dean22029/WTO_Docs huggingface dataset:
PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY
Document: Original: English PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY Request to Join Consultations Communication from Canada
Date: 24 April 1997
Document codes: WT/DS74/3
Complainant: U.S.
Respondent: Philippines
Dispute stage: Consultation
Agreements cited: Art. 4  AgricultureArt. III, X, XI  GATT 1994Art. 1, 3  Import LicensingArt. 2, 5  Trade-Related Investment Measures (TRIMs)

PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY
Request to Join Consultations
Communication from Canada
The following communication, dated 17 April 1997, from the Permanent Mission of Canada
to the Permanent Mission of the Philippines, the Permanent Mission of the United States and to the
Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the Government of Canada hereby notifies you that due to its substantial
trade interest, it desires to be joined in the consultations under Article XXII of the General Agreement
on Tariffs and Trade 1994 requested by the Permanent Mission of the United States in Geneva by letter
dated 1 April 1997 (, 7 April 1997), regarding the implementation by the Philippines of
its tariff-rate quotas for pork and poultry.
PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY
Document: Original: English/ anglais/ inglés PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY Acceptance by the Philippines of the Request to Join Consultations by the European Communities and Canada In separate communications dated 23 April 1997, the Philippines informed the Dispute Settlement Body that it had accepted the request of the European Communities (WT/DS74/2) and the request of Canada (WT/DS74/3) to join consultations which the United States had requested with the Philippines (WT/DS74/1). PHILIPPINES - MESURES VISANT LES VIANDES DE PORC ET DE VOLAILLE Acceptation par les Philippines de la demande de participation aux consultations présentée par les Communautés européennes et le Canada Par communications séparées datées du 23 avril 1997, les Philippines ont informé l'Organe
Date: 29 April 1997
Document codes: WT/DS74/41; WT/DS74/2; WT/DS74/3; WT/DS74/1
Complainant: U.S.
Respondent: Philippines
Dispute stage: Consultation
Agreements cited: Art. 4  AgricultureArt. III, X, XI  GATT 1994Art. 1, 3  Import LicensingArt. 2, 5  Trade-Related Investment Measures (TRIMs)

PHILIPPINES - MEASURES AFFECTING PORK AND POULTRY
Acceptance by the Philippines of the Request to Join Consultations by
the European Communities and Canada
In separate communications dated 23 April 1997, the Philippines informed the Dispute Settlement
Body that it had accepted the request of the European Communities () and the request of
Canada () to join consultations which the United States had requested with the Philippines

PHILIPPINES - MESURES VISANT LES VIANDES DE PORC
ET DE VOLAILLE
DE CERDO Y DE AVES DE CORRAL
Por comunicaciones separadas de fecha 23 de abril de 1997, Filipinas informó al Órgano de
celebrar con Filipinas ().
1This document cancels and replaces the document dated 29 April 1997./Ce document annule
 de 29 abril de 1997.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English KOREA - TAXES ON ALCOHOLIC BEVERAGES Request for Consultations by the European Communities
Date: 9 April 1997
Document codes: WT/DS75/1
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Request for Consultations by the European Communities
The following communication, dated 2 April 1997, from the Permanent Delegation of the
European Commission to the Permanent Mission of Korea and to the Dispute Settlement Body, is
circulated in accordance with Article 4.4 of the DSU.
My authorities have instructed me to request consultations with Korea under Article 4 of the
UnderstandingonRulesand ProceduresGoverningtheSettlement ofDisputes(DSU)and ArticleXXII:1
of the General Agreement on Tariffs and Trade 1994 (GATT 1994) as regards the internal taxes imposed
by Korea on certain alcoholic beverages pursuant to the Liquor Tax Law and the Education Tax Law.
At the consultations which took place in January, the European Commission on behalf of the
European Community requested by 15 March a concrete Korean proposal for bringing its system of
taxation of alcoholic beverages into full conformity with GATT/WTO obligations within a reasonable
time-frame. However, the reply of the Korean authorities refers only to "a substantial reduction in
the tax rate difference".
The European Community has therefore decided to request WTO consultations, since the Korean
Liquor Tax Law and the Education Tax Law appear to be inconsistent with the Korean obligations
under GATT 1994. In particular, the above mentioned laws appear to impose a lower tax on soju
than on other like liquors imported from the European Community, thereby infringing Article III:2,
first sentence, of GATT 1994. The above mentioned laws also appear to impose a lower tax on soju
than on other directly competitive or substitutable liquors imported from the European Community,
soas toafford protectiontothe domestic productionofsoju, thusviolatingArticleIII:2, second sentence,
of GATT 1994.
I look forward to receiving your reply to this request and to setting a mutually convenient date
for the consultations.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English KOREA - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from the United States
Date: 22 April 1997
Document codes: WT/DS75/2
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from the United States
The following communication, dated 17 April 1997, from the Permanent Mission of the United
States to the Permanent Mission of Korea, the Permanent Delegation of the European Commission
and to the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the United States Government hereby notifies the Dispute Settlement Body
that, in light of the substantial trade interest of the United States, it desires to be joined in the
consultations under Article XXII:1 of GATT 1994 requested by the European Communities in a
communication circulated to WTO Members on 9 April 1997 (), entitled “ ” .
The United States has a substantial trade interest in the alcoholic beverages that are the subject
of the EC request. Korea is the ninth largest market for U.S. distilled spirits exports. U.S. exports
of distilled spirits were valued at $11.4 million in 1996.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English KOREA - TAXES ON ALCOHOLIC BEVERAGES Request to Join Consultations Communication from Canada
Date: 24 April 1997
Document codes: WT/DS75/3
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Request to Join Consultations
Communication from Canada
The following communication, dated 21 April 1997, from the Permanent Mission of Canada
to the Permanent Mission of Korea, the Permanent Delegation of the European Commission and to
the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.
Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures Governing
the Settlement of Disputes, the Government of Canada hereby notifies you that due to its substantial
trade interest, it desires to be joined in the consultations under Article XXII of the General Agreement
on Tariffs and Trade 1994 requested by the Permanent Delegation of the European Commission in
Geneva by letter dated 2 April 1997 (, 9 April 1997), regarding the internal taxes imposed
by Korea on certain alcoholic beverages pursuant to the Liquor Tax Law and the Education Tax Law.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English/ anglais/ inglés KOREA - TAXES ON ALCOHOLIC BEVERAGES Acceptance by Korea of the Request to Join Consultations by the United States In a communication dated 23 April 1997, Korea informed the Dispute Settlement Body that it had accepted the request of the United States (WT/DS75/2) to join consultations which the European Communities had requested with Korea (WT/DS75/1). COREE - TAXES SUR LES BOISSONS ALCOOLIQUES Acceptation par la Corée de la demande de participation aux consultations présentée par les Etats-Unis Par une communication datée du 23 avril 1997, la Corée a informé l'Organe de règlement des différends qu'elle avait accepté la demande présentée par les Etats-Unis (WT/DS75/2) en vue de participer aux consultations que les Communautés européennes ont demandé à tenir avec la Corée (WT/DS75/1). COREA - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Date: 29 April 1997
Document codes: WT/DS75/4; WT/DS75/2; WT/DS75/1
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Acceptance by Korea of the Request to Join Consultations by the United States
In a communication dated 23 April 1997, Korea informed the Dispute Settlement Body that
it had accepted the request of the United States () to join consultations which the European
Communities had requested with Korea ().
COREA - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Por una comunicación de fecha 23 de abril de 1997, Corea informó al Órgano de Solución
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English/ anglais/ inglés KOREA - TAXES ON ALCOHOLIC BEVERAGES Acceptance by Korea of the Request to Join Consultations by Canada In a communication dated 28 April 1997, Korea informed the Dispute Settlement Body that it had accepted the request of Canada (WT/DS75/3) to join consultations which the European Communities had requested with Korea (WT/DS75/1). COREE - TAXES SUR LES BOISSONS ALCOOLIQUES Acceptation par la Corée de la demande de participation aux consultations présentée par le Canada Par une communication datée du 28 avril 1997, la Corée a informé l'Organe de règlement des différends qu'elle avait accepté la demande présentée par le Canada (WT/DS75/3) en vue de participer aux consultations que les Communautés européennes ont demandé à avoir avec la Corée (WT/DS75/1). COREA - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Date: 1 May 1997
Document codes: WT/DS75/5; WT/DS75/3; WT/DS75/1
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Acceptance by Korea of the Request to Join Consultations by Canada
In a communication dated 28 April 1997, Korea informed the Dispute Settlement Body that
it had accepted the request of Canada () to join consultations which the European
Communities had requested with Korea ().
COREA - IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
En una comunicación de fecha 28 de abril de 1997 Corea informó al Órgano de Solución de
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Original: English KOREA - TAXES ON ALCOHOLIC BEVERAGES Request for the Establishment of a Panel by the European Communities
Date: 15 September 1997
Document codes: WT/DS75/6
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Request for the Establishment of a Panel by the European Communities
The following communication, dated 10 September 1997, from the Permanent Delegation of
the European Commission to the Chairman of the Dispute Settlement Body, is circulated at the request
of that delegation.
On 9 April 1997, the European Communities requested consultations with Korea under Article 4
of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) and
Article XXII:1 of the General Agreement on Tariffs and Trade 1994 (GATT 1994) with regard to the
internal taxes imposed by Korea on alcoholic beverages falling within HS heading 2208 pursuant to
the Liquor Tax Law and the Education Tax Law ().
The European Communities and Korea held consultations in Geneva on 29 May 1997 with
a view to reaching a mutually satisfactory solution. Unfortunately, the consultations failed to settle
the dispute.
The European Communities hereby request that a panel be established at the next meeting of
the Dispute Settlement Body (DSB) pursuant to Article 6 of the DSU and Article XXIII:2 of GATT 1994.
The European Communities claim that Korea, by according a preferential taxtreatment, through
the Liquor Tax Law and the Education Tax Law, to soju vis-à-vis certain alcoholic beverages falling
with HS heading 2208, has acted inconsistently with Article III:2 of GATT 1994, therefore nullifying
or impairing the benefits accruing to the European Communities under the GATT 1994.
The European Communities request that the Panel be established with standard terms of reference
as set out in Article 7 of the DSU.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Constitution of the Panel Established at the Request of the European Communities and the United States Note by the Secretariat
Date: 10 December 1997
Document codes: WT/DS75/7; WT/DS84/5; WT/DS75/6; WT/DS84/4; WT/DS75/6; WT/DS84/4
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Constitution of the Panel Established
at the Request of the European Communities and the United States
Note by the Secretariat
1. At its meeting on 16 October 1997 the Dispute Settlement Body (DSB) established a panel
pursuant to requests made by the European Communities and the United States ( and
 respectively).
2. At that meeting, the parties to the dispute agreed that the Panel should have standard terms
of reference. The terms of reference are the following:
"To examine, in the light of the relevant provisions of the covered agreements cited by the
European Communities in document and the United States in document
the matter referred to the DSB by the European Communities and the United States in those
documents and to make such findings as will assist the DSB in making the recommendations
or in giving the rulings provided for in those agreements".
3. On 26 November 1997, the United States and the European Communities jointly requested
the Director-General to determine the composition of the Panel, pursuant to paragraph 7 of Article 8
of the DSU. Paragraph 7 of Article 8 provides:
"If there is no agreement on the panelists within 20 days after the date of the establishment
of a panel, at the request of either party, the Director-General, in consultation with the Chairman
of the DSB and the Chairman of the relevant Council or Committee, shall determine the
composition of the panel by appointing the panelists whom the Director-General considers most
appropriate in accordance with any relevant special or additional rules or procedures of the
covered agreement or covered agreements which are at issue in the dispute, after consulting
with the parties to the dispute. The Chairman of the DSB shall inform the Members of the
composition of the panel thus formed no later than 10 days after the date the Chairman receives
such a request."
4. On 5 December 1997, the Director-General accordingly composed the Panel as follows:
Chairman: Mr. Åke Linden
Members: Professor Frédéric Jenny
Mr. Carlos Paranhos
5. Canada and Mexico reserved their rights as third-parties to the dispute.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Communication from the Chairman of the Panel
Date: 18 June 1998
Document codes: WT/DS75/8; WT/DS84/6
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Communication from the Chairman of the Panel
The following communication, dated 17 June 1998, addressed to the Dispute Settlement
Body, is circulated in accordance with Article 12.9 of the DSU.
Article 12.8 of the DSU stipulates that the period in which a panel shall conduct its
examination, from the date that the composition and terms of reference of the panel have been agreed
upon until the date that the final report is issued to the parties shall, as a general rule, not exceed six
months.
Article 12.9 of the DSU states that when a panel considers that it cannot issue its report within
six months, it shall inform the Dispute Settlement Body (DSB) in writing of the reasons for the delay,
together with an estimate of the period within which it will issue its report.
The Panel on "" was established by the DSB on
16 October 1997. The Director-General composed the Panel, pursuant to Article 8.7 of the DSU, on
5 December 1997.
However, it will not be possible for the Panel to complete its work in six months due to the
parties' wish to use the maximum time periods prescribed in Appendix 3 of the DSU.
The Panel expects to circulate the final report to the parties by the end of July 1998.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Communication from the Appellate Body
Date: 17 December 1998
Document codes: WT/DS75/10; WT/DS84/8
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Communication from the Appellate Body
The following communication, dated 17 December 1998, from the Chairman of the Appellate
Body addressed to the Chairman of the Dispute Settlement Body, is circulated in accordance with
Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes.
I am writing to you pursuant to Article 17.5 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, which stipulates that, as a general rule, the Appellate Body will
circulate its report no later than 60 days after the appellant has formally notified its decision to appeal.
Article 17.5 states, furthermore, that when the Appellate Body considers that it cannot provide its
report within 60 days, it shall inform the DSB in wr iting of the reasons for the delay together with an
estimate of the period within which it will submit its report.
Korea notified the Dispute Settlement Body of its decision to appeal certain issues of law
covered in the Panel Report and legal interpretations developed by the Panel on 20 October 1998,
with the result that the 60-day period will expire on Monday, 21 December 1998. Due to the time
required for translation of the Report, the Appellate Body will not be able to circulate its Report by
21 December 1998. We estimate that the Appellate Body Report in this appeal will be circulated to
WTO Members by Monday, 18 January 1999.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Communication from the Appellate Body
Date: 20 January 1999
Document codes: WT/DS75/11; WT/DS84/9; WT/DS75/AB/R
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Communication from the Appellate Body
The following communication, dated 18 January 1999, from Mr. Christopher Beeby, Chairman
of the Appellate Body, addressed to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement
of Disputes.
It is my honour to transmit to you the Report of the Appellate Body in Korea - Taxes on
Alcoholic Beverages, , WT/DS/84/AB/R. It will be circulated today to Members of
the in accordance with paragraph 5 of Article 17 of the Understanding on
Rules and Procedures Governing the Settlement of Disputes . The three Members of the
Appellate Body who served on this appeal were Mr. Mitsuo Matsushita, as Presiding Member;
Mr. Claus-Dieter Ehlermann and Mr. Florentino Feliciano, as Members.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Surveillance of Implementation of Recommendations and Rulings Appointment of Arbitrator under Article 21.3(c) of the Understanding on Rules and Procedures Governing the Settlement of Disputes
Date: 23 April 1999
Document codes: WT/DS75/15; WT/DS84/13
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Surveillance of Implementation of Recommendations and Rulings
Appointment of Arbitrator under Article 21.3(c) of the
Understanding on Rules and Procedures Governing the Settlement of Disputes
The following communication, dated 23 April 1999, from the Permanent Mission of Korea,
the Permanent Delegation of the European Commission and the Permanent Mission of the
United States, to the Chairman of the Dispute Settlement Body, is circulated pursuant to
Article 21.3(c) of the Understanding on Rules and Procedures Governing the Settlement of Disputes.
Our governments take note of the requests by the United States and the European
Communities dated 9 April in and that the reasonable period of time for
implementing the rulings and recommendations in the above-referenced matter be determined by
binding arbitration pursuant to Article 21.3(c) of the Understanding on Rules and Procedures
Governing the Settlement of Disputes (DSU).
Our governments would like to inform you that we have agreed on Mr. Claus-Dieter
Ehlermann of the Appellate Body as the arbitrator for determining the reasonable period of time in the
above-referenced proceeding. We would appreciate it if you could consult with Mr. Ehlermann to
determine his availability to serve as arbitrator.
In addition, we note that a period of 90 days is set forth in DSU Article 21.3(c) for completion
of arbitration proceeding and the issuance of an arbitration award. The panel report in this dispute
was adopted by the Dispute Settlement Body on 17 February. We would request that this period be
extended for a period of 20 additional days and that Mr. Ehlermann issue his arbitration award no
later than 7 June 1999.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Arbitration under Article 21.3(c) of the Understanding on Rules and Procedures Governing the Settlement of Disputes
Date: 7 June 1999
Document codes: WT/DS75/17; WT/DS84/15
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Arbitration under Article 21.3(c) of the Understanding
on Rules and Procedures Governing the Settlement of Disputes
The following communication, dated 2 June 1999, from the Arbitrator,
Mr. Claus Dieter-Ehlermann, to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 21.3(c) of the Understanding on Rules and Procedures Governing the
Settlement of Disputes.
It is my honour to transmit to you my Arbitration Award in Korea - Taxes on Alcoholic
Beverages, pursuant to Article 21.3(c) of the Understanding on Rules and Procedures Governing the
Settlement of Disputes.
KOREA - TAXES ON ALCOHOLIC BEVERAGES
Document: Appellate Body Report and Panel Report Action by the Dispute Settlement Body
Date: 30 March 1999
Document codes: WT/DS75/12; WT/DS84/10; WT/DS75/AB/R; WT/DS84/AB/R; WT/DS75/R; WT/DS84/R
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA - TAXES ON ALCOHOLIC BEVERAGES
Appellate Body Report and Panel Report
Action by the Dispute Settlement Body
At its meeting on 17 February 1999, the Dispute Settlement Body adopted the Appellate Body
report on "" (, ) and the panel
report (, ) as modified by the Appellate Body report. The panel report
should be read in conjunction with the Appellate Body report.
Rapport de l'Organe d'appel et rapport du Groupe spécial
À sa réunion du 17 février 1999, l'Organe de règlement des différends a adopté le rapport de
l'Organe d'appel intitulé "Corée - Taxes sur les boissons alcooliques" (,
de l'Organe d'appel. Le rapport du Groupe spécial est à rapprocher de celui de l'Organe d'appel.
COREA – IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Actuación del Órgano de Solución de Diferencias
En su reunión de 17 de febrero de 1999, el Órgano de Solución de Diferencias adoptó el
informe del Órgano de Apelación titulado "Corea – Impuestos a las bebidas alcohólicas"
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Appellate Body Report and Panel Report Action by the Dispute Settlement Body Corrigendum In the first sentence of document WT/D S75/12 - WT/DS84/10, dated 30 March 1999, the word "modified" should be replaced by "upheld". CORÉE – TAXES SUR LES BOISSONS ALCOOLIQUES Rapport de l'Organe d'appel et rapport du Groupe spécial Dispositions prises par l'Organe de règlement des différends Corrigendum Dans la première phrase du document WT/DS75/12 - WT/DS84/10, daté du 30 mars 1999, le mot "modifié" doit être remplacé par "confirmé". COREA – IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS Informe del Órgano de Apelación e informe del Grupo Especial Actuación del Órgano de Solución de Diferencias Corrigendum
Date: 8 April 1999
Document codes: WT/DS75/12/Corr.1; WT/DS84/10/Corr.1; WT/DS84/10; WT/DS75/12; WT/DS84/10
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Appellate Body Report and Panel Report
Action by the Dispute Settlement Body
Corrigendum
In the first sentence of document WT/D S75/12 - , dated 30 March 1999, the
word "modified" should be replaced by "upheld".
Rapport de l'Organe d'appel et rapport du Groupe spécial
Corrigendum
mot "modifié" doit être remplacé par "confirmé".
COREA – IMPUESTOS A LAS BEBIDAS ALCOHÓLICAS
Actuación del Órgano de Solución de Diferencias
Corrigendum
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Surveillance of Implementation of Recommendations and Rulings Request for Arbitration by the United States
Date: 15 April 1999
Document codes: WT/DS75/13; WT/DS84/11
Complainant: EU
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Surveillance of Implementation of Recommendations and Rulings
Request for Arbitration by the United States
The following communication, dated 9 April 1999, from the Permanent Mission of the United
States to the Chairman of the Dispute Settlement Body, is circulated pursuant to Article 21.3(b).
On 17 February 1999, the Dispute Settlement Body (DSB) adopted recommendations and
rulings in respect of the panel and Appellate Body reports in "Korea - Taxes on Alcoholic Beverages".
On 19 March 1999, Korea reconfirmed to the DSB "Korea's commitment to meet its obligations under
the DSU with respect to this matter."
Since 10 March 1999, pursuant to Article 21.3(b) of the Understanding on Rules and
Procedures Governing the Settlement of Disputes (DSU), we have attempted to reach agreement with
Korea on a "reasonable period of time" for its implementation of the DSB rulings and
recommendations. Although we have held several bilateral discussions, our governments have not
been able to reach agreement. Accordingly, the United States hereby requests that the "reasonable
period of time" be determined by binding arbitration pursuant to Article 21.3 (c) of the DSU.
Pursuant to footnote 12 of the DSU, the United States will immediately open discussions with the
other Members concerned with a view to achieving agreement on an arbitrator within the next ten
days.
KOREA – TAXES ON ALCOHOLIC BEVERAGES
Document: Surveillance of Implementation of Recommendations and Rulings Request for Arbitration by the European Communities
Date: 15 April 1999
Document codes: WT/DS75/14; WT/DS84/12
Complainant: U.S.
Respondent: South Korea
Third parties: Canada, Mexico
Dispute stage: Appellate Body
Agreements cited: Art. III:2  GATT 1994

KOREA – TAXES ON ALCOHOLIC BEVERAGES
Surveillance of Implementation of Recommendations and Rulings
Request for Arbitration by the European Communities
The following communication, dated 9 April 1999, from the Permanent Delegation of the
European Communities to the Chairman of the Dispute Settlement Body, is circulated pursuant to
Article 21.3(b).
On 17 February 1999, the Dispute Settlement Body (DSB) adopted recommendations and
rulings in respect of the panel and Appellate Body reports in "Korea - Taxes on Alcoholic Beverages".
In view of the impossibility to reach an agreement with Korea on the duration of the period required
for the implementation of those recommendations and rulings, the European Communities hereby
request that such period be determined by binding arbitration pursuant to Article 21.3(b) of the
Dispute Settlement Understanding (DSU).
Pursuant to footnote 12 of the DSU, the representatives of the European Communities will
immediately open discussions with the other Members concerned with a view to achieving agreement
on an arbitrator within the next ten days.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Request for Consultations by the United States
Date: 9 April 1997
Document codes: WT/DS76/1; G/L/167; G/SPS/GN/15; G/AG/GEN/1
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Request for Consultations by the United States
The following communication, dated 7 April 1997, from the Permanent Mission of the United
States to the Permanent Mission of Japan and tothe Dispute Settlement Body, is circulated inaccordance
with Article 4.4 of the DSU.
My authorities have instructed me to request consultations with Japan pursuant to Article 4
of the Understanding on Rules and Procedures Governing the Settlement of Disputes ("DSU"), Article
11 of the Agreement on the Application of Sanitary and Phytosanitary Measures, Article XXIII of the
General Agreement on Tariffs and Trade 1994, and Article 19 of the Agreement on Agriculture regarding
the prohibition by Japan on imports of agricultural products. Specifically, for each agricultural product
for which Japan requires quarantine treatment, Japan prohibits the importation of each variety of that
product until the quarantine treatment has been tested for that variety, even though the treatment has
proven effective with respect to other varieties of the same product.
Japan'simportprohibitionhas adversely affected exportsof U.S. agriculturalproducts. Japan's
measures appear to be inconsistentwith the obligations of Japan under the Agreement on the Application
of Sanitary and Phytosanitary Measures, the General Agreement on Tariffs and Trade 1994, and the
Agreement on Agriculture. The provisions of these agreements with which these measures appear
to be inconsistent include, but are not limited to, the following:
(1) Agreement on the Application of Sanitary and Phytosanitary Measures, Articles 2,
4, 5 and 8;
(2) General Agreement on Tariffs and Trade 1994, Article XI;
(3) Agreement on Agriculture, Article 4.
These measures alsoappeartonullifyorimpairthe benefitsaccruing tothe UnitedStatesdirectly
or indirectly under the cited agreements.
We look forward to receiving your reply to the present request and to fixing a mutually
convenient date for consultations.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Constitution of a Panel Established at the Request of the United States Note by the Secretariat
Date: 7 January 1998
Document codes: WT/DS76/3; WT/DS76/2; WT/DS76/2
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Constitution of a Panel Established at the Request of the United States
Note by the Secretariat
1. At its meeting on 18 November 1997 the DSB established a panel pursuant to the request of
the United States (), in accordance with Article 6 of the DSU.
2. In accordance with Article 7.1 of the DSU, the terms of reference of the Panel are the following:
"To examine, in the light of the relevant provisions of the covered agreements cited by the
United States in document , the matter referred to the DSB by the United States
in that document and to make such findings as will assist the DSB in making the
recommendations or in giving the rulings provided for in those agreements".
3. On 18 December 1997, the Panel was constituted with the following composition:
Chairman: Mr. Kari Bergholm
Panelists: Mr. Germain Denis
Mr. Eiríkur Einarsson
4. The European Communities, Hungary and Brazil reserved their right to participate in the Panel
proceedings as third-parties.
JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Communication from the Chairman of the Panel
Date: 6 July 1998
Document codes: WT/DS76/4
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Communication from the Chairman of the Panel
The following communication, dated 3 July 1998, addressed to the Dispute Settlement Body,
is circulated in accordance with Article 12.9 of the DSU.
Article 12.8 of the DSU stipulates that the period in which the panel shall conduct its
examination, from the date that the composition and terms of reference of the panel has been agreed
upon until the date the final report is issued to the parties shall, as a general rule, not exceed six months.
Pursuant to Article 12.9 of the DSU, when a panel c onsiders that it cannot issue its report within six
months, it shall inform the DSB in writing of the reasons for the delay together with an estimate of the
period within which it will issue its report.
The Panel on "" was established by the DSB
on 18 November 1997, and parties agreed on its composition and terms of reference on 18 December
1998 (). I wish to inform you that the Panel has not been able to complete its work within
the six months provided for in the DSU. The complexity of the matter and the Panel's decision to seek
technical and scientific expertise pursuant to Article 11 of the Agreement on Sanitary and Phytosanitary
Measures and Article 13 of the DSU are responsible for this delay.
The Panel intends to finalize its work by the end of October 1998.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Notification of an Appeal by Japan under paragraph 4 of Article 16 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU)
Date: 24 November 1998
Document codes: WT/DS76/5
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Notification of an Appeal by Japan under
paragraph 4 of Article 16 of the Understanding on Rules
and Procedures Governing the Settlement of Disputes (DSU)
The following notification, dated 24 November 1998, sent by Japan to the Dispute Settlement
Body (DSB), is circulated to Members. This notification also constitutes the Notice of Appeal, filed
on the same day with the Appellate Body, pursuant to the Working Procedures for Appellate Review.
Pursuant to Article 16:4 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU) and Rule 20 of the Working Procedures for Appellate Review, the
Government of Japan hereby notifies its decision to appeal to the Appellate Body against certain
findings and the conclusions of the Panel on " "

The Government of Japan requests that the A ppellate Body review th e following errors of
issues of law covered in the Panel Report and the legal interpretations developed by the Panel.
1. The Panel erred in law in finding that Japan acts inconsistently with its obligations under
Articles 2:2 and 7, and paragraph 1 of Annex B of the SPS Agreement, and that the measure of Japan
does not meet the requirements in Article 5:7. The findings reflect misinterpretation of those articles.
In addition, the Panel interpreted erroneously and thereby failed to make an objective assessment, as
required by Article 11 of the DSU, of the opinions of the scientific experts advising the Panel.
2. The Panel also erred in law in finding that Japan acts inconsistently with its obligation under
Article 5:6 of the SPS Agreement, in particular its legal interpretation of the role of the Panel in the
course of establishing a prima facie case.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Communication from the Appellate Body
Date: 21 January 1999
Document codes: WT/DS76/6
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Communication from the Appellate Body
The following communication, dated 21 January 1999, from the Chairman of the Appellate
Body addressed to the Chairman of the Dispute Settlement Body, is circulated in accordance with
Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes.
I am writing to you pursuant to Article 17.5 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, which stipulates that, as a general rule, the Appellate Body will
circulate its report no later than 60 days after the appellant has formally notified the Dispute
Settlement Body of its decision to appeal. Article 17.5 states, furthermore, that when the Appellate
Body considers that it cannot provide its report within 60 days, it shall inform the DSB in writing of
the reasons for the delay together with an estimate of the period within which it will submit its report.
Japan notified the Dispute Settlement Body of its decision to appeal certain issues of law
covered in the Panel Report and legal interpretations developed by the Panel in this case on
24 November 1998, with the result that the 60-day period will expire on Monday, 25 January 1999.
Due to the time required for completion and translation of the Report, the Appellate Body will not be
able to circulate its Report by 25 January 1999. We estimate that the Appellate Body Report in this
appeal will be circulated to WTO Members by Monday, 22 February 1999.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Communication from the Appellate Body
Date: 19 February 1999
Document codes: WT/DS76/7; WT/DS76/AB/R.
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Communication from the Appellate Body
The following communication, dated 19 February 1999, from Mr. Said El-Naggar, Chairman of
the Appellate Body, addressed to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement
of Disputes.
It is my honour to transmit to you the Report of the Appellate Body in , It will be circulated on Monday, 22 February to
Members of the , in accordance with paragraph 5 of Article 17 of the
Understanding on Rules and Procedures Go verning the Settlement of Disputes . The three Members
of the Appellate Body who served on this appeal were Mr.Christopher Beeby, as Presiding Member;
Mr. Julio Lacarte-Muró and Mr. Mitsuo Matsushita, as Members.
JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Agreement under Article 21.3(b) of the DSU
Date: 18 June 1999
Document codes: WT/DS76/9
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Agreement under Article 21.3(b) of the DSU
The following communication, dated 15 June 1999, from the Permanent Missions of Japan
and the United States to the Chairman of the Dispute Settlement Body, is circulated in accordance
with Article 21.3(b) of the Understanding on Rules and Procedures Governing the Settlement of
Disputes.
The Governments of Japan and the United States are pleased to inform you that, pursuant to
Article 21.3(b) of the Understanding on Rules and Procedures Governing the Settlement of Disputes,
on 4 June 1999, we mutually agreed that the reasonable period of time for compliance with the
recommendations and rulings of the Dispute Settleme nt Body (DSB) in the a bove-referenced dispute
shall be nine months and 12 days, that is, from 19 March 1999 to 31 December 1999.
We would be grateful if you would ensure that this letter is circulated to the DSB.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Communication from Japan
Date: 13 January 2000
Document codes: WT/DS76/10
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Communication from Japan
The following communication, dated 10 January 2000, from the Permanent Mission of Japan
to the Chairman of the Dispute Settlement Body, is circulated at the request of Japan.
Upon instructions from my government, I wish to notify the Dispute Settlement Body (DSB)
that Japan abolished on 31 December 1999 the varietal testing requirement as well as its
"Experimental Guide" 1 that were in force until that date, in accordance with the rulings and
recommendations adopted by the DSB on 19 March 1999 regarding the dispute "" (DS76).
I also wish to inform the DSB that Japan will determine a new quarantine methodology on the
eight products that are currently subject to import prohibition as these products are hosts of codling
moth, based on the consultation with an exporting country, since it is still necessary to prevent the
introduction of codling moth.
JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Status Report by Japan
Date: 17 January 2000
Document codes: WT/DS76/11
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Status Report by Japan
The following communication, dated 14 January 2000, from the Permanent Mission of Japan
to the Dispute Settlement Body, is circulated pursuant to Article 21.6 of the DSU.
Status Report on the Implementation of the Recommendations and Rulings
in the Dispute regarding

Pursuant to paragraph 6 of Article 21 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, Japan wishes to submit its status report on the implementation
of the rulings and recommendations of the DSB concerning the dispute "Japan - Measures Affecting
Agricultural Products".
1. Japan abolished, on 31 December 1999, the varietal testing requirement as well as its
"Experimental Guide" 1 that were in force until that date, in accordance with the rulings and
recommendations adopted by the DSB on 19 March 1999 regarding the dispute "Japan - Measures
Affecting Agricultural Products" (DS76).
2. Since it is still necessary to prevent the introduction of codling moth, Japan has been
conducting consultations with the United States regarding a new quarantine methodology on the eight
products that are currently subject to import prohibition as these products are hosts of codling moth.
Japan expects that those consultations will come to a mutually satisfactory solution in the near future.
JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Status Report by Japan Addendum
Date: 11 February 2000
Document codes: WT/DS76/11/Add.1
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN - MEASURES AFFECTING AGRICULTURAL PRODUCTS
Status Report by Japan
Addendum
The following communication, dated 10 February 2000, from the Permanent Mission of Japan
to the Chairman of the Dispute Settlement Body, is circulated pursuant to Article 21.6 of the DSU.
Status Report on the Implementation of the Recommendations and Rulings
in the Dispute regarding

Pursuant to Article 21.6 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU), the Government of Japan (GOJ) informs the Dispute Settlement Body
(DSB) on the status of the implementation of the Recommendations of the DSB regarding "". Since this matter will be placed on the agenda of the
DSB on 24 February 2000, the GOJ presents its second status report as follows:
The Governments of Japan and the United States have been consulting in a constructive and
friendly manner, and have made some progress since last DSB meeting. Accordingly, Japan expects
that Japan and the United States reach a mutually satisfactory solution in the near future.
JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Document: Status Report by Japan Addendum
Date: 10 March 2000
Document codes: WT/DS76/11/Add.2
Complainant: U.S.
Respondent: Japan
Third parties: Brazil, EU, Hungary
Dispute stage: Mutually Agreed Solution
Agreements cited: Art. 2, 4, 5, 7  Sanitary and Phytosanitary Measures (SPS)Art. XI  GATT 1994Art. 4  AgricultureArt. 8  Sanitary and Phytosanitary Measures (SPS)

JAPAN – MEASURES AFFECTING AGRICULTURAL PRODUCTS
Status Report by Japan
Addendum
The following communication, dated 9 March 2000, from the Permanent Mission of Japan to
the Chairman of the Dispute Settlement Body, is circulated pursuant to Article 21.6 of the DSU.
Status Report on the Implementation of the Recommendations and Rulings
in the Dispute regarding

Pursuant to Article 21.6 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes (DSU), the Government of Japan (GOJ) informs the Dispute Settlement Body
(DSB) on the status of the implementation of th e Recommendations of the DSB regarding "". Since this matter will be placed on the agenda of the
DSB on 20 March 2000, the GOJ presents its third status report as follows:
The Governments of Japan and the United States have been consulting in a constructive and
friendly manner. Japan expects that Japan and the United States will reach a mutually satisfactory
solution in the near future.