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Table of contents back to top
I. General Introductory Commentary
back to top
A. Text of the General Introductory Commentary
B. Interpretation and Application
of the General Introductory Commentary
1. General
(a) Implementation of the Agreement
(b) Adoption of the decisions of the Tokyo Round Committee
II.
Article 1 back to top
A. Text of
Article 1
B. Text of Interpretative
note to Article 1
C. Interpretation and Application
of Article 1
1. Valuation of carrier media bearing software for data processing equipment
III.
Article 2 back to top
A. Text of
Article 2
B. Text of Interpretative
note to Article 2
C. Interpretation and Application
of Article 2
1. General
(a) Rectification of the French text of paragraph 1 of the Note to Article 2
IV.
Article 3 back to top
A. Text of
Article 3
B. Text of Interpretative
note to Article 3
C. Interpretation and Application
of Article 3
1. General
(a) Rectification of the French text of paragraph 1 of the Note to Article
3
V.
Article 4 back to top
A. Text of
Article 4
B. Interpretation and Application
of Article 4
VI.
Article 5 back to top
A. Text of
Article 5
B. Text of Interpretative
note to Article 5
C. Interpretation and Application
of Article 5
1. Paragraph 2
VII.
Article 6 back to top
A. Text of
Article 6
B. Text of Interpretative
note to Article 6
C. Interpretation and Application
of Article 6
VIII.
Article 7 back to top
A. Text of
Article 7
B. Text of Interpretative
note to Article 7
C. Interpretation and Application
of Article 7
1. Paragraph 2 (f)
IX.
Article 8 back to top
A. Text of
Article 8
B. Text of Interpretative
note to Article 8
C. Interpretation and Application
of Article 8
1. Paragraph 1
(a) Treatment of interest charges in the customs value of imported goods
(b) Paragraph 1(b)(iv)
X.
Article 9 back to top
A. Text of
Article 9
B. Text of Interpretative
note to Article 9
C. Interpretation and Application
of Article 9
XI.
Article 10 back to top
A. Text of
Article 10
B. Interpretation and Application
of Article 10
XII.
Article 11 back to top
A. Text of
Article 11
B. Text of Interpretative
note to Article 11
C. Interpretation and Application
of Article 11
XIII.
Article 12 back to top
A. Text of
Article 12
B. Interpretation and Application
of Article 12
XIV.
Article 13 back to top
A. Text of
Article 13
B. Interpretation and Application
of Article 13
XV.
Article 14 back to top
A. Text of
Article 14
B. Interpretation and Application
of Article 14
XVI.
Article 15 back to top
A. Text of
Article 15
B. Text of Interpretative
note to Article 15
C. Interpretation and Application
of Article 15
XVII.
Article 16 back to top
A. Text of
Article 16
B. Interpretation and Application
of Article 16
XVIII.
Article 17 back to top
A. Text of
Article 17
B. Interpretation and Application
of Article 17
XIX.
Article 18 back to top
A. Text of
Article 18
B. Interpretation and Application
of Article 18
1. Paragraph 1
(a) Observer status
(b) Rules of procedure
(c) Monitoring of the Agreement on Preshipment Inspection
XX.
Article 19 back to top
A. Text of
Article 19
B. Interpretation and Application
of Article 19
XXI.
Article 20 back to top
A. Text of
Article 20
B. Interpretation and Application
of Article 20 1. General 2.
Paragraph 1 3.
Paragraph 2
XXII.
Article 21 back to top
A. Text of
Article 21
B. Interpretation and Application
of Article 21
XXIII.
Article 22 back to top
A. Text of
Article 22
B. Interpretation and Application
of Article 22
1. General
(a) Notification
(b) Checklist of Issues
XXIV.
Article 23 back to top
A. Text of
Article 23
B. Interpretation and Application
of Article 23
XXV.
Article 24 back to top
A. Text of
Article 24
B. Interpretation and Application
of Article 24
XXVI.
Annex I back to top
A. Text of Annex I
B. Interpretation and Application
of Annex I
XXVII.
Annex II back to top
A. Text of Annex II
B. Interpretation and Application
of Annex II 1. Reference to GATT practice
XXVIII.
Annex III back to top
A. Text of Annex III
B. Interpretation and Application
of Annex III
1. Paragraph 1
2. Paragraph 2
3. Paragraph 3
4. Paragraph 4
5. Paragraph 6
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