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Decisions of the Appellate Body of the World
Trade Organization
Argentina--Measures Affecting Imports of Footwear,
Textiles, Apparel and Other Items
2. Facts
This case arises from allegations by the U.S. that Argentina charged
tariffs in excess of its bound rates with respect to certain footwear,
textiles, apparel and other items, including specific duties as well as a
"statistical tax" of 3% ad valorem. The U.S. claimed that these measures
were inconsistent with the obligations of Argentina under articles II, VII,
VIII and X of GATT 1994, as well as articles 1 through 8 of the agreement on
Implementation of Article VII of GATT 1994 and article 7 of the Agreement on
Textiles and Clothing ("ATC").
In the Uruguay Round, Argentina had accepted a bound rate of 35% ad
valorem with respect to these items. In addition, Argentina had a system of
minimum specific import duties in respect of textiles, clothing and footwear,
as well as the statistical tax mentioned above. The minimum specific import
duties had some limited similarity to the "American Selling Price" system
formerly used by the U.S.: it was designed to increase duties where imported
goods are sold at prices below cost or below "international prices." The
minimum specific import duties often raised the actual duty charged above the
35% bound rate. Argentina's bindings did not mention these duties. The
statistical tax was designed to finance the collection by the Argentine customs
service of statistical information relating to imports and exports. The
statistical tax was included in Argentina's bindings.1
1
Argentina--Measures Affecting Imports of Footwear, Textiles, Apparel and Other
Items, WT/DS56/R (97-5138), 25 November 1997 [hereinafter, "Panel Report"].
The Panelists were Peter Pale_ka, Heather Forton and Peter May.
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This file was last modified:
Tuesday, October 14, 2003 12:54PM