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Article 9. National Treatment on Internal Taxation and Regulation
'1. The products of any Member country imported into any other Member country shall be exempt from internal taxes and other internal charges higher than those imposed on like products of national origin, and shall be accorded treatment no less favorable than that accorded like products of national origin in respect of all internal laws, regulations or requirements affecting their sale, transportation or distribution or affecting their mixing, processing, exhibition or other use, including laws and regulations governing the procurement by governmental agencies of supplies for public use other than by or for the military establishment. The provisions of this paragraph shall be understood to preclude the application of internal requirements restricting the amount or proportion of an imported product permitted to be mixed, processed, exhibited or used.
2. The Members recognize that the imposition of internal taxes on the products of other Member countries, for the purpose of affording protection to the domestic production of competitive products, would be contrary to the spirit of this Article, and they agree to take such measures as may be open to them to prevent in the future the adoption of new or higher taxes of this kind within their territories.
Article 10. Freedom of Transit 1. There shall be freedom of transit through the Member countries via the routes most convenient for international transit for traffic in transit to or from other Member countries.
2. Any Member may require that traffic in transit through its territory be entered at the proper customhouse, but, except in cases of failure to comply with applicable customs laws and regulations, such traffic coming from or going to other Member countries shall be exempt from the payment of any transit duty, customs duty, or similar charge, and shall not be subject to any unnecessary delays or restrictions.
3. All charges and regulations imposed by Members on traffic in transit to or from other Member countries shall be reasonable, having regard to the conditions of the traffic.
4. With respect to all charges, rules, and formalities in connection with transit, each Member shall accord to traffic in transit to or from any other Member country treatment no less favorable than the treatment accorded to traffic in transit to or from any other country.
5. Each Member shall accord to products which have been in transit through any other Member country treatment no less favorable than that which would have been accorded to such products had they been transported from their origin to their destination without going through such other Member country.
6. Persons, baggage and goods, and also vessels, coaching and goods stock, and other means of transport, shall be deemed to be in transit across the territory of a Member when the passage across such territory, with or without transshipment, warehousing, breaking bulk, or change in the mode of transport, is only a portion of a complete journey, beginning and terminating beyond the frontier of the Member across whose territory the transit takes place. Traffic of this nature is termed in this Article "traffic in transit."
Article 11. Antidumping and Countervailing Duties 1. No antidumping duty shall be imposed on any product of any Member country imported into any other Member country in excess of an amount equal to the margin of dumping under which such product is being imported. For the purposes of this Article, the margin of dumping shall be understood to mean the amount by which the price of a product exported from one country to another is less than (a) the comparable price charged for the like or similar product to buyers in the domestic market of the exporting country, or, (b) in the absence of such domestic price, the highest comparable price at which the like or similar product is sold for export to any third country, or, (c) in the absence of (a) and (b), the cost of production of the product in the country of origin; with due allowance in each case for differences in conditions and terms of sale, for differences in taxation, and for other differences affecting price comparability.
2. No countervailing duty shall be imposed on any product of any Member country imported into any other Member country in excess of an amount equal to the estimated bounty or subsidy ascertained to have been granted, directly or indirectly, on the production or export of such product in the country of origin or exportation.
3. No product of any Member country imported into any other Member country shall be subject to antidumping or countervailing duty by reason of the exemption of such product from duties or taxes imposed in the country of origin or exportation upon the like product when consumed domestically.
4. No product of any Member country imported into any other Member country shall be subject to both antidumping and countervailing duty to compensate for the same situation of dumping or export subsidization.
5. Each Member undertakes that as a general rule it will not impose any antidumping duty or countervailing duty on the importation of any product of other Member countries unless it determines that the dumping or subsidization, as the case may be, under which such product
is imported, is such as to injure or threaten to injure a domestic industry, or is such as to prevent the establishment of a domestic industry.
Article 12. Tariff Valuation 1. Members undertake to work toward the standardization, in so far as practicable, of definitions of value and of procedures for determining the value of products subject to customs duties or other restrictions based upon or regulated in any manner by value. With a view to furthering such cooperation, the Organization is authorized to investigate and recommend to Members such bases and methods for determining the value of products as would appear to be best suited to the needs of commerce and most capable of widespread adoption.
2. The Members recognize the validity of the following general principles of tariff valuation, and they undertake to give effect to such principles, in respect of all products subject to duty based upon or regulated by value, at the earliest practicable date:
a. The value for duty purposes of imported products should be based on the actual value of the kind of imported merchandise on which duty is assessed, or the nearest ascertainable equivalent of such value, and should not be based on the value of products of national origin or on arbitrary or fictitious valuations.
b. The value for duty purposes of any imported product should not include the amount of any internal tax, applicable within the country of origin or export, from which the imported product has been made exempt.
c. In converting the value of any imported product from one currency to another, for the purpose of assessing duty, the rate of exchange to be used should be fixed in accordance with prescribed standards to reflect effectively the current value of each currency in commercial transactions, and until the elimination of dual or multiple rates of exchange either one or more than one rate for each dual- or multiplerate currency may be so fixed.
d. The bases and methods for determining the value of products subject to duties regulated by value should be stable and should be published in full detail, in order that traders may be enabled to estimate, with a reasonable degree of certainty, the amount of duty likely to be imposed.
Article 13. Customs Formalities
1. The Members recognize the principle that subsidiary fees and charges imposed on or in connection with importation or exportation should be limited in amount to the approximate cost of services rendered and should not represent an indirect protection to domestic products or a taxation of imports or exports for fiscal purposes. They also recognize the need for reducing the number and diversity of such subsidiary fees and charges, for minimizing the incidence and complexity of import and export formalities, and for decreasing and simplifying import and export documentation requirements.
2. Members undertake to review their customs laws and regulations with a view to giving effect to the principles and objectives of paragraph 1 of this Article at the earliest practicable date and shall report to the Organization from time to time on the progress made. The Organization is authorized to request such reports of Members and to assist and cooperate with them in carrying out the provisions of this paragraph.
3. Greater than nominal penalties shall not be imposed by any Member in connection with the importation of any product of any other Member country because of errors in documentation which are obviously clerical in origin or with regard to which good faith can be established. Moreover, Members shall remit any penalty imposed on or in connection with the importation any product of any other Member country if it is officially found that the penalty has been imposed because of actions which resulted from errors or advice of responsible customs officials.
4. The provisions of this Article shall extend to fees, charges, formalities and requirements relating to all customs matters, including
a. Consular transactions;
h. Quarantine, sanitation and fumigation (plant, animal and human).
Article 14. Marks of Origin 1. The Members agree that in adopting and implementing laws and regulations relating to marks of origin, the difficulties and inconveniences which such measures may cause to the commerce and industry of exporting countries should be reduced to a minimum.
2. Each Member shall accord to the products of each other Member country treatment with regard to marking requirements no less favorable than the treatment accorded like products of any third country.
3. Whenever administratively possible, Members shall permit required marks of origin to be imposed at the time of importation.
4. The laws and regulations of the Members relating to the marking of imported products shall be such as to permit compliance without seriously damaging the products, or materially reducing their value, or unreasonably increasing their cost.
5. Members shall exempt from their marking requirements the following products:
a. Products incapable of being marked;
6. Products which cannot be marked except at unreasonable expense;
c. Products in transit and their containers; d. Products in bond and their containers;
e. Samples and products without commercial value and their containers;
f. Containers of properly marked products of a type not ordinarily imported and sold at retail in sealed containers;
g. Products of a type ordinarily imported and sold at retail in sealed containers, provided such containers are properly marked;
h. Products over 20 years old and their containers;
i. Products intended for the personal use of the importer or his family or for use in his factory or place of business, and not intended for sale, and the containers of such products;
j. Crude substances and raw materials; and also the containers of such products if the products are intended for use by the person for whom the importation is made, or for his account in manufacturing new and different products.
6. No special duty or penalty shall be imposed by any Member for failure to comply with the marking requirements prior to importation unless corrective marking has been unreasonably delayed or false marks have been intentionally affixed or the required marking has been intentionally omitted.
Article 15. Publication and Administration of Trade Regulations
Advance Notice of Restrictive Regulations 1. Laws, regulations, decisions of judicial authorities and administrative rulings of general application made effective by any Member, pertaining to the classification or valuation of products for customs purposes, or to rates of duty, taxes or other charges, or to requirements, restrictions or prohibitions on imports or exports or on the transfer of payments therefor, or affecting their sale or distribution, or affecting their warehousing, inspection, exhibition, processing,