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    题名: 貿易便捷化協定之特殊且差別待遇條款之分析
    A Study of Special and Different Treatment Provision in Trade Facilitation Agreement
    作者: 林幸儒
    Lin, Hsing-Ju
    贡献者: 薛景文
    Hsueh, Ching-Wen
    林幸儒
    Lin, Hsing-Ju
    关键词: 貿易便捷化協定
    特殊且差別待遇條款
    技術援助與能力建構
    類別制度
    Trade Facilitation Agreement
    Special and Differential Treatment
    Technical Assistance and Capacity Building
    Category System
    日期: 2021
    上传时间: 2021-03-02 14:17:38 (UTC+8)
    摘要: 在世界貿易體系中，為使開發中國家及低度開發國家（Least Developed Countries, LDCs）得以與世界貿易體系接軌，不論GATT亦或是烏拉圭回合中所簽訂之WTO涵括協定，均設有特殊且差別待遇條款（Special and Differential Treatment, S&DT）。然而S&DT卻有其困境及缺陷，如因過渡期過短而無法發揮實際效用、制度無法因國制宜缺乏靈活性、技術援助或能力建構（Technical Assistance and Capacity. Building, TACB）之規範不具有強制性。對此，WTO在2017年生效之貿易便捷化協定（Trade Facilitation Agreement, TFA），制定了一套不同於過往之S&DT條款，本文將針對TFA之S&DT進行分析，探究形成原因、是否解決過往問題及是否衍生出新問題。
    TFA歷經20年之討論、談判過程，為使開發中國家及LDCs同意開始進入談判，已開發國家首先同意將制定出一套有別於過往，可以因國制宜之S&DT，亦即類別制度，根據此制度開發中國家和LDCs在適用TFA之實體規範時，得自行評估後將義務分類為A、B或C，而根據不同類別將適用不同之過渡期或TACB規範。此外，為使開發中國家及LDCs期望能更靈活運用S&DT之訴求，亦設有多款延長過渡期之規範，使制度更具靈活性。為使開發中國家及LDCs同意TFA具有強制力，則設有優惠期規範，使開發中國家及低度開發在過渡期結束後仍有優惠期之適用而不會立即被訴諸爭端解決機制。 TACB方面，雖仍未如開發中國家及LDCs所願使條款有強制性，但提供開發中國家及LDCs之TACB為其履行承諾之條件，惟有在開發中國家及LDCs獲得TACB並具有執行能力始需履行TFA之承諾。
    本文分析後認為TFA之S&DT確實有望解決S&DT所面臨之困境，如類別制度有望解決S&DT過往一體適用之問題；其次，多款過渡期延長規範及優惠期之設置，亦可解決過渡期無法發揮實際效用之問題；將提供開發中國家及LDCs之TACB為其履行承諾之條件，將有可能使已開發國家為達成貿易便捷化以便降低貿易成本，而同意提供TACB。然而，TFA之S&DT有望也可能帶來新的問題，如過渡期可以依開發中國家或LDCs之自行評估而不斷的延長，及優惠期之設置，將可能帶來履約之不確定性及適用爭端解決機制上的不確定性；因國制宜之S&DT，將讓爭端解決小組及上訴機構之判決失去先例價值，使每案均需個案判決，造成爭端解決機制之延誤； 因TACB不具有強制力，已開發國家仍可能不願提供TACB，此外，若已開發國家已提供TACB，但開發中國家或LDCs仍表示不具備執行能力而拒絕履約時，亦會無法履約之責任歸屬問題。
    TFA之S&DT雖有其隱憂存在，但這些隱憂是否真的將造成新的衝突，都仍需要時間來進行解答、證明。若隱憂得以成功解決，則TFA之S&DT將成為未來WTO協定之典範。但不論如何，TFA所制定出新穎的S&DT，均代表WTO成員願意一起致力於解決開發中國家及LDCs問題，並為WTO及其成員為S&DT開創了新格局的里程碑。
    For today’s world trading system, in order to enable developing countries and least developed countries (LDCs) to have the opportunity to integrate with the world trading system, no matter GATT or the WTO coverage agreements signed in the Uruguay Round, special and differential treatment (S&DT). Nevertheless, S&DT would face difficulties and contain shortcomings, such as the inability to exert practical effects due to the short transition period, the lack of flexibility due to the inability of the system to change from country to country, and the technical assistance and capacity building (TACB) specifications are not mandatory. Based on this, the WTO`s Trade Facilitation Agreement (TFA) entered into force in 2017, and then formulated a set of S&DT clauses that are different from the past. This research would perform analysis on the S&DT of TFA to further explore the reasons for its formation, whether past problems have been solved, and whether new problems have arisen.
    After 20 years of discussion and negotiation, in order for TFA to allow developing countries and LDCs to agree to enter into negotiations, developed countries have first agreed to formulate a set of S&DT that is different from the past and can change from country to country, that is, a category system. According to this system, developing countries and LDCs can classify their obligations as A, B or C after self-assessment when applying the substantive regulations of TFA, and then different transitional periods or TACB regulations would be applied according to different categories. In addition, in order to meet the needs of developing countries and LDCs who expect to be able to use S&DT more flexibly, there would also be a number of regulations to extend the transition period to make the system more usable. As for making developing countries and LDCs agree that TFA is compulsory, there is a grace period specification so that developing countries and LDCs would still apply the grace period after the transition period ends without being immediately resorted to the dispute settlement mechanism. Regarding for TACB, although it is still not as compulsory as the developing countries and LDCs desire, However, TACBs that provide developing countries and LDCs are conditions for fulfilling their commitments. Only when developing countries and LDCs obtain TACB and have the ability to execute, they need to fulfill TFA`s commitments.
    After the analysis of this research, it is believed that S&DT of TFA may indeed solve the dilemma faced by S&DT. For example, the category system may solve the problem of the integrated application of S&DT in the past. Secondly, the establishment of multiple transitional period extension regulations and grace period can also solve the problem that the transitional period cannot be effective. TACB, which would provide developing countries and LDCs, has to fulfill the promised conditions, and it is possible that developed countries may agree to provide TACB in order to achieve trade facilitation in order to reduce trade costs. However, TFA`s S&DT may also create new problems, such as the transition period that can be continuously extended based on the self-assessment of developing countries or LDCs. Or, the setting of the grace period may cause uncertainty in the performance of the contract and uncertainty in the application of the dispute settlement mechanism. In addition, S&DT adapted to national conditions would make the decisions of the Dispute Settlement Panel and the Appellate Body lose the value of precedent, making each case require a case-by-case judgment, causing delays in the dispute settlement mechanism. Knowing that TACB is not compulsory, developed countries may still be unwilling to provide TACB. Besides, if the developed country has already provided TACB, but the developing country or LDCs still refuses to perform the contract because they still do not have the ability to perform, the problem of attribution of responsibility for the failure to perform the contract would also occur.
    Although there are still related worries in TFA`s S&DT, whether these worries and concerns would really cause new conflicts still needs time to answer or prove. If worries and concerns are successfully resolved, TFA`s S&DT would become a model for future WTO agreements. However, in any case, the novel S&DT developed by TFA represents that WTO members are willing to devote themselves to solving the problems of developing countries and LDCs, and it is a milestone for the WTO and its members to establish a new pattern for S&DT.
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    其他機構文件
    Andras Lakatos, Challenges for Implementing the Trade Facilitation Agreement, INTERNATIONAL TRADE AND ECONOMICS SERIES, 4-5, https://www.tradeeconomics.com/wp-content/uploads/2019/07/Challenges-for-implementing-the-trade-facilitation-agreement-min.pdf (last visited Dec. 25, 2020).
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    Kiichiro Fukasaku, Special and Differential Treatment for Developing Countries : Does It Help Those Who Help Themselves?, UNITED NATIONS UNIVERSITY, No. 197, https://www.wider.unu.edu/sites/default/files/wp197.pdf (last visited Oct. 19, 2020).
    Lisa Gregorsson, A Legal Analysis of the New WTO Agreement on Trade Facilitation–With a focus on developing countries, at 16-17,STOCKHOLM UNIVERSITY, www.diva-portal.org/smash/get/diva2:797997/FULLTEXT01.pdf (last visited May 15, 2018 ).
    Manuela Tortora, Special and Differential Treatment and Development Issues in the Multilateral Trade Negotiations: The Skeleon in the Closet 8, UNCTAD, http://atdforum.org/IMG/doc/S_Dmt-Feb03.doc (last visited Oct. 19, 2020).
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    Reflections on a Future Trade Facilitation Agreement: Implementation of WTO Obligations - A Comparison of Existing WTO Provisions, UNCTAD,14-15 (Feb. 2010), http://unctad.org/en/PublicationsLibrary/dtltlb20102_en.pdf (last visited Oct. 19, 2020).
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    網誌網路
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    描述: 碩士
    國立政治大學
    國際經營與貿易學系
    106351042
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106351042
    数据类型: thesis
    DOI: 10.6814/NCCU202100337
    显示于类别:[國際經營與貿易學系 ] 學位論文

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