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I. SOURCE AND EFFECTIVE DATE OF GATT PROVISIONS __________________
{财务管理税务规划}关税与贸易总协定
英文
I. SOURCE AND EFFECTIVE DATE OF GATT PROVISIONS __________________
THEGENERALAGREEMENT
ONTARIFFSANDTRADE
TheGovernmentsoftheCOMMONWEALTHOFAUSTRALIA,theKKINGDOMOFBELGIUM,theUNITEDSTATESOFBRAZIL ,BURMA,CANADA ,CEYLON,theREPUBLICOFCHILE ,th
eREPUBLICOFCHINA ,theREPUBLICOFCUBA,theCZECHOSLOVAKREPUBLIC,theFRENCHREPUBLIC,INDIA ,LEBANON,theGRAND-DUCHYOFLUXEMBURG,theKINGDOMOFTHE
NETHERLANDS,NEWZEALAND,theKINGDOMOFNORWAY,PAKISTAN ,SOUTHERNRHODESIA ,SYRIA ,theUNIONOFSOUTHAFRICA,theUNITEDKINGDOMOFGREATBRITAINANDNORTH
ERNIRELAND ,andtheUNITEDSTATESOFAMERICA :
Recognizingthattheirrelationsinthefieldoftradeandeconomicendeavourshouldbeconductedwithaviewtoraisingstandardsof
living,ensuringfullemploymentandalargeandsteadilygrowingvolumeofrealineandeffectivedemand,developingthefulluseof
theresourcesoftheworldandexpandingtheproductionandexchangeofgoods,
Beingdesirousofcontributingtotheseobjectivesbyenteringintoreciprocalandmutuallyadvantageousarrangementsdirectedt
othesubstantialreductionoftariffsandotherbarrierstotradeandtotheeliminationofdiscriminatorytreatmentininternatio
nalmerce,
HavethroughtheirRepresentativesagreedasfollows:
PARTI
ArticleI
GeneralMost-Favoured-NationTreatment
1.Withrespecttocustomsdutiesandchargesofanykindimposedonorinconnectionwithimportationorexportationorimposedonthe
internationaltransferofpaymentsforimportsorexports,andwithrespecttothemethodoflevyingsuchdutiesandcharges,andwit
hrespecttoallrulesandformalitiesinconnectionwithimportationandexportation,andwithrespecttoallmattersreferredtoin
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