The general agreement on Tariffs and trade (gatt 1947) PART III
Territorial Application - Frontier Traffic - Customs Unions and Free-trade Areas
1. The provisions of this Agreement shall apply to the metropolitan customs territories of the contracting parties and to any other customs territories in respect of which this Agreement has been accepted under Article XXVI or is being applied under Article XXXIII or pursuant to the Protocol of Provisional Application. Each such customs territory shall, exclusively for the purposes of the territorial application of this Agreement, be treated as though it were a contracting party; Provided that the provisions of this paragraph shall not be construed to create any rights or obligations as between two or more customs territories in respect of which this Agreement has been accepted under Article XXVI or is being applied under Article XXXIII or pursuant to the Protocol of Provisional Application by a
一九九四年關稅及貿易總協定 第 三 篇
一、 本協定之各項規定應適用於各締約國之關稅領域；依本 協定第二十六條已接受本協定，或依本協定第三十三 條，或依暫時適用議定書已適用本協定之任何其他關稅 領域。專為本協定「領域適用」目的而列入之關稅領域，
均應視為締約國。但每一締約國如為單獨締約國地位而 依本協定第二十六條已接受本協定，或依本協定第三十 三條或依暫時適用議定書已適用本協定者，不得依本協 定新設兩個或多個關稅領域之任何權利及義務。
1 WTO 就區域貿易協定議題於貨品貿易部分，其相關條文為（1）GATT 第 24 條本文、（2）附件九 對第 24 條第 9 項及第 11 項之註腳、（3）第 24 條釋意瞭解書。
single contracting party.
2. For the purposes of this Agreement a customs territory shall be understood to mean any territory with respect to which separate tariffs or other regulations of commerce are maintained for a substantial part of the trade of such territory with other territories.
3. The provisions of this Agreement shall not be construed to prevent:
(a) Advantages accorded by any contracting party to adjacent countries in order to facilitate frontier traffic;
(b) Advantages accorded to the trade with the Free Territory of Trieste by countries contiguous to that territory, provided that such advantages are not in conflict with the Treaties of Peace arising out of the Second World War.
(一) 為便利「邊境貿易」任一締約國對相鄰國家所給予之 優惠。
(二) 鄰近各國給予「的里亞斯德自由貿易區」之優惠；惟 該優惠不得違反第二次世界大戰後和平條約之規定。
4. The contracting parties recognize the desirability of increasing freedom of trade by the development, through voluntary agreements, of closer integration between the economies of the countries parties to such agreements.
They also recognize that the purpose of a customs union or of a free-trade area should be to facilitate trade between the constituent territories and not to raise barriers to the trade of other contracting parties with such territories.
5. Accordingly, the provisions of this Agreement shall not prevent, as between the territories of contracting parties, the formation of a customs union or of a free-trade area or the adoption of an interim agreement necessary for the formation of a customs union or of a free-trade area;
(a) with respect to a customs union, or an interim agreement leading to a formation of a customs union, the duties and other regulations of commerce imposed at the institution of any such union or interim agreement in respect of trade with contracting parties not parties to such union or agreement shall not on the
五、 本協定不得禁止各締約國間設立「關稅同盟」或「自由 貿易區」或訂立必要之過渡協定以設立「關稅同盟」或
(a) 關於「關稅同盟」或前述之過渡協定，所訂與其他締 約國間貿易有關之關稅及商事法令，就整體而言，不 得較各締約國前所適用之關稅及商事法令更高或更具 限制性。
whole be higher or more restrictive than the general incidence of the duties and regulations of commerce applicable in the constituent territories prior to the formation of such union or the adoption of such interim agreement, as the case may be;
(b) with respect to a free-trade area, or an interim agreement leading to the formation of a free-trade area, the duties and other regulations of commerce maintained in each of the constituent territories and applicable at the formation of such free-trade area or the adoption of such interim agreement to the trade of contracting parties not included in such area or not parties to such agreement shall not be higher or more restrictive than the corresponding duties and other regulations of commerce existing in the same constituent territories prior to the formation of the free-trade area, or interim agreement as the case may be; and
(c) any interim agreement referred to in subparagraphs (a) and (b) shall include a plan and schedule for the formation of such a customs union or of such a free-trade area within a reasonable length of time.
(b) 關於「自由貿易區」或其前述之過渡協定，每一締約 國所維持，以及在自由貿易區設立時所適用，或在其 締約前之過渡協定所訂立與區外或協定外締約國貿易 之關稅及商事法令，不得較此項「自由貿易區」或過 渡協定訂定前，已另存在於同一締約國間之相對關稅 及商事法令更高或更具限制性。
(c) 本項第一、二兩款所指之過渡協定，包括在適當期間 以內設立此項「關稅同盟」或「自由貿易區」之計劃 及預定進度表。
6. If, in fulfilling the requirements of subparagraph 5 (a), a contracting party proposes to increase any rate of duty inconsistently with the provisions of Article II, the procedure set forth in Article XXVIII shall apply. In providing for compensatory adjustment, due account shall be taken of the compensation already afforded by the reduction brought about in the corresponding duty of the other constituents of the union.
六、 如在履行前項第一款規定之過程中，締約國擬提高違反 本協定第二條規定之任何種類之關稅，應適用第二十八 條所規定之程序。於擬定補償性調整時，應考慮對本同 盟其他各締約國以降低相對關稅之方式給予補償。
(a) Any contracting party deciding to enter into a customs union or free-trade area, or an interim agreement leading to the formation of such a union or area, shall promptly notify the CONTRACTING PARTIES and shall make available to them such information regarding the proposed union or area as will enable them to make such reports and recommendations to contracting parties as they may deem appropriate.
(b) If, after having studied the plan and schedule included in an interim agreement referred to in paragraph 5 in consultation with the parties to that agreement and
或前述之過渡協定，應立即通知「大會」，並應提報有 關該同盟或貿易區之資料，俾「大會」得對適當之締約 國提出報告及建議。
taking due account of the information made available in accordance with the provisions of subparagraph (a), the CONTRACTING PARTIES find that such agreement is not likely to result in the formation of a customs union or of a free-trade area within the period contemplated by the parties to the agreement or that such period is not a reasonable one, the CONTRACTING PARTIES shall make recommendations to the parties to the agreement. The parties shall not maintain or put into force, as the case may be, such agreement if they are not prepared to modify it in accordance with these recommendations.
(c) Any substantial change in the plan or schedule referred to in paragraph 5 (c) shall be communicated to the CONTRACTING PARTIES, which may request the contracting parties concerned to consult with them if the change seems likely to jeopardize or delay unduly the formation of the customs union or of the free-trade area.
「關稅同盟」或設立「自由貿易區」，或認為該期間並 不恰當，應將建議通知各當事國，在未依上述建議研擬 修正前，各當事國不得維持或執行該協定。
變更應告知「大會」，如此項變更足以延遲或危及「關 稅同盟」之組成或「自由貿易區」之設立，「大會」得 要求有關各締約國共同諮商。
8. For the purposes of this Agreement:
(a) A customs union shall be understood to mean the substitution of a single customs territory for two or more customs territories, so that
(i) duties and other restrictive regulations of commerce (except, where necessary, those permitted under Articles XI, XII, XIII, XIV, XV and XX) are eliminated with respect to substantially all the trade between the constituent territories of the union or at least with respect to substantially all the trade in products originating in such territories, and,
(ii) subject to the provisions of paragraph 9, substantially the same duties and other regulations of commerce are applied by each of the members of the union to the trade of territories not included in the union;
(b) A free-trade area shall be understood to mean a group of two or more customs territories in which the duties
(一) 「關稅同盟」係指以單一關稅領域代替兩個或兩個以上 之關稅領域，故
１. 除依本協定第十一條、第十二條、第十三條、第十 四條、第十五條及第二十條規定外，原則上對同盟 內之各關稅領域間所有貿易，或自上述各關稅領域 所生產之產品進行貿易，取消其關稅及限制商事之 法令。
２. 除依本條第九項規定外，同盟之每一當事國對其以 外之各關稅領域，原則上適用同一之關稅及商事法 令。
(二) 「自由貿易區」係指兩個或兩個或兩個以上之關稅領 域，除依本協定第十一條、第十二條、第十三條、第十 四條、第十五條及第二十條規定者外，原則上對各關稅
and other restrictive regulations of commerce (except, where necessary, those permitted under Articles XI, XII, XIII, XIV, XV and XX) are eliminated on substantially all the trade between the constituent territories in products originating in such territories.
9. The preferences referred to in paragraph 2 of Article I shall not be affected by the formation of a customs union or of a free-trade area but may be eliminated or adjusted by means of negotiations with contracting parties affected.* This procedure of negotiations with affected contracting parties shall, in particular, apply to the elimination of preferences required to conform with the provisions of paragraph 8 (a)(i) and paragraph 8 (b).
或「自由貿易區」之組成或設立而受影響，但得藉由受 影響之各締約國談判而予取消或調整。上述談判程序尤 應適用於為符合前項第一款第一目及第二款之規定而取 消之優惠。
10. The CONTRACTING PARTIES may by a two-thirds majority approve proposals which do not fully comply with the requirements of paragraphs 5 to 9 inclusive, provided that such proposals lead to the formation of a customs union or a free-trade area in the sense of this Article.
十、 與本條第五項至第九項之規定未盡相符之各項提議，得 經「大會」三分之二以上多數之決議予以批准，但以此 項提議係依本條旨意促成「關稅同盟」或「自由貿易區」
11. Taking into account the exceptional circumstances arising 十一、 為顧及印度及巴基斯坦之建立為獨立國家，及承認兩
out of the establishment of India and Pakistan as independent States and recognizing the fact that they have long constituted an economic unit, the contracting parties agree that the provisions of this Agreement shall not prevent the two countries from entering into special arrangements with respect to the trade between them, pending the establishment of their mutual trade relations on a definitive basis.*
國長期構成一經濟單位之事實，各締約國同意該兩國 得成立特殊協定而不受本協定之限制，直至兩國間之 貿易達正常穩定之時為止。
12. Each contracting party shall take such reasonable measures as may be available to it to ensure observance of the provisions of this Agreement by the regional and local governments and authorities within its territories.
十二、 每一締約國應就可採行之各項合理措施，保證在其領 域內之地區及地方政府與主管機關遵守本協定。
NOTES AND SUPPLEMENTARY PROVISIONS Ad Article XXIV
附件九 註釋與補充條款 關於第二十四條
It is understood that the provisions of Article I would require that, when a product which has been imported into the territory of a member of a customs union or free-trade area at a preferential rate of duty is re-exported to the territory of another member of such union or area, the latter member should collect a duty equal to the difference between the duty already paid and any higher duty that would be payable if the product were being imported directly into its territory.
Measures adopted by India and Pakistan in order to carry out definitive trade arrangements between them, once they have been agreed upon, might depart from particular provisions of this Agreement, but these measures would in general be consistent with the objectives of the Agreement.
各國瞭解：當某項產品先以優惠稅率輸入關稅同盟或自由 貿易區中之某一會員國領域，並再輸往該同盟或自由貿易區之 另一會員國領域時，輸入國應就此一產品已支付之關稅，與該 產品直接輸入該國領土時所須支付之較高關稅間之差額，課徵 關稅。
印度及巴基斯坦為實施兩國間之確定貿易協議曾經同意 採用之各項措施，得不受本協定特定條款之約束，惟此等措施 原則上須與本協定之目標相符。
Understanding on the Interpretation of Article XXIV of the General Agreement on Tariffs and Trade 1994 Members,
Having regard to the provisions of Article XXIV of GATT 1994;
Recognizing that customs unions and free-trade areas have greatly increased in number and importance since the establishment of GATT 1947 and today cover a significant proportion of world trade;
Recognizing the contribution to the expansion of world trade that may be made by closer integration between the economies of the parties to such agreements;
Recognizing also that such contribution is increased if the elimination between the constituent territories of duties and other restrictive regulations of commerce extends to all trade, and diminished if any major sector of trade is excluded;
Reaffirming that the purpose of such agreements should be to facilitate trade between the constituent territories and not to raise barriers to the trade of other Members with
顧及 GATT 1994 第二十四條之規定；
咸認自 GATT 1994 成立後，關稅同盟和自由貿易區之數 目及其重要性大幅增加，且現今已佔世界貿易量之相當比例；
亦咸認，成員領域間對關稅及其他商業之限制規定之消除 若能擴大至所有的貿易，則此貢獻將有所增加；且倘有任一主 要產業之貿易未納入，則貢獻將因而減損；
確認此等協定之目的應為促進參與領域間之貿易，而非增 加其他會員與此等領域間之貿易障礙；且在組成或擴增成員 時，其成員應儘可能避免對其他會員之貿易造成負面影響；
確信強化商品貿易理事會於檢討依第二十四條所通知之 協定時所扮演角色之需要，以便於評估新訂或擴大協定時釐清 其標準及程序，並改善所有有關第二十四條之協定之透明度，
such territories; and that in their formation or enlargement the parties to them should to the greatest possible extent avoid creating adverse effects on the trade of other Members;
Convinced also of the need to reinforce the effectiveness of the role of the Council for Trade in Goods in reviewing agreements notified under Article XXIV, by clarifying the criteria and procedures for the assessment of new or enlarged agreements, and improving the transparency of all Article XXIV agreements;
Recognizing the need for a common understanding of the obligations of Members under paragraph 12 of Article XXIV;
Hereby agree as follows:
1. Customs unions, free-trade areas, and interim agreements leading to the formation of a customs union or free-trade area, to be consistent with Article XXIV, must satisfy, inter alia, the provisions of paragraphs 5, 6, 7 and 8 of that Article.
一、 關稅同盟、自由貿易區及為設立關稅同盟或自由貿易 區之過渡協定，為符合第二十四條，特別必須符合本 條第五、第六、第七及第八項之規定。
2. The evaluation under paragraph 5(a) of Article XXIV of the general incidence of the duties and other regulations of commerce applicable before and after the formation of a customs union shall in respect of duties and charges be based upon an overall assessment of weighted average tariff rates and of customs duties collected. This assessment shall be based on import statistics for a previous representative period to be supplied by the customs union, on a tariff-line basis and in values and quantities, broken down by WTO country of origin. The Secretariat shall compute the weighted average tariff rates and customs duties collected in accordance with the methodology used in the assessment of tariff offers in the Uruguay Round of Multilateral Trade Negotiations. For this purpose, the duties and charges to be
二、 依據第二十四條第五項(a)款，對關稅同盟組成之前與 之後所適用之關稅及其他商業法令作評估，應分別按 關稅及規費，基於加權平均關稅稅率及所收取之關稅 稅額予以整體評估。此等評估應基於關稅同盟所提供 之過去代表性期間進口統計值，依 WTO 原產國別，
至於難予量化及加總之其他商業法令之整體評估，有 可能需要藉檢討個別措施、法規、涉及之產品以及受 影響之貿易流量等而完成。
taken into consideration shall be the applied rates of duty. It is recognized that for the purpose of the overall assessment of the incidence of other regulations of commerce for which quantification and aggregation are difficult, the examination of individual measures, regulations, products covered and trade flows affected may be required.
3. The "reasonable length of time" referred to in paragraph 5(c) of Article XXIV should exceed 10 years only in exceptional cases. In cases where Members parties to an interim agreement believe that 10 years would be insufficient they shall provide a full explanation to the Council for Trade in Goods of the need for a longer period.
外情形得超過十年。如過渡協定之會員認為十年時間 不足時，可向商品貿易理事會提出需要較長期間之理 由。第二十四條第六項
4. Paragraph 6 of Article XXIV establishes the procedure to be followed when a Member forming a customs union proposes to increase a bound rate of duty. In this regard Members reaffirm that the procedure set forth in Article XXVIII, as elaborated in the guidelines adopted on 10 November 1980 (BISD 27S/26-28) and in the Understanding on the
四、 第二十四條第六項係對組成關稅同盟之會員準備提高 關稅約束稅率時，所訂之處理程序。就此，會員重申，
因組成關稅同盟或訂定未來將形成關稅同盟之過渡協 定，而修正或取消關稅減讓前，必須先進行明定於第 二十八條之程序，該程序於一九八年十一月十日通過 之解釋準則（BISD 27S/26-28）及 GATT 1994 第二十
Interpretation of Article XXVIII of GATT 1994, must be commenced before tariff concessions are modified or withdrawn upon the formation of a customs union or an interim agreement leading to the formation of a customs union.
5. These negotiations will be entered into in good faith with a view to achieving mutually satisfactory compensatory adjustment. In such negotiations, as required by paragraph 6 of Article XXIV, due account shall be taken of reductions of duties on the same tariff line made by other constituents of the customs union upon its formation. Should such reductions not be sufficient to provide the necessary compensatory adjustment, the customs union would offer compensation, which may take the form of reductions of duties on other tariff lines. Such an offer shall be taken into consideration by the Members having negotiating rights in the binding being modified or withdrawn. Should the compensatory adjustment remain unacceptable, negotiations should be continued. Where, despite such efforts, agreement in negotiations on compensatory adjustment under Article
五、 談判應本於善意進行，以達成相互滿意之補償性調 整。此等依照第二十四條第六項規定所舉行之談判，
應考慮關稅同盟內其他盟員在該同盟成立時，對相同 稅目產品所作之關稅減讓。若此等減讓不足以提供必 要之補償性調整，該同盟將可能以削減其他稅目產品 關稅之方式提供補償。對將遭修改或撤回之關稅約束 具有談判權利之會員，應考慮同盟所提之補償方案。
若所提補償性調整仍屬無法接受，談判仍應繼續。若 雖經前述努力，而依照 GATT 1994 第二十八條釋義瞭 解書所舉行有關補償性調整之談判，仍未能在談判展 開後之合理期間內達成協議，則該關稅同盟將可自由 修改或撤回其減讓；受損之會員亦得依照第二十八條 之規定，自由取消其實質相當之減讓。
XXVIII as elaborated by the Understanding on the Interpretation of Article XXVIII of GATT 1994 cannot be reached within a reasonable period from the initiation of negotiations, the customs union shall, nevertheless, be free to modify or withdraw the concessions; affected Members shall then be free to withdraw substantially equivalent concessions in accordance with Article XXVIII.
6. GATT 1994 imposes no obligation on Members benefiting from a reduction of duties consequent upon the formation of a customs union, or an interim agreement leading to the formation of a customs union, to provide compensatory adjustment to its constituents.
六、 GATT 1994 對於關稅同盟或未來將形成關稅同盟過 渡協定因降低關稅而受惠之會員，並未課以對同盟成 員提供補償之義務。
Review of Customs Unions and Free-Trade Areas
7. All notifications made under paragraph 7(a) of Article XXIV shall be examined by a working party in the light of the relevant provisions of GATT 1994 and of paragraph 1 of this Understanding. The working party shall submit a report to
七、 所有按照第二十四條第七項(a)款所作之通知，應由一 工作小組依據 GATT 1994 之相關規定及本瞭解書第一 項予以檢討。此工作小組將向商品貿易理事會就上述 檢討結果提交報告。商品貿易理事會得於其認為適當
the Council for Trade in Goods on its findings in this regard.
The Council for Trade in Goods may make such recommendations to Members as it deems appropriate.
8. In regard to interim agreements, the working party may in its report make appropriate recommendations on the proposed time-frame and on measures required to complete the formation of the customs union or free-trade area. It may if necessary provide for further review of the agreement.
9. Members parties to an interim agreement shall notify substantial changes in the plan and schedule included in that agreement to the Council for Trade in Goods and, if so requested, the Council shall examine the changes.
10. Should an interim agreement notified under paragraph 7(a) of Article XXIV not include a plan and schedule, contrary to paragraph 5(c) of Article XXIV, the working party shall in its report recommend such a plan and schedule. The parties shall not maintain or put into force, as the case may be, such agreement if they are not prepared to modify it in accordance with these recommendations. Provision shall be
八、 工作小組得於其報告中，對過渡協定完成關稅同盟或 自由貿易區之時間表及必要措施，提出適當建議。工 作小組必要時得規定對該過渡協定作進一步檢討。
九、 參與過渡協定之會員，應於該協定內之計畫及預訂進 度表有相當之變更時，通知商品貿易理事會，該理事 會並應於被請求時，檢討此等變更。
十、 若一按照第二十四條第七項(a)款通知之過渡協定，未 依第二十四條第五項第(c)款規定檢附計畫及進度表，
工作小組應在其報告內就此等計畫及進度表提出建 議。若該協定之成員未能依建議作相應修改，則不得 維持或實施該過渡協定。另應就前述建議執行情形訂 定後續檢討之規定。
made for subsequent review of the implementation of the recommendations.
11. Customs unions and constituents of free-trade areas shall report periodically to the Council for Trade in Goods, as envisaged by the CONTRACTING PARTIES to GATT 1947 in their instruction to the GATT 1947 Council concerning reports on regional agreements (BISD 18S/38), on the operation of the relevant agreement. Any significant changes and/or developments in the agreements should be reported as they occur.
十一、 如同 GATT 1947 締約成員整體會員大會對 GATT 1947 理 事 會 所 作 有 關 區 域 協 定 報 告 之 要 求 （ BISD 18S/38） ，關稅同盟及自由貿易區之成員亦應定期向 商品貿易理事會提交相關協定運作情形之報告。區域 協定有任何重大改變或發展，亦應於發生時報告。
12. The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked with respect to any matters arising from the application of those provisions of Article XXIV relating to customs unions, free-trade areas or interim agreements leading to the formation of a customs union or
十二、 依爭端解決規則與程序瞭解書所解釋及適用之 GATT 1994 第二十二條及第二十三條之有關規定，亦得適用 於任何因援用第二十四條有關關稅同盟、自由貿易區 或未來將形成關稅同盟或自由貿易區之過渡協定等條 文所衍生之任何事件。
13. Each Member is fully responsible under GATT 1994 for the observance of all provisions of GATT 1994, and shall take such reasonable measures as may be available to it to ensure such observance by regional and local governments and authorities within its territory.
14. The provisions of Articles XXII and XXIII of GATT 1994 as elaborated and applied by the Dispute Settlement Understanding may be invoked in respect of measures affecting its observance taken by regional or local governments or authorities within the territory of a Member.
When the Dispute Settlement Body has ruled that a provision of GATT 1994 has not been observed, the responsible Member shall take such reasonable measures as may be available to it to ensure its observance. The provisions relating to compensation and suspension of
十三、 任一會員於 GATT 1994 下，對遵守所有 GATT 1994 條款之規定有完全之責任，並應採取可行之合理措 施，俾確使其領域內區域性及地方政府與機構亦遵守 規定。
十四、 依爭端解決規則與程序瞭解書所解釋及適用之 GATT 1994 第二十二條及第二十三條之有關條文，亦得適用 於一會員領域內影響其遵守規定區域性或地方政府或 機構之措施。若爭端解決機構裁決該地方政府機構未 遵守 GATT 1994 之規定，則負有責任之會員應採取可 行之合理措施以確保其遵守規定；若無法確保遵守規 定，則可援引有關補償及暫停減讓或其他義務之規定。
concessions or other obligations apply in cases where it has not been possible to secure such observance.
15. Each Member undertakes to accord sympathetic consideration to and afford adequate opportunity for consultation regarding any representations made by another Member concerning measures affecting the operation of GATT 1994 taken within the territory of the former.
十五、 任一會員於另一會員就其領域內影響 GATT 1994 運 作之措施提出建議時，應給予同情之考慮，並提供充 分諮商之機會。
GENERAL AGREEMENT ON TRADE IN SERVICES Article V
1. This Agreement shall not prevent any of its Members from being a party to or entering into an agreement liberalizing trade in services between or among the parties to such an agreement, provided that such an agreement:
(a) has substantial sectoral coverage2, and
(b) provides for the absence or elimination of substantially all discrimination, in the sense of Article XVII, between or among the parties, in the sectors covered under subparagraph (a), through:
(i) elimination of existing discriminatory measures, and/or (ii) prohibition of new or more discriminatory measures,
either at the entry into force of that agreement or on the basis of a
服務貿易總協定 第五條 經濟整合
1. 本協定不得妨礙會員加入或簽署其他 以促進服務貿易自由化為目的之協 定。但該協定應符合下列條件：
(b) 透過下列方式，對前款所涵蓋之行 業，於締約成員間削減或刪除第十 七條所規範之大部分歧視性措施：
2This condition is understood in terms of number of sectors, volume of trade affected and modes of supply. In order to meet this condition, agreements should not provide for the a priori exclusion of any mode of supply.
reasonable time-frame, except for measures permitted under Articles XI, XII, XIV and XIV bis.
2. In evaluating whether the conditions under paragraph 1(b) are met, consideration may be given to the relationship of the agreement to a wider process of economic integration or trade liberalization among the countries concerned.
2. 評估是否符合第 1 項第(b)款之條件 時，得考慮該協定對相關國家間更廣 泛經濟整合或貿易自由化過程之關 係。
(a) Where developing countries are parties to an agreement of the type referred to in paragraph 1, flexibility shall be provided for regarding the conditions set out in paragraph 1, particularly with reference to subparagraph (b) thereof, in accordance with the level of development of the countries concerned, both overall and in individual sectors and subsectors.
(a) 開發中國家為第 1 項所指協定之 成員者，應依據有關國家之開發程 度，就整體及個別行業部門，彈性 適用第 1 項中特別是第(b)款所規 定之要件。
(b) Notwithstanding paragraph 6, in the case of an agreement of the type referred to in paragraph 1 involving only developing countries, more favourable treatment may be granted to juridical persons owned or controlled by natural persons of the parties to such an agreement.
(b) 若第 1 項所列協定僅涉及開發中 國家者，得不適用第 6 項之規定，
4. Any agreement referred to in paragraph 1 shall be designed to facilitate trade between the parties to the agreement and shall not in respect of any Member outside the agreement raise the overall level of barriers to trade in services within the respective sectors or subsectors compared to the level applicable prior to such an agreement.
4. 第 1 項所指各項協定應旨在便利其成 員間之貿易，對該等協定以外之本協 定會員，於相關之行業部門，整體而 言不得設立相較於該協定適用前更高 程度之服務貿易障礙。
5. If, in the conclusion, enlargement or any significant modification of any agreement under paragraph 1, a Member intends to withdraw or modify a specific commitment inconsistently with the terms and conditions set out in its Schedule, it shall provide at least 90 days advance notice of such modification or withdrawal and the procedure set forth in paragraphs 2, 3 and 4 of Article XXI shall apply.
5. 若因第 1 項所指協定之簽訂、增補或 重大修正，本協定會員擬撤回或修改 特定承諾致與其承諾表所訂內容及條 件不符時，應於九十日前提出該撤回 或修改之通知，並應適用第二十一條 第 2 項、第 3 項及第 4 項規定之程序。
6. A service supplier of any other Member that is a juridical person constituted under the laws of a party to an agreement referred to in paragraph 1 shall be entitled to treatment granted under such agreement, provided that it engages in substantive business operations in the territory of the parties to such agreement.
6. 本協定其他會員服務提供者依據第 1 項所指協定成員之法律所設立之法 人，在該等協定締約成員境內從事實 質營業者，應享有該等協定之待遇。
(a) Members which are parties to any agreement referred to in paragraph 1 shall promptly notify any such agreement and any enlargement or any significant modification of that agreement to the Council for Trade in Services. They shall also make available to the Council such relevant information as may be requested by it. The Council may establish a working party to examine such an agreement or enlargement or modification of that agreement and to report to the Council on its consistency with this Article.
(b) Members which are parties to any agreement referred to in paragraph 1 which is implemented on the basis of a time-frame shall report periodically to the Council for Trade in Services on its implementation. The Council may establish a working party to examine such reports if it deems such a working party necessary.
(c) Based on the reports of the working parties referred to in subparagraphs (a) 7.
(a) 本協定會員為第 1 項所指協定之 成員者，應將該等協定或其增補、
重大修正，即時通知服務貿易理事 會。該等相關資訊，經理事會要求 者，並應予以提供。理事會得設立 一工作小組審查該等協定及其增 補或修正，並就該等協定是否與本 條之規定相符，向理事會提出報 告。
(b) 第 1 項所列協定係依時間表履行 時，本協定會員為該等協定之成員 者，應定期向服務貿易理事會報告 其履行情形。理事會認為必要時，
and (b), the Council may make recommendations to the parties as it deems appropriate.
(c) 若理事會認為合適，得依第(a)款 及第(b)款所設立之工作小組所作 報告，向各成員提出建議。
8. A Member which is a party to any agreement referred to in paragraph 1 may not seek compensation for trade benefits that may accrue to any other Member from such agreement.
8. 本協定會員為第 1 項所指協定之成員 者，對本協定其他會員自該項協定所 獲得之貿易利益，不得請求補償。
DIFFERENTIAL AND MORE FAVOURABLE TREATMENT RECIPROCITY AND FULLER PARTICIPATION OF DEVELOPING COUNTRIES
Decision of 28 November 1979 (L/4903)
1. Notwithstanding the provisions of Article I of the General Agreement, contracting parties may accord differential and more favourable treatment to developing countries4, without according such treatment to other contracting parties.
2. The provisions of paragraph 1 apply to the following5:
(a) Preferential tariff treatment accorded by developed contracting parties to products originating in developing countries in accordance with the Generalized System of Preferences,
(b) Differential and more favourable treatment with respect
1979 年 11 月 28 日之決議 (L/4903)
4 The words "developing countries" as used in this text are to be understood to refer also to developing territories.
5 It would remain open for the CONTRACTING PARTIES to consider on an ad hoc basis under the GATT provisions for joint action any proposals for differential and more favourable treatment not falling within the scope of this paragraph.
to the provisions of the General Agreement concerning non-tariff measures governed by the provisions of instruments multilaterally negotiated under the auspices of the GATT;
(c) Regional or global arrangements entered into amongst less-developed contracting parties for the mutual reduction or elimination of tariffs and, in accordance with criteria or conditions which may be prescribed by the CONTRACTING PARTIES, for the mutual reduction or elimination of non-tariff measures, on products imported from one another;
(d) Special treatment on the least developed among the developing countries in the context of any general or specific measures in favour of developing countries.
(c) 開發程度較低之締約國會員間以共同降低或消除關稅為 目的所簽署之區域性或全球性協議，以及根據締約國會 員陳述之標準或情形，以共同降低或消除彼此進口貨品 之非關稅障礙措施為目的，所簽署之區域性或全球性協 議。