世貿組織之中國汽車零件案與我國相關行政法院判決之研究

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世貿組織之中國汽車零件案與我國相關行政法院判決之研

究

研究成果報告(精簡版)

計畫類別：個別型計畫編號： NSC 98-2410-H-004-130- 執行期間： 98 年 08 月 01 日至 99 年 07 月 31 日執行單位：國立政治大學國際貿易學系計畫主持人：楊光華計畫參與人員：碩士班研究生-兼任助理人員：劉馥寧碩士班研究生-兼任助理人員：林怡臻碩士班研究生-兼任助理人員：黃滋立碩士班研究生-兼任助理人員：鄭琇霙碩士班研究生-兼任助理人員：董玉潔碩士班研究生-兼任助理人員：葉姿嫺公開資訊：本計畫可公開查詢

中華民國 99 年 08 月 04 日

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ҁࣴزीฝԋ݀཰

ςኗቪԋፕЎǴ٠ว

߄ܭᏢೌයтǴ૟ߕ

΢၀ፕЎܜӑҁբ

ࣁҁीฝԋ݀ൔ֋

ϣ৒Ƕ!

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!!

!

ჴ፦ፐิǻ࣮Шຩಔᙃ

Ȩύ୯ˇًؓ႟ҹਢȩϷךՉࡹݤଣ࣬ᜢղ،

Substance over Form?

A Study of the “China – Auto Parts” Case of the WTO

and the Relevant Decisions of Taiwan’s

Administrative Court

!

ླྀ Ӏ ๮

Connie Guang-Hwa Yang

ಃ΋΋΋යܜӑҁ ύ๮҇୯ΐΜΖԃΜД

Reprinted from National Chengchi Law Review Volume 111, October 2009

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ᄃ፵፟ใȉ

ࣽзຸಣᙒȶϜ୾˕˕آٚႮӈ

਱ȷІש՘࢈ݳଲࣻᜱց؛

཭ ! ҵ ! ๣* ् ! ҭ ൘ǵ߻! ق ມǵჴ፦ፐิচ߾ ୖǵ຾αًؓ႟ҹᆅ౛Ώࣁჴ፦ፐิǻ စǵȨᜢิȩᆶȨϣӦิȩϐ୔ᒣ ҴǵഢՏፎ؃ᆶղᘐǺᜢิܥ״ϐၴϸ ΋ǵϩץ຾αϐ႟ҹឦܭȨًؓ Ȑԋًȑȩǻ ΒǵԋًȨЬा੝܄ȩ኱ྗ 㸼းԖЇᔏϐۭዬ 㸽᏾ًᕴሽϐ60% 㸾ᆅ౛ᒤݤಃΒ˺ΒచǺᕴԋ ȨЬा੝܄ȩ Οǵλ! ่ ഌǵȨԋၮًؓਢȩ——ଯ໢Չࡹݤ ଣղ، ΋ǵ࣬ᜢݤз Βǵੋਢ೤ࠔ ΟǵȨЬा੝܄ȩϐᇡۓ Ѥǵλ! ่ ࢠǵ่! ፕ * ਙएՕᖂഏᎾᆖᛜፖ၉࣐ᖂߓඒ඄Δભഏోપୂ଩ֺࠅՕᖂऄᖂጚՓЯऄ৳໑ ՓΖ ދᒚֲཚΚ԰ԼԶڣ؄ִԮֲΙ൷࠹עֲ࿆ཚΚ԰ԼԶڣԮִԼ؄ֲ ຂٚீኙΚܦભᐝ

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ဢ ! ࡌ

ҁЎᔠຎȨύ୯——ًؓ႟ҹਢȩϐຊ،ൔ֋аᕕှύ୯ܭҁ ਢ௳ນϐচӢǴ٠ᙖаᙶమWTOຊ،ᐒᄬȐхࡴቩ౛၀ਢϐݾᆄ ှ،λಔϷ΢ນᐒᄬȑܭղۓύ୯௳ນϐӕਔǴࢂցҭցۓΑύ୯ ៏ៈਔ܌Ь஭ϐȨჴ፦ፐิȩচ߾ޑ፾ҔǶќ΋Бय़ǴӢࣁ୯ϣଯ ໢ଯ฻ՉࡹݤଣȨԋၮًؓਢȩϐচ֋ජЇȨύ୯——ًؓ႟ҹ ਢȩϐλಔයύൔ֋ࠅ҂ᕇ௦યǴࡺҁЎΨ຾΋؁ᔠຎך୯ੇᜢҔ аղᘐ႟ҹࢂցڀԖԋًȨЬा੝܄ȩϐ኱ྗǴаዴۓࢂց಄ӝ Ȩύ୯——ًؓ႟ҹਢȩϐຊ،Ƕ ҁЎว౜Ȩύ୯——ًؓ႟ҹਢȩϐλಔ٠ߚցۓȨჴ፦ፐ ิȩচ߾ǴԶѝࢂό௦યύ୯܌Ь஭ǺHSೱӕځှញྗ߾߯೛ी ٰٛЗ܌ᒏޑᜢิೕᗉޑ࣮ݤǶλಔமፓࡕޣϐՉࣁੋϷ࿶ᔮԵ ໆǴ٠ߚӧמೌቫԛ،ۓ೤ࠔӜᆀϐ߻ޣளаೀ౛ǶӆޣǴவλಔ ޑᢀᗺǴऩ٩ύ୯܌قǴஒȨًؓȐԋًȑȩ΋ຒှញࣁх֖ϩץ ຾αаಔးԋًϐ႟ҹǴ߾཮ཞϷWTO/GATTϐےԑᆶҞޑǴҭ ջѱ൑໒ܫϐϕඁӼ௨ޑዴۓ܄ϷёႣෳ܄Ƕ೭ᅿـှ՟Я֍ӝჴ ፦ፐิচ߾όᔈᔲҔԶၴϸચิݤࡓЬကޑදၹ࣮ݤǶඤقϐǴр α୯ჹܭύ୯ܭځᜢิ߄܌ࣁϐᜢิ෧ᡣ܌٦Ԗϐӝݤයࡑᔈϒа ߥምǶ ԜѦǴȨύ୯——ًؓ႟ҹਢȩϐλಔᗨᇡޕؒԖҺՖమཱޑ ኱ྗࢂHSጌऊ୯ӧղۓȨЬा੝܄ȩਔ܌Ѹ໪уаᒥൻޣǴՠ྽ ځᔠຎύ୯ᆅ౛ᒤݤύ܌ुϐԋًϷᕴԋȨЬा੝܄ȩ኱ྗਔǴӢ ࣁځᕴࢂԵቾȨًؓȐԋًȑȩ܈Ȩᕴԋȩ΋ຒ܌ӧϐ΢ΠЎ—— ջHSȐх֖ځှញྗ߾ȑࢂցϢ೚ԜᅿղۓǴࢂаΨ฻ܭ൩ȨЬ ा੝܄ȩϐղۓඟ㇞Αࢌ٤ྗ߾Ƕ٩λಔϐ࣮ݤǴό໻а΋ۓᕴԋ ϐಔӝբࣁᇡۓ኱ྗόִǴᇂаးԖЇᔏϐۭዬࣁٯǴஒ཮҉ᇻ೏

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ຎࣁԋًǴԶό಄ӝHSှញྗ߾΋ा؃ӈΕԖ၀ύ໔ౢࠔӜᆀϐ ࿯ޑೕۓǹӕਔǴаሽॶԭϩКբࣁ኱ྗҭӕኬό྽Ǵᇂ٩ሽॶԭ ϩК኱ྗ཮٬Ьा੝܄ϐ،ۓόѸฅज़ۓܭӕץ຾α႟ҹϐຑ՗Ǵ ԶԖၴHSှញྗ߾ΒȐҘȑϐচ߾ǴၺፕሽॶԭϩК኱ྗᆶځд ղۓ኱ྗ໔׳Жલᡄᒠϐ΋ೣ܄Ƕ΋قаጨϐǴਥᏵȨύ୯——ؓ ً႟ҹਢȩǴҔаղۓ຾α႟ҹࣁֹ᏾ނࠔϐȨЬा੝܄ȩ኱ྗό ளङᚆHSှញྗ߾ϐচ߾Ƕ ҁЎനࡕϩ݋ך୯ଯ໢ଯ฻ՉࡹݤଣȨԋၮًؓਢȩǴว౜ੇ ᜢளҔаղۓࢂցڀ᏾ᡏނࠔȨЬा੝܄ȩϐ኱ྗύǴ࡞֖ԖਥᏵ Ȩύ୯——ًؓ႟ҹਢȩλಔൔ֋ǴѸฅ཮Ꮴठ࣬ᜢೕ߾ၴϸϐሽ ॶԭϩК኱ྗǶᏃᆅܭسݾਢҹύǴੇᜢ՟໻፾ҔHSှញྗ߾Զ ҂ජЇ၀኱ྗǴՠ٠ߚӢԜ൩డคୢᚒǴ౥ഖ၀኱ྗϝܴۓܭך୯ ᜢิݤࡼՉಒ߾ಃΒ˺ΎచಃΒ໨ಃΟීύǶᑽፏȨύ୯——ًؓ ႟ҹਢȩλಔϐፕ౛Ǵ΢ॊచී՟Ԗуаᔠ૸ϐѸाǴаٛЗ҂ٰ ჹЋ୯ਥᏵ၀ීೕۓ፦ᅪך୯ੇᜢჹܭԋًȨЬा੝܄ȩϐᇡۓǶ ᜱᗥມȈϜ୾آٚႮӈ਱ȃзຸಣᙒȃзࣩᜱଡ଼ಣᙒȃ୾ር୧ࠣಜΚϸ᜹ښ ࡚ȃԚٚл्੬ܓȞᐍٚ੬ኊȟ

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൧ȃࠊ! ّ

ΒɄɄΖԃ˺ΒДωр᝗ޑ΢ນᐒᄬຊ،ǺȨύ୯——ًؓ႟ ҹਢ1ȩǴΏύ୯ԾΒɄɄ΋ԃ˺ΒДԋࣁШࣚຩܰಔᙃȐWorld Trade Organization, WTOȑ཮঩ࡕǴ२ҹᕇள௳ນ่݀ޑݾᆄှ، ਢҹǶԜਢᆶך୯ԋࣁWTO཮঩ࡕ܌ගଆЪ२ҹ຾Εჴ፦ቩ౛ޑ ݾᆄှ،ਢǺȨኻ࿉——ၗૻࣽמౢࠔਢȩ2ǴԖ൳ϩ࣬՟Ǵࣣࣁ ຾α୯ࡹ۬ό٩຾αቷ୘܌ҙൔϐิ߾ဦձȐTariff Number, HS CodeȑǴࠅׯ٩ิ౗ၨଯϐځдิ߾ဦձਡፐᜢิǴԶᎁрα୯ ࡹ۬ܭWTO௓ນ3Ƕ 1 ՛ิဪެ࣍2008ڣ7ִ18ֲֆؒΔՂ္ဪެ࣍2008ڣ12ִ15ֲֆؒΖAppellate Body Report, China – Measures Affecting Imports of Automobile Parts, WTO Doc. WT/DS339, 340, 342/AB/R, adopted 12 January 2009 [hereinafter China –Auto

Parts].

2

EC – Tariff Treatment of Certain Information Technology Products, WT/DS375,

376, 377. ءூط࣍ᅝࠃഏၴྤऄ༉՛ิګ୉Գᙇ۞۩ሒګ࠰ᤜΔࢬאऴࠩء ڣΰ2009αցִթ༛ఽ஼९ਐࡳ࿓ݧᙇנ՛ิګ୉ΖWTO Note by the Secre-tariat, European Communities and its State Members – Tariff Treatment of Certain

Information Technology Products, Constitution of the Panel Established at the Re-quests of United States, Japan and Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, WTO Doc. WT/DS375/9, WT/DS376/9, WT/DS/377/7

(2009.1.26). ء ூ խ Δ ݺ ഏ ឈ ፖ ભ Ε ֲ ٵ ੡ ଺ ܫ Δ ܀ ݺ ഏ ௧ ᣂ ኔ ೭ ኙ ࣍ ࠠ ڶ DVIጤ՗ऱ෈དྷ᧩قᕴথڍُᑛᅩ܂ऄΔലհီ੡ψሽီωۖॺψᇷಛઝݾข ঴ωΔ׊۩ਙऄೃհڍᑇܒެΰ14ٙխܛڶ12ٙαٍ֭਍ڼጟ։ᣊᎁࡳΖ۟࣍ 2ٙᎁ੡ڼᣊข঴ᚨီ੡ᇷಛข঴հܒެΔ׌૞ਢࠉᖕߓञข঴ࠀآܶڶTV-in ጤ՗ࠃኔΖ؀ק೏࿛۩ਙऄೃ96ڣ္ڗร443ᇆ֗96ڣ္ڗร504ᇆܒެΖଖ൓ ࣹრऱਢࠡהூٍٙڶྤTV-inጤ՗ृΔ܀ս๯ီ੡ψሽီωΔਚऄೃߠᇞ᧩ ྥࡸڶࣴฆΖ 3 լመݺഏ࣍ψᑛᅩ——ᇷಛઝݾข঴ூωհรԫڻ஼णխΰFirst Submissionα থൎᓳᇠூॺข঴࿔ঞᇆܑ։ᣊംᠲΰnot a dispute on the classification of the products concernedαΔۖਢᑛᅩ௅ᖕGATTร2යհ๵ࡳլᚨ࿯ղߓञข঴ለࠡ

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຾α୯ࡹ۬ऩளҺཀᇡۓ຾α೤ނ܌ឦϐิ߾ဦձǴ߾WTO уፏ཮঩ϐᜢิܥ״က୍ஒѨѐཀက4ǹՠࢂऩόϢ೚຾α୯ࢗਡ ຾α೤ނᔈឦϐิ߾ဦձǴ྽຾α୯ჹܭόӕϐิ߾ဦձ٠ߚ௦ڗ ֡΋ิ౗ਔ5Ǵ຾αΓஒཱུܰᙖิ߾ဦձ໔ิ౗ϐৡձԶ຾Չ঺ճ ȐarbitrageȑǴջڅཀᒧ᏷եิ౗ϐิ߾ဦձ຾ՉҙൔǴаೕᗉ຾ α೤ނϐឦ܄চᔈᘜឦϐଯิ౗ิ߾ဦձǴӵԜ΋ٰǴ຾α୯চᔕ ၲԋϐߚ଄ࡹҞޑஒคаပჴǴЪ଄ࡹԏΕΨ཮ӢԶ෧ϿǴࢂаፐ ิᐒᜢӭ཮Ь஭ჴ፦ፐิǴаٛԜᜪચิ଒ᅅϐ௃׎6Ƕ٣ჴ΢Ǵ ύ୯ӧًؓ႟ҹਢύමӭԛගϷȨჴ፦ፐิȩচ߾ȐDoctrine of Substance over Formȑ7ǴฅԶځനࡕࠅࢂ௳ນǴࢂցཀᒏȨჴ፦ፐ ิȩচ߾ӧᜢิБय़ޑ፾ҔԖځज़ڋǴԶό՟ӧϣӦิБय़ޑ፾ Ҕǻ

ќ΋Бय़Ǵӧך୯уΕWTOࡕǴWTOڐۓܭ୯ϣࢂցڀԖޔ ௗ ਏ Κ Ȑ direct effect ȑ ޑ ୢ ᚒ Ǵ ᗨ Ԗ ܌ ᒏ ޑ Ȩ Ծ ୏ ቬ Չ Ȑ

ᣂ࿔।ࢬ๵ࡳհৱሖ੡஁հംᠲΰbut on the treatment accorded by the EC on the products at issue which must, pursuant to Article II of the GATT of 1994, not be less favorable than that provided in its Scheduleα. European Communities and its

Member States – Tariff Treatment of Certain Information Technology Products (WT/DS375, WT/DS376, WT/DS377), First Written Submission of the Separate Cus-toms Territory of Taiwan, Penghu, Kinmen and Matsu, ¶ 8, availible at

http://www.moea.gov.tw/~meco/otn/dispute.htm (last visited: 2009.01.20).

4

General Agreement on Tariffs and Trade, art. II:1(a), (b).

5 ਊᣂ࿔ᓰᐛૉႛਢ੡ತਙگԵհؾऱΔঞءྤႊ೴։լٵ࿔ঞᇆܑऱ࿔෷Δۖ ൓ආ݁ԫ࿔෷א૾܅ᒝᐛګءΖྥۖٺഏܓشᣂ࿔ሑ۩ࠡהਙ࿜ؾऱृΔࢬڇ ڍڶΔڕঅᥨഏփขᄐܛ੡ࠡխհԫΔڼழܛڶױ౨ኙ௽ࡳขᄐࢬᏁհၞՑ଺ றࢨתګ঴ࡳאለ܅࿔෷Δ܀থኙױ౨ፖհᤁञऱၞՑګ঴ࡳאለ೏࿔෷Δང ߢհΔܛ೴ܑլٵ࿔ঞᇆܑऱ࿔෷૤ᖜΖ 6 ψኔᔆᓰ࿔ω଺ঞհᎅࣔΔᇡߠء֮ร၁ຝ։Ζ 7 ᇡߠء֮ร೶ຝ։Ζ

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executingȑȩᆶȨߚԾ୏ቬՉȐnon self-executingȑȩϐݾ8Ǵόၸ ዴჴςԖນ೜྽٣Γ໒ۈජЇڐۓϐೕۓǴаЍ࡭Ծيܭນ೜ύϐ Ь஭ǶܭȨύ୯——ًؓ႟ҹਢȩϐλಔຊ،ۘ҂҅ԄϦѲ߻9Ǵ ջԖ྽٣Γܭଯ฻ՉࡹݤଣЬ஭ਥᏵൔᏤWTOςᇡۓύ୯ܭ၀ਢ ϐݔຎՉࣁၴϸWTOຩܰೕ߾ǴࣉፎݤଣୖԵWTOϐຊ،аᄖᎍ ੇᜢჹځ຾αًؓ႟ҹፐаԋًᜢิϐೀϩ10ǶԜջҁЎஒܭಃഌ ೽ϩ܌૸ፕϐȨԋၮًؓਢȩǶόၸݤଣനࡕ໻ᙁൂӦаȨύ୯ε ഌڋۓϐᄬԋ᏾ً੝ቻޑًؓ႟೽ҹ຾αᆅ౛ᒤݤಃΒ˺΋చǴၴ ϸ୯҇ࡑၶচ߾ϐᜢิምᛖϐ٣ჴǴᆶҁҹ٣ჴۘߚӄฅ࣬಄ǴԾ คவКߕජЇȩࣁҗǴܔ๊௦ય྽٣ΓϐЬ஭11Ƕ Ȩԋၮًؓਢȩࢂցዴӵך୯ݤଣ܌߄ҢޑᆶȨύ୯——ًؓ ႟ҹਢȩϐ٣ჴ٠όӄฅ࣬ӕаठֹӄόளКߕජЇǻନԜϐѦǴ Ȩύ୯——ًؓ႟ҹਢȩϐനࡕຊ،ࢂցज़ᕭȨჴ፦ፐิȩচ߾ӧ ᜢิፐቻ΢ϐ፾Ҕǻ೭٤ୢᚒόՠᜢ߯ډך୯ੇᜢჴ୍ࢂցԖѸा 8 ೶ߠᢅ࣑࿇ΔGATT/WTOፖݺഏ၉࣐Δ଄15-17Δ1996ڣΙ঒ᐈᔅΔഏᎾऄᄅ ᓵΔ଄83-84Δ2002ڣΖছृࠉᖕ၉࣐ऄร7යร4ႈ๵ࡳΰψ࠰ࡳࢨ࠰ᤜփ୲ ௫ ֗ ෼ ۩ ऄ ৳ հ ଥ ޏ ࢨ ᚨ ׼ א ऄ ৳ ࡳ հ ृ Δ Ꮑ ݙ ګ م ऄ ࿓ ݧ Δ ࡨ س ய ԺΖωαΔᎁ੡ഏᎾᆖ၉࠰ࡳڍ௫ऄ৳հଥޏΔਚྤψ۞೯ᐌ۩ωயԺΙ৵ृ ࠉᖕᖆऄร38Ε58֗53ය๵ࡳΔᎁ੡ψݺഏᒬપᦞឈط᜔อ۩ࠌΔ܀Ꮑᆖ۩ਙ ೃᓫܒ᡽ૡΕمऄೃެᤜΔྥ৵թ౨ޅ଱ΔڂڼΔՅਢᒬ࿨යપհᤜூΔઃፖ ऄ৳ூࠀ٨ΔᆖمऄೃԿᦰຏመΔፖԫ౳ऄ৳ྤฆΔࢬאයપհயԺፖփഏऄ ৳ઌٵΔױऴ൷੡փഏऄೃܒூհࠉᖕΖω 9

Interim report issued February 13, 2008; final report issued to Parties March 20, 2008; final report circulated July 18, 2008.

10 ᇡߠء֮รຬຝ։ψګሎ޳߫ூωհಘᓵΖ௅ᖕছုࢬ᧩قհ՛ิ໴ܫழ࿓Δ ψګሎ޳߫ூωխ଺ܫࢬᜢጠհψ௅ᖕ໴ᖄωᚨᇠਢਐ՛ิհཚխ໴ܫᄐᆖ໾ ᧯ࢶ᥻հփ୲Ζ 11 ψګሎ޳߫ூωΔ೏ႂ೏࿛۩ਙऄೃܒެΔ96ڣ৫္ڗร843ᇆΔ2008ڣ4ִ8 ֲΔ96ڣ৫္ڗร1003Д1008ᇆΔ2008ڣ6ִ30ֲΔ෻طΚնհ㹀ຝ։Ζ

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ӢȨύ୯——ًؓ႟ҹਢȩԶ຾Չፓ᏾ǴΨёૈӧࢌᅿำࡋϣᆶך ୯܌ගଆޑȨኻ࿉——ၗૻࣽמౢࠔਢȩԖᜢǴӢࣁWTOݾᆄှ ،λಔᆶ΢ນᐒᄬزഖ཮аՖᅿ኱ྗᔠᡍੇᜢჹิ߾ဦձޑᇡۓǴ ჹȨኻ࿉——ၗૻࣽמౢࠔਢȩϐຊ،่݀ஒԖ،ۓ܄ϐቹៜǶࢂ аҁЎᔕჹȨύ୯——ًؓ႟ҹਢȩϷך୯ଯ฻ՉࡹݤଣޑȨԋၮ ًؓਢȩੋϷ΢ॊୢᚒ೽ϩуа௖زǶ २ӃஒᇥܴȨჴ፦ፐิȩচ߾ϐϣ఼Ǵௗ๱ϩ݋Ȩύ୯——ؓ ً႟ҹਢȩǶҗܭচ֋୯ϐȨЬՏፎ؃ȩϷ΢ນᐒᄬൔ֋Ьाࢂଞ ჹسݾ௛ࡼၴϸGATTಃΟచ୯҇ࡑၶޑୢᚒǴ٠όੋϷᜢิޑ૸ ፕǴࡺҁЎ໻଺ཷॊǴԶஒख़Ј࿼ܭλಔൔ֋ჹȨഢՏፎ؃ȩϐೀ ౛Ǵ੝ձࢂӚ୯ᔈӵՖղۓิ߾ဦձǴБόठܭၴϸGATTಃΒచ ᜢิܥ״က୍ޑ૸ፕǶϐࡕϟಏך୯ଯ฻ՉࡹݤଣȨԋၮًؓਢȩ ϐղ،Ǵ٠๱ख़ܭځᆶȨύ୯——ًؓ႟ҹਢȩԖᜢϐ೽ϩǴаᕕ ှך୯ჴ୍ࢂցԖሡׯ๓ϐೀǴനࡕ߾ࢂ่ፕᆶࡌ᝼Ƕ

ະȃᄃ፵፟ใ঩ࠍ

܌ᒏȨჴ፦ፐิȩ߯ࡰચิޑፐቻᔈа࿶ᔮჴ፦ࣁ٩ᘜǴόڙ ҬܰՉࣁ܈ፐิ࠼ᡏϐѦᢀ׎Ԅ܌ܥ״Ǵચิዽቻᐒᜢ࿶தճҔԜ চ߾ٛЗચิϐೕᗉǶ᝽ӵᐞࢪᆶε೽ϩޑኻ࿉୯ৎջஒԜচ߾ܴ ۓܭิݤύǴբࣁ΋૓܄ޑϸೕᗉచීǴቺ୯Ȩચิ೯߾ȩಃѤ˺ Βచёࣁж߄12Ƕόၸ٠ߚ܌Ԗ୯ৎࣣஒԜচ߾ܴЎϯ13Ǵ೸ၸљ 12 Abgabenordnung § 42. ΰ᤟֮ߠΚຫඕ᤟Δᐚഏ఺࿔ຏঞΔತਙຝತ೭Գ୉ಝ ᒭࢬΔ଄54Δ1985ڣαΖ 13

ڕ૎ΕભΕףΕֲ࿛ഏࠀآ࣍مऄխڶڼᣊ๵ࡳΖHUGH J. AULT & BRIAN J. ARNOLD, COMPARATIVE INCOME TAXATION: A STRUCTURAL ANALYSIS 17-20, 33-35, 50-51, 69-70, 86, 99-100, 112, 132-33, 153-54 (2nd ed., 2004).

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ݤਢٯ೴؁ࡌҥԜচ߾ޣǴҭ܌ӧӭԖǴӵך୯࣬ᜢิݤᗨค΋૓ ܄ϸೕᗉచීǴՠεݤ۔ញӷಃѤΒɄဦඟҢ14ǺȨੋϷચิ٣໨ ϐݤࡓǴځှញᔈҁܭચิݤࡓЬကϐᆒઓǴ٩Ӛ၀ݤࡓϐҥݤҞ ޑǴᑽፏ࿶ᔮ΢ϐཀကϷᄃ፵፟ใϐϦѳচ߾ࣁϐǶȩ

ऍ୯ᖄٖനଯݤଣܭ΋ΐΟΐԃF. & R. Lazarus & CoਢҭܴҢ Ԝ চ ߾15Ƕ ၀ ਢ ឦ ܭ ऍ ୯ Ȩ ᖄ ٖ ْ ଑ ݤ ଣ ཀ ـ ϩ ݔ Ȑ circuit splitȑȩᜪࠠޑਢٯ16ǴଆӢܭঢউК٥੝୔ْ଑ݤଣჹܭયิက ୍Γளց൩ځаᑼၗચၛБԄ٬Ҕϐό୏ౢԌܢשᙑޑୢᚒǴᆶځ дْ଑ݤଣـှόӕǶঢউК٥੝୔ْ଑ݤଣᇡࣁӧᑼၗચၛޑރ ݩǴό୏ౢϐӜက܌Ԗ៾ΓࡽࣁڙૼሌՉǴયิက୍Γջόளჹ၀ ό୏ౢϐשᙑҙൔԌܢǹ࣬ϸӦǴځдْ଑ݤଣᇡࣁό୏ౢᑼၗચ ၛޑჴ፦฻ӕܭયิက୍ΓԾሌՉڗளܢܝສීԶᖼ࿼ό୏ౢޑ௃ ׎Ǵࡺયิက୍ΓளԌܢ၀Ȑᑼၗચၛ܈ܢܝϐȑό୏ౢޑשᙑǶ നଯݤଣനࡕ௦યࡕޣϐـှǴ٠߄ܴ17ǺȨӧચิޑሦୱǴݤࡓ ୺Չᐒᜢᆶݤଣ܌ᜢϪޑࢂჴ፦ᆶ੿ჴǴԿܭ҅Ԅਜय़Ўҹ٠όᝄ ਱ڀԖܥ״ΚǶȩ 14 Օऄࡴᤩڗร420ᇆΔ׹ऄೃֆ໴Δ39࠴2ཚΔ଄3-17Δ1997ڣ1ִ17ֲΰءூ ञរڇ࣍ᜢᓮԳਢܡॺψאڶᏝᢞࠦ၇ᔄ੡റᄐωۖ൓܍ᐛᢞٌ࣐ࠦࢬ൓࿔Δ ۩ਙऄೃլࠉֆ׹࿆ಖ֗೸ᄐ࿆ಖ੡ࠉᖕΔۖאᜢᓮԳൕࠃैปٌ࣐հ८ᠰᡓ ՕΔբ၌መࠡءᄐΰၞנՑ၉࣐αհگԵ੡طΔψுኔᎁࡳωլ൓܍࿔Ζڍᑇ Օऄࡴٵრ۩ਙऄೃհܒެΔ൫୪ཤⓎՕऄࡴڶլٵრߠ஼ΔڂءூᅝࠃԳຫ ૪ࠡ࣍ٵԫڣ৫ႛ၇ᔄԫ࿝αΖ 15

Helvering v. F. & R. Lazarus & Co., 308 U.S. 252 (1939).

16

ࢬᘯऱ߲ಱऄೃრߠ։ࣴᣊীூࠏΔএਐ່೏ऄೃ࠹෻ᇠூऱ෻طԯഗ࣍Հ్ ߲ಱऄೃڇᣊۿூٙհऄ৳ᇞᤩ։ࣴΔ੡อԫऄ৳ߠᇞհؘ૞ۖ࠹෻ᇠூΖ

17

଺֮Κ“In the field of taxation, administrators of the laws and the courts are con-cerned with substance and realities, and formal written documents are not rigidly binding.” Id.

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΋૓૸ፕऍ୯ᜢܭȨჴ፦ፐิȩচ߾ϐ፾ҔਔǴதජЇќ΋ ׳Ԑޑനଯݤଣղ،Gregory v. Helvering18բࣁҁচ߾ᔲᙡϐ२ ٯ19Ƕ ฅ Զ ၀ ਢ Ь ा ࢂ ٩ ྣ ܌ ᒏ ޑ Ȩ ୘ ཰ Ҟ ޑ চ ߾ Ȑ Business Purpose Doctrineȑȩցۓયิက୍Γϐᗉิ೛ीǴᆒઓ΢ᗨҭࣁ Ȩჴ፦ፐิȩޑᡏ౜Ǵόၸղ،Ў٠҂ऩF. & R. Lazarus & Coਢޔ قȨჴ፦ፐิȩচ߾ޑϣ఼ǴࡺҁЎаࡕޣբࣁऍ୯љݤှញϐж ߄ਢٯǶ ѝࢂȨჴ፦ፐิȩচ߾ऩၸࡋ፾ҔǴԖёૈᆶચิሦୱޑќ΋ ख़ाচ߾ȨચิݤࡓЬကȩวғፂँǶ܌ᒏȨચิݤࡓЬကȩ20ࡰ ፐิाҹᔈаݤࡓܴЎೕۓǴݤࡓऩ҂ೕۓǴΓ҇ջคયิϐက ୍Ǵӵך୯Ꮶݤಃ˺ΐచǵВҁᏦݤಃΖ˺Ѥచϐೕۓࣣࣁ፾ٯǶ ך୯Ꮶݤಃ˺ΐచೕۓǺȨΓ҇Ԗ٩ݤયิϐက୍ȩǴᗨځೕۓ׎ ԄࢂаΓ҇က୍ࣁЬǴՠځύȨ٩ݤȩΒӷΨ߄ၲऩคݤࡓೕۓǴ Γ҇ջค໪યิϐᆒઓǶВҁᏦݤಃΟ˺చϐೕۓᆶϐ࣬ऩ21Ǵό ၸВҁᏦݤಃΖ˺ѤచΞ׳຾΋؁ڀᡏೕۓચิϐፐቻᔈаݤࡓܴ ۓځाҹ22Ƕ ȨચิݤࡓЬကȩϐҞޑࡽ߯ࣁଓ؃ݤࡓϐӼۓ܄ϷႣෳёૈ ܄Ǵ߾Ȩჴ፦ፐิȩচ߾ᕵ٬҂೏ᔲҔǴΨᜤխᆶ΢ॊҞޑϐଓ؃ Ԗࢌᅿำࡋϐᤦ਱ǴࡺԖᏢޣаࣁᆶځճҔȨჴ፦ፐิȩচ߾ٛ୹ 18

Gregory v. Helvering, 293 U.S. 465 (1935).

19

See Assaf Likhovski, The Duke and the Lady: Helvering v. Gregory and the History of Tax Avoidance Adjudication, 25 CARDOZO L.REV. (2004).

20 ࢨጠհ੡ψ఺࿔ऄࡳ׌ᆠωΖ 21 ଺֮Κψഏا圹Εऄ৳圸ࡳ坋坕圲圝块圵坒坔Ε౏࿔圸ᆠ೭坜૤圿Ζω 22 ଺֮Κψ圌坓圩圵఺࿔坜ᓰ圡ΕԾ圹෼۩圸఺࿔坜᧢ޓ圣坕圵圹Εऄ৳Ծ圹ऄ ৳圸ࡳ坋坕යٙ圵坒坕圝圲坜ؘ૞圲圣坕Ζωਚຏൄאءය܂੡ֲءᖆऄխ ψ఺࿔ऄ৳׌ᆠωऱז।ය֮Ζ

(14)

ચิϐೕᗉǴόӵा؃ҥݤᐒᜢܴۓચิೕᗉՉࣁϐᄊኬ23ǶฅԶ ೭ኬޑЬ஭ӧ౜ჴ΢Ԗځ֚ᜤǴӢࣁѝाԖચิ঺ճޑᇨӢǴયิ က୍Γ൩཮ᢕࣴೕᗉϐёૈǴ༈ѸౢғόയݍᖐޑೕᗉᄊኬǴ๊ߚ ҥݤϐ߃ளаགྷႽǶ܌аΨԖᏢޣ௦ڗКၨש૱ϐ࣮ݤǴᇡࣁѸ໪ ࢂȨ٩׎ԄፐิஒวғόϦѳޑ่݀ȩǴБள௦ҔȨჴ፦ፐิȩচ ߾ǴаխȨ׎ԋፐิ៾ϐᔲҔȩ24Ƕ คፕࢂȨύ୯——ًؓ႟ҹਢȩ܈ࢂך୯ՉࡹݤଣϐȨԋၮؓ ًਢȩ֡և౜྽ิ߾ဦձ໔ӸԖચิ঺ճᇨӢਔ܌़ғϐୢᚒǴӢ ࣁӧ߻ޣǴ຾αԋًᆶ႟ҹϐᜢิϩձࢂ25%ᆶ10%ǹԶӧࡕޣǴ ߾ࢂ2.5%ᆶ29.5%Ǵ঺ճᇨӢόёᒏόεǶค܁Я຾αΓаًؓ႟ ҹൔᜢਔǴٿӦੇᜢࣣᚶᅪჴሞ຾αޑёૈࢂԋًǴԶᆃᅰ܌ૈӦ ѐว౜۶฻аࣁޑ੿ჴǶฅԶऩੇᜢ΋ཷஒ຾αًؓ႟ҹຎࣁࢂԋ ًǴаठًؓ႟ҹϐิ߾ဦձคҔݓϐӦǴ৮Ψᜤಥᔲ៾ϐ༮ǴӢ ࣁ၈ӵ΢܌ॊǴȨჴ፦ፐิȩচ߾ϐ፾Ҕ٠ߚడคज़ڋǶаΠջவ Ȩύ୯——ًؓ႟ҹਢȩϐλಔຊ،ᢀჸȨჴ፦ፐิȩচ߾ܭᜢิ ፾Ҕϐज़ڋǶ 23 ֲءᖂृקມؖՆᎁ੡Κψ఺࿔๵ᝩ۩੡հܡࡳএمऄᖲᣂհᓰᠲΔॺ۩ਙᖲ ᣂࢨऄೃհᓰᠲΖ።෻ᓵՂ఺࿔๵ᝩ۩੡ឈױܒܑΔ܀ڇ෼ז࿇ሒհषᄎխΔ ෼ኔՂᄕᣄܒܑΙڕ࣠ऄ৳ྤଡܑհܡࡳ๵ࡳΔսւ๺شኔᔆᓰ࿔଺ঞףאܡ ࡳΔঞ఺࿔ऄ৳׌ᆠՀհऄ৳ڜࡳࢤ֗ऄ৳ቃྒྷױ౨ࢤലᔡࠩᄕ৫ధᡏΖωק ມؖՆထΔ๺ݳႂ᤟Δኔᔆᓰ࿔଺ঞΔತ࿔ઔߒΔ17࠴5ཚΰ᠏֧۞Օऄࡴᤩ ڗร420ᇆΔ୪ཤⓎՕऄࡴլٵრߠ஼Δု7αΖ 24 ತቸऄԳխഏತ࿔८ᘜ֮ඒഗ८ᄎᒳٱΔኔᔆᓰ࿔ംᠲհઔߒΔ1982ڣΰ᠏֧ ۞Օऄࡴᤩڗร420ᇆΔ୪ཤⓎՕऄࡴլٵრߠ஼Δု5αΖ

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୥ȃໍπآٚႮӈᆔ౪Ξ࣐ᄃ፵፟ใȉ

ύ୯ܭΒɄɄѤԃႧѲ܌ᒏޑȨًؓౢ཰ࡹ฼ȩǴڗжځԾ΋ ΐΐѤԃଆႧՉޑȨًؓπ཰ౢ཰ࡹ฼ȩ25Ǵ࣬ᜢᐒᜢ٠ਥᏵΒɄ ɄѤԃޑཥࡹ฼ǴܭಜԃӅӕڋۓΑȨᄬԋ᏾ً੝ቻޑًؓ႟೽ҹ ຾αᆅ౛ᒤݤȩ26Ƕࣁଛӝ၀ᆅ౛ᒤݤޑჴࡼǴ٬ڀԖԋًЬा੝ ܄ޑًؓ႟ҹϐਡۓπբԖ܌٩ൻǴύ୯ੇᜢΨϦ֋ΑȨ຾αؓ ً႟೽ҹᄬԋ᏾ً੝ቻਡۓೕ߾ȩǴ٠ԾΒɄɄϖԃѤД΋Вଆ ࡼՉ27Ƕ ΢ॊ೭΋঺ᒤݤЬाࢂύ୯Ҕаᆅ౛ڀԖȨԋًЬा੝܄Ȑύ ୯ᆀϐࣁȨ᏾ً੝ቻȩȑȩϐًؓ႟ҹޑ຾αǶՖᒏԋًȨЬा੝ ܄ȩǴਥᏵ΢ॊᆅ౛ᒤݤಃΒ˺΋చೕۓǴΥ಄ӝаΠ኱ྗϐ΋ޣ ջឦϐ28Ƕ ΋ǵ຾αӄණҹȐCKDȑ܈ъණҹȐSKDȑಔးًؓ29ǹ܈ 25 ΰխഏαഏ୮࿇୶ࡉޏ଀ࡡ୉ᄎחΔร8ᇆΚ޳߫ขᄐ࿇୶ਙ࿜ΰ2004ڣ5ִ21 ֲαᄅဎጻ଄Κhttp://news.xinhuanet.com/zhengfu/2004-06/02/content_1503181. htm.ΰאՀ១ጠΰխα8ᇆਙ࿜αΔ່৵ោᥦֲΚ2009ڣ1ִ20ֲΖ 26 ΰխഏα௧ᣂ᜔ᆟΕഏ୮࿇୶ࡉޏ଀ࡡ୉ᄎΕ೸೭ຝΕತਙຝร125ᇆחΚዌګᖞ ߫௽ᐛऱ޳߫ሿຝٙၞՑጥ෻ᙄऄΔ2005ڣ2ִ28ֲ࿇ؒΔ2005ڣ4ִ1ֲسயΔ௧ ᣂጵٽॾஒᇷಛጻΚhttp://www.china-customs.com/big5/customs/data/2005/7354.htm. ΰאՀ១ጠΰխα125ᇆחᙄऄαΔ່৵ោᥦֲΚ2009ڣ1ִ20ֲΖ 27 ΰ խ ഏ α ௧ ᣂ ᜔ ᆟ 2005ڣ ֆ ܫ ร 4ᇆ Κ ၞ Ց ޳ ߫ ሿ ຝ ٙ ዌ ګ ᖞ ߫ ௽ ᐛ ு ࡳ ๵ ঞ Δ 2005 ڣ 3 ִ 28 ֲ ࿇ ؒ ࠀ س ய Δ ᖞ ߫ ௽ ᐛ ሿ ຝ ٙ ጥ ෻ ጻ Κ http://autoadmin. chinaport.gov.cn.ΰאՀ១ጠΰխα4ᇆֆܫ๵ঞαΔ່৵ោᥦֲΚ2009ڣ1ִ20ֲΖ 28 ΰխα125ᇆחᙄऄΔٵု26Δร21යΖ 29 ٤ཋٙΰComplete Knock-Down, CKDαΚߩא፹ທګᖞ߫ऱ޳߫ሿٙאݙ٤آ ิ ᇘ ऱ ण ኪ ၞ Ց Δ ط ࣍ ࣈ ᇞ ࿓ ৫ ೏ Δ Ծ ጠ ੡ า ຝ ࣈ ᇞ ୚ ٙ Ι ת ཋ ٙ ΰ Semi Knock-Down, SKDαΚߩא፹ທګᖞ߫ऱ޳߫ሿٙאຝ։ิᇘऱᑓิࢨתګ঴ ୚ٙীኪၞՑΔࣈᇞ࿓৫լૉছृΔਚԾጠ੡Օຝࣈᇞ୚ٙΖ

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Βǵӕਔ຾αȨًᡏȩǵȨЇᔏȩٿεᕴԋȐassemblyȑ30ǹ ܈໻຾α߻ॊٿεᕴԋϐ΋ǴՠќѦΞ຾αԿϿΟᅿа΢ޑځдᕴ ԋǹ܈ᗨ҂຾αٿεᕴԋǴՠ຾αԿϿϖᅿа΢ϐځдᕴԋǹ܈ Οǵ຾α႟ҹϐሽ਱ᕴکςၲ᏾ًሽ਱ϐ60%31Ƕ ຾αԿύ୯ϐًؓ႟ҹ΋ѿڀԖԋًȨЬा੝܄ȩǴύ୯ཷ٩ 25%ϐԋًิ౗ፐቻᜢิǶڰฅԜᅿ௛ࡼёߦ٬ύ୯ნϣ׳ӭޑؓ ًᇙ೷୘௦Ҕნϣ܌ғౢޑ႟ҹ32ǴӢࣁѝा᏾ًύϐ຾αًؓ႟ ҹ҂ၲ΢ॊߐᘖǴ߾܌٬Ҕϐ຾αًؓ႟ҹิ౗໻Ԗ10%ǹࣁफ़ե ғౢԋҁǴᇙ೷୘ջԖ࣬྽ᇨӢ٬Ҕ྽Ӧғౢϐ႟ҹǴ܈೛ݤஒ຾ α႟ҹЇ຾ӧӦϯғౢǶՠࢂӚ୯ࡽฅԖ៾୷ܭԾيࡹ฼ԵໆǴԶ ჹόӕิ߾ဦձۓаόӕޑิॄǴ߾ύ୯ஒԋًᆶ႟ҹ໔ิ౗ৡຯ ೛ۓܭ2.5७Ǵд୯ҁค៾υੋǹќ΋Бय़Ǵύ୯ࡽԖ៾ԏڗ೭ኬ ޑิᚐǴ߾ځ೛ݤȨ׹๊೽ϩѦ୘ϩܨ຾αӆӧ୯ϣಔးޑᡂ࣬ᗉ 30 ڼ๠ࢬᘯऱψ߫᧯ω֗ψ֧ᚯωԯࠉ؀᨜ຏش๬፿Δૉࠉছ༿ψጥ෻ᙄऄωঞ ๯ጠ੡ψ߫ߪωΕψ࿇೯ᖲωृΖ׼ᚨࣹრऱਢၞՑሿٙૉڶՀ٨ൣݮհԫΔ ٍᄎ๯ᎁ੡ࠠڶ޳᜔߫ګ׌૞௽ࢤΚ㸼ၞՑᖞ୚ཋٙิᇘ᜔ګΙ㸽ၞՑᣂ᝶ሿ ٙࢨ։᜔ګิᇘ᜔ګΔࠡၞՑᣂ᝶ሿٙࢨ։᜔ګ၌መ๵ࡳᑇၦᑑᄷΙ㸾ၞՑሿ ٙऱᏝ௑᜔ࡉሒࠩᇠ᜔ګ᜔Ꮭ௑ऱ60%אՂΖΰխα125ᇆחᙄऄΔٵု26Δ ร22යΖ 31 60%ᑑᄷΔխഏ଺ૡ࣍2006ڣ7ִ1ֲࡨسயΖ܀৵ڂᑛΕભኙᇠൻਜհᣂ֊Δ խഏലᇠൻਜհኔਜழၴԾ࢏৵۟2008ڣ7ִ1ֲΖ 32 ৚ め Δ WTOխ ഏ ޳ ߫ ሿ ຝ ٙ ञ ጤ ॣ ဪ ๯ ਐ լ ֆ Δ Ղ ௧ ᢞ ࠦ ໴ Δ 2008ڣ 2ִ 16 ֲ Δ ጻ ଄ Κ http://big5.xinhuanet.com/gate/big5/news.xinhuanet.com/auto/2008-02/16/content_7614713.htmΔ່৵ោᥦֲΚ2009ڣ1ִ20ֲΖΰψΞΞխഏ޳߫ ՠᄐ࠰ᄎؑ໱၉࣐ࡡ୉ᄎఽ஼९്܄ႉտฯΔΞΞڼᜰਢ੡Աࠌ޳߫ᐗ೸ޓڍ ආ ش ഏ փ س ข ऱ ሿ ຝ ٙ Ζ խ ഏ ૞ ࿇ ୶ ۞ ա ऱ ޳ ߫ ፹ ທ ᄐ Δ ۖ լ ਢ ޳ ߫ ิ ᇘ ᄐΖΞΞωαΖڂ੡ᐗ೸ࠌشၞՑሿٙิᇘ޳߫ࢬ૤ᖜऱ࿔૤ڶױ౨ፖၞՑګ ߫ઌٵΔ੡૾܅ګءΔᐗ೸ᄎ᠏ۖආ᝜խഏቼփسขऱሿٙΔࢨ๻ऄലሿٙس ขڇچ֏Δኙ࣍խഏ޳߫ขᄐݾ๬հ༼֒۞ڶܗ墿Ζ

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ิՉࣁȩ33Ǵаᗉխԋًᆶًؓ႟ҹ໔ϐิ౗ৡຯ׎ԋڀЎǴҭค ёࠆߚǶ

٣ჴ΢Ǵόѝύ୯ǴӚ୯ΨӭԖஒ႟ҹ܈ԋϩᇡۓࣁֹԋ೤ࠔ ϐ ௃ ׎ Ǵ Ӣ ࣁ ਥ Ᏽ Ш ࣚ ᜢ ୍ ಔ ᙃ Ȑ World Customs Organization, WCOȑ܌ጓᝪϐHSှញྗ߾ȐGeneral Interpretation Rule, GIRȑǴ HSϦ ऊ34ጌ ऊ ୯ ϐ ੇ ᜢ ᔈ ஒ Һ Ֆ ΋ ဂ ڀ Ԗ ֹ ᏾ ೤ ࠔ Ь ा ੝ ܄ Ȑessential characteristicȑޑ႟ҹ܈ԋϩᘜᜪࣁֹ᏾೤ࠔǴԶόፕ ၀ဂ႟ҹϷԋϩ຾αਔࢂցςಔးֹԋ35Ƕًؓ႟ҹܭ຾αਔऩς ڀԖԋًȐ᏾ًȑϐЬा੝܄Ǵ߾ջзࢂܭҁਢύ௓ນύ୯௛ࡼޑ ऍ ǵ ኻ ǵ у Ψ ό ց ᇡ Ǵ ؓ ً ႟ ҹ ऩ ឦ ܭ ΋ ԛ ຾ α ޑ ӄ ණ ҹ ȐCKDȑ܈ъණҹȐSKDȑǴ߾ځੇᜢΨԖёૈຎϐࣁԋً36Ƕ ࡽฅӵԜǴύ୯ޑ௛ࡼزഖࢂࣁՖЇวऍǵኻǵуϐ፦ᅪǻύ ୯аࣁҁਢޑ᝛่൩ӧܭ΢ॊຎࣁԋًϐᘜᜪ่݀ǴளցӢࣁ຾α Γᒧ᏷όӕޑ຾αБԄԶԖ౦ǹڀᡏԶقǴੇᜢࢂցѝӢࣁ႟ҹϷ ԋϩࢂϩץ຾αȐmultiple shipmentȑ൩ᔈ၀ׯᡂځჹ၀฻႟ҹϷ ԋϩޑᘜᜪᇡۓ37ǻύ୯ᖂᆀځ௛ࡼϐ೛ीΏࣁΑ٬ًؓ႟ҹคፕ ࢂϩץ຾αȐmultiple shipmentsȑ׭܈໣ύܭӕ΋ץ຾αȐsingle shipmentȑࣣૈᕇள࣬ӕޑᘜᜪᇡۓǴаዴߥًؓᇙ೷୘ϐ຾αҬ ܰȨჴ፦ȩയܭȨ׎ԄȩǴ຾Զᗉխύ୯ϐًؓȐԋًȑᜢิᎁډ 33 ٵছုΰψխഏWTOઔߒᄎൄ೭෻ࠃΞΞࡌ׈Ꮰኙಖृ।قΔխֱऱ๵ࡳਢ੡ Աޙ࿪ຝ։؆೸։ࣈၞՑ٦ڇഏփิᇘऱ᧢ઌᝩ࿔۩੡ΖΞΞωαΖ 34

Convention on the Harmonized Commodity Description and Coding System, effec-tive 1 January 1988.

35

೶ەု74-75ຝ։ء֮Ζ

36

Panel Report, China – Auto Parts, WTO Doc. WT/DS/339, 340, 342/R, ¶ 7.700.

37

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ೕᗉ38Ƕ ύ୯٠຾΋؁ှញǴ҅ࢂࣁΑၲԋ΢ॊҞޑǴᆅ౛ᒤݤωा؃ Ӛৎًؓᇙ೷୘ჹܭஒғౢϐًࠠӃՉຑ՗Ǵа،ۓҔағౢ੝ۓ ًࠠ܌຾αϐ႟ҹϷᕴԋࢂցڀഢᆅ౛ᒤݤಃΒ˺΋చǵಃΒ˺Β చ܌ೕۓϐԋًȨЬा੝܄ȩ39Ƕଷӵเਢࢂޭۓޑ40Ǵᇙ೷୘ջ ᔈஒ࣬ᜢًࠠฦ૶ܭੇᜢǴ٠ܭ΢ॊ႟ҹ܈ᕴԋ຾α߻Ǵගٮิී ᕴᏼߥǴ೯ᜢਔӆҙൔ႟ҹ܌ឦϐ੝ۓًࠠǹϐࡕǴ՛ᇙ೷୘ஒ΢ ॊ຾α႟ҹಔးԋًǴੇᜢБ٩ԋًิ౗ਡፐ΢ॊ຾α႟ҹϐᜢ ิ41Ƕऩ຾α႟ҹܭ΋ԃϐϣࣣ҂ҔܭًؓϐಔးϷғౢǴᇙ೷୘ ҭёܭ΋ԃۛᅈϐВଆΟ˺ВϣӛੇᜢբયิҙൔǴੇᜢ߾ፐа႟ ҹᜢิ42ǶӵԜ΋ٰǴΥڀԖᆅ౛ᒤݤ܌ೕۓϐԋًȨЬा੝܄ȩ ޑًؓ႟ҹǴջ٬ࢂவόӕޑٰྍ܈όӕਔᗺϩץ຾αǴΨόठܭ ೏ᇡۓࣁ႟ҹԶߚԋًǶʳ Э࣮ύ୯ޑᇥݤǴ՟Яҁਢسݾ௛ࡼ੿ࢂࣁΑ୲࡭Ȩჴ፦ፐ ิȩচ߾аၲચิϦѳǴΨ൩ࢂӵύ୯ܭځሀҬݾᆄှ،λಔޑಃ ΋ԛเ៏ރύ܌໒ےܴကࡰрޑǴ೭ࢂҹᜢܭᜢิݤ୺ՉਔȨჴ ፦ȩᆶȨ׎Ԅȩ໔ᜢ߯ޑਢҹ43ǶฅԶǴȨჴ፦ፐิȩচ߾ϐ፾Ҕ ӵ߻܌݋Ǵ٠ߚడคࣚज़ǴԶӧҁਢΞӵՖګǻ 38 Id. ¶ 4.139. 39 Id. ¶ 4.144;ΰխα125ᇆחᙄऄΔٵု26Δร7යร1ႈΖ 40 ೗ڕ࿠ூਢܡࡳऱΔܛ޳߫፹ທ೸ᎁ੡լ᥆࣍ࠠڶګ߫ψ׌૞௽ࢤωृΔঞᏁ ᆖ௧ᣂ᜔ᆟࡡಜհψுࡳխ֨ω៿ᐉΖΰխα125ᇆחᙄऄΔٵု26Δร7යร 2ႈΖ 41 Id. ¶¶ 4.145-146;ΰխα125ᇆחᙄऄΔٵု26Δร12-14Ε28-29යΖ 42 ΰխα125ᇆחᙄऄΔٵု26Δร29යร2ႈΖ 43 Id. ¶ 4.137.

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နȃȶᜱใȷᇅȶϲӵใȷϟୣᒲ

Ꮓᆅύ୯ᖂᆀسݾ௛ࡼࢂࣁዴߥًؓԋًᜢิޑ୺ՉǴՠҁਢ চ֋୯ᇡࣁύ୯ӧղᘐԋًȨЬा੝܄ȩਔǴ٠ߚڗ،ܭ೤ނ຾α ਔܭᜐნ܌և౜ϐރᄊ܈௃ݩȐstatus or conditionȑǴࠅࢂڗ،ܭ ೤ނ຾αȨࡕȩܭύ୯Ȩნϣȩჴሞ٬Ҕܭԋًಔးϐ٣ჴ44Ƕջ ٬ࢂҗߚᇙ೷୘຾αϐًؓ႟ҹǴܭੇᜢ٩႟ҹิ౗ൔิ೯ᜢࡕǴ ऩ೏ᇙ೷୘ᖼளԶҔܭ੝ۓًࠠϐಔးғౢǴ߾ܭीᆉ၀Ѡ᏾ً܌ ٬Ҕϐ຾α႟ҹࢂցςၲ΢ॊೕۓϐߐᘖਔǴҭሡीΕǴ΋ѿ಄ ӝǴᇙ೷୘ۘሡံб၀฻႟ҹϐᜢิৡᚐ45Ƕࢂа۶฻Ь஭ύ୯܌ ԏڗϐิ຤ᔈߚȨᜢิȩԶࢂϣӦิǴᔈᒥൻGATTಃΟచಃΒ໨ ߻ࢤϐ୯҇ࡑၶက୍46Ƕ ࣁΑᙶమύ୯܌ԏڗϐิ຤زഖࢂϣӦิ܈ᜢิǴݾᆄှ،λ ಔϩձᔠຎGATTಃΟచಃΒ໨ȨϣӦิȩᆶGATTಃΒచಃ΋໨b ී ಃ ΋ ѡ Ȩ ද ೯ ᜢ ิ ȩ ϐ ཀ က Ƕ ਥ Ᏽ ӷ ڂ ޑ ۓ က ǵ ၸ ѐ GATT/WTOޑਢٯǵаϷGATTಃΟచϐቚຏȐAd Note Article IIIȑೕۓǴλಔᇡࣁิ຤ܭՖਔ܈ՖӦԏڗ٠ߚ،ۓځࢂցࣁϣӦ ิޑᜢᗖǴख़ᗺځჴᔈӧܭ၀ิ຤က୍ޑౢғࢂցᛠܭȨნϣ ȐinternalȑȩޑӢનǴջ೤ࠔ຾αࡕ܌วғޑӢનǴ᝽ӵნϣᙯ ୧ǵნϣ٬Ҕ฻47ǶԿܭȨද೯ᜢิȩޑཀကǴਥᏵӷڂჹᜢิޑ ۓကаϷၸѐGATT/WTOਢٯϐှញ48Ǵλಔᇡࣁख़ाޑӢનӧܭ 44 Id. ¶ 7.119. 45

Id. ¶¶ 7.36-38, 7.108ΰ֧૪խഏรԫڻ࿠᥯णհຫ૪ΖChina’s first written sub-mission, ¶ 46 n.20αΖΰխα125ᇆחᙄऄΔٵု26Δร29යร1ႈΖ 46 Id. ¶ 7.119. 47 Id. ¶¶ 7.126-133. 48

Id. ¶ 7.141ΰ֧شՂ္ᖲዌ࣍Chile – Price Bands SystemΰDS207αூխኙ࣍ ψլٵၞՑநΰvariable import leviesαωհᇞᤩαΖ

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Ȩ຾αȩǴࡺλಔ໒ۈቩଜȨද೯ᜢิȩ܌ӧచЎϐ΢ΠЎǴ੝ձ ࢂȨܭ຾αਔȩ΋ຒ49Ƕനࡕ٩΢ǵΠЎϐᜢ߯ϷGATTϐےԑᆶ ҞޑǴᇡۓȨܭ຾αਔȩ΋ຒ֖Ԗᝄ਱ᆶᆒዴޑਔ໔ӢનԶόё۹ ౣǴࡺ௢ளᜢิ๏бޑက୍ᔈࢂᆶ೤ࠔ຾αޑਔᗺ࣬ೱௗǴࡽฅӵ ԜǴλಔᘜ่ද೯ᜢิѸฅᆶ೤ࠔܭ၀ਔᗺ܌և౜ϐރᄊԖᜢ50Ƕ നࡕǴλಔୖԵGATT/WTOϐےԑᆶҞޑа຾΋؁ᔠຎ΢ॊ ܌ᕇளϐȨද೯ᜢิȩϷȨϣӦิȩှញǶλಔජЇ΢ນᐒᄬܭ Ȩ ኻ ࿉ —— ᚊ ༧ ਢ Ȑ EC – Chicken Cuts ȑ ȩ ϐ ـ ှ Ǵ ᇡ ࣁ GATT/WTOϐےԑᆶҞޑϐ΋ࢂȨࣁჴ፦෧ϿᜢิϷځдຩܰም ᛖ܌ၲԋϐ۶ԜϕඁޑԖճӼ௨ϐዴߥᆶёႣෳȩ51ǶȨද೯ᜢ ิȩᆶȨϣӦิȩᗨӚԖӚޑҞޑǴջ߻ޣᙖิ߾ϐܥ״ߥӸᜢิ ෧ᡣϐሽॶǴԶࡕޣ߾ӧᗉխϣӦิϷᆅڋჴࡼਔϐߥៈЬကǴՠ ٿޣӧዴߥ΢ॊGATT/WTOϐےԑᆶҞޑਔΨ࣬ϕᜢᖄǴࣁၲډ 49 Id. ¶ 7.143. 50

Id. ¶¶ 7.184-185ΰࠀ֧شՂ္ᖲዌ࣍EC – PoultryΰDS69αூխհ઎ऄΚᣂ࿔ᆠ ೭ऱขسএ࣍ຄ঴ၞԵᣂ࿔Ꮖ഑ழΔ܀ၞԵഏփؑ໱ψছωαΖ

51

“[T]he security and predictability of the reciprocal and mutually advantageous ar-rangements directed to the substantial reduction of tariffs and other barriers to trade.” Id. ¶ 7.198ΰ֧شAppellate Body Report, European Communities – Customs

Classification of Frozen Boneless Chicken Cuts, WTO Doc. WT/DS269, 286/AB/R,

¶ 243 (adopted 27 September 2005)Δᇠூದڂ࣍ᑛᅩଥޏ࿔ঞᇆܑψܐଯװ೎ ᠪჇωհࡳᆠΔࠌհٍץਔψᨖᔪωᠪჇΔીࠌ଺ױࠆڶᨖᔪۚ঴࿔ঞᇆܑ ΰHS 02.10αհ܅࿔෷ऱᨖᔪᠪჇլ൓٦ូ᥆࣍ψᨖᔪۚ঴ω࿔ঞᇆܑΔؘۖ ႊޏូ᥆࣍ψܐଯװ೎ᠪჇω࿔ঞᇆܑࠀᔞشለ೏հ࿔෷ΰܐଯۚ঴࿔ঞᇆܑ ੡HS 02.07Δࠡᣂ࿔࿔෷೏࣍ᨖᔪۚ঴αΙᑛᅩឈ׌്଺ᨖᔪۚ঴հࡳᆠլႛ Ꮑאᨖᓳ෻ΔࡸᝫᏁየߩψ९Նঅژωհ૞ޣΔਚᨖᔪᠪჇءլ᥆հΔ൫ဪެ ᖲᣂܓشፂՈ౏යપऄֆપࢬ٨հᇞᤩֱऄᛀီψᨖᔪωհრො৵Δࠀྤऄᛧ ൓ᑛᅩࢬ׌്հᓵឰΔਚᎁ੡ᑛᅩലᨖᔪᠪჇ۞ψᨖᔪۚ঴ω࿔ঞᇆܑޏូ᥆ ࣍ψܐଯװ೎ᠪჇω࿔ঞᇆܑΔࠀᓰאለ೏࿔෷Δএሔ֘ࠡڇGATTΚ҈Հհ ᣂ࿔ࣅޔᆠ೭Ζα

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΢ॊGATT/WTOϐےԑᆶҞޑǴ཮঩Ѹ໪լᒥȨᜢิȩᆶȨϣӦ ิȩٿޣ໔ϐϩഁǺջȨኻᡏ——ႝတ೛ഢਢȐEC – Computer Equipmentȑȩλಔ܌ඟ㇞ޣǴ߻ޣȐᜢิȑᗨёϢ೚ݔຎǴՠࡕ ޣȐϣӦิȑ߾ց52Ƕ ୷ܭᆢᛠٿᅿิ຤ϐϩഁБளаዴߥGATT/WTOϐےԑᆶҞ ޑǴλಔܭࢂᇡۓύ୯΢ॊ௛ࡼᄬԋჹ຾αًؓ႟ҹԏڗȨϣӦ ิȩԶߚȨᜢิȩǴ౛җхࡴ53Ǻ΋ǵ๏бက୍ޑౢғࢂӧნϣǴ ջӧ႟ҹ຾αࡕ٠Ҕܭಔး܈ғౢًؓਔǹΒǵ၀ิ຤๏бက୍߯ уፏܭًؓᇙ೷཰ޣǴԶߚ΋૓຾αΓǹΟǵ،ۓิ຤ϐ୷ᘵ٠ߚ ӧܭ႟ҹ຾αԿύ୯Ǵࠅࢂӧܭ၀႟ҹஒᆶځдՖᅿ႟ҹ΋ଆ٬ ҔǴԶࡕޣԖёૈ߯Ծځд୯ৎ܈җځд຾αΓ܌຾αǹѤǵӕ΋ ץ຾αޑ࣬ӕ႟ҹёૈ཮ӢࣁҔӧόӕޑًࠠԶᏤठόӕิ౗ޑิ ຤Ȑᇂࢌًࠠ܌٬Ҕϐ຾α႟ҹ᏾ᡏऩ҂ၲ΢ॊᆅ౛ᒤݤϐߐᘖǴ ߾၀฻຾α႟ҹջό཮೏ຎࣁࢂڀԖԋًȨЬा੝܄ȩȑǶλಔம ፓӵ݀Ϣ೚ύ୯ޑЬ஭Ǵջ೤ࠔ຾Εᜢิሦୱࡕϐಔး٣ჴёբࣁ ิ߾ϩᜪϐ୷ᘵǴ߾ิ߾ϩᜪஒ཮෧ཞGATTಃΟచϐ୯҇က୍ǹ 52

Id. ¶¶ 7.199-201 (֧شPanel Report, European Communities – Customs

Classifica-tion of Certain Computer Equipment, WTO Doc. WT/DS62, 67, 68/R, ¶¶ 5.4-7

(adopted 22 June 1998, as modified by Appellate Body Report, WTO Doc. WT/DS/62, 67, 68/AB/R), ᇠூ଺ܫഏᜢጠᑛᅩലመװ଺ូ᥆࣍ψᇷற۞೯๠෻ ᖲω࿔ঞᇆܑΰHS 84.71αհጻሁ๻ໂΰLANα֗ڍ໾᧯ሽᆰΰPCsαޏូ᥆ ࣍ψሽॾ๻ໂ֗ሽီ൷گᕴωऱ࿔ঞᇆܑאીᣂ࿔᧢ઌ༼೏Δ՛ิ଺௅ᖕࢬᘯ non-violationऱᄗ࢚Δᎁ੡ᇞᤩ࿔ঞழ൓ࠉנՑഏऱψٽऄཚৱωΔਚܒᑛᅩ ᧢ޓ࿔ঞᇆܑሔ֘GATT: IIऱᣂ࿔ࣅޔᆠ೭Δ܀WTOՂ္ᖲዌᐒඵ՛ิհဪ ެΔᎁ੡࿔ঞհᇞᤩᚨࠉፂՈ౏යֆપร31Ε32යࢬ๵ࡳհ଺ঞΔ׊଺ܫഏࠀ ॺڕ՛ิࢬߢլᏁ᠖堚ᑛᅩհᣂ࿔྇ᨃᒤᡱΔਚ່৵א଺ܫآ༼ࠎߩജᢞᖕ੡ طᏍڃ଺ܫհ္Ζα 53 Id. ¶¶ 7.203-209.

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ඤقϐǴϢ೚೭ኬޑှញǴஒ཮ኳጋGATTಃΟచಃΒ໨ᆶಃΒచ ಃ΋໨bීಃ΋ѡϐϩഁǴΨஒ෧ཞGATT/WTOϐҞޑ܌ଓ؃ϐӼ ۓ܄ᆶёႣෳ܄54Ƕ λಔࡽςᇡۓύ୯سݾ௛ࡼࢂϣӦิǴԶߚᜢิǴ߾ࡕٰᇡۓ ύ୯ၴϸಃΟచ୯҇ࡑၶက୍ջόᜤགྷႽǶၺፕλಔΞว౜ύ୯س ݾ௛ࡼό໻ፐቻ຾αًؓ႟ҹຬၸ୯ౢ႟ҹ܌ሡॄᏼϐϣӦิǴԶ ၴϸGATTಃΟచಃΒ໨ೕۓǹӕਔǴᆅ౛ᒤݤύ܌ۓำׇǺхࡴ ཰ޣԾՉຑ՗ำׇǵȨਡۓύЈȩϐᙟቩำׇǵӛੇᜢฦᒵًࠠϐ ा؃ǵܭ຾α߻Ӄගٮิීᕴᏼߥ฻Ǵ׳ࢂуፏ٬Ҕ຾α႟ҹϐؓ ًᇙ೷཰ޣຬၸ٬Ҕ୯ౢ႟ҹ཰ޣਔ໔ᆶԋҁ΢ϐॄᏼǴԶၴϸ GATTಃΟచಃѤ໨ϐ୯҇က୍55Ƕ ύ୯ᗨමགྷाЇҔGATTಃΒ˺చdීբࣁל៏Ǵՠ΋໒ۈࠅ Ξ҂୔ϩزഖࢂբࣁϣӦิ௛ࡼ܈ࢂᜢิ௛ࡼϐל៏Ǵޔډλಔा ؃ځឍܴǴύ୯Бω߄Ңسݾ௛ࡼࢂࣁዴߥًؓᜢิೕۓԖਏှញ ϐᒥൻ56ǹՠλಔᇡࣁύ୯ൂБჹܭิ߾ϐှញ٠όૈᄬԋύ୯ิ ߾ϐ΋೽ϩǴ׳Ֆݩύ୯ჹܭًؓᜢิϐှញ٠ό಄ӝύ୯෧ᡣϐ ܍ᒍǴࡺύ୯ϐբࣁ٠όឦܭGATTಃΒ˺చdී܌Ϣ೚ޑٯѦǴ ᇂسݾ௛ࡼ٠ߚȨዴߥȬόၴϸڐۓೕۓȭϐݤзޑᒥൻȩ57Ƕ ύ୯ᗨόܺλಔൔ֋а΢Ԗᜢϐຊ،Զගଆ΢ນǴՠ΢ນᐒᄬ ᆢ࡭λಔԜ೽ϩޑղᘐǴࡺȨύ୯سݾ௛ࡼၴϸ୯҇ࡑၶȩ೽ϩё ᒏዴۓǶऩҁਢλಔൔ֋ϣ৒໻ज़ܭԜǴ߾ҁਢ൩၈ӵך୯ଯ฻Չ ࡹݤଣܭȨԋၮًؓਢȩύ܌ॊǴᆶᜢิิ߾ဦձޑਡۓዴჴค 54 Id. ¶ 7.211. 55 Id. ¶¶ 7.267-272. 56 Id. ¶¶ 7.283-284. 57 Id. ¶¶ 7.288-296.

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ੋǶฅԶȨύ୯——ًؓ႟ҹਢȩλಔൔ֋੝ձϐೀջӧܭǺݾᆄ ှ،λಔ൳Я޸Αᆶೀ౛୯҇ࡑၶୢᚒӕኬޑጇ൯ٰೀ౛ᜢิܥ״ ୢᚒǶܰقϐǴλಔӧղۓسݾ௛ࡼ٠ߚᜢิޑӕਔǴΨ૸ፕଷ೛ سݾิਈ೏ۓ܄ࣁᜢิǴ߾ύ୯ჹ຾αًؓ႟ҹϐิ߾ဦձਡۓࢂ ցᄬԋᜢิܥ״က୍ϐၴϸǶ

Ӄȃറ՞፝ؒᇅցᘟȈᜱใܴ؃ϟႃЇ

ҁਢϐচ֋୯ගଆ௓ນਔǴନЬ஭ύ୯௛ࡼၴϸ୯҇ࡑၶѦǴ Ψ଺ΑȨഢՏፎ؃Ȑalternative claimȑȩǺЬ஭ଷ٬λಔᇡࣁύ୯ سݾ௛ࡼᄬԋද೯ᜢิǴ߾၀฻ิਈӢࣁຬၸύ୯ܭځᜢิ෧ᡣ߄ ύჹًؓ႟ҹ࣬ᜢิ߾ဦձ܌଺ϐ෧ᡣǴ߾ύ୯ᗋࢂ཮ၴϸGATT ಃΒచಃ΋໨bීϐᜢิܥ״က୍58Ƕࡪ౛Ǵλಔࡽӵ΢ॊǴςᇡ ۓύ୯سݾ௛ࡼ٠ߚᜢิǴҁЙனӆՉೀ౛চ֋୯΢ॊϐȨഢՏፎ ؃ȩǴόၸλಔ୷ܭаΠ౛җǴᇡࣁځϝԖѸा଺рȨഢՏղᘐ Ȑalternative findingȑȩ59Ǻ΋ǵ܌Ԗচ֋୯ࣣ٩GATTಃΒచගр ഢՏፎ؃ǹΒǵଷӵسݾิਈឦܭGATTಃΒచϐጄᛑǴ߾سݾ௛ ࡼࢂցၴϸGATTಃΒచϐೕۓǴচǵ೏֋୯ϐҥ൑࣬ѰǹΟǵ GATTಃΟచಃΒ໨ᆶGATTಃΒచ໔ϐࣚጕ٠ߚۈಖܴዴǹѤǵ ଷӵλಔჹܭسݾิਈឦܭGATTಃΟచಃΒ໨ϣӦิϐᇡۓ೏΢ ນᐒᄬቲకǴ߾΢ນᐒᄬϝѸ໪ೀ౛চ֋୯୷ܭGATTಃΒచ܌ග рϐፎ؃ǴՠӢࣁሡाፄᚇޑ٣ჴຑ՗аϷᑽໆ྽٣୯܌ග᛾ᏵǴ ஒၻຫ΢ນᐒᄬቩղ៾ጄൎǴ่݀ஒ٬ݾᆄှ،ᐒᄬȐDispute Set-tlement Body, DSBȑ ค ݤ ӧ Ȩ ݾ ᆄ ှ ، ೕ ߾ Ϸ ำ ׇ ᕕ ှ ਜ 58 Id. ¶ 7.370. 59

Id. ¶ 7.371fn.641ΰ֧شCanada – DairyΰDS103, 113αூհ՛ิ໴ܫࢬ٨ᜰհ ᚨ๠෻ໂۯᓮޣհ෻طΖα

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ȐUnderstanding on Rules and Procedures Governing the Settlement of Disputes, DSUȑȩ܌ೕۓϐਔज़ϣ൩܌Ԗӝݤፎ؃଺рࡌ᝼ᆶຊ ،ǹϖǵଷӵݾᆄှ،ᐒᄬȐDSBȑ௦ᇡλಔԖᜢGATTಃΟచϐ ຊ،Ǵ߾྽٣୯ऩӕਔΨԖλಔ٩GATTಃΒచቩࢗسݾ٣ҹϐ่ ݀ёٮୖԵǴ߾ёૈԖշܭDSUаΠΟεܴҢҞޑǺݾᆄϐϷਔှ ،ȐDSUಃ3.3చȑǵݾᆄ٩DSBϷϣࡴڐۓϐ៾ճက୍ೕۓᕇள ᅈཀޑှ،ȐDSUಃ3.4చȑǵаϷݾᆄϐ҅य़ှ،ȐDSUಃ3.7 చȑǶ ݾᆄှ،ೕ߾Ϸำׇᕕှਜೕۓ΢ນቩज़ܭቩࢗȨλಔൔ֋ύ ܌఼ᇂޑݤࡓୢᚒаϷλಔ܌ว৖рٰޑݤࡓှញȩȐDSUಃ17.6 చȑǴҭջஒ΢ນᐒᄬۓՏࣁݤࡓቩǴ೭ኬޑфૈۓՏ٬ள΢ນᐒ ᄬ٠όڀഢ٣ჴቩޑૈΚǶڰฅسݾิਈࢂឦܭϣӦิ܈ᜢิѸ໪ வፏӭ٣ჴᆕӝуаղᘐǴԶࣁ٣ჴୢᚒǹՠϣ୯௛ࡼϐۓ܄คё ᗉխΨ཮ੋϷWTOచЎϐឍញǴӢԜΨࢂݤࡓୢᚒǶ΢ນቩӧೀ ౛೭ኬޑݤࡓୢᚒਔࢂցёۯ՜ډ࣬ᜢѸा٣ჴޑፓࢗǻ׭܈໻ज़ ܭΠભቩ܌ගٮϐ٣ჴǻ೭ঁୢᚒऩࢂวғӧ೛Ԗวӣ׳ቩڋࡋޑ ϣ୯ݤଣǴ΢ભݤଣȐݤࡓቩȑεёаΠભݤଣȐ٣ჴቩȑ܌ගٮ ϐ٣ჴόىࣁҗǴวӣΠભݤଣǴ٠ा؃ࡕޣख़Չፓࢗቩ౛ǴԶό ԾՉׯղǹՠӧWTOࢎᄬΠǴ٠คԜᅿ೛ीǴठ٬΢ນᐒᄬԖਔ ໻ૈЗܭޟ҅λಔݤࡓᒱᇤǴԶคݤಖֽှ،ୢᚒ60Ƕय़ჹ೭ኬޑ 60

ڂڼڶլ֟ᖂृ׌്ᏺ๻࿇ڃޓᐉࠫ৫ΖTHOMAS A. ZIMMERMANN, N EGOTIAT-ING THE REVIEW OF THE WTO DISPUTE SETTLEMENT UNDERSTANDING 145-46 (Cam-eron, 2006); JOOST PAUWELYN, APPEAL WITHOUT REMAND: A DESIGN FLAW IN WTO DISPUTE SETTLEMENT AND HOW TO FIX IT 28 (ICTSD, 2007). ڼ؆Δޙশڃٽᓫܒ խΔ໌๻࿇ڃޓᐉٍࠫ੡ञጤᇞެᖲࠫޏ଀հૹ૞ଠᤜΔଠᤜഏץਔΚᑛᅩ ΰ TN/DS/W/38, 2003/1/23 α Ε પ ؟ ΰ TN/DS/W/56, 2003/5/19 α Ε ឌ ഏ ΰJob(04)/52, 2004/5/19αΕא֗ॳ௅ݪΕ֣۫ΕףஞՕΕٱ৫Εో۫ᥞፖப৖

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લഐǴ܈ԖаࣁᔈவቨှញDSUಃ17.6చ61Ǵঈ΢ນᐒᄬૈ׳ᑈཱུ Ӧֹԋቩࢗϩ݋ǴԶόჄӦԾज़ǴՠவWTOၸѐ࣬ᜢਢٯȐӵኻ ࿉——ҡාਢ62ǵኻ࿉——಻ᅟᆾФԺਢ63ǵᗬ୯——٢ᇙࠔਢ64ȑǴ όᜤว౜Ǻऩλಔൔ֋ύϐ٣ჴคፕӵՖ೿όىа٬΢ນᐒᄬᝩុ ֹԋϩ݋ਔȐ᝽ӵλಔ҂ගϷϐ٣ჴ܈٠ߚ྽٣୯ٿ೷ࣣค౦᝼ޑ ٣ჴȑǴ߾ᕵ٬΢ນᐒᄬԖཀவቨှញ၀చЎǴ৮ϝόىаഖځ ф65ǶᙍࢂϐࡺǴҁਢλಔўค߻ٯӦ൩চ֋ϐഢՏፎ؃଺рഢՏ ղᘐǴᕵ٬ёૈ஥ٰ΋٤ᡏڋ΢ޑୢᚒǴՠ܈೚ࢂҞ߻΢ນڋࡋЖ લวӣ׳ቩᐒڋΠόளόฅޑբݤǶ λಔޑഢՏղᘐ୷ҁ΢ࢂჹܭচ֋୯ϐഢՏፎ؃ǴவаΠٿБ य़຾Չϩ݋Ǵ΋ࢂଞჹسݾ௛ࡼჹܭȨϩץ຾αȩϐًؓ႟ҹϐೀ ౛ǴΨ൩ࢂᔠຎύ୯෧ᡣ߄ύԖᜢȨًؓȩԋًϐิ߾ೕۓࢂցх ࡴȨϩץ຾αȩՠӢϐࡕಔးԋ᏾ًԶ೏ᇡࣁڀԖԋًȨЬा੝ ܄ȩϐًؓ႟ҹǹќ΋߾ࢂଞჹسݾ௛ࡼ܌೛ۓϐԋًȨЬा੝ ܄ȩ኱ྗȐЬाࢂೕۓܭ΢ॊύ୯ᆅ౛ᒤݤಃΒ˺΋చǵಃΒ˺Β ΰJob(05)/182, 2005/9/15αΖ 61 ء֮ೳټᐉ਷Գ࣍ᐉ਷რߠխ༼ࠎڼጟ઎ऄΖ 62

Appellate Body Report, European Communities – Measures Affecting Asbestos and

Asbestos-Containing Products, WTO Doc. WT/DS135/AB/R, adopted 5 March

2001, ¶¶ 79-82.

63

Appellate Body Report, European Communities – Measures Concerning Meat and

Meat Products, WTO Doc. WT/DS26/AB/R, adopted 13 February1998, ¶¶ 229 –

230.

64

Appellate Body Report, Korea – Definitive Safeguard Measure on Imports of

Cer-tain Dairy Products, WTO Doc. WT/DS98/AB/R, adopted 12 Janurary12, 2000, ¶

92.

65

Fernando Piérola, The Question of Remand Authority for the Appellate Body, in CHALLENGES AND PROSPECTS FOR THE WTO 195-215 (Andrew D. Mitchell ed., Cameron May, 2005).

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చȑࢂցᆶύ୯ӧ෧ᡣ߄܌ࣁϐᜢิ෧ᡣϣ৒࣬৒66Ƕ ॶளݙཀޑࢂǴύ୯ࡕٰ΢ນਔǴჹܭλಔഢՏղᘐΠޑಃ΋ ໨ຊ،ҭගଆ΢ນ——ջȨϩץ຾αȩ႟ҹࢂցᔈх֖ܭύ୯ิ߾ ȨًؓȐԋًȑȩۓကϣޑղᘐǴҗܭ೭೽ϩ΢ນࢂᆶځჹܭλಔ ЬՏղᘐޑ΢ນϣ৒࣬ᜢᖄǴΨ൩ࢂځፎ؃΢ນᐒᄬܭቲకλಔᜢ ܭύ୯܌ԏิ຤߯ឦϣӦิϐຊ،ޑӕਔǴҭቲకλಔഢՏղᘐޑ ಃ΋໨ຊ،67ǹՠࢂ΢ນᐒᄬӵ߻܌ॊǴ٠҂ቲకλಔᜢܭϣӦ ิǵ୯҇ࡑၶϐຊ،ϣ৒Ǵ܌аচҁค໪ӆೀ౛೭೽ϩޑ΢ນᖂ ܴǴฅԶҗܭύ୯ܭ΢ນਔҭ߄Ңଷӵ΢ນᐒᄬᆢ࡭λಔচղǴ߾ ᔈӕਔ࠹֋λಔϐഢՏղᘐȨคѸाЪόڀݤࡓਏ݀Ȑmoot and of no legal effectȑȩ68ǴӢԜ΢ນᐒᄬഐΕࢂցᔈ࠹֋λಔഢՏղᘐ ȨคѸाЪόڀݤࡓਏ݀ȩޑԵໆǶќ΋Бय़Ǵচ֋୯ࣣϸჹ΢ນ ᐒᄬܭᆢ࡭λಔচղϐӕਔǴᔈύ୯ϐा؃࠹֋λಔϐഢՏղᘐค ѸाЪόڀݤࡓਏ݀69Ǵѝࢂচ֋୯ჹܭ΢ນᐒᄬᔈցቩࢗλಔϐ ഢՏղᘐǴࠅҥ൑ό΋Ƕ΢ນᐒᄬനࡕ،ۓǺλಔϐഢՏղᘐΏଷ ೛ځЬՏղᘐࣁ΢ນᐒᄬቲకਔ܌ࣁޣǴԜଷ೛ࡽ҂วғǴ΢ນᐒ ᄬ྽ฅค౛җቩࢗλಔϐഢՏղᘐǴՠӕਔΨค౛җӵύ୯܌ा؃ ޑ࠹֋ഢՏղᘐࣁȨคѸाЪόڀݤࡓਏ݀ȩ70Ƕ೭ኬޑ่݀ཀᒏ аΠٿ໨ղᘐᗨឦഢՏղᘐǴՠჹิ߾ဦձޑᘜᜪୢᚒаϷᆶᜢิ ܥ״က୍ޑᜢ߯ϝԖ࣬྽ୖԵሽॶ71Ƕ 66 Id. ¶ 7.372. 67

Appellate Body Report, China – Auto Parts, ¶ 202.

68 Id. ¶ 203. 69 Id. ¶ 204. 70 Id. ¶ 209. 71 ૉ ֺ ᚵ ૎ ભ ऄ հ ऄ ೃ ܒ ެ Δ ঞ ء ூ ՛ ิ հ ໂ ۯ ܒ ឰ ឈ լ ዌ ګ ܒ ެ ׌ ֮ ΰholdingαΔ܀ᚨઌᅝ࣍૎ભூࠏհॵ൅ᓵ෻ΰdictaαΔۖڶࠡ೶ەᏝଖΖ

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Κȃϸ״ໍπϟႮӈ឵ܼȶآٚȞԚٚȟȷȉ ᜢܭϩץ຾αޑୢᚒǴλಔ٩ᏵᆢΨયచऊݤϦऊ܌ۓϐှញ ϡન໩ׇǴӃவًؓϐЎက๱ЋǴջύ୯ิ߾ύ܌ӈȨًؓȐԋ ًȑȩ΋ຒǴځ೯தཀကࣁՖǻӢࣁӷڂԖᜢȨًؓȐԋًȑȩ΋ ຒϐۓက٠ό཮ᇥܴᔈցхࡴவόӕٰྍϩץ຾αՠനࡕಔးܭ᏾ ًύϐ႟ҹǴࡺԜှញπڀ٠คݤගٮԖշܭୢᚒှ،ϐࡰЇ72Ƕ ܭࢂλಔᙯӛќ΋ှញाનǺȨ΢ǵΠЎȐcontextȑȩǴځ२Ӄୖ ԵHSಃΖ˺ΎകȐ៓ၰϷႝًၰً፶аѦϐً፶Ϸځ႟ҹᆶߕ ҹȑځдλ࿯ϐೕۓǴ่݀ӕኬ҂ว౜ԖҺՖЎӷೕۓ᏾ً܌Ҕϐ ႟ҹᔈᆶԋًᘜᜪܭӕ΋ิ߾ဦձ73ǹௗ๱λಔୖԵШࣚᜢ୍ಔᙃ Ȑ WCO ȑ ܌ ጓ ᝪ ϐ HS ှ ញ ྗ ߾ Ȑ General Interpretative Rules, GIRȑȩ74Ǵ੝ձࢂྗ߾΋Ϸྗ߾ΒȐҘȑϐೕۓ75Ǻ 72 Id. ¶¶ 7.378-379. 73 Id. ¶¶ 7.380-382. 74

٤ټΚഏᎾ೸঴อԫ։ᣊࠫ৫ΰHSαᇞᤩᄷঞΰGeneral Rules for the Interpre-tation of the Harmonized Commodity Description and Coding SystemαΖڼᄷঞ ዌګHSհԫຝ։Δ᜔٥ڶ6ය๵ࡳΔএലHSࢬ௅ᖕհ଺ঞය֮֏Δࠀ๵ࡳڕ۶ ڶ᧯ߓچᔞشHSΔאᒔঅࠡհอԫᇞᤩΖᇞᤩᄷঞݮګຄ঴։ᣊऱഗ៕Δਚ ࠡၲ ࡲࣔ ᆠ༿ قΚ ຄ঴ ټጠ հ։ ᣊᚨ ᙅ༛ ءᄷ ঞΰClassification of goods in nomenclature shall be governed by the following principlesαΖψᇞᤩᄷঞωհխ ᤟֮Δױ೶ەᣂ࿔᜔ݝΔ2007ڣठHSုᇞխ֮ठΔጻܿΚhttp://web.customs.gov. tw/rate/rate/search.aspΙٍױ೶ەΰଉཽαਙࢌอૠ๠Δଉཽ࠰ᓳࠫ৫֫םΔ଄ 9-10Δጻ଄Κhttp://www.statistics.gov.hk/publication/classification_list/ B2XX0013. pdfΰխ૎ኙᅃठαΔ່৵ោᥦֲΚ2009ڣ1ִ20ֲΖᚨࣹრཽΕ؀հխ᤟֮ࠀ լݙ٤ઌٵΔء֮଺ঞՂࠉᣂ࿔᜔ݝհ᤟֮Δ൫ፖ՛ิܒឰ੷੡ᣂ᝶ऱψנق ழΰas presentedαωԫဲΔᣂ࿔᜔ݝ᤟੡ψၞՑழωΔڶױ౨ᎄᖄᦰृΔਚء ֮լආΖ 75

GIR 1: “The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the Headings and any relative Section or Chapter Notes and, provided

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ྗ߾΋ǺᜪǵകϷϩകϐ኱ᚒǴ໻ࣁߡܭࢗԵԶ೛ǹࣁΑݤࡓ ޑҞޑǴϩᜪϐਡۓǴᔈ٩ྣӚ࿯܌ӈϐӜᆀϷԖᜢᜪ܈കຏࣁ ϐǴԜ฻࿯܈ຏϣ҂ќՉೕۓޣǴ٩ྣࡕӈӚྗ߾ೕۓᒤ౛Ƕ ྗ߾ΒȐҘȑǺࢌ࿯ύ܌ӈϐҺՖ΋ᅿ೤ࠔǴᔈхࡴ၀໨೤ࠔ ϐόֹ᏾܈҂ֹԋޣӧϣǴோԜᜪόֹ᏾܈҂ֹԋϐ೤ࠔǴрҢਔ ሡςڀԖֹ᏾܈ֹԋ೤ࠔϐЬा੝܄Ƕ၀࿯ҭᔈхࡴ၀ֹԋϐ೤ࠔ Ȑ܈җܭҁྗ߾Զ೏ӈࣁֹ᏾܈ֹԋޣȑǴԶܭрҢਔ҂ಔӝ܈࿶ ܨණޣǶ λಔਥᏵHSှញྗ߾΋ϐೕۓǴӃԵቾᆶȨًؓȐԋًȑȩ ԖᜢϐӚ࿯ȐջHS 87.02ɴHS 87.05ȑϐӜᆀаϷຏှԖค੝ձೕ ۓǴаठόள፾Ҕှញྗ߾ΒԿϤޣ76Ƕ่݀ว౜όՠؒԖज़ڋǴ Ζ ˺ Ύ ക ޑ ΋ ૓ ှ ញ ຏ ှ Ȑ General Explanatory Notesȑ ࣗ Կ ೕ ۓ77ǺȨόֹ᏾܈҂ֹԋϐً፶ǴӵڀԖᆶځ࣬྽ϐֹ᏾܈ֹԋ

such Headings or Notes do not otherwise require, according to the following provi-sions:”

GIR 2(a): “Any reference in a Heading to an article shall be taken to include a ref-erence to that article incomplete or unfinished, provided that article presented, the incomplete or unfinished article has the essential character of the complete or fin-ished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rules), presented unassembled or disassembled.”

76

Id. ¶ 7.389.

77

଺֮Κ“an incomplete or unfinished vehicle is classified as the corresponding com-plete or finished vehicle provided it has the essential character of the latter (see In-terpretative Rule 2(a) …”խ᤟ ֮Δ ߠ ᣂ ࿔ ᜔ ݝΔ ٵ ု74Δ ร87ີ Ζ Ծ ء ཱིᇞ ᤩုᇞՈᜰנࠟࠏڶᣂլݙᖞࢨآݙګհ߫ᔖױࠉᇞᤩᄷঞԲΰظαូᣊ੡ ݙ ᖞࢨݙګ߫ᔖऱൣݮΚψ㸼ࡸآᇘڶ߫ᔚࢨᔚ઼֗ሽۃհᖲ೯߫ᔖΙ㸽ࡸ آ ᇘڶ֧ᚯࢨփຝ಻ٙհᖲ೯߫ᔖωΖ՛ิ໴ܫՈףא֧شΖId. ¶ 7.390 fn. 663.

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ϐ ً ፶ ϐ Ь ा ੝ ܄ ޣ Ǵ ߾ К ྣ ࡕ ޣ ϩ ᜪ Ȑ ـ ှ ញ ྗ ߾ Β ȐҘȑȑǶȩ܌аλಔᇡࣁHSှញྗ߾΋ϷΒȐҘȑёӕਔբࣁ ှញȨًؓȐԋًȑȩ΋ຒ܌ሡϐ΢ΠЎ78Ƕ ӵ߻܌ॊǴύ୯ԾۈջᇡࣁਥᏵှញྗ߾ΒȐҘȑޑೕۓǴڀ ԖԋًЬा੝܄ޑًؓ႟ҹǴόᔈѝࢂ׎Ԅ΢ϩץ຾αջёׯᡂᘜ ᜪϐ่݀Ǵ٠மፓோԖȨჴ፦ȩᔈയܭȨ׎ԄȩωૈٛЗԋًᜢิ ϐ ೕ ᗉ79Ƕ ύ ୯ ჹ ܭ ှ ញ ྗ ߾ Β Ȑ Ҙ ȑ ٬ Ҕ Ȩ р Ң ਔ Ȑ as presentedȑȩ΋ຒǴ׳Ь஭ࢂ߄ҢϢ೚ੇᜢਥᏵ΋ץ຾αϐ႟ҹᆶ ځдץ຾α႟ҹӢӅӕಔးܭൂ΋ނҹԶԖᜢᖄϐ᛾Ᏽа،ۓิ߾ ဦձϐᘜᜪǴ٠຾΋؁ࡰрHSہ঩཮൩ԖᜢϩၮȐsplit consign-mentsȑϷҗౢԾ܈ٰԾόӕӦ୔ޑ႟ҹ܌ಔးϐ೤ނޑᘜᜪୢ ᚒǴܭ΋ΐΐϖԃ،᝼җӚ୯ਥᏵԾρϣ୯ݤзуаှ،80Ƕ ଞჹύ୯΢ॊЬ஭Ǵλಔ٩ฅӃவӷڂ܌ගٮϐЎကрวǴԶ ᘜ่ှញྗ߾ΒȐҘȑύϐȨрҢਔȩᔈࢂࡰ೤ނٮੇᜢᔠᡍϐਔ ᗺǴόѸฅхࡴ΋೤ނϐ႟ҹ܈ԋϩӧόӕਔᗺ೏ᢀჸ܈ᔠᡍ٠ܭ ࡕٰ೏Ӆӕಔးԋ၀ֹ᏾೤ނޑ௃׎81ǶԿܭύ୯܌ගډޑHSہ঩ ཮΋ΐΐϖԃ،᝼ǴλಔӃឍܴ၀،᝼ჹHSϦऊጌऊ୯٠όڀܥ ״ΚǴ໻Ԗࡌ᝼܄፦ǴЪӢ၀،᝼҂೏చЎϯԶયΕHSϐှញຏ ှǴࡺځϩໆҭόӵځдς೏చЎϯϐ،᝼ǹᏃᆅӵԜǴλಔᇡࣁ ၀،᝼ϝёჹܭှញྗ߾ΒȐҘȑϐឍញගٮࡰЇ82Ƕ λಔݙཀډ΢ॊہ঩཮،᝼Ўಃ˺ࢤޑዴගډٿঁ੝ۓୢᚒǴ ϩձࢂȨϩၮȐsplit consignmentsȑȩаϷȨҗౢԾ܈ٰԾόӕӦ 78 Id. ¶¶ 7.389-391. 79 ߠٵု38-43ຝ։հء֮Ζ 80 Id. ¶¶ 7.392-396. 81 Id. ¶¶ 7.411-415. 82 Id. ¶¶ 7.418-423.

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୔ޑϡન܌ಔးϐ೤ނޑᘜᜪȩୢᚒǴՠჹܭύ୯Ь஭җܭ၀،᝼ ҺҗӚጌऊ୯٩୯ϣݤԾՉှ،ٿୢᚒǴࡺှញྗ߾ΒȐҘȑᔈё ፾Ҕܭϩץ຾α႟ҹϐᘜᜪ΋࿯Ǵλಔ߾ᇡࣁύ୯٠҂ගٮى୼᛾ ᏵаᇥܴࣁՖ،᝼Ў܌ගϷޑಃΒᅿ௃ݩᆶȨрҢਔȩԖᜢǴӢԶ Ϣ೚ှញྗ߾ΒȐҘȑ፾Ҕܭϩץ຾α႟ҹϐᘜᜪ83ǶλಔΨ߄Ң ᕵฅஒ΢ॊHSہ঩཮،᝼ှញࣁጌऊ୯ჹϩץ຾αϐ೤ނ፾Ҕှ ញྗ߾ΒȐҘȑϐȨрҢਔȩԖȨຊໆ៾ȩǴΨ๊ό฻ܭȨा؃ȩ ύ୯ஒϩץ຾αЪϩձрҢޑًؓ႟ҹӢ೏Ӆӕಔးܭ΋ًޑ౛җ ԶᘜᜪܭȨԋًȩ84Ƕ Կܭύ୯Ь஭ੇᜢϐ܌аሡाӵԜ፾Ҕှញྗ߾ΒȐҘȑѝԖ ӧ႟ҹᆶԋࠔ໔ϐิ౗ৡຯཱུεޑ௃ݩǴӢࣁ྽Ԝᅿ௃ݩӸӧਔǴ ੇᜢ൩Ѹ໪୺Չ೭ᅿำׇа،ۓ೭٤ϩץ຾αޑ႟ҹ᏾ᡏٰ࣮ࢂց ڀԖԋࠔޑЬा੝܄Զ፾ҔၨଯޑᜢิǴа׹๊ᜢิޑ଒ᅅ85Ƕλ ಔᇡࣁхࡴှញྗ߾ӧϣޑHSவٰ൩όࢂҔٰٛЗύ୯܌ᒏޑ Ȩ ચ ิ ೕ ᗉ ȩ Չ ࣁ Ǵ λ ಔ Ԗ Ԝ ࣮ ݤ ࢂ Ӣ ࣁ ᜢ ୍ ӝ բ ౛ ٣ ཮ ȐCustoms Cooperation Council, C.C.CǴWCOϐ߻يȑઝਜೀԖᜢ ှញྗ߾ଆ૛ޑ཮᝼इᒵᡉҢǺ྽ԃȐ΋ΐϤΟԃȑϐ܌аڋु҂ ֹԋϷ҂ֹ᏾ނࠔᔈ೏ᘜᜪࣁԋࠔϐচ߾ǴЬाࢂӢࣁԖ٤ԋࠔӢ ࣁᡏᑈǵख़ໆǵхး܈ೀ౛ޑ֚ᜤԶѸ໪ܨှ܈а҂ಔးБԄၮଌ ຾αǴࣁዴߥ೭٤҂ֹԋ܈҂ֹ᏾ނࠔϝளа೏ᘜᜪࣁԋࠔԶ٦Ԗ ԋࠔϐեᜢิԶว৖р၀চ߾Ǵࡺ၀চ߾ϐ೛ी߯ϸࢀמೌ܄Ե ໆǹϸϐǴऩ຾α႟ҹচҁ৒ܰಔးǴՠᇙ೷୘څཀόಔးаගٮ ຾α୯ϐಔးౢ཰Ǵ߾ឦܭ࿶ᔮԵໆǴઝਜೀᇡࣁߚמೌቫભޑౢ 83 Id. ¶¶ 7.424-445. 84 Id. ¶ 7.446. 85 Id. ¶ 7.447.

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ࠔϩᜪளаೀ౛ǴԶᔈҗ຾α୯௦ڗӧ࿶ᔮሦୱȐӵᜢิȑ΢ӚԾ ځᇡࣁѸाޑ؁ᡯ86ǶӕਔǴύ୯ޑЬ஭ΨԖќ΋όӝ౛ϐೀǴ྽ ځЬ஭ࢂӢࣁύ୯ԋًᆶ႟ҹϐิ౗ৡຯၸε܌а໪ӵԜှញਔǴ ׏۵ཀᒏ྽ԋࠔᆶ႟ҹϐิ౗ৡຯόεਔǴှញྗ߾ΒȐҘȑΞё аԖόӕှញǴ೭ֹӄၴϸHSѝࢂ೤ࠔϩᜪԶόੋ࿶ᔮԵໆޑҁ ፦87Ƕࢂаλಔᕴ่ǺHSΠϐှញྗ߾٠ߚӵύ୯܌Ь஭ޑࢂҔٰ ೀ౛ᜢิೕᗉୢᚒ88Ƕ ௗΠٰύ୯ޑЬ஭ջᆶҁЎޑЬᚒ——Ȩჴ፦ፐิȩচ߾ޔௗ ԖᜢǶύ୯ܭคݤᇥܺλಔځբݤΏှញྗ߾ΒȐҘȑ܌೚ϐࡕǴ ᙯԶЬ஭ᕵ٬ؒԖှញྗ߾ΒȐҘȑǴύ୯ϝሡԖБݤࣚۓԋࠔᆶ ႟ҹǴԶ೭҅ࢂسݾ௛ࡼޑфૈǹځ٠຾΋؁Ь஭ǺऩคԜݤǴ߾ ځӧᜢิݤޑ୺ՉஒԖၴჴ፦ᔈയܭ׎Ԅޑ΋૓চ߾89ǶඤقϐǴ ύ୯ܭԜೀΞख़ҙȨჴ፦ፐิȩচ߾ǶჹܭԜᗺǴҗܭନΑচٰԖ ᜢှញྗ߾ΒȐҘȑޑፕॊѦǴύ୯٠҂ќѦගٮҺՖݤࡓ܈٣ჴ ޑ୷ᘵǴ܌аλಔΨӕኬคݤᇡӕ܌ᒏǺȨࣁࣚۓ႟ҹᆶԋࠔޑϩ ሞǴ൩ȬѸ໪ȭஒϩץ຾αҔаಔးޑ႟ҹᘜᜪࣁԋࠔȩǴനࡕλ ಔᕴ่வȨًؓȐԋًȑȩޑ΢ΠЎ٠คݤᕇளᔈх֖ϩץ຾α႟ ҹޑཀ఼90Ƕ ӧ೭೽ϩޑ૸ፕύȐջճҔȨًؓȐԋًȑȩ܌ӧϐ΢ΠЎ௖ ૸ȨًؓȐԋًȑȩᔈԖϐှញȑǴύ୯ᗨӵ΢ॊǴനࡕ΋ࡋගډ 86

Id. ¶ 7.439 (֧شCustoms Cooperation Council, Nomenclature Committee, 10th Session, Brussels, February 26, 1963, Document No. 10.195E, Article (Machinery,

Appliances, etc.) Imported Unassembled or Disassembled, 2-3).

87 Id. ¶ 7.448. 88 Id. ¶ 7.449. 89 Id. ¶ 7.450. 90 Id. ¶¶ 7.450-451.

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Ȩჴ፦ፐิȩচ߾ǴՠॶளݙཀޑࢂǴλಔܭԜ٠ߚցᇡჴ፦ፐิ চ߾ޑ፾ҔǴԶѝࢂӧύ୯ؒԖ຾΋؁ගр٣ჴᆶݤࡓޑ୷ᘵ߻Ǵ λಔคݤ౛ှࣁՖᒥൻ၀চ߾ޑ่݀൩΋ۓሡाஒϩץ຾αϐ႟ҹ Ӣځࡕٰಔးܭ΋೽᏾ًޑଽฅ٣ჴԶஒϐᘜᜪࣁԋًǶ ่״Ȩ೯தཀကȩȐordinary meaningȑϷȨ΢ΠЎȐcontextȑȩ ޑ ૸ ፕ ࡕ Ǵ λ ಔ ௗ ๱ ٩ ྣ చ ऊ ϐ Ȩ ے ԑ ᆶ Ҟ ޑ Ȑ object and purposeȑȩ௖زȨًؓȐԋًȑȩϐှញࢂցԖёૈхࡴϩץ຾ αϐ႟ҹǶӵ߻ඟǴGATT/WTOޑےԑᆶҞޑϐ΋ࢂࣁᆢ࡭ϕඁ ϐѱ൑໒ܫӼ௨ޑዴۓᆶёႣෳ܄91ǴԶ܌ᒏޑѱ൑໒ܫӼ௨ջᡉ ౜ܭᜢิ෧ᡣύǴӢԜύ୯Ь஭คፕًؓᇙ೷୘ࢂցཀკೕᗉၨଯ ޑԋًᜢิǴ຾α٠ಔးϩץ຾αϐًؓ႟ҹӧځٰ࣮फ़եύ୯ፋ ղ܌ளϐᜢิ෧ᡣሽॶԶԖၴ΢ॊҞޑǴՠλಔᇡࣁ΢ॊҞޑᔈࢂ ཀᒏᜢิ෧ᡣѸ໪ӕਔவ຾α୯ᆶрα୯ޑճ੻ٰှញǴඤقϐǴ ύ୯ڰᔈளډ٩ځᜢิ߄࣬ᜢക࿯܌ӈᔈ፾Ҕܭԋًϐଯิ౗܌஥ ٰϐิԏǴՠрα୯Ψᔈளа٩၀ᜢิ߄፾྽ക࿯܌ӈᔈ፾Ҕܭؓ ً႟ҹϐิ౗рαًؓϐ႟ҹᆶԋϩ92Ƕ܌аλಔᇡࣁ࡞ᆶύ୯܌ Ь஭ޑ࣬ϸǴϢ೚ஒϩץ຾α႟ҹຎࣁԋًǴϸԶω཮फ़եύ୯Ԗ ᜢًؓᆶ႟ҹϐᜢิ෧ᡣޑዴۓᆶёႣෳ܄ǴԶ֫ᛖڐۓϐҞ኱ᆶ ҞޑǴ׳Ֆݩ΢ນᐒᄬම߄Ң߻ॊϐϕඁӼ௨ࢂࣁΑȨჴ፦෧Ͽᜢ ิϷځдຩܰምᛖȩ93ǶӕਔλಔΨԵቾ཮঩຾Չຩܰߡ௘ϯፋղ ϐҞޑࡽࢂࣁ຾΋؁уೲ೤ނϐ౽୏ǵ೯ᜢǴ߾ᆶ΢ॊ෧Ͽຩܰም ᛖϐҞޑҭ࣬ࠨӝǴࢂа཮঩ӧՉ٬ҺՖᆶຩܰԖᜢ٣୍ϐຊໆ៾ ਔǴᔈόѝࢂа಄ӝځӧWTOڐۓΠϐက୍ࣁςىǴԶࢂ׳ाЍ 91 ٵု51֗ء֮ຝ։Ζ 92 Id. ¶ 7.460. 93 Id.

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࡭΢ॊWTOڐۓȐхࡴຩܰߡ௘ϯፋղӧϣȑ᏾ᡏϐےԑᆶҞ ޑǴ୷ܭа΢౛җǴλಔᇡࣁஒȨًؓȐԋًȑȩ΋ຒ֖Ԗϩץ຾α ࡕಔးࣁ᏾ًޑ႟ҹࢂ෧ཞWTO/GATTڐۓ᏾ᡏϐےԑᆶҞޑ94Ƕ

λಔᗨฅࡕٰᝩុ٬ҔځдᆢΨયచऊݤϦऊ܌ӈϐှញा નǴхࡴȨ༓ࡕჴ፬Ȑsubsequent practiceȑȩаϷȨှញޑံкБ ݤȐsupplementary means of interpretationȑȩǴՠύ୯܌ගрϐ᛾ Ᏽࡽคݤ᛾ܴ཮঩໔ӸԖදၹЪ΋ठޑբݤԶᄬԋှញ܌ሡϐȨ༓ ࡕჴ፬ȩаЍ࡭ύ୯ϐЬ஭95ǴӕਔΨคݤ᛾ჴځܭΕ཮߻මஒϩ ץ຾α႟ҹᘜᜪࣁԋًǴ܈Ԗځд཮঩Ԗᜪ՟բݤԶᄬԋȨှញޑ ံкБݤȩаЍ࡭Ԝᅿх֖ϩץ຾α႟ҹϐȨًؓȐԋًȑۓ က96Ƕࡺλಔᕴ่όளаϩץ຾αϐ႟ҹᆶԋϩஒܭύ୯ნϣಔး ԋ᏾ًǴջᇡࣁ೭٤႟ҹឦܭȨًؓȐԋًȑȩ΋ຒϐۓကጄ ᛑ97Ƕࢂаύ୯ஒԜ฻႟ҹᆶԋϩፐаȨًؓȐԋًȑȩᜢิޑբ ݤ྽ฅ൩ၴϸGATTಃΒచಃ΋໨ϐᜢิܥ״က୍98Ƕ ΡȃԚٚȶл्੬ܓȷዀྦ ჹܭύ୯ܭځᆅ౛ᒤݤಃΒ˺΋చǵಃΒ˺Βచύ܌ुϐԋً ȨЬा੝܄ȩ኱ྗǴচ֋୯Ь஭ջ٬၀኱ྗόࢂҔܭϩץ຾α႟ҹ ϐᘜᜪղձǴԶࢂҔܭղۓൂץ຾α႟ҹϐิ߾ဦձǴӕኬၴϸᜢ ิܥ״က୍ǴࢂаλಔջଞჹԜࡰ௓຾Չቩ౛99Ƕ җܭHSှញྗ߾ΒȐҘȑӧղᘐԋࠔϐ႟ҹᆶԋϩܭൂץ຾ 94 Id. ¶¶ 7.461-462. 95 Id. ¶ 7.509. 96 Id. ¶ 7.515. 97 Id. ¶ 7.522. 98 Id. ¶ 7.523. 99 Id. ¶ 7.524.

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αȐsingle shipmentȑ௃׎ࢂցᔈ೏ᘜᜪࣁԋࠔǴ܌٬Ҕϐղۓ኱ ྗ҅ࢂԋࠔϐȨЬा੝܄Ȑessential characterȑȩཷۺǴࡺλಔ߄ Ңځஒ௖زύ୯΢ॊ኱ྗ፾Ҕܭൂץ຾α႟ҹਔǴࢂց಄ӝHSှ ញྗ߾ΒȐҘȑǵύ୯ӧًؓิ߾ക࿯Π܌ࣁϐ෧ᡣаϷύ୯ӢԜ ӧGATTಃΒచಃ΋໨aᆶbීΠ܌ॄϐက୍100ǶόၸӢࣁ٠ؒԖҺ Ֆܴዴ኱ྗࢂHSጌऊ୯Ԗက୍፾ҔܭȨЬा੝܄ȩޑ،ۓ΢Ǵ܌ аλಔϐπբѝഭΠύ୯ҔаղձԋًȨЬा੝܄ȩϐ኱ྗࢂցԖ ҺՖБय़Ѹฅ཮Ꮴठύ୯ӧᜢิ߄Πက୍ϐၴϸǴ຾ԶၴϸGATT ಃΒచಃ΋໨aᆶbීϐೕۓ101Ƕ २ӃǴᏃᆅኻ࿉Ь஭HSှញྗ߾ΒȐҘȑϐচ߾όள೵Չ፾ Ҕܭิ߾ക࿯ԶόԵቾрҢܭੇᜢϐঁձ੝ۓ຾αϐ௃׎Ǵҭջ၀ চ߾ϐ፾Ҕᔈаঁਢࣁ୷ᘵ຾ՉԵໆ102ǹՠхࡴኻ࿉ӧϣϐচ֋ ୯চ߾΢ࣣόϸჹ൩HSှញྗ߾ΒȐҘȑ܌ᒏϐȨЬा੝܄ȩႣ ೛΋঺኱ྗǴѝा೭঺ჴᡏ኱ྗૈ୼಄ӝύ୯ӧWTOڐۓΠϐက ୍103Ƕܭࢂλಔ൩ޔௗᔠຎύ୯΢ॊᆅ౛ᒤݤύϐԖᜢԋًϷᕴ ԋȨЬा੝܄ȩ኱ྗǴ੝ձࢂೕۓܭಃΒ˺΋చಃΒ໨ǵಃΒ˺΋ చಃΟ໨ϷಃΒ˺Βచ೽ϩϐϣ৒ᆶύ୯ᔈቬՉϐᜢิܥ״က୍ࢂ ց࣬৒104Ƕ 100 Id. ¶¶ 7.525-527. 101 Id. ¶¶ 7.528-540. 102 Id. ¶ 7.541. 103 Id. ¶ 7.549. 104 Id. ¶ 7.555ΰڂ੡ร22යร1ႈਢ٤ཋٙፖתཋٙΔڕছ૪Δຏൄ๯ီ੡ࠠڶګ ߫׌૞௽ࢤΔۖڼ๠՛ิࢬ૞࿇෼ऱਢᇠ๵ࡳਢܡψؘྥωᖄીWTOᆠ೭ሔ ֘ΔਚૹរܛլᏁᆜ࣍ร1ႈΖα

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㸼၇ԥЖᔞϟۼዻ

߻ॊᆅ౛ᒤݤύϐಃΒ˺΋చಃΒ໨ೕۓΑΟᅿ،ۓԋًȨЬ ा੝܄ȩϐ኱ྗ105Ǵλಔϩ݋ځύ੝ۓޑ΋ᅿಔӝǺးԖЇᔏϐ ۭዬȐa chassis fitted with enginesȑ106ǶԜ೤ࠔܭύ୯ᜢิ߄΢ҁ Ԗᐱҥޑิ߾ဦձǺHS 87.06Ǵࡺ٩HSှញྗ߾΋ϐೕۓǴҁᔈᘜ ᜪܭ፾྽ϐ࿯ӜȐHS 87.06ȑΠǴԶፐаեܭԋًϐᜢิǴิ౗ࣁ 10%Ϸ20%107ǶԜѦǴ٩HS 87.06࿯ϐှញຏှǺȨҁ࿯хࡴးԖ Їᔏǵ໺୏ᐒᄬǵᙯӛᏁ፺ǵϷًືȩ108ǹՠਥᏵύ୯ᆅ౛ᒤݤ ಃΒ˺΋చಃΒ໨ಃΒීϐೕۓǴးԖЇᔏϐۭዬӆးԖΟᅿᕴԋ ޣǴջڀԖԋًȨЬा੝܄ȩǴѸ໪೏ᘜᜪࣁHS 87.02-87.05࿯Π ϐԋًǴፐа25%ޑᜢิ109ǶඤقϐǴᆅ౛ᒤݤಃΒ˺΋చಃΒ໨ ܌֖ԖޑाનѸฅ཮ᏤठHS 87.06࿯ΠޑȨးԖЇᔏϐۭዬȩ೏ᘜ ᜪࣁԋًԶ೏ፐቻԋًϐᜢิǴӢԶၴङύ୯ܭځᜢิ߄ჹܭȨး ԖЇᔏϐۭዬȩ܌ࣁϐ෧ᡣ110Ƕ 㸽ᐍٚᖃቌϟ60% ߻ॊᆅ౛ᒤݤύϐಃΒ˺΋చಃΟ໨߾ࢂೕۓ྽຾α႟ҹሽ਱ ᕴکၲډ᏾ًሽ਱ϐ60%ਔǴ၀฻຾α႟ҹջ೏ᘜᜪࣁԋً111Ƕλ ಔᇡࣁሽ਱ޑ኱ྗ٠คݤஒЬा੝܄ޑᇡۓज़ܭӕץ຾α႟ҹޑຑ 105 Id. ¶ 7.563.ΰխα125ᇆחᙄऄΔٵု26Δร22යร2ႈΖ 106 Id. ¶ 7.579. 107 Id. ¶ 7.582. 108 Id. ¶ 7.583. 109 Id. ¶¶ 7.580-581.ΰխα125ᇆחᙄऄΔٵု26Δร22යร2ႈร2ཱིΖ 110 Id. ¶¶ 7.586-588. 111 Id. ¶ 7.589.ΰխα125ᇆחᙄऄΔٵု26Δร22යร3ႈΖ

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՗ǴӢԜԖၴHSှញྗ߾ΒȐҘȑϐচ߾112ǶԜѦǴᏃᆅύ୯ӧ ှញಃΒ˺΋చಃΒ໨ϐ኱ྗਔǴමமፓ،ۓȨЬा੝܄ȩޑ२ा Եໆࣁόֹ᏾܈҂ֹԋϐނࠔࢂցளа೏ᒣ᛽рȐrecognizableȑ ӵӕֹ᏾ނࠔܭځςಔးޑރᄊ113ǹՠࢂǴλಔ٠όᇡࣁ຾α႟ ҹϷԋϩޑ໣ӝܭሽॶᕴکၲ60%ϐߐᘖਔǴջѸฅ཮೏ᒣ᛽рٰ ࣁԋًǴӢԜсᡉ60%ϐሽॶ኱ྗᆶಃΒ˺΋చಃΒ໨ϐ኱ྗٿޣ ໔٠ό΋ೣǹλಔ߄Ңځ٠ߚཀᒏ཮঩όёа೛Ԗ΋ঁа΢،ۓ ȨЬा੝܄ȩޑ኱ྗǴՠ཮঩Ѹ໪ዴߥӚ኱ྗӝᡄᒠǵ΋ೣЪ࠼ ᢀ114Ƕ 㸾ᆔ౪ᒳݳಒΡΫΡ఩ȈᖃԚȶл्੬ܓȷ җܭ߻ॊᆅ౛ᒤݤಃΒ˺Βచܭᇡۓ຾α႟ҹࢂցڀԖᕴԋ ȨЬा੝܄ȩਔ௦ҔᆶಃΒ˺΋చೕۓ࣬ӕޑ኱ྗǴԶಃΒ˺΋చ ϐ኱ྗࡽฅӵ߻ॊၴϸHSှញྗ߾ΒȐҘȑϐচ߾Ǵ߾ಃΒ˺Β చ኱ྗΨᜤ଒࣬ӕڮၮ115ǶԜѦǴλಔҭว౜ӧղۓ຾α႟ҹࢂ ցڀԖԋًȨЬा੝܄ȩਔǴ΋ۓளӃ፾ҔಃΒ˺ΒచϐೕۓӃ، ۓࢂցڀԖᕴԋޑȨЬा੝܄ȩǴӢԜ֫ᛖ٩ྣHSှញྗ߾ΒȐҘȑ ϐচ߾ִ፾،ۓ੝ۓًؓ႟ҹࢂցڀԖԋًϐȨЬा੝܄ȩ116Ƕ ܌аനࡕλಔᕴ่ǴҗܭಃΒ˺΋చಃΒ໨ǵಃΟ໨ϷಃΒ˺ Βచύ،ۓȨЬा੝܄ȩޑ኱ྗѸฅ཮Ꮴठύ୯ӧᜢิ߄Πက୍ϐ ၴϸǴӢԜΨ཮ၴϸGATTಃΒచಃ΋໨aᆶbීϐೕۓ117Ƕ 112 Id. ¶ 7.602 fn. 646. 113 Id. ¶ 7.604. 114 Id. ¶¶ 7.606-607. 115 Id. ¶ 7.611. 116 Id. ¶ 7.610. 117 Id. ¶ 7.612.

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ήȃϊ! ๗ җа΢λಔӧഢՏղᘐ܌ࣁϐٿ໨ຊ،ϣ৒ёޕǴᏃᆅύ୯ᇡ ࣁځᆅ౛຾αًؓ႟ҹϐᒤݤύԖᜢԋًȨЬा੝܄ȩޑᇡۓ኱ ྗǵаϷځஒϩץ຾α႟ҹҭຎࣁԋًޑҞޑࣣࢂࣁᗉխԋًϐଯ ᜢิᎁډೕᗉǴΨ൩ࢂೣᄇ܌ᒏޑȨჴ፦ፐิȩচ߾Ǵՠλಔ٠ό ᇡࣁᒥൻჴ፦ፐิচ߾൩Ѹฅள௦ڗ೭٤௛ࡼǶќ΋Бय़Ǵ྽λಔ вಒᔠຎύ୯ޑ௛ࡼࢂցၴϸځӧᜢิ߄܌ࣁϐᜢิ෧ᡣਔȐ᝽ ӵǺࢂցၻຫᜢิ߄ύȨًؓȐԋًȑȩϐཀ఼ǻаϷࢂցకᜢิ ߄ύځд׳ӝ፾ิ߾ဦձԶόҔǻȑǴځჴΨ฻ܭࢂӧ਍ፁȨચิ ݤࡓЬကȩǴӢࣁ၈ӵλಔ܌மፓޑǺGATT/WTOϐےԑᆶҞޑ ϐ΋ࢂᆢ࡭ᜢิ෧ᡣԋ݀ϐዴۓϷёႣෳǴӢԜӵ݀཮঩൩ځิ߾ ܌ࣁϐှញቹៜᜢิ෧ᡣϐዴۓ܄ϷёႣෳ܄Ǵ߾ςཞϷჹЋ୯ϐ ߞᒘǴ٠คݤаȨჴ፦ፐิȩࣁҗ҅྽ϯځ௛ࡼǶ

ഛȃȶԚၽآٚ਱ȷ——ା໱՘࢈ݳଲց؛

ϸᢀך୯௃׎Ǵӧך҅ԄуΕWTO߻όΦǴࣁᒥൻቲନؓᐒ ًԾᇙ౗ϐ܍ᒍǴමܭੇᜢ຾αิ߾অुਔቚुȨቚຏచීȩǺΥ ಄ӝπቷᆅ౛ೕۓϐًؓᇙ೷ቷᒡΕٮಔးϷғౢҔޑًؓ႟ҹǴ ࿶ၸ࿶ᔮ೽᛾ܴឦჴޣǴόፕ᏾ץ܈ϩץ຾αǴ֡ࡪӚ၀႟ҹ܌ឦ ิ߾ဦձቻิǴԶߚፐа᏾ًิ౗118ǹฅԶǴԾΒɄɄϤԃϤД ࿶ᔮ೽ቲନ߻໨ቚຏచීࡕǴջԖ຾α୘ᇡࣁӚੇᜢԾՉਡۓًؓ ႟ҹิ߾ဦձϐ่݀ǴϸԶᏤठ୺ݤό΋Ǵࡺࡌ᝼ࡠൺ၀ቚຏచ ී119ǶаΠஒ૸ፕϐଯ໢ଯ฻ՉࡹݤଣȨԋၮًؓᇙ೷ިҽԖज़ 118 ೶ߠ৵༿֮ຬΕԫΕઌᣂऄחຝ։Ζ 119 ڼբڶᑛ቞೸ᄎ٨੡৬ᤜݺਙࢌޏၞࠃႈڇூΖTHE EUROPEAN CHAMBER OF

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Ϧљȩޑ΋سӈਢҹȐаΠᙁᆀȨԋၮًؓਢȩȑ120҅ࢂϸࢀ΢ ॊ௃ݩޑڀᡏਢٯǴځύϐ຾α୘ନࡰᄔੇᜢஒځҙൔ຾αϐ႟ҹ ׯਡۓࣁًؓ܈ύ໔ౢࠔȐӵးԖЇᔏϐۭዬȑԖ܌ѨϢ྽ѦǴҭ ፎ؃ݤଣׯ٩Ȩύ୯——ًؓ႟ҹਢȩϐёૈຊ،ԶࣁჹځԖճϐ ղ،121Ƕ ҅ԄٰᇥǴWTOݾᆄຊ،ᐒᄬϐൔ֋Ȑхࡴςዴۓϐ΢ນᐒ ᄬ܈λಔൔ֋ȑǴѝૈܥ״سݾਢҹϐ྽٣୯Ǵ٠όᄬԋȨӃٯ ȐprecedentȑȩԶளаܥ״҂ٰᜪ՟ਢҹǹᏃᆅӵԜǴᆕᢀWTO ᐕٰਢҹǴλಔᗲԖङᚆ΢ນᐒᄬၸѐຊ،ޣȐ܈೚ࢂλಔҭ೏΢ ນᐒᄬϐፕ౛܌ᇥܺǹΨ܈೚ࢂλಔᕕှ௢ᙌၸѐਢٯϐόܰǴӢ ࣁ௳ນϐ΋೷༈Ѹ཮΢ນԶ٬ள΢ນᐒᄬԖᐒ཮ख़ཥዴᇡ΢ນᐒᄬ ܭၸѐਢٯϐҥ൑ȑǶό໻λಔӵԜǴ΢ນᐒᄬΨ߄ܴࣁዴߥ WTO཮঩ޑӝݤයࡑǴӧೀ౛٣ჴ࣬үޑਢҹਔǴ཮٬Ҕၸѐϐ ਢٯ122ǶඤقϐǴӢࣁ߻ॊȨύ୯——ًؓ႟ҹਢȩ٠ߚWTOڐ ۓҁيǴࡺ౛ፕ΢٠คݤ೵Չܥ״ߚੋਢ୯аѦϐځдWTO཮ ঩ǴΨӢԜȨԋၮًؓਢȩϐচ֋ҁค౛җा؃ךՉࡹ܈љݤᐒᜢ ٩၀WTOϐຊ،ൔ֋ԶࣁՉࡹೀϩ܈љݤຊ،123ǹόၸࡽฅWTO

COMMERCE, TAIPEI, 2007-2008 POSITION PAPER. ᇠٝ໴ܫࠀਐנၞՑሿٙএ੡ ิᇘૹ߫Εሐሁڵ֧ᖲΕֆ߫א֗ሏᥦ߫࿛Օฒٌຏ֗ሎᙁՠࠠΖ 120 ೏ႂ೏࿛۩ਙऄೃܒެΔ96ڣ৫္ڗร843ᇆΔ2008ڣ4ִ8ֲΔ96ڣ৫္ڗร 1003Д1008ᇆΔ2008ڣ6ִ30ֲΖ 121 ᕣጥ࣍۩ਙ္๼ၞ۩խΔՂ૪ञጤூհ՛ิဪެࡸآנ᣷Δ܀ط࣍ڶᣂཚխ ໴ܫհᄅፊբຘ᥻՛ิආॾભΕᑛ֗ףհم໱Δਚ౏࿔ᆠ೭Գ׌്ݺഏ܂੡ WTOګ୉ٍᚨףאᙅ༛Ζ 122

MITSUO MATSUSHITA, THOMAS J. SCHOENBAVM & PETROS C. MAVROIOIS, THE

WORLD TRADE ORGANIZATION: LAW, PRACTICE, AND POLICY 61-63 (2nd ed., 2006).

123

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ຊ،ޑፕ౛Ǵ҂ٰࣁWTOຊ،ᐒᜢ٩ൻޑёૈ܄ࣗଯǴ߾Չࡹ܈ љݤᐒᜢܭڀᡏঁਢύǴୖଜWTOਢٯޑှញǴคፕஒϐຎࣁ୯ ሞᄍٯ܈ݤ౛Ǵаफ़ե࣬ᜢޑ୺ݤ่݀ၴङך୯ӧWTOΠက୍ޑ ёૈ܄ǴᔈΨࢂ҅ዴϐբݤǶவ೭ኬޑفࡋٰ࣮Ǵԋၮًؓऩගр Ȩύ୯——ًؓ႟ҹਢȩຊ،բࣁЍ࡭ځፎ؃៾୷ᘵޑ٣ჴ᛾ᏵǴ Զߚբࣁځፎ؃៾୷ᘵҁيȐݤࡓਥᏵȑǴᔈۘคόִǹԶଯ໢ଯ ฻ՉࡹݤଣуаቩଜǴΨคό྽Ƕख़ᗺࢂך࣬ᜢݤࡓచЎȐЬाࣁ ᜢิݤϷੇᜢ຾αิ߾ȑϐှញ፾ҔࢂցੋϷ߻ॊWTOਢҹ܌ඟ ㇞ϐচ߾ǻаΠஒ݋ॊϐǶ Κȃࣻᜱݳц ך୯Ԗᜢ႟ҹᆶԋࠔϐิ߾ဦձᘜᜪǴନੇᜢ຾αิ߾Ȑ֖ှ ញྗ߾ǵှញຏှȑ——ϸࢀHSϷځှញྗ߾ᆶຏှѦǴۘԖᜢ ิݤᆶࡼՉಒ߾చЎϩձӵΠǺ ᜱใݳಒѳΫ఩ ȅ·ȹȹ΀Ӹ˯Љ˯·Ї᜗ษݙॺѺਉǩఏရᠷרǩԳ ౸˯΅ఏ౲ҽԴ౸Δ˯ϋఏǮ·ȹȹљӸљЉ˯ΔЇ᜗ษݙһ ࡀॺѺǩఏရҢһԐᠷרǩԳ౸Δ˯ϋఏ౲Դ౑Ծఏရǩ෺Ϙ েࣘѷԋ܁ॺѺǫȆ ȝᏳযᐇᏉϬٶӜ౗ᇎݷࠉၭศςމௌ҉ܢဵໝᐇᏉυ ѭໟ೐ഗǩӗᡄᐽၭΪ۽ٶЩএӗǩໟܝචǪϞိ൉ၣຳΦ ޘǩଝ٘߰ᔕӊԋ᜗ЃҮҎ൉ǩ਼᜗ਖܩលჩǩ࡟ᏳযᐇᏉ೐ ᓵࢨψॺ۞೯ᐌ۩ω෻ᓵΰߠٵု8հᎅࣔαΔאࡳ࠰ࡳ࣍ᄎ୉ഏփհயԺΖ ء֮਍ψॺ۞೯ᐌ۩ωᎅΔຍՈਢݺഏഏփؾছኔ೭հ܂ऄΔਚ࣍WTO࠰ࡳ آ᠏֏ګഏփऄছΔ۩ਙຝ॰ፖ׹ऄຝ॰ࠀྤאհຕ۩๠։ࢨဪެऱᆠ೭Δ ܀ૉലհီ੡ഏփऄ᤭ᤩհՠࠠΔঞԾ׼ᅝܑᓵΖ

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ഗᓽҽυษ߳ရզተษћǩӏ࡟ٶᓽҽυษ߳ရզተษǫȞ ᜱใݳಒѳΫΚ఩ ȅ·ȹȹ΀Ӹ˯Љ˯·Ї᜗ษݙॺѺਉǩఏရᠷרǩԳ ౸·˯ఏ౲ҽԴ౸Δ˯ϙఏǮ·ȹȹљӸљЉ˯ΔЇ᜗ษݙһ ࡀॺѺǩఏရҢһԐᠷרǩԳ౸Δ˯ϙఏ౲Դ౑Ծఏရǩ෺Ϙ েࣘѷԋ܁ॺѺǫȆ ȝ Ҍ ኜ ᅴ ݷ ࠉ ಉ Ӓ ԫ Ԁ υ ೙ ݷ ǩ ܝ ච Ǫ Ϟ ိ ൉ ၣ ຳΦ ޘǩଝᐇᏉٞ߰ఏೊۈᒙ౐ћǩ࡟Ᏻᡄ೙ݷᓽҽυษ߳ရզተ ษǫȞ ᜱใݳࢋ՘ಡࠍಒΡΫΝ఩ ȅࡱԾಇ߳ܢ·ȹȹ·ӸϙЉ˯΋ЇॺѺਉǩҌ౸·˯ ΔఏॺशԀ౑ԾೊۈǮ·ȹȹљӸϙЉ˯΋ЇࡱԾಇ߳һԾॺ Ѻਉǩ໰ଐӒྲਉ᜗ษݙఏရυᠷרǩԫஇѶఏೊۈςυȝ౸ ȡΔ˯ϙȢఏȞॺѺࢶȝ౸ȡљ˯΀ȢఏȞǩٶ᎞ѷᠷǫȆ ȝѶݙ౸љ˯΀ఏ܁ᅵҌኜᅴݷࠉಉӒԫԀυ೙ݷǩܝ චǪϞိ൉ၣຳΦޘǩࡿҨൣໍπࠊϑ឵ᐍᡞೳޑȂစܷ၍Ԛ ಣӈ၇ၽໍπ޲ǫ ٞѶݙ౸љ˯΀ఏೊۈ࡟Ᏻᡄ೙ݷᓽҽυษ߳ရզተษ ޘǩٞΕҽஸ׃υ΀ᇖۈυǯ ΀ǪಉӒݷࠉυӑᅵᆫኜົǩၞΊӊ΀එ೙ഷޘǫ ·ǪಉӒݷࠉυኜົǩ፳ӒᏳᡄ೙ݷ܁ሖυኜົޘǫ ΔǪಉӒݷࠉυᅴᜟǪӑᅵ֖ࢶᏳᡄ೙ݷυಉҮǩᗝٶ ኜົρؾХိଐԀᏳᡄ೙ݷǩՕٶ׷যሲ५ມၭᏳᡄ೙ݷሲ५ ԢϞυϋ˯ޘǫȞ ځ ჴ ӧ ך ୯ ่ ״ WTO Ε ཮ π բ λ ಔ ϐ π բ ࡕ ό Φ Ǵ ᜢ ิ ݤࣁଛӝՉࡹำׇݤϐࡼՉǴමε൯ᙌঅȐΒɄɄ΋ԃ˺Д˺Β

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Вȑ124Ǵ܌аԖ΢ॊಃѤ˺చǵಃѤ˺΋చϐచဦᡂ׳௃׎Ƕ྽ ਔϐᜢิݤࡼՉಒ߾ಃΒ˺ΟచǴջ౜ՉϐࡼՉಒ߾ಃΒ˺ΎచǴ ӅԖٿ໨ೕۓǴځϣ৒ӵΠ125Ǻ ȝ ٞ Ѷ ݙ ౸ · ˯ ఏ ೊ ۈ ǩ Ᏻ ᡄ ೙ ݷ ܝ ච Ǫ Ϟ ိ ൉ ၣຳ Φǩ࡟ѥҽஸ׃υ΀ᇖۈυǯ ΀ǪಉӒݷࠉυӑᅵϬኜົǩၞΊӊ΀ᒖΊ೏цᛳ۽ӊ ΀එ೙ഷޘǫ ·ǪಉӒݷࠉυኜົǩ፳ӒᏳᡄ೙ݷ܁ሖυኜົޘǫ ΔǪಉӒݷࠉυᅴᜟǪӑᅵ֖ࢶᏳᡄ೙ݷυಉҮǩᗝٶ ኜົρؾХိଐԀᏳᡄ೙ݷǩՕٶ׷যሲ५ມၭᏳয೙ݷሲ५ ԢϞυϋ˯ޘǫ ٞ࿫ᔣೲਖআϞදԳᇎᏳᡄ೙ݷवฒυቬ୍ǩ྘ਖۈυ ϞදԳᇎԢϞЏǩމௌຳΦဵໝԳᇎᏳᡄ೙ݷυ႔ҮǪଐҮ۽ ߊҮǩܢ൉᜗ຳΦਉǩᔕߊ࿫ᔣೲਖআԳᇎᏳᡄ೙ݷυᛳܩЃ ҮǩҌ਼᜗ਖܩលჩޘǩ࡟ဵໝԳᇎᏳᡄ೙ݷυ႔ҮǪଐҮ۽ ߊҮᓽԾᘑលυษ߳ရզተษǫȞ ٿ࣬ჹྣǴёޕΒɄɄΒԃϤД˺ΖВ߻ϐࡼՉಒ߾ಃΒ˺Ο చϐಃΒ໨ೕۓځჴࢂϞВࡼՉಒ߾ಃΒ˺Ύచೕۓ܌คǴΨ҅ࢂ ྽ԃך୯ࣁ୺Չπ཰ࡹ฼΢ԖᜢȨԾᇙ౗ȩԶ੝೛ϐೕۓǶ٩၀໨ ೕۓǴऩᔠߕ࿶ᔮ೽ਡۓϐԭϩК᛾ܴЎҹǴ຾α႟ଛҹਔǴջё ࡪ႟ଛҹϐิ߾ဦձቻิǹϸϐǴຬၸ࿶ᔮ೽ਡۓϐԾᇙԭϩК ޣǴ߾ᔈࡪֹ᏾೤ނϐิ߾ဦձቻิǶ ΢ॊȨԾᇙ౗ȩೕۓᗨܭך୯ԋࣁWTO཮঩ਔȐΒɄɄΒԃ 124 مऄೃֆ໴ΔೃᄎધᙕΔ90࠴47ཚΔ଄961-692Ζ 125 ױ೶ەٵု120ऄೃܒެΔ೶Εظຝ։Ζ

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΋Д΋Вȑջᔈڗ੃ǴՠΒɄɄ΋ԃۭᜢิݤࡼՉಒ߾অ҅όϷǴ ࡺܭΒɄɄ΋ԃ˺ДΟ˺΋Вঅ҅ੇᜢ຾αิ߾অ҅ਔǴቚु߻ॊ ϐቚຏȐHSಃΖ˺Ύകቚຏ˺ϖȑǺȨ಄ӝπቷᆅ౛చٯϐًؓ ᇙ೷ቷᒡΕٮᇙ೷ًؓ٬Ҕϐًؓ႟ಔҹǴ࿶࿶ᔮ೽᛾ܴឦჴޣǴ όፕ᏾ץ܈ϩץ຾αǴ֡ࡪӚ၀႟ಔҹ܌ឦิ߾ဦձቻิǶȩа ௨ନচᜢิݤࡼՉಒ߾ಃΒ˺ΟచಃΒ໨ȨًؓԾᇙ౗ȩೕۓϐ፾ Ҕ126Ƕ όၸǴ΢ॊቚຏӵҁ࿯΋໒ۈ܌ගϷǴܭΒɄɄϤԃϤДΒ˺ ΋В཰ςմନǴځմନϐҥݤ౛җࣁ127ǺȨᜢิݤࡼՉಒ߾ಃΒ ˺Ύచಃ΋໨ςܴۓ᏾ᡏ೤ނϐ፾ҔጄൎǴஒ຾α҂࿶ಔӝϐ႟ಔ ҹ ϒ а ௨ ନ Ǵ ӣ ᘜ HS ิ ߾ ᇡ ۓ ٠ ٩ ځ ᔈ Չ ᘜ ឦ ϐ ิ ߾ ဦ ձ ቻ ิǶȩᇂ౜ՉࡼՉಒ߾ಃΒ˺ΎచᆶচಃΒ˺ΟచόӕೀǴନΑؒ ԖԾᇙ౗ೕۓѦǴಃ΋໨ҭࣁཥቚǴ྽߃ཥቚϐҥݤᇥܴࣁǺȨ٩ ҁݤಃΟ˺ϤచȐջ౜ՉಃѤ˺΋చȑϐҥݤচཀǴࡰӧٛЗࢉཏ ܷයȃӍშٗؾᅔใόݤ௃٣วғǴோځೕۓҭᘉϷ΋૓ำׇ຾α ϐ҂࿶ܨှၸϐ҅த႟ಔҹǴࣁᆢៈ҅྽ቷ୘៾੻Ǵ٠ၗܴዴǴࣉ ϒቚӈǴ൩ҁݤಃΟ˺ϤచȐջ౜ՉಃѤ˺΋చȑϐ፾Ҕጄൎϒа ܴۓǴջҨൣໍπࠊϑ឵ᐍᡞೳޑȂစܷ၍Ԛಣӈ၇ၽໍπ޲ǴБԖ ፾ҔǶȩ 126 ڼطᆖᛎຝՠᄐݝ2005ڣ2ִ4ֲՠପڗร09400002770ᇆࠤᎅࣔԲΚψ਷෼۩ ௧ᣂၞՑ࿔ঞร87ີᏺု15ΞΞএ಻ٽݺഏ2002ڣ1ִ1ֲףԵ׈੺၉࣐ิ៣ ৵࠷௣޳߫۞፹෷๵ࡳΔᝩ܍ᅝழᣂ࿔ऄร36ය๵ࡳόطᑇጟढ঴ิٽۖګ հຄढΔࣈཋ։ᇘ໴ሎၞՑΞΞਊᖞ᧯ຄढհ࿔ঞᇆܑᐛ࿔ύհጊᐞΔ੡࠰ ܗ޳߫፹ທᄐ੺ۖૡࡳΖωױᇷᢞኔΖ 127 ױ೶ەٵု120ऄೃܒެΔ೶Εظຝ։Ζ

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Ρȃਗ਼਱ೳࠣ ȨԋၮًؓਢȩسӈӅԖΎਢǴோ֡߯ӕ΋ৎًؓᇙ೷୘—— ԋၮًؓᇙ೷ިҽԖज़Ϧљ܌຾αϐًؓ႟ҹǴᎁੇᜢᇡۓᔈ٩᏾ ًਡፐᜢิϐਢҹǶਢҹ٣ჴࣁԋၮًؓܭΒɄɄϤԃΐДԿ˺Β Д໔ہૼȨཥύਓ೯ၮȩ຾αًؓ႟ҹǴ٠ϩձ٩Їᔏǵًᓐᕴԋ Ȑ֖ᎯᎭѠȑǵځдً፶႟ҹϷߕҹ฻ิ߾ဦձȐӵΠ߄ύ໔ឯ܌ ӈȑҙൔǴᛦય2.5%ᜢิǹฅԶੇᜢ٣ࡕቩࢗǴࠅᇡࣁ܌ҙൔϐ ٰ೤ڀԖȨε࠼ًۭዬးԖЇᔏȩǵȨځдਮݨЇᔏ೤ًȩǵȨၰ ၡԕЇًȩ฻᏾ًϐȨЬा੝܄ȩǴࡺׯਡۓٰ೤ឦܭࡕΟޣϐิ ߾ဦձȐӵΠ߄ѓឯ܌ᡉҢȑǴ٠ࡪิ౗29.5%ፐቻǶӵԜ΋ٰ΋ ӣǴԋၮًؓջሡံᛦଯၲ27%ิ౗ৡຯϐิᚐǴߎᚐόёᒏό εǴԋၮًؓܭນᜫ҂݀ࡕǴջගрՉࡹນ೜Ƕ ࣁБߡ΋ំΎਢϐੋਢౢࠔǴ੝ஒϐ᏾౛ӵΠ߄Ǵ٠ᆶჹᔈϐ HSဦӈٳӈǺ ՘࢈ݳଲց؛ጢဵ ঩֚঩Ҩൣϟใࠍဵր ੖ᜱٲࡤቸࢦਰۢ๗ݏ 96ԃນӷಃ843ဦ HS 84.08ਮ ݨ ً Ҕ Ї ᔏ Ȑؓऌ৒ໆၻ3,000c.c.ȑ HS 87.06ځдε࠼ًۭዬ းԖЇᔏ 96ԃນӷಃ1003ဦ HS 87.07ख़ًᓐᕴԋ֖⹥ ᎭѠȐၻ3.5Ꮢًȑ HS 87.04ځд೤ًǴးԖ ਮݨЇᔏǴၻ20Ꮢ 96ԃນӷಃ1004ဦ HS 87.07ख़ًᓐᕴԋ֖⹥ ᎭѠȐၻ3.5Ꮢًȑ HS 87.01ъܦًҔϐၰၡ ԕЇً 96ԃນӷಃ1005ဦ HS 84.08ਮ ݨ ً Ҕ Ї ᔏ Ȑؓऌ৒ໆၻ3,000c.c.ȑ HS 87.06ځдε࠼ًۭዬ းԖЇᔏ 96ԃນӷಃ1006ဦ HS 87.07Ȑӕ΢ȑǵ HS 84.08Ȑӕ΢ȑǵ HS 87.08Ǻځдᐒ୏ً፶ ϐ႟ҹϷځߕҹ HS 87.01Ȑ ӕ ΢ ȑ Ϸ HS 87.04Ȑӕ΢ȑǹ HS 87.06Ȑӕ΢ȑǶ

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՘࢈ݳଲց؛ጢဵ ঩֚঩Ҩൣϟใࠍဵր ੖ᜱٲࡤቸࢦਰۢ๗ݏ 96ԃນӷಃ1007ဦ HS 87.07ख़ًᓐᕴԋ֖⹥ ᎭѠȐၻ3.5Ꮢًȑ HS 87.01ъܦًҔϐၰၡ ԕЇً 96ԃນӷಃ1008ဦ HS 87.07ख़ًᓐᕴԋ֖⹥ ᎭѠȐၻ3.5Ꮢًȑ HS 87.01ъܦًҔϐၰၡ ԕЇً ੇᜢϐ܌аளܭ٣ࡕቩࢗਔᇡۓ΢ॊ຾α႟ҹڀԋࠔϐЬा੝ ܄Ǵჴ߯চ֋ܭ຾αൔൂϐ೤ӜࣣҙൔࣁŰŰŰȨ঺ಔҹȐKD KitȑȩǴҭջচ֋܌຾αޣࣣឦԋ঺ǵԋಔϐ೤ނǹӆу΢ੇᜢ ୖԵচ֋ܭ຾αൔᜢਔ܌ᔠߕϐࠠᒵ૶ၩ128Ǵёޕسݾԋ঺႟ҹ ϐಔӝำࡋςڀԖԋࠔϐЬा੝܄Ǵค໪ӆ࿶уπǴ໻໪ᙖҗڰۓ Ҕϐᖥํǵᖥ൰ǵᖥଝ฻ނҹ܈ᙖ႓ௗ܈ౌௗǴջёးଛֹԋǶ ήȃȶл्੬ܓȷϟᇰۢ চ֋ଆນཀԑᆶȨЬा੝܄ȩᇡۓԖᜢޣǴЬाԖΟ129Ǻ 㸼ቚຏ˺ϖϐմନ߯ӢࣁᜢิݤࡼՉಒ߾ಃΒ˺Ύచಃ΋໨ς ܴዴஒ຾α҂࿶ಔӝϐ႟ҹ௨ନܭֹ᏾೤ނϐิ߾ဦձѦǴӣᘜ HSิ߾ᇡۓǶচ֋ᖂᆀԾΒɄɄΒԃϤД˺ΖВ౜ՉᜢิݤࡼՉ ಒ߾ಃΒ˺Ύచಃ΋໨р᝗ࡕǴځӭԃٰ຾αسݾًؓ႟ಔҹϐϣ ৒வ҂Ԗჴ፦ᡂ׳Ǵό਑ੇᜢࠅӢቚຏ˺ϖϐմନԶׯᡂิ߾ဦձ ϐਡۓǴԖၴߞᒘߥៈচ߾Ƕ 㸽سݾًؓ႟ಔҹ٠ߚ຾α߻ςឦ᏾ᡏ೤ނǴ࿶ܨှԋಔҹး ၮ຾αޣǴЪ຾αࡕѸ໪຾΋؁уπǴۈளးଛԋֹԋࠔǴࡺคྗ ߾ΒȐҘȑࡕࢤϐ፾ҔᎩӦǶ 128 ᣂ࿔ऄਜ ۩า ঞร7ය ๵ࡳ ΚၞՑԳ ᚨᛀ ॵࠎψ਷ ᧭۷ ᏝࢬᏁհ ীᙕ Εᎅࣔ ஼ωΖ 129 ٵု120ऄೃܒެΔ෻طຝ։Ζ

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㸾ќੇᜢԖᜢȨЬा੝܄ȩϐᇡۓচ߾Ǵхࡴسݾًؓ႟ҹϐ ሽॶэ᏾ًȐ܈ᕴԋȑሽॶ50%а΢Ǵჴ፦΢ӣൺȨًؓԾᇙ౗ȩ ϐा؃Ǵၴϸᜢิᄤຩܰᕴڐۓϐ୯҇ࡑၶচ߾ǴԜԖऍ୯ǵኻ࿉ Ϸу৾εӛШࣚຩܰಔᙃ௓֋ύ୯εഌ܌ڋۓϐᄬԋ᏾ً੝ቻޑؓ ً႟೽ҹ຾αᆅ౛ᒤݤಃΒ˺΋చǴᄬԋၴϸ୯҇ࡑၶচ߾ϐᜢิ ምᛖΌਢǶ ჹܭচ֋а΢ӚᗺЬ஭Ǵଯ໢ଯ฻Չࡹݤଣࣣᇡࣁค౛җԶό ௦Ǵ૟ᙁाຑ݋ӵΠ130ȐਣϣΏݤଣـှϐᙁॊǴਣѦ߾ࣁҁЎ ଞჹݤଣـှ܌ࣁϐຑ݋ȑǺ 㸼ݳଲᇰ࣐ǯ቏ຄ˯ϋυթଝߤݙࡈᠷרǩ࡯਼᜗ܢ቏ຄ ˯ϋթଝࡊפٞHSษ߳ᇖۈǩٕ෹ၩϭߓᒍߚួএ߳ǫ ಃΖ˺Ύകቚຏ˺ϖϐմନڰฅ߯௦ڗݤࡓঅ҅ϐำׇǴՠঅ ҅౛җӵচ֋܌Ь஭Ǵࡽ߯ӢࣁࡼՉಒ߾ಃΒ˺Ύచಃ΋໨ςܭΒ ɄɄΒԃϤД˺ΖВଆǴஒ຾α႟ҹ௨ନܭֹ᏾೤ނϐิ߾ဦձ ѦǴӣᘜHSิ߾ቻิǴԶ٬ளಃΖ˺Ύകቚຏ˺ϖคӸӧѸाǴ ߾ಃΖ˺Ύകቚຏ˺ϖϐմନࡪ౛όठౢғҺՖჴ፦ޑݤࡓᡂ୏ǹ ඤقϐǴੇᜢԾࡼՉಒ߾ಃΒ˺Ύచಃ΋໨ܭΒɄɄΒԃϤД˺Ζ ВࡼՉࡕǴᔈ၀ςࢂ໒ۈ٩HSิ߾ፐิǴԶߚԾΒɄɄϤԃϤД ቚຏ˺ϖմନࡕω໒ۈǶ೭Ψࢂচ֋Ь஭ځߞᒘ҂ڙߥៈϐচӢǴ Ӣࣁӕኬޑ೤ނȐࡪচ֋ᖂᆀӭԃٰ຾αًؓ႟ҹϣ৒҂Ԗჴ፦ᡂ ׳ȑคፕܭΒɄɄϤԃϤДϐ߻܈ࡕǴࡽࣣࢂ٩HSิ߾ᇡۓǴࣁՖ ϐ߻ள೏ᘜᜪࣁ႟ҹǴϐࡕࠅ೏ᘜᜪࣁًؓȐԋًȑ܈ЇᔏᕴԋǶ ჹྣ೏֋Ȑੇᜢȑϐเ៏Ǵёޕ੿ჴ௃ݩᔈࢂܭಃΖ˺Ύകቚ 130 ٵছုΔ෻طຝ։Ζ

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ຏ˺ϖӸុޑѤԃය໔Ǵੇᜢځჴ٠҂٩HSิ߾ղۓ຾αًؓ႟ ҹϐิ߾ᜪձǴԶࢂൂᏧ࿶ᔮ೽᛾ܴջ΋ཷ٩႟ҹፐิǴБ཮Ꮴठ চ֋ᇤှࣁՖӕኬ٩HSิ߾ղۓࠅԖόӕ่݀Ƕ೭Ψࢂϐ߻܌ග ࣁՖЇଆኻႾ୘཮ᜢϪޑচӢǴջಃΖ˺Ύകቚຏ˺ϖմନࡕǴၸ ѐ೏ᇡۓࣁ႟ҹޣதԖ೏ᇡۓࣁԋًϐёૈǴ຾Զ೏ፐаԋًϐଯᜢ ิǶฅԶऩੇᜢӧȨЬा੝܄ȩޑᇡۓ٠คੌᔲԶၴϸȨύ୯—— ًؓ႟ҹਢȩλಔܭഢՏղᘐύ܌ඟ㇞ϐᔈᒥൻHSှញྗ߾ϐচ ߾Ǵ߾ۘόठܭԖ٬ך୯ၴϸGATTϐᜢิܥ״က୍ޑёૈǶ 㸽ݳଲᇰ࣐ǯ౸΋˯΃ഊဳ᝾ຄဳܢᇚܩρ֮Ᏻ۽ѷ֮Ԁ υـ፫ਉǩࡲηඑϬୋصဳ᝾ྌ߳·ȅҍȆ131ǩᠾصဳ᝾ྌ ߳·ȅҍȆந՗ࢶէᘅຳΦษ߳౸΋˯΃ഊ೙ݷυٞᏪǮԫਚ Ꮺဳ᝾ྌ߳·ȅҍȆȅѷိଐ۽චိυ೙ࠉȆυຄဳȅХΕ܁ ҽȆǩҢцࣣеဳ᝾ྌ߳·ȅҍȆߏॐܢຳΦ߰ηលᏳᡄ೙ ݷǩԫ࿫ܝဳԀಉҮ൯ိၣຳΦޘǫ ȝ၍មྦࠍΡȞҧȟȞґ၇ପܗය၇ϟೳࠣȟ ພ၍ȈȞ˹ȟ ྦࠍΡȞҧȟࡤࢳܛख़ϑ׈ԚೳࠣȂϛ፤࣐ ґ၇ପܗය၇֖Ϟᜟܢηိଐ೙ࠉӊ΀ഊ࿤ǫԑะѷ֮Ԁݸჿ ೙ࠉ೤ஙߤࢶߖܢкိǪವ౐۽ၣᒖǫ ȅˡȆѷိଐ۽චိކρ֮Ᏻ۽ѷ֮Ԁކ೙ࠉ፳҉Ѷྌ ߳ǮӪߤ֮Ᏻ۽֮Ԁυ೙ࠉ߳፳҉Ѷྌ࢙߳߰ǫ ȅˢȆѶྌ߳܁ҽȝѷိଐ۽චိ೙ࠉȞߤࡥԑ೙ࠉކ ಉҮᙋҌڥۈ҉υݷҮȅᖚโǪᖚ൥Ǫᖚ଒ะȆ۽ᙋႈௌ۽ు ௌะհцိଐ֮Ԁǫ ΗिІݙρԪታಉӒކጹᙼ۹ǩ෺ԫǩಉҮρநһ՗ຳ 131 ਊܛٵု77֗ء֮ຝ։ࢬ֧֮ڗΖ