【中豪研究】WTO规则下贸易管制措施简介——以澳大利亚为例

本文分析了澳大利亚政府在国际法律法规的规定下（主要为世贸组织协定以及澳大利亚国内法）可采用的进出口管制措施。作为一个主权国家，澳大利亚决定货物进出口的种类以及方式以保护其国家和公共利益，但此类进出口管制也可能被用来限制贸易，从而保护澳大利亚国内工业，而相关国际法律法规则在一定程度上限制了澳大利亚政府的相关权利。

This essay provides an analysis of import and export restrictions available to Australian government under related international conventions, mainly the WTO agreements, and Australian laws. As a sovereign state, it is the right of Australia to determine which and how goods can cross its board in order to protect its national and public interest. But such import and export controls could also be used to restrict trade and protect Australian domestic industry. Therefore the aim of these international conventions is to regulate the regulator, namely the Australian government.

进入澳大利亚前，进口货物需经过识别、分类和估价3个程序。该程序的目的是为了确定该等货品是否获准进口，以及根据相关规则对此类货物按照正确的税率征收关税。澳大利亚海关总署（“海关”）是负责进口管制的主要政府机构。《1901年海关法（联邦）》《1901年海关条例（联邦）》和《1995年海关关税法（联邦）》是澳大利亚与进口最为相关的3部法律。

Before enter into Australia, imported goods should go through the following 3 procedures, namely identification, classification and valuation. The objective of such procedures is to (1) find out whether such goods are allowed to be imported or not and (2) impose a correct tariff/duty on such goods according to related rules. Australian Customs Service (“Customs”) is the major government agency in charge of import control. The Customs Act 1901 (Cth), Customs Regulation 1901 (Cth) and Customs Tariff Act 1995 (Cth) are the 3 most related law regulating importation in Australia.

识别是指海关根据其性质、条件、特点和状态识别进口货物的过程，以往亦曾有法庭曾设立关于识别过程的标准，即识别必须客观而不能基于单方描述。其中的特例是，当某商品应根据“用途”来标识它的时候，则不能根据其性质来识别其性质。

Identification refers to process that the Customs identify and recognize the imported goods based on their nature, condition, distinguishing characteristics and state . There is test set up by a tribunal stating that identification must be objective and cannot be based on descriptions . An item should be identified based on the ‘use’ of it when it cannot be identified according to its nature .

分类则受《1995年海关关税法（联邦）》规制，该法实施了商品名称及编码协调制度（HS）。HS使用6位数代码对不同的产品进行分类。澳大利亚有权将其扩展到10位数，以便指定类别。当出现含糊不清的情况，应遵循由6条规则组成的解释总规则（GRI）。

Classification is regulated by Customs Tariff Act 1995 (Cth) which gives effect to effect to the Harmonized Commodity Description and Coding System (HS). HS categories different products by using a six-digit code. Australia is entitled to extend it to 10 digits in order to specify the category. While there is ambiguity, the General Rules for the Interpretation (GRI), which consists of 6 rules, should be followed.

原产地规则也应被考虑在内。原产地规则的目的是确定进口货物的来源地，以便海关可以征收正确的关税。例如，由于澳大利亚和新西兰之间的自由贸易协定(FTA)，从新西兰进口同种产品的关税将低于中国。

Rule of origin should also be taken into account. The aim of rule of origin is to determinate where the imported goods is from so the Customs could impose the correct tariff. For example, the tariff on products imported from New Zealand would be lower than the one from China because of the free trade agreement (FTA) between Australia and New Zealand.

最后一步是对商品的估价。它受《1901年海关法（联邦）》的规制，该法符合关贸总协定和相关协议规定的原则和规定。澳大利亚的主要估值方法是基于交易价值，该方法占全部进口货物的95％。其他方法包括相同的商品估价、类似的商品估价以及演绎估值和计算估值。

The last step is the valuation of goods. It is regulated by Customs Act 1901 (Cth) which is pursuant to the requirements and principles set out by the GATT and related agreements. The primary method of valuation in Australia is based on the transaction value which accounts for 95% of goods imported. Other methods include identical goods valuation, similar goods valuation, deductive valuation and computed valuation.

贸易救济有3种主要类型：反倾销税、反补贴税(CVDS)和保障措施。

There are three major types of trade remedies: antidumping duties, countervailing duties (CVDs) and safeguard measures.

如果一家公司以低于此类产品的“正常价值”的价格在外国销售其产品，这种行为将构成倾销。通过对此类产品征收反倾销税，进口国家将可把价格提高到正常水平。倾销受关贸总协定第5条以及反倾销协议的规制。征收反倾销税，进口国需要确定：(1)其国内市场被倾销；(2)它正在遭受或有可能遭受实质伤害；(3)这种损害是由倾销造成的。

If a company sells its product in a foreign country at a price lower than the ‘normal value’ of such product, such conduct would constitute dumping. To impose antidumping duties on such product, the imported country aims to raise the price to a normal level. Dumping is regulated by Article VI of the GATT as well as the Anti-Dumping Agreement. To impose antidumping duties, the importing country needs to establish that: (1) its domestic market is being dumped; (2) it is suffering or has the potential to suffer material injury; and (3) such injury is caused by dumping.

在公司得到政府补贴时，它就能够以较低的价格向国外市场出售其产品，此时进口国有权对此类产品施加反补贴税。通过反补贴税，进口国可抵消政府补贴带来的竞争优势。反补贴税措施受关贸总协定第6和第16条以及补贴和反补贴措施协定（ASCM）的规制，该协定将补贴分类为不同类型，即：允许使用“绿灯类”措施，禁止使用“红灯类”措施，并在某些情况下允许使用“黄灯类”措施。

When a company is subsidised by the government therefore be able to sell its product at a lower price to the foreign market, the importing country is entitled to impose CVDs on such product. By imposing CVDs, the importing country aims to counteract the competitive edge due to government subsidies. CVDs are regulated by Articles VI and XVI of the GATT as well as the Agreement on Subsidies and Countervailing Measures (ASCM). The ASCM categorises subsidises into different types. While green light category is permitted and red light category is prohibited, the yellow light category is allowed under certain circumstances.

海关是负责进行反倾销和反补贴税调查的政府机构。受影响的国内行业应首先提交一份详细说明相关信息的申请，然后海关的工作是进行进一步的调查,并决定是否施加此类关税。

The Customs is in charge of conducting antidumping and CVD investigations. The affected domestic industry should first file an application detailing related information. Then it is the Customs’ job to conduct further investigation and decide whether to impose such duties.

当有以下情况时，进口国有权采取保障措施：（1）某些产品的进口突然和不可预见的增加；（2）此类增加将会或可能对国内生产者造成严重伤害；（3）进口和损害增加之间存在因果关系。在此情况下，进口国可以暂时使用关税或其他非关税壁垒来保护其国内产业。保障措施受关贸总协定第19条以及保障措施协定的规制。

When there is: (1) a sudden and unforeseeable increase of import of certain product; (2) such increase will or has the potential to cause serious injury to domestic producers; and (3) there is a causal like between the increased import and injury, the importing country is entitle to use safeguard measures. To impose safeguard measure, a country should establish that the 3 conditions above exist. If that is the case, the importing country can use tariff or other non-tariff barriers temporarily to protect its domestic industry. They are regulated by Article XIX of the GATT as well as the Agreement on Safeguard Measures.

保障行为的调查由财务部下设的澳大利亚生产力委员会进行。

Safeguards investigation is conducted by the Treasurer referencing to the Productivity Commission in Australia.

与关税相比，非关税壁垒更加无形。因此，有越来越多的国家使用非关税壁垒来掩盖其贸易限制性活动。非关税壁垒包括配额、许可证、自愿出口限制和标准。诚然，主权国家有自己的权利保护自己的安全以及执行他们自己的法律，但相关措施亦应按照世贸组织的协定进行，而不能存在任意性或歧视性。世贸组织协定的目的亦在于约束监管机构。

Comparing to tariff, NTBs are more invisible therefore more and more countries refer to use NTBs to hide their trade-restrictive activities. Examples of NTBs are quotas, licenses, voluntary export restraint and standards. It is true that sovereign countries have their own rights to protect their own safety as well as enforce their own laws. However, such conducts should be pursuant to the WTO agreements and cannot be done in an arbitrary or discriminatory way. The aim is to regulate the regulator, namely the governments.

关贸总协定第20条规定了一般性例外，表明世贸组织成员有权采取必要措施保护其公共利益、人类和动物的生命以及贵金属等。因此，一个国家有权限制贸易，以保护其公共利益。此外，根据关贸总协定第21条，国家安全可以成为限制贸易的基础。

Article XX of the GATT sets up the general exceptions stating that WTO members are entitled to take necessary measure to protect their public morals, human and animal life, precious metals and so on. Therefore a country is entitled restrict trade in order to protect their public interest. Also, national security could be the ground for restricting trade according to Article XXI.

法规或标准也可能成为贸易限制的方式。各国有权根据其经济发展和自身需求，建立和执行对自己产品的监管和标准制度。但是，当这些规定被任意和有区别地设定时，它们可能成为保护本国生产者的工具。例如，如果澳大利亚颁布一项新法律，规定所有进口苹果应储存在4℃容器中并经过多次植物检疫，这将增加进口苹果的成本和价格。结果是出口商不再愿意或无法将苹果出口到澳大利亚市场，澳大利亚市场将由国内生产的苹果主导，并变得缺乏竞争力。因此，为了防止法规和标准成为限制贸易的方式，应对其进行监管。

Regulations or standards could also become trade restrictive. Countries are entitled to set up and enforce their own regulation and standard of products based on their economic development and their own needs. However, when such regulations are set arbitrarily and discriminatorily, they could become a tool for protecting its own producers. For example, if Australia impose a new law stating that all imported apples should be stored in 4℃ containers and go through several phytosanitary processes, it will increase the cost and price of imported apples. The result would be that exporters would not be willing or able to export apples to Australian market any more. The Australian market would be dominated by domestic produced apples and become uncompetitive. Therefore regulations and standards should be regulated should they can be prevented from being trade-restrictive.

技术法规、标准和标签的要求由WTO技术性贸易壁垒协议（TBT协议）规定，其中第2条第（1）款要求无论产品在何处生产，国家均应对所有产品平等对待。因此，最受欢迎的国民（MFN）和国民待遇（NT）原则均应适用。这些法规和标准也应该是必要的，而不应成为贸易的障碍（第2条第2款），并且相关措施必须协调、平等、公认以及透明。

Technical regulations, standards and labeling requirements are regulated by the WTO agreements on Technical Barriers to Trade (TBT Agreement). Article 2(1) requires that equal treatments should be imposed on all products, regardless of where it was produced. Therefore most-favorite national (MFN) and National treatment (NT) principles both apply. These regulations and standards should also be necessary and should not become obstacles to trade (Article 2(2)). The TBT Agreement also requires harmonization, equivalence and mutual recognition and transparency.

卫生和植物检疫措施受WTO“实施卫生和植物检疫措施协定”（SPS协定）的管制。虽然承认WTO成员有权保护其公共健康，但其第2条第2款规定所有SPS措施应基于充分的科学证据。与TBT措施类似，SPS措施也需要基于MFN和NT原则。此外，第5（1）条要求SPS措施应基于风险评估。

Sanitary and phytosanitary measures are regulated by the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement). While recognising WTO members have the rights to protect their public health, Article 2(2) states that all SPS measures should be based on sufficient scientific evidence. Similar as TBT measures, SPS measures also needs to be based on MFN and NT principles. Additionally, Article 5(1) requires that SPS measures should be based on risk assessments.

出口管制在海关以及澳大利亚其他政府机构的协助下管理。澳大利亚主要通过发放出口许可执照或证书来控制出口，这意味着出口主要通过限制而不是全面禁止来控制。

Export control is managed by the Customs with the assistance of other government agencies in Australia. Australia controls export mainly by granting export license or certificate which means that export is controlled mainly through restriction rather than comprehensive prohibition.

作为WTO成员，澳大利亚需要基于世贸组织的要求控制出口。首先，它应该根据MFN和NT原则以非歧视的方式进行。它应该只是以关税、税收或其他费用的形式出现（第11条）。第20条和第21条规定澳大利亚有权控制出口，以保护国家安全、公共卫生、公共道德等。在粮食短缺的情况下，也允许出口管制。

As a WTO member, Australia needs to control export based to WTO requirements. Firstly, it should be done in a non-discriminatorily way according to the MFN and NT principles. It should only be in the form of duties, taxes or other charges (Article XI). Article XX and XXI entitle Australia to control exportation to protect national security, public health, public morals, and so on. Export control is also permitted in the case of food shortages.

受出口管制的最常见项目是武器和相关技术，特别是大规模毁灭性武器（WMD）。武器和其他相关技术的扩散将对世界和平构成重大威胁。澳大利亚有义务根据联合国安理会决议和各种国际公约的规定，控制、限制和监测武器和相关技术的转让，如金伯利进程、核供应国组织和澳大利亚组织。

The most common items subject to export control are weapons and related technologies, especially weapons of mass destruction (WMD). The proliferation of weapons and other items would be significant threat to world peace. Australia is obligated to control, limit and monitor the transfer of weapons under the UN Security Council Resolutions and various international conventions such as the Kimberly Process, the Nuclear Suppliers Group and the Australia Group.

其他物品的出口，如危险废物、持久性有机污染物、某些危险化学品和杀虫剂、濒危物种、消耗臭氧物质、药物、文化遗产，根据各种国际公约承担的义务，在澳大利亚也会受到控制和限制。

The export of other items such as hazardous waste, persistent organic pollutants, certain hazardous chemicals and pesticides, endangered species, ozone-depleting substances, medicines, and cultural heritage goods would be also controlled and limited in Australia due to its obligation under various international conventions.

显而易见的是，如果一家公司只出口日用产品和服装，其出口能力不太可能受到出口管制的影响；另一方面，如果一家公司的主要业务是向阿富汗出口大规模杀伤性武器，则将被禁止。因此，公司的出口能力会受到出口管制的影响，应该取决于公司出口的是什么。它在出口未受控制的物品时，不会受到影响；当出口的物品受出口管制时，则将会受到影响。

It is obvious that if a company merely exports daily-used products and clothing, its export ability is unlikely to be affected by export control. On the other hand, if a company’s major business is to export WMD to Afghanistan, it would be prohibited to do so. Therefore how a company’s ability to export would be affected by export control should depend on what the company is exporting. It will not be affected when it is exporting un-controlled items and certainly will be affected when the item exported is subject to export control.

澳大利亚采用的出口管制办法不是为了限制贸易本身，而是旨在通过授予许可证或相关证书加强透明度。假设一家澳大利亚制药公司正在出口药品，因药品不被禁止出口但需要许可证，所以出口前该公司需申请许可证。但因为申请过程耗时且成本高昂，这将增加此类产品的成本，而该公司在生产药物之前不会获得许可证。如果许可证申请被拒绝并且无法出口此类药物，则公司将面临巨大损失。当海关（与其他政府机构一同）有权决定是否可以通过许可证出口物品时，一旦出口被禁止，公司将面临巨大损失的可能。这种监管方式会妨碍国际贸易。因此，澳大利亚政府应严格按照WTO和其他国际协议规定的义务控制出口。

The export control approach employed in Australia is not restricting trade per se but to strengthen the visibility and transparency by granting license or certificate. Suppose an Australian pharmaceutical manufacturing company is exporting medicine to foreign markets. Because medicine is not prohibited to export but requires license, it needs to apply for a license before export. But since the application process is time-consuming and likely to be costly, it would increase the cost of such products. And it is also obvious that the company will not receive a license before the medicine is produced. It would cause a huge loss if the license application is rejected and such medicine cannot be exported. When the Customs (together with other government agencies) has the right to decide whether an item can be exported by granting license, companies would face the potential of huge loss once the exportation is prohibited. Such a regulatory approach would hamper international trade. Therefore Australian government should control exportation strictly in accordance with its obligations under WTO and other international agreements.

本文列举了企业在澳大利亚进行国际交易时将面临的主要障碍。虽然一切都受法律约束，但在做出任何商业决策之前，企业必须了解进出口商品在澳大利亚受到监管的内容及方式。在思考澳大利亚国内法的同时，企业也应该知道该交易将如何在国际和国外市场受到监管，并在必要时寻求法律支援。

The main issues would be faced by a business while doing international transactions in Australia are addressed above. While everything is subject to law, it is important for a businessman to know what and how the imported or exported goods are regulated in Australia before making any business decisions. While Australian domestic laws are taken into account, the businessman should also know how the transaction is regulated internationally as well as in the foreign market. Legal assistance should be obtained when it is necessary.

与此同时，鉴于中澳自由贸易协定已于2015年12月20日生效，并在5年内将完成降税的税目比例提高至95%。对中国的贸易出口商而言，准确地把握降税及免税商品的范围，并有针对性地取得如原产地证明等相关凭证以获取税率优惠将尤为重要。

Meanwhile, as the China-Australia Free Trade Agreement will come into force at December 12th, 2018, tariff imposed on 95% China’s product will be reduced. It is important for Chinese exporter to understand the scope of tariff-reduced and tariff-free items, then apply for certain certificate, for example Certificate of Origin, to enjoy favourable tariff rates.

（作者：陈明杰）