DISPUTE SETTLEMENT

DS: Chile — Taxes on Alcoholic Beverages

This summary has been prepared by the Secretariat under its own responsibility. The summary is for general information only and is not intended to affect the rights and obligations of Members.

  

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Summary of the dispute to date

The summary below was up-to-date at

Consultations

Complaint by the United States.

On 11 December 1997, the US requested consultations with Chile in respect of Chile’s internal taxes on alcoholic beverages, which allegedly impose a higher tax on imported spirits than on pisco, a locally brewed spirit. The US contended that this differential treatment of imported spirits violates Article III:2 of GATT 1994. Taxes on these beverages were at the time the subject of a complaint by the EC (WT/DS87), in respect of which a panel had already been established.

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