Acordo sobre Medidas de Investimentos Relacionadas ao Comércio

Transcrição

1 ESCOLA DE ECONOMIA DE SÃO PAULO DA FUNDAÇÃO GETULIO VARGAS CENTRO DO COMÉRCIO GLOBAL E INVESTIMENTO Coordenadora: Vera Thorstensen OS ACORDOS DA OMC COMO INTERPRETADOS PELO ÓRGÃO DE SOLUÇÃO DE CONTROVÉRSIAS: Efeitos na aplicação das regras do comércio internacional Acordo sobre Medidas de Investimentos Relacionadas ao Comércio Coordenador Welber Barral Autores Bruno Guandalini Carolina Pancotto Bohrer João Otavio Benevides Demasi Leandro Rocha de Araujo Paula Christine Schlee Renata Vargas Amaral Welber Barral

2 INTRODUÇÃO Análise do texto de lei do Acordo sobre Medidas de Investimento Relacionadas ao Comércio e da jurisprudência consolidada pelo Órgão de Solução de Controvérsias (DSB) da OMC. ACORDO SOBRE MEDIDAS DE INVESTIMENTO RELACIONADAS AO COMÉRCIO IA. Texto do Preâmbulo em Inglês Members, PREÂMBULO Considering that Ministers agreed in the Punta del Este Declaration that Following an examination of the operation of GATT Articles related to the trade restrictive and distorting effects of investment measures, negotiations should elaborate, as appropriate, further provisions that may be necessary to avoid such adverse effects on trade ; Desiring to promote the expansion and progressive liberalisation of world trade and to facilitate investment across international frontiers so as to increase the economic growth of all trading partners, particularly developing country Members, while ensuring free competition; Taking into account the particular trade, development and financial needs of developing country Members, particularly those of the least-developed country Members; Recognizing that certain investment measures can cause trade-restrictive and distorting effects; Hereby agree as follows: IB. Texto do Preâmbulo em Português Os Membros, Considerando que os Ministros acordaram em Punta Del Este que em seguida a um exame da operação dos Artigos do GATT relacionados com medidas de investimento com efeitos restritivos e distorcivos sobre o comércio, as negociações deveriam elaborar, conforme adequado, novas medidas que possam ser necessárias para evitar esses efeitos adversos sobre o comércio ; Desejando promover a expansão e a liberalização progressiva do comércio mundial e facilitar o investimento através das fronteiras internacionais, a fim de aumentar o crescimento econômico de todos os parceiros comerciais, em particular dos países em desenvolvimento, garantindo ao mesmo tempo a livre competição; Levando em conta a especial necessidade comercial, de desenvolvimento e financeira dos Membros em desenvolvimento, em particular aquelas dos Membros de menor desenvolvimento relativo;

3 Reconhecendo que certas medidas de investimento podem causar efeitos restritivos e distorcivos ao comércio; Acordam o seguinte: Nada a observar. II. Interpretação e Aplicação do Preâmbulo O Preâmbulo não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC. Artigo 1 Leandro Rocha Araújo IA. Texto do Artigo em Inglês Article 1 Coverage This Agreement applies to investment measures related to trade in goods only (referred to in this Agreement as TRIMs ). IB. Texto do Artigo em Português Artigo 1 Alcance O presente Acordo se aplica somente a medidas de investimento relacionadas ao comércio de bens (referidas no Acordo como TRIMS ). Nada a observar. II. Interpretação e Aplicação do Artigo 1 O Artigo 1 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC.

4 Artigo 2 Paula Christine Schlee Bruno Guandalini IA. Texto do Artigo em Inglês Article 2 National Treatment and Quantitative Restrictions 2.1 Without prejudice to other rights and obligations under GATT 1994, no Member shall apply any TRIM that is inconsistent with the provisions of Article III or Article XI of GATT An illustrative list of TRIMs that are inconsistent with the obligation of national treatment provided for in paragraph 4 of Article III of GATT 1994 and the obligation of general elimination of quantitative restrictions provided for in paragraph 1 of Article XI of GATT 1994 is contained in the Annex to this Agreement. IB. Texto do Artigo em Português (Decreto de 30 de dezembro de 1994) Artigo 2 Tratamento Nacional e Restrições Quantitativas 2.1 Sem prejuízo de outros direitos e obrigações sob o GATT 1994, nenhum Membro aplicará qualquer TRIM incompatível com as disposições do Artigo III ou do Artigo XI do GATT Uma lista ilustrativa de TRIMs incompatíveis com a obrigação de tratamento nacional prevista no parágrafo 4 do Artigo III do GATT1994 e com a obrigação de eliminação geral de restrições quantitativas prevista no parágrafo 1 do Artigo XI e do GATT 1994 se encontra no Anexo ao presente Acordo. Nada a observar II. Interpretação e Aplicação do Artigo 2 1. Aspectos Gerais a) Relação do Acordo TRIMS com o GATT Vários Painéis deixaram de analisar os pedidos de violação do Artigo 2 do Acordo TRIMS, por tratarse de uma disposição específica do GATT. Tendo encontrado violação da norma geral, não seria necessário buscar violação da norma especial. Relatório do Painel no litígio European Communities - Regime for the Importation, Sale and Distribution of Bananas (EC - Bananas), Demandantes: Equador, Guatemala, Honduras, México e EUA, WT/DS27/R, paras e

5 Para Proceeding on the assumption that the operator category rules are inconsistent with the requirements of Article III:4, the Complainants allege that the conditions for operator B eligibility and the 30 per cent tariff quota allocation for Category B operators are inconsistent with Article 2.1 of the TRIMs Agreement. The fact that the allocation of 30 per cent of the licences required for the importation of third-country bananas is contingent upon the marketing of EC (and traditional ACP) bananas amounts, in the view of the Complainants, to a purchasing requirement which falls within the first category of the Illustrative List in the Annex to the TRIMs Agreement of those trade-related investment measures which are inconsistent with Article III:4 of GATT. Para In considering these arguments, we first examine the relationship of the TRIMs Agreement to the provisions of GATT. We note that with the exception of its transition provisions (1) the TRIMs Agreement essentially interprets and clarifies the provisions of Article III (and also Article XI) where trade-related investment measures are concerned. Thus the TRIMs Agreement does not add to or subtract from those GATT obligations, although it clarifies that Article III:4 may cover investment-related matters. Para We emphasize that in view of the importance of the TRIMs Agreement in the framework of the agreements covered by the WTO, we have examined the claims and legal arguments advanced by the parties under the TRIMs Agreement carefully. However, for the reasons stated in the previous paragraph, we do not consider it necessary to make a specific ruling under the TRIMs Agreement with respect to the eligibility criteria for the different categories of operators and the allocation of certain percentages of import licences based on operator categories. On the one hand, a finding that the measure in question would not be considered a trade-related investment measure for the purposes of the TRIMs Agreement would not affect our findings in respect of Article III:4 since the scope of that provision is not limited to TRIMs and, on the other hand, steps taken to bring EC licensing procedures into conformity with Article III:4 would also eliminate the alleged nonconformity with obligations under the TRIMs Agreement. Para Therefore, we do not consider it necessary to make a specific ruling under the TRIMs Agreement with respect to the allocation to Category B operators of 30 per cent of the licences allowing the importation of third-country and non-traditional ACP bananas at in-quota tariff rates. Footnote 1: We have already dismissed the Complainants' claim under the transition provisions of Article 5 of the TRIMs Agreement because Article 5 was not listed in the request for the establishment of the Panel as required by Article 6.2 of the DSU, see para. 7. Relatório do Painel no litígio Canada - Certain Measures Affecting the Automotive Industry (Canada - Autos), Demandantes: União Europeia e Japão, WT/DS139/R e WT/DS142/R, paras , e Para In light of the finding in the preceding paragraph, we do not consider it necessary to make a specific ruling on whether the CVA requirements provided for in the MVTO 1998 and the SROs are inconsistent with Article 2.1 of the TRIMs Agreement. We believe that the Panel's reasoning in EC Bananas III as to why it did not make a finding under the TRIMs Agreement after it had found that certain aspects of the EC' licensing procedures were inconsistent with Article III:4 of the GATT also applies to the present case. (2) Thus, on the one hand, a finding in the present case that the CVA requirements are not trade-related investment measures for the purposes of the TRIMs Agreement would not affect our finding in respect of the inconsistency of these requirements with Article III:4 of the GATT since the scope of that provision is not limited to trade-related investment measures. On the other hand, steps taken by Canada to bring these measures into conformity with

6 Article III:4 would also eliminate the alleged inconsistency with obligations under the TRIMs Agreement. Para For reasons explained in paragraph 0, we do not consider it necessary to make a finding on whether these conditions are inconsistent with Article 2.1 of the TRIMs Agreement. Para In light of the foregoing considerations, we find that the European Communities has failed to demonstrate that, by applying ratio requirements under the MVTO 1998 and the SROs as one of the conditions determining the eligibility of duty-free importation of motor vehicles, Canada is according to motor vehicles imported duty free less favourable treatment with respect to their internal sale than to like domestic motor vehicles. The claim of the European Communities regarding the inconsistency of the ratio requirements with Article III:4 must therefore be rejected. Because of this finding with respect to the claim of the European Communities regarding the consistency of the ratio requirements with Article III:4 of the GATT, we must also reject the claim of the European Communities that these requirements are inconsistent with Article 2.1 of the TRIMs Agreement. We note in this regard that the European Communities claims that these ratio requirements are traderelated investment measures which are inconsistent with Article 2.1 of the TRIMs Agreement because they violate Article III:4 of the GATT. Footnote 2: Panel Report on EC Bananas III (ECU), supra note, para Relatório do Painel no litígio India - Measures Affecting the Automotive Sector (India - Autos), Demandantes: EUA e União Européia, WT/DS146/R, WT/DS175/R, WT/DS146/R/AB e WT/DS175/R/AB, paras Para Both complainants argue that the indigenization and neutralization conditions are in violation of Article 2 of the TRIMs Agreement, which prohibits the use of trade-related investment measures inconsistent with Articles III or XI of GATT Para However, having found that these measures are respectively in violation of Articles III:4 and XI:1 of the GATT, the Panel applies the principle of judicial economy and finds that it is not necessary to consider separately whether they are also inconsistent with the provisions of the TRIMs Agreement. Relatório do Painel no litígio Canada - Measures Relating to Exports of Wheat and Treatment of Imported Grain (Canada - Wheat Exports and Grain), Demandante: EUA, WT/DS276/R, paras e Para Given the Panel's conclusions above with respect to the US claim that Section 57(c) of the Canada Grain Act, Section 56(1) of the Canada Grain Regulations and Sections 150(1) and 150(2) of the Canada Transportation Act, taken together, are inconsistent with Article III:4 of the GATT 1994, the Panel has decided to exercise judicial economy with respect to the claim that these measures are also in violation of Article 2 of the TRIMs Agreement. Accordingly, the Panel will not examine the US claims under Article 2 of the TRIMs Agreement in respect of these measures. Para The Panel recalls its previous findings at paragraph above that the United States has not established that foreign grain cannot benefit from Section 87 of the Canada Grain Act and that, therefore, the United States has not established that Section 87 is inconsistent with Article III:4 of the GATT In view of these findings, it is clear that, even if Section 87 could be considered an investment measure related to trade in goods within the meaning of the TRIMs Agreement, the United States has not established that Section 87 is, as such, inconsistent with Article 2.1 of the TRIMs

7 Agreement. Moreover, since the United States has not established that Section 87 of the Canada Grain Act legally precludes producers of foreign grain or foreign producers of grain from gaining access to producer railway cars, the United States has also failed to establish that Section 87 requires the use by an enterprise of products of domestic origin or from any domestic source within the meaning of paragraph 1(a) of the Annex to the TRIMs Agreement. Para Accordingly, the Panel dismisses the United States' claim that Section 87 of the Canada Grain Act is, as such, inconsistent with Article 2 of the TRIMs Agreement. Relatório do Painel no litígio Turkey - Measures Affecting the Importation of Rice (Turkey - Rice), Demandante: EUA, WT/DS 334/R, paras Para At a late stage in the proceedings, when under the Panel's working procedures parties were invited to comment on each other's responses to questions after the second substantive meeting, the United States suggested that, if the Panel [found] that Turkey has breached Article III:4 of the GATT 1994 by instituting a domestic purchase requirement, it need not make a finding under Article 2.1 and paragraph 1(a) of Annex 1 of the TRIMs Agreement. Para The Panel has already determined that the domestic purchase requirement was inconsistent with Article III:4 of the GATT Since the United States suggested that, if the Panel were to make such a finding, it need not make an additional finding under Article 2.1 and paragraph 1(a) of Annex to the TRIMs Agreement, the Panel will not address this claim. Relatório do Painel no litígio China - Imports of Automobile Parts (China - Auto Parts), Demandantes: União Europeia, EUA e Canadá, WT/DS339/R, WT/DS340/R e WT/DS342/R, para Para We recall our findings above at paragraph that China has acted inconsistently with Article III:4 of the GATT We consider that these findings are sufficient for the resolution of the dispute brought before us by the complainants. Consistent with previous panels which have faced similar claims, in particular those on Canada Autos and India Autos (3), we also take the view that bringing the measures into conformity with China's obligations pursuant to our findings under Article III:4 of GATT 1994 would also remove any inconsistency of those measures with the TRIMs Agreement. We therefore exercise judicial economy in respect of the complainants' claims under the TRIMs Agreement. Footnote 3: Panel Report on Canada Autos, para and Panel Report on India Autos, para b) Relação entre o Acordo TRIMS e o GATT Tendo encontrado violação do acordo mais específico, não seria necessário buscar analisar a violação da norma mais geral. Relatório do Painel no litígio Indonesia - Certain Measures Affecting the Automobile Industry (Indonesia - Autos), Demandantes: União Européia, Japão e EUA, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, paras e Para In this regard, we note first that on its face the TRIMs Agreement is a fully fledged agreement in the WTO system. The TRIMs Agreement is not an Understanding to GATT 1994, unlike the six Understandings which form part of the GATT The TRIMs Agreement and Article III:4 prohibit local content requirements that are TRIMs and therefore can be said to cover the same

8 subject matter. But when the TRIMs Agreement refers to the provisions of Article III, it refers to the substantive aspects of Article III; that is to say, conceptually, it is the ten paragraphs of Article III that are referred to in Article 2.1 of the TRIMs Agreement, and not the application of Article III in the WTO context as such. Thus if Article III is not applicable for any reason not related to the disciplines of Article III itself, the provisions of Article III remain applicable for the purpose of the TRIMs Agreement. This view is reinforced by the fact that Article 3 of the TRIMs Agreement contains a distinct and explicit reference to the general exceptions to GATT. If the purpose of the TRIMs Agreement were to refer to Article III as applied in the light of other (non Article III) GATT rules, there would be no need to refer to such general exceptions. Para Moreover, it has to be recognized that the TRIMs Agreement, in addition to interpreting and clarifying the provisions of Article III where trade-related investment measures are concerned, has introduced special transitional provisions including notification requirements. This reinforces the conclusion that the TRIMs Agreement has an autonomous legal existence, independent from that of Article III. Consequently, since the TRIMs Agreement and Article III remain two legally distinct and independent sets of provisions of the WTO Agreement, we find that even if either of the two sets of provisions were not applicable the other one would remain applicable. And to the extent that complainants have raised separate and distinct claims under Article III:4 of GATT and the TRIMs Agreement, each claim must be addressed separately. Para As to which claims, those under Article III:4 of GATT or Article 2 of the TRIMs Agreement, to examine first, we consider that we should first examine the claims under the TRIMs Agreement since the TRIMs Agreement is more specific than Article III:4 as far as the claims under consideration are concerned. A similar issue was presented in Bananas III, where the Appellate Body discussed the relationship between Article X of GATT and Article 1.3 of the Licensing Agreement and concluded that the Licensing Agreement being more specific it should have been applied first. This is also in line with the approach of the panel and the Appellate Body in the Hormones dispute, where the measure at issue was examined first under the SPS Agreement since the measure was alleged to be an SPS measure. Para The complainants have claimed that the local content requirements under examination, and which we find are inconsistent with the TRIMs Agreement, also violate the provisions of Article III:4 of GATT. Under the principle of judicial economy, a panel only has to address the claims that must be addressed to resolve a dispute or which may help a losing party in bringing its measures into conformity with the WTO Agreement. The local content requirement aspects of the measures at issue have been addressed pursuant to the claims of the complainants under the TRIMs Agreement. We consider therefore that action to remedy the inconsistencies that we have found with Indonesia s obligations under the TRIMs Agreement would necessarily remedy any inconsistency that we might find with the provisions of Article III:4 of GATT. We recall our conclusion that non applicability of Article III would not affect as such the application of the TRIMs Agreement. We consider therefore that we do not have to address the claims under Article III:4, nor any claim of conflict between Article III:4 of GATT and the provisions of the SCM Agreement. c) Forma de aplicação do Acordo TRIMS O relatório a seguir especifica que apenas um Painel demonstrou os passos a serem seguidos para a aplicação do Acordo TRIMS, indicando, inicialmente, o que são investment measures e, em seguida, verificando sua inconsistência com o Acordo TRIMS.

9 Relatório do Painel no litígio Indonesia - Certain Measures Affecting the Automobile Industry (Indonesia Autos), Demandantes: União Européia, Japão e EUA, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, para Para ( ) By its terms, Article 2.1 requires two elements to be shown to establish a violation thereof: first, the existence of a TRIM; second, that TRIM is inconsistent with Article III or Article XI of GATT. d) Definição de investment measures O Painel conclui que para que uma medida de investimento possa ser considerada sob os aspectos do Artigo 2 do Acordo TRIMS, deve ser, inicialmente, verificada a sua existência. Relatório do Painel no litígio Indonesia - Certain Measures Affecting the Automobile Industry (Indonesia - Autos), Demandantes: União Européia, Japão e EUA, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, paras , Para We note that the use of the broad term investment measures indicates that the TRIMs Agreement is not limited to measures taken specifically in regard to foreign investment. Contrary to India s argument, we find that nothing in the TRIMs Agreement suggests that the nationality of the ownership of enterprises subject to a particular measure is an element in deciding whether that measure is covered by the Agreement. We therefore find without textual support in the TRIMs Agreement the argument that since the TRIMs Agreement is basically designed to govern and provide a level playing field for foreign investment, measures relating to internal taxes or subsides cannot be construed to be a trade-related investment measure. We recall in this context that internal tax advantages or subsidies are only one of many types of advantages which may be tied to a local content requirement which is a principal focus of the TRIMs Agreement. The TRIMs Agreement is not concerned with subsidies and internal taxes as such but rather with local content requirements, compliance with which may be encouraged through providing any type of advantage. Nor, in any case, do we see why an internal measure would necessarily not govern the treatment of foreign investment. Para On the basis of our reading of these measures applied by Indonesia under the 1993 and the 1996 car programs, which have investment objectives and investment features and which refer to investment programs, we find that these measures are aimed at encouraging the development of a local manufacturing capability for finished motor vehicles and parts and components in Indonesia. Inherent to this objective is that these measures necessarily have a significant impact on investment in these sectors. For this reason, we consider that these measures fall within any reasonable interpretation of the term investment measures. We do not intend to provide an overall definition of what constitutes an investment measure. We emphasize that our characterization of the measures as investment measures is based on an examination of the manner in which the measures at issue in this case relate to investment. There may be other measures which qualify as investment measures within the meaning of the TRIMs Agreement because they relate to investment in a different manner. Para With respect to the arguments of Indonesia that the measures at issue are not investment measures because the Indonesian Government does not regard the programs as investment programs and because the measures have not been adopted by the authorities responsible for investment policy, we believe that there is nothing in the text of the TRIMs Agreement to suggest that a measure is not an investment measure simply on the grounds that a Member does not characterize the measure as such, or on the grounds that the measure is not explicitly adopted as an investment regulation. In any event,

10 we note that some of the regulations and decisions adopted pursuant to these car programs were adopted by investment bodies. e) Quando medidas adotadas por um governo são trade-related O Painel aponta para a relevância da verificação da natureza das medidas. No seu entendimento, se as medidas detiverem conteúdo local serão, necessariamente, relacionadas ao comércio. Relatório do Painel no litígio Indonesia - Certain Measures Aaffecting the Automobile Industry (Indonesia Autos), Demandantes: União Européia, Japão e EUA, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, para Para We now have to determine whether these investment measures are trade-related. We consider that, if these measures are local content requirements, they would necessarily be traderelated because such requirements, by definition, always favour the use of domestic products over imported products, and therefore affect trade. f) Relação do Artigo 2 do Acordo TRIMS com sua listra ilustrativa do Anexo De acordo com o Painel, é imprescindível também examinar se as medidas de investimento são conformes ao item 1 da Lista Ilustrativa anexada ao Acordo TRIMs, ou seja, se possuem conteúdo local e se são inconsistentes com o Artigo III.4, e, portanto, ilegítimas. Neste caso, o Painel ainda apurou se as taxas e benefícios alfandegários poderiam ser considerados vantagens, como preceitua o caput do parágrafo 1 da Lista Ilustrativa. Relatório do Painel no litígio Indonesia - Certain Measures Aaffecting the Automobile Industry (Indonesia - Autos), Demandantes: União Européia, Japão e EUA, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, paras e Para An examination of whether these measures are covered by Item (1) of the Illustrative List of TRIMs annexed to the TRIMs Agreement, which refers amongst other situations to measures with local content requirements, will not only indicate whether they are trade-related but also whether they are inconsistent with Article III:4 and thus in violation of Article 2.1 of the TRIMs Agreement. Para We believe that under these measures compliance with the provisions for the purchase and use of particular products of domestic origin is necessary to obtain the tax and customs duty benefits on these car programmes, as referred to in Item 1(a) of the Illustrative List of TRIMs. Para We need now to decide whether these tax and customs duty benefits are advantages in the meaning of the chapeau of paragraph 1 of that Illustrative List. In the context of the claims under Article III:4 of GATT, Indonesia has argued that the reduced customs duties are not internal regulations and as such cannot be covered by the wording of Article III:4. We do not consider that the matter before us in connection with Indonesia s obligations under the TRIMs Agreement is the customs duty relief as such but rather the internal regulations, i.e. the provisions on purchase and use of domestic products, compliance with which is necessary to obtain an advantage, which advantage here is the customs duty relief. The lower duty rates are clearly advantages in the meaning of the chapeau of the Illustrative List to the TRIMs Agreement and as such, we find that the Indonesian measures fall within the scope of the Item 1 of the Illustrative List of TRIMs.

11 Para Indonesia also argues that the local content requirements of its car programmes do not constitute classic local content requirements within the meaning of the FIRA panel (which involved a binding contract between the investor and the Government of Canada) because they leave companies free to decide from which source to purchase parts and components. We note that the Indonesian producers or assemblers of motor vehicles (or motor vehicle parts) must satisfy the local content targets of the relevant measures in order to take advantage of the customs duty and tax benefits offered by the Government. The wording of the Illustrative List of the TRIMs Agreement makes it clear that a simple advantage conditional on the use of domestic goods is considered to be a violation of Article 2 of the TRIMs Agreement even if the local content requirement is not binding as such. We note in addition that this argument has also been rejected in the Panel Report on Parts and Components. Para We thus find that the tax and tariff benefits contingent on meeting local requirements under these car programmes constitute advantages. Given this and our earlier analysis of whether these local content requirements are TRIMs and covered by the Illustrative List annexed to the TRIMs Agreement, we further find that they are in violation of Article 2.1 of the TRIMs Agreement. III. Comentários O Artigo 2 pode ser considerado o mais importante do Acordo TRIMS, pois contém alguns dos princípios fundamentais estabelecidos no seio da OMC, tais como o princípio do tratamento nacional e o princípio da eliminação de restrições quantitativas, respectivamente presentes nos Artigos III e XI do GATT. Entenda-se, como uma obrigação aos Membros de não fazer, ou seja, de não estabelecer nenhuma medida de investimento que contrarie estes princípios, sob a reserva das derrogações e exceções, tais quais previstas nos Artigos 3 e 4 do próprio Acordo. O Artigo prevê ainda, que mesmo estando conformes a esses princípios, as medidas podem ser rechaçadas caso violem outras obrigações do GATT. Conforme pode ser verificado a partir da análise da jurisprudência do DSB, as alegações de violação ao Artigo 2 do Acordo TRIMS sempre ocorreram, ou foram encaminhadas ao DSB, em conjunto com alegações de violação ao Artigo III do GATT. Em tal cenário, os Paineis constituídos para analisar os casos, em sua maioria, procederam inicialmente à análise da alegação de violação ao Artigo III do GATT e, tendo efetivamente concluído pela violação desse Artigo, julgaram desnecessário analisar se houve ou não violação do Artigo 2 do Acordo TRIMS. A questão da relação do Acordo TRIMS com o GATT é marcada pela problemática da determinação de qual Acordo deve ser aplicado, se o geral - o GATT -, ou o especial -, o Acordo TRIMS. Conforme o entendimento majoritário, aplicando-se o princípio da economia processual, não se faz necessário verificar a conformidade com o Acordo TRIMS, uma vez confirmada a violação do GATT. A única exceção encontrada foi em relação à análise feita pelo Painel no caso Indonesia - Certain measures affecting the automobile industry (4), em que o Painel analisou a alegação de violação ao Artigo 2 do Acordo TRIMS e, tendo-a encontrado, julgou desnecessário examinar a alegação de violação ao GATT. Assim, o entendimento predominante é de que o Artigo 2 do TRIMS configura uma previsão específica. Com efeito, no caso Indonesia Autos (5), o Painel se baseou no conceito de lex specialis, examinando inicialmente sob o Acordo TRIMS. (6) Vale destacar algumas interpretações do Artigo 2.1 do Acordo TRIMS feitas pelo Painel no litígio Indonesia Autos (7): (i) Passos a serem seguidos para a aplicação do Artigo 2: O Painel claramente explicou que primeiro deve-se atestar a existência de uma medida de investimento, para então verificar se tal medida é inconsistente com o Artigo 2.1 do Acordo TRIMS;

12 (ii) Definição de investment measure : O Painel entendeu que a definição de medida de investimento deve ser mensurada em cada caso concreto. De forma a garantir um maior espectro de aplicação ao Acordo, o Painel afirmou que o simples fato de uma medida de investimento não ser caracterizada ou definida como tal, pelo Membro que a aplica, ou não ser aplicada por este Membro como uma medida de regulação de investimentos, não a desqualifica como uma medida de investimento para fins de aplicação do Artigo 2.1 do Acordo TRIMS. (iii) Definição de trade related : Exigências de conteúdo local são, por definição, relacionadas ao comério, uma vez que favorecem o uso de produtos domésticos. Assim, se afeta um produto doméstico, afeta também o comércio, sendo a ele relacionadas. Neste caso, o elemento para definir a ligação ao comércio foi o favorecimento do uso de produtos domésticos. Footnote 4: Indonesia - Certain measures affecting the automobile industry, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R. Footnote 5: Indonesia - Certain measures affecting the automobile industry, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R. Footnote 6: Indonesia - Certain measures affecting the automobile industry, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R, para Footnote 7: Indonesia - Certain measures affecting the automobile industry, WT/DS54/R, WT/DS55/R, WT/DS59/R e WT/DS64/R.

13 Artigo 3 Leandro Rocha de Araujo IA. Texto do Artigo em Inglês Article 3 Exceptions All exceptions under GATT 1994 shall apply, as appropriate, to the provisions of this Agreement. IB. Texto do Artigo em Português Artigo 3 Exceções Todas as exceções ao amparo do GATT 1994 se aplicarão, conforme apropriado, às disposições do presente Acordo. Nada a observar II. Interpretação e Aplicação do Artigo 3 O Artigo 3 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC.

14 Artigo 4 Leandro Rocha Araújo IA. Texto do Artigo em Inglês Article 4 Developing Country Members A developing country Member shall be free to deviate temporarily from the provisions of Article 2 to the extent and in such a manner as Article XVIII of GATT 1994, the Understanding on the Balanceof-Payments Provisions of GATT 1994, and the Declaration on Trade Measures Taken for Balance-of- Payments Purposes adopted on 28 November 1979 (BISD 26S/ ) permit the Member to deviate from the provisions of Articles III and XI of GATT IB. Texto do Artigo em Português Artigo 4 Países em Desenvolvimento Membros Um país em desenvolvimento Membro estará temporariamente livre do cumprimento das disposições do Artigo 2 em conformidade e na medida em que o Artigo XVIII do GATT 1994, o Entendimento sobre as Disposições Relativas ao Balanço de Pagamentos do GATT 1994 e a Declaração sobre Medidas Comerciais Tomadas por Razões de Balanço de Pagamentos adotada em 28 de novembro de 1979 (BISD 26S/ ) permitam ao referido Membro deixar de cumprir as disposições dos Artigos III e XI do GATT Nada a observar II. Interpretação e Aplicação do Artigo 4 O Artigo 4 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC.

15 Artigo 5 Leandro Rocha de Araujo IA. Texto do Artigo em Inglês Article 5 Notification and Transitional Arrangements 5.1 Members, within 90 days of the date of entry into force of the WTO Agreement, shall notify the Council for Trade in Goods of all TRIMs they are applying that are not in conformity with the provisions of this Agreement. Such TRIMs of general or specific application shall be notified, along with their principal features. (8) 5.2 Each Member shall eliminate all TRIMs which are notified under paragraph 1 within two years of the date of entry into force of the WTO Agreement in the case of a developed country Member, within five years in the case of a developing country Member, and within seven years in the case of a least-developed country Member. 5.3 On request, the Council for Trade in Goods may extend the transition period for the elimination of TRIMs notified under paragraph 1 for a developing country Member, including a leastdeveloped country Member, which demonstrates particular difficulties in implementing the provisions of this Agreement. In considering such a request, the Council for Trade in Goods shall take into account the individual development, financial and trade needs of the Member in question. 5.4 During the transition period, a Member shall not modify the terms of any TRIM which it notifies under paragraph 1 from those prevailing at the date of entry into force of the WTO Agreement so as to increase the degree of inconsistency with the provisions of Article 2. TRIMs introduced less than 180 days before the date of entry into force of the WTO Agreement shall not benefit from the transitional arrangements provided in paragraph Notwithstanding the provisions of Article 2, a Member, in order not to disadvantage established enterprises which are subject to a TRIM notified under paragraph 1, may apply during the transition period the same TRIM to a new investment (i) where the products of such investment are like products to those of the established enterprises, and (ii) where necessary to avoid distorting the conditions of competition between the new investment and the established enterprises. Any TRIM so applied to a new investment shall be notified to the Council for Trade in Goods. The terms of such a TRIM shall be equivalent in their competitive effect to those applicable to the established enterprises, and it shall be terminated at the same time. Footnote 8: (footnote original ) In the case of TRIMs applied under discretionary authority, each specific application shall be notified. Information that would prejudice the legitimate commercial interests of particular enterprises need not be disclosed. IB. Texto do Artigo em Português: (Decreto 1.355, de 30 de dezembro de 1994) Artigo 5 Notificação e Disposições Transitórias

16 5.1 Todo Membro, no período de 90 dias a partir d adata de entrada em vigor do Acordo Constitutivo da OMC, notificará o Conselho para o Comércio de Bens as TRIMS que estiver aplicando que não sejam compatíveis com as disposições do presente Acordo. Essas TRIMs, de aplicação geral ou específica, serão notificadas juntamente com suas características principais Cada Membro eliminará todas as TRIMs notificadas ao amparo do parágrafo 1 no prazo de dois anos a partir da data de entrada em vigor do Acordo Constitutivo da OMC, no caso dos Membros desenvolvidos; no prazo de cinco anos, no caso dos Membros em desenvolvimento; e no prazo de sete anos no caso de Membros de menor desenvolvimento relativo. 5.3 Mediante solicitação, o Conselho para o Comércio de Bens poderá estender o período de transição para a eliminação das TRIMs notificadas ao amparo do parágrafo 1 para um Membro em desenvolvimento, inclusive um Membro de menor desenvolvimento relativo, que demonstrar dificuldades particulares na implementação das disposições do presente Acordo. Ao examinar a solicitação, o Conselho para o Comércio de Bens levará em consideração as necessidades específicas de desenvolvimento, financeiras e de comércio do Membro em questão. 5.4 Durante o período de transição, um Membro não modificará os termos de qualquer TRIM notificada sob o parágrafo 1 em relação àqueles prevalecentes na data de entrada em vigor do Acordo Constitutivo da OMC, de um modo que aumente seu grau de incompatibilidade com as disposições do Artigo 2. As TRIMs introduzidas a menos de 180 dias da data de entrada em vigor do Acordo Constitutivo da OMC não terão o benefício das disposições transitórias enunciadas no parágrafo Não obstante as disposições do Artigo 2 e a fim de não prejudicar empresas estabelecidas que estejam sujeitas a uma TRIM notificada sob o parágrafo 1, um Membro poderá, durante o período de transição, aplicar a mesma TRIM a um novo investimento (i) caso os produtos de tal investimento sejam similares àqueles das empresas já estabelecidas e (ii) caso necessário para evitar distorcer as condições de competição entre o novo investimento e as empresas já estabelecidas. Qualquer TRIM assim aplicada ao novo investimento será notificada ao Conselho para o Comércio de Bens. Quanto ao seu efeito sobre a competição, os termos da referida TRIM serão equivalentes àqueles aplicados às empresas já estabelecidas, e esta deixará de vigorar para todas as empresas ao mesmo tempo. Nada a observar. II. Interpretação e Aplicação do Artigo 5 O Artigo 5 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC. 1. Artigo 5.1 Leandro Rocha de Araujo Nada a observar. 1 No caso de TRIMs aplicadas de forma discricionária pela autoridade competente, cada aplicação específica será notificada. Informações que possam prejudicar o interesse comercial legítimo de empresas individuais não precisam ser reveladas.

17 II. Interpretação e Aplicação do Artigo 5.1 O Artigo 5.1 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC. 2. Artigo 5.2 Renata Vargas Amaral Nada a observar. II. Interpretação e Aplicação do Artigo 5.2 Não houve composição de Painel até a presente data e, portanto, não há apreciação do Órgão de Solução de Controvérsias (DSB) relativa a este Artigo. Os EUA reclamaram, durante a fase de consultas, a inconsistência das medidas atinentes ao Artigo 5.2 do Acordo TRIMs. Documentos na fase de Consultas no caso Philippines - Measures Affecting Trade and Investment in the Motor Vehicle Sector (Philippines - Motor Vehicles), Demandante: EUA, WT/DS195/1, WT/DS195/2, WT/DS195/3 e WT/DS195/4 WT/DS195/3: The measures in question thus appear to require outright that manufacturing firms in the motor vehicle sector achieve specified levels of purchase or use of domestic content, and they appear to restrict such firms' imports of products used in or related to their local production by restricting access to foreign exchange to an amount related to the foreign exchange inflows attributable to those firms. These requirements are enforceable under Philippine law and rulings. In addition, manufacturing firms in the motor vehicle sector must comply with these requirements in order to obtain certain tariff advantages. The United States believes that the Philippine measures in question are therefore inconsistent with the Philippines' obligations under Articles III:4, III:5 and XI:1 of the General Agreement on Tariffs and Trade 1994 (GATT 1994), and Articles 2.1, 2.2, 5.2 and 5.5 of the Agreement on Trade-Related Investment Measures. Os EUA acreditam que as medidas das Filipinas são incompatíveis com as obrigações previstas, dentro outros, pelo Artigo 5.2 do TRIMS. As medidas parecem exigir abertamente que as empresas de manufatura no setor automotivo alcancem níveis específicos de compra ou uso de conteúdo nacional, ao passo que parecem restringir as importações de tais empresas de produtos usados. III. Comentários O Artigo 5.2 do Acordo TRIMs refere-se aos prazos de eliminação de todas as medidas de investimentos relacionadas ao comércio a partir da entrada em vigor do Acordo Constitutivo da OMC. Os prazos diferenciam-se de acordo com o grau de desenvolvimento econômico do Membro. No caso DS195 não houve composição de Painel até a presente data. A inconsistência relativa ao Artigo 5.2 foi apontada pelos EUA na fase de consultas.

18 3. Artigo 5.3 Leandro Rocha Araújo Nada a observar. II. Interpretação e Aplicação do Artigo 5.3 O Artigo 5.3 não foi objeto de análise pelo Órgão de Solução de Controvérsias da OMC. 4. Artigo 5.4 Renata Vargas Amaral Nada a observar. II. Interpretação e Aplicação do Artigo 5.4 O parágrafo 4 do Artigo 5 é interpretado pelo DSB como uma obrigação de suspensão de mudança em qualquer TRIM durante o período de transição. Documentos da fase de consultas no caso Indonesia - Measures Affecting the Automobile Industry (Indonesia - Autos), Demandantes: Comunidades Europeias, Japão e EUA, WT/DS54, WT/DS55 e WT/DS59, para Para On 3 October 1996, the EC requested consultations with Indonesia, on 4 October 1996 and 29 November 1996, Japan requested consultations with Indonesia, and on 8 October 1996, the US requested consultations with Indonesia concerning Indonesia s National Car Programme. The EC alleged that the exemption from customs duties and luxury taxes on imports of national vehicles and components thereof, and related measures were in violation of Indonesia s obligations under Articles I and III of GATT 1994, Article 2 of the TRIMs Agreement and Article 3 of the SCM Agreement. Japan contended that these measures were in violation of Indonesia s obligations under Articles I:1, III:2, III:4 and X:3(a) of GATT 1994, as well as Articles 2 and 5.4 of the TRIMs Agreement. The US contended that the measures were in violation of Indonesia s obligations under Article I and III of GATT 1994, Article 2 of the TRIMs Agreement, Article 3, 6 and 28 of the SCM Agreement and Articles 3, 20 and 65 of the TRIPS Agreement. a) Interpretação do mecanismo pelo Painel Nor can Indonesia enjoy the benefit of the five year transitional period for developing countries stipulated in TRIMs Agreement, Article 5.2, in light of Indonesia's failure to comply with its notification and standstill obligations. The TRIMs Agreement, Article 5.2 requires notification for Members to benefit from the transitional period, and Article 5.4 imposes a standstill obligation during the period. Indonesia has complied with neither provision. First, there is no notification. Indonesia submitted a notification on 23 May 1995, which specifies certain automotive related measures, but the notification was withdrawn in October Second, even if the notification had not been withdrawn,

19 its content is irrelevant to the National Car Programme. While the measures appeared in the notification may be tangentially related to the National Car Programme, the Programme itself was not specified in the notification. Moreover, the National Car Programme, which was introduced in 1996, could have never been notified in the notification, which was due within 90 days after the date of entry into force of the WTO Agreement (i.e., 1 January 1995) and was actually made by Indonesia in May Therefore, Indonesia cannot enjoy the benefit of the transitional period under Article 5.2. of the TRIMs Agreement. III. Comentários O Artigo 5.4 do TRIMs, transcrito acima, refere-se à proibição de modificar - durante o período de transição -, os termos de qualquer TRIM notificada em relação àqueles prevalescentes na data de entrada em vigor do Acordo Constitutivo da OMC. No caso DS55 (analisado pelo DSB juntamente com o DS54 e DS59), o Japão apresentou reclamação relativa à violação das obrigações impostas pelo Artigo 5.4 por parte da Indonésia. 5. Artigo 5.5 Renata Vargas Amaral Nada a observar. II. Interpretação e Aplicação do Artigo 5.5 Não houve composição de Painel até a presente data e, portanto, não há apreciação do DSB relativa ao presente Artigo. Os EUA reclamam inconsistência das medidas em questão com relação ao Artigo 5.5 durante a fase de consultas. Documentos na fase de Consultas no caso Philippines - Measures Affecting Trade and Investment in the Motor Vehicle Sector (Philippines - Motor Vehicles), Demandante: EUA, WT/DS195/1, WT/DS195/2, WT/DS195/3 e WT/DS195/4 WT/DS195/3: The measures in question thus appear to require outright that manufacturing firms in the motor vehicle sector achieve specified levels of purchase or use of domestic content, and they appear to restrict such firms' imports of products used in or related to their local production by restricting access to foreign exchange to an amount related to the foreign exchange inflows attributable to those firms. These requirements are enforceable under Philippine law and rulings. In addition, manufacturing firms in the motor vehicle sector must comply with these requirements in order to obtain certain tariff advantages. The United States believes that the Philippine measures in question are therefore inconsistent with the Philippines' obligations under Articles III:4, III:5 and XI:1 of the General Agreement on Tariffs and Trade 1994 (GATT 1994), and Articles 2.1, 2.2, 5.2 and 5.5 of the Agreement on Trade-Related Investment Measures. Os Estados Unidos acreditam que as medidas das Filipinas são incompatíveis com as obrigações previstas, dentro outros, pelo artigo 5.5 do TRIMS. As medidas parecem exigir abertamente que as empresas de manufatura no setor automotivo alcancem níveis específicos de compra ou uso de conteúdo nacional, ao passo que parecem restringir as importações de tais empresas de produtos usados.

20 III. Comentários O Artigo 5.5 do TRIMs, transcrito acima, refere-se às medidas de investimentos relacionadas ao comércio que podem ser aplicadas a um novo investimento durante o período de transição, nas seguintes hipóteses: (i) caso os produtos dos investimentos sejam similares àqueles das empresas já estabelecidas; e (ii) caso necessário para evitar distorcer as condições de competição entre o novo investimento e as empresas já estabelecidas. No caso DS195 não houve composição de Painel até a presente data. A inconsistência relativa ao Artigo 5.5 foi apontada pelos EUA na fase de consultas.

21 Artigo 6 IA. Texto do Artigo em Inglês Article 6 Transparência 6.1 Members reaffirm, with respect to TRIMs, their commitment to obligations on transparency and notification in Article X of GATT 1994, in the undertaking on Notification contained in the Understanding Regarding Notification, Consultation, Dispute Settlement and Surveillance adopted on 28 November 1979 and in the Ministerial Decision on Notification Procedures adopted on 15 April Each Member shall notify the Secretariat of the publications in which TRIMs may be found, including those applied by regional and local governments and authorities within their territories. 6.3 Each Member shall accord sympathetic consideration to requests for information, and afford adequate opportunity for consultation, on any matter arising from this Agreement raised by another Member. In conformity with Article X of GATT 1994 no Member is required to disclose information the disclosure of which would impede law enforcement or otherwise be contrary to the public interest or would prejudice the legitimate commercial interests of particular enterprises, public or private. IB. Texto do Artigo em Português Artigo 6 Transparência 6.1 Os Membros reafirmam, com respeito às TRIMs, seus compromissos com as obrigações de transparência e notificação previstas no Artigo X do GATT 1994, no Entendimento Sobre Notificação, Consultas, Solução de Controvérsias e Vigilância, adotado em 28 de novembro de 1979, e na Decisão Ministerial sobre Procedimentos de Notificação, adotada em 15 de abril de Cada Membro notificará ao Secretariado as publicações em que as TRIMs aplicadas dentro de seu território poderão ser encontradas, inclusive aquelas aplicadas por governos e autoridades regionais e locais. 6.3 Cada Membro examinará com compreensão pedidos de informação e oferecerá oportunidade adequada para consultas sobre qualquer matéria decorrente do presente Acordo submetida por outro Membro. Em conformidade com o Artigo X do GATT 1994, não se exigirá de nenhum Membro a revelação de informações cuja publicidade possa dificultar a aplicação da lei, ser contrária ao interesse público ou prejudicar os interesses comerciais legítimos de determinadas empresas públicas ou privadas. Nada a observar. II. Interpretação e Aplicação do Artigo 6