tariff concessions: see Schedules of Concessions (GATT II)
tariff quotas: see nondiscriminatory administration of quantitative restrictions (GATT XIII)
tax discrimination (GATT III:2)
see also directly competitive or substitutable products (GATT III:2, Ad Note to second sentence); “like product” (GATT III:2)
“of any kind” N.1.4.3
determination of violation, requirements N.1.2
“directly or indirectly”
imported products N.1.2.1
like domestic products N.1.2.1
“ïnternal tax” N.1.1A.3
administrative requirements as G.3.2.3 N.1.4.4 N.1.9.3.3
Members’ right to determine basis of taxation subject to compliance with WTO obligations T.3.1–4
“not similarly taxed” N.1.7
assessment of differential N.1.7.5–6
determination on casebycase basis N.1.7.2 N.1.8.4
“in excess of” distinguished N.1.7.1
threshold/de minimis differential N.1.7.2–3 N.1.8.4 N.3.1
“so as to afford protection” N.1.1.3 N.1.8 N.1.11.2
design and structure of measure as evidence of protective application N.1.8.2 N.1.8.4
intention, relevance M.2.2.2 N.1.8.1 N.1.13.1
magnitude of differential as evidence of protective effect N.1.8.3 N.1.8.4
omission from GATT III:2, first sentence, relevance N.1.1.3 N.1.11.2
tax on imported product in excess of tax on domestic product N.1.2.2
avoidability of tax, relevance N.1.4.4
difference of treatment between domestic and imported product as test N.1.4.4–5
“in excess of” N.1.4
Members’ right to administer tax regime, relevance N.1.4.5
tax exemption
as circumvention of export subsidy commitments A.1.32.2 A.1.32.4 S.2.5 S.2.9.4 S.2.37.1
see also subsidy, definition (SCM 1), financial contribution (SCM 1.1(a)(1))
Illustrative List of Export Subsidies (SCM Annex I) (item (e)) S.2.37.1 S.2.38
right to consider treaty provisions not cited by parties C.2.4–5
TBT Agreement, interpretation
see also technical regulations and standards (TBT 2)
context (VCLT 31(2))
article/agreement as a whole T.4.2A.4.1
TBT 2.1/TBT 2.2 T.4.2A.5.2 T.4.2A.6
technical regulations T.4.2A.4.1 T.4.2A.4.2–5 T.4.2A.4.10
object and purpose (preamble)T.4.0 T.4.2A.4.1
avoidance of unnecessary obstacles to international trade T.4.0.1 T.4.2A.1.1 T.4.2A.2.2
balance between national treatment rule (GATT III:4) and General Exceptions (GATT XX)T.4.0.1T.4.0.2 T.4.2A.1.2
balance between promotion of international trade and right of Members to regulateT.4.0.1–2 T.4.2A.1.1 T.4.2A.1.3 T.4.2A.2.2 T.4.2A.5.4
furtherance of the GATT objectivesT.4.0.1T.4.0.2 T.4.2A.2.2
preamble as evidence of T.4.0.1–2 T.4.2A.2.2
same or closely related phrases in different agreements, same or closely related phrases in different agreements, GATT III:4/TBT 2.1 T.4.2A.4.2 T.4.2A.4.5 T.4.2A.4.6
terms/definitions (Annex 1), ISO/IEC Guide 2: General Terms and Their Definitions T.4.0A T.4.3.4–8
TBT Committee Decision on Principles: see standards (TBT Annex 1.2), TBT Committee Decision
“technical regulation” (TBT Annex 1.1) T.4.1 T.4.2A.5.1
“compliance” T.4.1.10
identifiability requirement T.4.1.4–5 T.4.1.7
“lays down” T.4.1.10
“mandatory” T.4.1.10
mandatory labelling, relevance T.4.1.11
naming and labelling distinguished T.4.1.9 T.4.1.10
product characteristics
differential treatment based on T.4.2A.2.3 T.4.2A.2.5 T.4.2A.5.1
mandatory compliance requirement T.4.1.2 T.4.1.10
negative or affirmative approach to T.4.1.3 T.4.1.5
“requirement” T.4.1.10
standard (TBT Annex 1.2) distinguished T.4.1.10–13
technical regulations and standards (TBT 2)
as aid to interpretation T.4.2A.4.1 T.4.2A.4.2–5
legitimate objective (TBT 2.2/2.4)
burden of proof T.4.2B.4.8 T.4.2B.4.11
characterization as T.4.2B.4.1 T.4.2B.4.4
clarity/consistency of language, importance T.4.2B.5
degree of achievement in meeting objective T.4.2B.1.2 T.4.2B.1.6 T.4.2B.5.2 T.4.2B.5.4–7
GATT XI:2(d) compared T.4.2B.4.10
independent and objective assessment obligation T.4.2B.4.1 T.4.2B.6
legislative intention, relevance T.4.2B.4.7
“legitimate” T.4.2B.4.1 T.4.2B.4.4
“legitimate objective” T.4.2B.4
measures necessary for the protection of its national security (TBT preamble, seventh recital) T.4.2B.4.1 T.4.2B.4.4
multiplicity of objectives T.4.2A.4.3 T.4.2A.4.11 T.4.2B.4.1
nondiscrimination obligation (TBT preamble, sixth recital) T.4.2B.5.1
nonexhaustive/illustrative nature of TBT 2.2 examples T.4.2B.4.4 T.4.2B.4.9
“objective” T.4.2B.4.1
relevance T.4.2A.2.2 T.4.2A.2.3 T.4.2A.2.6 T.4.2A.5.4–7 T.4.2A.5.10–12 T.4.2A.5.15–17 T.4.2A.5.20 T.4.2A.5.21 T.4.2A.5.27 T.4.2A.5.29 T.4.4.2
“to fulfil” T.4.2B.5
risks of nonfulfilment T.4.2B.6
necessity test (TBT 2.2) T.4.2B.1.1
link with legitimate objective T.4.2B.1.1–8 T.4.2B.4.2
“not more traderestrictive than necessary to fulfil a legitimate purpose” (TBT 2.2)
alternative measures T.4.2B.7
burden of proof T.4.2B.7.3
burden of proof T.4.2B.1
“For this purpose” T.4.2B.1.1
GATT XI:2(a) compared T.4.2B.3.1
as permissible obstacles to international trade T.4.2A.5.2
“traderestrictive” T.4.2B.3
“reasonable interval” (TBT 2.12) I.3.9A.4–5 T.4.6
see also “technical regulation” (TBT Annex 1.1)
burden of proof/establishment of “prima facie” case T.4.6.4–8
Doha Ministerial Declaration T.4.6 W.4.1A.5–6
prompt compliance with DSB recommendations and rulings (DSU 21.1) ARB.5.16.2.3–4
“reasonable period of time” (DSU 21.3) ARB.5.16.2
“shall be understood to mean” T.4.6.1
six months as norm T.4.6.2–3
standards (TBT Annex 1.2): see standards (TBT Annex 1.2)
“technical regulation”: see “technical regulation” (TBT Annex 1.1)
“treatment no less favourable” (TBT 2.1): see regulatory discrimination (TBT 2.1) (“treatment no less favourable”)
termination: see AB procedure, withdrawal of appeal (WP 30(1)), refiling of notice of appeal; countervailing duties (SCM Part V), termination; notice of appeal, requirements (WP 20(2)), amendment
termination of investigation of dumping (AD 5.8/SCM 11.9): see investigation of dumping (AD 5)/subsidy (SCM 11), termination (AD 5.8/SCM 11.9)
terms of reference of panels (DSU 7)
see also competence (panels); competence of panels and AB (DSU 3.2); judicial economy; request for establishment of panel (requirements) (DSU 6.2); review of implementation of DSB recommendations and rulings (DSU 21.5), competence of DSU 21.5 (compliance) panel; “specific measure at issue” (AD 17.4/DSU 6.2); standard of review (panels) (DSU 11)
as definition of jurisdiction/legal claims at issue D.2.2.1 J.2.1.1 R.2.1.1 R.2.1.6 T.6.1.1–2 T.6.1.10 T.6.1.19
legal claim included in terms of reference, limitation of jurisdiction to C.2.1 C.2.3 J.2.1.3 M.3.2 T.6.1.2 T.6.1.5 T.6.2.18 T.6.3.28
due process D.2.2.1 J.2.1.1 R.2.1.1 R.2.1.6 R.2.1.16–18 T.6.1.2 T.6.1.10 T.6.1.24 T.6.1.25–27
obligations
to address relevant provisions in covered agreement[s] cited by parties (DSU 7.2) J.1.9 T.6.2.21
see also due process (dispute settlement proceedings), panel’s obligation to address issues raised by parties (DSU 7.2/12.7)
to examine entirety of claims J.2.1.16–22
to make such findings as will assist the DSB (DSU 7.1) J.1.9 J.1.23
to notify respondents and potential third parties of nature and parameters of dispute D.2.2.32 R.2.1.15
to scrutinize request for establishment of panel for compliance with DSU 6.2 R.2.1.6 T.6.1.10
request for establishment of panel as basis I.0.11 R.2.1.2 R.2.1.11–12 R.2.1.16–18 T.6.1.3 T.6.1.24 T.6.1.27 T.6.3.28
Textiles and Clothing Agreement (ATC): see transitional safeguards (ATC 6)
third participants (AB proceedings (DSU 17.4/WP 24)) W.2.9
see also additional procedures (WP 16(1)), third parties/third participants, arrangements to protect interests
oral hearings, passive participation in W.2.9.1–9 W.2.9.12–17 W.2.11.3.5 W.2.11.3.7 W.2.11.3.9
notification of intention (WP 24(4)) W.2.9.14 W.2.9.15 W.2.9.16
oral presentation W.2.9.8 W.2.9.9 W.2.9.12 W.2.9.16
provision of BCI with request to treat as confidential (DSU 18.2) B.4.12 C.6.5
timing of submission W.2.9.10
translation W.2.9.11
third party rights T.8
panel proceedings (DSU 10 and Appendix 3)
claims, exclusion T.8.6
interests to be taken into account (DSU 10.1) T.8.5
Members “having substantial interest in a matter before a panel”, limitation to (DSU 10.2) A.2.1.2 A.2.1.8
panel’s discretion
circumscription, exclusion D.2.2.16
enhancement in accordance with due process D.2.2.16 T.8.1–3
participation in (DSU 10) D.2.2.3 D.2.2.11 D.2.2.16 T.8.5
submissions, right to (DSU 10.3) T.8.4 T.8.5
written submissions/right to be heard B.4.8
“threat” (AG 10.1) A.1.32A.1 M.1.10
threat of injury: see determination of injury (AD 3/SCM 15); safeguard measures (SG/GATT XIX), conditions (SG 2); transitional safeguards (ATC 6), serious damage or actual threat thereof (ATC 6(2)), Member’s determination of
threat of material injury, determination/requirements (AD 3.7/SCM 15.7) A.3.27 S.2.25B
“clearly foreseen and imminent” change of circumstances A.3.27.2 S.2.25B.2 S.7.4.11–14
decisive guidance A.3.27.3 S.2.25B.1
disclosure of assumptions and extrapolations A.3.27.3 S.2.25B.1 S.7.4.11–13
“facts, not merely allegation, conjecture or remote possibility” A.3.27.1 A.3.27.3 S.2.25B.1
import prices/effect on domestic prices/effect on demand for imports (AD 3.7(iii)/SCM 15.7(iv)), need to examine A.3.27.6–7 S.3.3.20
methodology, freedom of choice A.3.24.6–7 S.2.25B.5
as responsibility of investigating authorities A.3.27.1
“significant rate of increase” (AD 3.7(ii)) A.3.27.5 S.2.25B.3
“substantially increased importation” (AD 3.7(ii)) A.3.27.5 S.2.25B.3
totality of factors, need to consider A.3.27.4 S.2.25B.2 S.7.4.14–15
timelimits: see AB procedure, dates and deadlines; AB reports, timing of circulation (DSU 17.5/WP 26); evidence (admissibility and evaluation in panel proceedings) (DSU 12.1 and Appendix 3), timelimits for submission; evidentiary rules (AD 6/SCM 12), “ample opportunity to present in writing all evidence” (AD 6.1); “withdrawal of subsidy without delay” (SCM 4.7)
Tokyo Round AntiDumping Code, status I.3.12.1 I.3.12.2
Tokyo Round Subsidies Code, status I.3.3.11 I.3.10.11 I.3.10.33 S.2.27.13 S.2.41.2 T.5.1.9
trade names, protection
Paris Convention (1967) (PC 8) P.2.3.1–2 T.9.2.1–3
incorporation into TRIPS P.2.3.1–2 T.9.2
TRIPS Agreement T.9.1.1–2
trade regulations (judicial, arbitral or administrative review) (GATT X:3(b)) P.5.3.2
choice of means P.5.3.2.9
as due process requirement P.5.3.2.4 P.5.3.2.8 P.5.3.2.9
first instance review, limitation to P.5.3.2.1
laws, regulations, judicial decisions and administrative rulings of general application (GATT X:1) P.5.1.1–3
“administrative action relating to customs matters” P.5.3.2.6 R.2.3.1
context P.5.3.2.7
ordinary meaning P.5.3.2.6
guarantee as administrative action P.5.3.2.9–10
measures of general application (GATT X:2) P.5.2
substance and fact of publication distinguished P.5.1.3
“prompt review and correction” P.5.3.2.9
“correction” P.5.3.2.9
“prompt” P.5.3.2.9 P.5.3.2.11
“review” P.5.3.2.9
uniform, impartial and reasonable administration (GATT X:3(a)) P.5.3.1 P.5.3.1.5–11 T.2.4
standard of proof P.5.3.1.7 P.5.3.1.9–11
uniformity requirement (GATT X:3(a)) P.5.3.2.2–4
trademarks (Paris Convention (1967) (PC))
see also TRIPS Agreement, trademarks
applicable law P.2.2.1 P.2.2.2
expropriation P.3.3.1–2
registration in country other than that of applicant’s origin
acceptance of trademark registered in country of origin according to domestic legislation in that country (PC 6quinquies) P.2.2.1
“as is”/“telle quelle” P.2.2.2–3
ownership issues P.2.2.3
as right going beyond that granted to nationals P.2.2.1
right of Paris Union Members to determine conditions (PC 6(1)) P.2.1.1
trading rights commitments, “goods” and “services”, distinguishability A.1.2
transition (WP 15) W.2.5A
transitional safeguards (ATC 6)
see also accession protocol (China), transitional productspecific safeguard mechanism (Art. 16); special safeguards (AG 5)
application of measure on MembertoMember basis (ATC 6.4)
attribution of damage from “sharp and substantial increase in imports” T.7.5 T.7.6
comparative analysis T.7.5.1 T.7.6.1 T.7.6.3–5
from “a Member” T.7.6.2
from “Members individually” T.7.5.1 T.7.6.1
as balance of rights and obligations T.7.1.1
“domestic industry producing like and/or directly competitive products”, criteria, “like product” T.7.5.1
“domestic industry producing like and/or directly competitive products” (ATC 6.2) T.7.3
“directly”, competition between unlike products (ATC 6.2) T.7.4.1
“directly competitive”, interchangeability test T.7.4.1–2
“like product” (ATC 6.2), competitive relationship, need for T.7.5.1 T.7.6.1
good faith obligation to withdraw if evidence emerges to show critical factual error, whether P.3.1.6 T.7.1.2
“directly” T.7.4.1
“like product” (ATC 6.2), competitive relationship, need for T.7.5.1 T.7.6.1
provisional application (ATC 6.11) T.7.8
retroactivity (ATC 6.10) R.3 T.7.7
serious damage or actual threat thereof (ATC 6(2)), Member’s determination of
due diligence requirement, available evidence, limitation to E.3.1.4 S.7.6.1 T.7.2.2
procedure, absence of provision T.7.2.1
standard of review, DSU 11, applicability S.7.6.1
transitional nature of ATC (ATC, preamble) T.7.1.2
translation, appellant’s submission (WP 21), status W.2.7A.2
transmittal of record (WP 25) W.2.9A.1
additional protection measures for BCI and HSBI pending definitive decision on request for additional procedures W.2.9A.1
travaux préparatoires: see interpretation of covered agreements, preparatory work
TRIMs Agreement
exceptions (TRIMs 3) (applicability of the GATT XX General Exceptions) A.2.1 T.8A.1.1 T.8A.4.1
national treatment/GATT III and GATT XI, interrelationship T.8A.2
TRIPS Agreement
see also national treatment (TRIPS 3); trade names, protection, Paris Convention (1967) (PC 8); trademarks (Paris Convention (1967) (PC))
enforcement of intellectual property rights (TRIPS Part III)
avoidance of barriers to trade and abuse of procedures (TRIPS 41.1) T.9.10.2
civil judicial procedures (TRIPS 42) T.9.10
“available” T.9.10.4 T.9.10.6
“right holders” T.9.10.6–7
“substantiate their claims” T.9.10.7
effective remedy, need for (TRIPS 41.1) T.9.10.2
“fair and equitable” requirement (TRIPS 41.2 and 42) T.9.10.3–8
international minimum standard (TRIPS 1.1) T.9.10.2 T.9.10.3 T.9.10.7
existing rights, applicability to (TRIPS 70.2) P.3.4.3 T.9.9 T.9.13
acts occurring before date of application of TRIPS (TRIPS 70.1) distinguished P.3.4.3 T.9.11 T.9.12
obligation to provide means for filing applications relating to delayed application of TRIPS 27 (TRIPS 70.8) T.9.14
exclusive marketing rights, requirements (TRIPS 70.9) T.9.15
“intellectual property conventions” (TRIPS 2) T.9.2
“intellectual property” (TRIPS 1.2) T.9.1 T.9.10.1
limitation to categories identified in TRIPS section titles, whether T.9.1 T.9.3.1
trade names T.9.2 T.9.2.3
patents, term of protection (TRIPS 33) T.9.7
acquisition (TRIPS 62.2) distinguished T.9.8.1
economic consequences of termination of nonWTO consistent measure, relevance ARB.5.9.1
trademarks
denial of protection on “other grounds” (TRIPS 15.2) T.9.4
owner
exclusive rights (TRIPS 16.1) T.9.5
registration or use as basis T.9.5 T.9.6.1–2
“protectable subjectmatter” (TRIPS 15) T.9.3
