Article III:2

E1043722

Article III:2 is a provision of the GATT 1994 that governs national treatment on internal taxation, prohibiting discriminatory internal taxes on imported products compared to like domestic products.

All labels observed (1)

Label Occurrences
Article III:2 canonical 1

How this entity was disambiguated

Statements (45)

Predicate Object
instanceOf GATT provision ⓘ
treaty provision ⓘ
appliesIn WTO member states ⓘ
appliesTo domestic products ⓘ
imported products ⓘ
contains first sentence ⓘ
second sentence ⓘ
corePrinciple non-discrimination between imported and like domestic products in internal taxation ⓘ
distinguishedFrom border tax adjustments ⓘ
enteredIntoForceWith GATT 1994 ⓘ
firstSentenceStandard like products ⓘ
governs national treatment on internal taxation ⓘ
hasCriterion directly competitive or substitutable relationship ⓘ
likeness of products ⓘ
so as to afford protection test ⓘ
interpretedBy WTO Appellate Body ⓘ
WTO panels ⓘ
interpretedTogetherWith Ad Article III (GATT 1994 Interpretative Note) ⓘ
language English ⓘ
French ⓘ
Spanish ⓘ
legalBasisFor WTO dispute settlement claims on internal taxation ⓘ
legalEffect limits WTO members’ ability to use internal taxes to protect domestic production ⓘ
legalSystem World Trade Organization law ⓘ
locatedInDocument Article III of GATT 1994 ⓘ
notApplicableTo tariffs at the border ⓘ
partOf General Agreement on Tariffs and Trade 1994 ⓘ
predecessorIn Article III:2 of GATT 1947 ⓘ
prohibits discriminatory internal taxes on imported products ⓘ
higher internal taxes on imported products than on like domestic products ⓘ
internal taxes applied so as to afford protection to domestic production ⓘ
regulates internal taxes on products ⓘ
relatedTo Article III:1 of GATT 1994 ⓘ
national treatment principle ⓘ
requires assessment of whether dissimilar taxation is applied so as to afford protection ⓘ
tax equality for like imported and domestic products ⓘ
scope internal taxes and other internal charges on products ⓘ
secondSentenceStandard directly competitive or substitutable products ⓘ
shortName GATT 1994 Article III:2 ⓘ
subjectMatter tax measures affecting trade in goods ⓘ
usedInCase Chile – Alcoholic Beverages ⓘ
EC – Asbestos ⓘ
Japan – Alcoholic Beverages II ⓘ
Korea – Alcoholic Beverages ⓘ
Mexico – Tax Measures on Soft Drinks and Other Beverages ⓘ

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Article III of GATT 1994 → hasParagraph → Article III:2 ⓘ