Discussions On The Relationship Between "Ordinary Customs Duty" And "Internal Charge" Of WTO Laws

This dissertation dedicates efforts in analyses of relationship between"ordinary customs duty"and"internal charge"of WTO laws in all dimensions, on the basis of research on traditional theories about"ordinary customs duty"and"internal charge", and on the example of the case of China– Measures Affecting Imports of Automobile Parts.The first chapter starts from the introduction of the source and development of the two charges,and attach importance on the usual definition and characteristics of the two charges in laws( not the WTO laws )respectively.The second chapter explores definitions of the two charges in legal system of WTO before the case of China– Measures Affecting Imports of Automobile Parts,and concludes its several characteristics which distinct them from the usual definitions.The third and fourth chapters further unveil the new development of the WTO laws on this issue,and conclude that"precise and strict temporal connotation"and"internal factor"are essential attributes of the two charges in WTO laws and key elements to separate the two charges. All these discoveries are made by studies on relevant judicial interpretation from the Panel and the Appeal Body of the case of China– Measures Affecting Imports of Automobile Parts.The last chapter compares"ordinary customs duty"with"internal charge", and make a judging standard to distinct the two taxes from each other. In addition, three judging standards in practice on"ordinary customs duty"and"internal charge"are pointed out on the basis of analyses as narrated above.