DS62 欧共体电脑设备案PR.docx
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DS62 欧共体电脑设备案PR.docx
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DS62欧共体电脑设备案PR
WORLDTRADEWT/DS62/R
WT/DS67/R
WT/DS68/R
ORGANIZATION
5February1998
(98-0277)
Original:
English
EuropeanCommunities-CustomsClassification
ofCertainComputerEquipment
ReportofthePanel
ThereportofthePanelonEuropeanCommunities-CustomsClassificationofCertainComputerEquipmentisbeingcirculatedtoallMembers,pursuanttotheDSU.Thereportisbeingcirculatedasanunrestricteddocumentfrom5February1998pursuanttotheProceduresfortheCirculationandDerestrictionofWTODocuments(WT/L/160/Rev.1).MembersareremindedthatinaccordancewiththeDSUonlypartiestothedisputemayappealapanelreport,anappealshallbelimitedtoissuesoflawcoveredinthepanelreportandlegalinterpretationsdevelopedbythepanel,andthatthereshallbenoexpartecommunicationswiththepanelorAppellateBodyconcerningmattersunderconsiderationbythepanelorAppellateBody.
NotebytheSecretariat:
ThisPanelReportshallbeadoptedbytheDisputeSettlementBody(DSB)within60daysafterthedateofitscirculationunlessapartytothedisputedecidestoappealortheDSBdecidesbyconsensusnottoadoptthereport.IfthePanelReportisappealedtotheAppellateBody,itshallnotbeconsideredforadoptionbytheDSBuntilafterthecompletionoftheappeal.InformationonthecurrentstatusofthePanelReportisavailablefromtheWTOSecretariat.
TABLEOFCONTENTS
Page
I.INTRODUCTION1
II.FACTUALASPECTS2
A.Productdescription2
1.LocalAreaNetworkequipment2
2.Personalcomputerswithmultimediacapabilities3
B.TariffconcessionscontainedinEC-ScheduleLXXXrelatingtoitems
undertariffheadings84.71,84.73,85.17,85.21and85.284
C.ClassificationdeterminationsintheEC,IrelandandtheUnitedKingdom4
1.CommissionRegulations4
(a)ClassificationprocedureintheEC4
(b)CommissionRegulation(EC)No.1165/95onLAN
adaptercards.6
2.BindingTariffInformation6
(a)DefinitionandevolutionwithintheEC6
(b)Withdrawalandre-issuanceofBTIsbytheIreland
RevenueCommissionconcerningLANequipment7
3.CustomsdeterminationbytheUKHMCustomsandExcise
concerningLANequipment.7
4.UKVATandDutiesTribunalrulingonPCTVs8
III.CLAIMSOFTHEPARTIES9
IV.ISSUESREGARDINGTHESCOPEOFTHECLAIM10
A.Productcoverage10
1.LANequipment10
2.Personalcomputerswithmultimediacapability11
B.Measuresatissue12
C.Statusofdefendingparties13
V.MAINARGUMENTS14
A.Scopeoftheconcession16
1.dutytreatmentofnewproductsorproducts
affectedbyHarmonizedSystem(HS)changes16
2."productsdescribed"18
3.treatmentaccordedatthetimetheconcession
wasnegotiated19
(a)"treatment...providedfor"and
"treatment...contemplated"19
(b)"treatment...contemplated"and
"treatmentaccorded"21
(c)atthetimetheconcessionwasnegotiated22
B.Tarifftreatmentofproducts22
1.LANequipment22
(a)NegotiatingHistory22
(b)ImportsofProducts26
(i)BTIsandNationalClassification.28
(ii)TradeFlows.35
2.Personalcomputerswithmultimediacapability37
C.Nullificationandimpairment40
VITHIRDPARTIESSUBMISSIONS41
A.India41
B.Japan41
C.Korea43
D.Singapore46
VII.INTERIMREVIEW53
VIII.FINDINGS56
A.ClaimsoftheParties56
B.IssuesregardingtheScopeoftheClaim58
1.ProductCoverage58
2.ScopeoftheMeasures60
3.StatusofIrelandandtheUnitedKingdom61
C.GeneralInterpretativeIssue61
D.LANEquipment64
1.TextualAnalysis65
2.ActualTariffTreatmentandLegitimateExpectations65
(a)EvaluationoftheEvidenceofActualTariffTreatment65
(b)LegitimateExpectations68
(i)RequirementofClarification69
(ii)TheUnitedStates'OwnReclassification71
3.Conclusion72
E.MultimediaPCs73
1.TextualAnalysis73
2.LegitimateExpectations73
3.OtherMeansofInterpretation74
F.NullificationorImpairment74
IX.CONCLUSIONS75
ANNEXES76
Annex1:
TariffconcessionscontainedinEC-ScheduleLXXXrelatingtoitems
undertariffheadings84.71,84.73,85.17,85.21and85.2876
Annex2:
CommissionRegulation(EC)1165/9581
Annex3:
UKVATandDutiesTribunalrulingonPCTVs85
Annex4:
SummarytableofevidencesubmittedbytheUnitedStates97
Annex5:
ITAclassification105
Annex6:
SummarytableofevidencesubmittedbytheEC107
Annex7:
Tradedata113
I.INTRODUCTION
1.1On8November1996,theUnitedStatesrequestedconsultationswiththeEuropeanCommunities(EC)pursuanttoArticle4oftheUnderstandingonRulesandProceduresGoverningtheSettlementofDisputes(DSU)andArticleXXII:
1oftheGeneralAgreementonTariffsandTrade1994(GATT1994)regardingtariffreclassificationbythecustomsauthoritiesoftheECandtheirmemberStatesofLocalAreaNetwork(LAN)equipmentandpersonalcomputers(PCs)withmultimediacapability(WT/DS62/1).
1.2KoreaandCanadarequested,incommunicationsdated22and25November1996,respectively(WT/DS62/2andWT/DS62/3),tobejoinedintheconsultations,pursuanttoparagraph11ofArticle4oftheDSU.
1.3ConsultationswereheldbetweentheUnitedStatesandtheECon23January1997,withKoreaandCanadaparticipating.Theconsultationsdidnotresultinaresolutionofthedispute.Asaresult,inacommunicationdated11February1997(WT/DS62/4),theUnitedStatesrequestedtheestablishmentofaPanel.Accordingly,theDisputeSettlementBody(DSB)atitsmeetingof25February1997establishedapanelwiththefollowingtermsofreference:
"Toexamine,inthelightoftherelevantprovisionsofthecoveredagreementscitedbytheUnitedStatesindocumentWT/DS62/4,thematterreferredtotheDSBbytheUnitedStatesinthatdocumentandtomakesuchfindingsaswillassisttheDSBinmakingtherecommendationsoringivingtherulingsprovidedforinthoseagreements".
1.4TheUnitedStates,incommunicationsdated14February1997(WT/DS67/1andWT/DS68/1),requestedconsultationswiththeUnitedKingdomandIreland.TheserequestsweremadepursuanttoArticle4oftheDSUandArticleXXII:
1oftheGATT1994andconcernedthetariffreclassificationbythecustomsauthoritiesoftheUnitedKingdomofLANequipmentandPCswithmultimediacapability,andthetariffreclassificationbythecustomsauthoritiesofIrelandofLANequipment.
1.5Korearequestedinacommunicationdated28February1997(WT/DS67/2)tojoinintheconsultationsrequestedbytheUnitedStateswiththeUnitedKingdom.
1.6On24February1997,theUnitedKingdomandIrelandrespondedbyreferringtheUnitedStatestoaletterofthesamedate,inwhichtheEuropeanCommunitiesofficiallyinformedtheUnitedStatesthattherequestedconsultationswouldnotbeenteredinto.AstheUnitedKingdomaswellasIrelandhaddeclinedtoenterintoconsultations,theUnitedStates,incommunicationsdated7March1997,proceededdirectlytorequesttheestablishmentoftwoPanels;onetoexaminethemeasurestakenbytheUnitedKingdom(WT/DS67/3),andtheothertoexaminethemeasurestakenbyIreland(WT/DS68/2).
1.7Atitsmeetingof20March1997,theDSBagreedtomodify,attherequestofthepartiestothedispute,thetermsofreferenceofthePanelestablishedatitsmeetingon25February1997sothatthepanelrequestsbytheUnitedStatescontainedindocumentsWT/DS67/3andWT/DS68/2wouldbeincorporatedintothemandateofthealreadyexistingPanel.
1.8ThemodifiedtermsofreferenceofthePanelareasfollows:
"Toexamine,inlightoftherelevantprovisionsintheGATT1994,themattersreferredtotheDSBbytheUnitedStatesindocumentsWT/DS62/4,WT/DS67/3andWT/DS68/2,andtomakesuchfindingsaswillassisttheDSBinmakingtherecommendationsoringivingtherulingsprovidedforinthatagreement".
1.9Inlightofthisdecision,theDSBagreednottoestablishseparatepanelspursuanttotherequestssubmittedbytheUnitedStatesandcirculatedasdocumentsWT/DS67/3andWT/DS68/2.
1.10TheDSBalsotooknotethatthepartieshadagreedthatthe"panelestablishedon25February1997,withthetermsofreferenceasmodifiedatthepresentmeeting,willbeabletoconsider,andruleupon,anymatterthatmighthavebeenconsideredifseparatepanelshadbeenestablishedinresponsetothosepanelrequests".
1.11Furthermore,theDSBtooknote"thatthemodificationofthetermsofreferenceofthepanelestablishedon25February1997iswithoutprejudicetotheinterpretationoftheEuropeanCommunitiesanditsmemberStatesoftheprovisionsofArticle4,paragraph3oftheDSU,withregardtothe30-dayperiodreferredtointhesecondsentenceofthatparagraph".
1.12Thepartiestothedisputeagreedon18April1997tothefollowingcompositionofthePanel:
Chairman:
Mr.CrawfordFalconer
Members:
Mr.ErnestodeLaGuardia
Mr.CarlosAntoniodaRochaParanhos
India,Japan,KoreaandSingaporereservedtheirrightsasthirdpartiestothedispute.
II.FACTUALASPECTS
A.ProductDescription
1.LocalAreaNetworkequipment1
2.1ALANisaninterconnectionofanumberofcomputersandcomputerperipherals(forexample,printers,inputunits,memoryunits,etc.)usingacablingsystem.Thesecablesphysicallyinterconnectalltheindividualdevicestoenablethemtocommunicatethroughthetransmissionofdata.TheprincipaltypesofLANsareEthernet,TokenRingandFibreDistributedDataInterface(FDDI).ALANisdistinguishedfromothertypesofdatanetworksinthatthecommunicationisusuallylimitedtoadiscreteareasuchasasingleofficebuilding,awarehouseoracampus.
2.2InorderforPCstoparticipateinaLAN,theymustbeconnectedtoeachother.Thisconnectionhastraditionallybeenmadeviaanadapter,whichisinsertedinthePC.An
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