1.

Gii thiu
2. Tranh lun
3. KL ta
4. Quan im nhm

SPAIN - TARIFF TREATMENT OF UNROASTED COFFEE

(Ty Ban Nha i i Thu i vi Caf cha rang)

I. Gii thiu
1.1. Trong cuc trao i ngy 13/09/1979 v c lu chuyn cho cc bn trong hp
ng, Brazil thng bo rng: Ty Ban Nha a ra o lut mi sa i c bn
v i i thu quan c p dng i vi cafe cha rang. Theo nhng sn
phm cafe nhp khu cha rang, khng cha cafein gm Arabica v Robusta (m
thu 09.01A) th by gi t c u i thu hn so vi c ph v du (Mild
coffee). Trc khi c o lut mi ny, khng h c s phn bit v i i thu
quan c p dng bi Ty Ban Nha i vi sn phm c ph nhp khu cha
rang. L nh cung cp cafe ch yu cho Ty Ban Nha, Brazil quan ngi v s
phn bit i x vi mc thu sut mi nn yu cu tham vn vi Ty Ban
Nha v iu XXII (L/4832).
1.2.Ti cuc hp Hi ng vo 26/03/1980, i din ca Brazil thng bo vi Hi
ng v yu cu ca Brazil gi iu XXIII: tham vn vi Ty Ban Nha v vn
ny (L/4954). Cng trong cuc hp ny, Hi ng lu rng vic tham vn gia
cc bn c th c tin hnh (C/M/139).
1.3.Ti cuc hp ngy 18/06/1980, Hi ng c thng bo rng vic tham vn
khng i n mt s iu chnh tha ng gia cc bn v Brazil vin dn cc
th tc ti iu XXIII, yu cu xem xt vn ny bng mt bng iu khin
(L/4974).
1.4.Hi ng nht tr thnh lp mt bng iu khin vi cc iu khon tham kho:
" kim tra, trong s minh bch cc quy nh ca GATT lin quan, vn ny
c cp n cc bn hp ng trong c Brazil, lin quan n vic x l
thu nhp khu ca c ph cha rang vo Ty Ban Nha (L / 4974), v tm ra cch
h tr cc bn trong hp ng bng vic a ra cc khuyn ngh hoc quyt nh
theo quy nh ti iu XXIII."
1.5.1.5 Ti cuc hp ny, Hi ng y quyn cho Ch tch Hi ng c Ch tch
 1.6.v cc thnh vin ca Hi ng t vn vi cc bn (C / M / 141). Theo , Ch
tch Hi ng thng bo cho Hi ng, ti cuc hp ngy 09 thng 10 nm
1980 (C / M / 143), nhng iu sau y
Thnh phn ca Hi ng:
Ch tch: H.E. i s H.V. Ewerlf (Thy in)
Thnh vin: ng R. Daniel (Ba Lan)
ng U. Herrmann (Thy S)
Bng iu chnh t chc cc cuc hp trn 30 thng 9 nm 1980, ngy 29
thng 10 1980, 01 Thng mi hai 1980, 19 Thng 12 1980, ngy 16 thng
mt nm 1981, ngy 28 thng 1 nm 1981, 04 Thng 2 nm 1981, ngy 06
Thng Hai 1981, 13 Thng 2 nm 1981, v 16 thng 2 nm 1981.
1.7Trong qu trnh lm vic cc ban nghe bo co ca i din ca Brazil v Ty Ban
Nha, ti liu nn v cc thng tin c lin quan do c hai bn, tr li cho nhng cu
hi t ca HXX cng nh cc thng tin khc c sn cho cc ban phc v nh l
mt c s cho vic kim tra cc vn tranh chp.
II. Kha cnh thc t
Bng 1: i thu quan hin ti (1981) ca TBN i vi caf cha rang

Sn phm Ngha v thu (thu sut)

Cafe Columbia v nh (Columbia mild) Min thu
Cafe v nh khc (Other mild) Min thu
Arabica (unwashed Arabica) 7%
Robusta 7%
Khc 7%

Bng 2: Sn lng caf th nhp khu vo TBN (n v: tn)

1976 1977 1978 1979 03/1980

Tng 91,698 77,749 83,226 99,621 74,668
T Brazil 40,672 24,946 18,137 18,573 21,004
T l % 44.35 32.08 21.69 18.64 28.13

III. Tranh lun ch yu

BRAZIL TBN
1. Mc thu sut cha hp l: 7% i 1. Ngi i din ca Ty Ban Nha,
vi Robusta v Arabica, cc loi nhn mnh rng khng c hp ng
khc 0%. Vi phm iu I.1 GATT. cc bn rng buc phi gi li (duy
2. Di ch thu quan trc y, tr) cu trc, ngha v, tnh kh thi i
TBN khng h c s phn bit i vi sn phm nhp khu.
 x hng ha gia cc loi TBN nh li rng bng mc lc thu
quan Brussels c thng qua bi
(types) v nhm Ty Ban Nha lm r cc tiu
(groups) caf. thu quan cng nh cho mi quc
3. c hai u n t cngthc vt, v gia c quyn thit lp, nu quc gia
thng l t ging nhau. ng cng mong mun phn nhm trong cc
cho rng, trong trng hp nh nhm ny.
vy, cc sn phm c th c Cc tiu chun phn loi c
chit xut t cng cy c thng qua da trn s phn loi
4. BRazil ni rng vic phn loi ca cc t chc quc t, c bit
hin nay c s dng bi nhng l ICO (internation
mc ch thu quan Ty Ban Nha
c gii thiu coffee organization).
ca T chc C ph Quc t ngh xem xt th hiu ngi
trong 1965-1966, khi Hi ng tiu dng,
quyt nh t chc cc quy nh ca Ngh nh Hong
to ra cc nhm ca cc gia 1764-1779 l hon ton tng
nc sn xut c ph nh l thch vi cc ngha v cam kt ca
mt phn ca cc hn ch xut Ty Ban Nha theo Hip nh
khu iu chnh h thng hn chung, v ti iu I.
ngch p ng vi nhng 2. Cc nh chc trch cn nh km bn
thay i trong ch s gi ca sao ca giy php nhp khu Ty
"Arabicas nh", "khng c tm Ban Nha, ban hnh sau ngy 01 thng
ra Arabicas" v"Robusta". ba nm 1980, nh l bng chng cho
5. t quan im ca ngi tiu dng, vic phn loi thu mi c p dng
hu nh tt c c ph, hoc rang theo tnh cht ca sn phm, v hon
hoc gii th, bn ngy hm ton c lp nc xut x. c bit,
nay trong cc hnh thc pha cc giy php chng minh rng Brazil
trn, kt hp trong cc t l c ph "Ra sch" c ph c
khc nhau ca c ph nhp khu vo Ty Ban Nha min
cc nhm khc nhau. Hn na, thu.
trong ngn ng hng ngy, cc 3. Ngi i din Ty Ban Nha ch ra
iu khon ca loi, cht rng s khc bit trong cht lng tn
lng, v tng trng c ti gia cc loi khc nhau c ph
s dng xem xt c tiu ch nng hc, kinh t
thay th cho nhau ch ra mc v thng mi. ng lp lun rng
Robusta c ph l hnh thi khc nhau t ht
c th ca c ph
 6. cng ni thm rng s dng
cui cng ca n, c ph l mt
quyt tm v cng n
sn phm, thng l cho cc
ung nh nc gii kht.
c ph Arabica, c mt khc nhau thnh
phn ha hc v to ra mt thc ung trung
lp m waslacking trong hng thm v
wasricherin ha tan cht rn hn so vi
ung c lm t c ph Arabica.
4. i din Ty Ban Nha tip tc tranh
lun rng s khc bit trong cht
lng tn ti gia h, kt qu l iu
kin v pht trin cng nh cc
phng php canh tc kh hu, v
trn tt c cc chun b cho mi thm
v hng v, tnh nng cn thit trong
vic xc nh thng mi v tiu th
cc sn phm ny, nh
hon ton khc nhau trong "ra
sch" v "cha ra" Arabica.

3.1 i din Brazil cho rng vic a ra mc thu sut 7% i vi caf nhp
khu cha rang c th l loi Arabica v Robusta; trong khi li min thu i
vi cc loi cfe khc; thu quan mi ca TBN to nn phn bit i x i
vi Brazil vi sn phm xut khu ch yu l caf Arabica, v th vi phm
iu I.1 Hip nh Chung,
"... Bt k li th, u i, c quyn hoc min tr ca bt k bn k kt hp
ng cp cho bt k sn phm
c ngun gc ... bt k nc no khc phi c lp tc v v iu kin n
nh
sn phm c xut x t ... cc vng lnh th ca tt c cc bn k kt khc. "
3.2 V vic ny, Brazil lu rng, cng nh Ty Ban Nha di ch thu
quan trc y, khng c phn bit i gia "cc loi" hay nh trong "nhm"
ca c ph.
3.3 Ngi i din ca Ty Ban Nha, nhn mnh rng khng c hp ng
cc bn rng buc phi gi li (duy tr) cu trc, ngha v, tnh kh thi i vi
sn phm nhp khu. TBN nh li rng bng mc lc thu quan Brussels c
thng qua bi Ty Ban Nha lm r cc tiu thu quan cng nh cho
mi quc gia c quyn thit lp, nu quc gia mong mun phn nhm trong
cc nhm ny. Theo , cc nh chc trch Ty Ban Nha c quyn thnh lp
trong vng mt nh hng cc nhm hng ha sao cho ph hp nht vi c
im ca thng mi nc ngoi i vi Ty Ban Nha, trong khi vn tn trng
cc ngha v m TBN m phn thc hin trc y. Cc tiu chun phn
loi c thng qua da trn s phn loi ca cc t chc quc t, c
bit l ICO (internation coffee organization).
3.4 xc nh phm vi ca iu I l cn thit, theo quan im ca i din
Ty Ban Nha, phi xem xt chi tit hai kha cnh: (a) ngha ca thut ng
"cc sn phm tng t",v (b) s tn ti ca bt k s thch (th hiu) hoc s
b qun i vi mt quc gia nh mt h qu ca cu trc mi ca nhm s
09.01.A.1 ca thu quan Ty Ban Nha. Cc nh chc trch Ty Ban Nha tip
tc cho rng, trong phn quyt ca h, cc quy nh ca Ngh nh Hong gia
1764-1779 l hon ton tng thch vi cc ngha v cam kt ca Ty Ban
Nha theo Hip nh chung, v ti iu I.
Cc nh chc trch cn nh km bn sao ca giy php nhp khu Ty Ban
Nha, ban hnh sau ngy 01 thng ba nm 1980, nh l bng chng cho vic
phn loi thu mi c p dng theo tnh cht ca sn phm, v hon ton
c lp nc xut x. c bit, cc giy php chng minh rng Brazil c ph
"Ra sch" c ph c nhp khu vo Ty Ban Nha min thu.
"Cc sn phm tng t
3.5 Nhc li rng trong mt s trng hp, cc GATT trc y n gi
rng "ging nh cc sn phm" l tt c
sn phm ca cc nhm thu quan tng t, cc i din ca Ty Ban Nha
khng ng vi kin .
Theo TBN, cch gii thch ny c th dn n nhng sai lm nghim trng,
cho rng cc sn phm ca mt trong
v cc chc danh tng t thu quan khng th sinh sn v s khc bit r
rng, chng hn nh: (i) trong trng hp
tt c cc ch residualtariff ( "cc sn phm khc NotSpecified"), bao gm
mt s lng ln khng ng nht
sn phm, v (ii) cc tiu bao gm cc sn phm ng nht ni m trong
nhiu trng hp, iu ny khng phi l
"Cng ging nh cc sn phm" (tc l hng 15:07 CCCN bao gm tt c
cc loi du thc vt; CCCN hng
S 22,05 bao gm tt c cc loi ru vang, vv).
3.6 Ngi i din Ty Ban Nha ch ra rng s khc bit trong cht lng
tn ti gia cc loi khc nhau
c ph xem xt c technico tiu ch nng hc, kinh t v thng mi. ng lp
lun rng
Robusta c ph l hnh thi khc nhau t ht c ph Arabica, c mt khc
nhau
thnh phn ha hc v to ra mt thc ung trung lp m waslacking trong
hng thm v wasricherin ha tan
cht rn hn so vi ung c lm t c ph Arabica.
3.7 Mc d c c ph "nh" v "Arabica cha ra" thuc v nhm ca
Arabica,
i din Ty Ban Nha tip tc tranh lun rng s khc bit trong cht lng
tn ti gia h, kt qu l
iu kin v pht trin cng nh cc phng php canh tc kh hu, v trn
tt c cc chun b cho
mi thm v hng v, tnh nng cn thit trong vic xc nh thng mi v
tiu th cc sn phm ny, nh
hon ton khc nhau trong "ra sch" v "cha ra" Arabica. quotationsin
quc t khc nhau
th trng thng mi v hng ha l do nhng yu t ny.
3.8 Th trng Nh bit tn ti nhiu loi c ph cha rang, cc i din ca
Ty Ban Nha
cho thy rng cc loi khc nhau ca c ph khng th c coi l "ging nh
cc sn phm". y l
c bit r rng trong cc th trng Ty Ban Nha u, v nhng l do lch
s, s thch ca ngi tiu dng cho
c ph cng c thnh lp, nh tri ngc vi cc th trng khc, bao gm
c vic s dng cc
hn hp l tng qut hn. Khi cp n th phn ngy cng tng ca hn
hp bn ngoi Ty Ban Nha,
ng lp lun rng s tn ti ca hn hp chng minh rng cc
varioustypes ca c ph khng phi l cng mt sn phm.
3.9 V phn mnh, i din ca Brazil cho rng c ph l mt sn phm c
o v rng,
do , vi mc ch ca iu I: 1 ca GATT, phi c coi l mt "nh sn
phm". anh y tip tc
lp lun rng trong trng hp c bit ca "nh" v "cha ra Arabica" c
ph, c hai u n t cng
thc vt, v thng l t ging nhau. ng cng cho rng, trong trng hp
nh vy, cc sn phm
c th c chit xut fromthe cng cy c, v s phn loi l "Arabica cha
ra" hoc "nh"
s ph thuc hon ton vo kt qu iu tr.
03:10 ng ch ra, do , rng nhng khc bit tn ti gia "tng trng" hay
"nhm" ca c ph
tnh cht c bn cm quan (mi v, hng thm, c th, vv) bng a l
iu kin v yu, t cc phng php khc nhau ca vic chun b ca cc
loi u.
03:11 ng ni rng vic phn loi hin nay c s dng bi nhng mc ch
fortariff Ty Ban Nha c gii thiu
ca T chc C ph Quc t trong 1965-1966, khi Hi ng quyt nh t
chc
to ra cc nhm ca cc nc sn xut c ph nh l mt phn ca cc
hn ch xut khu iu chnh systemforthe
hn ngch p ng vi nhng thay i trong ch s gi ca "Arabicas nh",
"khng c tm ra Arabicas" v
"Robusta". ng furtherstated rng thnh phn ca mi nhm ph thuc vo
quyt nh chnh tr
-6-
ly hng nm ca T chc Hi ng, theo mi quc gia t xut khu
trong cc nhm tng ng vi k ton c ph cho s lng ln. Anh ta
nhn mnh rng k t nm 1972 nhm ch phc v mt mc ch thng k.
3:12 ng lp lun rng, t quan im ca ngi tiu dng, hu nh tt c c
ph, hoc rang
hoc gii th, bn ngy hm nay trong cc hnh thc pha trn, kt hp trong
cc t l khc nhau ca c ph
cc nhm khc nhau. Hn na, trong ngn ng hng ngy, cc iu khon ca
loi, cht lng, v tng trng c s dng
thay th cho nhau ch ra mc c th ca c ph, forinstanceColombian
Mams, El SalvadorCentral
Tiu chun, Parana 4, Angola Ambriz 2AA, vv Trong quan im ca ng, y
l nhn vt thc s ch
c ngha l cho mc ch kinh doanh, v khng c nh rang xay mua mt
"ngi Colombia nh" hoc "Arabica cha ra"
nh vy, m l bc ni ting, theo gi ung m h c th cung cp.
03:13 ng cng ni thm rng s dng cui cng ca n, c ph l mt
quyt tm v cng n
sn phm, thng l cho cc ung nh nc gii kht.
S khc bit c thc hin trong thu quan Ty Ban Nha
3.14 Gii thch v l do kinh t vt ra ngoi s khc bit gii thiu ti Biu
thu Ty Ban Nha
bi theRoyal Ngh nh s 1764-1779, cc i din ca Ty Ban Nha cho bit
rng thp hn thu hi quan p dng
"nh" c ph nhp khu vo Ty Ban Nha phn nh mi quan tm su sc
ca Chnh ph Ty Ban Nha c th overthe
tc ng n gi c ph measuresto tr li vi khu vc t nhn v kh nng t
do ha greatertrade.
V vic ny, ng lu rng c ph chim hn 2 phn trm trong ngi tiu
dng Ty Ban Nha
ch s gi. ng cng cho bit rng trong h thng thng mi trc y ca
nh thng mi trong mt nhim v thu bng khng
tn ti t nm 1975, tuy nhin s khc bit gia gi nhp khu v gi bn cc
nh rang xay
( "Precios de cesin") trong thc t cu thnh mc thu tim n nh hng
n allimports c ph. Thisimplicit
thu cao hn so vi cc nhim v thu p dng c hiu qu k t thng 3 nm
1980.
3.15 Sau khi nhc li rng mt t l rt cao ca c ph "nh" c tiu th
ti Ty Ban Nha
th trng, ng lu rng t l rt cao ny "nh" trong tiu dng Ty Ban Nha
c duy tr
bng cch gi thp gi to gi bn l c ph "nh" thng qua cc hot ng
ca trc y
h thng gi c y quyn hin c.
3.16 Theo quan im ca cc loi k trn, ng cng ch ra rng chnh quyn
ca ng cho rng cch duy nht
dung ha s thch ca ngi tiu dng i vi c ph "nh" v vic chuyn
nhng ca thng mi c ph n tin
ngnh l thit lp mc khc nhau ca thu hi quan, vi mt nhim v
khng vo c ph t nht,
tc l "nh" c ph. Khi lm nh vy, chnh quyn ca ng khng phi
bt k thi im no bt c ngh n cc nc
sn xut cc loi khc nhau ca c ph. Trong thc t, cc loi khc nhau
hoc nhm ca c ph thng
pht trin trong mt v cng mt quc gia v hn ba mi quc gia sn
xut c hai Robusta v
"Arabica cha ra".
3.17 Cui cng, cc i din Ty Ban Nha nhn mnh cc nhn vt chuyn
tip ca vic nhp khu ch c ph
p dng thc t ca t nc mnh. ng ni rng chnh quyn ca ng cui
cng nhm n, trong ngn nht c th
Hin, ti gii thiu i vi c ph mt h thng cp giy t ng v thng
mi trong nc min ph.
3.18 cp n tuyn b mc tiu chng lm pht ca cc bin php Ty Ban
Nha, ngi i din
Brazil cho rng lp lun nh vy l khng lin quan n v tranh chp, k
t , bt c iu g
ng lc gii thiu cc ch thu quan mi cho c ph cha rang, ng
lc khng c min thu
Ty Ban Nha t vic tun th cc quy nh ca iu I: 1 ca GATT.
-7-
iu XXIII
3.19 i din ca Brazil cho rng, bng cch cung cp mt phn bit i x
i vi nhau
nhm ca c ph, cc Ngh nh Hong gia 1764-1779 vi phm iu I: 1
ca GATT, trong chng mc
v n cu thnh mt s vi phm ngha v ph m.f.n. iu tr "sn phm nh"
c ngun gc cc vng lnh th ca tt c cc bn k kt hp ng v do ,
theo iu XXIII: 1 (mt), thnh lp
prima facie mt trng hp hy b hoc lm suy gim v cn tr vic t
c cc mc tiu ca
khng phn bit i x ca Hip nh chung. ng cng lu rng trong on
5 ca Ph lc
gii v thng bo, T vn, gii quyt tranh chp v gim st, thng qua
bi cc Bn k kt trn 28 thng 11 nm 1979, l, ngoi nhng iu khc,
ni rng: "Trong trng hp
ni c s vi phm cc ngha v cam kt theo Hip nh chung, hnh ng
c coi l thot nhn to thnh mt trng hp hy b hoc lm suy
gim ... ", v rng" ... c
thng l mt gi nh rng s vi phm cc quy nh c tc ng xu n cc
bn khc,
v trong trng hp ny, l vo cc bn k kt hp ng i vi ngi
khiu ni c a n
bc b ph. "
3.20 Theo quan im ca cc bn trn, i din ca Brazil cm thy rng n
do l khng cn thit, trn
Cn c vo n khiu ni ca Brazil, tm cch thit lp bng chng c th
v s tn ti ca trc tip
 thng tch hoc gy tn hi n xut khu ca Brazil.
3.21 Cng cp n on 5 ca Ph lc ca gii v thng bo,
T vn, gii quyt tranh chp v gim st, cc i din ca Ty Ban Nha cho
rng trong
kin ca cc nh chc trch Ty Ban Nha, nh mt nguyn tc, l khng
buc ti mt ngi no vi phm
o ngc cc bng chng v cc bng chng, nhng n l cn thit
cho thy rng cc vi phm c thnh lp, v
chng minh s tn ti ca n; hn na, n wasindispensable forthe Bng
iu chnh r rng tuyn b s tn ti
vi phm nh cho cc c quan chc nng ca bn vi phm gi nh, giai
on tip theo ca
th tc, trch nhim chng minh s khng tn ti ca chn thng.
3.22 Theo i din Ty Ban Nha, recourses qua iu XXIII ng s kt hp
hai trng hp trn mt mt, xm phm ngha v gi thuc Tng
Hip nh (mt t chnh thc) v, mt khc, cc c
IV. KT LUN TA N
the Panel suggest that the CONTRACTING PARTIES request Spain
to take the necessary measures in order to make its tariff rgime for unroasted
coffee conform to Article I:1.
Ban hi thm ngh rng cc bn trong Hip nh yu cu TBN c nhng
bin php cn thit lm cho ch thu quan i vi caf cha rang tun
theo iu I.1 (Theo quan im nghing v Brazil)