Article III (National Treatment on Internal Taxation and Regulation)
E12883
Article III (National Treatment on Internal Taxation and Regulation) is a core provision of the GATT that requires WTO members to treat imported products no less favorably than like domestic products in respect of internal taxes and regulations, thereby preventing protectionist use of domestic measures.
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
GATT provision
→
WTO law concept → |
| adoptedIn | 1947 → |
| appliesTo |
World Trade Organization
→
surface form:
World Trade Organization members
internal regulations affecting imported and domestic products → internal taxes on imported and domestic products → |
| authenticLanguage |
English
→
French → Spanish → |
| bindingOn | all WTO members through GATT 1994 → |
| contains |
Article III:1
→
Article III:2 → Article III:4 → Article III:5 → Article III:8 → |
| covers |
internal charges
→
internal distribution measures → internal taxes → internal transportation measures → laws affecting the internal sale of products → regulations affecting the internal sale of products → requirements affecting the internal sale of products → |
| field | multilateral trading system → |
| incorporatedInto |
Marrakesh Agreement Establishing the World Trade Organization
→
surface form:
Marrakesh Agreement Establishing the World Trade Organization via GATT 1994
|
| interpretedBy |
WTO Appellate Body
→
WTO panels → |
| keyConcept |
directly competitive or substitutable products
→
less favorable treatment → like products → national treatment → protection of domestic production → |
| language | English → |
| legalArea | international trade law → |
| legalStatus | multilateral treaty obligation → |
| notAppliesTo |
border tariffs
→
customs duties → |
| objective | to secure equality of competitive opportunities between imported and domestic products → |
| partOf |
General Agreement on Tariffs and Trade
→
surface form:
GATT 1947
General Agreement on Tariffs and Trade →
surface form:
General Agreement on Tariffs and Trade 1994
|
| prohibits | internal measures applied so as to afford protection to domestic production → |
| purpose |
to ensure national treatment for imported products in respect of internal taxation and regulation
→
to prevent protectionist use of internal taxes and regulations → to protect expectations of competitive conditions for imported products → |
| relatedTo |
General Agreement on Tariffs and Trade
→
surface form:
Article I (Most-Favoured-Nation Treatment)
Article XX (General Exceptions) → |
| requires | treatment of imported products no less favorable than like domestic products → |
| setsOut | general principle that internal measures should not afford protection to domestic production → |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
General Agreement on Tariffs and Trade
→
hasPart
→
Article III (National Treatment on Internal Taxation and Regulation)
→