成员审查。通知应尽可能包括细分至税号的关于实施措施的种类、管理措施的标准、受影响的产品范围和贸易流量的所有信息。
１０．在任何成员请求下，委员会可审议通知。此类审议仅限于澄清通知提出的具体问题，或审查是否需要根据第１２条第４款（ａ）项或第１８条第１２款（ｂ）项进行磋商。如成员有理由认为另一成员实施的限制性进口措施是为国际收支目的而采取的，则可提请委员会注意此事项。委员会主席应请求提供该措施的信息，并使所有成员可获得该信息。在不影响委员会任何成员在磋商过程中寻求适当澄清权利的前提下，可提前提交问题，以供参加磋商的成员考虑。
１１．参加磋商的成员在除准备任何其他被视为有关的信息外，还应为磋商准备一份基本文件，包括：（ａ）国际收支状况和前景概述，包括对国际收支状况有影响的内外因素的考虑，以及为在健全和持久的基础上恢复平衡而采取的国内政策措施；（ｂ）全面描述为国际收支目的而采取的限制，其法律根据和为减少附带保护作用所采取的步骤；（ｃ）自上一次磋商以来根据委员会的结论为放宽进口限制所采取的措施；（ｄ）取消和逐步放松剩余限制的计划。在相关的情况下，可参考已向ＷＴＯ提交的其他通知或报告中的信息。根据简化磋商程序，参加磋商的成员应提交一份包含基本文件主要内容的书面声明。
１２．为便利委员会中的磋商，秘书处应准备一份涉及磋商计划各个方面的事实背景文件。对于发展中国家成员，秘书处的文件应包括关于外部贸易环境对参加磋商成员的国际收支状况和前景影响范围的有关背景和分析材料。在发展中国家成员请求下，秘书处的技术援助部门应协助准备磋商文件。
国际收支磋商的结论
１３．委员会应向总理事会报告其磋商的情况。在使用全面磋商程序的情况下，该报告应说明委员会对磋商计划不同组成部分的结论，及这些结论所依据的事实和理由。委员会应努力在其结论中包括旨在促进实施第１２条和第１８条Ｂ节、《１９７９年宣言》以及本谅解的建议。在已经提交取消为国际收支目的而采取措施的时间表的情况下，总理事会可建议如一成员遵守该时间表，则应被视为符合其ＧＡＴＴ１９９４的义务。只要总理事会提出具体建议，则即应根据这些建议评估成员的权利和义务。在委员会未提出具体建议的情况下，委员会的结论应记录在委员会中表达的不同意见。如使用简化磋商程序，报告则应包含委员会中讨论的主要问题的摘要和关于是否需要全面磋商程序的决定。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于解释１９９４年关税与贸易总协定第２４条的谅解
各成员，

注意到ＧＡＴＴ１９９４第２４条的规定；
认识到自ＧＡＴＴ１９４７制定以来，关税同盟和自由贸易区的数量和重要性均大为增加，目前已涵盖世界贸易的重要部分；
认识到此类协定参加方的经济更紧密的一体化可对世界贸易的扩大作出贡献；
同时认识到如果成员领土之间关税和其他限制性商业法规的取消延伸至所有贸易，此种贡献则会增加，而如果排除任何主要贸易部门，此种贡献则会减少；
重申此类协定的目的应为便利成员领土之间的贸易，而非提高其他成员与此类领土之间的贸易壁垒；在此类协定形成或扩大时，参加方应在最大限度内避免对其他成员的贸易造成不利影响；
同时确信需要通过澄清用于评估新的或扩大的协定的标准和程序，并提高所有第２４条协定的透明度，从而加强货物贸易理事会在审议根据第２４条作出通知的协定方面所起作用的有效性；
认识到需要对各成员在ＧＡＴＴ第２４条第１２款下的义务达成共同谅解；
特此协议如下：
１．关税同盟、自由贸易区和导致形成关税同盟或自由贸易区的临时协定应与第２４条相一致，特别是必须满足该条第５款、第６款、第７款和第８款的规定。
第２４条第５款
２．根据第２４条第５款（ａ）项评估一关税同盟形成前后适用的关税和其他贸易法规的总体影响范围，应根据加权平均关税税率和实征的关税全面评估关税和费用。该评估应根据关税同盟提供的前一代表期的进口统计数据，细分至税号，列出价值和数量，并按ＷＴＯ的原产国别进行分类。秘书处应依照乌拉圭回合多边贸易谈判中评估关税出价时使用的方法，计算加权平均关税税率和实征的关税。为此目的，将考虑的税费应为实施税率。各方认识到，为全面评估难以量化和归纳的其他贸易法规的影响范围，可能需要审查单项措施、法规、所涉产品以及受影响的贸易流量。
３．第２４条第５款（ｃ）项所指的“合理持续时间”只有在例外情况下方可超过１０年。如属一临时协定参加方的成员认为１０年不够，它们应向货物贸易理事会提供需要更长期限的全面说明。
第２４条第６款
４．第２４条第６款制定了一形成关税同盟的成员提议提高约束关税时所应遵循的程序。在这方面，各成员重申，在形成关税同盟或达成一导致形成关税同盟的临时协定的同时修改或撤销关税减让之前，必须开始由１９８０年１１月１０日通过的准则（ＢＩＳＤ２７册２６至２８页）和《关于解释１９９４关税与贸易总协定第２８条的谅解》详述的第２８条所列程序。
５．这些谈判将以诚信原则进行，以期达成双方满意的补偿性调整。在此类谈判中，按第２４条第６款的要求，应适当考虑在关税同盟形成时其他成员领土对相同税号所作的削减。如此类削减不足以提供必需的补偿性调整，则关税同盟将提供补偿，此种补偿可采取削减其他税号关税的形式。对修改或撤销的约束关税拥有谈判权的成员应考虑此类出价。如该补偿性调整仍不能接受，则应继续进行谈判。如尽管作出此类努力，但是根据由《关于解释１９９４关税与贸易总协定第２８条的谅解》详述的第２８条所进行的的补偿性调整的谈判不能在谈判开始后的合理期限内达成协定，则关税同盟仍然有权修改或撤销减让；受影响的成员因此有权依照第２８条撤销实质相等的减让。
６．对于因关税同盟形成或达成一导致关税同盟形成的临时协定而从关税削减中获益的成员，ＧＡＴＴ并不施加任何义务要求向同盟成员领土提供补偿性调整。
对关税同盟和自由贸易区的审议
７．所有根据第２４条第７款（ａ）项作出的通知应由一工作组按照ＧＡＴＴ１９９４的有关规定和本谅解第１款的规定进行审议。工作组应就其在此方面的审议结果向货物贸易理事会提交报告。货物贸易理事会可向各成员提出其认为适当的建议。
８．对于临时协定，工作组可在其报告中就拟议的时限和完成关税同盟或自由贸易区形成所需要的措施提出适当建议。如必要，工作组可规定对协定进行进一步审议。
９．为一临时协定参加方的成员应将该协定中包括的计划和时间表的实质性变更通知货物贸易理事会，如收到请求，理事会应审查这些变更。
１０．如根据第２４条第７款（ａ）项进行通知的一临时协定未包括计划和时间表，而违背了第２４条第５款（ｃ）项的规定，则工作组应在其报告中建议此类计划和时间表。如参加方不准备依照这些建议修改该协定，则它们不得维持或实施（视具体情况而定）该协定。应对随后如何审议建议的实施情况作出规定。
１１．按ＧＡＴＴ１９４７缔约方全体就区域协定的报告在其向ＧＡＴＴ１９４７理事会作出的指示（ＢＩＳＤ１８册３８页）中所设想的，关税同盟和自由贸易区的成员应定期向货物贸易理事会报告有关协定的运用情况。协定中任何重大变更和／或进展一俟发生即应报告。
争端解决
１２．对于在实施第２４条中关于关税同盟、自由贸易区或导致关税同盟或自由贸易区形成的临时协定的过程中产生的任何事项，可援引由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２２条和第２３条的规定。
第２４条第１２款
１３．每一成员在ＧＡＴＴ１９９４项下对遵守ＧＡＴＴ１９９４的所有规定负有全责，并应采取其所能采取的合理措施，保证其领土内的地区和地方政府和主管机关遵守这些规定。
１４．对于一成员领土内地区或地方政府或主管机关采取的影响其遵守的措施，可援引由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２２条和第２３条的规定。如争端解决机构裁定ＧＡＴＴ１９９４的一项规定未得到遵守，则负有责任的成员应采取其所能采取的合理措施保证其遵守。如遇无法保证遵守的情况，则适用有关补偿和中止减让或其他义务的规定。
１５．每一成员承诺就另一成员提出的关于在前者领土内采取的影响ＧＡＴＴ１９９４运用的措施的任何交涉给予积极考虑，并提供充分的磋商机会。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于豁免１９９４年关税与贸易总协定义务的谅解
各成员特此协议如下：

１．关于豁免的请求或延长现有豁免的请求应说明该成员提议采取的措施、该成员寻求推行的具体政策目标和阻止该成员以与其ＧＡＴＴ１９９４义务相一致的措施实现其政策目标的原因。
２．在《ＷＴＯ协定》生效之日仍然有效的任何豁免均应终止，除非已依照以上程序和《ＷＴＯ协定》第９条的程序，在期满之日或《ＷＴＯ协定》生效之日起２年内进行延期，以较早者为准。
３．任何成员如认为由于以下原因而使其在ＧＡＴＴ１９９４项下获得的利益丧失或减损：
（ａ）被给予豁免的成员未能遵守豁免的条款或条件，或
（ｂ）实施一项符合豁免的条款和条件的措施则可援引由《争端解决谅解》详述和适用的ＧＡＴＴ１９９４第２３条的规定。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——关于解释１９９４年关税与贸易总协定第２８条的谅解
各成员特此协议如下：

１．就修改或撤销一项减让而言，受该项减让影响的出口（即进入修改或撤销该项减让的成员市场的产品出口）在其总出口中占有最高比率的成员，如不具有按第２８条第１款规定的最初谈判权或主要供应利益，则应被视为具有主要供应利益。但是，各方同意，本款应由货物贸易理事会在《ＷＴＯ协定》生效之日起５年后进行审议，以期决定此标准在保证有利于中小出口成员的重新分配谈判权方面的效果是否令人满意。如情况并非如此，则应考虑进行可能的改进，包括按照充足数据的可获性，采用根据受该项减让影响的所涉产品出口在其向所有市场出口中占有的比率制定的标准。
２．如一成员认为，按照第１款自己具有主要供应利益，则它应将其要求连同支持证据一起书面告知提议修改或撤销减让的成员，同时通知秘书处。在这种情况下应适用１９８０年１１月１０日通过的《根据第２８条进行谈判的程序》（ＢＩＳＤ２７册２６至２８页）的第４款。
３．在确定哪些成员具有主要供应利益（无论按以上第１款的规定还是按ＧＡＴＴ第２８条第１款的规定）或实质利益时，只应考虑在最惠国基础上发生的受影响产品的贸易。但是，对于根据非契约性优惠发生的受影响产品的贸易，如在就修改或撤销此项减让进行谈判时或在谈判结束之后，所涉贸易已经停止或即将停止自此项优惠待遇中获益，而成为最惠国贸易，则此类贸易也应予以考虑。
４．如对一新产品（即无法获得３年贸易统计数字的一产品）修改或撤销关税减让，则对该产品现归类或原归类的税号具有最初谈判权的成员，应被视为对所涉减让具有最初谈判权。主要供应利益和实质利益的确定以及补偿的计算，应特别考虑出口成员中受影响产品的生产能力和投资及所估计的出口增长，以及对该产品在进口成员中需求的预测。就本款而言，“新产品”应理解为包括通过分列现有税号而产生的一税号。
５．如一成员认为，按照第４款自己具有主要供应利益或实质利益，则它应将其要求连同支持证据一起书面告知提议修改或撤销一项减让的成员，并同时通知秘书处。上述《根据第２８条进行谈判的程序》的第４款应适用于这种情况。
６．如一项无限制的关税减让被关税配额所取代，则所提供的补偿数量应超过实际受修改减让影响的贸易量。计算补偿的依据应为未来贸易前景超出配额水平的数量。各方理解，对未来贸易前景的计算应以下列两者中数额较大者为依据：
（ａ）最近３年代表期年平均贸易量按同期年平均进口量的增长率增长，或增长１０％，以数量较大者为准；或
（ｂ）最近一年的贸易量再增长１０％。
一成员补偿的责任决不能超过全部撤销该项减让所应产生的责任。
７．无论按以上第１款的规定还是按ＧＡＴＴ第２８条第１款的规定，对一项修改或撤销的减让具有主要供应利益的任何成员，应在补偿性减让中被给予最初谈判权，除非有关成员同意给予另一种形式的补偿。
马拉喀什建立世界贸易组织协定——附件１Ａ：货物贸易多边协定——１９９４年关税与贸易总协定马拉喀什议定书
各成员，

已在ＧＡＴＴ１９４７范围内根据《乌拉圭回合部长宣言》进行谈判，
特此协议如下：
１．本议定书所附与一成员有关的减让表应自《ＷＴＯ协定》对该成员生效之日起成为与该成员有关的ＧＡＴＴ１９９４减让表。依照《关于有利于最不发达国家措施的部长决定》提交的任何减让表应被视为附在本议定书之后。
２．每一成员同意的关税削减应分５次均等税率削减实施，除非一成员减让表中另有规定。第一次削减应在《ＷＴＯ协定》生效之日实施，每下一次削减应在每下一年的１月１日实施，最终税率应不迟于《ＷＴＯ协定》生效之日后４年实施，除非该成员的减让表中另有规定。除非减让表中另有规定，否则在《ＷＴＯ协定》生效后接受该协定的成员，应在该协定对其生效之日，实施已经发生的所有税率削减及根据上一句有义务在下一年１月１日应实施的削减，并应实施前一句列明的时间表中剩余的税率削减。每一阶段削减的税率应四舍五入至小数点后第一位。对于《农业协定》第２条定义的农产品，分阶段削减应按减让表中有关部分的规定实施。
３．应请求，本议定书所附减让表中包含的减让和承诺的实施应由各成员进行多边审查。这并不损害各成员在《ＷＴＯ协定》附件１Ａ所列协定项下的权利和义务。
４．在本议定书所附一成员减让表根据第１款的规定成为ＧＡＴＴ１９９４减让表后，该成员有权随时针对主要供应方为任何其他乌拉圭回合参加方、但其减让表尚未成为ＧＡＴＴ１９９４减让表的任何产品，全部或部分停止或撤销该减让表中的减让。但是，该项行动只有在以下条件下方可采取：即任何关于此类停止或撤销减让的书面通知已送交货物贸易理事会，并已应请求与有关减让表已成为ＧＡＴＴ１９９４减让表、且对所涉产品具有实质利害关系的成员进行磋商。如此停止或撤销的任何减让应在具有主要供应利益的成员的减让表成为ＧＡＴＴ１９９４减让表之日或之后实施。
５．（ａ）在不损害《农业协定》第４条第２款规定的情况下，就ＧＡＴＴ１９９４第２条第１款（ｂ）项和（ｃ）项所指的该协定的日期而言，作为本议定书所附一减让表中规定的减让对象的每一产品的适用日期应为本议定书的日期。
（ｂ）就ＧＡＴＴ１９９４第２条第６款（ａ）项所指的该协定的日期而言，本议定书所附一减让表的适用日期应为本议定书的日期。
６．在减让的修改或撤销涉及减让表第三部分包含的非关税措施的情况下，应适用ＧＡＴＴ １９９４第２８条的规定及１９８０年１１月１０日通过的《根据第２８条进行谈判的程序》（ＢＩＳＤ２７册２６至２８页）。这并不损害各成员在ＧＡＴＴ１９９４项下的权利和义务。
７．如本议定书所附减让表造成任何产品的待遇低于在《ＷＴＯ协定》生效之前ＧＡＴＴ１９４７所附减让表中规定的该产品的待遇，则该减让表所涉成员应被视为已经采取在其他情况下根据ＧＡＴＴ１９４７或ＧＡＴＴ１９９４第２８条的有关规定属必要的适当行动。本款的规定只适用于埃及、秘鲁、南非和乌拉圭。
８．本议定书所附减让表自定使用英文、法文或西班牙文，三种文本同一作准。
９．本议定书的日期为１９９４年４月１５日。
MULTILATERAL AGREEMENTS ON TRADE IN GOODS.
AANNEX 1A OF ANNEX 1 OF MARRAKESH AGREEMENT ESTABLISHING THE WORLDTRADE ORGANIZATION
MULTILATERAL AGREEMENTS ON TRADE IN GOODS.
General interpretative note to Annex 1A:

In the event of conflict between a provision of the General
Agreement on Tariffs and Trade 1994 and a provision of another agreement
in Annex 1A to the Agreement Establishing the World Trade Organization
(referred to in the agreements in Annex 1A as the "WTO Agreement"), the
provision of the other agreement shall prevail to the extent of the
conflict.

GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
1. The General Agreement on Tariffs and Trade 1994 ("GATT 1994")
shall consist of:
(a) the provisions in the General Agreement on Tariffs and Trade,
dated 30 October 1947, annexed to the Final Act Adopted at the
Conclusion of the Second Session of the Preparatory Committee of the
United Nations Conference on Trade and Employment (excluding the
Protocol of Provisional Application), as rectified, amended or modified
by the terms of legal instruments which have entered into force before
the date of entry into force of the WTO Agreement;
(b) the provisions of the legal instruments set forth below that
have entered into force under the GATT 1947 before the date of entry
into force of the WTO Agreement:
(i) protocols and certifications relating to tariff concessions;
(ii) protocols of accession (excluding the provisions (a) concerning
provisional application and withdrawal of provisional application and
(b) providing that Part II of GATT 1947 shall be applied provisionally
to the fullest extent not inconsistent with legislation existing on the
date of the Protocol);
(iii) decisions on waivers granted under Article XXV of GATT 1947
and still in force on the date of entry into force of the WTO Agreement
(Notes 1);
Notes 1: The waivers covered by this provision are listed in
footnote 7 on pages 11 and 12 in Part II of document MTN/FA of 15
December 1993 and in MTN/FA/Corr.6 of 21 March 1994. The Ministerial
Conference shall establish at its first session a revised list of
waivers covered by this provision that adds any waivers granted under
GATT 1947 after 15 December 1993 and before the date of entry into force
o f the WTO Agreement, and deletes the waivers which will have expired
by that time.
(iv) other decisions of the CONTRACTING PARTIES to GATT 1947;
(c) the Understandings set forth below:
(i) Understanding on the Interpretation of Article II:1(b) of the
General Agreement on Tariffs and Trade 1994;
(ii) Understanding on the Interpretation of Article XVII of the
General Agreement on Tariffs and Trade 1994;
(iii) Understanding on Balance-of-Payments Provisions of the General
Agreement on Tariffs and Trade 1994;
(iv) Understanding on the Interpretation of Article XXIV of the
General Agreement on Tariffs and Trade 1994;
(v) Understanding in Respect of Waivers of Obligations under the
General Agreement on Tariffs and Trade 1994;
(vi) Understanding on the Interpretation of Article XXVIII of the
General Agreement on Tariffs and Trade 1994; and
(d) the Marrakesh Protocol to GATT 1994.
2. Explanatory Notes
(a) The references to "contracting party" in the provisions of GATT
1994 shall be deemed to read "Member". The references to "less-developed
contracting party" and "developed contracting party" shall be deemed to
read "developing country Member"and "developed country Member". The
references to "Executive Secretary" shall be deemed to read
"Director-General of the WTO".
(b) The references to the CONTRACTING PARTIES acting jointly in
Articles XV:1, XV:2, XV:8, XXXVIII and the Notes Ad Article XII and
XVIII; and in the provisions on special exchange agreements in Articles
XV:2, XV:3, XV:6, XV:7 and XV:9 of GATT 1994 shall be deemed to be
references to the WTO. The other functions that the provisions of GATT
1994 assign to the CONTRACTING PARTIES acting jointly shall be allocated
by the Ministerial Conference.
(c) (i) The text of GATT 1994 shall be authentic in English, French
and Spanish.
(ii) The text of GATT 1994 in the French language shall be subject
to the rectifications of terms indicated in Annex A to document
MTN.TNC/41.
(iii) The authentic text of GATT 1994 in the Spanish language shall
be the text in Volume IV of the Basic Instruments and Selected Documents
series, subject to the rectifications of terms indicated in Annex B to
document MTN.TNC/41.
3. (a) The provisions of Part II of GATT 1994 shall not apply to
measures taken by a Member under specific mandatory legislation, enacted
by that Member before it became a contracting party to GATT 1947, that
prohibits the use, sale or lease of foreign-built or
foreign-reconstructed vessels in commercial applications between points
in national waters or the waters of an exclusive economic zone. This
exemption applies to: (a) the continuation or prompt renewal of a
non-conforming provision of such legislation; and (b) the amendment to a
non-conforming provision of such legislation to the extent that the
amendment does not decrease the conformity of the provision with Part II
of GATT 1947. This exemption is limited to measures taken under
legislation described above that is notified and specified prior to the
date of entry into force of the WTO Agreement. If such legislation is
subsequently modified to decrease its conformity with Part II of GATT
1994, it will no longer qualify for coverage under this paragraph.
(b) The Ministerial Conference shall review this exemption not later
than five years after the date of entry into force of the WTO Agreement
and thereafter every two years for as long as the exemption is in force
for the purpose of examining whether the conditions which created the
need for the exemption still prevail.
(c) A Member whose measures are covered by this exemption shall
annually submit a detailed statistical notification consisting of a
five-year moving average of actual and expected deliveries of relevant
vessels as well as additional information on the use, sale, lease or
repair of relevant vessels covered by this exemption.
(d) A Member that considers that this exemption operates in such a
manner as to justify a reciprocal and proportionate limitation on the
use, sale, lease or repair of vessels constructed in the territory of
the Member invoking the exemption shall be free to introduce such a
limitation subject to prior notification to the Ministerial Conference.
(e) This exemption is without prejudice to solutions concerning
specific aspects of the legislation covered by this exemption negotiated
in sect oral agreements or in other fora.

Understanding on the Interpretation of Article II:1(b) of theGeneral Agreement on Tariffs and Trade 1994
Members hereby agree as follows:
1. In order to ensure transparency of the legal rights and
obligations deriving from paragraph 1(b) of Article II, the nature and
level of any "other duties or charges" levied on bound tariff items, as
referred to in that provision, shall be recorded in the Schedules of
concessions annexed to GATT 1994 against the tariff item to which they
apply. It is understood that such recording does not change the legal
character of "other duties or charges".
2. The date as of which "other duties or charges" are bound, for the
purposes of Article II, shall be 15 April 1994. "Other duties or
charges" shall therefore be recorded in the Schedules at the levels
applying on this date. At each subsequent renegotiation of a concession
or negotiation of a new concession the applicable date for the tariff
item in question shall become the date of the incorporation of the new
concession in the appropriate Schedule. However, the date of the
instrument by which a concession on any particular tariff item was first
incorporated into GATT 1947 or GATT 1994 shall also continue to be
recorded in column 6 of the Loose-Leaf Schedules.
3. "Other duties or charges" shall be recorded in respect of all
tariff bindings.
4. Where a tariff item has previously been the subject of a
concession, the level of "other duties or charges" recorded in the
appropriate Schedule shall not be higher than the level obtaining at the
time of the first incorporation of the concession in that Schedule. It
will be open to any Member to challenge the existence of an "other duty
or charge", on the ground that no such "other duty or charge" existed at
the time of the original binding of the item in question, as well as the
consistency of the recorded level of any "other duty or charge" with the
previously bound level, for a period of three years after the date of
entry into force of the WTO Agreement or three years after the date of
deposit with the Director-General of the WTO of the instrument
incorporating the Schedule in question into GATT 1994, if that is a
later date.
5. The recording of "other duties or charges" in the Schedules is
without prejudice to their consistency with rights and obligations under
GATT 1994 other than those affected by paragraph 4. All Members retain
the right to challenge, at any time, the consistency of any "other duty
or charge" with such obligations.
6. For the purposes of this Understanding, the provisions of
Articles XXII and XXIII of GATT 1994 as elaborated and applied by the
Dispute Settlement Under-standing shall apply.
7. "Other duties or charges" omitted from a Schedule at the time of
deposit of the instrument incorporating the Schedule in question into
GATT 1994 with, until the date of entry into force of the WTO Agreement,
the Director-General to the CONTRACTING PARTIES to GATT 1947 or,
thereafter, with the Director-General of the WTO, shall not subsequently
be added to it and any "other duty or charge" recorded at a level lower
than that prevailing on the applicable date shall not be restored to
that level unless such additions or changes are made within six months
of the date of deposit of the instrument.
8. The decision in paragraph 2 regarding the date applicable to each
concession for the purposes of paragraph 1(b) of Article II of GATT 1994
supersedes the decision regarding the applicable date taken on 26 March
1980 (BISD 27S/24).

Understanding on the Interpretation of Article XVII of the GeneralAgreement on Tariffs And Trade 1994
Members,
Noting that Article XVII provides for obligations on Members in
respect of the activities of the state trading enterprises referred to
in paragraph 1 of Article XVII, which are required to be consistent with
the general principles of non-discriminatory treatment prescribed in
GATT 1994 for governmental measures affecting imports or exports by
private traders;
Noting further that Members are subject to their GATT 1994
obligations in respect of those governmental measures affecting state
trading enterprises;
Recognizing that this Understanding is without prejudice to the
substantive disciplines prescribed in Article XVII;
Hereby agree as follows:
1. In order to ensure the transparency of the activities of state
trading enterprises, Members shall notify such enterprises to the
Council for Trade in Goods, for review by the working party to be set up
under paragraph 5, in accordance with the following working definition:
"Governmental and non-governmental enterprises, including marketing
boards, which have been granted exclusive or special rights or
privileges, including statutory or constitutional powers, in the
exercise of which they influence through their purchases or sales the
level or direction of imports or exports." This notification requirement
does not apply to imports of products for immediate or ultimate
consumption in governmental use or in use by an enterprise as specified
above and not otherwise for resale or use in the production of goods for
sale.
2. Each Member shall conduct a review of its policy with regard to
the sub-mission of notifications on state trading enterprises to the
Council for Trade in Goods, taking account of the provisions of this
Understanding. In carrying out such a review, each Member should have
regard to the need to ensure the maximum transparency possible in its
notifications so as to permit a clear appreciation of the manner of
operation of the enterprises notified and the effect of their operations
on international trade.
3. Notifications shall be made in accordance with the questionnaire
on state trading adopted on 24 May 1960 (BISD 9S/184-185), it being
understood that Members shall notify the enterprises referred to in
paragraph 1 whether or not imports or exports have in fact taken place.
4. Any Member which has reason to believe that another Member has
not adequately met its notification obligation may raise the matter with
the Member concerned. If the matter is not satisfactorily resolved it
may make a counter-notification to the Council for Trade in Goods, for
consideration by the working party set up under paragraph 5,
simultaneously informing the Member concerned.
5. A working party shall be set up, on behalf of the Council for
Trade in Goods, to review notifications and counter-notifications. In
the light of this review and with-out prejudice to paragraph 4(c) of
Article XVII, the Council for Trade in Goods may make recommendations
with regard to the adequacy of notifications and the need for further
information. The working party shall also review, in the light of the
notifications received, the adequacy of the above-mentioned
questionnaire on state trading and the coverage of state trading
enterprises notified under paragraph 1. It shall also develop an
illustrative list showing the kinds of relationships between governments
and enterprises, and the kinds of activities, engaged in by these
enterprises, which may be relevant for the purposes of Article XVII. It
is understood that the Secretariat will provide a general background
paper for the working party on the operations of state trading
enterprises as they relate to international trade. Member-ship of the
working party shall be open to all Members indicating their wish to
serve on it. It shall meet within a year of the date of entry into force
of the WTO Agreement and thereafter at least once a year. It shall
report annually to the Council for Trade in Goods. (Notes 1)
Notes 1: The activities of this working party shall be coordinated
with those of the working group provided for in Section III of the
Ministerial Decision on Notification Procedures adopted on 15 April
1994.

Understanding on the Balance-of-Payments Provisions of the GeneralAgreement on Tariffs and Trade 1994
Members,
Recognizing the provisions of Articles XII and XVIII:B of GATT 1994
and of the Declaration on Trade Measures Taken for Balance-of-Payments
Purposes adopted on 28November 1979 (BISD 26S/205-209, referred to in
this Understanding as the "1979Declaration") and in order to clarify
such provisions (Notes 1);
Notes 1: Nothing in this Understanding is intended to modify the
rights and obligations of Members under Articles XII or XVIII:B of GATT
1994. The provisions of Articles XXII and XXIII of GATT 1994 as
elaborated and applied by the Dispute Settlement Understanding may be
invoked with respect to any matters arising from the application of
restrictive import measures taken for balance-of-payments purposes.
Hereby agree as follows:
APPLICATION OF MEASURES
1. Members confirm their commitment to announce publicly, as soon as
possible, time-schedules for the removal of restrictive import measures
taken for balance-of-payments purposes. It is understood that such
time-schedules may be modified as appropriate to take into account
changes in the balance-of-payments situation. Whenever a time-schedule
is not publicly announced by a Member, that Member shall provide
justification as to the reasons therefor.
2. Members confirm their commitment to give preference to those
measures which have the least disruptive effect on trade. Such measures
(referred to in this Understanding as "price-based measures") shall be
understood to include import surcharges, import deposit requirements or
other equivalent trade measures with an impact on the price of imported
goods. It is understood that, notwithstanding the provisions of Article
II, price-based measures taken for balance-of-payments purposes may be
applied by a Member in excess of the duties inscribed in the Schedule of
that Member. Furthermore, that Member shall indicate the amount by which
the price-based measure exceeds the bound duty clearly and separately
under the notification procedures of this Understanding.
3. Members shall seek to avoid the imposition of new quantitative
restrictions for balance-of-payments purposes unless, because of a
critical balance-of-payments situation, price-based measures cannot
arrest a sharp deterioration in the external payments position. In those
cases in which a Member applies quantitative restrictions, it shall
provide justification as to the reasons why price-based measures are not
an adequate instrument to deal with the balance-of-payments situation. A
Member maintaining quantitative restrictions shall indicate in
successive consultations the progress made in significantly reducing the
incidence and restrictive effect of such measures. It is understood that
not more than one type of restrictive import measure taken for
balance-of-payments purposes may be applied on the same product.
4. Members confirm that restrictive import measures taken for
balance-of-payments purposes may only be applied to control the general
level of imports and may not exceed what is necessary to address the
balance-of-payments situation. In order to minimize any incidental
protective effects, a Member shall administer restrictions in a
transparent manner. The authorities of the importing Member shall
provide adequate justification as to the criteria used to determine
which products are subject to restriction. As provided in paragraph 3 of
Article XII and paragraph 10 of Article XVIII, Members may, in the case
of certain essential products, exclude or limit the application of
surcharges applied across the board or other measures applied for
balance-of-payments purposes. The term "essential products"shall be
understood to mean products which meet basic consumption needs or which
contribute to the Member's effort to improve its balance-of-payments
situation, such as capital goods or inputs needed for production. In the
administration of quantitative restrictions, a Member shall use
discretionary licensing only when unavoidable and shall phase it out
progressively. Appropriate justification shall be provided as to the
criteria used to determine allowable import quantities or values.
PROCEDURES FOR BALANCE-OF-PAYMENTS CONSULTATIONS
5. The Committee on Balance-of-Payments Restrictions (referred to in
this Understanding as the "Committee") shall carry out consultations in
order to review all restrictive import measures taken for
balance-of-payments purposes. The membership of the Committee is open to
all Members indicating their wish to serve on it. The Committee shall
follow the procedures for consultations on balance-of-payments
restrictions approved on 28 April 1970 (BISD 18S/48-53, referred to in
this Understanding as "full consultation procedures"), subject to the
provisions set out below.
6. A Member applying new restrictions or raising the general level
of its existing restrictions by a substantial intensification of the
measures shall enter into consultations with the Committee within four
months of the adoption of such measures. The Member adopting such
measures may request that a consultation be held under paragraph 4(a) of
Article XII or paragraph 12(a) of Article XVIII as appropriate. If no
such request has been made, the Chairman of the Committee shall invite
the Member to hold such a consultation. Factors that may be examined in
the consultation would include, inter alia, the introduction of new
types of restrictive measures for balance-of-payments purposes, or an
increase in the level or product coverage of restrictions.
7. All restrictions applied for balance-of-payments purposes shall
be subject to periodic review in the Committee under paragraph 4(b) of
Article XII or under paragraph 12(b) of Article XVIII, subject to the
possibility of altering the periodicity of consultations in agreement
with the consulting Member or pursuant to any specific review procedure
that may be recommended by the General Council.
8. Consultations may be held under the simplified procedures
approved on 19December 1972 (BISD 20S/47-49, referred to in this
Understanding as "simplified consultation procedures") in the case of
least-developed country Members or in the case of developing country
Members which are pursuing liberalization efforts in conformity with the
schedule presented to the Committee in previous consultations.
Simplified consultation procedures may also be used when the Trade
Policy Review of a developing country Member is scheduled for the same
calendar year as the date fixed for the consultations. In such cases the
decision as to whether full consultation procedures should be used will
be made on the basis of the factors enumerated in paragraph 8 of the
1979 Declaration. Except in the case of least-developed country Members,
no more than two successive consultations may be held under simplified
consultation procedures.
NOTIFICATION AND DOCUMENTATION
9. A Member shall notify to the General Council the introduction of
or any changes in the application of restrictive import measures taken
for balance-of-payments purposes, as well as any modifications in
time-schedules for the removal of such measures as announced under
paragraph 1. Significant changes shall be notified to the General
Council prior to or not later than 30 days after their announcement. On
a yearly basis, each Member shall make available to the Secretariat a
consolidated notification, including all changes in laws, regulations,
policy statements or public notices, for examination by Members.
Notifications shall include full information, as far as possible, at the
tariff-line level, on the type of measures applied, the criteria used
for their administration, product coverage and trade flows affected.
10. At the request of any Member, notifications may be reviewed by
the Commit-tee. Such reviews would be limited to the clarification of
specific issues raised by a notification or examination of whether a
consultation under paragraph 4(a) of Article XII or paragraph 12(a) of
Article XVIII is required. Members which have reasons to believe that a
restrictive import measure applied by another Member was taken for
balance-of-payments purposes may bring the matter to the attention of
the Committee. The Chairman of the Committee shall request information
on the mea-sure and make it available to all Members. Without prejudice
to the right of any member of the Committee to seek appropriate
clarifications in the course of consultations, questions may be
submitted in advance for consideration by the consulting Member.
11. The consulting Member shall prepare a Basic Document for the
consultations which, in addition to any other information considered to
be relevant, should include: (a) an overview of the balance-of-payments
situation and prospects, including a consideration of the internal and
external factors having a bearing on the balance-of-payments situation
and the domestic policy measures taken in order to restore equilibrium
on a sound and lasting basis; (b) a full description of the restrictions
applied for balance-of-payments purposes, their legal basis and steps
taken to reduce incidental protective effects; (c) measures taken since
the last consultation to liberalize import restrictions, in the light of
the conclusions of the Committee; (d) a plan for the elimination and
progressive relaxation of remaining restrictions. References may be
made, when relevant, to the information provided in other notifications
or reports made to the WTO. Under simplified consultation procedures,
the consulting Member shall submit a written statement containing
essential information on the elements covered by the Basic Document.
12. The Secretariat shall, with a view to facilitating the
consultations in the Committee, prepare a factual background paper
dealing with the different aspects of the plan for consultations. In the
case of developing country Members, the Secretariat document shall
include relevant background and analytical material on the incidence of
the external trading environment on the balance-of-payments situation
and prospects of the consulting Member. The technical assistance
services of the Secretariat shall, at the request of a developing
country Member, assist in preparing the documentation for the
consultations.
CONCLUSIONS OF BALANCE-OF-PAYMENTS CONSULTATIONS
13. The Committee shall report on its consultations to the General
Council. When full consultation procedures have been used, the report
should indicate the Committee's conclusions on the different elements of
the plan for consultations, as well as the facts and reasons on which
they are based. The Committee shall endeavour to include in its
conclusions proposals for recommendations aimed at promoting the
implementation of Articles XII and XVIII:B, the 1979 Declaration and
this Understanding. In those cases in which a time-schedule has been
presented for the removal of restrictive measures taken for
balance-of-payments purposes, the General Council may recommend that, in
adhering to such a time-schedule, a Member shall be deemed to be in
compliance with its GATT 1994 obligations. Whenever the General Council
has made specific recommendations, the rights and obligations of Members
shall be assessed in the light of such recommendations. In the absence
of specific proposals for recommendations by the General Council, the
Committee's conclusions should record the different views expressed in
the Committee. When simplified consultation procedures have been used,
the report shall include a summary of the main elements discussed in the
Committee and a decision on whether full consultation procedures are
required.

Understanding on the Interpretation of Article XXIV of the GeneralAgreement on Tariffs and Trade 1994
Members,
Having regard to the provisions of Article XXIV of GATT 1994;
Recognizing that customs unions and free-trade areas have greatly
increased in number and importance since the establishment of GATT 1947
and today cover a significant proportion of world trade;
Recognizing the contribution to the expansion of world trade that
may be made by closer integration between the economies of the parties
to such agreements;
Recognizing also that such contribution is increased if the
elimination between the constituent territories of duties and other
restrictive regulations of commerce extends to all trade, and diminished
if any major sector of trade is excluded;
Reaffirming that the purpose of such agreements should be to
facilitate trade between the constituent territories and not to raise
barriers to the trade of other Members with such territories; and that
in their formation or enlargement the parties to them should to the
greatest possible extent avoid creating adverse effects on the trade of
other Members;
Convinced also of the need to reinforce the effectiveness of the
role of the Council for Trade in Goods in reviewing agreements notified
under Article XXIV, by clarifying the criteria and procedures for the
assessment of n