|Author Name||KOBAYASHI Kenichi (Consulting Fellow, RIETI)|
|Creation Date/NO.||March 2011 11-P-010|
|Research Project||Comprehensive Research on International Trade System
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This is the first Panel case under the WTO, which squarely deals with a Customs Valuation Agreement (CVA) and GATT V. Usually, impacts of disputes under CVA and/or GATT V are considered relatively small and do not get much attention compared with those of GATT III and/or GATT XI. Further, this Panel analyzes, in a careful manner, CVA and GATT V in accordance with the "Vienna Convention on the Law of Treaties" (VCLT), and its conclusion is quite reasonable and yields no surprises. However, in practice, the number of trade disputes related to CVA and GATT V is large and their practical importance is not negligible. It is quite important for trade practitioners who deal with disputes under CVA and GATT V to be able to discuss with their counterparts issues that are not only based on their own interpretations, but are also based on the Panel's decision. Further to CVA and GATT V, this case also deals with GATT XI and GATT XX (d). It not only interprets these articles following WTO dispute settlement precedents, but also provides some implications for the way to proceed and necessary evidence in order to establish criteria, which were shown by the past Panels and Appellate Bodies.