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tariff concessions: *see* Schedules of Concessions (GATT II)

tariff quotas: *see* non-discriminatory 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 case-by-case 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**.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**.2A.1.2

balance between promotion of international trade and right of Members to regulate**T.4**.2A.1.1 **T.4**.2A.1.3 **T.4**.2A.2.2 **T.4**.2A.5.4

furtherance of the GATT objectives**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

non-discrimination obligation (TBT preamble, sixth recital) **T.4**.2B.5.1

non-exhaustive/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 non-fulfilment **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 trade-restrictive 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

“trade-restrictive” **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)), re-filing 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

time-limits: *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), time-limits 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 Anti-Dumping 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 product-specific safeguard mechanism (Art. 16); special safeguards (AG 5)

application of measure on Member-to-Member 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

“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

patents, term of protection (TRIPS 33) **T.9**.7

acquisition (TRIPS 62.2) distinguished **T.9**.8.1

economic consequences of termination of non-WTO 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 subject-matter” (TRIPS 15) **T.9**.3