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    Title: WTO資訊科技協定(ITA)之研究:科技發展下ITA產品範圍的爭議與解決
    Information technology agreement (ITA) of the WTO: Product coverage, dispute settlement and technological development
    Authors: 曾顯照
    Tseng, Hsien Chao
    Contributors: 林彩瑜
    Lin, Tsai Yu
    曾顯照
    Tseng, Hsien Chao
    Keywords: 資訊科技協定
    爭端解決
    關稅減讓
    關稅承諾
    維也納條約法公約
    同類產品
    產品範圍
    杜哈回合
    部門別自由化
    Date: 2008
    Issue Date: 2009-09-19 12:20:34 (UTC+8)
    Abstract: WTO「資訊科技協定」(ITA)於1996年底通過後成效彰顯,為多邊貿易體系部門別自由化方案之典範。然而當前快速的科技發展帶動新興資訊科技產品持續問世,以致該等產品究否屬於ITA通過當時所規範零關稅之產品範圍產生爭議,問題殊值深究。ITA生效以來首宗爭端解決個案即屬適例。按該案係我國、美國與日本於2008年間共同指控歐盟在機上盒、多功能事務機與液晶顯示器等三項資訊科技產品之課稅措施,違反WTO關稅減讓之規範。WTO爭端解決機制如何就科技發展實況解讀ITA產品範圍,對於ITA未來的執行成效具關鍵地位。
    有關前揭個案之WTO適法性研究,本文認為WCO/HS公約稅則歸列見解可為參據,另可依據維也納條約法公約(VCLT)第31條與32條之解釋規則,考量全部或是多數會員對於系爭產品關稅待遇的「共同意願」。具體而言,基於VCLT第31條揭示的「本文內容」、「目的與宗旨」、「上下文脈絡」、「後續實務措施」與「相關國際法規範」等,通盤考量解讀歐盟關稅減讓表意涵,倘據此解讀後仍舊模糊難定,則依據VCLT第32條揭示的「條約協定的相關準備工作」與「完成當時的情境」等為輔助判斷。
    鑑於此類爭議將演變為體制性問題,本文提出二項建議方案。第一,採行ITA委員會通知處理機制尋求通案解決,討論過程納入貨品貿易規範在其他領域敘及之「同類產品」的認定要素,基於創新產品變動並參照當前科技發展等市場實務進行考量,合理擴張ITA產品範圍。第二,爭取在當前杜哈回合談判通過相關部門別自由化方案擴大ITA產品範圍,建構零或低關稅的資訊科技產品貿易環境,其落實將有助於全球資訊科技產業之發展,亦可強化多邊貿易體系之整體運作。
    Information Technology Agreement (hereinafter ITA) has made significant contribution to the free trade in IT products since its conclusion at the end of 1996. It has been recognized as a successful model of sectorial trade liberalization in the WTO multilateral trading system. However, with the rapid advent of new technology, challenges arising from the determination of tariff treatment on newly innovated IT products become outstanding. Indeed, whether those innovated products are subject to the duty-free treatment of ITA merits intensive considerations. As demonstrated in the first dispute specifically on the prodcut coverage of ITA, where Taiwan, United States and Japan filed against the European Communities in 2008 for three IT products, i.e. set-top box, multi-functional office machine and LCD monitor, how the disptue settlement institutions respond to the applicability of the ITA in the context of techonogical develpment would be critical to the effectiveness of future ITA.
    In this study, the author argues that relevant factors to be taken into account by the panel adjudicating the ITA dispute include the tariff classification principle embodied in the Harmonized System Convention of the WCO, as well as the “common intention” of all or a great majority of ITA participants pursuant to Article 31 and 32 of the Vienna Convention on the Law of Treaties (VCLT). Specifically, an examination of the EC’s commitments under schedules of tariff concession by virtue of text (ordinary meaning), object and purpose, context, subsequent practice and relevant rules of international law as stipulated in Article 31 of the VCLT are of importance. Furthermore, looking at elements as to preparatory work and circumstances of the conclusion of the EC’s schedule in accordance with Article 32 of the VCLT is also relevant.
    On systemic issues, the author proposes two solutions. First, the inclusion of a new notification mechanism into the ITA Committee could be feasilbe. By adopting the concept of “like products” applicable to other fields of trade in goods, the ITA’s product coverage can be reasonably expanded on the basis of the modification of innovated products and advent of modern technology in the market. Second, achieving the consensus on sectorial liberalization of expanded IT products under on-going Doha Round would contribute to establish zero (or low) tariff environment for IT products, which would benefit not only to the global IT industry but also to the multilateral trading system as a whole.
    Reference: (一)中文書籍、專書論文、期刊論文與報導:(依比劃順序排列)
    1.工商時報,〈進出口稅則新版波及五類產品〉,2007年10月18日,A12版。
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    (二)英文專書、專書論文、期刊論文與報導:(依字母順序排列)
    1.Bhala, Raj, Modern GATT Law: A Treatise on the General Agreement on Tariffs and Trade, London, Sweet & Maxwell (2005).
    2.Chanda, Nayan, Bound Together, How Traders, Preachers, Adventurers and Warriors Shaped Globalization: From Camel Commerce to E-Commerce, Library of Congress (2007).
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    5.Gates, Bill, The Road Ahead, New York Viking (1995).
    6.Grosse Ruse-Khan, Henning M., “The Role of Chairman’s Statements in the WTO”, 41 Journal of World Trade (2007).
    7.Heller, Ron, “Introduction of the HS 2007 and its impact on the IT Sector”, WCO Tariff and Trade Affairs Directorate, ITA Symposium (2007).
    8.Hudec, Robert E., “Like Product”: The Differences in Meaning in GATT Articles I and III”, Regulatory Barriers and the Principle of Non-Discrimination in World Trade Law, University of Michigan Press (Thomas Cottier & Petros Mavroidis, eds. 2000).
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    19.Schuknecht, Ludger; Perez-Esteve, Rosa, A Quantitative Assessment of Electronic Commerce, Economic Research and Analysis Division of the WTO (September 1999).
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    (三)官方相關法律規定或判決資料:(依時間順序排列)
    1.財政部中華民國94年10月7日台財關字第0940105710號令。
    2.台北高等行政法院96年訴第2848號判決。
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    (四)WTO相關文件:(依時間順序排列)
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    21.“Japan – Tariff on Imports of Spruce, Pine, Fir Dimension Lumber”, BISD 36S/167, L/6470 (July 19, 1999).
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    26.“Communication from Hong Kong, China, Submission for the Non-Tariff Measures Work Programme”, G/IT/SPEC/Q2/6 (April 4, 2001).
    27.“Committee of Participants on the Expansion of Trade in Information Technology Products, Reply Received from the WCO Regarding Classification Issues”, G/IT/20 (January 14, 2002).
    28.“Communitation from the United States, Submission for the Non-Tariff Measures Work Program”, G/IT/SPEC/Q2/12 (May 1, 2002).
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    30.“Japan's International Cooperation on Information Technology (IT)”, WT/L/451 (May 1, 2002).
    31.“Communication from the United States, Non-Tariff Measures Work Program”, G/IT/SPEC/Q3/6 (October 16, 2002).
    32.“United States - Countervailing Duties on Certain Corrosion-Resistant Carbon Steel Flat Products from Germany - AB-2002-4 - Report of the Appellate Body”, WT/DS213/AB/R (November 28, 2002).
    33.“Committee of Participants on the Expansion of Trade in Information Technology Products - The Non-Tariff Measures Work Programme – Compilation of the Submissions by the Secretariat”, G/IT/SPEC/Q2/11/Rev.1 (April 14, 2003).
    34.“Committee of Participants on the Expansion of Trade in Information Technology Products, Informal Meeting of Customs Experts From ITA Participants to Discuss Classification Divergences 6-8 May 2002”, G/IT/14/Rev.1/Add.1 (April 15, 2003).
    35.“Work Programme on Electronic Commerce - Submission from the United States”, WT/GC/W/493 (April 16, 2003).
    36.“Work Programme on Electronic Commerce - Classification Issue - Submission from the European Communities”, WT/GC/W/497 (May 9, 2003).
    37.“Communication from Canada, Best Practices For EMC/EMI Related Conformity Assessment Procedures for IT Products”, G/IT/24 (February 16, 2004).
    38.“Committee of Participants on the Expansion of Trade in Information Technology Products - Best Practices for EMC/EMI Related Conformity Assessment Procedures”, G/IT/24 (February 16, 2004).
    39.“Doha Work Program: Decision Adopted by the General Council on 1 August 2004”, WT/L/579, (Aug. 2, 2004).
    40.“Committee of Participants on the Expansion of Trade in Information Technology Products - Classification Divergences: List V of G/IT/W/6/Rev.2 - Items Referred to the Formal Committee to be Addressed”, G/IT/W/11 (August 19, 2004).
    41.“Committee of Participants on the Expansion of Trade in Information Technology Products, Note by the Secretariat: Classification Divergergences”, G/IT/W/6/Rev.3 (December 20, 2004).
    42.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 24 February 2005”, G/IT/M/42 (April 15, 2005).
    43.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meetings of 4 and 28 June 2004”, G/IT/M/39 (April 15, 2005)
    44.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 3 December 2004”, G/IT/M/41 (April 15, 2005)
    45.Appellate Body Report, “European Communities – Custom Classification of Frozen Boneless Chicken Cuts”, WT/DS269, 286/AB/R (September 2, 2005).
    46.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 25 May 2005”, G/IT/M/43 (September 6, 2005)
    47.“European Communities - Customs Classification of Frozen Boneless Chicken Cuts - AB-2005-5 - Report of the Appellate Body”, WT/DS269/AB/R, WT/DS/286/AB/RWTO (September 12, 2005)
    48.“Technical Note on the Accession Process - Note by the Secretariat”, WT/ACC/10/Rev.3 (November 28, 2005).
    49.“Committee of Participants on the Expansion of Trade in Information Technology Products - Minutes of the Meeting of 20 October 2005”, G/IT/M/44 (February 17, 2006)
    50.WTO Secretariat, “An Introduction to the General Agreement on Trade in Services” (March 29, 2006).
    51.“Communication from the United States, Coverage for Information Technology Products Under the ITA”, G/IT/W/21 (July 24, 2006).
    52.“Communication from the United States, Coverage for Information Technology Products Under the ITA”, G/IT/W23 (October 23, 2006)
    53.“Communication from the United States, Coverage for Information Technology Products under the Information Technology Agreement”, G/IT/W/26 (January 12, 2007).
    54.“Committee of Participants on the Expansion of Trade in Information Technology Products - Classification of Set Top Boxes - Communication from the World Customs Organization: Classification of Set Top Boxes”, G/IT/26/Add.2 (March 19, 2007).
    55.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 31 October 2006”, G/IT/M/47 (March 27, 2007).
    56.“Committee of Participants on the Expansion of Trade in Information Technology Products - HS2007 Amendments in Relation to ITA Products and a Model List in HS2007 – Technical Note by the Secretariat”, JOB(07)/96 (June 25, 2007).
    57.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 29 March 2007”, G/IT/M/48 (November 2, 2007).
    58.“Negotiating Group on Market Access - Draft Modalities for Non-Agricultural Market Access”, TN/MA/W/103 (Feb. 8, 2008).
    59.“Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 6 November 2007”, G/IT/M/49 (May 26, 2008).
    60.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by the United States”, G/L/851, WT/DS/375/1 (June 2, 2008).
    61.“European Communities and its Member States - Tariff Treatment of Certain Information Technology Products - Request for Consultations by Japan”, WT/DS/376/1, G/L/852 (June 2, 2008).
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    68.“European Economic Community – Payments and Subsidies Paid to Processors and Producers of Oilseeds and Related Animal-Feed Proteins (EEC – Oilseeds)”, B.I.S.D. (37th Supp.) 86.
    69.“United States – Measures Affecting Alcoholic and Malt Beverages”, WT/DS23/R and BISD 39S/206.
    Description: 碩士
    國立政治大學
    法學院碩士在職專班
    95961227
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095961227
    Data Type: thesis
    Appears in Collections:[法學院碩士在職專班] 學位論文

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