1994年关税与贸易总协定（英文版）
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
1. The General Agreement on Tariffs and Trade 1994 (\
(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 ;
(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 \party\in the provisions of GATT 1994 shall be deemed to read \The references to \contracting party\and \contracting party\shall be deemed to read \country Member\and \country Member\The references to \
(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 sectoral agreements or in other fora.
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE II:1(b) OF THE GENERAL 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 \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 \
2. The date as of which \duties or charges\are bound, for the purposes of Article II, shall be 15 April 1994. \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. \
4. Where a tariff item has previously been the subject of a concession, the level of \duties or charges\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 \\well as the consistency of the recorded level of any \
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 \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 \or charge\
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 Understanding shall apply.
7. \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 \or charge\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 GENERAL AGREEMENT 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:
\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 submission 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 without 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. Membership 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.
UNDERSTANDING ON THE BALANCE-OF-PAYMENTS PROVISIONS OF THE GENERAL AGREEMENT 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 28 November 1979 (BISD 26S/205-209, referred to in this Understanding as the \Declaration\and in order to clarify such provisions ;
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 \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 \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 \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 \
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 19 December 1972 (BISD 20S/47-49, referred to in this Understanding as \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 Committee. 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 measure 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 GENERAL AGREEMENT 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 new or enlarged agreements, and improving the transparency of all Article XXIV agreements;
Recognizing the need for a common understanding of the obligations of Members under paragraph 12 of Article XXIV;
Hereby agree as follows:
1. Customs unions, free-trade areas, and interim agreements leading to the formation of a customs union or free-trade area, to be consistent with Article XXIV, must satisfy, inter alia, the provisions of paragraphs 5, 6, 7 and 8 of that Article.
Article XXIV:5
2. The evaluation under paragraph 5(a) of Article XXIV of the general incidence of the duties and other regulations of commerce applicable before and after the formation of a customs union shall in respect of duties and charges be based upon an overall assessment of weighted average tariff rates and of customs duties collected. This assessment shall be based on import statistics for a previous representative period to be supplied by the customs union, on a tariff-line basis and in values and quantities, broken down by WTO country of origin. The Secretariat shall compute the weighted average tariff rates and customs duties collected in accordance with the methodology used in the assessment of tariff offers in the Uruguay Round of Multilateral Trade Negotiations. For this purpose, the duties and charges to be taken into consideration shall be the applied rates of duty. It is recognized that for the purpose of the overall assessment of the incidence of other regulations of commerce for which quantification and aggregation are difficult, the examination of individual measures, regulations, products covered and trade flows affected may be required.
3. The \10 years only in exceptional cases. In cases where Members parties to an interim agreement believe that 10 years would be insufficient they shall provide a full explanation to the Council for Trade in Goods of the need for a longer period.
Article XXIV:6
4. Paragraph 6 of Article XXIV establishes the procedure to be followed when a Member forming a customs union proposes to increase a bound rate of duty. In this regard Members reaffirm that the procedure set forth in Article XXVIII, as elaborated in the guidelines adopted on 10 November 1980 (BISD 27S/26-28) and in the Understanding on the Interpretation of Article XXVIII of GATT 1994, must be commenced before tariff concessions are modified or withdrawn upon the formation of a customs union or an interim agreement leading to the formation of a customs union.
5. These negotiations will be entered into in good faith with a view to achieving mutually satisfactory compensatory adjustment. In such negotiations, as required by paragraph 6 of Article XXIV, due account shall be taken of reductions of duties on the same tariff line made by other constituents of the customs union upon its formation. Should such reductions not be sufficient
to provide the necessary compensatory adjustment, the customs union would offer compensation, which may take the form of reductions of duties on other tariff lines. Such an offer shall be taken into consideration by the Members having negotiating rights in the binding being modified or withdrawn. Should the compensatory adjustment remain unacceptable, negotiations should be continued. Where, despite such efforts, agreement in negotiations on compensatory adjustment under Article XXVIII as elaborated by the Understanding on the Interpretation of Article XXVIII of GATT 1994 cannot be reached within a reasonable period from the initiation of negotiations, the customs union shall, nevertheless, be free to modify or withdraw the concessions; affected Members shall then be free to withdraw substantially equivalent concessions in accordance with Article XXVIII.
6. GATT 1994 imposes no obligation on Members benefiting from a reduction of duties consequent upon the formation of a customs union, or an interim agreement leading to the formation of a customs union, to provide compensatory adjustment to its constituents.
Review of Customs Unions and Free-Trade Areas
7. All notifications made under paragraph 7(a) of Article XXIV shall be examined by a working party in the light of the relevant provisions of GATT 1994 and of paragraph 1 of this Understanding. The working party shall submit a report to the Council for Trade in Goods on its findings in this regard. The Council for Trade in Goods may make such recommendations to Members as it deems appropriate.
8. In regard to interim agreements, the working party may in its report make appropriate recommendations on the proposed time-frame and on measures required to complete the formation of the customs union or free-trade area. It may if necessary provide for further review of the agreement.
9. Members parties to an interim agreement shall notify substantial changes in the plan and schedule included in that agreement to the Council for Trade in Goods and, if so requested, the Council shall examine the changes.
10. Should an interim agreement notified under paragraph 7(a) of Article XXIV not include a plan and schedule, contrary to paragraph 5(c) of Article XXIV, the working party shall in its report recommend such a plan and schedule. The parties shall not maintain or put into force, as the case may be, such agreement if they are not prepared to modify it in accordance with these recommendations. Provision shall be made for subsequent review of the implementation of the recommendations.
11. Customs unions and constituents of free-trade areas shall report periodically to the Council for Trade in Goods, as envisaged by the CONTRACTING PARTIES to GATT 1947 in their instruction to the GATT 1947 Council concerning reports on regional agreements (BISD 18S/38), on the operation of the relevant agreement. Any significant changes and/or developments in the agreements should be reported as they occur.
Dispute Settlement
12. 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 those provisions of Article XXIV relating to customs unions, free-trade areas or interim agreements leading to the formation of a customs union or free-trade area.
Article XXIV:12
13. Each Member is fully responsible under GATT 1994 for the observance of all provisions of GATT 1994, and shall take such reasonable measures as may be available to it to ensure such observance by regional and local governments and authorities within its territory.
14. The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked in respect of measures affecting its observance taken by regional or local governments or authorities within the territory of a Member. When the Dispute Settlement Body has ruled that a provision of GATT 1994 has not been observed, the responsible Member shall take such reasonable measures as may be available to it to ensure its observance.
The provisions relating to compensation and suspension of concessions or other obligations apply in cases where it has not been possible to secure such observance.
15. Each Member undertakes to accord sympathetic consideration to and afford adequate opportunity for consultation regarding any representations made by another Member concerning measures affecting the operation of GATT 1994 taken within the territory of the former.
UNDERSTANDING IN RESPECT OF WAIVERS OF OBLIGATIONS UNDER THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Members hereby agree as follows:
1. A request for a waiver or for an extension of an existing waiver shall describe the measures which the Member proposes to take, the specific policy objectives which the Member seeks to pursue and the reasons which prevent the Member from achieving its policy objectives by measures consistent with its obligations under GATT 1994.
2. Any waiver in effect on the date of entry into force of the WTO Agreement shall terminate, unless extended in accordance with the procedures above and those of Article IX of the WTO Agreement, on the date of its expiry or two years from the date of entry into force of the WTO Agreement, whichever is earlier.
3. Any Member considering that a benefit accruing to it under GATT 1994 is being nullified or impaired as a result of:
(a) the failure of the Member to whom a waiver was granted to observe the terms or conditions of the waiver, or
(b) the application of a measure consistent with the terms and conditions of the waiver
may invoke the provisions of Article XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding.
UNDERSTANDING ON THE INTERPRETATION OF ARTICLE XXVIII OF THE GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Members hereby agree as follows:
1. For the purposes of modification or withdrawal of a concession, the Member which has the highest ratio of exports affected by the concession (i.e. exports of the product to the market of the Member modifying or withdrawing the concession) to its total exports shall be deemed to have a principal supplying interest if it does not already have an initial negotiating right or a principal supplying interest as provided for in paragraph 1 of Article XXVIII. It is however agreed that this paragraph will be reviewed by the Council for Trade in Goods five years from the date of entry into force of the WTO Agreement with a view to deciding whether this criterion has worked satisfactorily in securing a redistribution of negotiating rights in favour of small and medium-sized exporting Members. If this is not the case, consideration will be given to possible improvements, including, in the light of the availability of adequate data, the adoption of a criterion based on the ratio of exports affected by the concession to exports to all markets of the product in question.
2. Where a Member considers that it has a principal supplying interest in terms of paragraph 1, it should communicate its claim in writing, with supporting evidence, to the Member proposing to modify or withdraw a concession, and at the same time inform the Secretariat. Paragraph 4 of the \for Negotiations under Article XXVIII\adopted on 10 November 1980 (BISD 27S/26-28) shall apply in these cases.
3. In the determination of which Members have a principal supplying interest (whether as provided for in paragraph 1 above or in paragraph 1 of Article XXVIII) or substantial interest, only trade in the affected product which has taken place on an MFN basis shall be taken into consideration. However, trade in the affected product which has taken place under non-contractual preferences shall also be taken into account if the trade in question has ceased to benefit from such
preferential treatment, thus becoming MFN trade, at the time of the negotiation for the modification or withdrawal of the concession, or will do so by the conclusion of that negotiation.
4. When a tariff concession is modified or withdrawn on a new product (i.e. a product for which three years'' trade statistics are not available) the Member possessing initial negotiating rights on the tariff line where the product is or was formerly classified shall be deemed to have an initial negotiating right in the concession in question. The determination of principal supplying and substantial interests and the calculation of compensation shall take into account, inter alia, production capacity and investment in the affected product in the exporting Member and estimates of export growth, as well as forecasts of demand for the product in the importing Member. For the purposes of this paragraph, \means of a breakout from an existing tariff line.
5. Where a Member considers that it has a principal supplying or a substantial interest in terms of paragraph 4, it should communicate its claim in writing, with supporting evidence, to the Member proposing to modify or withdraw a concession, and at the same time inform the Secretariat. Paragraph 4 of the above-mentioned \for Negotiations under Article XXVIII\shall apply in these cases.
6. When an unlimited tariff concession is replaced by a tariff rate quota, the amount of compensation provided should exceed the amount of the trade actually affected by the modification of the concession. The basis for the calculation of compensation should be the amount by which future trade prospects exceed the level of the quota. It is understood that the calculation of future trade prospects should be based on the greater of:
(a) the average annual trade in the most recent representative three-year period, increased by the average annual growth rate of imports in that same period, or by 10 per cent, whichever is the greater; or
(b) trade in the most recent year increased by 10 per cent.
In no case shall a Member''s liability for compensation exceed that which would be entailed by complete withdrawal of the concession.
7. Any Member having a principal supplying interest, whether as provided for in paragraph 1 above or in paragraph 1 of Article XXVIII, in a concession which is modified or withdrawn shall be accorded an initial negotiating right in the compensatory concessions, unless another form of compensation is agreed by the Members concerned.
MARRAKESH PROTOCOL TO THE
GENERAL AGREEMENT ON TARIFFS AND TRADE 1994
Members,
Having carried out negotiations within the framework of GATT 1947, pursuant to the Ministerial Declaration on the Uruguay Round,
Hereby agree as follows:
1. The schedule annexed to this Protocol relating to a Member shall become a Schedule to GATT 1994 relating to that Member on the day on which the WTO Agreement enters into force for that Member. Any schedule submitted in accordance with the Ministerial Decision on measures in favour of least-developed countries shall be deemed to be annexed to this Protocol.
2. The tariff reductions agreed upon by each Member shall be implemented in five equal rate reductions, except as may be otherwise specified in a Member''s Schedule. The first such reduction shall be made effective on the date of entry into force of the WTO Agreement, each successive reduction shall be made effective on 1 January of each of the following years, and the final rate shall become effective no later than the date four years after the date of entry into force of the WTO Agreement, except as may be otherwise specified in that Member''s Schedule. Unless otherwise specified in its Schedule, a Member that accepts the WTO Agreement after its entry into force shall, on the date that Agreement enters into force for it, make effective all rate reductions
that have already taken place together with the reductions which it would under the preceding sentence have been obligated to make effective on 1 January of the year following, and shall make effective all remaining rate reductions on the schedule specified in the previous sentence. The reduced rate should in each stage be rounded off to the first decimal. For agricultural products, as defined in Article 2 of the Agreement on Agriculture, the staging of reductions shall be implemented as specified in the relevant parts of the schedules.
3. The implementation of the concessions and commitments contained in the schedules annexed to this Protocol shall, upon request, be subject to multilateral examination by the Members. This would be without prejudice to the rights and obligations of Members under Agreements in Annex 1A of the WTO Agreement.
4. After the schedule annexed to this Protocol relating to a Member has become a Schedule to GATT 1994 pursuant to the provisions of paragraph 1, such Member shall be free at any time to withhold or to withdraw in whole or in part the concession in such Schedule with respect to any product for which the principal supplier is any other Uruguay Round participant the schedule of which has not yet become a Schedule to GATT 1994. Such action can, however, only be taken after written notice of any such withholding or withdrawal of a concession has been given to the Council for Trade in Goods and after consultations have been held, upon request, with any Member, the relevant schedule relating to which has become a Schedule to GATT 1994 and which has a substantial interest in the product involved. Any concessions so withheld or withdrawn shall be applied on and after the day on which the schedule of the Member which has the principal supplying interest becomes a Schedule to GATT 1994.
5. (a) Without prejudice to the provisions of paragraph 2 of Article 4 of the Agreement on Agriculture, for the purpose of the reference in paragraphs 1:(b) and 1(c) of Article II of GATT 1994 to the date of that Agreement, the applicable date in respect of each product which is the subject of a concession provided for in a schedule of concessions annexed to this Protocol shall be the date of this Protocol.
(b) For the purpose of the reference in paragraph 6(a) of Article II of GATT 1994 to the date of that Agreement, the applicable date in respect of a schedule of concessions annexed to this Protocol shall be the date of this Protocol.
6. In cases of modification or withdrawal of concessions relating to non-tariff measures as contained in Part III of the schedules, the provisions of Article XXVIII of GATT 1994 and the \shall apply. This would be without prejudice to the rights and obligations of Members under GATT 1994.
7. In each case in which a schedule annexed to this Protocol results for any product in treatment less favourable than was provided for such product in the Schedules of GATT 1947 prior to the entry into force of the WTO Agreement, the Member to whom the schedule relates shall be deemed to have taken appropriate action as would have been otherwise necessary under the relevant provisions of Article XXVIII of GATT 1947 or 1994. The provisions of this paragraph shall apply only to Egypt, Peru, South Africa and Uruguay.
8. The Schedules annexed hereto are authentic in the English, French or Spanish language as specified in each Schedule.
9. The date of this Protocol is 15 April 1994.
[The agreed schedules of participants will be annexed to the Marrakesh Protocol in the treaty copy of the WTO Agreement.]
1994年关税与贸易总协定
1．1994年关税与贸易协定包括：
(a)作为联合国贸易及就业会议第二届筹委会通过的最后文件之附件：1947年10月30日的关税与贸易总协定之各项规定(不包括临时适用议定书)，及其在建立WTO的协议生效之前所实施的经核准修正和修订的法律文件文本。
(b)在建立WTO的协议生效之前，根据1947年关贸总协定生效的下列法律文件： (1)有关关税减让的议定书或证明书；
(2)加入议定书(不包括(a)有关临时适用或撤销临时适用的规定，(b)与议定书现行立法不相抵触的最大程度上临时适用1947年关贸总协定第二部分的规定)；
(3)在建立WTO的协议生效之日仍在生效约根据1947年关贸总协定第二十五条授予的豁免义务的决定； (4)1947年关贸总协定缔约方全体作出的其他决定。 (c)以下各项谅解：
(1)1994年关税与贸易总协定关于解释第二条第1款(b)项的谅解；
①本规定范围内的豁免义务在1993年12月15日MTN/FA文件第二部分第11和12页中的脚注7和1994年3月21日 MTN/FA更正6文件中列明。在1993年12月15日以后和建立WTO的协议生效之日以前，部长会议第一届会议上应对本组定所包括的豁免义务的清单予以修订，增加按1947年关贸总协定授予豁免义务，删除届时期满的豁免义务事项。
(2)1994年关税与贸易总协定关于解释第十七条的谅解； (3)1994年关税与贸易总协定关于国际收支条款的谅解； (4)l994年关税与贸易总协定关于解释第二十四条的谅解； (5)1994年关税与贸易总协定关于豁免义务的谅解； (6)1994年关税与贸易总协定关于解释第二十八条的谅解； (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)1994年关贸总协定提及的“缔约方”应改为“成员”。提及的“欠发达缔约方”和“发达缔约方”，应改为“发展中国家成员”和“发达国家成员”。提及的“执行秘书”，应改为“世界贸易组织总干事”。 (b)1994年关贸总协定中第十五条第1款、第十五条第2款、第十五条第8款、第三十八条以及第十二条、第十八条附加的注释，和1994年关贸总协定第十五条第2款、第十五条第3款、第十五条第6款、第十五
条第7款、第十五条第9款中关于外汇特别协定的规定中所指的缔约方全体联合行动，应指世界贸易组织。1994年关贸总协定各条指定给缔约方全体联合行动的其他职责，应由部长会议分配。 (c)(1)1994年关贸总协定，其英文、法文和西班牙文文本应具有同等效力。 (2)1994年关贸总协定法文本，应对照MTN.TNC/41文件附件A中词语加以核准。
(3)1994年关贸总协定西班牙文的正本，应是《基本文件选编》第4卷中的文本，但应对照MTN.TNC/41附件B中的词语加以核准。
3．(a)一成员在其成为1947年关贸总协定缔约方以前，根据当时颁布的强制性法律，为禁止在各国领水内的港点之间或在专属经济区水域内使用、销售或租赁外国制造或外国重建的商业船只所采取的措施，可不适用1994年关贸总协定第二部分的规定。此项例外适用于(1)此项法律的不相符规定继续有效或及时延期；(2)此项法律的不相符规定的修订，该修订程度不减少与1994年关贸总协定第二部分规定的相符程度；此项例外应限于在建立WTO的协议生效之日以前，业经通知或列出的上述法律项下所采取的措施。若此项法律的修改已达到减少1994年关贸总协定第二部分的相符程度时，可不再属于本款的范围。
(b)部长会议应在建立WTO的协议生效之后不迟于5年的时间内审查此项例外，从此以后，只要该项例外继续有效，而且创造例外的必需条件仍然存在，应每隔2年审查一次。
(c)一成员应将此项例外范围内采取的措施每年递交一份具体的统计通知，通知须包括5年为期的实际的和期望的有关船只交付的浮动平均数，以及在例外范围内关于有关船只的使用、销售、租赁或修理的其他信息。
(d)一成员认为此项例外的执行，能证明对等和有比例地限制在援引例外的成员领土内所制造船只的使用、销售、租赁或修理合理性时，应允许引进该限制，但要事先通知部长会议。
(e)此项例外应不损害经部门协议或其他形式谈判的该例外范围内有关该法律具体方面的决议。
GATT关于解释
《1994年关税与贸易总协定》第二条第1款(b)的谅解
各成员在此协议如下：
1.为确保第二条第1款(b)产生的法律权利和义务的透明度，该条款所指的对约束性关税项目 征收的任何“其他税费”的性质及水平应在1994年GATT所附的适用于该关税项目的减让明细 表中载明。各成员理解此类载明并不改变“其他税费”的法律性质。
2.就第二条而言，“其他税费”的约束日期为1994年4月15日。因而，“其他税费”应按该 日期适用的水平载入减让明细表。对于每减让随后的重新谈判或每一新减让的谈判；关税项 目的适用日期应为新减让
载于适当的明细表之日。但是，有关任何特定关税项目的减让首次 载入1947年GATT或1994年GATT的文件日期，亦应继续载入活页的第6栏。
3.“其他税费”应在所有关税义务方面予以载入。
4.如果某一关税项目曾被列为减让对象，则载入适当明细表的“其他税费”水平不应高于该 减让首次载入明细表时达到的水平。但在WTO协议生效后的三年时间内，或在将该明细表纳 入1994年GATT的文件交存WTO总干事之日后的三年，如该日期在后的话，则该水平将开放供 任何成员以有关项目最初受约束时不存在此类“其他税费”为理由，对某一“其他税费”的 存在以及任何“其他税费”的载入水平与以前的约束性水平一致提出异议。
5.除受第4款的影响外，“其他税费”的载入明细表并不损害其与1994年GATT项下权利与义 务的一致性。所有成员保留权力于任何时候对任何“其他税费”与此类义务是否一致提出异议。
6.就本谅解而言，《争端解决谅解》所详述和适用的1994年GATT第二十二条和第二十三条 应予适用。 7.在将有关明细表载入1994年GATT的有关文件交存，在WTO协议生效之前1947年GATT缔约方全体的总干事或其后WTO总干事时，如果明细表中漏载“其他税费”不再载入明细表中；低 于适用通行水平载入的任何“其他税费”不应再恢复到原来水平，除非此类补载或变更在交 存文件后的六个月内作出。 8.第2款中为1994年GATT第二条第1款(b)之目的的而就适用于每一减让的日期作出的决议，取代1980年3月26日关于适用日期作出的决议(BISD24S/24)。
GATT关于解释
《1994年关税贸易总协定》第十七条的谅解
各成员：
注意到第十七条规定各成员就有关第十七条第1款所指的国营贸易企业活动所承担的义务，要求符合1994年GATT对影响私营贸易商进出口的政府措施规定的非歧视待遇的一般原则；进而注意到各成员在影响国营贸易企业的政府措施方面负有1994年GATT规定的义务；认识到本谅解不违背第十七条规定的实质纪律； 特此协议如下：
1.为确保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，以便由按 照第5款规定成立的工作组根据下列定义进行审查；“被授与排他或特殊权利或特权，包括法定或设定权力的政府和非政府企业，包括市场营销 机构。在行使此类权利时，它们通过购买或销售影响进口或出口的水平或方向。”这一通知要求不适用于供政府使用或由上述企业使用且不以其他方式转售或用于生产供销售 的商品而立即消费或最终消费的产品进口。
2.各成员应在考虑本谅解规定的同时，对其有关向货物贸易理事会提交国营贸易企业的政策 进行审查。审查时，各成员应注意确保通知中尽可能具有最大透明度的需要，以便清楚地评 价被通知企业的经营方式及其经营对国际贸易的影响。
3.通知应按照1960年5月24日通过的国营贸易问题调查表进(BISD9S/184-185)。各成员理解到无论进口或出口是否实际发生，各成员均应通知第1款所指的企业。
4.任何成员如有理由相信另一成员未适当地履行其通知义务，可就此向该成员提出。如该事宜未得到圆满解决，则可向货物贸易理事会提出反通知以供根据第5款规定成立的工作组审议，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查通知与反通知。根据审查结果且在不违背第十七 条第4款(c)的情况下，货物贸易理事会可就有关通知是否适当以及是否需要进一步提供情况 提出建议。工作组亦应根据收到的通知审查上述国营贸易问题调查表是否适当以及按照第1 款规定被通知国营贸易企业的范围。它还应制表说明与第十七条之目的可能相关的政府和企业之间的关系种类以及这些企业所从事的活动种类。各成员理解秘书处应向工作组提供一份 国营贸易企业从事有关国际贸易经营的一般背景材料。工作组的成员资格应向表明愿意据此服务的所有成员开放。它应在WTO协议生效后一年之内且此后每年至少召开一次。工作组应每年向货物贸易理事会提出汇报。
GATT1994关于国际收支的谅解
各成员：
认识到1994年关贸总协定第十二条、第十八条第2款和1979年11月28日通过的“为收支平衡 目的而采取的贸易措施的宣言”(BISD26S/205-209)，下称“1979年宣言”)的规定，为澄清这些规定。兹同意如下：
措施的运用
1.各成员确认，他们承诺应尽快公布其取消以国际收支为目的而采取的限制进口措施的时间表，这些时间表，不言自明，可结合国际收支的变化情况适当加以修改。如某成员任何时候 都未公布时间表，该成员应为此提供正当的理由，说明原因。
2.各成员确认，承诺优先使用对贸易不利影响最少的措施。这些措施(以下称为“价格机制措施”)应包括进口附加税、进口押金要求，或对进口货物价格有影响的其他同等措施。大家理解，尽管有第二条的规定，但为国际收支目的而采取的价格机制措施，成员在使用时可 以超出减让表上订定的关税。此外，该成员对价格机制措施超出约束关税的幅度，必须按本 谅解的通知程序分别明确地加以说明。
3.成员们必须力求避免为国际收支为目的的实施新的数量限制，除非国际收支出现紧急情况价格机制措施
不能抑制对外支付的急剧恶化。在这些情况下，采取数量限制的成员，则应提出正当的理由，说明价格机根措施不是处理国际收支状况的恰当手段保持数量限制的成员，必须在随后的磋商中说明大量地减少这种限制措施的次数这些限制措施的效果所取得的进展。应该认识到，因国际收支目的采取的限制进口措施，对同一种产品只能采用一种形式。
4.成员们确认，以国际收支目的而采取的限制进口措施只能用来控制进口总水平，而不能超出缓和改善国际收支状况所需要的程度。为使任何伴随性的保护作用减到最小，必须以一种 透明的方式实施限制。进口成员当局必须提供充分的正当理由说明，用来决定哪些产品受限制的标准。如在第十二条第3款和第十八条第10款中规定的那样，就某些必需品来说，各成 可排除或限制使用征收跨境的附加税，或者排除或限制用于为国际收支目的而采取的其他措施。必需品这个词应被理解为满足基本消费需要的产品或有助于该成员致力于改善其国际收支情况诸如资本货物或生产所需的投入物之类的产品。在数量限制的管理中，只有在不可避免时，成员才可使用任意许可制，并应逐步取消，用以决定允许进口的数量和价值的标准，必须提供适当的理由。
国际收支磋商的程序
5.国际收支限制委员会(下称“委员会”)将安排磋商，以便审议所有以国际收支为目的而采取的限制进口措施。委员会向所有愿参加委员会的成员开放。委员会将遵照1970年4月28日通过的程序(BISD18S/48-53，下文称为“全面磋商程序”)，但以下面的规定为准。
6.一成员如果采用新的限制或通过实质性强化措施以提高其现有的限制总水平，他必须在实施这些措施的4个月内同委员会进行磋商。采取这些措施的成员，可以根据情况，分别要求按第十二条第4款(a)或第十八条第12款(a)的规定进行的磋商。如果没有提出这样的要求，委员会主席应邀请该成员举行这种磋商。磋商中可审议的要求，应特别包括以国际收支目的而采取的各种新型限制措施，限制水平的提高，限制措施所包括的产品的范围的扩大。
7.为国际收支目的而采取的所有制，必须按第十二条第4款(b)项或第十八条第12款(b)项的规定接受委员会定期审议，并按照参与与磋商的成员可能对磋商时间作变动达成的协议，或按照总理事会可能推荐的任何特别审议程序办理。
8.最不发达国家成员，或按先前磋商中已提交给委员会的时间表而正力求自由化的发展中国家成员，其磋商可按1972年12月19日通过的简化程序(以下简称“简化磋商程序”)举行。当 发展中国家成员的贸易政策审议的预定日期与为磋商确定的日期在同一公历年时，其磋商也可按简化磋商程序举行。在这种情况下，是否应当举行全面磋商的决定，要以1979年宣言第8款中所列出的因素为基础来作出。除了最不发达国家成员这种情况外，按简化磋商程序举行的磋商，不得连续超过两次。
通知与文件
9.一成员实施或改变以国际收支为目的而采取的限制进口措施，以及对第1款中所宣布的取 消那些措施的时间表的改动，都必须通知总理事会。重大变动必须在变动宣布之日30天前或不晚于30天通知总理事会。各成员必须每年向秘书处提交一份综合通知书，包括法律、规定、政策文件或政府公告等方面的变动情况，供各成员审阅。通知书应包括尽可能全面的情况，如关税水平、限制措施类型、措施的实施准则、受影响的产品的范围及贸易流量。
10.委员会可以根据任何成员的要求对通知书进行审议。审议只限于澄清通知提出的具体问题，或者检查属第十二条第4款(a)项或第十八条第12款(b)项规定的那种磋商是否需要。各成员有理由认为一成员因国际收支原因而采取了一项限制进口措施，可以提请委员会注意此事，委员会主席应要求提供该项措施的情况，并使全部成员了解。在不影响委员会成员在磋商过程中要求适当澄清事实的权利前提下也可以预先提出问题，以供磋商成员考虑。
11.磋商成员必须为磋商准备一个基本文件，该文件除了其他有关情况外，还应该包括：
(a)国际收支状况和前景的情况，包括对国际收支状况有联系的国内外因素，以及为在可靠持久基础上恢复平衡而采取的各项国内政策措施。
(b)对国际收支目的而采取的限制措施的全面描述，包括它们的法律根据和为减少伴随的保护作用所采取的步骤。
(c)上次磋商根据委员会的决定放宽进口限制所采取的措施。
(d)取消和逐步放松剩下的限制措施的计划。向世界贸易组织提交的其他通知或报告中提供的有关情况，也可作为参考。在简化磋商程序的磋商中，该磋商成员必须提交一份包括基本文件主要内容的书面声明。 12.为便于委员会磋商，秘书处应准备一份事实方面的背景文件，以处理磋商计划中的各方 面问题。对于发展中国家成员，秘书处的文件应该包括该磋商国家的外部贸易环境对它的国际收支状况和前景的影响的有关背景和分析材料。根据发展中国家成员的要求，秘书处的技术援助机构将协助准备磋商文件。
国际收支磋商的结论
13.委员会必须向总理会报告磋商情况。若使用全面磋商程序，该报告应当阐明委员会对磋商计划中各个问题的结论，同时，对作为这些结论基础的事实和理由予以说明，委员会应当力求在其结论中把促进执行的推荐性意见第十二条、第十八条第2款1979年宣言及本谅解包括进去。在取消以国际收支目的而采取的措施的时间表提出后，总理事会可以根据这一时间表，认定该成员后履行了1994年关贸总协定义务。总理事会提出具体推荐性意见后，各成员的权利和义务将由这些意见来评定。在缺乏具体建议供总理事会提出推
荐性意见的情况下，委员会的结论应当载明在委员会上所发表的不同观点。当使用简化磋商程序时，该报告必须含有委员会讨论主要问题的纪要和是否需用全面磋商程序的决定。
GATT1994 关于解释第二十四条的谅解
成员们：
考虑到1994年关贸总协定第二十四条的规定：
认识到自1947年关贸总协定成立以来，关税同盟和自由贸易区在数量和重要性上都有了极大的增加，并覆盖了当今世界贸易的重要部分；
认识到成员之间的经济对这种协议的更紧密结合可能对扩大世界贸易作出贡献；同时认识到如果组成地区之间税收和其他限制性商业规定的消除，扩展至所有贸易，这样的贡献将会增加，但如果主要贸易部门被排除在外，这类贡献则会减少；重申此类协议的目的应当是促进组成地区之间的贸易，并且不增加其他成员与这些地区之间的贸易壁垒；在组成或扩大其区域时，此类协议的成员应在最大可能程度上避免对其他成员的贸易造成不利的影响；
同时确信通过澄清新签或扩大的协议的标准和程序，和增进所有第二十四条项上协议的透明度而言，有需要加强货物贸易理事会对审查第二十四条所宣告的各协议的有效作用； 认识到需对关贸总协议第二十四条第12款下各成员的义务达成共识； 同意如下：
1.关税同盟、自由贸易区和导致组成关税同盟或自由贸易区的临时协议，为了与第二十四条 相一致，在其他事情之外，必须符合该条第5款、第6款、第7款、第8款的规定。 第二十四条第5款
2.根据第二十四条第5款(a)项，对一关税同盟组成之前或以后关税的一般征收方式和所适用的其他商业规定的评估，在关税和费用方面，应基于加权平均税率及所征收关税的总体评估。这一评估应根据关税同盟提供的前一有代表性时期的进口统计数据，按税号价值和数量以及世界贸易组织的原产国分类进行。秘书处应根据乌拉圭回合多边贸易谈判评估关税出价所用方法，计算加权平均税率和所征关税。为此目的，所予考虑的税率应是已适用的税率。认识到对其他商业规定数量估算和总量测定的困难，而又要对其影响作出总体评价，因此，可以要求检查每项措施、规定，所涉及的产品以及受影响的贸易流量。 3.第二十四条第5款(c)项所指“合理的时限”在例外情况下才允许超过10年，当一项临时协 议缔约方的成员认为10年不够而需更长时间时，则应向货物贸易理事会作出充分解释。 第二十四条第6款
4.当一成员组建关税同盟，建议提高约束税率时，必须遵守第二十四条第6款所规定的程序。关于这一点，成员们重申了第二十八条规定的程序，即在1980年11月18日通过的准则(BIS D275/26-28)和1994年关贸总协定关于解释第二十八条的谅解中作了详细规定的程序必须在为组建关税同盟或签订一项导致组建关税同盟的临时协议而修改或撤回关税减让前必须开始。
5.应以诚信方式进行谈判，以达成双方满意的补偿办法。如第二十四条第6款所要求，在这类谈判中，应适当考虑关税同盟组建后，其内部其他成员在同一税号下产品的减税。如果这类减税未足以提供必要的补偿调整，关税同盟将提供补偿，即对其他税号下的产品减税。在修改的撤回约束关税中拥用谈判权的成员应考虑这类补偿。如果这一补偿调整仍不能接受，则应继续谈判，倘若尽管作出了这类努力，根据1994年关贸总协定解释第二十八条的谅解个性过的第二十八条，谈判自开始并在一合理阶段内未能就补偿调整达成一致，关税同盟应可以修改或撤销减让；受影响的成员方也可按照第二十八条撤回实质上相同的减让。 6.1994年关贸总协定对因组建关税同盟或签订一项导致组建关税同盟临时协议，而从减税中获益的成员，不要求向同盟内部成员提供补偿调整的义务。
关税同盟和自由贸易区的审议
7.所有根据第二十四条第7款(a)项作出的通知，应由一工作组根据1994年关贸总协定有关条款和本谅解的第1款予以审议。工作组应就审议结论向货物贸易理事会提交一份报告，当货物贸易理会认为适宜时可向各成员提出适当建议。
8.关于临时协议，工作组可以在报告中就拟议完成组建关税同盟或自由贸易区的时间框架和提出适当建议。如有必要工作组可或临时协议作进一步审议。
9.一项临时协议的成员应将协议中所包含的计划和时间表的实质性变化通知货物贸易理事会，若有要求，应由理事会审议这种变化。
11.若根据第二十四条第7款(a)项所通知的一项临时协议未订入一项计划和时间表，与第二十四条第5款(c)项相反，工作组应在其报告中建议提出此类计划和时间表的，如果有关成员不准备根据这些建议修改草协议，则根据具体情况即不应维持或实施这种协议。其后对这些建议的执行的审议也应作出相应规定。 11.关税同盟和自由贸易区组成成员应定期向货物贸易理事会，即如同1947年关贸总协定缔约方全体(BISD18S/38)指示其理事会报告区域协议那样，报告有关协议的运行情况。协议中有任何巨大变化和(或)发展，都必须报告。
争端解决
12.由于因适用第二十四条关于关税同盟、自由贸易区或导致组建关税同盟的自由贸易区的临时协议的规定
而引起的争端，可适用由争端解决谅解所制定和适用的1994年关贸总协定第二十二条和第二十三条的规定。
第二十四条第12款
13.根据1994年关贸总协定，任一成员应充分负责遵守1994年关贸总协定的所有条款，并应采取能够办到的合理措施，保证区域或地方政府和当局在其辖区内遵守这些条款。
14.对一方领土内由区域或地方政府或当局采取的影响遵守的措施，可适用由争端解决所制定和适用的1994年关贸总协定第二十二条和第二十三条。当争端解决机构判定1994年关贸总协定条款未被遵守，负有责任的成员应采取尽可能合理措施以保证其遵守。对难以保证此类遵守的情况，则应适用有关补偿和中止减让或其他义务的条款。
15.每一成员保证对另一成员在前者地区内采取了影响1994年关贸总协定运行的有关措施的意见，予以同情的考虑，并提供足够的协商机会。
关于免除《1994年关税与贸易总协定》项下义务的谅解
各成员特此协议如下：
1.要求免除或延长现有的免除义务的申请应说明成员计划采取的措施、寻求达到的具体政策目标以及采取符合1994年GATT项下义务的措施不能达到其政策目标的原因。
2.除非按照上述程序及WTO协议第九条规定的程序予以延长，在WTO协议生效之日有效的任何免除均应在其期满之日或WTO协议生效之日后两年终止，以先出现者为准。
3.任何成员认为因下列原因导致其在1994年GATT下应得的利益被取消或受到损害时： (a)被授予免除的成员没有遵守免除条件，或 (b)适用了符合免除条件的措施，
可授用由《争端解决谅解》所详述和适用的1994年GITT第二十三条的规定。
《GATT 1994》关于解释第二十八条的谅解
成员们同意如下：
1.为修改或撤回一项减让之目的，在其总出口中，具有最高出口份额的产品受减让影响(即进入修改或撤销减让国市场的出口产品)的成员，若未如第二十八条第1款规定已经享有最初谈判权或主要供应者利益，应被视为享有主要供应者利益。各成员同意，本款自建立WTO协议生效起5年后，应由货物贸易理事会审议，以确定这一标准在保证中小出口成员谈到权的重新分配上是否使用得良好。如果情况并非如此，则应考虑
做些改进，包括根据可以得到的可靠资料和数据，订立一个受减让影响的产品与该产品出口到的所有市场的比率，为基础的标准。
2.当一成员认为，根据第1款，它享有主要供应利益，它应将其书面要求，连同足够的证据，通知计划修改或撤回某一减让的成员，同时通知世界贸易组织秘书处。1980年11月10日通过的第二十八条谈判程序(BISD 27S/26-28)的第4款应适用于这些情况。
3.在决定各成员是否享有主要供应者利益(不论是按上述第1款规定或关贸总协定第二十八条第二款规定)或是实质利益时，只应考虑在最惠国基础上发生的受影响产品的贸易。但是对根据非契约性优惠而发生的受影响产品的贸易，在谈判修改或撤销减让时或谈判结束会发生这样的情况，即如果涉及的贸易不再从优惠待遇中获得利益，而变为最惠国贸易，则也应予以考虑。
4.一项新产品(即无法提供3年贸易统计数字的产品)的关税减让要修改或撤销时，对该产品所在或曾在的税号享有初谈权的成员，应视为在减让中享有初谈权。确定主要供应者利益和实质利益以及计划补偿时，应特别考虑受影响产品在出口成员的生产能力，投资和估计的出口增长时，以及该产品在进口成员的预计的需求。为本段之目的，“新产品”理解为包括从现行税号中细分出的税目。
5.当一成员根据第4款，认为其享有主要供应者利益或实质利益时，它应将其书面要求，以 及佐证的依据，通知计划修改或撤回某一关税减让的成员，同时通知世界贸易组织秘书处。 第二十八条谈判程序的第4款需适用于这些情况。
6.当一项不加限制的关税减让的一项关税定额所代替时，缘此所作的补偿额应超过因减让或 更改而实质受到影响的贸易额。计算补偿的基础应是超出该定额水平的将来预期贸易的数额 。不言而喻，将来预期贸易额的计算，应以下述二者中较大的一数为基础。
(a)有代表性的最近三年期间每年平均贸易额，加以同期贸易的年增长率，或各数中较大数 额上加10%；或
(b)最近一年的贸易额加10%
一成员的补偿责任在任何情况下不应超出因完全撤回减让而承担的责任。
7.任何成员，在已经更改或撤回的减让中，无论如上述第1款或按第二十八条第1款规定那样 ，享有主要供应者利益的，应在补偿减让中给予最初谈判权，除非有关成员同意用另一种方式补偿。
GATT1994马拉喀什议定书
各成员：
已进行在1947年GATT框架内的谈判，根据乌拉圭回合《部长宣言》，
特此协议如下：
1.附于本议定书的有关某一成员的明细表，自WTO协议对该成员生效之日起，应成为1994年G ATT关于该成员的明细表。
2.除成员的明细表中另有规定者外，每一成员同意的关税削减应按五次等量的税率削减实施。第一次的削减应在WTO协议生效之日有效，随后的每次削减应在以后每年的1月1日有效，且最终税率应在不迟于WTO协议生效之日后四年生效。除非其明细表中另有规定外，在WTO协议生效后接受WTO协议对该成员生效之日，应使与根据前句规定有义务在随后一年的1月1日生效的税率削减一起发生的所有税率削减生效，以及使适用于前句所述的明细表的所有剩余的税率削减发生效力。每一阶段削减后的税率应四舍五入进到第一位小数。至于《农业协议》第二条规定的农产品，可按明细表有关部分的规定进行削减。
3.本议定书所附明细表中包括的减让和承诺的实施，经请求可由各成员进行多边审查。此规 定将不损害WTO协议附件一A中的协议所规定的成员权利和义务。
4.在本议定书所附关于成员的明细表根据第1款规定成为1994年GATT的明细表之后，该成员 应随时对该明细表中主要供应商系任何另一个乌拉圭拒绝或撤销减让。但在采取此类行动之 前，必须书面通知货物贸易理事会拒绝或撤销减让，并经请求已与任何要求其有关明细表已 成为1994年GATT明细表之一且在所涉产品中具有实质性利益的成员进行协商。所拒绝或撤销的任何减让应在具有主要供应利益成员的明细表成为1994年GATT明细表之日和以后予以适用。
5.(a)在不违背《农业协议》第四条第2款规定的情况下，就1994年GATT第二条第1款(b)和第1款(c)所指的该协议日期而言，本议定书所附减让表中规定的属于减让对象的每一产品的适用日期应为本议定的日期。
(b)就1944年GATT第二条第6款(a)所指的该协议日期而言，本议定书所附减让表的适用日期为本议定书的日期。
6.在减让的修改或撤销涉及明细表第三部分所含的非关税措施时，应适用1994年GATT第二十八条规定的和1980年11月10日通过的“第二十八条项下谈判程序”(BISD27S/26-28)。本规定不损害1994年GATT规定的成员权利和义务。
7.在本议定书所附的明细表对任何产品的待遇不如WTO协议生效前1947年GATT明细表对该产品的待遇时，与该明细表有关的成员应被认为已采取1947年GATT或1994年GATT第二十八条有关规定所需的其他适当行动。本款规定仅适用于埃及、秘鲁、南非和乌拉圭。
8.本议定书所附明细表根据每一明细表的规定，其英文、法文或西班牙文均为正式文本。 9.本议定书的日期为1994年4月15日。
（参加国同意的明细表将附于WTO协议条约文本的马拉喀什议定书。）
GATT1994中英
