Case Study
Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes
蔡奉真,黄琳君,李炎苍
Parties and measure in dispute
parties:
Dominican Republic Honduras
Measure in dispute:
一,多明尼加要求於该国境内销售之香菸,不论是否进口产品,包装上均应贴上印花,以证明已经缴税得以合法销售.
二,多明尼加针对香菸的进口或销售,要求进口商或国内制造商均应提供相同金额的保证金,以保证税款的缴纳.
事件经过
2004/1/9 Panel established
2004/11/26 Panel Report
2005/1/24 Dominican Republic notified the DSB of its intention to appeal
2005/1/31 Dominican Republic filed its appellant's submission
2005/2/7 Honduras notified the DSB of its intention to appeal
2005/3/8 Honduras filed its other appellant's submission
2005/4/25 Appellate Body Report
Issues Raised in this Appeal
1.多明尼加印花措施的必要性
2.panel是否未审酌多明尼加提出之证据
3.panel对於宏都拉斯所提,多明尼加保证金措施造成的效果判断是否有误
4.panel对於宏都拉斯对多明尼加保证金措施之主张是否适当
5.panel对於多明尼加收税时机之相关判断是否有误
相关法条
1.GATT 1994 Article XX(d): Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where the same conditions prevail, or a disguised restriction on international trade, nothing in this Agreement shall be construed to prevent the adoption or enforcement by any contracting party of measures: (d) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Agreement, including those relating to customs enforcement, the enforcement of monopolies operated under paragraph 4 of Article II and Article XVII, the protection of patents, trade marks and copyrights, and the prevention of deceptive practices
DSU
Article 11: Function of Panels
The function of panels is to assist the DSB in discharging its responsibilities under this Understanding and the covered agreements._ Accordingly, a panel should make an objective assessment of the matter before it, including an objective assessment of the facts of the case and the applicability of and conformity with the relevant covered agreements, and make such other findings as will assist the DSB in making the recommendations or in giving the rulings provided for in the covered agreements._ Panels should consult regularly with the parties to the dispute and give them adequate opportunity to develop a mutually satisfactory solution.

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