The texts reproduced here do not have the legal standing of the original documents which are entrusted and kept at the WTO Secretariat in Geneva.

Enabling Clause: see also burden of proof, defences and exceptions, Enabling Clause

conformity with GSP (generalized, non-reciprocal and non-discriminatory treatment), need for (Enabling Clause, para. 2(a)) E.1.1

“discriminate” / “non-discriminatory” E.1.2.2-6

absence of clear qualifying criteria or standards E.1.2.7

identity of tariff preferences, need for E.1.2.3-7

least developed countries (para. 2(d)) and E.1.3.1

“generalized” E.1.2.4

“in accordance” E.1.1.2

as exception to GATT I:1 B.3.3.9, E.1.1.1

inconsistency with GATT I:1 as preliminary step E.1.1.2

as integral part of WTO Agreement W.4.1.1

least developed countries (para. 2(d))

differential treatment under E.1.3.1

para. 2(a), independence of E.1.3.1

object and purpose

elimination of fragmented system of preferences E.1.2.4

facilitation and promotion of trade without raising of barriers/undue difficulties (para. 3(a)) E.1.4.1

improvement of developing countries’ share of growth in international trade (WTO, preamble) E.1.2.5, E.1.5.1

least developed countries E.1.5.1, W.4.1.1

preparatory work E.1.1.3, E.1.2.4

1971 Waiver Decision E.1.1.1, E.1.1.3

treatment designed and … modified to respond to needs of developing countries (para. 3(c)) E.1.5

development, financial and trade needs, limitation to E.1.5.2

differential treatment, scope for E.1.5.1-2

objective standard, need for E.1.5.2

“positive” response E.1.5.2
 

enforcement: see implementation of recommendations and rulings of the DSB (DSU 21.3); municipal law; review of implementation of DSB rulings (DSU 21.5)
 

environmental multilateral agreements

arbitrary and unjustifiable discrimination, need to avoid E.2.1-4, G.3.12.5-7

Inter-American Convention for the Protection and Conservation of Sea Turtles (1996), as basis for comparison/benchmark E.2.4, G.3.12.7

Rio Declaration on Environment and Development, Principle 12 and E.2.3, G.3.12.6

similar/comparable opportunities to negotiate, need for E.2.1-4, G.3.12.5

multilateral agreement, preference for E.2.2
 

estoppel P.3.7

good faith engagement in dispute settlement procedures (DS 3.10) and P.3.1.16, P.3.7.2

relevance in WTO dispute settlement P.3.7.1-2
 

evidence: see amicus curiae briefs; Anti-Dumping Agreement (AD), determination of injury (AD 3), “positive evidence” / “objective examination” requirement (AD 3.1); burden of proof; evidence, acceptability as; evidence (panel procedures) (DSU 12); information and technical advice, panel’s right to seek (DSU 13); information or technical advice, panel’s right to seek (SPS 11.2); standard of review (DSU 11)
 

evidence, acceptability as

decisions of domestic courts B.3.1.13, M.5.8

opinions of legal experts B.3.1.13, M.5.8

practice in application of laws A.3.52.00, B.3.1.13, M.5.8

statements to domestic courts E.3.9, S.7.3.20

statements to other international tribunals E.3.9, S.7.3.20

teachings of publicists B.3.1.13, M.5.8

text of legislation B.3.1.13, M.5.8
 

evidence (GATT XX: justification), scientific sources representing divergent opinion G.3.3.1
 

evidence (panel procedures) (DSU 12): see also information or technical advice, panel’s right to seek (DSU 13)

evaluation: see standard of review (DSU 11), “objective assessment of matter before it”

refusal of party to provide information, effect: see also inferences from party’s refusal to provide information, panel’s right to draw

burden of proof and B.3.2.4

time-limits for submission

absence of provision (DSU 11) E.3.1-2, W.3.6

absence of provision (Working Procedures (Appendix 3)) E.3.1-2

first substantive meeting of panel with parties, relevance E.3.1

panel’s right to admit “late” evidence E.3.1-2

absence of objection by other party E.3.2

time limit for rebuttal E.3.2

responding parties B.3.3.15, D.2.2.22, O.1.13-16

as two-stage process E.3.1

presentation of case including facts E.3.1

rebuttal of arguments and evidence B.3.3.16, C.2.6, E.3.1, S.7.2.6
 

expert evidence: see also information or technical advice, panel’s right to seek (DSU 13); information or technical advice, panel’s right to seek (SPS 11.2)

divergence of views, relevance G.3.3.1, S.6.14.4

multiple complainants and (DSU 9.2) M.4.1-2
 

export credit guarantees: see export subsidy commitments, prevention of circumvention (AG 10.1), export credit guarantees (AG 10.2); export subsidy commitments, prevention of circumvention (AG 10.1), “export subsidies not listed in Article 9.1”, export credit guarantees; export subsidy, definition, Illustrative List of Export Subsidies (SCM Annex I), export credit guarantee or insurance (item (j))
 

export credits: see export subsidy, definition, Illustrative List of Export Subsidies (SCM Annex I), export credits at rates below actual cost of funds so employed (item (k))
 

export subsidy commitments (AG 9): see also export subsidy commitments, prevention of circumvention (AG 10.1); subsidy, definition (SCM 1)

“contingent on export performance” (AG 9.1(a)) A.1.16A.1: see also export subsidy, definition, “contingent upon export performance” (AG 1(e)/SCM 3.1(a))

“export subsidy commitments” (AG 3.1) A.1.4A.1

“commitments limiting subsidization” A.1.4B

levels (AG 9.2), “budgetary outlays … and the quantities benefiting from such subsidies”, as linked requirements (AG 9.2(b)(iv)) A.1.5A.1, A.1.14D.1, A.1.29A.1

“reduction commitments”

budgetary outlay commitments (AG 9.2(a)(i)) A.1.14D

quantity commitments (AG 9.2(a)(ii)) A.1.14D

“subject to reduction commitments”, applicability to AG 9.1 subsidies A.1.14D
 

export subsidy commitments, prevention of circumvention (AG 10.1)

“applied in a manner which results in, or which threatens to lead to, circumvention …”

export credit guarantees A.1.32.5, A.1.33A.9

legal entitlement/discretionary element, relevance A.1.32.1A, A.1.32A.5, M.1.10

burden of proof (AG 10.3): see burden of proof, reversal in respect of circumvention of export subsidy commitments (AG 10.3); export subsidy commitments (AG 9)

“circumvention” A.1.32

actual circumvention

insufficiency of undisputed facts A.1.32.7

obligation of Panel to establish in respect of each allegation A.1.32.6

scheduled and unscheduled products, distinction, whether A.1.32.3

tax exemption A.1.32.2, A.1.32.4

threat of circumvention A.1.32A

obligation to take precautionary steps, whether A.1.32A.4, A.1.32A.8

relevance where actual circumvention already established A.1.32A.8

“commitments” A.1.30

export credit guarantees (AG 10.2)

analysis of claims relating to as preliminary to consideration of compliance with AG 10.1 A.1.33A.10

conformity after international agreement on disciplines A.1.33A.1

obligations prior to agreement A.1.33A.5, A.1.33A.7

preparatory work A.1.33A.7

development of internationally agreed disciplines A.1.33A.1

“except as provided in the Agreement on Agriculture” (SCM 3.1(a)), applicability S.2.11.2

exception to AG 10.1, whether A.1.33A.2-9, A.1.38.13

“export subsidies not listed in Article 9.1”

export credit guarantees A.1.4.4, A.1.32.5, A.1.33.2, A.1.33A.2-9, A.1.33A.3

mutual exclusion A.1.31, A.1.33

residual nature A.1.31

export subsidy, AG 3.3 prohibition and A.1.6

food aid transactions (AG 10.4) A.1.29B.1, A.1.32B.1, A.1.33A.6, A.1.34A.1

exception to AG 10.1, whether A.1.34B.1-2

“non-commercial transactions”, food aid A.1.32B.1
 

export subsidy, definition: see also subsidy, definition (SCM 1)

applicability of SCM 1 provisions S.2.2.1-2, S.2.2.4

“contingent upon export performance” (AG 1(e)/SCM 3.1(a)) A.1.4, A.1.38.12, S.2.12: see also export subsidy commitments (AG 9), “contingent on export performance” (AG 9.1(a))

burden of proof

de facto B.3.1.8

de jure B.3.1.8

export-orientation of recipient, relevance S.2.12.4

knowledge or expectation, sufficiency S.2.12.4

legislation, regulation or other legal instrument constituting measure as evidence of S.2.13.5

requirement to show proof of exportation, relevance A.1.4.3, A.1.16A.1, S.2.12.12

in case of subsidy available to property produced either within or outside subsidising State S.2.12.4A, S.2.12.5-6, S.2.12.9-12

“contingent” S.2.12.1, S.2.12.8

eligibility of domestic users for payments under different conditions, relevance A.1.4.3, S.2.12.9, S.2.12.12

“in law or in fact” S.2.12.2-3

implied provision S.2.13.1

“in fact” S.2.14

“in law” S.2.13

“tied to” (SCM 3.1(a), Footnote 4) S.2.12.2A, S.2.12.8, S.2.13.3-4

measure falling within AG 9 A.1.3.4, A.1.14C.1, A.1.17.4

“direct subsidies, including payments-in-kind” (AG 9.1(a)), payment-in-kind A.1.15.1, A.1.17, A.1.22

GATT VI:4/SCM 1.1(a)(1) and 3.1(a), interrelationship S.2.41.3

GATT VI:4/SCM 10 and 32.1, compatibility S.2.41.4, S.2.41.5

Illustrative List of Export Subsidies (SCM Annex I)

export credit guarantee or insurance (item (j)) S.2.9.10, S.2.39

as contextual guidance for analysis of AG 10.2 claims A.1.34.10, A.1.38.14, B.3.4.3

export credits at rates below actual cost of funds so employed (item (k)) A.1.20.7, S.2.40

“used to secure a material advantage” S.2.40.1-3

failure to cover long-term operating costs and losses (item (j)) A.1.20.7, S.2.39.2-7

remission or deferral of direct taxes (item (e)) S.2.37

burden of proof S.2.38.2

deferral not amounting to export subsidy (Footnote 59) S.2.37.1

double taxation measures S.2.38: see also double taxation measures, justification (Illustrative List, SCM Annex I (item (e)), Footnote 59)

non-exhaustive nature of AG 1(e) A.1.4.4, A.1.33A.3
 

export subsidy, prohibition (AG 3.3) A.1.20.2: see also Aggregate Measurement of Support (AMS) (AG 1(a)/Annex 3); domestic support commitments (AG 6); subsidy, definition (SCM 1)

in excess of budgetary outlay and quantity commitment level (AG 3.3) A.1.4B, A.1.6.1, A.1.20.2

budgetary outlay and quantity commitment levels A.1.5A.1-4

“commitments limiting subsidization” (AG 3.1) and A.1.4B

quantitative and export subsidization commitments distinguished A.1.34.4-7

export subsidy commitments (AG 10.1) and A.1.6

provision of export subsidies under AG 9.1, dependence on A.1.5.1

scheduled products A.1.6.1

conversion to prohibition A.1.5.2

unscheduled products A.1.6.2
 

expropriation, non-recognition

non-nationals, applicability to P.3.3.1

trademarks, simultaneous confiscation of same trademarks in expropriating State P.3.3.2

Abbreviations used on this page