GII THCH NGUYN TC I X TI HU QUC TRONG

GATT 1994 CA WTO: TIP CN T QUY NH PHP L N

THC TIN P DNG.
ThS. NGUYN VN PHI (*)
PHAN L THU THY (**)

1. Quy nh ca GATT 1994 v i x Ti hu quc.

Theo nh Raj Bhala trong cun Lut thng mi quc t: l lun v thc tin, i
x ti hu quc bao gm ti hu quc khng iu kin v ti hu quc c iu kin. Ti
hu quc c iu kin l s i x da trn nguyn tc c i c li gia cc quc gia,
c ngha l nu mt nc A mun nhn u i ging vi u i m nc i tc B dnh
cho bn th 3 th nc A phi trao cho i tc B nhng u i ging nh u i m
bn th 3 ang dnh cho i tc B. Ti hu quc khng iu kin c ngha l mt nc s
dnh cho nc th ba nhng u i ging vi nhng u i m mnh ang dnh cho mt
i tc bt k m khng i hi bt k iu kin no 1. Qua phn tch ni trn, c th thy
rng i x ti hu quc trong GATT 1994 ca WTO chnh l i x ti hu quc khng
iu kin v WTO yu cu cc quc gia thnh vin phi dnh cho cc quc gia thnh vin
khc nhng u i nh nhau ch khng cp n vic phi c i c li. Mt cch
hiu khc v ti hu quc trong GATT 1994 ca WTO cng c th c xem l c iu
kin, nhng iu kin y khng phi l s c i c li m iu kin chnh l cc
quc gia mun c hng nhng u i ging vi nhng u i m cc quc gia thnh
vin dnh cho nhau th quc gia cng phi l thnh vin ca WTO. Ni cch khc,
iu kin theo nh cch hiu ny chnh l s rng buc v t cch thnh vin trong
WTO. L mt trong nhng quy nh quan trng nht trong thng mi hng ha quc t,
i x ti hu quc c quy nh ngay ti iu I ca GATT 1994 nh sau:
Vi mi khon thu quan v khon thu thuc bt c loi no nhm vo hay c
lin h ti nhp khu v xut khu hoc nh vo cc khon chuyn khon
thanh ton hng xut nhp khu, hay phng thc nh thu hoc p dng ph
thu nu trn, hay vi mi lut l hay th tc trong xut nhp khu v lin quan ti
mi ni dung c nu ti khon 2 v khon 4 ca iu III, mi li th, bit
i, c quyn hay quyn min tr c bt k bn k kt no dnh cho bt c
mt sn phm c xut x t hay c giao ti bt k mt nc no khc s c

Raj Bhala (2001), Lut thng mi Quc t: L lun v thc tin, NXB T php, tr. 247

2
p dng cho sn phm tng t c xut x t hay giao ti mi bn k kt khc
ngay lp tc v mt cch khng iu kin.2
T iu I GATT, quy nh v i x ti hu quc trong GATT c th c hiu
nh sau: mi s u i m mt quc gia thnh vin ca WTO dnh cho mt quc gia i
tc bt k s c p dng ngay lp tc v khng iu kin cho mi quc gia thnh vin
khc. T quy nh trn, xc nh mt bin php c vi phm i x ti hu quc hay
khng, chng ta c th kim tra theo 3 bc:
-

Bin php ang c iu tra c thuc phm vi iu chnh ca iu I GATT hay

khng;

Cc hng ha ang c iu tra c phi l cc sn phm tng t hay khng;

u i c c trao cho tt c cc bn lin quan mt cch ngay lp tc v v

iu kin cho tt c cc hng ha ni trn hay khng.3

Bin php ang c iu tra c thuc phm vi iu chnh ca iu I GATT

hay khng?
tr li cho cu hi ny, trc tin chng ta cn xc nh phm vi iu chnh
ca i x ti hu quc trong GATT. Phm vi p dng ca i x ti hu quc, theo nh
iu I GATT, bao gm 3 nhm bin php: (i) Thu v cc khon thu; (ii) Phng php
nh thu hoc p dng ph thu; (iii) Lut l v cc th tc. Ngoi ra, ti hu quc cn
iu chnh cc bin php c quy nh ti khon 2 v khon 4 ca iu III GATT v i
ng quc gia m c th l cc bin php v thu v cc khon thu ni a; lut php, quy
tc v cc quy nh tc ng n vic bn hng, cho bn, mua, chuyn ch, phn phi
hoc s dng sn phm trn th trng ni a. y l mt s m rng cho quy nh v
i x ti hu quc. Nh vo s m rng ny, cc hng ha nhp khu c th trnh c
s phn bit i x vi phm ti hu quc khng ch ca khu bin gii m cn trn th
trng ni a.
Thu v cc khon thu
Thu v cc khon thu bao gm cc loi thu nhp khu, thu xut khu, thu b
sung, ph lnh s, ph thu nhp khu, cc khon thu thay i theo tng thi k, thu tiu
th, ph xut khu, ph x l hng ha... Bin php v thu v cc khon thu c xem l
2

Bn dch ca Trung tm WTO Vit Nam, http://www.trungtamwto.vn/sites/default/files/wto/5-Hiep%20dinh

%20chung%20ve%20thue%20quan%20va%20thuong%20mai%20(GATT94).doc
3
Peter Van den Bossche (2005), The Law and Policy of the World Trade Organization: Text, Cases and Materials,
Cambridge University Press, pg. 312

3
vi phm i x ti hu quc khi c s chnh lch v mc thu sut hoc khon thu p
dng cho nhng sn phm tng t nhau ca cc quc gia nhp khu hoc xut khu, to
nn s phn bit i x gia hng ha nhp khu hoc xut khu vi nhau.
Thu b sung l cc khon thu m quc gia A c nh thm vo hng ha
nhp khu khi c s bn ph gi hay tr cp lm cho gi ca hng ha qu thp so vi
gi thng thng trn th trng, gy kh khn cho s pht trin ca ngnh sn xut sn
phm ni a tng t hoc khon thu p dng cho sn phm t nc c s phn bit
i x vi hng ha nhp khu t quc gia A. Cc khon thu b sung c p dng vi
cc mc khc nhau (tr nguyn nhn p cc mc thu khc nhau l do mc bn
ph gi hoc tr cp khc nhau) cng s gy nh hng n gi bn v nh hng n
tnh cnh tranh ca cc loi hng ha nhp khu. Bo co nm 1960 ca nhm chuyn gia
v Chng bn ph gi v T v ch ra rng: cng bng v theo ng i x ti hu
quc, nhm chuyn gia cn nhc rng nc no xy ra vic bn ph gi t hn mt
ngun v thit hi do vic bn ph gi gy ra l cng mt quy m, nc nhp khu
phi p dng cc bin php chng bn ph gi mt cch cng bng cho mi hng ha
nhp khu bn ph gi.4
ng thi, Hip nh Thc thi iu VI GATT quy nh ti khon 2 iu 9 rng
thu chng bn ph gi phi c thu mt mc hp l, trn c s khng phn bit
i x gia tt c cc ngun bn ph gi v gy thit hi 5, ngha l mt quc gia nu
p thu chng bn ph gi cho mt loi hng ha bn ph gi th cng phi p thu cho
tt c cc sn phm bn ph gi tng t, bt k xut x ca chng v phi c s cng
bng trong vic p dng mc thu. i vi cc loi thu b sung nh thu chng bn ph
gi, vic p thu chng bn ph gi c tin hnh da trn mc ph gi ca hng ha
nhp khu. Do vy, mt bin php c quc gia p dng c th to ra s phn bit i
x vi phm ti hu quc nu cc tiu ch xc nh bin ph gi nh vic xc nh
gi thng thng, gi xut khu gia cc loi hng ha nhp khu tng t nhau l khng
ging nhau, hoc p dng cch tnh bin ph gi khc nhau cho cc sn phm tng t
c xut x khc nhau. C 3 cch tnh bin ph gi l ly hiu s gia bnh qun gia
quyn ca gi thng thng v bnh qun gia quyn ca gi xut khu; xc nh bin
ph gi ca tng giao dch, ri nhn vi phn trm gia quyn, sau chia cho tng s
giao dch; tm bnh qun gia quyn ca gi thng thng ri so snh vi gi xut khu
4
5

Report of the Group of Experts on Anti-Dumping and Countervailing Duties, BISD 95/194 at 198.
Hip nh thc thi iu VI Hip nh Chung v Thu quan v Thng mi 1994, iu 9, khon 2

4
ca tng giao dch6. Cc cch tnh khc nhau p dng cho cc hng ha tng t nhau s
to ra s chnh lch nht nh trong bin ph gi, nh hng n vic xc nh xem
cc hng ha c b bn ph gi hay khng, t nh hng n mc thu chng bn
ph gi s c p dng nu cc hng ha b bn ph gi v nh hng n gi c ca
cc mt hng trn th trng. Ni dung trn cng c p dng tng t i vi
trng hp t v v chng tr cp. Vo nm 1980, Ban Hi thm c thnh lp
gii quyt khiu ni ca n v vic Hoa K p dng bin php t v i vi cc sn
phm nhp khu t n m khng p dng cc tiu ch xc nh thit hi nh
c quy nh ti iu VI, trong khi li cho mt s nc khc li c hng li t cc
tiu ch ny.7
Tng ng vi cc khon thu v khon thu ni trn, thng qua cc v kin ca
GATT, chng ta c th lit k c mt s bin php c p dng vi thu v cc
khon thu m cc quc gia p dng m nhng bin php to nn s phn bit i x vi
phm i x ti hu quc nh:
Vic min thu ch c p dng cho cc mt hng nhp khu t mt s t quc
gia m nh sn xut ca quc gia c lin kt vi nh sn xut hoc nh nhp
khu ca quc gia nhp khu8;
Nhng u i v thu ch c p dng cho nhng sn phm c xut x t mt s
quc gia nht nh9.
Phng php nh thu hoc p dng ph thu
Phng php nh thu hoc p dng ph thu bao gm cc bin php nh gi gi
tr c s tnh thu hoc ph hoc hnh thc tm thng tin tnh lng thu/ph phi
thu hoc quyt nh mc thit hi s dng thu chng ph gi hoc thu i khng.
Cc bin php c th c cc quc gia s dng nhm to s phn bit i x l p dng
cc phng php nh thu hay p dng ph thu khc nhau cho cc hng ha nhp khu
hoc xut khu tng t nhau.
i vi thu nhp khu, c ba phng php tnh thu m hi quan cc nc
thng dng l phng php tnh thu theo gi tr phn trm hng ha, tnh thu theo
nh lng v tnh thu theo phng php tch hp (ngha l p dng ng thi gia tnh
6

Tm hiu phng php tnh ton bin ph gi Quy v 0 (Zeroing) ca Hoa K trong cc v iu trachng bn
ph gi http://www.vca.gov.vn/Web/Content.aspx?distid=6142&lang=vi-VN
7
Panel on United States countervailing duties (BISD 28S/113)
8
Canada Certain Measures Affecting the Automotive Industry.
9
EC Conditions for the Granting of Tariff Preferences to Developing Countries

5
theo phn trm gi tr hng ha v tnh theo nh lng hng ha). c th c c s
thng nht trong vic tnh thu nhm to iu kin cho vic t do ha v cng bng trong
thng mi, cc nc thnh vin ca WTO m phn v k kt Hip nh v Xc nh
Tr gi tnh Thu Hi quan (CVA). CVA a ra 1 phng php tnh thu chun v 5
phng php tnh thu thay th trong trng hp khng p dng c phng php tnh
thu chun. Theo , phng php chun l phng php tnh thu da trn gi tr ca
hng ha c ghi trong hp ng mua bn hoc trn ha n bn hng v c th c
iu chnh cng thm mt s khon chi ph ph hp. Cc loi chi ph c cng thm
cng c quy nh trong CVA ti phn Danh sch Hn ch cc loi chi ph c th c
cng thm vo gi giao dch, bao gm chi ph hoa hng, v mi gii (tr chi ph hoa hng
mua hng); chi ph ng gi, container; ph bn quyn v ph xin php s dng bng sng
ch; 5 phng php thay th c p dng khi hi quan quyt nh khng tha nhn
gi giao dch p dng tnh tr gi thu hi quan (ngha l khng p dng phng php
chun). 5 phng php ny bao gm: tnh tr gi giao dch ca cc hng ho ging ht;
tnh tr gi giao dch ca hng ho tng t; tnh tr gi khu tr; tnh tr gi tnh ton v
mt phng php tnh hp l trong trng hp c 4 phng php trn u khng s dng
c. Ch mt s khc bit trong vic p dng phng php tnh thu, v d nh dng
phng php tnh thu phn trm vi sn phm ny nhng li dng phng php tnh
thu theo nh lng vi sn phm tng t; hoc s khc bit trong vic p dng cc
phng php tnh tr gi hi quan thay th nh p dng phng php tnh tr gi giao dch
ca hng ha ging ht vi hng ha t quc gia ny nhng li p dng phng php tnh
tr gi khu tr vi hng ha tng t t mt quc gia khc m khng da trn nhng l
do hp l cng c th to nn s phn bit i x gia cc loi hng ha xut nhp
khu vi nhau.
Lut l v cc th tc
Lut l v cc th tc thuc phm vi iu chnh ca iu I GATT bao gm hn
ngch, giy php nhp khu, yu cu v h s hi quan, quy nh v kim tra trc khi
xp hng, quy nh v th tc tnh thu hi quan, l ph hi quan, th tc kho vn, yu cu
cung cp thng tin c th hoc thng bo khi xut khu hoc nhp khu.
Hn ngch nhp khu c hai loi l hn ngch thu quan v hn ngch thng
thng. l mt bin php nhm hn ch s lng nhp khu. i vi hn ngch thu
quan, nu lng hng ha nhp khu l di hn ngch th s c p dng mc thu
sut nhp khu thp, cn trn hn ngch th phn vt qu vn c nhp khu nhng s
5

6
b p dng mc thu sut nhp khu cao hn. Vi hn ngch thng thng, quc gia xut
khu ch c xut khu mt lng hng ha nht nh vo quc gia nhp khu, nu vt
qu hn ngch th phn sn phm vt qu s khng c php nhp khu. Vic phn
b hn ngch khc nhau cho cc doanh nghip thuc cc quc gia khc nhau cng s dn
n s phn bit i x vi phm ti hu quc v s nh hng n lng hng ha trn th
trng, t nh hng n tnh cnh tranh ca cc loi hng ha , ng ngha vi
vic iu kin cnh tranh trn th trng c th b thay i theo hng c li cho sn
phm c xut x t quc gia nht nh.
Cc lut l v th tc c th gp phn to nn ro cn cho cc quc gia xut khu
hoc nhp khu khi c s p dng cc lut l v th tc khc nhau cho cc quc gia khc
nhau v chng c th to ra s chnh lch v gi bng vic tng thm gnh nng v chi
ph cho doanh nghip xut nhp khu nh chi ph lu kho, chi ph cho cc loi th tc
hoc lm ko di thi gian lu kho, lm doanh nghip mt i mt khon li nhun ng
l h phi nhn c khi hng ha c a ra bn th trng.
Trong v kin EC Chui III (EC Banana III), EC a ra nhng quy nh v
th tc hnh chnh cho vic nhp khu chui t cc quc gia khc, tuy nhin, quy nh
ny ch p dng cho sn phm chui nhp khu t cc nc th ba v cc nc khng
phi l thnh vin ca ACP. EC cho rng Ban Hi thm khng chnh xc khi kt lun
rng vic cp chng nhn nhp khu chui theo quy tc v chc nng hot ng ca
EC l vi phm iu I:1. C quan Phc thm sau khi xem xt a ra kt lun ng vi
quyt nh ca Ban Hi thm nh sau:Ban Hi thm nhn thy rng nhng yu cu v
trnh t th tc v hnh chnh p dng cho sn phm chui nhp khu t cc nc th
ba v cc nc khng phi thnh vin ca ACP l s i x khc bit so vi sn phm
chui nhp khu t cc nc thnh vin ACP. Do , chng ti ng vi Ban Hi thm
l quy tc v chc nng hot ng l mt li th c trao cho sn phm chui nhp
khu t cc nc ACP m khng trao cho sn phm tng t t cc nc thnh vin
khc, v v vy thuc phm vi iu chnh ca iu I:110
Da trn nhng v kin ca WTO, c th lit k mt s bin php i vi lut l
v th tc gy tranh ci c cc quc gia p dng nh:
Yu cu v chng nhn xut khu11;

10
11

Appellate Body Report, EC Banana III, para. 206.

European Communities Regime for the Importation, Sale and Distribution of Bananas

7
Ch cp hn ngch thu quan c min thu hng nm cho mt s quc gia nht
nh12
Mi ni dung c nu ti khon 2 v khon 4 ca iu III
Cc bin php c quy nh ti khon 2 v khon 4 ca iu III c thm vo
quy nh v i x ti hu quc nhm m rng phm vi ca i x ti hu quc ra tt
c cc vn c quy nh ti cc on trn m khng cn quan tm ti vic i x
quc gia c lin quan n cc vn trn hay khng 13; vic p dng cc khon thu
ni a i vi hng ha nhp khu c bao gm trong iu I xa b bt k s khng
r rng no trong vic p dng iu I14
T , c th thy c rng i x ti hu quc khng ch n thun nhm cm
s phn bit i x gia cc sn phm nhp khu vi nhau v cc vn lin quan n
nhp khu nh thu, ph, lut l, quy tc tc ng n nhp khu m cn cm s phn
bit i x gia cc hng ha nhp khu khi cc hng ha trn c mua bn, s dng ti
th trng trong nc. iu ny m rng phm vi tc ng ca i x ti hu quc
trong thng mi quc t.
Ban Hi thm trong v B - Tr cp gia nh (Belgium Family Allowances)
gii quyt vn i x ti hu quc lin quan n cc bin php c quy nh trong
khon 2 v 4 ca iu III: B cho cc sn phm c mua bi cc c quan cng quyn
ca Luxembourg, H Lan, Php, , Thy in, Anh... c hng min tr v thu ni
a v cc nc trn c h thng tr cp gia nh (family allowance system) tng t vi
h thng ca B, v do vi phm i x ti hu quc c quy nh ti iu I
GATT15.
Cc hng ha ang c iu tra c phi l cc sn phm tng t hay
khng?
Vn v sn phm tng t l mt vn quan trng v kh phc tp trong
thng mi quc t. i x ti hu quc ch c p dng cho cc sn phm tng t
nhau. Nu cc sn phm khng phi l sn phm tng t th chng c th c i x
khc bit. Trong Hip nh GATT 1994, khng c iu khon no quy nh r rng v
sn phm tng t v cng khng c bt k nh ngha c th no v sn phm tng
12

European Communities Regime for the Importation, Sale and Distribution of Bananas. Complainants: Ecuador,
the United States
13
U.S Proposal at EPCT/W/146; annotated agenda, APCT/W/150; EPCT/A/PV/7, pg. 14.
14
Measures affecting alcoholic and malt beverages, 39S/206, para. 3.
15
G/32, adopted on 7 November 1952, Belgium Family Allowances, 1S/59, 60, para. 3.

8
t. Tuy nhin, thut ng ny li c ghi nhn trong cc Hip nh khc ca WTO nh
Hip nh Chng bn ph gi, Hip nh v Tr cp v Thu i khng. Theo khon 6
iu 2 ca Hip nh Chng bn ph gi, sn phm tng t l sn phm ging ht, tc
l sn phm c tt c cc c tnh ging vi sn phm ang c xem xt, hoc trong
trng hp khng c sn phm no nh vy th l sn phm khc mc d khng ging
mi c tnh nhng c nhiu c im gn ging vi sn phm c xem xt. Da trn
nh ngha trn, nhng sn phm tng t phi l nhng sn phm ging ht nhau,
hoc gn ging nhau, nu nh trn th trng khng c sn phm no ging ht. Tuy vy,
nh ngha ni trn vn cn kh chung chung v cng cha a ra c nhng tiu ch c
th v tr li cho nhng cu hi xc nh sn phm tng t: vic xem xt mc
tng t da trn nhng c tnh no ca hng ha; cc loi hng ha phi ging nhau
n mc no th mi c xem l sn phm tng t v vic xc nh cc sn phm
c l sn phm tng t hay khng c nhn nhn di gc no. Chnh s thiu r
rng v vic xc nh sn phm tng t trong thng mi hng ha m c nhiu v
tranh chp xy ra xoay quanh ni dung ny. Trong mi v kin, da trn tng bi cnh c
th m WTO a ra nhng nhng quan im v sn phm tng t cng nh nhng
bin php xc nh cc sn phm ang c xem xt c l sn phm tng t hay
khng, v cng qua tng v kin m vn sn phm tng t s c lm r v t
p dng cho nhng v kin sau. Theo , cc tiu ch xc nh sn phm tng t
bao gm s phn loi thu quan, cc c tnh ca sn phm, mc ch s dng cui cng
v thi quen, s thch ca ngi tiu dng.
Tiu ch c bn nht c dng xc nh tnh tng t ca cc sn phm l s
phn loi thu quan, c ghi nhn trong H thng Hi ha Thu quan (Harmonized
System HS). Vic phn loi thu quan c quy nh trong Cng c Quc t v H
thng iu ha M t v M ha Hng ha v h thng ny c xy dng di s bo
tr ca T chc Hi quan th gii (WCO). Theo khon a iu 1 ca Cng c trn, H
thng iu ho, ngha l bn Danh mc bao gm nhng nhm hng v phn nhm
hng cng nhng m s c lin quan ca nhng nhm v phn nhm hng ni trn. M
HS ca WTO bao gm 6 ch s, trong 2 ch s u ch chng, 2 ch s tip theo ch
nhm v 2 ch s cui ch phn nhm ca sn phm. V d mt sn phm c 2 ch s
u trong m HS l 22 c ngha l sn phm nm trong chng 22 ca danh mc HS,
quy nh v m HS cho cc loi ung, ru v gim. Nu sn phm c 2 ch s
tip theo trong m l 08 th c ngha l sn phm thuc nhm cn etylic cha bin tnh
c nng di 80 tnh theo th tch; ru mnh, ru mi v ung c cn. Cc sn
8

9
phm ging nhau 4 ch s trong m HS c th l cc sn phm tng t, trong khi
cc sn phm ging nhau c 6 ch s ca m HS, ngha l nm trong cng mt phn
nhm, v d nh cng c m HS l 22.08.20 (ru mnh thu c t vic chng ct ru
vang nho hoc ru b nho) l cc sn phm ging nhau. T danh mc HS, cc quc gia
s to ra bng phn loi thu quan ca mnh v m sn phm c th c nhiu hn 6 ch
s, v d nh 8 ch s, ty vo nhu cu ca tng quc gia.
Trong v kin c Ammonium Sulphate (Australia Ammonium Sulphate), Chile
cho rng c tr cp cho vic phn phi cc sn phm ammonium sulphate (c sn
phm nhp khu v sn phm ni a) v sn phm phn bn sodium nitrate. c
ngng tr cp phn phi vi sodium nitrate nhp khu, trong khi tr cp vi ammonium
sulphate vn c gi nguyn do ngi tiu dng phi chu mc gi trn, trong khi ngi
tiu dng s dng sn phm sodium nitrate th khng nh vy. Ban Cng tc a ra
kt lun v sn phm tng t trong v kin nh sau:i x ti hu quc c gii hn
trong sn phm tng t. Khng cn phi s dng n nh ngha v sn phm tng t
v b qua cu hi liu ammonium sulphate v sodium nitrate c l sn phm cnh tranh
trc tip hoc c th thay th c hay khng, Ban Cng tc i n kt lun l cc sn
phm trn khng phi sn phm tng t theo iu I. Trong bng phn loi thu quan
ca c, 2 sn phm trn thuc 2 mc khc nhau v c i x khc nhau. Trong biu
thu ca cc quc gia khc 2 sn phm trn cng c xp vo 2 mc ring bit. 16
Bn cnh vic phn loi thu quan, cc tiu ch khc nh c tnh ca sn phm,
mc ch s dng cui cng, thi quen v s thch ca ngi tiu dng cng ng vai tr
quan trng trong vic xc nh tnh tng t ca sn phm. Trong v kin Ty Ban Nha
C ph cha rang (Spain Unroasted Coffee), Ban Hi thm phi quyt nh xem liu
cc loi c ph cha rang thuc cc loi khc nhau (nh c ph Columbia loi nh
(Columbian mild), cc loi c ph nh khc (other mild), Arabica cha ra
(unwashed Arabica), Robusta v cc loi khc c phi l sn phm tng t hay
khng. Trong v kin ny, Brazil cho rng lut mi ca Ty Ban Nha v thu nhp khu
i vi c ph cha rang c s phn bit i x. Theo , c ph Arabica cha rang,
cha kh caffeine, cha ra (unroasted non-decaffeinated, unwashed Arabica) v c
ph Robusta b i x km thun li hn cc loi c ph nh do trc khi lut mi
ny ra i, khng c s khc bit trong thu sut gia cc loi c ph ni trn 17. Theo nh
lut mi, cc loi c ph nh khng phi chu thu, cn c ph Robusta, Arabica cha
16

GATT/CP.4/39, adopted on 3 April 1950, II/188, 191, para. 8.

http://www.wto.org/english/tratop_e/dispu_e/80coffee.pdf

17

10
rang, cha kh caffeine, cha ra phi chu thu sut l 7%. xc nh xem c s i
x km thun li hn, t xc nh xem liu Ty Ban Nha c vi phm i x ti hu
quc hay khng, Ban Hi thm trc ht phi kim tra xem cc loi c ph ni trn c
phi l sn phm tng t khng. Ban Hi thm xem xt da trn 3 tiu ch: c
tnh ca sn phm, mc ch s dng cui cng v ch thu quan ca cc nc thnh
vin khc. T , Ban Hi thm a ra quyt nh sau:Ban Hi thm xem xt
tranh lun ca cc bn v vic p dng cc loi thu khc nhau cho nhng nhm khc
nhau v nhng loi c ph cha rang khc nhau. Ban Hi thm thy rng nhng tranh
lun ny ch yu lin quan n s khc bit v cm quan t nhng yu t a l, phng
thc canh tc, quy trnh x l ht c ph v cc yu t di truyn. Ban Hi thm khng
nhn thy rng nhng s khc bit ni trn cho php mt s i x khc bit v
thu. Trong lnh vc nng nghip, khng phi l iu bt thng khi mi v ca thnh
phm c s khc nhau bi s tc ng ca mt hoc nhiu yu t k trn. Ngoi ra, Ban
Hi thm cn nhn thy rng c ph cha rang thng c bn di dng xay, trn
nhiu loi c ph khc nhau, v loi c ph xay v pha trn mi chnh l sn phm
s dng cui cng, c cng nhn l mt sn phm xc nh v ring bit dng lm
thc ung. Ban Hi thm lu rng khng mt bn lin quan no c p dng ch
thu quan khc bit i vi cc loi c ph khc nhau. Ban Hi thm kt lun rng cc
loi c ph cha rang, cha kh caffeine c lit k trong biu thu hi quan ca Ty
Ban Nha c xem l cc sn phm tng t theo iu I GATT18
Cc tiu ch c th c th c s dng xc nh tnh tng t ca cc sn
phm l:

18

c tnh vt l v ha hc ca cc sn phm hng ha c so snh

Mc hoc kh nng hon i ca cc sn phm c so snh

Nguyn liu c s dng sn xut hng ha c so snh

Phng thc sn xut v cng ngh sn xut ca cc sn phm hng ha c so

snh

Cng dng thng mi ca cc sn phm hng ha c so snh

c im k thut

Knh phn phi v tip th cc sn phm c so snh

GATT Panel Report, Spain Unroasted Coffee, para. 4.6 4.9.

10

11
-

Kh nng s dng cng loi my mc hoc cng nhm lao ng sn xut hng
ha

Nhn thc ca ngi tiu dng v ngi sn xut v sn phm hng ha.19

u i c c trao cho tt c cc nc thnh vin mt cch ngay lp tc v

v iu kin vi tt c cc sn phm tng t ni trn hay khng?
i x ti hu quc c p dng mt cch t ng cho tt c thnh vin ca
WTO, ngha l ngay khi mt quc gia gia nhp WTO, cc u i m mt quc gia thnh
vin dnh cho i tc bt k cng s c p dng cho quc gia mi gia nhp . ng
thi, khi mt quc gia thnh vin khi dnh nhng u i bt k cho sn phm t bt k
quc gia i tc no (k c i tc l thnh vin hay khng phi thnh vin ca WTO)
th phi dnh cho tt c cc sn phm tng t t cc quc gia thnh vin khc mt s
u i khng km thun li hn, tr mt s ngoi l c quy nh trong GATT. i x
ti hu quc trong GATT c p dng mt cch ngay lp tc v v iu kin, c
ngha l c p dng ngay lp tc cho tt c cc sn phm tng t t cc quc gia
thnh vin ca WTO m khng i hi bt k iu kin g i km, c th l khng c
php bt cc quc gia thnh vin khc phi nh i bt k mt iu g c th nhn u
i ni trn. Trong v Canada t, C quan Phc thm lm r vn trn nh
sau:Cc t ng ca iu I:1 khng ch dn chiu n mt s u i i vi cc i
tng thuc phm vi iu chnh m cn l bt k u i no; khng ch i vi mt s
sn phm m l tt c cc sn phm; khng ch i vi sn phm tng t t mt s
quc gia thnh vin khc m l sn phm tng t c xut x t hay giao ti tt c cc
nc thnh vin.20
2. Thc tin p dng nguyn tc i x ti hu quc trong GATT 1994 ca
WTO
2.1. Tng quan v vic p dng nguyn tc i x ti hu quc trong GATT 1994
ca WTO.
Tnh ti thng 8 nm 2013, c tt c 83 21 v kin lin quan n i x ti hu
quc c quy nh ti iu I ca GATT 1994, chim t l ln trong tng s cc v kin
v GATT c a ra WTO (83 v trn tng s 373 v chim 22,2%), trong c
quan gii quyt tranh chp ca WTO gii quyt v a ra phn quyt vi 48 v. iu
19

Mai Hng Qu, Trn Vit Dng (2005), Lut Thng mi Quc t, NXB. i hc Quc gia TP.HCM, tr. 86, 87
Appellate Body Report, Canada Autos, para. 79
21
http://www.wto.org/english/tratop_e/dispu_e/dispu_agreements_index_e.htm?id=A9#selected_agreement (cp
nht ngy 24/08/2013)
20

11

12
ny chng t vai tr quan trng ca nguyn tc i x ti hu quc trong thc tin
thng mi quc t v cng cho thy rng vic p dng quy nh v nguyn tc i x ti
hu quc l mt trong nhng im gy ra tranh ci v bt ng quan im nhiu nht
gia cc quc gia thnh vin. Cc bin php m quc gia a ra nhm t c nhng
mc tiu v chnh sch khc nhau, trong c th c nhng mc tiu nh thin v cho
mt hay nhiu quc gia i tc... Mc tiu mang tnh phn bit i x nh vy thng
c cc quc gia che y bng nhiu hnh thc khc nhau trnh b pht hin, v d
s phn bit i x de facto s phn bit i x kh c th c nhn thy v mt giy
t trong cc vn bn php lut, in hnh nh v kin Indonesia t (Indonesia
Autos) (DS54, DS55, DS59, DS64).
2.2. V kin in hnh: Indonesia t (Indonesia Autos) (DS54, DS55,
DS59, DS64)
2.2.1. Tng quan v v kin
V kin Indonesia t din ra nm 1998 vi nguyn n l cc nc M, EC
v Nht Bn v b n l Indonesia. Bin php gy tranh ci bao gm:
-

H thng u i 1993, c sa i, b sung vo nhng nm 1995, 1996 (sau y

c gi l chng trnh 1993);

Chng trnh t quc gia, gm Chng trnh thng 2/1996 v chng trnh
thng 6/1996.

Trong , tt c cc nguyn n u khiu kin Chng trnh t quc gia; EC v

Hoa K khiu kin chng trnh 1993. Cc bn cho rng Indonesia vi phm cc iu
I:1, III:2, III:4, III:8, X:1, X:3 ca GATT; iu 2, 2.1 ca TRIMS; iu 1, 2, 5c, 6, 27,
28.2 ca SCM v cc iu 3, 20, 65 ca TRIPS.
Trong phm vi nghin cu ca mnh, chng ti s phn tch v kin Indonesia
t v cc kha cnh lin quan n i x ti hu quc, m c th l trong Chng trnh
t 1996.
C 2 nhm bin php gy tranh ci trong chng trnh t quc gia 1996 bao
gm:
-

Chng trnh thng 2-1996: Chng trnh ny trao danh hiu pioneer (cng ty
tin phong) cho nhng cng ty xe hi ca Indonesia no p ng c cc iu
kin nh c c s sn xut, c thng hiu, s dng cng ngh c th). Vic duy
tr danh hiu pioneer ph thuc vo vic cc loi xe m cng ty sn xut c
12

13
p ng c yu cu v gia tng hm lng ni a trong giai on 3 nm hay
khng. Nhng li ch m cc cng ty ny s nhn c l c min thu tiu th
c bit cho t quc gia, min thu nhp khu i vi cc b phn v linh kin.
-

Chng trnh thng 6-1996: Theo nh chng trnh ny, cc t quc gia c
sn xut bi cng ty Indonesia nc ngoi p ng c yu cu v hm lng
ni a a ra bi B trng B Cng nghip v Thng mi s c i x
ging nh t quc gia c sn xut ti Indonesia, v d nh c min thu
nhp khu v thu tiu th c bit. Ph hp vi Ngh nh 142/1996, t quc
gia nhp khu c coi l p ng yu cu 20% v t l ni a cho nm u tin
nu nh sn xut nc ngoi ni sn xut xe mua nhng b phn nhp t
Indonesia theo phng thc giao dch ti quy m gi tr ca nhng b phn ny
chim t nht 25% gi C&F ca xe nhp khu.

Chng trnh t quc gia 1996 c c th ha trong cc vn bn php lut c

Chnh ph Indonesia ban hnh:
-

Ch th ca Tng thng s 2/1996: ch nh cc B trng thi hnh cc bin php

phi hp cht ch nhanh chng pht trin ngnh cng nghip t quc gia, p
ng c cc yu cu: c tn thng hiu ring, sn xut trong nc v s dng
cc thnh phn c sn xut trong nc; bi dng, hng dn v to iu
kin thun li ph hp vi lut php cc cng ty t c th s dng tn thng
hiu ring, s dng cc thnh phn ni a cng nhiu cng tt, c th xut khu
cc sn phm sn xut ra;

Ngh nh 31/1996: quy nh nhng yu cu cho t quc gia, Cng ty tin phong
v a ra lch trnh cho vic xt Cng ty tin phong;

Ngh nh 82/1996: quy nh cc b phn v linh kin c nhp khu bi nhng

nh sn xut/lp rp t quc gia p ng yu cu v hm lng ni a s
c min thu nhp khu;

Quy nh 20/1996 ca Chnh ph: a ra cu trc thu tiu th c bit cho t,

theo t quc gia p ng nhng yu cu nht nh gm hm lng ni a s
c min thu tiu th c bit;

Ngh nh 01/SK/1996: quy nh giy php u t s c cung cp cho khu vc

ngnh cng nghip t vi nhng iu kin thun li v thu ph hp vi quy
nh ca php lut tng ng vi mc ch nu;
13

14
-

Ngh nh 002/SK/DJ-ILMK/II/1996: ch nh cng ty TPN nh cng ty tin

phong. 5/3/1996, quyt nh s 02/SK/1996 c ban hnh v ch nh TPN sn
xut t quc gia;

Ngh nh 42/1996: quy nh rng t sn xut nc ngoi bi cng nhn

Indonesia v p ng hm lng ni a s c i x cng bng vi t sn
xut ti Indonesia;

Quy nh 36/1996: a ra lch trnh cho thu tiu th c bit v c sa li vo

19/2/1996 trong Quy nh 20/1996;

Ngh nh 142/1996: quy nh vic sn xut t quc gia c th c tin hnh

nc ngoi vi iu kin cc b phn v linh kin ca Indonesia phi c s
dng v cng ni thm l vic mua sm cc b phn v linh kin ny c th
c thc hin bi cng ty nc ngoi thc hin vic sn xut v ti xut khu sn
phm vo Indonesia. Ngoi ra, Ngh nh cn quy nh rng gi tr giao dch ti
quy c th c c nh mc 25% ca gi tr xe lp rp ti nc ngoi.

Trong v kin ny, cc bn khiu kin cho rng vic min thu tiu th c bit v
thu nhp khu theo nh Chng trnh t 1996 vi phm iu I:1 ca GATT v i x
ti hu quc v nhng u i l u i c iu kin (25% giao dch ti quy), ng
thi, u i l u i de facto, ch dnh cho t nhp khu t Hn Quc m khng
dnh cho cc sn phm tng t nhp khu t cc quc gia khc.
Nht Bn v EC cho rng vic min thu nhp khu i vi cc b phn v linh
kin trong Chng trnh t thng 2-1996 vi phm iu I:1 ca GATT v nhng u
i l u i c iu kin (ch dnh cho cc b phn, linh kin s dng trong t quc
gia), ng thi, u i l u i de facto, ch dnh cho cc b phn v linh kin nhp
khu t Hn Quc v loi t quc gia duy nht lp rp Indonesia l bn sao ca Kia
Sephia t Hn Quc. iu ny gy thit hi cho vic nhp khu cc b phn v linh kin
t cc quc gia khc.
EC cng cho rng vic min thu tiu th c bit i vi t quc gia theo
chng trnh thng 2-1996 vi phm iu I:1 GATT v n to ra mt s u i gin tip
cho cc b phn v linh kin dng lp rp t quc gia. V vy m s u i gin tip
ny lm li ch yu cho vic nhp khu cc b phn v linh kin c xut x t Hn Quc
do loi t quc gia duy nht lp rp ti Indonesia l bn sao ca t Kia Sephia t
Hn Quc. iu ny gy thit hi cho vic nhp khu cc b phn v linh kin t cc
quc gia khc.
14

15
2.2.2. Phn tch v kin
Trong v kin Indonesia t, bin php gy tranh ci v i x ti hu quc l
Chng trnh t quc gia 1996 chng trnh a ra nhng u i v thu nh min
thu tiu th c bit v min thu nhp khu cho cc cng ty t ca Indonesia, c
quy nh trong cc Ngh nh v cc vn bn php lut ca Chnh ph Indonesia. Sn
phm c lin quan l t nguyn chic nhp khu, cc b phn v linh kin t nhp
khu. .
Theo l thuyt phn tch ti Mc 1, xt xem mt bin php c vi phm i
x ti hu quc theo iu I GATT hay khng, cn tr li 3 cu hi sau:
-

Bin php ang c iu tra c thuc phm vi iu chnh ca iu I GATT hay

khng;

Cc sn phm ang c iu tra c phi l cc sn phm tng t hay khng;

u i c c trao cho tt c cc bn lin quan mt cch ngay lp tc v v

iu kin cho tt c cc sn phm ni trn hay khng.

Bin php ang c iu tra c thuc phm vi iu chnh ca iu I GATT

hay khng
Theo nh iu I:1, cc bin php thuc phm vi iu chnh ca i x ti hu
quc bao gm thu v cc khon thu; phng php nh thu hoc p dng ph thu v
lut l v cc th tc; ngoi ra cn c thu, cc khon thu ni a hay cc bin php khc
thuc phm vi iu chnh ca iu III:2 v III:4. Thu nhp khu l loi thu nh vo
sn phm nhp khu nn thuc phm vi iu chnh ca iu I; thu tiu th c bit l
khon thu ni a, thuc phm vi iu chnh ca iu III, v do cng thuc phm vi
iu chnh ca iu I.
V vy, vic min thu nhp khu v thu tiu th c bit dnh cho t quc gia
nguyn chic sn xut ti nc ngoi v cc linh kin, b phn nhp khu dng lp rp
t quc gia c chnh ph Indonesia p dng trong chng trnh t 1996 l nhng
bin php thuc phm vi iu chnh ca iu I:1 v i x ti hu quc.
Cc sn phm ang c iu tra c phi l cc sn phm tng t hay
khng
Cc sn phm ang c iu tra bao gm t quc gia nguyn chic c sn
xut ti nc ngoi v cc linh kin, b phn nhp khu dng lp rp t quc gia. Do
, tr li cho cu hi ny, cn xem xt tnh tng t gia cc b phn v linh kin
15

16
nhp khu t Hn Quc vi cc b phn, linh kin nhp khu t cc quc gia khc cng
nh xem xt tnh tng t ca t quc gia sn xut ti nc ngoi nhp khu vo
Indonesia vi cc loi t nhp khu khc. Vic xem xt tnh tng t c thc hin
thng qua xem xt cc c tnh sn phm, mc ch s dng cui cng, thi quen v s
la chn ca ngi tiu dng v vic phn loi thu quan ca hng ha.
Cc b phn v linh kin xe t c phm vi rt rng v mt chic xe t c
to thnh t nhiu b phn v linh kin khc nhau. Tuy nhin, v c bn, cc b phn v
linh kin dng thc hin mt chc nng nht nh no th s c kt cu v nhng
c tnh tng t nhau. V d, 2 sn phm p xe d nhp khu t hai quc gia khc nhau
nhng vn s c chung nhng c tnh nh cng c lm t kim loi, c kt cu tng
i ging nhau cng thc hin chc nng x kh thi cho t. V vy, xt trn kha
cnh c tnh sn phm, cc b phn v linh kin nhp khu t Hn Quc v cc b phn,
linh kin nhp khu t cc quc gia khc l tng t nhau. Xt trn kha cnh mc ch
s dng cui cng, cc b phn v linh kin, d c nhp khu t quc gia no cng
nhm mc ch lp rp t nguyn chic ti Indonesia, v do chng c chung mc
ch s dng cui cng. V phng din thi quen v s thch ca ngi tiu dng, i
tng mua v s dng cc b phn, linh kin l nhng cng ty lp rp t ch khng
phi ngi s dng t, v vy, s la chn mua v s dng cc b phn, linh kin t
ty thuc nhiu vo yu t gi c hn l s thch v thi quen. V vic phn loi hng
ha, cc linh kin v b phn ca t thuc vo nhm 87.08 trong H thng Hi ha
Thu quan. Trong H thng Hi ha Thu quan, cc b phn v linh kin c th s c
phn vo nhng phn nhm ring bit, tuy nhin vic phn loi ny ch yu vn da trn
mc ch s dng ca linh kin hay b phn v nghim nhin nhng linh kin v b
phn no c mc ch s dng ging nhau s c phn vo cng phn nhm vi nhau.
T nhng phn tch trn, c th kt lun cc b phn v linh kin t nhp khu t Hn
Quc v b phn, linh kin nhp khu t cc quc gia thnh vin khc l nhng sn
phm tng t.
V t nguyn chic nhp khu, cn xc nh tnh tng t gia t quc gia v
cc loi t nhp khu khc. Vic xem xt ny cng c da trn cc tiu ch c tnh
ca sn phm, mc ch s dng cui cng, thi quen v s la chn ca ngi tiu dng
v s phn loi thu quan ca sn phm.
Bng 1: So snh t quc gia v t nguyn chic nhp khu t Nht Bn
Cng ty

PTN

Toyota

Mitsubishi
16

Honda

Suzuki

17
Nhn
hiu

Timor
S515i

Corolla

Lancer

Civic

Baleno
SY416

Loi

Sedan

Sedan

Sedan

Sedan

Sedan

Dung
tch xi
lanh

1,500cc

1,600cc

1,600cc

1,600cc

1,600cc

Thu tiu
th c
bit

0%

35%

35%

35%

35%

Gi
(thng 31997)
(1,000Rp)

36,40036,900

68,30071,800

65,00072,000

71,16074,860

44,750

T bng trn, c th thy c cc loi t nguyn chic nhp khu t Nht Bn

c chung mt s c tnh vi t quc gia l Timor, v d nh chng u l dng xe
sedan v chng c dung tch xi lanh gn bng nhau (cc loi xe nhp khu t Nht Bn c
dung tch xi lanh l 1,600cc v t quc gia c dung tch xi lanh l 1,500cc).
Trong bo co DRI c EC thc hin, cc dng xe ch khch c bn ti th
trng Indonesia c th c chia thnh 4 phn khc l B (nhm supermini), C (nhm
trung bnh), D (nhm trn trung bnh) v E (nhm xe sang). Trong , Timor thuc phn
khc C. Cc loi xe khc cng trong phn khc ny c Peugeot 306 v Opel Optima. Cc
loi xe trn c th c xem l cc sn phm dng xc nh tnh tng t vi Timor.
Cc loi xe Opel Optima, v Peugeot 306 c nhng c tnh vt l gn ging vi Timor,
ngoi ra, cc loi t ch khch nhp khu v Timor u thuc cng nhm 87.03 trong
H thng Hi ha Thu quan v c cng mc ch s dng cui cng l ch khch.
Chnh v vy, chng l sn phm tng t.
u i c c trao cho tt c cc bn lin quan mt cch ngay lp tc v
v iu kin cho tt c cc sn phm ni trn hay khng
Nhng u i m Indonesia dnh cho t quc gia v cc linh kin, b phn dng
lp rp t quc gia l vic min gim thu nhp khu v thu tiu th c bit. Mc
u i c a ra trong cc bng sau:
Bng 2: Thu tiu th c bit cho cc loi xe t Indonesia
17

18
Loi xe
Xe khch > 1600cc
Xe jeeps vi hm lng ni a 60%
Xe thng mi loi nh s dng du diesel

Mc thu tiu th c bit

35%
25%

Xe khch 1600cc
Xe jeeps vi hm lng ni a 60%

20%

Xe thng mi loi nh s dng xng

t quc gia

0%
Bng 3: Mc thu nhp khu cho cc loi t

T l hm lng ni a

Mc thu nhp khu

Di 20%

100%

20%-30%

80%

30%-40%

60%

40%-60%

40%

Trn 60%

0%

Theo nh nhng quy nh v php lut ca Indonesia, ch t quc gia nhp khu,
nhng linh kin v b phn c s dng lp rp t quc gia mi c hng nhng
u i v thu. Theo nh quy nh ti Ngh nh 31/MPP/SK/2/1996, t quc gia l cc
loi xe: sn xut trong nc bi cc cng ty Indonesia hoc tp on ca Indonesia, c
s hu bi cng dn Indonesia; s dng tn thng hiu ring, cha c ng k bi bt
k bn no v phi thuc s hu ca cng dn Indonesia; c pht trin vi cng ngh,
xy dng, thit k v k thut da trn nng lc quc gia p dng theo tng giai on.
iu ny c ngha l hng xe ca nc no l i tc ca cng ty tha mn nhng yu
cu ni trn ca Indonesia th s c hng nhng u i v thu. Trong khi , cc
hng xe khc ca nc ngoi th khng c hng nhng u i trn do khng p ng
c nhng iu kin nh v thng hiu, v s hu trong nc... ng thi, theo quy
nh ti Ngh nh 82/1996, cc b phn v linh kin c nhp khu bi nhng nh sn
xut/lp rp t quc gia p ng yu cu v hm lng ni a s c min thu
nhp khu. Ngoi ra, Ngh nh 142/1996 quy nh vic giao dch ti quy chim t nht
25% gi tr CF s tha mn quy nh v t quc gia. Giao dch ti quy (counterpurchase) l vic giao dch ca 2 bn (bn mua v bn bn) din ra thng qua s trao i
hng ha, da trn 2 hp ng ring bit (hp ng mua v hp ng bn). V d, bn A
18

19
t mua ca bn B mt loi hng ha no v bn cho bn B mt loi hng ha khc
vi gi tr tng ng vi gi tr ca hng ha t mua ca bn B. Hai hp ng ny
thng c hiu lc hai thi im khc nhau ch t khi din ra cng lc 22. Khi xem xt
cc quy nh php lut ca Indonesia, c th thy rng u i v thu ch c trao cho
cc linh kin dng sn xut t quc gia loi t c sn xut bi nhng cng ty
Indonesia nht nh p ng c cc yu cu v ni a ha hoc cc linh kin dng
lp rp cc loi t m gi tr giao dch ti quy p ng yu cu t ra l chim 25% gi
tr CF. V vy, c th kt lun nhng u i m Indonesia dnh cho cc linh kin, b
phn nhp khu l nhng u i c iu kin.
Theo nh Ngh nh 002/SK/DJ-ILMK/II/1996, cng ty TPN c ch nh l
cng ty tin phong v cng ty ny cng c ch nh s sn xut t quc gia. t
quc gia m TPN sn xut l loi t da trn cng ngh v kiu dng ca Kia Sephia
sn phm ca Kia Motors ca Hn Quc. sn xut c loi t da trn kiu dng
ca t Sephia, cc linh kin v b phn c s dng trong vic lp rp cng phi c
kiu dng tng ng vi nhng linh kin v b phn ca t Kia Sephia. Do , r rng
Kia Motors ca Hn Quc c li th hn hn so vi cc cng ty khc trong vic sn xut
cc linh kin v b phn dng sn xut t quc gia. Ngoi ra, ban u, Timor c
sn xut ti Hn Quc bi Kia Motors nhm xut khu sang Indonesia, sau lp rp bi
x nghip TPN Karawang. Vic nhp khu cc loi linh kin, b phn c thc hin
bi TPN mt cng ty tin phong, v do cc linh kin v b phn nhp khu t Hn
Quc s c min thu tiu th c bit v thu hi quan. V vy, chng trnh t
1996 dnh u i cho Hn Quc m khng p dng t ng cho tt c cc nc thnh
vin khc. D trong cc quy nh ca php lut Indonesia v chng trnh t 1996
khng nhc n Hn Quc nh l mt i tng c th c hng cc u i nhng
trn thc t, da vo vic t quc gia c sn xut da trn kiu dng t ca mt
cng ty Hn Quc v vic sn xut t quc gia lc ban u din ra ti Hn Quc th i
tng c hng nhng u i trn chnh l cc cng ty ca Hn Quc. chnh l s
phn bit i x v mt thc t (de facto).
T , c th rt ra c hai kt lun: nhng u i v thu tiu th c bit v
thu hi quan ca chng trnh t 1996 l nhng u i c iu kin, m c th nhng
iu kin y l iu kin v hm lng ni a cng nh cc iu kin khc v gi tr
giao dch ti quy, thng hiu,... Nhng u i khng c p dng t ng cho tt
22

http://financial-dictionary.thefreedictionary.com/Counter+Purchase

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c cc nc thnh vin ca WTO. iu ny tri vi quy nh v i x ti hu quc khi
ti hu quc quy nh rng cc u i phi c trao cho tt c cc quc gia thnh vin
ca WTO mt cch ngay lp tc v v iu kin. Qua , chng ta thy bin php m
Indonesia p dng i vi t quc gia nhp khu, linh kin v b phn t l bin php
thuc phm vi iu chnh ca iu I GATT; c p dng cho cc sn phm tng t v
bin php trn khng c trao cho cc bn mt cch ngay lp tc v v iu kin. Do
vy, bin php vi phm i x ti hu quc theo iu I:1 ca GATT.
Qua v vic trn chng ta c th nhn thy nhng u i vi phm ti hu quc l
nhng u i c dnh cho mt i tng da trn mt kha cnh no lin quan n
sn phm nhp khu. Vic thit k v cu trc ca chng trnh t thng 6-1996 lm
cho sn phm tng t t mt quc gia thnh vin khc phi chu thu xut khu v
thu tiu th c bit cao hn nhiu so vi thu xut khu v thu tiu th c bit i
vi t quc gia. V d, t nhp khu c th b nh thu ln n 200% trong khi t
quc gia nhp khu c hng mc thu 0% v t quc gia nhp khu khng phi
chu khon thu no trong khi t nhp khu phi chu thu tiu th c bit l 35%. S
khc bit v mc thu ph thuc vo s tha thun ca cng ty TPN vi cng ty xut
khu sn xut t quc gia, v theo nh nhng quy nh ca php lut Indonesia c
a ra vo thng 6-1996 th i tng c nh r hng nhng u i v thu l xe
Kia sn xut ti Indonesia. Trong WTO, quyn li ca mt quc gia thnh vin khng th
ph thuc mt cch c iu kin hoc b nh hng bi nhng ngha v hp ng t
nhn.
DANH MC TI LIU THAM KHO
A. TI LIU TING VIT
I. CC VN BN PHP LUT
1. Hip nh Chung v Thu quan v Thng mi 1947 (GATT 1947)
2. Hip nh Chung v Thu quan v Thng mi 1994 (GATT 1994)
3. Hip nh v Thc thi iu VI ca Hip nh Chung v Thu quan v Thng mi
(Hip nh Chng bn ph gi ADA)
4. Hip nh v Xc nh Tr gi tnh Thu Hi quan (CVA)
5. Hip nh v Tr cp v Thu i khng (SCM)
6. Cng c Quc t v H thng iu ha M t v M ha Hng ha
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II. SCH, N PHM
1. Raj Bhala (2001), Lut thng mi Quc t: L lun v thc tin, NXB T php, H
Ni.
2. Nguyn B Din (2005), Gio trnh Lut Thng mi Quc t, NXB i hc Quc gia
H Ni, H Ni.
3. Mai Hng Qu, Trn Vit Dng (2005), Lut Thng mi Quc t, NXB i hc Quc
gia TP.HCM, TP.HCM.
4. Trng i hc Lut H Ni (2006), Gio trnh Lut Thng mi Quc t, NXB T
php, H Ni
5. Bi Tt Thng (2006), WTO thng thc, NXB T in Bch khoa, H Ni.
6. Php lut ca Vit Nam v i ng Ti hu quc, i x Quc gia, v T v, v
Chng bn ph gi v Tr cp trong Thng mi Quc t. Trung tm WTO VCCI.
II. INTERNET
Tm hiu phng php tnh ton bin ph gi Quy v 0 (Zeroing) ca Hoa K trong
cc v iu tra chng bn ph gi. Truy cp ngy 12-6-2013 ti:
http://www.vca.gov.vn/Web/Content.aspx?distid=6142&lang=vi-VN
B. TI LIU TING NC NGOI
I. SCH, N PHM
1. Henrik Horn, Gene M. Grossman and Petros C. Mavroidis (2012), Legal and
Economic Principles of World Trade Law: National Treatment, The American Law
Institute.
2. Henrik Horn and Petros C. Mavroidis (2009), Non-discrimination, forthcoming in K.
Reinert and R. Rajan (eds), Princeton Encyclopedia of the World Economy, Princeton
University Press.
3. Robert M. Stern (1993), The Multilatereal Trading System: Analysis and Options for
Change, Ann-Arbor, The University of Michigan Press.
4. Peter Van den Bossche (2005), The Law and Policy of the World Trade Organization:
Text, Cases and Materials, Cambridge University Press.
II. BO CO, BI VIT NGHIN CU

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1. Simi T. B. and Atul Kaushik (2008), The Banana War at GATT/WTO, CUTS Centre for
International Trade, Economics & Environment, No. 1/2008.
2. Julia Ya Qin, Defining nondiscrimination under the law of the World Trade
Organization, Boston University International Law Journal, vol. 23:215 2005, pg. 215297.
3. Thomas Cottier and Matthias Oesch, Direct and Indirect Discrimination in WTO Law
and EU Law, Working Paper No 2011/16, April 2011, Swiss National Centre of
Competence in Research.
4. Akiko Yanai, The Function of the MFN Clause in the Global Trading System, Working
Paper Series 01/02 No. 3, March 2002, IDE APEC Study Center.
5. Edward S. Tsai, Like Is a Four-Letter Word GATT Article III's Like Product
Conundrum, 17 Berkeley J. Int'l Law. 26 (1999).
6. Robert E. Hudec, Like Product: The Differences in Meaning in GATT Articles I and
III, Thomas Cottier and Petros Mavroidis, eds., Regulatory Barriers and the Principle of
Non-discrimination in World Trade Law (University of Michigan Press 2000), pg. 101123.
7. Most-favoured Nation Treatment, UNCTAD/ITE/IIT/10(Vol. III)
8. Henrik Horn and Petros C. Mavroidis, Economic and legal aspects of the MostFavored-Nation clause, European Journal of Political Economy, Vol. 17 (2001), pg.
233279.
9. Henrik Horn and Petros C. Mavroidis, Non-Discrimination, pp. 833-839 in Kenneth A.
Reinert, R.S. Rajan, A.J. Glass and L.S. Davis (eds.) (2009), Princeton Encyclopedia of
the World Economy, Princeton University Press, Princeton NJ.
III. INTERNET
1. General Most-Favoured-Nation Treatment, Website WTO, ti a ch
http://www.wto.org/english/res_e/booksp_e/gatt_ai_e/art1_e.pdf,
truy
cp
ngy
12/7/2013.
C. DANH MC V CC V KIN C TRCH DN TRONG KHA LUN
PANEL REPORT (GATT 1947)
1. Belgium Family Allowances, Panel Report, Belgian Family Allowances, adopted on
7-11-1952, BISD 1S/59
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PANEL REPORT (GATT 1994)
1. Canada Autos, Panel Report, Canada Measures Affecting the Automotive Industry,
WT/DS139/R, WT/DS142/R, adopted on 19-6-2000, as modified by the Appellate Body
Report, WT/DS139/AB/R, WT/DS142/AB/R, DSR 2000: VII, 3043
2. EC Banana III (Ecuador), Panel Report, EC Regime for the Importations, Sale and
Distribution of Bananas, complaint by Ecuador, WT/DS27/R/ECU, adopted on 25-91997, as modified by the Appellate Body Report, WT/DS27/AB/R
3. EC Banana III (Guatemala and Honduras), Panel Report, Regime for the
Importations, Sale and Distribution of Bananas, complaint by Guatemala and Honduras,
WT/DS27/R/GTM, adopted on 25-9-1997, as modified by the Appellate Body Report,
WT/DS27/AB/R
4. EC Banana III (Mexico), Panel Report, EC Regime for the Importations, Sale and
Distribution of Bananas, Complaint by Mexico, WT/DS27/R/MEX, adopted on 25-91997, as modified by the Appellate Body Report, WT/DS27/AB/R
5. Indonesia Autos, Panel Report, Indonesia Certain Measures Affecting the
Automobile Industry, WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R, adopted on 237-1998
APPELLATE BODY REPORT (GATT 1994)
1. Canada Autos, Appellate Body Report, Canada Measures Affecting the Automotive
Industry, WT/DS139/AB/R, WT/DS142/AB/R, adopted on 19-6-2000
2. EC Bananas III, Appellate Body Report, EC Regime for the Importations, Sale and
Distribution of Bananas, WT/DS27/AB/R, adopted on 25-9-1997

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