The General Agreement on Tariffs and Trade (GATT 1947)

　　CONTENTS 目錄

　　Part I第一部分

　　Article I: General Most-Favoured-Nation Treatment 第一條 一般最惠國待遇

　　Article II: Schedules of Concessions第二條 減讓表

　　Part II第二部分

　　Article III: National Treatment on Internal Taxation and Regulation

　　第三條 國內(nèi)稅與國內(nèi)規(guī)章的國民待遇

　　Article IV: Special Provisions relating to Cinematograph Films 第四條 有關(guān)電影片的特殊規(guī)定

　　Article V: Freedom of Transit 第五條 過境自由

　　Article VI: Anti-dumping and Countervailing Duties 第六條 反傾銷稅和反貼補(bǔ)稅

　　Article VII: Valuation for Customs Purposes 第七條 海關(guān)估價(jià)

　　Article VIII: Fees and Formalities connected with Importation and Exportation

　　第八條 規(guī)費(fèi)和輸出入手續(xù)

　　Article IX: Marks of Origin 第九條 原產(chǎn)國標(biāo)記

　　Article X: Publication and Administration of Trade Regulations

　　第十條 貿(mào)易條例的公布和實(shí)施

　　Article XI: General Elimination of Quantitative Restrictions 第十一條 數(shù)量限制的一般取消

　　Article XII: Restrictions to Safeguard the Balance of Payments

　　第十二條 為保障國際收支而實(shí)施的限制

　　Article XIII: Non-discriminatory Administration of Quantitative Restrictions

　　第十三條 非歧視地實(shí)施數(shù)量限制

　　Article XIV: Exceptions to the Rule of Non-discrimination 第十四條 非歧視原則的例外

　　Article XV: Exchange Arrangements 第十五條 外匯安排

　　Article XVI: Subsidies第十六條 貼補(bǔ)

　　Section A Subsidies in General 第一節(jié) 一般貼補(bǔ)

　　Section B Additional Provisions on Export Subsidies第二節(jié) 對出口貼補(bǔ)的附加規(guī)定

　　Article XVII: State Trading Enterprises 第十七條 國營貿(mào)易企業(yè)

　　Article XVIII: Governmental Assistance to Economic Development

　　第十八條 政府對經(jīng)濟(jì)發(fā)展的援助

　　Article XIX: Emergency Action on Imports of Particular Products

　　第十九條 對某些產(chǎn)品的進(jìn)口的緊急措施

　　Article XX: General Exceptions 第二十條 一般例外

　　Article XXI: Security Exceptions 第二十一條 安全例外

　　Article XXII: Consultation 第二十二條 協(xié)商

　　Article XXIII: Nullification or Impairment 第二十三條 利益的喪失或損害

　　Part III第三部分

　　Article XXIV: Territorial Application Frontier Traffic Customs Unions and Free-trade Areas

　　第二十四條 適用的領(lǐng)土范圍棗邊境貿(mào)易棗關(guān)稅聯(lián)盟和自由貿(mào)易區(qū)

　　Article XXV: Joint Action by the Contracting Parties 第二十五條 締約國的聯(lián)合行動

　　Article XXVI: Acceptance, Entry into Force and Registration

　　第二十六條 本協(xié)定的接受、生效和登記

　　Article XXVII: Withholding or Withdrawal of Concessions 第二十七條 減讓的停止或撤銷

　　Article XXVIII: Modification of Schedules 第二十八條 減讓表的修改

　　Article XXVIII bis: Tariff Negotiations 第二十八條 附加關(guān)稅談判

　　Article XXIX: The Relation of this Agreement to the Havana Charter

　　第二十九條 本協(xié)定與哈瓦那憲章的關(guān)系

　　Article XXX: Amendments 第三十條 本協(xié)定的修正

　　Article XXXI: Withdrawal 第三十一條 本協(xié)定的退出

　　Article XXXII: Contracting Parties 第三十二條 締約國

　　Article XXXIII: Accession 第三十三條 本協(xié)定的加入

　　Article XXXIV: Annexes 第三十四條 附件

　　Article XXXV: Non-application of the Agreement between Particular Contracting Parties

　　第三十五條 在特定的締約國之間不適用本協(xié)定

　　Part IV: Trade and Development第四部分 貿(mào)易和發(fā)展

　　Article XXXVI: Principles and Objectives 第三十六條 原則和目的

　　Article XXXVII: Commitments 第三十七條 承諾的義務(wù)

　　Article XXXVIII: Joint Action 第三十八條 聯(lián)合行動

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

　　Being desirous of contributing to these objectives by entering into reciprocal and mutually advantageous arrangements directed to the substantial reduction of tariffs and other barriers to trade and to the elimination of discriminatory treatment in international commerce,

　　Have through their Representatives agreed as follows:

　　締約各國政府認(rèn)為在處理它們的貿(mào)易和經(jīng)濟(jì)事業(yè)的關(guān)系方面，應(yīng)以提高生活水平，保證充分就業(yè)、保證實(shí)際收入和有效需求的巨大持續(xù)增長、擴(kuò)大世界資源的充分利用以及發(fā)展商品的生產(chǎn)與交 換為目的，切望達(dá)成互惠互利協(xié)議，導(dǎo)致大幅度地削減關(guān)稅和其他貿(mào)易障礙，取消國際貿(mào)易中的歧 視待遇，以對上述目的作出貢獻(xiàn)，經(jīng)各國代表談判達(dá)成如下協(xié)議：

　　第一部分Part I

　　Article I: General Most-Favoured-Nation Treatment 第一條 一般最惠國待遇

　　1. With respect to customs duties and charges of any kind imposed on or in connection with importation or exportation or imposed on the international transfer of payments for imports or exports, and with respect to the method of levying such duties and charges, and with respect to all rules and formalities in connection with importation and exportation, and with respect to all matters referred to in paragraphs 2 and 4 of Article III,any advantage, favour, privilege or immunity granted by any contracting party to any product originating in or destined for any other country shall be accorded immediately and unconditionally to the like product originating in or destined for the territories of all other contracting parties.

　　在對輸出或輸入、有關(guān)輸出或輸入及輸出入貨物的國際支付轉(zhuǎn)帳所征收的關(guān)稅和費(fèi)用方面，在征收上述關(guān)稅和費(fèi)用的方法方面，在輸出和輸入的規(guī)章手續(xù)方面，以及在本協(xié)定第三條第二款及第四款所述事項(xiàng)方面，一締約國對來自或運(yùn)往其他國家的產(chǎn)品所給予的利益、優(yōu)待、特權(quán)或豁免，應(yīng)當(dāng)立即無條件地給予來自或運(yùn)往所有其他締約國的相同產(chǎn)品。

　　2. The provisions of paragraph 1 of this Article shall not require the elimination of any preferences in respect of import duties or charges which do not exceed the levels provided for in paragraph 4 of this Article and which fall within the following descriptions:

　　(a) Preferences in force exclusively between two or more of the territories listed in Annex A, subject to the conditions set forth therein;

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

　　(c) Preferences in force exclusively between the United States of America and the Republic of Cuba;

　　(d) Preferences in force exclusively between neighbouring countries listed in Annexes E and F.

　　任何有關(guān)進(jìn)口關(guān)稅或費(fèi)用的優(yōu)惠待遇，如不超過本條第四款規(guī)定的水平，而且在下列范圍以內(nèi)，不必按本條第一款的規(guī)定予以取消：

　　(甲)本協(xié)定附件一所列兩個或兩個以上的領(lǐng)土之間專享的現(xiàn)行優(yōu)惠待遇，但以不違反這個附件所訂的條件為限;

　　(乙)本協(xié)定附件一、附件二和附件三所列已于1939年7月1日以共同主權(quán)、保護(hù)關(guān)系或宗主權(quán)互相結(jié)合的兩個或兩個以上的領(lǐng)土之間專享的現(xiàn)行優(yōu)惠待遇，但以不違反這些附件所訂的條件為限;

　　(丙)美利堅(jiān)合眾國和古巴共和國之間專享的現(xiàn)行優(yōu)惠待遇;

　　(丁)本協(xié)定附件五和附件六所列的毗鄰國家之間專享的現(xiàn)行優(yōu)惠待遇。

　　3. The provisions of paragraph 1 shall not apply to preferences between the countries formerly a part of the Ottoman Empire and detached from it on July 24, 1923, provided such preferences are approved under paragraph 5(1), of Article XXV which shall be applied in this respect in the light of paragraph 1 of Article XXIX.

　　原屬于奧托曼帝國后于1923年7月24日分離出來的國家之間實(shí)施的優(yōu)惠待遇，如能按本協(xié)定第二十五條第五款的規(guī)定予以批準(zhǔn)，應(yīng)不受本條第一款規(guī)定的約束。對這個問題運(yùn)用本協(xié)定第二十五條第五款，應(yīng)參考本協(xié)定第二十九條第一款。

　　4. The margin of preferenceon any product in respect of which a preference is permitted under paragraph 2 of this Article but is not specifically set forth as a maximum margin of preference in the appropriate Schedule annexed to this Agreement shall not exceed:

　　(a) in respect of duties or charges on any product described in such Schedule, the difference between the most-favoured-nation and preferential rates provided for therein; if no preferential rate is provided for, the preferential rate shall for the purposes of this paragraph be taken to be that in force on April 10, 1947, and, if no most-favoured-nation rate is provided for, the margin shall not exceed the difference between the most-favoured-nation and preferential rates existing on April 10, 1947;

　　4.按本條第二款可以享受優(yōu)惠待遇的任何產(chǎn)品，如在有關(guān)減讓表中未特別規(guī)定所享受的優(yōu)惠就是優(yōu)惠最高差額，則應(yīng)按以下規(guī)定辦理：

　　(甲)對有關(guān)減讓表內(nèi)列明的任何產(chǎn)品的關(guān)稅和費(fèi)用，這一產(chǎn)品的優(yōu)惠差額應(yīng)不超過表列的最惠國稅率與優(yōu)惠稅率的差額;表中對優(yōu)惠稅率若未作規(guī)定，應(yīng)以1947年4月10日有效實(shí)施的優(yōu)惠稅率作為本條所稱的優(yōu)惠稅率;表中對最惠國稅率若未作規(guī)定，其差額應(yīng)不超過1947年4月10日所實(shí)施的最惠國稅率與優(yōu)惠稅率的差額;

　　(b) in respect of duties or charges on any product not described in the appropriate Schedule, the difference between the most-favoured-nation and preferential rates existing on April 10, 1947.

　　In the case of the contracting parties named in Annex G, the date of April 10, 1947, referred to in subparagraph (a) and (b) of this paragraph shall be replaced by the respective dates set forth in that Annex.

　　(乙)對有關(guān)減讓表內(nèi)未列明的任何產(chǎn)品的關(guān)稅和費(fèi)用，這一產(chǎn)品的優(yōu)惠差額應(yīng)不超過1947年4月10日所實(shí)施的最惠國稅率與優(yōu)惠稅率的差額。

　　對于本協(xié)定附件七所列的各締約國，本款(甲)項(xiàng)及(乙)項(xiàng)所稱1947年4月10日的日期，應(yīng)分別以這個附件所列的日期代替。

　　Article II: Schedules of Concessions第二條 減讓表

　　1. (a) Each contracting party shall accord to the commerce of the other contracting parties treatment no less favourable than that provided for in the appropriate Part of the appropriate Schedule annexed to this Agreement.

　　1.(甲)一締約國對其他締約國貿(mào)易所給的待遇，不得低于本協(xié)定所附這一締約國的有關(guān)減讓表中有關(guān)部分所列的待遇。

　　(b) The products described in Part I of the Schedule relating to any contracting party, which are the products of territories of other contracting parties, shall, on their importation into the territory to which the Schedule relates, and subject to the terms, conditions or qualifications set forth in that Schedule, be exempt from ordinary customs duties in excess of those set forth and provided therein. Such products shall also be exempt from all other duties or charges of any kind imposed on or in connection with the importation in excess of those imposed on the date of this Agreement or those directly and mandatorily required to be imposed thereafter by legislation in force in the importing territory on that date.

　　(乙)一締約國領(lǐng)土的產(chǎn)品如在另一締約國減讓表的第一部分內(nèi)列名，當(dāng)這種產(chǎn)品輸入到這一減讓表所適用的領(lǐng)土?xí)r，應(yīng)依照減讓表的規(guī)定、條件或限制，對它免征減讓表所列普通關(guān)稅的超出部分。對這種產(chǎn)品，也應(yīng)免征超過于本協(xié)定簽訂之日對輸入或有關(guān)輸入所征收的任何其他稅費(fèi)，或免征超過于本協(xié)定簽訂之日進(jìn)口領(lǐng)土內(nèi)現(xiàn)行法律規(guī)定以后要直接或授權(quán)征收的任何其他稅費(fèi)。

　　(c) The products described in Part II of the Schedule relating to any contracting party which are the products of territories entitled under Article I to receive preferential treatment upon importation into the territory to which the Schedule relates shall, on their importation into such territory, and subject to the terms, conditions or qualifications set forth in that Schedule, be exempt from ordinary customs duties in excess of those set forth and provided for in Part II of that Schedule. Such products shall also be exempt from all other duties or charges of any kind imposed on or in connection with importation in excess of those imposed on the date of this Agreement or those directly or mandatorily required to be imposed thereafter by legislation in force in the importing territory on that date. Nothing in this Article shall prevent any contracting party from maintaining its requirements existing on the date of this Agreement as to the eligibility of goods for entry at preferential rates of duty.

　　(丙)一締約國領(lǐng)土的產(chǎn)品如在另一締約國減讓表的第二部分內(nèi)列名，當(dāng)這種產(chǎn)品輸入到這一減讓表所適用的領(lǐng)土，按照本協(xié)定第一條可以享受優(yōu)惠待遇時(shí)，應(yīng)依照減讓表的規(guī)定、條件或限制，對它免征減讓表所列普通關(guān)稅的超出部分。對這種產(chǎn)品，也應(yīng)免征超過于本協(xié)定簽訂之日對輸入或有關(guān)輸入所征收的任何其他稅費(fèi)，或免征超過于本協(xié)定簽訂之日進(jìn)口領(lǐng)土內(nèi)現(xiàn)行法律規(guī)定以后要直接或授權(quán)征收的任何其他稅費(fèi)。但本條的規(guī)定并不妨礙締約國維持在本協(xié)定簽訂日關(guān)于何種貨物可按優(yōu)惠稅率進(jìn)口的已有規(guī)定。

　　2. Nothing in this Article shall prevent any contracting party from imposing at any time on the importation of any product:

　　(a) a charge equivalent to an internal tax imposed consistently with the provisions of paragraph 2 of Article IIIin respect of the like domestic product or in respect of an article from which the imported product has been manufactured or produced in whole or in part;

　　(b) any anti-dumping or countervailing duty applied consistently with the provisions of Article VI;

　　(c) fees or other charges commensurate with the cost of services rendered.

　　2.本條不妨礙締約國對于任何輸入產(chǎn)品隨時(shí)征收下列稅費(fèi)：

　　(甲)與相同國產(chǎn)品或這一輸入產(chǎn)品賴以全部或部分制造或生產(chǎn)的物品按本協(xié)定第三條第二款所征收的國內(nèi)稅相當(dāng)?shù)馁M(fèi)用;

　　(乙)按本協(xié)定第六條征收的反傾銷稅或反貼補(bǔ)稅;

　　(丙)相當(dāng)于提供服務(wù)成本的規(guī)費(fèi)或其他費(fèi)用。

　　3. No contracting party shall alter its method of determining dutiable value or of converting currencies so as to impair the value of any of the concessions provided for in the appropriate Schedule annexed to this Agreement.

　　締約國不得變更完稅價(jià)格的審定或貨幣的折合方法，以損害本協(xié)定所附這一締約國的有關(guān)減讓表所列的任何減讓的價(jià)值。

　　4. If any contracting party establishes, maintains or authorizes, formally or in effect, a monopoly of the importation of any product described in the appropriate Schedule annexed to this Agreement, such monopoly shall not, except as provided for in that Schedule or as otherwise agreed between the parties which initially negotiated the concession, operate so as to afford protection on the average in excess of the amount of protection provided for in that Schedule. The provisions of this paragraph shall not limit the use by contracting parties of any form of assistance to domestic producers permitted by other provisions of this Agreement.

　　當(dāng)締約國在形式上或事實(shí)上對本協(xié)定有關(guān)減讓表列名的某種產(chǎn)品的進(jìn)口建立、維持或授權(quán)實(shí)施某種壟斷時(shí)，這種壟斷平均提供的保護(hù)，除減讓表內(nèi)有規(guī)定或原談判減讓的各締約國另有協(xié)議外，不得超過有關(guān)減讓表所列的保護(hù)水平。但本款的規(guī)定，并不限制締約國根據(jù)本協(xié)定的其他規(guī)定，向本國生產(chǎn)者提供任何形式的援助。

　　5. If any contracting party considers that a product is not receiving from another contracting party the treatment which the first contracting party believes to have been contemplated by a concession provided for in the appropriate Schedule annexed to this Agreement, it shall bring the matter directly to the attention of the other contracting party. If the latter agrees that the treatment contemplated was that claimed by the first contracting party, but declares that such treatment cannot be accorded because a court or other proper authority has ruled to the effect that the product involved cannot be classified under the tariff laws of such contracting party so as to permit the treatment contemplated in this Agreement, the two contracting parties, together with any other contracting parties substantially interested, shall enter promptly into further negotiations with a view to a compensatory adjustment of the matter.

　　5.如果一締約國相信某一產(chǎn)品應(yīng)享受的待遇在本協(xié)定所附另一締約國的減讓表所訂的減讓中已有規(guī)定，并認(rèn)為另一締約國未給予此種待遇時(shí)，這一締約國可以直接提請另一締約國注意這一問題。后一締約國如同意減讓表所規(guī)定的待遇確系對方所要求的待遇，但聲明：由于本國法院或其他有關(guān)當(dāng)局的決定，按照本國稅法有關(guān)產(chǎn)品不能歸入可以享受減讓表的應(yīng)有待遇的一類，因而不能給予這項(xiàng)待遇時(shí)，則這兩個締約國，連同其他有實(shí)質(zhì)利害關(guān)系的締約國，應(yīng)立即進(jìn)一步進(jìn)行協(xié)商，以便對這一問題達(dá)成補(bǔ)償性的調(diào)整辦法。

　　6. (a) The specific duties and charges included in the Schedules relating to contracting parties members of the International Monetary Fund, and margins of preference in specific duties and charges maintained by such contracting parties, are expressed in the appropriate currency at the par value accepted or provisionally recognized by the Fund at the date of this Agreement. Accordingly, in case this par value is reduced consistently with the Articles of Agreement of the International Monetary Fund by more than twenty per centum, such specific duties and charges and margins of preference may be adjusted to take account of such reduction; provided that the CONTRACTING PARTIES (i.e., the contracting parties acting jointly as provided for in Article XXV) concur that such adjustments will not impair the value of the concessions provided for in the appropriate Schedule or elsewhere in this Agreement, due account being taken of all factors which may influence the need for, or urgency of, such adjustments.

　　(甲)締約國若是國際貨幣基金的成員國，其減讓表所列的從量關(guān)稅和費(fèi)用以及其維持的從量關(guān)稅和費(fèi)用的優(yōu)惠差額，系以這一國家的貨幣按照國際貨幣基金在本協(xié)定簽訂之日所接受或臨時(shí)認(rèn)可的平價(jià)表示。因此，當(dāng)這項(xiàng)平價(jià)按國際貨幣基金協(xié)定的規(guī)定降低達(dá)20%時(shí)，上述從量關(guān)稅和費(fèi)用以及優(yōu)惠差額可根據(jù)平價(jià)的降低作必要的調(diào)整;但須經(jīng)締約國全體(指按本協(xié)定第二十五條采取聯(lián)合行動的締約各國)同意這種調(diào)整不致?lián)p害本協(xié)定有關(guān)減讓表及本協(xié)定其他部分所列減讓的價(jià)值，而對于與調(diào)整的必要性和緊迫性有關(guān)的一切因素，都應(yīng)予以適當(dāng)考慮。

　　(b) Similar provisions shall apply to any contracting party not a member of the Fund, as from the date on which such contracting party becomes a member of the Fund or enters into a special exchange agreement in pursuance of Article XV.

　　(乙)對于不是國際貨幣基金成員國的締約國，自其成為國際貨幣基金的成員國或按照本協(xié)定第十五條簽訂特別匯兌協(xié)定之日起，上述規(guī)定也應(yīng)適用。

　　7. The Schedules annexed to this Agreement are hereby made an integral part of Part I of this Agreement.

　　本協(xié)定所附的各減讓表，應(yīng)視為本協(xié)定第一部分的組成部分。

　　Part II第二部分

　　Article III: National Treatment on Internal Taxation and Regulation

　　第三條 國內(nèi)稅與國內(nèi)規(guī)章的國民待遇

　　1. The contracting parties recognize that internal taxes and other internal charges, and laws, regulations and requirements affecting the internal sale, offering for sale, purchase, transportation, distribution or use of products, and internal quantitative regulations requiring the mixture, processing or use of products in specified amounts or proportions, should not be applied to imported or domestic products so as to afford protection to domestic production.

　　1.各締約國認(rèn)為：國內(nèi)稅和其他國內(nèi)費(fèi)用，影響產(chǎn)品的國內(nèi)銷售、兜售、購買、運(yùn)輸、分配或使用的法令、條例和規(guī)定，以及對產(chǎn)品的混合、加工或使用須符合特定數(shù)量或比例要求的國內(nèi)數(shù)量限制條例，在對進(jìn)口產(chǎn)品或國產(chǎn)品實(shí)施時(shí)，不應(yīng)用來對國內(nèi)生產(chǎn)提供保護(hù)。

　　2. The products of the territory of any contracting party imported into the territory of any other contracting party shall not be subject, directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products. Moreover, no contracting party shall otherwise apply internal taxes or other internal charges to imported or domestic products in a manner contrary to the principles set forth in paragraph 1.

　　2.一締約國領(lǐng)土的產(chǎn)品輸入到另一締約國領(lǐng)土?xí)r，不應(yīng)對它直接或間接征收高于對相同的國產(chǎn)品所直接或間接征收的國內(nèi)稅或其他國內(nèi)費(fèi)用。同時(shí)，締約國不應(yīng)對進(jìn)口產(chǎn)品或國產(chǎn)品采用其他與本條第一款規(guī)定的原則有抵觸的辦法來實(shí)施國內(nèi)稅或其他國內(nèi)費(fèi)用。

　　3. With respect to any existing internal tax which is inconsistent with the provisions of paragraph 2, but which is specifically authorized under a trade agreement, in force on April 10, 1947, in which the import duty on the taxed product is bound against increase, the contracting party imposing the tax shall be free to postpone the application of the provisions of paragraph 2 to such tax until such time as it can obtain release from the obligations of such trade agreement in order to permit the increase of such duty to the extent necessary to compensate for the elimination of the protective element of the tax.

　　3.與本條第二款有抵觸的現(xiàn)行實(shí)施的國內(nèi)稅，如果是1947年4月10日有效的貿(mào)易協(xié)定中所特別規(guī)定允許征收的，而且在有關(guān)貿(mào)易協(xié)定中還規(guī)定了凡已征收這種國內(nèi)稅的產(chǎn)品，它的進(jìn)口關(guān)稅即不能任意增加，則征收這種國內(nèi)稅的締約國，可以推遲實(shí)施本條第二款的規(guī)定，直到在貿(mào)易協(xié)定中所承擔(dān)的義務(wù)得到解除，并能將進(jìn)口關(guān)稅增加到抵銷國內(nèi)稅保護(hù)因素所必須的水平時(shí)為止。

　　4. The products of the territory of any contracting party imported into the territory of any other contracting party shall be accorded treatment no less favourable than that accorded to like products of national origin in respect of all laws, regulations and requirements affecting their internal sale, offering for sale, purchase, transportation, distribution or use. The provisions of this paragraph shall not prevent the application of differential internal transportation charges which are based exclusively on the economic operation of the means of transport and not on the nationality of the product.

　　4.一締約國領(lǐng)土的產(chǎn)品輸入到另一締約國領(lǐng)土?xí)r，在關(guān)于產(chǎn)品的國內(nèi)銷售、兜售、購買、運(yùn)輸、分配或使用的全部法令、條例和規(guī)定方面，所享受的待遇應(yīng)不低于相同的國產(chǎn)品所享受的待遇。但本款的規(guī)定不應(yīng)妨礙國內(nèi)差別運(yùn)輸費(fèi)用的實(shí)施，如果實(shí)施這種差別運(yùn)輸費(fèi)用純系基于運(yùn)輸工具的經(jīng)濟(jì)使用而與產(chǎn)品的國別無關(guān)。

　　5. No contracting party shall establish or maintain any internal quantitative regulation relating to the mixture, processing or use of products in specified amounts or proportions which requires, directly or indirectly, that any specified amount or proportion of any product which is the subject of the regulation must be supplied from domestic sources. Moreover, no contracting party shall otherwise apply internal quantitative regulations in a manner contrary to the principles set forth in paragraph 1.

　　5.締約國不得建立或維持某種對產(chǎn)品的混合、加工或使用須符合特定數(shù)量或比例的國內(nèi)數(shù)量限制條例，直接或間接要求某一特定數(shù)量或比例的條例對象產(chǎn)品必須由國內(nèi)來源供應(yīng)。締約國還不應(yīng)采用其他與本條第一款規(guī)定的原則有抵觸的辦法來實(shí)施國內(nèi)數(shù)量限制條例。

　　6. The provisions of paragraph 5 shall not apply to any internal quantitative regulation in force in the territory of any contracting party on July 1, 1939, April 10, 1947, or March 24, 1948, at the option of that contracting party; Provided that any such regulation which is contrary to the provisions of paragraph 5 shall not be modified to the detriment of imports and shall be treated as a customs duty for the purpose of negotiation.

　　6.本條第五款的規(guī)定不適用于1939年7月1日，或1947年4月10日，或1948年3月24日(各締約國可以從這三個日期中自行選擇一個日期)在一個締約國領(lǐng)土內(nèi)有效實(shí)施的國內(nèi)數(shù)量限制條例;但這種條例如與本條第五款的規(guī)定有抵觸，不應(yīng)采取損害進(jìn)口貨的利益的辦法來加以修改，應(yīng)該把它們當(dāng)做關(guān)稅來進(jìn)行談判。

　　7. No internal quantitative regulation relating to the mixture, processing or use of products in specified amounts or proportions shall be applied in such a manner as to allocate any such amount or proportion among external sources of supply.

　　8. (a) The provisions of this Article shall not apply to laws, regulations or requirements governing the procurement by governmental agencies of products purchased for governmental purposes and not with a view to commercial resale or with a view to use in the production of goods for commercial sale.

　　(b) The provisions of this Article shall not prevent the payment of subsidies exclusively to domestic producers, including payments to domestic producers derived from the proceeds of internal taxes or charges applied consistently with the provisions of this Article and subsidies effected through governmental purchases of domestic products.

　　7.任何對產(chǎn)品的混合、加工或使用須符合特定數(shù)量或比例要求的國內(nèi)數(shù)量限制條例， 在實(shí)施時(shí)不得把這種數(shù)量或比例在不同的國外供應(yīng)來源之間進(jìn)行分配。

　　8.(甲)本條的規(guī)定不適用于有關(guān)政府機(jī)構(gòu)采辦供政府公用、非為商業(yè)轉(zhuǎn)售或用以生產(chǎn)供商業(yè)上銷售的物品的管理法令、條例、或規(guī)定。

　　(乙)本條的規(guī)定不妨礙對國內(nèi)生產(chǎn)者給予特殊的貼補(bǔ)，包括從按本條規(guī)定征收國內(nèi)稅費(fèi)所得的收入中以及通過政府購買國產(chǎn)品的辦法，向國內(nèi)生產(chǎn)者給予貼補(bǔ)。

　　9. The contracting parties recognize that internal maximum price control measures, even though conforming to the other provisions of this Article, can have effects prejudicial to the interests of contracting parties supplying imported products. Accordingly, contracting parties applying such measures shall take account of the interests of exporting contracting parties with a view to avoiding to the fullest practicable extent such prejudicial effects.

　　10. The provisions of this Article shall not prevent any contracting party from establishing or maintaining internal quantitative regulations relating to exposed cinematograph films and meeting the requirements of Article IV.

　　9.各締約國認(rèn)為，規(guī)定國內(nèi)物價(jià)最高限額的管理辦法，即使符合本條的其他規(guī)定，對供應(yīng)進(jìn)口產(chǎn)品的締約國的利益，可能產(chǎn)生有害的影響。因此，實(shí)施這種辦法的締約國，應(yīng)考慮出口締約國的利益，以求在最大可能限度內(nèi)，避免對它們造成損害。

　　10.本條的規(guī)定不妨礙締約國建立或者維持符合本協(xié)定第四條要求的有關(guān)電影片的國內(nèi)數(shù)量限制條例。

　　Article IV: Special Provisions relating to Cinematograph Films 第四條 有關(guān)電影片的特殊規(guī)定

　　If any contracting party establishes or maintains internal quantitative regulations relating to exposed cinematograph films, such regulations shall take the form of screen quotas which shall conform to the following requirements:

　　(a) Screen quotas may require the exhibition of cinematograph films of national origin during a specified minimum proportion of the total screen time actually utilized, over a specified period of not less than one year, in the commercial exhibition of all films of whatever origin, and shall be computed on the basis of screen time per theatre per year or the equivalent thereof;

　　(b) With the exception of screen time reserved for films of national origin under a screen quota, screen time including that released by administrative action from screen time reserved for films of national origin, shall not be allocated formally or in effect among sources of supply;

　　(d) Screen quotas shall be subject to negotiation for their limitation, liberalization or elimination.

　　締約國在建立或維持有關(guān)電影片的國內(nèi)數(shù)量限制條例時(shí)，應(yīng)采取符合以下要求的放映限額辦法：

　　(甲)放映限額可以規(guī)定，在不短于一年的指定時(shí)間內(nèi)，國產(chǎn)電影片的放映應(yīng)在各國的電影片商業(yè)性放映所實(shí)際使用的總時(shí)間內(nèi)占一定最低比例;放映限額應(yīng)以每年或其相當(dāng)期間內(nèi)每一電影院的放映時(shí)間作為計(jì)算基礎(chǔ)。

　　(乙)除根據(jù)放映限額為國產(chǎn)電影片保留的放映時(shí)間以外，其他放映時(shí)間，包括原為國產(chǎn)電影片保留后經(jīng)管理當(dāng)局開放的時(shí)間在內(nèi)，不得正式或?qū)嶋H上依照電影片的不同來源進(jìn)行分配。

　　(c) Notwithstanding the provisions of subparagraph (b) of this Article, any contracting party may maintain screen quotas conforming to the requirements of subparagraph (a) of this Article which reserve a minimum proportion of screen time for films of a specified origin other than that of the contracting party imposing such screen quotas; Provided that no such minimum proportion of screen time shall be increased above the level in effect on April 10, 1947;

　　(丙)雖有本條(乙)項(xiàng)的規(guī)定，任一締約國可以維持符合本條(甲)項(xiàng)要求的放映限額辦法，在實(shí)施這項(xiàng)辦法的國家以外，對某一國家的電影片保留一最低比例的放映時(shí)間。

　　(丁)放映限額的限制、放寬或取消，須通過談判確定。

　　Article V: Freedom of Transit 第五條 過境自由

　　1. Goods (including baggage), and also vessels and other means of transport, shall be deemed to be in transit across the territory of a contracting party when the passage across such territory, with or without trans-shipment, warehousing, breaking bulk, or change in the mode of transport, is only a portion of a complete journey beginning and terminating beyond the frontier of the contracting party across whose territory the traffic passes. Traffic of this nature is termed in this article traffic in transit.

　　1.貨物(包括行李在內(nèi))、船舶及其他運(yùn)輸工具，經(jīng)由一締約國的領(lǐng)土通過，不論有無轉(zhuǎn)船、存?zhèn)}、起卸或改變運(yùn)輸方式，只要通過的路程是全部運(yùn)程的一部分，而運(yùn)輸?shù)钠瘘c(diǎn)和終點(diǎn)又在運(yùn)輸所經(jīng)的締約國的領(lǐng)土以外，應(yīng)視為經(jīng)由這一締約國領(lǐng)土過境，這種性質(zhì)的運(yùn)輸本條定名為 。

　　2. There shall be freedom of transit through the territory of each contracting party, via the routes most convenient for international transit, for traffic in transit to or from the territory of other contracting parties. No distinction shall be made which is based on the flag of vessels, the place of origin, departure, entry, exit or destination, or on any circumstances relating to the ownership of goods, of vessels or of other means of transport.

　　2.來自或前往其他締約國領(lǐng)土的過境運(yùn)輸，有權(quán)按照最便于國際過境的路線通過每一締約國的領(lǐng)土自由過境。不得以船舶的國籍、來源地、出發(fā)地、進(jìn)入港、駛出港或目的港的不同，或者以有關(guān)貨物、船舶或其他運(yùn)輸工具的所有權(quán)的任何情況，作為實(shí)施差別待遇的依據(jù)。

　　3. Any contracting party may require that traffic in transit through its territory be entered at the proper custom house, but, except in cases of failure to comply with applicable customs laws and regulations, such traffic coming from or going to the territory of other contracting parties shall not be subject to any unnecessary delays or restrictions and shall be exempt from customs duties and from all transit duties or other charges imposed in respect of transit, except charges for transportation or those commensurate with administrative expenses entailed by transit or with the cost of services rendered.

　　3.締約國對通過其領(lǐng)土的過境運(yùn)輸，可以要求在適當(dāng)?shù)暮ｊP(guān)報(bào)關(guān);但是，除了未遵守應(yīng)適用的海關(guān)法令條例的以外，這種來自或前往其他締約國領(lǐng)土的過境運(yùn)輸，不應(yīng)受到不必要的耽延或限制，并應(yīng)對它免征關(guān)稅、過境稅或有關(guān)過境的其他費(fèi)用，但運(yùn)輸費(fèi)用以及相當(dāng)于因過境而支出的行政費(fèi)用或提供服務(wù)成本的費(fèi)用，不在此限。

　　4. All charges and regulations imposed by contracting parties on traffic in transit to or from the territories of other contracting parties shall be reasonable, having regard to the conditions of the traffic.

　　5. With respect to all charges, regulations and formalities in connection with transit, each contracting party shall accord to traffic in transit to or from the territory of any other contracting party treatment no less favourable than the treatment accorded to traffic in transit to or from any third country.

　　4.締約國對來自或前往其他締約國領(lǐng)土的過境運(yùn)輸所征收的費(fèi)用及所實(shí)施的條例必須合理，并應(yīng)考慮運(yùn)輸?shù)母鞣N情況。

　　5.在有關(guān)過境的費(fèi)用、條例和手續(xù)方面，一締約國對來自或前往其他締約國的過境運(yùn)輸所給的待遇，不得低于對來自或前往任何第三國的過境運(yùn)輸所給的待遇。

　　6. Each contracting party shall accord to products which have been in transit through the territory of any other contracting party treatment no less favourable than that which would have been accorded to such products had they been transported from their place of origin to their destination without going through the territory of such other contracting party. Any contracting party shall, however, be free to maintain its requirements of direct consignment existing on the date of this Agreement, in respect of any goods in regard to which such direct consignment is a requisite condition of eligibility for entry of the goods at preferential rates of duty or has relation to the contracting party’s prescribed method of valuation for duty purposes.

　　6.一締約國對經(jīng)由另一締約國領(lǐng)土過境的產(chǎn)品所給的待遇，不應(yīng)低于這些產(chǎn)品如未經(jīng)另一締約國領(lǐng)土過境，而直接從原產(chǎn)地運(yùn)到目的地時(shí)所應(yīng)給予的待遇。但是，如果直接運(yùn)輸是某些貨物在進(jìn)口時(shí)得以享受優(yōu)惠稅率的必要條件或與締約國征收關(guān)稅的某種估價(jià)辦法有關(guān)，則締約國得保留其在本協(xié)定簽訂之日已實(shí)施的有關(guān)直接運(yùn)輸?shù)哪切┮?guī)定。

　　7. The provisions of this Article shall not apply to the operation of aircraft in transit, but shall apply to air transit of goods (including baggage).

　　7.本條的規(guī)定不適用于航空器的過境，但對空運(yùn)過境貨物(包括行李在內(nèi))則應(yīng)適用。

　　Article VI: Anti-dumping and Countervailing Duties 第六條 反傾銷稅和反貼補(bǔ)稅

　　1. The contracting parties recognize that dumping, by which products of one country are introduced into the commerce of another country at less than the normal value of the products, is to be condemned if it causes or threatens material injury to an established industry in the territory of a contracting party or materially retards the establishment of a domestic industry. For the purposes of this Article, a product is to be considered as being introduced into the commerce of an importing country at less than its normal value, if the price of the product exported from one country to another

　　1.各締約國認(rèn)為：用傾銷的手段將一國產(chǎn)品以低于正常價(jià)值的辦法擠入另一國貿(mào)易內(nèi)，如因此對某一締約國領(lǐng)土內(nèi)已建立的某項(xiàng)工業(yè)造成重大的損害或產(chǎn)生重大威脅，或者對某一國內(nèi)工業(yè)的新建產(chǎn)生嚴(yán)重阻礙，這種傾銷應(yīng)該受到譴責(zé)。本條所稱一產(chǎn)品以低于它的正常價(jià)值擠入進(jìn)口國的貿(mào)易內(nèi)，系指從一國向另一國出口的產(chǎn)品的價(jià)格：

　　(a) is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or,

　　(b) in the absence of such domestic price, is less than either

　　(i) the highest comparable price for the like product for export to any third country in the ordinary course of trade, or

　　(ii) the cost of production of the product in the country of origin plus a reasonable addition for selling cost and profit.

　　Due allowance shall be made in each case for differences in conditions and terms of sale, for differences in taxation, and for other differences affecting price comparability.

　　(甲)低于相同產(chǎn)品在出口國用于國內(nèi)消費(fèi)時(shí)在正常情況下的可比價(jià)格，或

　　(乙)如果沒有這種國內(nèi)價(jià)格，低于：

　　(1)相同產(chǎn)品在正常貿(mào)易情況下向第三國出口的最高可比價(jià)格;或

　　(2)產(chǎn)品在原產(chǎn)國的生產(chǎn)成本加合理的推銷費(fèi)用和利潤。

　　但對每一具體事例的銷售條件的差異、賦稅的差異以及影響價(jià)格可比性的其他差異，必須予以適當(dāng)考慮。

　　2. In order to offset or prevent dumping, a contracting party may levy on any dumped product an anti-dumping duty not greater in amount than the margin of dumping in respect of such product. For the purposes of this Article, the margin of dumping is the price difference determined in accordance with the provisions of paragraph 1.

　　2.締約國為了抵銷或防止傾銷，可以對傾銷的產(chǎn)品征收數(shù)量不超過這一產(chǎn)品的傾銷差額的反傾銷稅。本條所稱的傾銷差額，系指按本條第一款的規(guī)定所確定的價(jià)格差額。

　　3. No countervailing duty shall be levied on any product of the territory of any contracting party imported into the territory of another contracting party in excess of an amount equal to the estimated bounty or subsidy determined to have been granted, directly or indirectly, on the manufacture, production or export of such product in the country of origin or exportation, including any special subsidy to the transportation of a particular product. The term countervailing duty shall be understood to mean a special duty levied for the purpose of offsetting any bounty or subsidy bestowed, directly, or indirectly, upon the manufacture, production or export of any merchandise.

　　3.一締約國領(lǐng)土的產(chǎn)品輸入到另一締約國領(lǐng)土?xí)r，對這種產(chǎn)品征收的反貼補(bǔ)稅，在金額上不得超過這種產(chǎn)品在原產(chǎn)國或輸出國制造、生產(chǎn)或輸出時(shí)，所直接或間接得到的獎金或貼補(bǔ)的估計(jì)數(shù)額。一種產(chǎn)品于運(yùn)輸時(shí)得到的特別補(bǔ)貼，也應(yīng)包括在這一數(shù)額以內(nèi)。摲床固皵一詞應(yīng)理解為：為了抵銷商品于制造、生產(chǎn)或輸出時(shí)所直接或間接接受的任何獎金或貼補(bǔ)而征收的一種特別關(guān)稅。

　　4. No product of the territory of any contracting party imported into the territory of any other contracting party shall be subject to anti-dumping or countervailing duty by reason of the exemption of such product from duties or taxes borne by the like product when destined for consumption in the country of origin or exportation, or by reason of the refund of such duties or taxes.

　　5. No product of the territory of any contracting party imported into the territory of any other contracting party shall be subject to both anti-dumping and countervailing duties to compensate for the same situation of dumping or export subsidization.

　　4.一締約國領(lǐng)土的產(chǎn)品輸入到另一締約國領(lǐng)土，不得因其免納相同產(chǎn)品在原產(chǎn)國或輸出國用于消費(fèi)時(shí)所須完納的稅捐或因這種稅捐已經(jīng)退稅，即對它征收反傾銷稅或反貼補(bǔ)稅。

　　5.一締約國領(lǐng)土的產(chǎn)品輸入到另一締約國領(lǐng)土，不得因抵銷傾銷或出口貼補(bǔ)，而同時(shí)對它既征收反傾銷稅又征收反貼補(bǔ)稅。

　　6. (a) No contracting party shall levy any anti-dumping or countervailing duty on the importation of any product of the territory of another contracting party unless it determines that the effect of the dumping or subsidization, as the case may be, is such as to cause or threaten material injury to an established domestic industry, or is such as to retard materially the establishment of a domestic industry.

　　6.(甲)一締約國對另一締約國領(lǐng)土產(chǎn)品的進(jìn)口，除了斷定傾銷或貼補(bǔ)的后果會對國內(nèi)某項(xiàng)已建的工業(yè)造成重大損害或產(chǎn)生重大威脅，或者嚴(yán)重阻礙國內(nèi)某一工業(yè)的新建以外，不得征收反傾銷稅或反貼補(bǔ)稅。

　　(b) The CONTRACTING PARTIES may waive the requirement of subparagraph (a) of this paragraph so as to permit a contracting party to levy an anti-dumping or countervailing duty on the importation of any product for the purpose of offsetting dumping or subsidization which causes or threatens material injury to an industry in the territory of another contracting party exporting the product concerned to the territory of the importing contracting party. The CONTRACTING PARTIES shall waive the requirements of subparagraph (a) of this paragraph, so as to permit the levying of a countervailing duty, in cases in which they find that a subsidy is causing or threatening material injury to an industry in the territory of another contracting party exporting the product concerned to the territory of the importing contracting party.

　　(乙)為了抵銷傾銷或貼補(bǔ)對另一個向進(jìn)口締約國領(lǐng)土輸出某一產(chǎn)品的締約國的領(lǐng)土內(nèi)某一工業(yè)造成的重大損害或產(chǎn)生的重大威脅，締約國全體可以解除本款(甲)項(xiàng)規(guī)定的要求,允許這一進(jìn)口締約國對有關(guān)產(chǎn)品的進(jìn)口征收傾銷稅或反貼補(bǔ)稅。如果締約國全體發(fā)現(xiàn)某種貼補(bǔ)對另一個向進(jìn)口締約國領(lǐng)土輸出有關(guān)產(chǎn)品的締約國的領(lǐng)土內(nèi)某一工業(yè)正在造成重大損害或產(chǎn)生重大威脅，它們應(yīng)解除本款(甲)項(xiàng)規(guī)定的要求，允許征收反傾銷稅。

　　(c) In exceptional circumstances, however, where delay might cause damage which would be difficult to repair, a contracting party may levy a countervailing duty for the purpose referred to in subparagraph (b) of this paragraph without the prior approval of the CONTRACTING PARTIES; Provided that such action shall be reported immediately to the CONTRACTING PARTIES and that the countervailing duty shall be withdrawn promptly if the CONTRACTING PARTIES disapprove.

　　(丙)然而，在某些例外情況下，如果延遲將會造成難以補(bǔ)救的損害，一締約國雖未經(jīng)締約國全體事前批準(zhǔn)，也可以為本款(乙)項(xiàng)所述的目的而征收反貼補(bǔ)稅;但這項(xiàng)行動應(yīng)立即向締約國全體報(bào)告，如未獲批準(zhǔn)，這種反貼補(bǔ)稅應(yīng)即予以撤銷。

　　7. A system for the stabilization of the domestic price or of the return to domestic producers of a primary commodity, independently of the movements of export prices, which results at times in the sale of the commodity for export at a price lower than the comparable price charged for the like commodity to buyers in the domestic market, shall be presumed not to result in material injury within the meaning of paragraph 6 if it is determined by consultation among the contracting parties substantially interested in the commodity concerned that:

　　(a) the system has also resulted in the sale of the commodity for export at a price higher than the comparable price charged for the like commodity to buyers in the domestic market, and

　　(b) the system is so operated, either because of the effective regulation of production, or otherwise, as not to stimulate exports unduly or otherwise seriously prejudice the interests of other contracting parties.

　　7.凡與出口價(jià)格的變動無關(guān)，為穩(wěn)定國內(nèi)價(jià)格或?yàn)榉€(wěn)定某一初級產(chǎn)品生產(chǎn)者的收入而建立的制度，即令它有時(shí)會使出口商品的售價(jià)低于相同產(chǎn)品在國內(nèi)市場銷售的可比價(jià)格，也不應(yīng)認(rèn)為造成了本條第六款所稱的重大損害，如果與有關(guān)商品有實(shí)質(zhì)利害關(guān)系的締約國各國協(xié)商后確認(rèn)：

　　(甲)這一制度也曾使商品的出口售價(jià)高于相同產(chǎn)品在國內(nèi)市場銷售時(shí)的可比價(jià)格，而且

　　(乙)這一制度的實(shí)施，由于對生產(chǎn)的有效管制或其他原因，不致于不適當(dāng)?shù)卮碳こ隹?，或在其他方面嚴(yán)重?fù)p害其他締約國的利益。

　　Article VII: Valuation for Customs Purposes 第七條 海關(guān)估價(jià)

　　1. The contracting parties recognize the validity of the general principles of valuation set forth in the following paragraphs of this Article, and they undertake to give effect to such principles, in respect of all products subject to duties or other chargesor restrictions on importation and exportation based upon or regulated in any manner by value. Moreover, they shall, upon a request by another contracting party review the operation of any of their laws or regulations relating to value for customs purposes in the light of these principles. The CONTRACTING PARTIES may request from contracting parties reports on steps taken by them in pursuance of the provisions of this Article.

　　1.締約各國承認(rèn)本條下列各款規(guī)定的估價(jià)一般原則有效;締約各國還承擔(dān)義務(wù)，保證對所有以價(jià)值作為輸出入征收關(guān)稅或其他費(fèi)用或?qū)嵤┫拗频囊罁?jù)的產(chǎn)品，實(shí)施這些原則。另外，經(jīng)另一締約國提出要求，締約各國應(yīng)根據(jù)這些原則檢查各自國家有關(guān)海關(guān)估價(jià)的法令或條例的執(zhí)行情況，締約國全體可以要求締約各國就執(zhí)行本條規(guī)定所采取的步驟提供報(bào)告。

　　2. (a) The value for customs purposes of imported merchandise should be based on the actual value of the imported merchandise on which duty is assessed, or of like merchandise, and should not be based on the value of merchandise of national origin or on arbitrary or fictitious values.

　　(b) Actual value should be the price at which, at a time and place determined by the legislation of the country of importation, such or like merchandise is sold or offered for sale in the ordinary course of trade under fully competitive conditions. To the extent to which the price of such or like merchandise is governed by the quantity in a particular transaction, the price to be considered should uniformly be related to either (i) comparable quantities, or (ii) quantities not less favourable to importers than those in which the greater volume of the merchandise is sold in the trade between the countries of exportation and importation.

　　(c) When the actual value is not ascertainable in accordance with subparagraph (b) of this paragraph, the value for customs purposes should be based on the nearest ascertainable equivalent of such value.

　　2.(甲)海關(guān)對進(jìn)口商品的估價(jià)，應(yīng)以進(jìn)口商品或相同商品的實(shí)際價(jià)格，而不得以國產(chǎn)品的價(jià)格或者以武斷的或虛構(gòu)的價(jià)格，作為計(jì)征關(guān)稅的依據(jù)。

　　(乙)撌導(dǎo)始鄹駭系指，在進(jìn)口國立法確定的某一時(shí)間和地點(diǎn)，在正常貿(mào)易過程中于充分競爭的條件下，某一商品或相同商品出售或兜售的價(jià)格。由于這一商品或相同商品的價(jià)格在具體交易中系隨數(shù)量而轉(zhuǎn)移，為統(tǒng)一計(jì)，本條所稱的價(jià)格系指下述數(shù)量之一價(jià)格：

　　(1)可比數(shù)量，或

　　(2)與輸出國和輸入國貿(mào)易之間出售較大商品數(shù)量相比，不致使進(jìn)口商不利的那種數(shù)量。

　　(丙)按照本款(乙)項(xiàng)的規(guī)定不能確定實(shí)際價(jià)格時(shí)，海關(guān)的估價(jià)應(yīng)以可確定的最接近于實(shí)際價(jià)格的相當(dāng)價(jià)格為根據(jù)。

　　3. The value for customs purposes of any imported product should not include the amount of any internal tax, applicable within the country of origin or export, from which the imported product has been exempted or has been or will be relieved by means of refund.

　　3.海關(guān)對進(jìn)口產(chǎn)品的估價(jià)，不應(yīng)包括原產(chǎn)國或輸出國所實(shí)施的但對進(jìn)口產(chǎn)品已予免征，或已經(jīng)退稅，或?qū)⒁枰酝硕惖娜魏螄鴥?nèi)稅。

　　4. (a) Except as otherwise provided for in this paragraph, where it is necessary for the purposes of paragraph 2 of this Article for a contracting party to convert into its own currency a price expressed in the currency of another country, the conversion rate of exchange to be used shall be based, for each currency involved, on the par value as established pursuant to the Articles of Agreement of the International Monetary Fund or on the rate of exchange recognized by the Fund, or on the par value established in accordance with a special exchange agreement entered into pursuant to Article XV of this Agreement.

　　(b) Where no such established par value and no such recognized rate of exchange exist, the conversion rate shall reflect effectively the current value of such currency in commercial transactions.

　　4.(甲)除本款另有規(guī)定者外，當(dāng)一締約國為了本條第二款的目的，須將另一國貨幣表示的價(jià)格折成本國貨幣時(shí)，它對每一有關(guān)貨幣所使用的外匯折合率，應(yīng)以符合國際貨幣基金協(xié)定條款規(guī)定的平價(jià)或以基金認(rèn)可的匯率為根據(jù)，或以符合本協(xié)定第十五條簽訂的特別外匯協(xié)定規(guī)定的平價(jià)為根據(jù)。

　　(乙)如果沒有規(guī)定的平價(jià)或認(rèn)可的匯率，則折合率應(yīng)有效地反映這種貨幣在商業(yè)交易中的現(xiàn)行價(jià)值。

　　(c) The CONTRACTING PARTIES, in agreement with the International Monetary Fund, shall formulate rules governing the conversion by contracting parties of any foreign currency in respect of which multiple rates of exchange are maintained consistently with the Articles of Agreement of the International Monetary Fund. Any contracting party may apply such rules in respect of such foreign currencies for the purposes of paragraph 2 of this Article as an alternative to the use of par values. Until such rules are adopted by the Contracting Parties, any contracting party may employ, in respect of any such foreign currency, rules of conversion for the purposes of paragraph 2 of this Article which are designed to reflect effectively the value of such foreign currency in commercial transactions.

　　(d) Nothing in this paragraph shall be construed to require any contracting party to alter the method of converting currencies for customs purposes which is applicable in its territory on the date of this Agreement, if such alteration would have the effect of increasing generally the amounts of duty payable.

　　(丙)對按國際貨幣基金協(xié)定條款的規(guī)定可以保留多種折合率的外幣，締約國在全體取得國際貨幣基金的同意后，應(yīng)制訂管理締約各國折合這種外幣的規(guī)則。締約國為了本條第二款的目的，可以對這種外幣實(shí)施這種規(guī)則，以代替平價(jià)的使用。在締約國全體未通過這些規(guī)則以前，締約國為了本條第二款的目的，可以對這種貨幣采用旨在有效反映這種貨幣在商業(yè)交易上的價(jià)值而制訂的折合規(guī)則。

　　(丁)本款的規(guī)定不得解釋為要求締約國改變在本協(xié)定簽訂之日已在其領(lǐng)土內(nèi)實(shí)施的為海關(guān)目的所使用的貨幣折合辦法，如果這種改變會普遍增加應(yīng)納關(guān)稅的效果。

　　5. The bases and methods for determining the value of products subject to duties or other charges or restrictions based upon or regulated in any manner by value should be stable and should be given sufficient publicity to enable traders to estimate, with a reasonable degree of certainty, the value for customs purposes.

　　5.另如果產(chǎn)品系以價(jià)值作為征收關(guān)稅和其他費(fèi)用或?qū)嵤┫拗频囊罁?jù)，則確定產(chǎn)品價(jià)值的根據(jù)和方法必須穩(wěn)定，并應(yīng)廣為公告，以便貿(mào)易商能夠相當(dāng)準(zhǔn)確地估計(jì)海關(guān)的估價(jià)。

　　Article VIII: Fees and Formalities connected with Importation and Exportation

　　第八條 規(guī)費(fèi)和輸出入手續(xù)

　　1. (a) All fees and charges of whatever character (other than import and export duties and other than taxes within the purview of Article III) imposed by contracting parties on or in connection with importation or exportation shall be limited in amount to the approximate cost of services rendered and shall not represent an indirect protection to domestic products or a taxation of imports or exports for fiscal purposes.

　　(b) The contracting parties recognize the need for reducing the number and diversity of fees and charges referred to in subparagraph (a).

　　(c) The contracting parties also recognize the need for minimizing the incidence and complexity of import and export formalities and for decreasing and simplifying import and export documentation requirements.

　　1.(甲)締約國對輸出入及有關(guān)輸出入所征的除進(jìn)出口關(guān)稅和本協(xié)定第三條所述國內(nèi)稅以外的任何種類的規(guī)費(fèi)和費(fèi)用，不應(yīng)成為對國產(chǎn)品的一種間接保護(hù)，也不應(yīng)成為為了財(cái)政目的而征收的一種進(jìn)口稅或出口稅。

　　(乙)各締約國認(rèn)為：本款(甲)項(xiàng)所稱規(guī)費(fèi)和費(fèi)用的數(shù)量和種類有必要予以減少。

　　(丙)各締約國認(rèn)為：輸出入手續(xù)的負(fù)擔(dān)和繁瑣，應(yīng)降低到最低限度;規(guī)定的輸出入單證應(yīng)當(dāng)減少和簡化。

　　2. A contracting party shall, upon request by another contracting party or by the CONTRACTING PARTIES, review the operation of its laws and regulations in the light of the provisions of this Article.

　　3. No contracting party shall impose substantial penalties for minor breaches of customs regulations or procedural requirements. In particular, no penalty in respect of any omission or mistake in customs documentation which is easily rectifiable and obviously made without fraudulent intent or gross negligence shall be greater than necessary to serve merely as a warning.

　　2.經(jīng)另一締約國或經(jīng)締約國全體提出請求，一締約國應(yīng)根據(jù)本條的規(guī)定檢查它的法令和規(guī)章的執(zhí)行情況。

　　3.締約國對違反海關(guān)規(guī)章和手續(xù)的輕微事項(xiàng)，不得嚴(yán)加處罰。特別是對港關(guān)單證上的某種易于改正和顯無欺騙意圖或重大過失的漏填、誤填，更不應(yīng)科以超過警告程度的處罰。

　　4. The provisions of this Article shall extend to fees, charges, formalities and requirements imposed by governmental authorities in connection with importation and exportation, including those relating to:

　　4.本條的規(guī)定應(yīng)適用于政府當(dāng)局在有關(guān)輸出入方面所實(shí)施的規(guī)費(fèi)、費(fèi)用、手續(xù)及規(guī)定，包括有關(guān)輸出入的下述事項(xiàng)：

　　Article IX: Marks of Origin 第九條 原產(chǎn)國標(biāo)記

　　1. Each contracting party shall accord to the products of the territories of other contracting parties treatment with regard to marking requirements no less favourable than the treatment accorded to like products of any third country.

　　2. The contracting parties recognize that, in adopting and enforcing laws and regulations relating to marks of origin, the difficulties and inconveniences which such measures may cause to the commerce and industry of exporting countries should be reduced to a minimum, due regard being had to the necessity of protecting consumers against fraudulent or misleading indications.

　　3. Whenever it is administratively practicable to do so, contracting parties should permit required marks of origin to be affixed at the time of importation.

　　1.一締約國在有關(guān)標(biāo)記規(guī)定方面對其他締約國領(lǐng)土產(chǎn)品所給的待遇，應(yīng)不低于對第三國相同產(chǎn)品所給的待遇。

　　2.締約各國認(rèn)為，在采用和貫徹實(shí)施原產(chǎn)國標(biāo)記的法令和條例時(shí)，對這些措施對出口國的貿(mào)易和工業(yè)可能造成的困難及不便應(yīng)減少到最低程度;但應(yīng)適當(dāng)注意防止欺騙性的或易引起誤解的標(biāo)記，以保護(hù)消費(fèi)者的利益。

　　3.只要行政上許可，締約各國應(yīng)允許所要求的原產(chǎn)國標(biāo)記在進(jìn)口時(shí)貼在商品上。

　　4. The laws and regulations of contracting parties relating to the marking of imported products shall be such as to permit compliance without seriously damaging the products, or materially reducing their value, or unreasonably increasing their cost.

　　5. As a general rule, no special duty or penalty should be imposed by any contracting party for failure to comply with marking requirements prior to importation unless corrective marking is unreasonably delayed or deceptive marks have been affixed or the required marking has been intentionally omitted.

　　6. The contracting parties shall co-operate with each other with a view to preventing the use of trade names in such manner as to misrepresent the true origin of a product, to the detriment of such distinctive regional or geographical names of products of the territory of a contracting party as are protected by its legislation. Each contracting party shall accord full and sympathetic consideration to such requests or representations as may be made by any other contracting party regarding the application of the undertaking set forth in the preceding sentence to names of products which have been communicated to it by the other contracting party.

　　4.締約各國的有關(guān)進(jìn)口產(chǎn)品標(biāo)記的法令和條例，應(yīng)不致在遵照辦理時(shí)會使產(chǎn)品受到嚴(yán)重?fù)p害，或大大降低它的價(jià)值，或不合理地增加它的成本。

　　5.締約國對于輸入前未依照規(guī)定辦理標(biāo)記的行為，除不合理地拖延不更正，或貼欺騙性的標(biāo)記，或有意不貼要求的標(biāo)記以外，原則上不得征收特別稅或科以特別處罰。

　　6.締約各國應(yīng)通力合作制止濫用商品名稱假冒產(chǎn)品的原產(chǎn)地，以致使受到當(dāng)?shù)亓⒎ūＷo(hù)的某一締約國領(lǐng)土產(chǎn)品的特殊區(qū)域名稱或地理名受到損害。每一締約國對其他締約國就業(yè)