與出口產品邊境稅調整之 GATT1994 相關條文第六條、第十六條註釋、SCM 協定第一項第二款註釋1、附件一第 g、h 項與註釋 58、附件二，條文如下：80
GATT 1994
第六條 反傾銷稅及平衡稅
第四項：任一締約國產品輸入任一締約國，不得以此項產品之同類產品 在產地國或輸出國，於專供消費時免稅或退稅，而課徵反傾銷稅或平衡 稅。81
第十六條註釋
豁免一項產品於供應國內消費時所須負擔之關稅或稅捐，或將之退 還，且其數額並未超過原繳數額者，應不得視為補貼。82
SCM 協定
第一條 補貼之定義
就本協定之目的而言，如有下列情況應視為有補貼之存在：
79 感謝評論人指出此一論點的重要性。
80 以下有關 GATT1994 條文之中譯本，係出自國貿局 WTO 網站上之中譯本（可下載自：
http://cwto.trade.gov.tw/kmi.asp?xdurl=kmif.asp&cat=CAT293, last visited: 2009/02/08）。
81 Article VI Anti-dumping and Countervailing Duties: “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.”
82 Ad Article XVI: “The exemption of an exported product from duties or taxes borne by the like product when destined for domestic consumption, or the remission of such duties or taxes in amounts not in excess of those which have accrued, shall not be deemed to be a subsidy.”
第一項：會員（本協定簡稱為「政府」）境內有由政府或任何公立機構
83 “In accordance with the provisions of Article XVI of GATT 1994 (Note to Article XVI) and the provisions of Annexes I through III of this Agreement, the exemption of an exported product from duties or taxes borne by the like product when destined for domestic consumption, or the remission of such duties or taxes in amounts not in excess of those which have accrued, shall not be deemed to be a subsidy.”
84 “The exemption or remission, in respect of the production and distribution of exported products, of indirect taxes in excess of those levied in respect of the production and distribution of like products when sold for domestic consumption.” (footnote omitted)
85 “The exemption, remission or deferral of prior-stage cumulative indirect taxes on goods or services used in the production of exported products in excess of the exemption, remission or deferral of like prior-stage cumulative indirect taxes on goods or services used in the production of like products when sold for domestic consumption; provided, however, that prior-stage cumulative indirect taxes may be exempted, remitted or deferred on exported products even when not exempted, remitted or deferred on like products when sold for domestic consumption, if the prior-stage cumulative indirect taxes are levied on inputs that are consumed in the production of the exported product (making normal allowance for waste). This item shall be interpreted in accordance with the guidelines on consumption of inputs in the production process contained in Annex II.” (footnote omitted)
86 本項需注意者在於：前段部分似乎並非處理出口退稅此一邊境稅調整問題，因於前段所指的情
形中，之所以不會被認定為出口補貼，係因為出口國政府亦減免、退還或延遲用於生產供本國 消費之同類產品所使用的貨品與勞務所課徵的前階段累積間接稅，因此，前段所指的情況為，
Note 58: 就本協定之目的而言，下列名詞定義如下：
87 For the purpose of this Agreement:
The term “direct taxes” shall mean taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property;
The term “import charges” shall mean tariffs, duties, and other fiscal charges not elsewhere enumerated in this note that are levied on imports;
The term “indirect taxes” shall mean sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges;
“Prior-stage” indirect taxes are those levied on goods or services used directly or indirectly in making the product;
“Cumulative” indirect taxes are multi-staged taxes levied where there is no mechanism for subsequent crediting of the tax if the goods or services subject to tax at one stage of production are used in a succeeding stage of production;
“Remission” of taxes includes the refund or rebate of taxes;
“Remission or drawback” includes the full or partial exemption or deferral of import charges.
得貫徹消費地原則，因該出口產品並非於本國消費。如前所述，針對出口產品予 以退稅或免稅，雖沒有反應在 1930 年代的一些雙邊條約中，但確實為當時一些 國家所採用，88GATT1947 第十六條並未禁止被視為補貼的出口邊境稅調整，因 此，與進口邊境稅調整的第三條第二項有其不同之處。89而明確將以調整稅賦為 目的之出口退稅排除第十六條有關補貼之規範的「第十六條註釋」，則係於 1954-1955 年、參考哈瓦那憲章草案所加入者。90就出口退稅之邊境稅調整手段，
引發最多的爭議即在於此是否係出口國所採取的補貼行為，因此進口國得於符合 特定要件下對之課予平衡稅。如前述，之所以出現與邊境稅調整相關的詞彙與觀 念，主要係因為 1960 年代後期，當時的歐洲經濟共同體開始逐步調和其會員國 加值稅系統，並增加退還予出口產品的加值稅此一邊境稅調整措施，對於當時主 要採取直接稅制的美國來說，認為此舉不但惡化美歐當時之間越趨嚴重的收支不 平衡問題，91亦造成美國認為不允許針對直接稅採取邊境稅之調整之 GATT 相關 規範對美國出口產品相當不公平。故，當時於美國國內興起一股要求 GATT 後續 談判應該處理此一邊境稅調整議題的聲浪。92也因此相較於進口邊境稅調整之規 範於 GATT1947 直到 GATT1994，並未進行任何的修正，於出口邊境稅調整的規 範，歷經東京回合以及烏拉圭回合，於「補貼規約」以及「SCM 協定」中，均有 予以修正，以澄清出口邊境稅調整與補貼適法性間的關係。
相較於 GATT1994 以及「補貼規約」，SCM 協定除了針對「補貼」的定義 予以明確的規範外，並明文將出口補貼列為禁止性的補貼，且於附件一中列舉出 被視為出口補貼、因此必須被禁止的出口補貼類型。此對於本質上即是針對出口 產品予以退稅或免稅的出口邊境稅調整措施來說，若非於協定中有其他的規定賦 予其不同於一般出口補貼之定位，於 SCM 協定中將會依據第三條第一項第 a 款 的規定一律被禁止。因此，於 SCM 協定附件一所列舉出的上述兩款出口補貼類 型，當中即規定了出口邊境稅調整措施將不會被視為出口補貼的條件。以下將針 對有關得適用出口產品邊境稅調整之對象、範疇、要件、以及例外，就條文之規 範以及相關爭端案件對其所為之解釋，進行分析。93
88 Floyd, R.H., Oct/Nov 1973, supra note 23, at 493.
89 GATT, Report of the GATT Working Party on Border Tax Adjustments, 20 November 1970, L/3464, BISD, 34th Suppl., 136-66, Annex: The GATT Rules on Border Tax Adjustment, para. 22.
90 WTO Committee on Trade and Environment, 2 May 1997, supra note 2, para 60.
91 由於當時歐洲經濟共同體的各會員國多半尚維持固定匯率制度，此一出口退稅的作法遭美國質
疑係變相針對德國以及其他歐洲國家之貨幣貶值。Jackson, J.H., 1978, supra note 30, at 750-751.
92 Lockwood, B. & Whalley, J., May 2008, Carbon Motivated Border Tax Adjustments: Old Wine in Green Bottles?, NBER working paper series 14025, available at: www.nber.org/papers/w14025, at 12-13.（本文中所提到者主要係針對進口邊境稅調整的第三條）
93 針對「補貼」此一觀念、GATT1994 相關規範、以及 SCM 協定，已經有相當多的國際經貿教