第三章 WTO 下與出口稅相關的規範分析
第一節 關稅減讓
並符合其於關稅減讓表（Schedule of Concession）上所做之關稅拘束承諾。GATT 第 2.1(a)條規定，「各締約國對待其他締約國之所有商業行為（commerce）皆不得 低於關稅減讓表所列之待遇57」，由此可知，會員國就關稅拘束之義務僅限於關稅 某類貨品設定一整體性上限（ceiling binding），使談判更具效率61。
根據 GATT 第 28 條之 1 條，關稅談判應建立於互惠互利之基礎上，旨在「實 質降低一般關稅和其他進出口收費，尤其是針對阻止進口之高關稅措施，並適當 考慮本協定目標和個別會員之不同需求…62」，得選擇性地以逐項產品為基礎進
57 General Agreement on Tariffs and Trade 1994, art. 2.1(a), providing that:” Each contracting party shall accord to the commerce of the other contracting parties treatment no less favourable than that provided for in the appropriate Part of the appropriate Schedule annexed to this Agreement.”
[hereinafter GATT]
58 羅昌發，國際貿易法，頁 122（1999 年）。
59 同前註，頁 123。
60 GATT art. 2.1(b), providing that:” The products described in Part I of the Schedule relating to any contracting party, which are the products of territories of other contracting parties, shall, on their importation into the territory to which the Schedule relates, and subject to the terms, conditions or qualifications set forth in that Schedule, be exempt from ordinary customs duties in excess of those set forth and provided therein….”
61 羅昌發，前揭註 58。
62 GATT art. 28 bis.1, providing that:” The contracting parties recognize that customs duties often constitute serious obstacles to trade; thus negotiations on a reciprocal and mutually advantageous basis,
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述之逐項談判（product-by-product or item-by-item negotiation）與主要供應國原則（principle supplier rule）相搭配進行關稅談判，亦即各國就各項產品逐項找定主 要供應國以談判相互之減讓，再使減讓利益一體適用於其他會員國。然而，由於 GATT 締約國逐漸增加、涉及關稅項目複雜而數量龐大，故在甘乃迪回合開始採 用全面性減讓（across-the-board or linear reduction）方式，亦即各國對關稅削減同 樣之百分比，以達互惠原則；東京回合時各國又發展出調和式減讓（harmonization
directed to the substantial reduction of the general level of tariffs and other charges on imports and exports and in particular to the reduction of such high tariffs as discourage the importation even of minimum quantities, and conducted with due regard to the objectives of this Agreement and the varying needs of individual contracting parties, are of great importance to the expansion of international trade….”
63 GATT art. 28 bis. 2(a), providing that:” Negotiations under this Article may be carried out on a selective product-by-product basis or by the application of such multilateral procedures as may be accepted by the contracting parties concerned.”
64 羅昌發，前揭註 58，頁 119-120。
65 關稅乃產品經過國家之海關邊境時對其課徵之稅收。黃立等，「WTO 國際貿易法論」，頁 97
（2009 年）。
66 WTO, Tariff, https://www.wto.org/english/tratop_e/tariffs_e/tariffs_e.htm, providing that,” Customs
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前便有過爭執。1946 年倫敦聯合國貿易暨就業會議（United Nations Conference on Trade and Employment ） 第 一 次 研 擬 國 際 貿 易 組 織 （ International Trade Organization, ITO）關稅談判相關條文時67，各締約國便對於應談判以降低各國「進 口關稅」達成共識，然而出口稅應如何處置？美國認為應直接廢除出口稅，原因duties on merchandise imports are called tariffs.” (last visited Sept. 14, 2017).
67 聯合國貿易暨就業會議係由聯合國經濟暨社會理事會（The United Nations Economic and Social Council）舉辦，目的係為「國際貿易組織（International Trade Organization）」研擬條文，
並進行多邊談判以降低關稅稅率。1946 年 10 月至 11 月第一次倫敦籌備委員會議中，除研擬 http://www.heritage.org/constitution/#!/articles/1/essays/65/export-taxation-clause (last visited Apr. 24, 2017).
69 Government of India, Department of State, Department of Commerce, Preparatory Committee of the International Conference on Trade and Employment, Comments on U.S. Proposals for Expansion of World Trade and Employment, Oct. 21, 1946, p.28.
70 Id.
71 The United Nations Economic and Social Council, Preparatory Committee of the Internation Conference on Trade and Employment, Verbatim Report of the First meeting of the State Trading Sub-committee of Committee II, E/PC/T/C.II/ST/PV/1, Nov. 7, 1946, p.12.
72 United Nations, Report of the First Session of the Preparatory Committee of the United Nations
‧
Conference on Trade and Employment, Nov. 1946, E/PC/T/33, Annexure 10, art. 3, (providing that:
“Each signatory government shall accord to the commerce of the customs territories of the other signatory governments the treatment provided for in the appropriate Schedule annexed to thus Agreement and made an integral part thereof.”)
73 WTO, GATT Analytical Index, Schedules of Concessions, at 73, https://www.wto.org/english/res_e/booksp_e/gatt_ai_e/art2_e.pdf.
74 Joelle Latina et al, Natural Resources and Non-Cooperative Trade Policy, WTOECONOMIC RESEARCH AND STATISTICS DIVISION, May 6, 2011, at 4, available at
https://www.wto.org/english/res_e/reser_e/ersd201106_e.pdf (last visited Sept. 25, 2017) ; Michael Daly, Is the WTO a World Tax Organization? : A Primer for WTO Rules, INTERNATIONAL MONETARY FUND, Mar. 16, 2016, at 13, available at https://www.imf.org/external/pubs/ft/tnm/2016/tnm1602.pdf (last visited Sept. 25, 2017).