Article III:2
E1043722
Article III:2 is a provision of the GATT 1994 that governs national treatment on internal taxation, prohibiting discriminatory internal taxes on imported products compared to like domestic products.
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
GATT provision
ⓘ
treaty provision ⓘ |
| appliesIn | WTO member states ⓘ |
| appliesTo |
domestic products
ⓘ
imported products ⓘ |
| contains |
first sentence
ⓘ
second sentence ⓘ |
| corePrinciple | non-discrimination between imported and like domestic products in internal taxation ⓘ |
| distinguishedFrom | border tax adjustments ⓘ |
| enteredIntoForceWith | GATT 1994 NERFINISHED ⓘ |
| firstSentenceStandard | like products GENERATED ⓘ |
| governs | national treatment on internal taxation ⓘ |
| hasCriterion |
directly competitive or substitutable relationship
ⓘ
likeness of products ⓘ so as to afford protection test ⓘ |
| interpretedBy |
WTO Appellate Body
NERFINISHED
ⓘ
WTO panels ⓘ |
| interpretedTogetherWith | Ad Article III (GATT 1994 Interpretative Note) NERFINISHED ⓘ |
| language |
English
ⓘ
French ⓘ Spanish ⓘ |
| legalBasisFor | WTO dispute settlement claims on internal taxation ⓘ |
| legalEffect | limits WTO members’ ability to use internal taxes to protect domestic production ⓘ |
| legalSystem | World Trade Organization law ⓘ |
| locatedInDocument | Article III of GATT 1994 NERFINISHED ⓘ |
| notApplicableTo | tariffs at the border ⓘ |
| partOf | General Agreement on Tariffs and Trade 1994 NERFINISHED ⓘ |
| predecessorIn | Article III:2 of GATT 1947 NERFINISHED ⓘ |
| prohibits |
discriminatory internal taxes on imported products
ⓘ
higher internal taxes on imported products than on like domestic products ⓘ internal taxes applied so as to afford protection to domestic production ⓘ |
| regulates | internal taxes on products ⓘ |
| relatedTo |
Article III:1 of GATT 1994
NERFINISHED
ⓘ
national treatment principle ⓘ |
| requires |
assessment of whether dissimilar taxation is applied so as to afford protection
ⓘ
tax equality for like imported and domestic products ⓘ |
| scope | internal taxes and other internal charges on products ⓘ |
| secondSentenceStandard | directly competitive or substitutable products ⓘ |
| shortName | GATT 1994 Article III:2 NERFINISHED ⓘ |
| subjectMatter | tax measures affecting trade in goods ⓘ |
| usedInCase |
Chile – Alcoholic Beverages
NERFINISHED
ⓘ
EC – Asbestos NERFINISHED ⓘ Japan – Alcoholic Beverages II NERFINISHED ⓘ Korea – Alcoholic Beverages NERFINISHED ⓘ Mexico – Tax Measures on Soft Drinks and Other Beverages NERFINISHED ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.