3431/91 is inconsistent with Article III:2, first sentence, of the GATT 1994 2235/96 is inconsistent with Argentina’s obligations under Article X:3(a) of the GATT 1994 2235/96 is inconsistent with Argentina’s obligations under Article XI:1 of the GATT 1994

it has not been proved that Resolution (ANA) No.

On 19 December 2000, the panel report was circulated to Members.

On 31 January 2000, the panel was composed. At its meeting on 16 June 1999, the DSB deferred the establishment of a panel.įurther to a second request to establish a panel by the European Communities, the DSB established a panel at its meeting on 26 July 1999. On, the European Communities requested the establishment of a panel. The European Communities also claimed that the “additional value added tax” of 9 per cent on imports of products into Argentina and the “advance turnover tax” of 3 per cent based on the price of imported goods imposed on operators when importing goods into Argentina are in violation of Article III:2 of the GATT 1994 (which prohibits tax discrimination of foreign products which are like, directly competitive or substitutable to domestic products). The European Communities alleged that the de facto export prohibition on raw and semi-tanned bovine hides (which is implemented in part through the authorization granted by the Argentinian authorities to the Argentinian tanning industry to participate in customs control procedures of hides before export) is in violation of GATT Articles XI:1 (which outlaws de jure export prohibitions and measures of equivalent effect) and X:3(a) (which requires uniform and impartial administration of laws and regulations) to the extent that personnel of the Argentinian Chamber for the tanning industry are authorized to assist Argentinian customs authorities. On 24 December 1998, the European Communities requested consultations with Argentina concerning certain measures taken by Argentina on the export of bovine hides and the import of finished leather. Back to top Summary of the dispute to date

Bovine hides