论GATT第3条下的“相同产品”及相关问题

Research on “Like Products” and Related Issues under GATT Article III

GATT第 3条体现了国民待遇原则 ,规定与国内相同的进口产品应享受同等的待遇。然而 ,“相同产品”的范围和界定一直存在争议 ,并与税收差别、环境保护、贸易保护等交织在一起。“直接竞争或替代性产品”以及产品的生产加工方法 (PPMs)标准等概念使得相同产品的含义更加复杂化。上诉机构的报告对此从不同角度作了探讨。

GATT Article III embodies the principle of National Treatment, which provides that the like imported products should be treated as the domestic. However, there are disputes on the issues of scope and definition of “like products”, which mingle with tax difference, environmental protection and trade protection. The meaning of “like products” is made more complicated by the criteria of “direct competitive or substitutive products” and PPMs. The Appellate Body of WTO has approached a subject from different angles.