ARGENTINA – MEASURES AFFECTING THE IMPORTATION OF GOODS REPORTS OF THE PANEL
Document: Panel Report
Date: 22 August 2014
Document codes: WT/DS438/R; WT/DS444/R; WT/DS445/R; WT/DS438/R; WT/DS444/R; WT/DS445/R.; WT/DS438/R; WT/DS444/R; WT/DS445/R
Complainant: EU
Respondent: Argentina
Third parties: Australia, Canada, China, Ecuador, Guatemala, India, Israel, Japan, South Korea, Norway, Saudi Arabia, Switzerland, Taiwan, Thailand, Turkey, U.S.
Dispute stage: Appellate Body
Agreements cited: Art. X:1, X:3, XI:1  GATT 1994Art. 1.3, 1.4, 1.6, 3.2, 3.3, 3.5(f)  Import LicensingArt. III:4  GATT 1994

ARGENTINA – MEASURES AFFECTING THE IMPORTATION
OF GOODS
REPORTS OF THE PANEL

Note by the Secretariat:

These Panel Reports are in the form of a single document constituting three separate Panel
Reports: , and The cover page, preliminary pages,
sections 1 through 6 are common to the three Reports. The page header throughout the document
bears the three document symbols , and , with the
following exceptions: section 7 on pages EU-165 and EU-166, which bears the document symbol
for and contains the Panel's conclusions and recommendations in the Panel Report ;
section 7 on pages USA-167 and USA-168, which bear s the document symbol for and contains the
Panel's conclusions and recommendations in the Panel Report ; and section 7 on
pages JPN-168 and JPN-170, which bears the document symbol for and contains the Panel's
conclusions and recommendations in the Panel Report The annexes, which are a
part of the Panel Reports, are circulated in a separate document (,
 and ).
 • •

LIST OF ANNEXES
ANNEX A
WORKING PROCEDURES OF THE PANEL
Contents Page
Annex A Working Procedures of the Panel A-1
ANNEX B
ARGUMENTS OF THE PARTIES
EUROPEAN UNION
Contents Page
Annex B-1 First part of the executive summary of the arguments of the European Union B-2
Annex B-2 Second part of the executive summary of the arguments of the European Union B-13
UNITED STATES
Contents Page
Annex B-3 First part of the executive summary of the arguments of the United States B-25
Annex B-4 Second part of the executive summary of the arguments of the United States B-37
JAPAN
Contents Page
Annex B-5 First part of the executive summary of the arguments of Japan B-48
Annex B-6 Second part of the executive summary of the arguments of Japan B-60
ARGENTINA
Contents Page
Annex B-7 First part of the executive su mmary of the arguments of Argentina B-72
Annex B-8 Second part of the executive summary of the arguments of Argentina B-83
WT/DS438/R • WT/DS444/R • WT/DS445/R

ANNEX C
ARGUMENTS OF THE THIRD PARTIES
Contents Page
Annex C-1 Executive summary of the arguments of Australia C-2
Annex C-2 Executive summary of the arguments of Canada C-6
Annex C-3 Executive summary of the arguments of Israel C-9
Annex C-4 Executive summary of the arguments of the Republic of Korea C-10
Annex C-5 Executive summary of the arguments of Norway C-12
Annex C-6 Executive summary of the arguments of the Kingdom of Saudi Arabia C-16
Annex C-7 Executive summary of the arguments of Chinese Taipei C-19
Annex C-8 Executive summary of the arguments of Turkey C-21
ANNEX D
PRELIMINARY RULINGS
Contents Page
Annex D-1 Preliminary Ruling by the Panel, 16 September 2013 D-2
Annex D-2 Preliminary Ruling by the Panel, 20 November 2013 D-14
WT/DS438/R • WT/DS444/R • WT/DS445/R

WTO CASES CITED IN THESE REPORTS
Short title Full case title and citation
Argentina – Footwear (EC) Appellate Body Report, Argentina – Safeguard Measures on Imports of
Footwear, WT/DS121/AB/R, adopted 12 January 2000, DSR 2000:I, p. 515
Argentina – Hides and Leather Panel Report, Argentina – Measures Affecting the Export of Bovine Hides
and Import of Finished Leather, WT/DS155/R and Corr.1, adopted
16 February 2001, DSR 2001:V, p. 1779
Argentina – Textiles and Apparel Appellate Body Report, Argentina – Measures Affecting Imports of
Footwear, Textiles, Apparel and Other Items, WT/DS56/AB/R and Corr.1,
adopted 22 April 1998, DSR 1998:III, p. 1003
Argentina – Textiles and Apparel Panel Report, Argentina – Measures Affecting Imports of Footwear,
Textiles, Apparel and Other Items, WT/DS56/R, adopted 22 April 1998, as
modified by Appellate Body Report WT/DS56/AB/R, DSR 1998:III, p. 1033
Australia – Apples Panel Report, Australia – Measures Affecting the Importation of Apples
from New Zealand, WT/DS367/R, adopted 17 December 2010, as modified
by Appellate Body Report WT/DS367/AB/R, DSR 2010:VI, p. 2371
Australia – Automotive Leather II Panel Report, Australia – Subsidies Provided to Producers and Exporters of
Automotive Leather, WT/DS126/R, adopted 16 June 1999, DSR 1999:III,
p. 951
Australia – Salmon Appellate Body Report, Australia – Measures Affecting Importation of
Salmon, WT/DS18/AB/R, adopted 6 November 1998, DSR 1998:VIII,
p. 3327
Brazil – Aircraft Panel Report, Brazil – Export Financing Programme for Aircraft,
WT/DS46/R, adopted 20 August 1999, as modified by Appellate Body
Report WT/DS46/AB/R, DSR 1999:III, p. 1221
Brazil – Retreaded Tyres Appellate Body Report, Brazil – Measures Affecting Imports of Retreaded
Tyres, WT/DS332/AB/R, adopted 17 December 2007, DSR 2007:IV,
p. 1527
Brazil – Retreaded Tyres Panel Report, Brazil – Measures Affecting Imports of Retreaded Tyres,
WT/DS332/R, adopted 17 December 2007, as modified by Appellate Body
Report WT/DS332/AB/R, DSR 2007:V, p. 1649
Canada – Aircraft Appellate Body Report, Canada – Measures Affecting the Export of Civilian
Aircraft, WT/DS70/AB/R, adopted 20 August 1999, DSR 1999:III, p. 1377
Canada – Autos Panel Report, Canada – Certain Measures Affecting the Automotive
Industry, WT/DS139/R, WT/DS142/R, adopted 19 June 2000, as modified
by Appellate Body Report WT/DS139/AB/R, WT/DS142/AB/R,
DSR 2000:VII, p. 3043
Canada – Wheat Exports and
Grain Imports
Appellate Body Report, Canada – Measures Relating to Exports of Wheat
and Treatment of Imported Grain, WT/DS276/AB/R, adopted
27 September 2004, DSR 2004:VI, p. 2739
Canada – Wheat Exports and
Grain Imports
Panel Report, Canada – Measures Relating to Exports of Wheat and
Treatment of Imported Grain, WT/DS276/R, adopted 27 September 2004,
upheld by Appellate Body Report WT/DS276/AB/R, DSR 2004:VI, p. 2817
Chile – Alcoholic Beverages Appellate Body Report, Chile – Taxes on Alcoholic Beverages,
WT/DS87/AB/R, WT/DS110/AB/R, adopted 12 January 2000, DSR 2000:I,
p. 281
Chile – Price Band System
(Article 21.5 – Argentina)
Appellate Body Report, Chile – Price Band System and Safeguard Measures
Relating to Certain Agricultural Products – Recourse to Article 21.5 of the
DSU by Argentina, WT/DS207/AB/RW, adopted 22 May 2007,
DSR 2007:II, p. 513
China – Auto Parts Appellate Body Reports, China – Measures Affecting Imports of Automobile
Parts, WT/DS339/AB/R / WT/DS340/AB/R / WT/DS342/AB/R, adopted
12 January 2009, DSR 2009:I, p. 3
WT/DS438/R • WT/DS444/R • WT/DS445/R

Short title Full case title and citation
China – Auto Parts Panel Reports, China – Measures Affecting Imports of Automobile Parts,
WT/DS339/R / WT/DS340/R / WT/DS342/R / Add.1 and Add.2, adopted
12 January 2009, upheld (WT/DS339/R) and as modified (WT/DS340/R /
WT/DS342/R) by Appellate Body Reports WT/DS339/AB/R /
WT/DS340/AB/R / WT/DS342/AB/R, DSR 2009:I, p. 119
China – Intellectual Property
Rights
Panel Report, China – Measures Affecting the Protection and Enforcement
of Intellectual Property Rights, WT/DS362/R, adopted 20 March 2009,
DSR 2009:V, p. 2097
China – Publications and
Audiovisual Products
Appellate Body Report, China – Measures Affecting Trading Rights and
Distribution Services for Certain Publications and Audiovisual
Entertainment Products, WT/DS363/AB/R, adopted 19 January 2010,
DSR 2010:I, p. 3
China – Publications and
Audiovisual Products
Panel Report, China – Measures Affecting Trading Rights and Distribution
Services for Certain Publications and Audiovisual Entertainment Products,
WT/DS363/R and Corr.1, adopted 19 January 2010, as modified by
Appellate Body Report WT/DS363/AB/R, DSR 2010:II, p. 261
China – Raw Materials Appellate Body Reports, China – Measures Related to the Exportation of
Various Raw Materials, WT/DS394/AB/R / WT/DS395/AB/R /
WT/DS398/AB/R, adopted 22 February 2012, DSR 2012:VII, p. 3295
China – Raw Materials Panel Reports, China – Measures Related to the Exportation of Various Raw
Materials, WT/DS394/R / WT/DS395/R / WT/DS398/R / Add.1 and Corr.1,
adopted 22 February 2012, as modified by Appellate Body Reports
WT/DS394/AB/R / WT/DS395/AB/R / WT/DS398/AB/R, DSR 2012:VII,
p. 3501
Colombia – Ports of Entry Panel Report, Colombia – Indicative Prices and Restrictions on Ports of
Entry, WT/DS366/R and Corr.1, adopted 20 May 2009, DSR 2009:VI,
p. 2535
Dominican Republic – Import and
Sale of Cigarettes
Appellate Body Report, Dominican Republic – Measures Affecting the
Importation and Internal Sale of Cigarettes, WT/DS302/AB/R, adopted 19
May 2005, DSR 2005:XV, p. 7367
Dominican Republic – Import and
Sale of Cigarettes
Panel Report, Dominican Republic – Measures Affecting the Importation
and Internal Sale of Cigarettes, WT/DS302/R, adopted 19 May 2005, as
modified by Appellate Body Report WT/DS302/AB/R, DSR 2005:XV,
p. 7425
EC – Approval and Marketing of
Biotech Products
Panel Reports, European Communities – Measures Affecting the Approval
and Marketing of Biotech Products, WT/DS291/R / WT/DS292/R /
WT/DS293/R / Add.1 to Add.9 and Corr.1, adopted 21 November 2006,
DSR 2006:III, p. 847
EC – Asbestos Appellate Body Report, European Communities – Measures Affecting
Asbestos and Asbestos-Containing Products, WT/DS135/AB/R, adopted 5
April 2001, DSR 2001:VII, p. 3243
EC – Asbestos Panel Report, European Communities – Measures Affecting Asbestos and
Asbestos-Containing Products, WT/DS135/R and Add.1, adopted 5
April 2001, as modified by Appellate Body Report WT/DS135/AB/R,
DSR 2001:VIII, p. 3305
EC – Bananas III Appellate Body Report, European Communities – Regime for the
Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, adopted
25 September 1997, DSR 1997:II, p. 591
EC – Bananas III (Ecuador) Panel Report, European Communities – Regime for the Importation, Sale
and Distribution of Bananas, Complaint by Ecuador, WT/DS27/R/ECU,
adopted 25 September 1997, as modified by Appellate Body Report
WT/DS27/AB/R, DSR 1997:III, p. 1085
EC – Bananas III (US) Panel Report, European Communities – Regime for the Importation, Sale
and Distribution of Bananas, Complaint by the United States,
WT/DS27/R/USA, adopted 25 September 1997, as modified by Appellate
Body Report WT/DS27/AB/R, DSR 1997:II, p. 943
WT/DS438/R • WT/DS444/R • WT/DS445/R

Short title Full case title and citation
EC – Hormones Appellate Body Report, EC Measures Concerning Meat and Meat Products
(Hormones), WT/DS26/AB/R, WT/DS48/AB/R, adopted 13 February 1998,
DSR 1998:I, p. 135
EC – IT Products Panel Reports, European Communities and its member States – Tariff
Treatment of Certain Information Technology Products, WT/DS375/R /
WT/DS376/R / WT/DS377/R, adopted 21 September 2010, DSR 2010:III,
p. 933
EC – Poultry Appellate Body Report, European Communities – Measures Affecting the
Importation of Certain Poultry Products, WT/DS69/AB/R, adopted 23 July
1998, DSR 1998:V, p. 2031
EC – Poultry Panel Report, European Communities – Measures Affecting the Importation
of Certain Poultry Products, WT/DS69/R, adopted 23 July 1998, as
modified by Appellate Body Report WT/DS69/AB/R, DSR 1998:V, p. 2089
EC – Sardines Appellate Body Report, European Communities – Trade Description of
Sardines, WT/DS231/AB/R, adopted 23 October 2002, DSR 2002:VIII, p.
3359
EC – Selected Customs Matters Panel Report, European Communities – Selected Customs Matters,
WT/DS315/R, adopted 11 December 2006, as modified by Appellate Body
Report WT/DS315/AB/R, DSR 2006:IX, p. 3915
EC and certain member States –
Large Civil Aircraft
Appellate Body Report, European Communities and Certain Member States
– Measures Affecting Trade in Large Civil Aircraft, WT/DS316/AB/R,
adopted 1 June 2011, DSR 2011:I, p. 7
EC and certain member States –
Large Civil Aircraft
Panel Report, European Communities and Certain Member States –
Measures Affecting Trade in Large Civil Aircraft, WT/DS316/R, adopted 1
June 2011, as modified by Appellate Body Report, WT/DS316/AB/R, DSR
2011:II, p. 685
India – Autos Panel Report, India – Measures Affecting the Automotive Sector,
WT/DS146/R, WT/DS175/R and Corr.1, adopted 5 April 2002,
DSR 2002:V, p. 1827
India – Patents (US) Appellate Body Report, India – Patent Protection for Pharmaceutical and
Agricultural Chemical Products, WT/DS50/AB/R, adopted 16 January 1998,
DSR 1998:I, p. 9
India – Quantitative Restrictions Panel Report, India – Quantitative Restrictions on Imports of Agricultural,
Textile and Industrial Products, WT/DS90/R, adopted 22 September 1999,
upheld by Appellate Body Report WT/DS90/AB/R, DSR 1999:V, p. 1799
Indonesia – Autos Panel Report, Indonesia – Certain Measures Affecting the Automobile
Industry, WT/DS54/R, WT/DS55/R, WT/DS59/R, WT/DS64/R and Corr.1
and Corr.2, adopted 23 July 1998, and Corr.3 and 4, DSR 1998:VI, p.
2201
Japan – Alcoholic Beverages II Appellate Body Report, Japan – Taxes on Alcoholic Beverages,
WT/DS8/AB/R, WT/DS10/AB/R, WT/DS11/AB/R, adopted 1 November
1996, DSR 1996:I, p. 97
Japan – Apples Appellate Body Report, Japan – Measures Affecting the Importation of
Apples, WT/DS245/AB/R, adopted 10 December 2003, DSR 2003:IX,
p. 4391
Japan – Apples Panel Report, Japan – Measures Affecting the Importation of Apples,
WT/DS245/R, adopted 10 December 2003, upheld by Appellate Body
Report WT/DS245/AB/R, DSR 2003:IX, p. 4481
Japan – Film Panel Report, Japan – Measures Affecting Consumer Photographic Film and
Paper, WT/DS44/R, adopted 22 April 1998, DSR 1998:IV, p. 1179
Korea – Alcoholic Beverages Appellate Body Report, Korea – Taxes on Alcoholic Beverages,
WT/DS75/AB/R, WT/DS84/AB/R, adopted 17 February 1999, DSR 1999:I,
p. 3
Korea – Alcoholic Beverages Panel Report, Korea – Taxes on Alcoholic Beverages, WT/DS75/R,
WT/DS84/R, adopted 17 February 1999, as modified by Appellate Body
Report WT/DS75/AB/R, WT/DS84/AB/R, DSR 1999:I, p. 44
WT/DS438/R • WT/DS444/R • WT/DS445/R

Short title Full case title and citation
Korea – Dairy Appellate Body Report, Korea – Definitive Safeguard Measure on Imports
of Certain Dairy Products, WT/DS98/AB/R, adopted 12 January 2000,
DSR 2000:I, p. 3
Korea – Various Measures on
Beef
Appellate Body Report, Korea – Measures Affecting Imports of Fresh,
Chilled and Frozen Beef, WT/DS161/AB/R, WT/DS169/AB/R, adopted 10
January 2001, DSR 2001:I, p. 5
Mexico – Taxes on Soft Drinks Panel Report, Mexico – Tax Measures on Soft Drinks and Other Beverages,
WT/DS308/R, adopted 24 March 2006, as modified by Appellate Body
Report WT/DS308/AB/R, DSR 2006:I, p. 43
Thailand – Cigarettes
(Philippines)
Appellate Body Report, Thailand – Customs and Fiscal Measures on
Cigarettes from the Philippines, WT/DS371/AB/R, adopted 15 July 2011,
DSR 2011:IV, p. 2203
Thailand – Cigarettes
(Philippines)
Panel Report, Thailand – Customs and Fiscal Measures on Cigarettes from
the Philippines, WT/DS371/R, adopted 15 July 2011, as modified by
Appellate Body Report WT/DS371/AB/R, DSR 2011:IV, p. 2299
Turkey – Rice Panel Report, Turkey – Measures Affecting the Importation of Rice,
WT/DS334/R, adopted 22 October 2007, DSR 2007:VI, p. 2151
US – 1916 Act Appellate Body Report, United States – Anti-Dumping Act of 1916,
WT/DS136/AB/R, WT/DS162/AB/R, adopted 26 September 2000,
DSR 2000:X, p. 4793
US – Continued Zeroing Appellate Body Report, United States – Continued Existence and
Application of Zeroing Methodology, WT/DS350/AB/R, adopted
19 February 2009, DSR 2009:III, p. 1291
US – COOL Appellate Body Reports, United States – Certain Country of Origin Labelling
(COOL) Requirements, WT/DS384/AB/R / WT/DS386/AB/R, adopted
23 July 2012, DSR 2012:V:, p. 2449
US – COOL Panel Reports, United States – Certain Country of Origin Labelling (COOL)
Requirements, WT/DS384/R / WT/DS386/R, adopted 23 July 2012, as
modified by Appellate Body Reports WT/DS384/AB/R / WT/DS386/AB/R,
DSR 2012:VI, p. 2745
US – Corrosion-Resistant Steel
Sunset Review
Appellate Body Report, United States – Sunset Review of Anti-Dumping
Duties on Corrosion-Resistant Carbon Steel Flat Products from Japan,
WT/DS244/AB/R, adopted 9 January 2004, DSR 2004:I, p. 3
US – Countervailing and
Anti-Dumping Measures (China)
Panel Report, United States – Countervailing and Anti-Dumping Measures
on Certain Products from China, WT/DS449/R, adopted 22 July 2014, as
modified by Appellate Body Report WT/DS449/AB/R and Corr.1
US – Countervailing Duty
Investigation on DRAMS
Panel Report, United States – Countervailing Duty Investigation on
Dynamic Random Access Memory Semiconductors (DRAMS) from Korea,
WT/DS296/R, adopted 20 July 2005, as modified by Appellate Body Report
WT/DS296/AB/R, DSR 2005:XVII, p. 8243
US – Export Restraints Panel Report, United States – Measures Treating Exports Restraints as
Subsidies, WT/DS194/R and Corr.2, adopted 23 August 2001,
DSR 2001:XI, p. 5767
US – FSC
(Article 21.5 – EC)
Appellate Body Report, United States – Tax Treatment for "Foreign Sales
Corporations" – Recourse to Article 21.5 of the DSU by the European
Communities, WT/DS108/AB/RW, adopted 29 January 2002, DSR 2002:I,
p. 55
US – Gasoline Appellate Body Report, United States – Standards for Reformulated and
Conventional Gasoline, WT/DS2/AB/R, adopted 20 May 1996, DSR 1996:I,
p. 3
US – Gasoline Panel Report, United States – Standards for Reformulated and
Conventional Gasoline, WT/DS2/R, adopted 20 May 1996, as modified by
Appellate Body Report WT/DS2/AB/R, DSR 1996:I, p. 29
US – Large Civil Aircraft
(2nd complaint)
Panel Report, United States – Measures Affecting Trade in Large Civil
Aircraft (Second Complaint), WT/DS353/R, adopted 23 March 2012, as
modified by Appellate Body Report WT/DS353/AB/R, DSR 2012:II, p. 649
WT/DS438/R • WT/DS444/R • WT/DS445/R

Short title Full case title and citation
US – Lead and Bismuth II Appellate Body Report, United States – Imposition of Countervailing Duties
on Certain Hot-Rolled Lead and Bismuth Carbon Steel Products Originating
in the United Kingdom, WT/DS138/AB/R, adopted 7 June 2000,
DSR 2000:V, p. 2595
US – Oil Country Tubular Goods
Sunset Reviews
Appellate Body Report, United States – Sunset Reviews of Anti-Dumping
Measures on Oil Country Tubular Goods from Argentina, WT/DS268/AB/R,
adopted 17 December 2004, DSR 2004:VII, p. 3257
US – Poultry (China) Panel Report, United States – Certain Measures Affecting Imports of
Poultry from China, WT/DS392/R, adopted 25 October 2010, DSR 2010:V,
p. 1909
US – Shrimp Appellate Body Report, United States – Import Prohibition of Certain
Shrimp and Shrimp Products, WT/DS58/AB/R, adopted 6 November 1998,
DSR 1998:VII, p. 2755
US – Shrimp (Viet Nam) Panel Report, United States – Anti-Dumping Measures on Certain Shrimp
from Viet Nam, WT/DS404/R, adopted 2 September 2011, DSR 2011:X,
p. 5301
US – Tuna II (Mexico) Panel Report, United States – Measures Concerning the Importation,
Marketing and Sale of Tuna and Tuna Products, WT/DS381/R, adopted
13 June 2012, as modified by Appellate Body Report WT/DS381/AB/R,
DSR 2012:IV, p. 1837, DSR 2012:IV, p. 1837
US – Underwear Panel Report, United States – Restrictions on Imports of Cotton and
Man-made Fibre Underwear, WT/DS24/R, adopted 25 February 1997, as
modified by Appellate Body Report WT/DS24/AB/R, DSR 1997:I, p. 31
US – Upland Cotton Appellate Body Report, United States – Subsidies on Upland Cotton,
WT/DS267/AB/R, adopted 21 March 2005, DSR 2005:I, p. 3
US – Wheat Gluten Appellate Body Report, United States – Definitive Safeguard Measures on
Imports of Wheat Gluten from the European Communities,
WT/DS166/AB/R, adopted 19 January 2001, DSR 2001:II, p. 717
US – Wool Shirts and Blouses Appellate Body Report, United States – Measure Affecting Imports of
Woven Wool Shirts and Blouses from India, WT/DS33/AB/R, adopted 23
May 1997, and Corr.1, DSR 1997:I, p. 323
US – Zeroing (EC) Appellate Body Report, United States – Laws, Regulations and
Methodology for Calculating Dumping Margins ("Zeroing"),
WT/DS294/AB/R, adopted 9 May 2006, and Corr.1, DSR 2006:II, p. 417
US – Zeroing (EC) Panel Report, United States – Laws, Regulations and Methodology for
Calculating Dumping Margins ("Zeroing"), WT/DS294/R, adopted 9 May
2006, as modified by Appellate Body Report WT/DS294/AB/R,
DSR 2006:II, p. 521
US – Zeroing (Japan) Panel Report, United States – Measures Relating to Zeroing and Sunset
Reviews, WT/DS322/R, adopted 23 January 2007, as modified by
Appellate Body Report WT/DS322/AB/R, DSR 2007:I, p. 97
WT/DS438/R • WT/DS444/R • WT/DS445/R

GATT CASES CITED IN THESE REPORTS
Short title Full case title and citation
Canada – FIRA GATT Panel Report, Canada – Administration of the Foreign Investment
Review Act, L/5504, adopted 7 February 1984, BISD 30S, p. 140
Canada – Provincial Liquor
Boards (EEC)
GATT Panel Report, Canada – Import, Distribution and Sale of Alcoholic
Drinks by Canadian Provincial Marketing Agencies, L/6304, adopted
22 March 1988, BISD 35S, p. 37
Canada – Provincial Liquor
Boards (US)
GATT Panel Report, Canada – Import, Distribution and Sale of Certain
Alcoholic Drinks by Provincial Marketing Agencies, DS17/R, adopted
18 February 1992, BISD 39S, p. 27
EEC – Minimum Import Prices GATT Panel Report, EEC – Programme of Minimum Import Prices, Licences
and Surety Deposits for Certain Processed Fruits and Vegetables, L/4687,
adopted 18 October 1978, BISD 25S, p. 68
EEC – Oilseeds I GATT Panel Report, European Economic Community – Payments and
Subsidies Paid to Processors and Producers of Oilseeds and Related
Animal-Feed Proteins, L/6627, adopted 25 January 1990, BISD 37S, p. 86
EEC – Parts and Components GATT Panel Report, European Economic Community – Regulation on
Imports of Parts and Components, L/6657, adopted 16 May 1990, BISD
37S, p. 132
Japan – Semi-Conductors GATT Panel Report, Japan – Trade in Semi-Conductors, L/6309, adopted
4 May 1988, BISD 35S, p. 116
US – Section 337 Tariff Act GATT Panel Report, United States Section 337 of the Tariff Act of 1930,
L/6439, adopted 7 November 1989, BISD 36S, p. 345
US – Superfund GATT Panel Report, United States – Taxes on Petroleum and Certain
Imported Substances, L/6175, adopted 17 June 1987, BISD 34S, p. 136
WT/DS438/R • WT/DS444/R • WT/DS445/R

ABBREVIATIONS USED IN THESE REPORTS
Abbreviation Description
AFIP Federal Public Revenue Administration
AmCham American Chamber of Commerce in Argentina
ANMAT National Drugs, Food and Me dical Technology Administration
ARS Argentine Peso
BCI Business confidential information
CADELTRIP Argentine Chamber of Producers of Natural Casing
CAFMA Argentine Chamber of Produc ers of Agricultural Machinery
CUIT Taxpayer identification code
DGA Directorate-General of Customs of th e Federal Public Revenue Administration
DGI Directorate-General of Revenue of the Federal Public Revenue Administration
DGRSS Directorate-General for Re venues from Social Security of the Federal Public Revenue
Administration
DJAI Advance Sworn Import Declaration
DSB Dispute Settlement Body
DSU Understanding on Rules and Procedures Governing the Settlement of Disputes
FOB Free on board
GATT 1994 General Agreement on Tariffs and Trade 1994
ICJ International Court of Justice
ILA Agreement on Import Licensing Procedures
INTI National Institute of Industrial Te chnology of the Ministry of Industry
INV National Grape-Growing and Wine Production Institute
PEI 2020 Industrial Strategic Plan 2020
ROI Import Operations Registry
RTRRs Restrictive Trade-Related Requirements
SAFE Framework World Customs Organization's SAFE Framework of Standards to Secure and Facilitate
Global Trade
SCI Secretariat of Domestic Trade
SEDRONAR Planning Secretariat for the Prevention of Drug Addiction and the Fight Against Drug
Trafficking
SENASA National Agriculture and Food Quality and Health Service
SIM MARIA informatic system
TRIMs Agreement Agreement on Trade-Related Investment Measures
TRRs Trade-Related Requirements
UCESCI Unit on Coordination and Evaluati on of Subsidies on Internal Consumption
US United States of America
USD United States' Dollar
USTR Office of the United States Trade Representative
WCO World Customs Organization
WTO World Trade Organization
WTO Agreement Agreement Establishing the World Trade Organization
WT/DS438/R • WT/DS444/R • WT/DS445/R

EXHIBITS REFERRED TO IN THESE REPORTS
Panel Exhibit Title Short Title
ARG-3 Ley 22.415 (Código Aduanero) (Law 22,415
Argentina's Customs Code), 2 March 1981
Law 22,415, Customs Code
ARG-12 Guías paso a paso. Sistema MARIA: ¿Cómo hacer la
Declaración Jurada Anti cipada de Importación
(DJAI)? (Step-by-Step Guides. MARIA SYSTEM:
How to Submit the Advance Sworn Import
Declaration (DJAI))
MARIA System, Step-by-Step Guides:
How to Submit a DJAI
ARG-13 Resolución General AFIP 333/99 (AFIP General
Resolution 333/99), 15 January 1999
AFIP General Resolution 333/99
ARG-16 Administración Pública Nacional, Decreto
2085/2011 (National Public Administration, Decree
2085/2011), 7 December 2011
Decree 2085/2011
Nacional de Medicamentos, Alimentos y Tecnología
Médica, ANMAT (Decree 1490/92, creation of
ANMAT), 20 August 1992
Decree 1490/92, creation of ANMAT
ARG-27 Ley N° 23.737 (Código Penal) (Law 23,737 Criminal
Code), 21 September 1989; Decreto 623/96 (Plan
Federal de Prevención Integral de la
Drogadependencia y de Control del Tráfico Ilícito de
Drogas), (Decree 623/96, Federal Plan of integral
prevention of drug dependency and control of the
illicit traffic of drugs), 7 June 1996; Decreto
1.095/96 (Control de precursores y sustancias
estupefacientes) (Decree 1,095/96, Control of
precursors and essential ch emical products for the
manufacture of drugs); Decreto 1119/96 (Creación
Narcotráfico) (Decree 1119/96, Creation of a joint
working group for the prevention of drug addiction
and the fight against drug trafficking), 3 October
1996; Decreto 1161/2000 (Actualización de lista de
precursores y productos químicos) (Decree
1161/2000, Update of the list of precursors and
essential chemical products), 6 December 2000);
Resolución 216/2010 (Registro Nacional de
Precursores Químicos) (Resolution 216/2010,
National Registry of Chemical Precursors),
17 March 2010
Law 23,737, Criminal Code; Decree
623/96, Federal Plan of integral
prevention of drug dependency and
control of the illicit traffic of drugs;
Decree 1,095/96, Control of
precursors and essential chemical
products for the manufacture of
drugs; Decree 1119/96, Creation of a
joint working group for the
prevention of drug addiction and the
fight against drug trafficking; Decree
1161/2000, Update of the list of
precursors and essential chemical
products; Resolution 216/2010,
National Registry of Chemical
Precursors
ARG-30 Presidencia de la Nación, Ministerio de Economía y
Finanzas Públicas, Secretaría de Comercio Interior,
"Papel Prensa: La Verdad" (Office of the President
of Argentina, Ministry of Economy and Public
Finance, Secretariat of Domestic Trade: Report on
Papel Prensa: The Truth), August 2010
Office of the President, Ministry of
Economy and Public Finance,
Secretariat of Domestic Trade,
"Report on Papel Prensa", August
2010
ARG-32 Ley N o 22.802 (Ley de Lealtad Comercial) (Law
22,802 on Fair Trade), 5 May 1983; Ley No 19.227
(Ley de Mercados de Interés Nacional) (Law 19,227
on Markets of National Interest), 9 September
1971; Ley N o 19.511 (Ley de Metrología Legal)
(Law 19,511 on Legal Metrology), 2 March 1972;
Ley N o 24.240 (Ley de Defensa del Consumidor)
(Law 24,240 on Consumer Protection),
22 September 1993
Law 22,802 on Fair Trade;
Law 19,227 on Markets of National
Interest; Law 19,511 on Legal
Metrology; Law 24,240 on Consumer
Protection
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
ARG-38 Instituto Nacional de Estadística y Censos,
Exportación, importación y saldo por zonas
económicas y principales países, Años 2007-2011
(National Institute for Statistics and Census,
Argentina's imports, exports and balance, by region
and main countries 2007-2011)
National Institute for Statistics and
Census, Argentina's imports, exports
and balance, by region and main
countries 2007-2011
ARG-40 Instituto Nacional de Estadística y Censos, INDEC
Informa, Año 18, No. 7, Julio de 2013 (National
Institute for Statistics and Census, INDEC Informa,
Year 18, No. 7, July 2013)
Journal: INDEC Informa, Year 18, No.
7, July 2013
ARG-41 Instituto Nacional de Estadística y Censos, Balanza
comercial argentina, total y variaciones
adelante (National Institute for Statistics and
Census, Argentina's trade balance, totals and
percentage changes, monthly data since 1990)
National Institute for Statistics and
Census, Argentina's monthly trade
data
ARG-42 Instituto Nacional de Estadística y Censos,
Intercambio Comercial Argentino: Datos provisorios
semestre de 2013 (National Institute for Statistics
and Census, Argentina' s trade exchanges,
Provisional 2012 data and projections for 2013 –
1st semester)
National Institute for Statistics and
Census, Argentina's trade exchanges,
Provisional 2012 data and projections
for 2013 – 1st semester
ARG-44 Ley N° 26.045 (Ley del Registro Nacional de
Precursores Químicos) (Law 26,045 on the National
Registry of Chemical Precursors), 8 June 2005
Law 26,045 on the National Registry
of Chemical Precursors
ARG-45 Decreto 1.095/96 (Control de precursores y
de estupefacientes) (Decree 1,095/96, Control of
precursors and essential ch emical products for the
manufacture of drugs), 26 September 1996
Decree 1,095/96, Control of
precursors and essential chemical
products for the manufacture of drugs
ARG-46 Resolución SEDRONAR 216/2010 (Registro Nacional
de Precursores Químicos) (SEDRONAR Resolution
216/2010, National Registry of Chemical
Precursors), 17 March 2010
SEDRONAR Resolution 216/2010,
National Registry of Chemical
Precursors
ARG-47 Convenio de Adhesión al Régimen de Ventanilla
SEDRONAR – RG No. 3252 y 3255 (AFIP):
Convenio Específico de Adhesión al Régimen de
Declaración Jurada Anticipada de Importación y
Ventana Única R.G. No. 3.252 y 3.255 (AFIP)
(Accession Agreement to the Single Electronic
Window for Foreign Trade Regime SEDRONAR – RG
No. 3252 and 3255 (AFIP): Specific Accession
Agreement to the Advance Sworn Import
Declaration and Single Window Regime R.G. No.
3,252 and 3,255 (AFIP)), 22 February 2012
SEDRONAR's Accession Agreement
ARG-48 Convenio de Adhesión al Régimen de Ventanilla
Única Electrónica del Comercio Exterior – RG No.
3252 y 3255 (AFIP): Convenio de Adhesión entre
Administración Nacional de Medicamentos,
Alimentos y Tecnología Médica y la Administración
Federal de Ingresos Públicos (Accession Agreement
to the Single Electronic Window for Foreign Trade
Regime – RG No. 3252 and 3255 (AFIP): Accession
Agreement between the National Drugs, Food and
Medical Technology Administration and the Federal
Public Revenue Administration), 8 February 2012
ANMAT's Accession Agreement
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
ARG-49 Convenio de Adhesión al Régimen de Ventanilla
Única Electrónica SENASA – RG No. 3252 y 3255
(AFIP): Convenio Especí fico de Adhesión al
Régimen de Declaración Jurada Anticipada de
Importación y Ventanilla Única R.G. No. 3.252 y
3.255 (AFIP) (Accession Agreement to the Single
Electronic Window Regime SENASA – R.G. No. 3252
and 3255 (AFIP): Specific Accession Agreement to
the Advance Sworn Import Declaration and Single
Window Regime R.G. No. 3,252 and 3,255 (AFIP)),
14 February 2012
SENASA's Accession Agreement
ARG-50 Convenio de Adhesión al Régimen de Ventanilla
Única Electrónica INV – RG No. 3252 y 3255
(AFIP): Convenio Especí fico de Adhesión al
Régimen de Declaración Jurada Anticipada de
Importación y Ventanilla Única R.G. No. 3.252 y
3.255 (AFIP) (Accession Agreement to the to the
Single Electronic Window Regime INV – RG No.
3252 and 3255 (AFIP): Specific Accession
Agreement to the Advance Sworn Import
Declaration and Single Window Regime R.G. No.
3,252 and 3,255 (AFIP)), 16 February 2012
INV's Accession Agreement
ARG-51 Ministerio de Industria , Plan Estratégico Industrial
2020 (Ministry of Industry, Strategic Industrial Plan
2020), 4 October 2011
Ministry of Indu stry, Strategic
Industrial Plan 2020
ARG-52 List of products subjec t to review and observation
by ANMAT
Products subject to review and
observation by ANMAT
ARG-53 List of products subject to review and observation
by SEDRONAR
Products subject to review and
observation by SEDRONAR
ARG-54 Radio Nacional, Entrevista Presidente de AGCO
Argentina ( Radio Nacional , Interview to AGCO
Argentina President), 2 October 2013
Radio Nacional , Interview to AGCO
Argentina President), 2 October 2013
ARG-55 La Nación, Entrevista / Agustín Melano "Me llevó
dos años convencer a Converse de fabricar en el
país" (La Nación, Interview, "It took me two years
to convince Converse to produce in Argentina"),
31 December 2011
La Nación , Interview, "Two years to
convince Converse to produce in
Argentina"), 31 December 2011
ARG-56 Apertura.com, Sergio Marchionne, CEO de Fiat y
invertir" ( Apertura.com, Interview to Fiat &
Chrysler CEO: "Europe is not the most attractive
place to invest"), 5 August 2013
Apertura.com, Interview to Fiat &
Chrysler CEO: "Europe is not the
most attractive pl ace to invest",
5 August 2013
ARG-58 Movilsur, Entrevista a Mirko Aksentijevic, CEO de
Nokia Argentina , by Nicolás Falcioni ( Movilsur,
Interview to Mirko Aksentijevic, Nokia Argentina
CEO), 5 July 2011
Movilsur, Interview to Mirko
Aksentijevic, Nokia Argentina CEO, 5
July 2011
ARG-60 The Wall Street Journal , Peugeot Citroen CEO
Reaffirms 2013 Cash Flow Guidance at Motor Show,
by David Pearson, 10 September 2013
Wall Street Journal , Peugeot Citroen
CEO Reaffirms 2013 Cash Flow
Guidance, 10 September 2013
ARG-62 Cronista.com, CEO de Toyota: "Si no podemos
operar donde hay inflación, no podemos ser
globales" (Cronista.com, Toyota CEO: "If we cannot
operate where there is inflation, we cannot be
global"), 22 September 2013
Cronista.com, Toyota CEO: "If we
cannot operate where there is
inflation, we cannot be global",
22 September 2013
ARG-63 Argentina Autoblog (autoblog.com.ar) , Mercedes-
(Argentina Autoblog , Mercedes-Benz will produce
new Vito in Argentina), 5 October 2012
News item: Argentina Autoblog ,
Mercedes-Benz will produce new Vito
in Argentina), 5 October 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
ARG-65 Ministerio de Relaciones Exteriores y Culto, Centro
de Economía Internacional, Determinantes del nivel
período 1993-2012 (Ministry of External Relations
and Worship, Center of International Economics,
Factors affecting the level of Argentine imports in
the period 1993-2012), November 2013
Study: Centro de Economía
Internacional, Factors affecting the
level of Argentine imports in 1993-
2012, November 2013
Nación Argentina antes de sancionarse la Ley No.
26.736 – Pasta celulosa y papel para diarios (Public
Hearing of the Argentine Congress on the adoption
of Law 26,736 – Newsprint), 16 September 2010
Public Hearing of the Argentine
Congress on a Bill on Newsprint,
16 September 2010
ARG-E7 Secretaría de Comercio Interior, Imputación a la
firma PAPEL PRENSA S.A. I.C.F. y de M. por
presunta infracción de la Ley No. 26.736
(Secretariat of Domestic Trade, PAPEL PRÈNSA
S.A.I.C.F. y de M. is charged with an alleged breach
of Law 26,736), 19 February 2013
Secretariat of Domestic Trade, Papel
Prensa is charged with alleged breach
of Law 26,736, 19 February 2013
ARG-E8 Newspaper articles, st atements made by the Chief
Executive Officer of Grupo Clarín
Newspaper articles, statements made
by the Chief Executive Officer of
Grupo Clarín
EU-418+ Clément Comercio Exterior , Informe Técnico, DJAI:
Su evolución (Clément Foreign Trade, Technical
Report, DJAI: Its Evolution), 13 December 2012
Report: Clément Comercio Exterior ,
DJAI: Its Evolution, 13 December
2012
JE-1, JE-398
and EU-84
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Una importadora
automotriz podrá compensar exportando (Argentine
Republic Press Office, An automobile importer may
compensate by exporting), 25 March 2011
News item: Sala de Prensa República
Argentina, An automobile importer
may compensate by exporting,
25 March 2011
JE-2 Juguetes y Negocios , Cómo liberar Declaraciones
de Importación (Toys and Business: How to
Release Import Declarations), 6 March 2012
News item: Juguetes y Negocios, How
to Release Import Declarations,
6 March 2012
(Buenos Aires Económico , Moreno clarified that his
import controls will apply to one hundred
companies that use 80% of available foreign
exchange), 31 January 2012
Buenos Aires Económico , Import
controls will apply to one hundred
companies, 31 January 2012
JE-4 Ministerio de Industria , Giorgi, Boudou y Moreno
subscribieron el plan de exportaciones e
importaciones de General Motors (Ministry of
Industry, Giorgi, Boudou, and Moreno Sign General
Motors export-import plan), 2 May 2011
News item: Ministry of Industry,
Giorgi, Boudou, and Moreno Sign
General Motors export-import plan,
2 May 2011
JE-5 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Compromiso de
automotriz para equiparar su balanza (Argentine
Republic Press Office, Automaker pledges to
balance its trade), 6 April 2011
News item: Sala de Prensa República
Argentina, Automaker pledges to
balance its trade, 6 April 2011
JE-6 Perfil, Faltarán más ropa, juguetes y electrónicos
importados, by Pedro Ylarri ( Perfil, Clothes, toys,
and electronic products wi ll be in short supply),
17 July 2011
Perfil, Clothes, toys, and electronic
products will be in short supply,
17 July 2011
JE-7, JE-322
and EU-8
Ministerio de Industria , Amplían el universo de
de licencias no automáticas (Ministry of Industry,
List of products subject to monitoring by non-
automatic licences is increased), 15 February 2011
News item: Ministry of Industry, List
of products subject to non-automatic
licences is increased, 15 February
2011
JE-8 Debate, El Plan 2012 , by Roberto Navarro
(Interview with the Secretary of Domestic Trade
(Debate, The Plan 2012), 27 January 2012
Debate, The Plan 2012, 27 January
2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-9 Ministerio de Industria , Giorgi: "Este Gobierno cree
y aplica administración del comercio " (Ministry of
Industry, Giorgi: "This Administration believes in
and is implementing trade management"),
25 February 2011
News item: Ministry of Industry,
Giorgi: "This Administration believes
in and is implementing trade
management", 25 February 2011
de la "Declaración Ju rada Anticipada de
Importación (DJAI) " (User Manual for Registration
and Assignment of the "Advance Sworn Import
Declaration (DJAI)"), July 2012
AFIP, DJAI User Manual, July 2012
JE-14 and
ARG-11
Resolución General AFIP 3256/2012 (AFIP General
Resolution 3256/2012), 26 January 2012
AFIP General Resolution 3256/2012,
26 January 2012
JE-15 and
ARG-6
Resolución General AFIP 3252/2012 (AFIP General
Resolution 3252/2012), 5 January 2012
AFIP General Resolution 3252/2012,
5 January 2012
JE-16 and
ARG-7
Resolución General AFIP 3255/2012 (AFIP General
Resolution 3255/2012), 20 January 2012
AFIP General Resolution 3255/2012,
20 January 2012
JE-40 Banco Central de la República Argentina ,
Comunicación "A" 5274 ( C e n t r a l B a n k o f t h e
Argentine Republic, Communication "A" 5274),
30 January 2012
Central Bank of the Argentine
Republic, Communication "A" 5274,
30 January 2012
JE-41 and
ARG-15
Resolución SCI 1/2012 (SCI Resolution 1/2012),
11 January 2012
SCI Resolution 1/2012, 11 January
2012
JE-43 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Sedronar e INV
adhirieron a la ventanill a única electrónica y DDJJ
anticipada para importaciones ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
SEDRONAR and INV adhered to the single
electronic window and the Advanced Sworn Import
Declaration), 27 February 2012
News item: Prensa Argentina,
SEDRONAR and INV adhered to the
single electronic window and the
DJAI, 27 February 2012
JE-46 Unión Industrial del Oeste , Boletín Informativo,
Declaraciones Juradas Anti cipadas de Importación
(Industrial Union of the West: Information Bulletin,
Advance Sworn Import Declarations),
21 March 2012
Oeste, Advance Sworn Import
Declarations, 21 March 2012
JE-47 GM Comex Estudio de Comercio Exterior, DJAI
Observada "Intervención de la SCIN" (GM Comex
Foreign Trade Bureau, Observed DJAI "Intervention
by the SCI"), 22 February 2012
Information note : GM Comex,
Observed DJAI, Intervention by SCI,
22 February 2012
JE-48 Consultores Industriales Asociados , Defensa de
Mercado: DJAI (Industrial Consultants Associates,
Market Defense: DJAI), 2012
Information note: Consultores
Industriales Asociados , Market
Defense: DJAI, 2012
JE-49 United Logistic Company, Newsletter 369: DJAI
Observada (United Logistic Company, Newsletter
369: Observed DJAI)
Newsletter: United Logistic Company,
Observed DJAI
JE-50 Cámara Argentina de Comercio: Comisión de
Importaciones y Exportaciones , Declaración Jurada
Anticipada de Importación (DJAI) (Argentine
Chamber of Commerce, Export and Import
Commission, Advance Sworn Import Declaration,
DJAI)
Slides: Argentine Chamber of
Commerce, Advance Sworn Import
Declaration, DJAI
JE-51 SIQAT S.R.L., Instrucciones sobre D.J.A.I.,
Declaración Jurada Anti cipada de Importación
(SIQAT SRL, Instructions on the DJAI, Advance
Sworn Import Declaration)
Information note: SIQAT SRL,
Instructions on the DJAI
JE-52 Cámara Argentina de la Industria Plástica ,
Secretaría de Comercio Interior: Procedimiento por
DJAI "Observadas" (Argentine Chamber of the
Plastic Industry, Secretariat of Domestic Trade:
Procedure for DJAIs in "Observed" Status),
February 2012
Newsletter: Argentine Chamber of the
Plastic Industry, Procedure for
Observed DJAIs, February 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-54 Clément Comercio Exterior, Procedimiento DJAI
bloqueadas (Clément Foreign Trade, Procedure for
Blocked DJAIs)
Information note: Clément Comercio
Exterior, Procedure for Blocked DJAIs
JE-55 Cámara de Comercio Exterior de Córdoba , Circular
Operativa Nº 01/2012, DJAI: Observadas por
Secretaría de Comercio Interior / Manual para
registro y afectación de las DJAIs – Última versión
disponible (Córdoba Foreign Trade Chamber,
Operative Circular Nº 01/2012, DJAI: Observed by
the Secretariat of Domest ic Trade / Manual for
registration and assignment of DJAIs – Last
available version), 1 March 2012
Information note: Córdoba Foreign
Trade Chamber, DJAIs Observed by
the Secretariat of Domestic Trade,
1 March 2012
JE-56 U.S. Chamber of Commerce, "Report on the U.S.
Chamber of Commerce's survey on Argentina's
DJAI system", 3 March 2013
U.S. Chamber of Commerce, Report
on survey on Argentina's DJAI
system, 3 March 2013
JE-57 Sala Contencioso Admini strativo No. 2, Causa
1674/2012, Zatel Adrian Ramon c/en M° Economia
SCI Resol 1/12-AFIP-Resol 3252 3255/12 S/Medida
cautelar (autonoma) (National Court for Federal
Administrative Disputes, Zatel Adrian Ramon v.
Ministry of Economy SCI Resolutions 1/12 AFIP
3252 3255/12, Preliminary injunction), 23 August
2012
National Court for Federal
Administrative Disputes, Zatel Adrian
Ramon v. Ministry of Economy ,
23 August 2012
JE-58 Sala Contencioso Admini strativo No. 4, Causa
16137/2012, Wabro SA c/en M° Economia Resol
3252/12 3255/12 S/Proceso en conocimiento
(National Court for Federal Administrative Disputes,
Wabro SA v. Ministry of Economy Resolutions
3252/12 3255/12, Confirmation procedure),
2 October 2012
National Court for Federal
Administrative Disputes, Wabro SA v.
Ministry of Economy, 2 October 2012
JE-59 Cámara Nacional de Apelaciones en lo Contencioso
Administrativo Federal, Yu digar Argentina S.A. c/
e n M º d e E c o n o m í a s / A m p a r o - L e y N º 1 6 . 9 8 6
(National Court of Appeals for Federal
Administrative Disputes, Yudigar Argentina S.A. v.
Ministry of Economy / Injunction Law 16,986),
16 August 2012
National Court of Appeals for Federal
Administrative Disputes, Yudigar
Argentina S.A. v. Ministry of
Economy, 16 August 2012
JE-64 BAE Argentina (Diariobae), Los importadores
compensar sus balanzas , by Patricia Valli ( BAE
Argentina (Diariobae), Importers finance and
subsidize exports to offset their balances), 7 August
2012
News item: BAE Argentina
(Diariobae), Importers finance and
subsidize exports to offset their
balances, 7 August 2012
JE-80 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Boudou habló del éxito
de la política de sustitución de importaciones (Sala
de Prensa República Argentina
(prensa.argentina.com.ar), Boudou spoke about
the success of the import substitution policy),
18 March 2011
News item: Prensa Argentina, Boudou
spoke about the success of the import
substitution policy, 18 March 2011
JE-81 Sala de Prensa República Argentina
(prensa.argentina.com.ar), La comercializadora de
exportaciones de vinos y aceites (Argentine
Republic Press Office, Porsche's trading company
agreed to compensate imports with exports of wine
and oil), 30 March 2012
News item: Prensa Argentina ,
Porsche's trading company agreed to
compensate imports with exports of
wine and oil, 30 March 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-82 Sala de Prensa República Argentina
(prensa.argentina.com.ar), La automotriz Chery
comercial en 2012 ( Sala de Prensa República
Argentina (prensa.argentina.com.ar) , The
automaker Chery agreed with the Government to
revert its trade balance in 2012), 19 May 2011
News item: Prensa Argentina ,
Automaker Chery agreed with the
Government to revert its trade
balance in 2012, 19 May 2011
JE-84 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Economía, Industria y
Comercio firmaron el acuerdo de Mercedes Benz
para equilibrar su balanza comercial (Sala de
Prensa República Argentina
(prensa.argentina.com.ar), [Ministries of]
Economy, Industry and Trade sign an agreement
with Mercedes Benz to even out its trade balance),
7 April 2011
News item: Prensa Argentina ,
Economy, industry and trade sign an
agreement with Mercedes Benz to
even out its trade balance, 7 April
2011
JE-85 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Ya son 5 las
aportar u$s 2.200 millones a la balanza comercial
(Sala de Prensa República Argentina
(prensa.argentina.com.ar), Five car producers have
signed an agreement with the Government to
contribute USD 2.2 billion to the balance of trade),
20 April 2011
News item: Prensa Argentina , Five
car producers have agreed to
contribute USD 2.2 billion to the
balance of trade, 20 April 2011
JE-86 Sala de Prensa República Argentina
(prensa.argentina.com.ar), La automotriz Hyundai
comercial (Ministry of Industry, Car Manufacturer
Hyundai reaches agreement with Government on
offsetting its trade balance), 13 June 2011
News item: Prensa Argentina , Car
producer Hyundai agrees to offset its
trade balance, 13 June 2011
JE-87 Sala de Prensa República Argentina
(prensa.argentina.com.ar), También la automotriz
KIA se comprometió a equilibrar su balanza
comercial ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), Car manufacturer KIA
also pledged to even out its trade balance), 15 June
2011
News item: Prensa Argentina , Car
manufacturer KIA also pledged to
even out its trade balance, 15 June
2011
JE-88 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Fiat, otra automotriz
equiparar la balanza comercial ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Fiat: Another automaker signs an agreement with
the Government to ensure trade balance),
5 May 2011
News item: Prensa Argentina , Fiat:
Another automaker signs an
agreement with the Government to
ensure trade balance, 5 May 2011
JE-89 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Nissan acordó un nuevo
plan de equilibrio de balanza comercial ( Sala de
Prensa República Argentina
(prensa.argentina.com.ar), Nissan agreed to a new
trade balancing plan), 19 October 2011
News item: Prensa Argentina, Nissan
agreed to a new trade balancing plan,
19 October 2011
JE-90 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Renault, Mitsubishi,
alcanzar el superávit comercial en 2012 ( Sala de
Prensa República Argentina
(prensa.argentina.com.ar), Renault, Mitsubishi,
Nissan and Volvo also sign ed a plan to achieve a
trade surplus in 2012), 5 August 2011
News item: Prensa Argentina ,
Renault, Mitsubishi, Nissan and Volvo
also signed a plan to achieve a trade
surplus in 2012, 5 August 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-91 Sala de Prensa República Argentina
(prensa.argentina.com.ar), La empresa Subaru
acordó con Industria equilibrar su balanza
comercial ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), Subaru agreed with the
Ministry of Industry to restore its trade balance),
29 August 2011
News item: Prensa Argentina, Subaru
agreed with the Ministry of Industry
to restore its trade balance, 29
August 2011
JE-92 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Industria anticipó que
BMW equilibrará su balanza comercial en 2012
(Sala de Prensa República Argentina
(prensa.argentina.com.ar), Ministry of Industry
announced that BMW will balance imports and
exports in 2012), 13 October 2011
News item: Prensa Argentina ,
Ministry of Indust ry announced that
BMW will balance imports and exports
in 2012, 13 October 2011
JE-95 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Ford exportará más e
importará menos, (Sala de Prensa República
Argentina (prensa.argentina.com.ar) , Ford will
export more and import less, 23 May 2011
News item: Prensa Argentina , Ford
w i l l e x p o r t m o r e and import less,
23 May 2011
JE-101 Sala de Prensa República Argentina
Argentina ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), Scania informed the
President it will invest USD 40 million in Argentina),
21 November 2011
News item: Prensa Argentina, Scania
informed the President it will invest
USD 40 million in Argentina,
21 November 2011
JE-102 Sala de Prensa República Argentina
aumentar exportaciones (Sala de Prensa República
Argentina (prensa.argentina.com.ar) , The
Government signed an agreement with automaker
Thermodyne Vial to increa se exports), 1 February
2012
News item: Prensa Argentina , The
Government signed an agreement
with automaker Thermodyne Vial to
increase exports, 1 February 2012
JE-103 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Renault Trucks anunció
de Prensa República Argentina
(prensa.argentina.com.ar), Renault Trucks
announced to the Government it will increase its
exports), 7 February 2012
News item: Prensa Argentina, Renault
Trucks announced to the Government
it will increase its exports, 7 February
2012
JE-104 Argentina Autoblog (autoblog.com.ar) , Exclusivo:
pesificada y exportando vinos, Harley-Davidson
vuelve a la carga ( Argentina Autoblog, Exclusive:
Valued in Pesos and exporting wines, Harley-
Davidson makes a come back), 29 June 2012
News item: Argentina Autoblog,
Valued in Pesos and exporting wines,
Harley-Davidson makes a come back,
29 June 2012
JE-105 Argentina Autoblog (autoblog.com.ar) , ¿Qué
despachó Juki Argentina rumbo a Ucrania y Estados
Unidos? ( Argentina Autoblog , What did Juki
Argentina dispatch to Ukraine and the
United States?), 27 April 2012
News item: Argentina Autoblog, What
did Juki Argentina dispatch to Ukraine
and the United States?, 27 April 2012
JE-106 Ámbito Financiero , Juki exporta vinos ( Ámbito
Financiero, Juki exports wine), 23 April 2012
News item: Ámbito Financiero , Juki
exports wine, 23 April 2012
wheels), 26 May 2012
La Nación , On two wheels, 26 May
2012
exporta vinos ( La Moto (lamotodigital.com.ar) ,
Faced with the crisis, Juki exports wine), 2 May
2012
News item: La Moto
(lamotodigital.com.ar), Faced with
the crisis, Juki exports wine, 2 May
2012
JE-110 Ámbito Financiero, Suzuki Motos Argentina exporta
(Ámbito Financiero , Suzuki Motos Argentina
Exports), 31 May 2012
News item: Ámbito Financiero, Suzuki
Motos Argentina Exports, 31 May
2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
primera fase de exportación ( La Moto
(lamotodigital.com.ar), Suzuki closed the first
phase of exportations), 31 May 2012
News item: La Moto
(lamotodigital.com.ar), Suzuki closed
the first phase of exportations,
31 May 2012
JE-112 motomax.com.ar, Suzuki Motos exporta desde
Argentina (motomax.com.ar, Suzuki Motos exports
from Argentina), 1 June 2012
News item: motomax.com.ar , Suzuki
Motos exports from Argentina, 1 June
2012
JE-113 tiempomotor.com, Suzuki Motos concretó primera
fase de exportación de mosto ( tiempomotor.com,
Suzuki Motos completed its first phase of grape-
must exports), 1 June 2012
News item: tiempomotor.com, Suzuki
Motos completed its first phase of
grape-must exports, 1 June 2012
JE-114 iProfesional.com, Vino por motos: Motomel
compensar su balanza comercial (iProfesional.com,
Motomel will construct a winery and a grape-must
plant to compensate its trade balance), 8 June
2012
News item: iProfesional.com ,
Motomel will construct a winery and a
grape-must plant to compensate its
trade balance, 8 June 2012
Nación, A motorcycle factory will have to export
wine and grape-must to b e a b l e t o i m p o r t
supplies), 11 June 2012
News item: La Nación , A motorcycle
factory will have to export wine and
grape-must to be able to import
supplies), 11 June 2012
JE-117 La Voz (lavoz.com.ar) , Más fábricas de motos
exportan vino ( La Voz (lavoz.com.ar) , More
motorcycle factories export wine), 9 June 2012
News item: (La Voz (lavoz.com.ar) ,
More motorcycle factories export
wine) , 9 June 2012
JE-119 tiempomotor.com, Motomel exporta vino y mosto
para importar piezas ( tiempomotor.com, Motomel
exports wine and grape must in order to import
motoparts), 10 June 2012
News item: tiempomotor.com ,
Motomel exports wine and grape
must in order to import motoparts,
10 June 2012
JE-121 La Moto (lamotodigital.com.ar) , Motomel sigue
exportando ( La Moto (lamotodigital.com.ar) ,
Motomel continues exporting), 11 June 2012
News item: La Moto
(lamotodigital.com.ar), Motomel
continues exporting, 11 June 2012
JE-122 enretail.com, "Zanella ha cumplido y se ha alineado
(enretail.com, "Zanella has complied with and
fulfilled all the demands from the National
Government"), 2 October 2012
News item: enretail.com, Zanella has
fulfilled all the demands from the
National Government, 2 October 2012
JE-123 Argentina Autoblog (autoblog.com.ar), Zanella: "No
sabemos por qué se hacen estas diferencias "
(Argentina Autoblog , Zanella: "We do not know
why there is different treatment"), 5 March 2012
News item: Argentina Autoblog
(autoblog.com.ar), Zanella: "We do
not know why there is different
treatment", 5 March 2012
JE-128 Presidencia, La empresa de maquinaria agrícola
de balanza comercial (Office of the President of
Argentina, Agricultural Machinery Company Claas
agreed with the Government on a plan with trade
balance), 1 April 2011
News item: Office of the President,
Agricultural Machinery Company
Claas agreed with the Government on
a plan with trade balance, 1 April
2011
JE-129 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Editoriales acuerdan
equilibrar la balanza comercial ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Publishing Companies Agree to Restore Trade
Balance), 31 October 2011
News item: Prensa Argentina ,
Publishing Companies Agree to
Restore Trade Balance, 31 October
2011
horas, by Patricia Kolesnicov ( Clarín, Books to be
released in the next 48 hours), 1 November 2011
News item: Clarín, Books to be
released in the next 48 hours,
1 November 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-133 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Giorgi y Moreno
importaciones (Sala de Prensa República Argentina
(prensa.argentina.com.ar), Giorgi and Moreno
Signed an Agreement with Booksellers to Offset
Their Imports), 11 November 2011
News item: Prensa Argentina , Giorgi
and Moreno Signed an Agreement
with Booksellers to Offset Their
Imports, 11 November 2011
Cristina Fernández en el ac to de cierre de ronda de
negocios "Argentina Exporta Audiovisual " (Office of
the President of Argentina, Address by the
President, Cristina Fernández, in the closing
ceremony of the business round " Argentina Exporta
Audiovisual"), 6 December 2011
Office of the President, Address by
the President, Cristina Fernández, in
the closing ceremony of the business
round " Argentina Exporta
Audiovisual"
JE-145 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Directivos de Electrolux
anunciaron a Cristina qu e comenzarán a exportar
electrodomésticos a Brasil ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Electrolux executives announced to [President]
Cristina [Fernández] that they will begin exporting
small appliances to Brazil), 25 August 2011
News item: Prensa Argentina ,
Electrolux executives announced to
President Cristina Fernández that
they will begin exporting small
appliances to Brazil, 25 August 2011
Luján Scarpinelli ( La Nación , Moreno mixes water
and oil), 6 May 2012
News item: La Nación, Moreno mixes
water and oil, 6 May 2012
JE-158 El Cronista, Zegna ayuda a exportar lana y reabre
(El Cronista , Zegna reopens by helping to export
wool), 2 August 2012
reopens by helping to export wool,
2 August 2012
JE-159 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Nike anunció una
producción en el país (Ministry of Industry, Nike
announces a USD 5 million investment to increase
local production), 5 April 2011
News item: Prensa Argentina , Nike
announces a USD 5 million
investment to increase local
production, 5 April 2011
JE-160 Cronista.com, Vende mobiliario a las sucursales de
by Matías Bonelli ( Cronista.com, [Adidas] sells
furniture to other countries' stores to comply with
Moreno's orders), 22 July 2011
News item: Cronista.com, Adidas
sells furniture to other countries'
stores to comply with Moreno's
orders, 22 July 2011
JE-163 Fair Disclosure Wire, "Q2 2012 Cencosud SA
Earnings Conference Call – Final ", 4 September
2012
Cencosud SA Earnings Conference
Call (Q2 2012), 4 September 2012
JE-164 infobae.com, Tras varios meses, Guillermo Moreno
permite importar la muñeca Barbie ( infobae.com,
After several months, Moreno allows the
importation of Barbie dolls), 18 August 2011
News item: infobae.com, After
several months, Moreno allows the
importation of Barbie dolls, 18 August
2011
productos importados, by Alfredo Sainz ( La Nación,
Moreno increases flexibility for more imported
products), 18
 August 2011
increases flexibility for more imported
products, 18
 August 2011
gracias a Rasti (26 Noticias, Barbie dolls come back
to toy shops thanks to Rasti), 18 August 2011
News item: 26 Noticias , Barbie dolls
come back to toy shops thanks to
Rasti, 18 August 2011
JE-167 iProfesional.com, Entran muñecas, salen ladrillitos:
las Barbies vuelven a cambio de Rastis
(iProfesional.com, Dolls come in, bricks go out:
Barbie dolls come back in exchange for Rastis), 18
August 2011
News item: iProfesional.com, Barbie
dolls come back in exchange for
Rastis, 18 August 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-168 Presidencia, En 2020 se podrán producir en el país
1.350 millones de unidades de medicamentos y
generar 40 mil nuevos empleos en el sector (Office
of the President of Argentina, In 2020, this country
will be able to produce 1. 35 billion medication units
and generate 40 thousand new jobs in the sector),
10 May 2011
News item: Office of the President, In
2020, this country will be able to
produce 1.35 billion medication units
and generate 40 thousand new jobs
in the sector, 10 May 2011
JE-172 Fair Disclosure Wire, "Q3 2012 Lojack Corp
Earnings Conference Call – Final", 1 November
2012
Lojack Corp Earnings Conference Call
(Q3 2012), 1 November 2012
JE-188 Cronista.com, Fiat comienza a producir
cosechadores en el país , by Julieta Camandone
(Cronista.com, Fiat starts produc ing harvesters in
Argentina), 20 December 2011
News item: Cronista.com, Fiat starts
producing harvesters in Argentina,
20 December 2011
JE-197, JE-539
and EU-225
Ministerio de Industria , Exigen al sector de
US$450 millones (Ministry of Industry, The
agricultural machinery sector is required to
substitute imports amounting to USD 450 million) ,
10 February 2011
News item: Ministry of Industry, The
agricultural machinery sector is
required to substitute imports
amounting to USD 450 million ,
10 February 2011
JE-199 Fair Disclosure Wire, "Q4 2011 AGCO Corp Earnings
Conference Call – Final", 7 February 2012
AGCO Corp Earnings Conference Call
(Q4 2011), 7 February 2012
fabricación de maquinaria agrícola y motores
(Giorgi agreed with Fiat Group to develop domestic
suppliers for the production of agricultural
machinery and motors), 26 February 2012
News item: Ministry of Industry,
Giorgi agreed with Fiat to develop
domestic suppliers for the production
of agricultural machinery and motors,
26 February 2012
JE-202 Ministerio de Industria , Giorgi exigió a fabricantes
d e m a q u i n a r i a a g r í c o l a p r e s e n t a r e n u n m e s
proyectos concretos de integración (Ministry of
Industry, Giorgi demanded that agricultural
machinery manufacturers submit specific
integration projects within a month), 21 March
2012
News item: Ministry of Industry,
Giorgi demanded th at agricultural
machinery manufacturers submit
specific integration projects within a
month, 21 March 2012
(Ministry of Industry, Giorgi: "whoever integrates
national parts faster will gain most"), 22 March
2012
News item: Ministry of Industry,
Giorgi: "whoever integrates national
parts faster will gain most", 22 March
2012
JE-204 Ministerio de Industria , Giorgi reunió a fabricantes
de maquinaria agrícola y agripartistas para
aumentar la integració n de piezas nacionales
(Ministry of Industry, Giorgi brought together
agricultural machiner y manufacturers and
agroparts manufacturers to increase the integration
of national supplies), 24 April 2012
News item: Ministry of Industry,
Giorgi brought together agricultural
machinery manufacturers and
agroparts manufacturers, 24 April
2012
JE-205 Ministerio de Industria , Giorgi exhortó a los
agripartistas a sustituir importaciones (Ministry of
Industry, Giorgi urged agroparts manufacturers to
substitute imports), 12 June 2012
News item: Ministry of Industry,
Giorgi urged agroparts manufacturers
to substitute imports, 12 June 2012
JE-207 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Giorgi ratificó que se
agrícola en el país ( Sala de Prensa República
Argentina (prensa.argentina.com.ar), Giorgi ratified
the extension of benefits to manufacture
agricultural machinery in the country),
19 November 2012
News item: Prensa Argentina , Giorgi
ratified the extension of benefits to
manufacture agricultural machinery in
the country, 19 November 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-209 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Tres metalmecánicas
comprometieron inversiones y que no girarán
utilidades ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), Three metallurgical
companies committed investments and will not
transfer profits), 23 December 2011
News item: Prensa Argentina , Three
metallurgical companies committed
investments and will not transfer
profits, 23 December 2011
JE-210 Ministerio de Industria, La Ministra Giorgi se reunió
con empresarios mineros (Ministry of Industry,
Minister Giorgi met with representatives of the
mining industry), 11 August 2011
News item: Ministry of Industry,
Minister Giorgi met with
representatives of the mining
industry, 11 August 2011
minería debe generar más empleo y crecimiento
local desarrollando proveedores nacionales
(Ministry of Industry, Gi orgi declared that the
mining sector must generate more employment
and local growth by develo ping national suppliers),
28 March 2012
News item: Ministry of Industry,
Giorgi declared that the mining sector
must generate more employment and
local growth by developing national
suppliers, 28 March 2012
JE-213 Ministerio de Industria, Giorgi con mineras: impulso
sector (Ministry of Industry, Giorgi with mining
companies: boost to local manufacturing of capital
goods for the sector), 22 April 2012
News item: Ministry of Industry,
Giorgi with mining companies: boost
to local manufacturing of capital
goods for the sector, 22 April 2012
JE-214 Ministerio de Industria , Giorgi se reunió con
desarrollen más proveedores locales (Ministry of
Industry, Giorgi met wi th executives of La
Alumbrera mining company to ask them to develop
more local suppliers), 26 April 2012
News item: Ministry of Industry,
Alumbrera mining company to
develop more local suppliers, 26 April
2012
JE-216 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Giorgi reunió a mineras
sustitución de importaciones por más de u$s 200
millones ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), Giorgi met with mining
companies and suppliers to move forward a plan to
substitute over USD 200 million in imports), 27
August 2012
News item: Prensa Argentina , Giorgi
met with mining companies and
suppliers to move forward a plan to
substitute over USD 200 million in
imports, 27 August 2012
JE-217 Ministerio de Industria , Giorgi: "Consolidar la
real soberanía minera " (Ministry of Industry,
Giorgi: "Consolidating the industrialization of an
input means walking towards real sovereignty in
the mining sector"), 25 September 2012
News item: Ministry of Industry,
Giorgi: "Consolidating the
industrialization of an input means
walking towards real sovereignty in
the mining sector", 25 September
2012
JE-222 Fair Disclosure Wire, "Q3 2012 Pan American Silver
Earnings Conference Call – Final", 8 November
2012
Pan American Silver Earnings
Conference Call (Q3 2012),
8 November 2012
JE-223 Fair Disclosure Wire, "Q4 2011 Pan American Silver
Earnings Conference Call – Final", 23 February
2012
Pan American Silver Earnings
Conference Call (Q4 2011),
23 February 2012
JE-226 Goldcorp, Management's disc ussion and analysis of
financial condition and results of operations for the
three and six months ended, 25 July 2012
Goldcorp, Management's discussion
and analysis of financial condition and
results of operations
JE-227 Fair Disclosure Wire, "Q1 2012 Goldcorp Earnings
Conference Call – Final", 26 April 2012
Goldcorp Earnings Conference Call
(Q1 2012), 26 April 2012
JE-229 Ministerio de Industria , Giorgi se reunió con
automotrices y planteó acciones para integrar
piezas locales y diversificar exportaciones (Ministry
of Industry, Giorgi met wi th car manufacturers and
laid out actions to integrate local parts and diversify
exports), 24 April 2012
News item: Ministry of Industry,
Giorgi met with car manufacturers
and laid out actions to integrate local
parts and diversify exports, 24 April
2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-230 Ministerio de Industria , Giorgi reunió a
automotrices y autopartistas con productores y
forjadores de aceros espe ciales para avanzar en
una mayor integración en esa cadena de valor
(Ministry of Industry, Giorgi gathered automakers
and auto part producers with special-steel
manufacturers to advance in the integration within
that value chain), 2 May 2012
News item: Ministry of Industry,
Giorgi gathered automakers and auto
part producers with special-steel
manufacturers, 2 May 2012
JE-231 Ministerio de Industria , Giorgi y Moreno acordaron
con terminales, autopartistas y forjadores sustituir
importaciones de aceros especiales (Ministry of
Industry, Giorgi and Moreno agreed with
automakers, auto part pr oducers and steel makers
to substitute imports of special steels), 19 June
2012
News item: Ministry of Industry,
Giorgi and Moreno agreed with
automakers, auto part producers and
steel makers to substitute imports of
special steels, 19 June 2012
JE-232 Ministerio de Industria, "El desafío es agregar valor
a las exportaciones de cueros ", aseguró Giorgi
(Ministry of Industry, Giorgi declared: "The
challenge is to add value to leather exports"), 19
June 2012
News item: Ministry of Industry,
Giorgi: "The challenge is to add value
to leather exports", 19 June 2012
JE-234 Ministerio de Industria, Giorgi impulsa la sustitución
de software en la industria automotriz (Ministry of
Industry, Giorgi fosters import substitution and
increased exports of software in the automobile
industry), 9 October 2012
News item: Ministry of Industry,
Giorgi fosters import substitution and
increased exports of software in the
automobile industry, 9 October 2012
JE-236 Sala de Prensa República Argentina
comercial ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), GM's investments in
Argentina will help it reverse its trade deficit),
15 June 2011
News item: Prensa Argentina , GM's
investments in Argentina will help it
reverse its trade deficit, 15 June 2011
en el país tienen mano de obra argentina (Office of
the President of Argentina, Half of the motorcycles
sold in the country have Argentine labor),
4 June 2011
News item: Office of the President,
Half of the motorcycles sold in the
country have Argentine labor, 4 June
2011
JE-241 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Procter & Gamble
millones y un plan de sust itución de importaciones
(Sala de Prensa República Argentina
(prensa.argentina.com.ar), Procter & Gamble
announces to the President ARS 557 million in
investments and an import substitution plan),
5 September 2012
News item: Prensa Argentina, Procter
& Gamble announces ARS 557 million
in investments and an import
substitution plan, 5 September 2012
JE-242 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Marcó del Pont destacó
de Prensa República Argentina
(prensa.argentina.com.ar), Marcó del Pont
highlighted investment growth in Argentina),
14 November 2012
News item: Prensa Argentina , Marcó
del Pont highlighted investment
growth in Argentina, 14 November
2012
JE-244 Presidencia, Anuncio de nuevas inversiones en GM:
discurso de la Presidenta (Office of the President of
Argentina, Announcement of New Investments in
GM: Address by the President), 15 November 2011
News item: Office of the President,
Announcement of New Investments in
GM: Address by the President,
15 November 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-245 Sala de Prensa República Argentina
Gobierno equilibrar su balanza comercial ( Sala de
Prensa República Argentina
(prensa.argentina.com.ar), Peugeot agrees with the
Government to balance its trade), 17 November
2011
News item: Prensa Argentina ,
Peugeot agrees with the Government
to balance its trade, 17 November
2011
JE-252 Ministerio de Industria , Argentina ya sustituyó
primer semestre del año (Ministry of Industry,
Argentina already substituted imports amounting to
USD 4 billion in the first semester of the year), 23
August 2011
News item: Ministry of Industry,
Argentina already substituted imports
amounting to USD 4 billion in the first
semester of the year, 23 August 2011
JE-254 Presidencia, Honda invertirá 3 millones de dólares
para comenzar a producir motos en su planta de
Campana (Office of the President of Argentina,
Honda will invest 3 million dollars to begin
producing motorcycles in its Campana factory),
27 June 2011
News item: Office of the President,
Honda will invest USD 3 million to
begin producing mo torcycles in its
Campana factory, 27 June 2011
ingresar sus vehículos al país , by Juan Pablo De
Santis (La Nación, BMW will export rice so that its
cars can enter the country), 13 October 2011
News item: La Nación , BMW will
export rice so that its cars can enter
the country, 13 October 2011
JE-259 Clarín, Argentina retuvo un millón de libros (Clarín,
Argentina retained a mil lion books), 26 September
2011
News item: Clarín, Argentina retained
a million books, 26 September 2011
JE-265 Página 12 , El abastecimiento tiene remedio, by
Javier Lewkowicz ( Página 12, Supply has a
remedy), 25 April 2012
News item: Página 12, Supply has a
remedy, 25 April 2012
JE-267 Ministerio de Industria , Bridgestone Argentina
ratificó su compromiso para sustituir importaciones
y aumentar exportaciones (Ministry of Industry,
Bridgestone Argentina rati fied its commitment to
substitute imports and increase exports), 22
August 2012
News item: Ministry of Industry,
Bridgestone Argent ina ratified its
commitment to substitute imports
and increase exports, 22 August 2012
Desbloqueo de DJAI Observadas (Argentine-
Chinese Chamber of Production, Industry and
Commerce, email communication sent to members:
"Procedure to Unblock Observed DJAIs"),
11 December 2012
Information note: Argentine-Chinese
Chamber, Procedure to Unblock
Observed DJAIs, 11 December 2012
nuevo régimen (Ámbito Financiero , What you
should know about the new rules), 1 February 2012
Newspaper article: Ámbito Financiero,
What you should know about the new
rules, 1 February 2012
JE-276 Sala de Prensa República Argentina
competencia desleal ( Sala de Prensa República
Argentina (prensa.argentina.com.ar), The
Government moves forward with measures to
protect the textile industry from unfair
competition), 31 January 2012
News item: Prensa Argentina, The
Government moves forward with
measures to protect the textile
industry from unfair competition, 31
January 2012
JE-277 Ministerio de Industria , Ford presentó su nuevo
inversiones por US$250 millones presentado al
Ministerio de Industria (Ministry of Industry, Ford
debuted its new pickup model, under the USD 250
million investment plan submitted to the Ministry of
Industry), 3 July 2012
News item: Ministry of Industry, Ford
debuted its new pickup model, under
the USD 250 million investment plan
submitted to the Ministry of Industry,
3 July 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-288 Diario BAE, Giorgi instó a fabricantes de maquinaria
(Diario BAE , Giorgi called on producers of
agricultural machinery to accelerate substitution of
parts), 22 March 2012
Newspaper article: Diario BAE, Giorgi
called on producers of agricultural
machinery to accelerate substitution
of parts, 22 March 2012
JE-298 Representación Comercial de ProChile en Mendoza ,
Vitivinicultura en Argentina (Commercial
Representation of ProChi le in Mendoza, Market
Study of Vitiviniculture: Suppliers in Argentina),
May 2012
Market study: Commercial
Representation of ProChile in
Mendoza, Vitiviniculture Suppliers in
Argentina, May 2012
JE-300 Ministerio de Industria, Giorgi analizó el crecimiento
empresa (Ministry of Industry, Giorgi analyzed Ford
Argentina's production growth with the company's
executives), 15 March 2013
News item: Ministry of Industry,
Giorgi analyzed Ford Argentina's
production growth with the
company's executives, 15 March 2013
JE-302 Cámara Nacional de Apelaciones en lo Contencioso
Administrativo Federal, Causa 33616/2012 Fity SA
–Inc Med- c/ en M Economia Resol 251/09 (DJAI
50033S/12) S/Medida cautelar (autonoma)
(National Court of Appeals for Federal
Administrative Disputes, Fity SA –Inc Med- v.
Ministry of Economy Resolution 251/09 DJAI
50033S/12), 22 November 2012
National Court of Appeals for Federal
Administrative Disputes, Fity SA v.
Ministry of Economy , 22 November
2012
JE-304 Letter from Company X to the Secretary of
Domestic Trade, 3 April 2012
Letter from Company X to the
Secretary of Domestic Trade, 3 April
2012
JE-305 E-mail communication from Company X to the
Secretary of Domestic Trade, 11 April 2012
E-mail communication from Company
X to the Secretary of Domestic Trade,
11 April 2012
JE-306 Sworn affidavit from Vice President of Company X,
12 July 2012
Sworn affidavit from Vice President of
Company X, 12 July 2012
JE-307 Sworn affidavit from officer of Company X, 10 April
2013
Sworn affidavit from officer of
Company X, 10 April 2013
JE-312 Government of Japan, Ministry of Economy, Trade
and Industry, "DS445: Summary of Survey
Results", 24 December 2012
Japan Ministry of Economy, Trade and
Industry, Summary of Survey
Results, 24 December 2012
JE-312-2 Government of Japan, Mini stry of Economy, Trade
and Industry, "DS445: Summary of Survey
Results" (Rev), 4 December 2013
Government of Japan, Ministry of
Economy, Trade and Industry,
Summary of Survey Results (Rev),
4 December 2013
JE-315 and
EU-1
Estadio Polideportivo, en Villa Adelina, Partido de
Vicente López (Office of the President of Argentina,
Address by the President, Cristina Fernández, in the
inauguration of the second phase of construction
works of the sports center in Villa Adelina, Partido
of Vicente López), 16 October 2008
News item: Office of the President,
Address by the President, in the
inauguration of the second phase of
construction works of the sports
center in Villa Adelina, 16 October
2008
JE-316, EU-2
and EU-5
Cristina Fernández en el Acto de Entrega de
Aportes no Reintegrables a Parques Industriales, en
(Office of the President of Argentina, Address by
the President, Cristina Fernández, in the
presentation ceremony of non-refundable
contributions to industrial parks at the Hall of the
Argentine Women of the Bicentenary),
14 December 2011
News item: Office of the President,
Address by the President, in the
presentation ceremony of non-
refundable contributions to industrial
parks, 14 December 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-317 and
EU-3
Cristina Fernández, en e l a c t o d e l a p r i m e r a
declaración del pr oyecto Gas Plus (Office of the
President of Argentina, Address by the President,
Cristina Fernández, in th e first declaration of the
Gas Plus project), 9 October 2008
News item: Office of the President,
Address by the President, in the first
declaration of the Gas Plus project,
9 October 2008
JE-318 and
EU-4
Cristina Kirchner, en el Centro Municipal de
Viedma, provincia de Río Negro (Office of the
President of Argentina, Address by the President,
Cristina Kirchner, at th e Municipal Center of
Viedma, province of Río Negro), 15 October 2008
News item: Office of the President,
Address by the President, at the
Municipal Center of Viedma, province
of Río Negro, 15 October 2008
JE-320 and
EU-6
Ministerio de Industria, Débora Giorgi inauguró dos
(Ministry of Industry, Dé bora Giorgi inaugurated
two industrial plants and supervised the
development of a third plant, which represent a
total investment of ARS $44M), 24 January 2012
News item: Ministry of Industry,
Débora Giorgi inaugurated two
industrial plants and supervised the
development of a third plant,
24 January 2012
JE-321 and
EU-7
Ministerio de Industria , Giorgi: " Rechazamos esta
(Ministry of Industry, Giorgi: "We reject this
statement against Argentina. We have an economy
twice as open as in the 90s"), 30 March 2012
News item: Ministry of Industry,
Giorgi: "We have an economy twice
as open as in the 90s", 30 March
2012
JE-323 and
EU-9
Ministerio de Industria , Giorgi: "No dejaremos el
mercado interno en manos de la competencia
desleal" (Ministry of Industry, Giorgi: "We will not
leave the internal market in the hands of unfair
competition"), 16 February 2011
News item: Ministry of Industry,
Giorgi: "We will not leave the internal
market in the hands of unfair
competition", 16 February 2011
JE-328 and
EU-14
Brechbul & Rodriguez Notaires, Notarial
certification, 13 June 2013
Brechbul & Rodriguez Notaires,
Notarial certification, 13 June 2013
JE-368 and
EU-54
Ministerio de Industria , La empresa nacional Pauny
The national company Pauny announced to Giorgi
that it will reach a production of 2,500 tractors in
2014), 8 April 2013
News item: Ministry of Industry,
Pauny announced to Giorgi that it will
reach a production of 2,500 tractors
in 2014, 8 April 2013
JE-369 and
EU-55
Presidencia, Bajo el compromiso de sustituir
importaciones, Giorgi ratificó que se prorrogarán
beneficios para producir maquinaria agrícola (Office
of the President of Argentina, Giorgi confirmed that
benefits to produce agricultural machinery will be
extended under the commitment of substituting
imports), 19 November 2012
News item: Office of the President,
Giorgi confirmed that benefits to
produce agricultural machinery will be
extended under the commitment of
substituting imports, 19 November
2012
JE-370 and
EU-56
Latercera.com, Afirman que Argentina fija
restricciones a importaciones de supermercados
(Latercera.com, Argentina said to impose
restrictions on supermarkets imports), 15 June
2009
News item: Latercera.com, Argentina
said to impose restrictions on
supermarkets imports, 15 June 2009
JE-371 and
EU-57
BAE Argentina (Diariobae), El Gobierno liberaría
más permisos de importaciones , by Darío Gannio
(BAE Argentina (Diariobae), The Government would
release more import permits), 20 March 2013
News item: BAE Argentina
(Diariobae), The Government would
release more import permits, 20
March 2013
JE-374 and
EU-60
Companies complain about new import rules),
18 July 2011
complain about new import rules,
18 July 2011
JE-378 and
EU-64
Página 12 , Si quieren importar tendrán que
exportar, by Javier Lewkowicz ( Página 12 , If they
want to import, they will have to export), 23
February 2012
News item: Página 12, If they want to
import, they will have to export,
23 February 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-379 and
EU-65
Clément Comercio Exterior, Informe Técnico,
Alternativas para Exportar (Clément Foreign Trade,
Technical Report, Alternat ives for exporting), 17
December 2012
Clément Comercio Exterior ,
Alternatives for exporting,
17 December 2012
JE-381 and
EU-67
exterior, by Natalia Donato ( Cronista.com, A black
market of foreign trade permits arises due to
import controls), 28 February 2012
News item: Cronista.com, A black
market of foreign trade permits arises
due to import controls, 28 February
2012
JE-383 and
EU-69
iProfesional.com, El mercado paralelo no sólo es
"exportación blue ", by Juan Diego Wasilevsky
(iProfesional.com, The parallel market is not only
for the dollar: the "Exportación blue" business is
booming), 16 April 2012
News item: iProfesional.com , The
"Exportación blue" business is
booming, 16 April 2012
JE-387 and
EU-73
Clément Comercio Exterior, Maraña de reglas
aduaneras, tips para ex portadores e importadores
(Clément Foreign Trade, A tangle of customs
regulations, tips for ex porters and importers), 9
August 2012
Clément Comercio Exterior , A tangle
of customs regulations, tips for
exporters and importers, 9 August
2012
JE-396 and
EU-82
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Las automotrices
Prensa República Argentina
(prensa.argentina.com.ar), Automakers will import
as much as they export), 11 March 2011
News item: Prensa Argentina ,
Automakers will import as much as
they export, 11 March 2011
JE-397 and
EU-83
Tiempo Argentino, Ultimátum oficial a automotrices
sin plan , by Mariano Beristain ( Tiempo Argentino,
Official ultimatum to automakers without a plan),
11 April 2011
News item: Tiempo Argentino, Official
ultimatum to automakers without a
plan, 11 April 2011
JE-400 and
EU-86
Sala de Prensa República Argentina
(prensa.argentina.com.ar), General Motors se
comprometió a equilibrar su balanza comercial en
2012 ( Sala de Prensa República Argentina
(prensa.argentina.com.ar), General Motors
committed to even out its trade balance in 2012),
2 May 2011
News item: Prensa Argentina,
General Motors committed to even
out its trade balance in 2012, 2 May
2011
JE-401 and
EU-87
(iProfesional.com, BMW suspended the shipment of
cars to Argentina because of official obstacles),
17 April 2011
News item: iProfesional.com, BMW
suspended the shipment of cars to
Argentina because of official
obstacles, 17 April 2011
JE-403 and
EU-89
infobae.com, Por trabas, cierran concesionarias
BMW y dejan de vender Harley Davidson
(infobae.com, BMW authorised dealers are shutting
down and Harley Davidson are no longer sold, due
to restrictions), 21 September 2011
News item: infobae.com, BMW
authorised dealers are shutting down
and Harley Davidson are no longer
sold, due to restrictions,
21 September 2011
JE-405 and
EU-91
(La Nación , Sales of deluxe cars halt because of
import obstacles), 5 December 2011
News item: La Nación , Sales of
deluxe cars halt because of import
obstacles, 5 December 2011
JE-411 and
EU-97
invertirá U$S40 millones en el país (Office of the
President of Argentina, Scania has informed the
President that it will invest USD 40 million in
Argentina), 21 November 2011
News item: Office of the President,
Scania has informed the President
that it will invest USD 40 million in
Argentina, 21 November 2011
JE-412 and
EU-98
MotoMundo, Editorial ( MotoMundo, Editorial), May
2012, Year XXI, Number 241, Month 18, p. 3
News item: MotoMundo, Editorial,
May 2012
JE-413 and
EU-99
MotoMundo, JUKI exporta vinos a Ucrania
(MotoMundo, Juki exports wine to Ukraine), May
2012, Year XXI, Number 241, Month 18, p. 5
News item: MotoMundo, Juki exports
wine to Ukraine, May 2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-414 and
EU-100
(Los Andes , Booksellers sign an agreement to
release books blocked at customs), 12 November
2011
sign an agreement to release books
blocked at customs, 12 November
2011
JE-415 and
EU-101
C l u b d e T r a d u c t o r e s L i t e r a r i o s d e B u e n o s A i r e s
(Clubdetraductoresliterariosdbaires.blogspot.be),
de Traductores Literarios de Buenos Aires, More
about the books blocked at Customs), 2 December
2011
Club de Traductores Literarios de
Buenos Aires, More about the books
blocked at Customs, 2 December
2011
JE-417 and
EU-103
de libros y revi stas extranjeros (El Diario
(eldiario.com.ar), The entry of foreign books and
magazines remains blocked), 29 September 2011
News item: El Diario
(eldiario.com.ar), The entry of foreign
books and magazines remains
blocked, 29 September 2011
JE-419 and
EU-105
iProfesional.com, A rezarle a "San Moreno": en otra
arremetida insólita, ahora trabó la entrada de
Biblias a la Argentina (iProfesional.com, Go pray to
"Saint Moreno": in an unprecedented drive, Moreno
blocked the entry of Bibles into Argentina), 22
November 2011
News item: iProfesional.com, In an
unprecedented drive, Moreno blocked
the entry of Bibles into Argentina,
22 November 2011
JE-423 and
EU-109
BAE Argentina (Diariobae), Importadores de motos
critican la doble exigencia oficial , by Francisco
Martirena Auber ( BAE Argentina (Diariobae),
Motorcycle importers critic ise the two-fold official
requirements), 22 February 2012
News item: BAE Argentina
(Diariobae), Motorcycle importers
criticise the two-fold official
requirements, 22 February 2012
JE-424 and
EU-110
ampliación de la planta Pirelli neumáticos, en Merlo,
provincia de Buenos Aires (Office of the President
of Argentina, Address by the President, Cristina
Fernández, in the inauguration of the enlargement
of the Pirelli tyre plant in Merlo, province of Buenos
Aires), 9 March 2011
News item: Office of the President,
Address by the President, in the
inauguration of the enlargement of
the Pirelli tyre plant in Merlo, 9 March
2011
JE-435 and
EU-121
Los Andes (losandes.com.ar) , Más multinacionales
Andes, More multinationals form partnerships with
wineries to be able to import), 8 July 2012
multinationals form partnerships with
wineries to be able to import, 8 July
2012
JE-436 and
EU-122
(infobae.com, Newsan: a factory of the end of the
world), 4 March 2013
News item: infobae.com, Newsan: a
factory of the end of the world,
4 March 2013
JE-438 and
EU-124
biodiesel.com.ar, Airoldi pone en marcha una
planta de biodiesel para poder seguir importando
(biodiesel.com.ar, Airoldi puts into operation a
biodiesel plant in order to be able to continue
importing), 7 March 2012
News item: biodiesel.com.ar, Airoldi
puts into operation a biodiesel plant
in order to be able to continue
importing, 7 March 2012
JE-439 and
EU-125
Diario de Cuyo , Una buena: crecen exportaciones ,
by Hugo D. Carmona Torres ( Diario de Cuyo , Good
news: exports increase), 16 July 2012
News item: Diario de Cuyo , Good
news: exports increase, 16 July 2012
JE-441 and
EU-127
Letter to the Secretary of Domestic Trade from the
Unión de la Industria Cárnica Argentina, UNICA
(Union of the Argentine Meat Industry), the Cámara
Argentina de la Industria de Chacinados y Afines,
CAICHA (Argentine Chamber of the Pressed Meat
and Related Industries), the Asociación Argentina
de Productores de Porcinos, AAPP (Argentine
Association of Pork Producers) and the Consejo
Argentino de Productores, CAP (Argentine Council
of Producers), 7 May 2012
Letter from the Argentine meat and
pork industry to the Secretary of
Domestic Trade, 7 May 2012
JE-442 and
EU-128
concerned about K measure), 16 May 2010
companies concerned about K
measure, 16 May 2010
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-443 and
EU-129
Perfil, Limitarán importación de alimentos ( Perfil,
Importation of foodstuff will be limited), 6 May
2010
News item: Perfil, Importation of
foodstuff will be limited, 6 May 2010
JE-444 and
EU-130
importación de alimentos , by Alfredo Sainz ( La
Nación, Restrictions on the importation of foodstuff
are still in force), 19 May 2010
News item: La Nación, Restrictions on
the importation of foodstuff are still in
force, 19 May 2010
JE-446 and
EU-132
importaciones de alimentos y los supermercadistas
piden precisiones ( lapoliticaonline.com, Moreno
targets food imports and the supermarket sector
requests clarifications), 10 May 2010
News item: lapoliticaonline.com,
Moreno targets food imports and the
supermarket sector requests
clarifications, 10 May 2010
JE-447 and
EU-133
alimentos a partir del 1° de Junio (Fortunaweb, The
Government would curb food imports from the 1st
of June), 6 May 2010
News item: Fortunaweb, The
Government would curb food imports
from the 1st of June, 6 May 2010
JE-448 and
EU-134
alimentos importados ( infoalimentacion.com,
Moreno: with the magnifying glass on imported
food), 13 May 2010
News item: infoalimentacion.com,
Moreno: with the magnifying glass on
imported food, 13 May 2010
JE-450 and
EU-136
proteja, by Javier Lewkowicz ( Página12, When the
industry has someone to protect it), 16 February
2011
News item: Página12, When the
industry has someone to protect it,
16 February 2011
JE-453 and
EU-139
de alimentos , by Alfredo Sainz ( La Nación , The
Government wants to restrain the importation of
foodstuff), 6 May 2010
Government wants to restrain the
importation of foodstuff, 6 May 2010
JE-455 and
EU-141
bienes importados , by Alfredo Sainz ( La Nación ,
Moreno again restrains the entry of imported
goods), 17 January 2011
News item: La Nación, Moreno again
restrains the entry of imported goods,
17 January 2011
JE-459 and
EU-145
BAE Argentina (Diariobae), Por pedido de Moreno,
externas, by Francisco Martirena Auber ( BAE
Argentina (Diariobae) , At Moreno's request,
supermarkets paralysed al l external purchases),
16 November 2011
News item: BAE Argentina
(Diariobae), At Moreno's request,
supermarkets paraly sed all external
purchases, 16 November 2011
JE-461 and
EU-147
Página12, No importar nada que se produzca acá ,
by Javier Lewkowicz ( Página12, Not to import
anything that is produced here), 5 January 2012
News item: Página12, Not to import
anything that is produced here,
5 January 2012
JE-462 and
EU-148
(infobae. com, Moreno met with the supermarkets
to regulate imports), 4 January 2012
News item: infobae. com , Moreno
met with the supermarkets to
regulate imports, 4 January 2012
JE-463 and
EU-149
by Alfredo Sainz ( La Nación , Moreno will further
control importation), 4 January 2012
News item: La Nación , Moreno will
further control importation, 4 January
2012
JE-465 and
EU-151
ámbito.com, Rige compre nacional en los
supermercados, by Sergio Dattilo ( ámbito.com,
"Buy national" in force in supermarkets), 5 January
2012
News item: ámbito.com, "Buy
national" in force in supermarkets,
5 January 2012
JE-466 and
EU-152
Cronista.com, Moreno prohibió importar a los súper
y fijó las pautas de au m e n t o s p a r a e s t e a ñ o, by
Pablo Fernández Blanco ( Cronista.com, Moreno
banned supermarkets from importing and
established the guidelines for price increases this
year), 4 January 2012
News item: Cronista.com, Moreno
banned supermarkets from importing
and established the guidelines for
price increases this year, 4 January
2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-467 and
EU-153
entran al país, no deben ser producidos a nivel
local" ( iProfesional.com, Moreno: "The products
entering the country must not be produced
domestically"), 3 January 2012
News item: iProfesional.com, Moreno:
"Products entering the country must
not be produced domestically",
3 January 2012
JE-473 and
EU-159
juguetes y textiles (iProfesional.com, In order to lift
the pressure on prices, Moreno increases the
flexibility of the exchange rate "trap" for foodstuff,
toys and textiles), 2 August 2012
News item: iProfesional.com, In order
to lift the pressure on prices, Moreno
increases the flexibility of the
exchange rate "trap" for foodstuff,
toys and textiles, 2 August 2012
JE-474 and
EU-160
Alfredo Sainz (La Nación, The trap has been opened
for foodstuff), 2 August 2012
News item: La Nación , The trap has
been opened for foodstuff, 2 August
2012
JE-475 and
EU-161
24siete.info, Autorizarían más importaciones a los
supermercados y podrían flexibilizar requisitos
(24siete.info, The Government would authorize
more imports to supermarkets and may add some
flexibility to the requirements), 4 August 2012
News item: 24siete.info, The
Government would authorize more
imports to supermarkets and may
add some flexibility to the
requirements, 4 August 2012
JE-476 and
EU-162
(Urgente24.com, Moreno's restrictions loosened),
2 August 2012
News item: Urgente24.com, Moreno's
restrictions loosened, 2 August 2012
JE-477 and
EU-163
Ministerio de Industria , Buscan reducir en un 20%
la importación de vehículos de terceros países
(Ministry of Industry, [Government] Seeks to
reduce third-country car imports by 20%),
10 December 2010
News item: Ministry of Industry,
Government seeks to reduce third-
country car imports by 20%,
10 December 2010
JE-478 and
EU-164
"corralito" a los autos im portados y consumidores
ya lo sienten en el bolsillo , by Juan Diego
Wasilevsky ( iProfesional.com, The Government
advances with the "corrali to" [freeze] on imported
cars and consumers can already feel it in their
pockets), 3 February 2011
News item: iProfesional.com, The
Government advances with the
"corralito" on imported cars and
consumers can already feel it in their
pockets, 3 February 2011
JE-483 and
EU-169
David Cayón ( Cronista.com, Harley Davidson
motorcycles are withdrawn from sale until 2012
because of import obstacles), 21 September 2011
News item: Cronista.com, Harley
Davidson motorcycles are withdrawn
from sale until 2012 because of
import obstacles, 21 September 2011
JE-488 and
EU-174
"La Asociación Argentina Productores de Porcinos y
importación" in Porcinos, Revista de la Asociación
Argentina Productores de Porcinos ("The Argentine
Association of Pork Producers and other entities
within the pork value chain sealed an agreement to
allow importation", in Porcinos, Magazine of
Asociación Argentina Productores de Porcinos ),
June 2012, Number 826, p. 6
Magazine: Porcinos , The Argentine
Association of Pork Producers and
other entities within the pork value
chain sealed an agreement to allow
importation, June 2012
JE-499 and
EU-185
Consumidor.gov.ar, Wallmart y Vea-Cencosud
precios (Consumidor.gov.ar, Secretariat of
Domestic Trade, Press notes from Walmart and
Vea-Cencosud, Walmart and Vea-Cencosud reaffirm
their commitment to freeze prices), February 2013
Secretariat of Domestic Trade, Press
notes from Walmart and
Vea-Cencosud, February 2013
JE-501 and
EU-187
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Ratifican concepto de
"tolerancia cero" a suba de precios (Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Government reaffirms concept of "zero tolerance"
against price increases), 21 February 2013
News item: Prensa Argentina, Zero
tolerance on price increases,
21 February 2013
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-509 and
EU-195
Javier Lewkowicz ( Página12, No changes of the
origin on the store shelves), 2 April 2013
News item: Página12, No changes of
the origin on the store shelves,
2 April 2013
JE-512 and
EU-198
ámbito.com, Moreno II: promete más importados ,
by Carlos Burgueño ( ámbito.com, Moreno II:
Promises more imported products), 25 February
2013
News item: ámbito.com, Moreno II:
Promises more imported products,
25 February 2013
JE-517 and
EU-203
Nación (Office of the President of Argentina,
Presentation of the Strategic Industrial Plan 2020:
Address by the President), 4 October 2011
News item: Office of the President,
Presentation of the Strategic
Industrial Plan 2020, 4 October 2011
JE-521 and
EU-207
Ministerio de Industria , Plan de Desarrollo de
Proveedores y Sustitución de Importaciones en la
minería de la Argentina (Ministry of Industry, Plan
for the Development of Suppliers and Import
Substitution in the Argentine mining sector),
26 November 2012
News item: Ministry of Industry, Plan
for the Development of Suppliers and
Import Substitution in the Argentine
mining sector, 26 November 2012
JE-523 and
EU-209
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Casos mineros de
sustitucion de importaciones ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Cases of import substitution in the mining sector),
6 April 2013
Prensa Argentina, Cases of import
substitution in the mining sector,
6 April 2013
JE-525 and
EU-211
(Resolution 54/2012, Regulations for the
application of Resolutions 12/2012 and 13/2012),
27 November 2012
Resolution 54/2012, Regulations for
the application of Resolutions
12/2012 and 13/2012, 27 November
2012
JE-527 and
EU-213
Ley 24.196 ( Ley de Inversiones Mineras ) (Law
24,196 on Mining Investments), 28 April 1993
Law 24,196 on Mining Investments,
28 April 1993
JE-528 and
EU-214
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Fiat, otra automotriz
equiparar la balanza comercial (Argentine Republic
Press Office, Fiat: anothe r automaker that signed
before the Government its commitment to even out
its trade balance), 5 May 2011
News item: Prensa Argentina , Fiat:
another automaker that signed before
the Government its commitment to
even out its trade balance, 5 May
2011
JE-530 and
EU-216
Ministerio de Industria , Giorgi acordó con
importaciones (Ministry of Industry, Giorgi agreed
with automakers to accelerate import substitution),
22 November 2012
News item: Ministry of Industry,
Giorgi agreed with automakers to
accelerate import substitution,
22 November 2012
JE-534 and
EU-220
Ministerio de Industria , Sustitución de
importaciones: En reunión con Giorgi, se definieron
Argentina (Ministry of Industry, Import
substitution: In a meeting with Giorgi, auto parts
that can start being produced in Argentina were
defined), 19 February 2013
News item: Ministry of Industry,
Import substitution: Auto parts that
can start being produced in Argentina
are defined, 19 February 2013
JE-537 and
EU-223
Ministerio de Industria , Giorgi: "No financiaremos
de integración nacional aceptable " (Ministry of
Industry, Giorgi: "We will not fund tractors or
harvesters that do not reac h an acceptable level of
national integration"), 27 March 2013
News item: Ministry of Industry,
Giorgi: "We will not fund tractors or
harvesters that do not reach an
acceptable level of national
integration", 27 March 2013
JE-538 and
EU-224
Ministerio de Industria, Piden duplicar la producción
de maquinaria agrícola nacional en 2011 para
sustituir importaciones (Ministry of Industry, The
Government requests to do uble the production of
national agricultural machinery in 2011 to
substitute imports), 9 February 2011
News item: Ministry of Industry, The
Government requests to double the
production of national agricultural
machinery in 2011 to substitute
imports, 9 February 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-541 and
EU-227
2013 habrá una integración de piezas nacionales de
55 a 60% en maquinaria agrícola (Ministry of
Industry, Giorgi confirmed that from 2013 there
will be a level of integration of national supplies in
agricultural machinery of around 55-60%), 6
November 2012
News item: Ministry of Industry,
Giorgi confirmed that from 2013
there will be a 55-60% level of
integration of national supplies in
agricultural machinery, 6 November
2012
JE-543 and
EU-229
Ministerio de Industria , Terminales de maquinaria
ejes y transmisiones fabricados en el país (Ministry
of Industry, Agricultural machinery manufacturers
in Argentina will incorporate axles and
transmissions produced in the country),
27 February 2013
News item: Ministry of Industry,
Agricultural machinery manufacturers
in Argentina will incorporate axles
and transmissions produced in the
country, 27 February 2013
JE-549 and
EU-235
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Prometen aumentar la
integración local de maquinaria agrícola ( Sala de
Prensa República Argentina
(prensa.argentina.com.ar), Agricultural machinery
manufacturers commit to incr ease the level of local
integration), 13 April 2013
News item: Prensa Argentina,
Agricultural machinery manufacturers
commit to increase level of local
integration, 13 April 2013
JE-550 and
EU-236
Sala de Prensa República Argentina
(prensa.argentina.com.ar), La maquinaria agrícola
un 50% de piezas nacionales ( Sala de Prensa
República Argentina (pre nsa.argentina.com.ar),
Agricultural machinery manufactured in the country
must have 40-50% of national parts), 23 May 2013
News item: Prensa Argentina ,
Agricultural machinery manufactured
in the country must have 40-50% of
national parts, 23 May 2013
JE-551 and
EU-237
Ley 26.457 (Régimen de incentivo a la inversión
motopartes) (Law 26,457 on incentives for local
investment for the produc tion of motorcycles and
motorcycle parts), 15 December 2008
Law 26,457 on incentives for local
investment for the production of
motorcycles and motorcycle parts,
15 December 2008
JE-553 and
EU-239
Ministerio de Industria, Aumentará la producción
nacional de motos y motopartes (Ministry of
Industry, Domestic produc tion of motorcycles and
parts will increase), 26 November 2009
News item: Ministry of Industry,
Domestic production of motorcycles
and parts will increase, 26 November
2009
JE-555 and
EU-241
Ministerio de Industria, Débora Giorgi se reunió con
autoridades de la Cámara Industrial de
Motocicletas, Bicicletas, Rodados y Afines (Ministry
of Industry, Débora Giorgi met with the authorities
of the Industrial Chamber of Motorcycles, Bycicles,
Wheeled Vehicles and Related Industries),
2 November 2009
News item: Ministry of Industry,
Débora Giorgi met with the
authorities of the Industrial Chamber
of Motorcycles, Bycicles, Wheeled
Vehicles and Related Industries,
2 November 2009
JE-556 and
EU-242
Ministerio de Industria, Débora Giorgi se reunió con
los fabricantes de motos y motocicletas (Ministry of
Industry, Débora Giorgi met with motorcycle
manufacturers), 4 December 2009
News item: Ministry of Industry,
Débora Giorgi met with motorcycle
manufacturers, 4 December 2009
JE-557 and
EU-243
Cronista.com, Prohiben importar a los fabricantes
de motos que no sumen componentes locales , by
Natalia Donato ( Cronista.com, Import ban on
motorcycle manufacturers that do not increase the
use of local components), 20 March 2013
News item: Cronista.com, Import ban
on motorcycle manufacturers that do
not increase the use of local
components, 20 March 2013
JE-560 and
EU-246
Ministerio de Industria , Giorgi: "Intereses de
electrónica de Tierra del Fuego, donde trabajan
12.000 personas " (Ministry of Industry, Giorgi:
"Importers' interests seek to weaken the
electronics industry in Tierra del Fuego, where
12,000 people work"), 11 October 2011
News item: Ministry of Industry,
Giorgi: "Importers' interests seek to
weaken the electronics industry in
Tierra del Fuego, where 12,000
people work", 11 October 2011
JE-561 and
EU-247
Resolución 12/2013 (Resolution 12/2013),
22 February 2013
Resolution 12/2013, 22 February
2013
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-562 and
EU-248
Resolución 13/2013 (Resolution 13/2013),
22 February 2013
Resolution 13/2013, 22 February
2013
JE-564 and
EU-250
los equipos de audio y ac ondicionadores de aire
fabricados en Tierra del Fuego tendrán más
componentes nacionales (Ministry of Industry,
Giorgi announced all audio and air conditioning
equipment manufactured in Tierra del Fuego will
have more domestic components), 22 March 2013
News item: Ministry of Industry,
Giorgi announced all audio and air
conditioning equipment manufactured
in Tierra del Fuego will have more
domestic components, 22 March 2013
JE-569 and
EU-255
Ministerio de Industria , Giorgi destacó la alta
integración de la industria argentina de bicicletas
(Ministry of Industry, Gior gi highlighted the high
level of integration of the Argentine bicycle
industry), 5 April 2013
News item: Ministry of Industry,
Giorgi highlighted the high level of
integration of the Argentine bicycle
industry, 5 April 2013
JE-573 and
EU-259
Argentina Autoblog (autoblog.com.ar), Suzuki
importaciones ( Argentina Autoblog , Suzuki will
assemble motorcycles in the country to avoid
import restrictions), 26 April 2011
News item: Argentina Autoblog ,
Suzuki will assemble motorcycles in
the country to avoid import
restrictions, 26 April 2011
JE-577 and
EU-263
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Invertirán US$ 140
millones para producir tractores (Ministry of
Industry, USD 140 million will be invested in
producing tractors), 21 October 2011
News item: Sala de Prensa República
Argentina, Ministry of Industry, USD
140 million will be invested in
producing tractors, 21 October 2011
JE-579 and
EU-265
Sala de Prensa República Argentina
(prensa.argentina.com.ar), Walmart Argentina
millones en 2012 ( Sala de Prensa República
Argentina (prensa.argentina.com.ar), Walmart
Argentina anounced to the President it will invest
USD 110 millions in 2012), 16 November 2011
News item: Prensa Argentina,
Walmart Argentina anounced to the
President it will invest USD 110
millions in 2012, 16 November 2011
JE-582 and
EU-268
Ministerio de Industria, Giorgi inauguró dos plantas
en General Rodríguez (Ministry of Industry, Giorgi
inaugurated two plants in General Rodríguez),
24 January 2012
News item: Ministry of Industry,
Giorgi inaugurated two plants in
General Rodríguez, 24 January 2012
JE-590 and
EU-276
Ministerio de Economía y Finanzas, Firma de
acuerdo con Renault Trucks Argentina (Ministry of
Economy and Public Finance, Agreement signed
with Renault Trucks Argentina), 7 February 2012
News item: Ministry of Economy and
Public Finance, Agreement signed
with Renault Trucks Argentina,
7 February 2012
JE-594 and
EU-280
Prensa, Giorgi and Lorenzino agreed with Renault
to increase exports), 7 February 2012
News item: D i a r i o L a P r e n s a , Giorgi
and Lorenzino agreed with Renault to
increase exports, 7 February 2012
JE-595 and
EU-281
Intereconomia.com, Argentina llega a un acuerdo
comercial ( Intereconomia.com, Argentina reaches
an agreement with Renault Trucks to solve trade
deficit), 7 February 2012
News item: Intereconomia.com ,
Argentina reaches an agreement with
Renault Trucks to solve trade deficit,
7 February 2012
JE-596 and
EU-282
Tiempomotor.com, Otro qu e cierra: Renault Trucks
Aumentará Exportaciones ( Tiempomotor.com,
Another company reaches an agreement: Renault
Trucks will increase exports), 7 February 2012
News item: Tiempomotor.com ,
Another company reaches an
agreement: Renault Trucks will
increase exports, 7 February 2012
JE-598 and
EU-284
ámbito.com, Gobierno firmó acuerdo con
Volkswagen para equilibrar su balanza comercial
(ámbito.com, Government signed an agreement
with Volkswagen to even out its trade balance),
18 March 2011
News item: ámbito.com, Government
signed an agreement with
Volkswagen to even out its trade
balance, 18 March 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-605 and
EU-291
iProfesional.com, Cosas extrañas pasan por estos
días: Porsche deberá expo rtar vinos para poder
importar vehículos ( iProfesional.com, Strange
things happening these days : Porsche will have to
export wine in order to import cars), 31 March
2011
News item: iProfesional.com, Porsche
will have to export wine in order to
import cars, 31 March 2011
JE-608 and
EU-294
areadelvino.com, En Argentina Porsche vende vino
y BMW vende arroz (areadelvino.com, In Argentina,
Porsche sells wine and BMW sells rice), 14 May
2013
News item: areadelvino.com , In
Argentina, Porsche sells wine and
BMW sells rice, 14 May 2013
JE-609 and
EU-295
BBC Mundo, Por qué en Argentina BMW vende
arroz y Porsche vende vino (BBC Mundo , Why in
Argentina BMW sells rice and Porsche sells wine),
10 November 2011
News item: BBC Mundo , Why in
Argentina BMW sells rice and Porsche
wine, 10 November 2011
JE-610 and
EU-296
La Gaceta (Lagaceta.com. ar), Porsche exportará
vinos a cambio de importar autos ( La Gaceta ,
Porsche will export wine in exchange for importing
cars), 31 March 2011
News item: La Gaceta , Porsche will
export wine in exchange for importing
cars, 31 March 2011
JE-611 and
EU-297
UNO (Diariouno.com.ar) , Grupo Pulenta exportará
vinos e importará Porsche (UNO, Grupo Pulenta will
export wines and import Porsche), 31 March 2011
News item: UNO , Grupo Pulenta will
export wines and import Porsche,
31 March 2011
JE-613 and
EU-299
Ministerio de Economia y Finanzas Publicas,
Mercedes Benz (Ministry of Economy and Public
Finance, Boudou, Giorgi and Moreno signed an
agreement with Mercedes Benz), 7 April 2011
News item: Ministry of Economy and
Public Finance, Boudou, Giorgi and
Moreno signed an agreement with
Mercedes Benz, 7 April 2011
JE-614 and
EU-300
Cronista.com, Mercedes Benz suma un nuevo turno
para fabricar más Sprinter y chasis de colectivos ,
by David Cayón ( Cronista.com, Mercedes-Benz
adds a new shift to increase manufacturing of
Sprinter and bus chassis), 21 April 2011
News item: Cronista.com, Mercedes-
Benz adds a new shift to increase
manufacturing of Sprinter and bus
chassis, 21 April 2011
JE-616 and
EU-302
Argentina Autoblog (autoblog.com.ar), Mercedes-
autos de alta gama (Argentina Autoblog, Mercedes-
Benz also unlocked the importation of its high-end
cars), 6 April 2011
News item: Argentina Autoblog ,
Mercedes-Benz also unlocked the
importation of its high-end cars,
6 April 2011
JE-620 and
EU-306
Página12, En camino de reinvertir utilidades , by
Cristian Carrillo ( Página12, On the way to reinvest
profits), 18 November 2011
Página12, On the way to reinvest
profits
JE-625 and
EU-311
Reuters, Alfa Romeo Argentina compensará
importación con venta biodiesel (Reuters, Alfa
Romeo Argentina will compensate with sales of
biodiesel), 20 April 2011
News item: Reuters, Alfa Romeo
Argentina will compensate with
biodiesel sales , 20 April 2011
JE-636 and
EU-322
Infobae.com, El Grupo Fiat mejoró en US$800
millones su balanza comercial (Infobae.com , Fiat
Group improved its trade balance in US$800
million), 5 May 2011
News item: Infobae.com, Fiat Group
improved its trade balance in US$800
million
JE-649 and
EU-335
Autos.com.ar, Balanza comercial: Renault, Nissan,
gobierno ( Autos.com.ar, Trade balance: Renault,
Nissan, Ditecar and Mitsubishi reached an
agreement with the Government)
News item: Autos.com.ar, Trade
balance: Renault, Nissan, Ditecar and
Mitsubishi reached an agreement with
the Government
JE-664 and
EU-350
Secretaría de Comercio ( Cámara Argentina del
Libro, Agreement with the Secretariat of Domestic
Trade)
Cámara Argentina del Libro ,
Agreement with the Secretariat of
Domestic Trade
JE-665 and
EU-351
by Javier Lewkowicz ( Página12, 80% of books are
imported), 26 October 2011
News item: Página12, 80% of books
are imported, 26 October 2011
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-670 and
EU-356
BAE Argentina (Diariobae) , Editoriales buscan
compensar su balanza comercial para liberar libros ,
by Pablo Waisberg ( BAE Argentina (Diariobae) ,
Publishing houses seek to compensate their trade
balance to release books), 21 October 2011
News item: BAE Argentina
(Diariobae), Publishing houses seek
to compensate their trade balance to
release books, 21 October 2011
JE-693 and
EU-379
ingreso de medicamentos y exigen equilibrar la
balanza comercial, by Mariana Prado ( Buenos Aires
Económico, More controls over the entry of
medicines and demands to even out the trade
balance)
News item: Buenos Aires Económico ,
More controls over entry of medicines
JE-695 and
EU-381
PharmaBIZ Sudamérica (pharmabiz.net) , Moreno:
frenos en la aduana y Neira en CAEME (PharmaBIZ
Sudamérica (pharmabiz.net), Moreno: obstacles at
customs and Neira in CAEME), 27 April 2011
PharmaBIZ Sudamérica , Moreno:
obstacles at customs and Neira in
CAEME
JE-719 and
EU-405
AmCham Argentina (American Chamber of
Commerce in Argentina), " DJAI Declaración Jurada
Anticipada de Importació n: Estado de Situación "
(AmCham Argentina, Survey: "Advance Sworn
Import Declaration: Current status"), March 2012
AmCham Argentina, Survey,
"Advance Sworn Import Declaration:
Current status", March 2012
JE-720 and
EU-406
AmCham Argentina (American Chamber of
Commerce in Argentina), " DJAI Declaración Jurada
Anticipada de Importació n: Estado de Situación "
(AmCham Argentina, Survey: "Advance Sworn
Import Declaration: Current status"), April 2012
AmCham Argentina, Survey,
"Advance Sworn Import Declaration:
Current status", April 2012
JE-726 and
EU-412
AmCham Argentina (American Chamber of
Commerce in Argentina), " COMEX: Situación del
Comercio Exterior " (AmCham Argentina, Survey:
"Current status of Foreign Trade"), August 2012
AmCham Argentina Survey, "Current
status of Foreign Trade", August 2012
JE-729 and
EU-415
Cámara Argentina del Papel y Afines , ¿Qué hacer
ante una DJAI Observada? (Argentine Chamber of
Paper and Related Goods, What to do in the case of
an Observed DJAI?), 9 May 2012
Information note: Argentine Chamber
of Paper and Related Goods, What to
do in the case of an Observed DJAI,
9 May 2012
JE-730 and
EU-416
Oklander y Asociados, DJAI Observadas.
Associates, Observed DJAI s. Procedure to unblock
them)
Information note: Oklander y
Asociados, Observed DJAIs.
Procedure to unblock them
JE-736 Fair Disclosure Wire, "D iageo PLC Brunchtime Call
with the Presidents – Final", 10 June 2013
Diageo PLC Brunchtime Call with the
Presidents, 10 June 2013
JE-737 Fair Disclosure Wire, "Q2 2013 Valmont Industries
Inc Earnings Conference Call – Final", 18 July 2013
Valmont Industries Inc Earnings
Conference Call (Q2 2013), 18 July
2013
JE-738 Fair Disclosure Wire, "Q2 2013 Scania AB Earnings
Conference Call – Final", 19 July 2013
Scania AB Earnings Conference Call
(Q2 2013), 19 July 2013
JE-739 Fair Disclosure Wire, "Q2 2013 AGCO Earnings
Conference Call – Final", 31 July 2013
AGCO Earnings Conference Call (Q2
2013), 31 July 2013
JE-740 Fair Disclosure Wire, "Q2 2013 Essilor International
SA Earnings and Sales Presentation – Final",
29 August 2013
Essilor International SA Earnings and
Sales Presentation (Q2 2013),
29 August 2013
JE-749 Ministerio de Industria , Plan Estratégico Industrial
2020 (Ministry of Industry, Strategic Industrial Plan
2020), 4 October 2011
Ministry of Indu stry, Strategic
Industrial Plan 2020, 4 October 2011
JE-750 U.S. Chamber of Commerce, "U.S. Chamber of
Commerce's survey on Argentina's DJAI system", 3
March 2013 (Questionnaire)
U.S. Chamber of Commerce,
Questionnaire for Survey on
Argentina's DJAI system, 3 March
2013
JE-751 Sworn affidavit from Vice President of Company X,
12 July 2012
Sworn affidavit from Vice President of
Company X, 12 July 2012
JE-752 Sworn affidavit from officer of Company X,
10 April 2013
Sworn affidavit from officer of
Company X, 10 April 2013
WT/DS438/R • WT/DS444/R • WT/DS445/R

Panel Exhibit Title Short Title
JE-754 Government of Japan, Ministry of Economy, Trade
and Industry, "Survey", 4 December 2013,
(Questionnaire)
Government of Japan, Ministry of
Economy, Trade and Industry,
Questionnaire for Survey,
4 December 2013
JE-755 Cámara Argentina de Comercio: Comisión de
Importaciones y Exportaciones , Detalle de
Operatorias de Comercio Exterior (Argentine
Chamber of Commerce, Export and Import
Commission, Detail of the Rules and Experiences
regarding Current Foreign Trade Practices), October
2013
Report: Argentine Chamber of
Commerce, Rules and Experiences on
Current Foreign Tr ade Practices,
October 2013
JE-759 Sala de Prensa República Argentina
(prensa.argentina.com.ar), Moreno ratificó que
exterior por instrucciones presidenciales ( Sala de
Prensa República Argentina
(prensa.argentina.com.ar), Moreno confirmed that
the policy of trade administration will continue as
per presidential instructions), 3 November 2013
News item: Prensa Argentina, Moreno
confirmed that the policy of trade
administration will continue as per
presidential instructions, 3 November
2013
inversión de $120 millones para fabricar motos
(Office of the President of Argentina, Yamaha
announced to the President an investment of ARS
120 million to manufacture motorcycles), 31 July
2013
News item: Office of the President,
Yamaha announced to the President
an investment of ARS 120 million to
manufacture motorcycles, 31 July
2013
JE-794 and
EU-444
Presidencia, Inauguración de nueva planta de Fiat
Argentina en Córdoba: Palabras de la Presidenta de
la Nación (Office of the President of Argentina,
Inauguration of a new plan t of Fiat Argentina in
Córdoba: Address by the President of Argentina),
4 June 2013
News item: Office of the President,
Inauguration of a new plant of Fiat
Argentina in Córdoba: Address by the
President of Argentina, 4 June 2013
JE-799 Fair Disclosure Wire, "Q2 2011 Agco Corp Earnings
Conference Call – Final", 28 July 2011
AGCO Corp Earnings Conference Call
(Q2 2011), 28 July 2011
JE-800 Fair Disclosure Wire, "Q1 2012 AGCO Corp Earnings
Conference Call – Final", 1 May 2012
AGCO Corp Earnings Conference Call
(Q1 2012), 1 May 2012
JE-802 Fair Disclosure Wire, "AGC O at RBC Capital Market
Global Industrials Conference – Final",
12 September 2012
AGCO at RBC Capital Market Global
Industrials Conference, 12 September
2012
JE-803 Fair Disclosure Wire, "AGCO at Goldman Sachs
Industrials Conference – Final", 14 November 2012
AGCO at Goldman Sachs Industrials
Conference, 14 November 2012
JE-804 Fair Disclosure Wire, "Q2 2013 AGCO Earnings
Conference Call – Final", 31 July 2013
AGCO Earnings Conference Call (Q2
2013), 31 July 2013
JE-821 Fair Disclosure Wire, "Deere & Company at
JPMorgan Diversified Industries Conference –
Final", 7 June 2011
Deere & Company at JPMorgan
Diversified Indust ries Conference,
7 June 2011
JE-827 Sala de Prensa República Argentina
cámaras de electrónicos y de automotores reducir
Prensa República Argentina
(prensa.argentina.com.ar), Giorgi agreed with
electronic and automotive industries to reduce
foreign currency for ex ports (sic) by 20%), 11
December 2013
News item: Prensa Argentina, Giorgi
agreed with electronic and
automotive industries to reduce
foreign currency for exports by 20%,
11 December 2013
US-2 Monthly data on Argentina's imports from US and
US's exports to Argentina (2010-2013)
Monthly data on Argentina's imports
from US and US's exports to
Argentina, 2010-2013
US-3 Data on Argentina's imports of motor vehicles from
the US (2008-2012)
Data on Argentina's imports of motor
vehicles from the US, 2008-2012
WT/DS438/R • WT/DS444/R • WT/DS445/R

1 INTRODUCTION
1.1 Complaints by the European Union, the United States and Japan
1.1. On 25 May 2012, the European Union requested consultations with Argentina pursuant to
Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement of
Disputes (DSU), Article XXII of the General Agreement on Tariffs and Trade 1994 (GATT 1994),
Article 19 of the Agreement on Agriculture, Ar ticle 6 of the Agreement on Import Licensing
Procedures (ILA), Article 8 of the Agreement on Trade-Related Investment Measures
(TRIMs Agreement), and Article 14 of the Agreement on Safeguards, with respect to certain
measures imposed by Argentina on the importation of goods.
1
1.2. The following Members asked to join the consultations requested by the European Union:
Turkey (on 31 May 2012) 2; the United States and Ukraine (on 7 June 2012) 3; Australia, Canada,
Guatemala and Japan (on 8 June 2012) 4; and Mexico (on 3 July 2012). 5 Argentina subsequently
informed the Dispute Settlement Body (DSB) that it had accepted the requests of Australia,
Canada, Guatemala, Japan, Mexico, Turkey, Ukraine and the United States to join the
consultations.6
1.3. On 21 August 2012, the United States requested consultations with Argentina pursuant to
Articles 1 and 4 of the DSU, Article XXII of the GATT 1994, Article 6 of the ILA, Article 8 of the
TRIMs Agreement, and Article 14 of the Agreement on Safeguards, concerning certain measures
imposed by Argentina on the importation of goods.7
1.4. The following Members asked to join the consultations requested by the United States:
Mexico (on 24 August 2012) 8; Turkey (on 29 August 2012) 9; the European Union and Guatemala
(on 30 August 2012) 10; and, Australia, Canada and Japan (on 31 August 2012). 11 Argentina
subsequently informed the DSB that it had accepted the requests of Australia, Canada, the
European Union, Guatemala, Japan, Mexico and Turkey to join the consultations.
12
1.5. On 21 August 2012, Japan requested consultations with Argentina pursuant to Articles 1 and
4 of the DSU, Article XXII of the GATT 1994, Article 6 of the ILA, Article 8 of the TRIMs Agreement,
and Article 14 of the Agreement on Safeguards, with respect to certain measures imposed by
Argentina on the importation of goods.13
1.6. The following Members asked to join the consultations requested by Japan: Mexico (on
24 August 2012) 14; Turkey (on 29 August 2012) 15; the European Union and Guatemala (on

1 Request for Consultations by the European Union, WT/DS438/1, 30 May 2012.
2 Request to Join Consultations – Communication from Turkey, WT/DS438/2, 4 June 2012.
3 Request to Join Consultations – Communication from the United States, WT/DS438/3, 11 June 2012;
Request to Join Consultations – Communication from Ukraine, WT/DS438/4, 11 June 2012.
4 Request to Join Consultations – Communication from Australia, WT/DS438/8, 13 June 2012; Request
to Join Consultations – Communication from Canada, WT/DS438/6, 12 June 2012; Request to Join
Consultations – Communication from Guatemala, WT/DS438/7, 12 June 2012; Request to Join Consultations –
Communication from Japan, WT/DS438/5, 11 June 2012.
5 Request to Join Consultations – Communication from Mexico, WT/DS438/9, 6 July 2012.
6 Acceptance by Argentina of the Requests to Join Consultations, WT/DS438/10, 10 July 2012.
7 Request for Consultations by the United States, WT/DS444/1, 23 August 2012.
8 Request to Join Consultations – Communication from Mexico, WT/DS444/2, 28 August 2012.
9 Request to Join Consultations – Communication from Turkey, WT/DS444/3, 30 August 2012.
10 Request to Join Consultations – Communication from the European Union, WT/DS444/4,
31 August 2012; Request to Join Consultations – Communication from Guatemala, WT/DS444/8,
5 September 2012.
11 Request to Join Consultations – Communication from Australia, WT/DS444/5, 3 September 2012;
Request to Join Consultations – Communication from Canada, WT/DS444/7, 4 September 2012; Request to
Join Consultations – Communication from Japan, WT/DS444/6, 4 September 2012.
12 Acceptance by Argentina of the Requests to Join Consultations, WT/DS444/9, 20 September 2012.
13 Request for Consultations by Japan, WT/DS445/1, 23 August 2012.
14 Request to Join Consultations – Communication from Mexico, WT/DS445/2, 28 August 2012.
15 Request to Join Consultations – Communication from Turkey, WT/DS445/3, 30 August 2012.
WT/DS438/R • WT/DS444/R • WT/DS445/R

30 August 2012) 16; and, Australia, Canada and the United States (on 31 August 2012). 17
Argentina subsequently informed the DSB that it had accepted the requests of Australia, Canada,
the European Union, Guatemala, Mexico, Turkey and the United States to join the consultations.18
1.7. The European Union held consultations with Argentina on 12 and 13 July 2012.19
1.8. The United States held consultations with Argentina on 20 and 21 September 2012.20
1.9. Japan held consultations with Argentina on 20 and 21 September 2012.21
1.10. None of these consultations led to a mutually satisfactory solution.22
1.2 Panel establishment and composition
1.11. On 6 December 2012, the European Union, the United States and Japan separately
requested the establishment of a panel with standard terms of reference pursuant to Article 6 of
the DSU.
23 At its meeting on 28 January 2013, the DSB established a single panel pursuant to the
requests of the European Union in document WT/DS438/11, the United States in document
WT/DS444/10, and Japan in document WT/DS445/10, in accordance with Article 9.1 of the DSU.24
1.12. The Panel's terms of reference are the following:
To examine, in the light of the relevant pr ovisions of the covered agreements cited by
the parties to the dispute, the matter referred to the DSB by the European Union in
document WT/DS438/11, the United States in document WT/DS444/10, and Japan in
document WT/DS445/10, and to make such findings as will assist the DSB in making
the recommendations or in giving the rulings provided for in those agreements.
25
1.13. On 15 May 2013, the European Union, the United States and Japan requested the Director-
General to determine the composition of the panel, pursuant to Article 8.7 of the DSU. 26 On 27
May 2013, the Director-General composed the Panel as follows:
Chairperson: Ms Leora Blumberg

Members: Ms Claudia Orozco
 Mr Graham Sampson 27

1.14. Australia, Canada, China, Ecuador, the European Union (for WT/DS444 and WT/DS445),
Guatemala, India, Israel, Japan (for WT/DS438 and WT/DS444), the Republic of Korea, Norway,
the Kingdom of Saudi Arabia, Switzerland, Chinese Taipei, Thailand, Turkey, and the United States

16 Request to Join Consultations – Communication from the European Union, WT/DS445/4,
31 August 2012; Request to Join Consultations – Communication from Guatemala, WT/DS445/7,
5 September 2012.
17 Request to Join Consultations – Communication from Australia, WT/DS445/5, 3 September 2012;
Request to Join Consultations – Communication from Canada, WT/DS445/6, 4 September 2012; Request to
Join Consultations – Communication from the United States, WT/DS445/8, 5 September 2012.
18 Acceptance by Argentina of the Requests to Join Consultations, WT/DS445/9, 20 September 2012.
19 Request for the Establishment of a Panel by the European Union, WT/DS438/11, 7 December 2012.
20 Request for the Establishment of a Panel by the United States, WT/DS444/10, 7 December 2012.
21 Request for the Establishment of a Panel by Japan, WT/DS445/10, 7 December 2012.
22 Request for the Establishment of a Panel by the European Union, WT/DS438/11, 7 December 2012;
Request for the Establishment of a Panel by the United States, WT/DS444/10, 7 December 2012; Request for
the Establishment of a Panel by Japan, WT/DS445/10, 7 December 2012.
23 Request for the Establishment of a Panel by the European Union, WT/DS438/11, 7 December 2012;
Request for the Establishment of a Panel by the United States, WT/DS444/10, 7 December 2012; Request for
the Establishment of a Panel by Japan, WT/DS445/10, 7 December 2012.
25 Constitution of the Panel Established at the Request of the European Union, the United States and
Japan – Note by the Secretariat, WT/DS438/12, WT/DS444/11, WT/DS445/11, 28 May 2013.
26 Ibid.
27 Ibid.
WT/DS438/R • WT/DS444/R • WT/DS445/R

(for WT/DS438 and WT/DS445), notified their interest in participating in the Panel proceedings as
third parties.28
1.3 Panel proceedings
1.3.1 General
1.15. The Panel held its organizational meeting with the parties on 5 June 2013. After consultation
with the parties, the Panel adopted its Working Procedures on 14 June 2013
29 and its timetable on
27 June 2013.30
1.16. The complainants filed their separate first written submissions on 3 July 2013. Argentina
filed its first written submission on 7 August 20 13. Third-party submissions were received on 28
August 2013 from Australia, Israel, Norway, Saudi Arabia, Chinese Taipei, and Turkey.
1.17. The Panel held a first substantive meetin g with the parties from 24 to 26 September 2013.
A session with the third parties took place on 25 September 2013. Upon request of the parties, on
26 September 2013, the Panel extended for one day the deadline to receive the parties' written
responses to questions posed by the Panel after the first substantive meeting. Written responses
to questions posed by the Panel were received on 11 October 2013.
1.18. The parties filed their second written submissions on 14 November 2013.
1.19. The Panel held a second substantive meeting with the parties on 10 and 11 December 2013.
Written responses to questions posed by the Panel were received on 14 January 2014. Comments
by the parties on responses provided by the other parties were received on 4 February 2014.
1.20. On 5 March 2014, the Panel issued the descriptive sections of its draft reports to the
parties.
31 Parties provided comments to the descriptive sections of the Panel Reports on
19 March 2014.
1.21. The Panel issued its Interim Reports to the parties on 21 May 2014. On 4 June 2014, parties
separately requested the revision of specific aspects of the Interim Reports; on 11 June 2014,
parties made comments on other parties' requests. The Panel issued its Final Reports to the
parties on 26 June 2014.
1.22. One third party submission was made outs ide of the deadlines prescribed by the Working
Procedures adopted by the Panel.32 The Panel stresses the importance of all parties, including third
parties, adhering to the time-limits for filing documents, in the interests of fairness and the orderly
conduct of panel proceedings.
1.3.2 Request for enhanced third party rights
1.23. On 4 June 2013, the Panel received a communication from Canada requesting enhanced
third party rights to: (a) receive copies of all su bmissions and statements of the parties preceding
the issuance of the interim report, including respon ses to panel questions; and, (b) be present for
the entirety of all substantive meetings of th e panel with the parties. During the Panel's
organizational meeting on 5 June 2013, the Panel invited the parties to provide initial comments
on Canada's request by 10 June 2013. In their respective responses, none of the parties fully
supported Canada's request for enhanced third party rights and two of the parties (the
United States and Argentina) rejected the request.

28 Constitution of the Panel Established at the Request of the European Union, the United States and
Japan – Note by the Secretariat, WT/DS438/12, WT/DS444/11, WT/DS445/11, 28 May 2013.
29 Working Procedures of the Panel, Annex A.
30 Communication from the Panel, 27 June 2013.
31 In the timetable originally adopted by the Panel, the descriptive sections should have been issued to
the parties on 26 February 2014. The Panel postponed this date after having consulted the parties.
32 Turkey submitted hard copies of the executive summary of its arguments, as presented in its third
party submission and its oral statement, five working days after the deadline specified in the Panel's timetable.
WT/DS438/R • WT/DS444/R • WT/DS445/R

1.24. In considering Canada's request, the Panel took into account the DSU rules, the
circumstances of the present case, the relevant decisions of previous panels and the Appellate
Body33, and the views expressed by the parties. On 1 July 2013, the Panel informed Canada that it
had declined its request for enhanced third party rights. In reaching its decision, the Panel
considered that the reasons advanced by Canada in support of its request (i.e. a considerable
systemic interest in the outcome of the dispute and in how the panel may interpret certain
Covered Agreements) did not constitute a specific situation that would justify the granting of
enhanced third party rights additional to those accorded in the DSU and the Working Procedures.
In particular, Canada had not explained why the matter at issue would have a significant economic
or trade policy effect for Canada , different from that for other World Trade Organization (WTO)
Members. In addition, the Panel considered that Canada did not explain why the third party rights
provided for in the DSU would not be sufficient to allow Canada's interests, including its systemic
concerns regarding this dispute, to be fully taken into account during the panel process. Moreover,
consulted by the Panel, none of the parties in this dispute unconditionally supported Canada's
request for enhanced third party rights and two of the parties explicitly rejected the request.
34
1.3.3 Special Procedures for the protection of confidential information
1.25. During the Panel's organizational meeting on 5 June 2013, the parties suggested that it
would be desirable that the Panel adopt additional procedures for the protection of business
confidential information (BCI) provided by the parties in the course of the proceedings. The parties
asked the Panel to include language in the working procedures that would allow the adoption of
such additional rules and informed the Panel that they intended to submit a joint proposal for the
additional procedures. In view of the joint reques t of the parties, the Panel included the following
language in paragraph 2 of the Working Procedures adopted on 14 June 2013:
The Panel may, after consultation with the parties, adopt additional procedures for the
protection of business confidential informat ion (BCI) provided by the parties in the
course of these proceedings.
1.26. None of the parties subsequently proposed the adoption of additional procedures for the
protection of BCI.
1.27. On 22 October 2013, the Panel sent a communication to the parties.
35 In its communication,
the Panel noted that the parties had failed to pr ovide certain evidence and information requested
in the Panel's written questions after the first substantive meeting. The Panel reminded the parties
of the requirement for their collaboration in the presentation of the facts and evidence that are
relevant for the Panel to discharge its functions. It also reminded the parties of the Panel's
authority to draw appropriate inferences from a Member's refusal to provide information. The
Panel noted the concerns expressed by the complainants with respect to the reluctance of
companies involved to make available some of the information required, and the concerns
expressed by Argentina with respect to the prob ative value of some evidence provided by the
complainants.
1.28. In view of arguments made by the partie s, the Panel proposed the adoption of special
procedures to allow them to submit evidence and information that had been requested. These
procedures would have contemplated the following: (a) the Panel would appoint an independent
expert to assist the Panel in establishing the content of certain documents when a party
considered that aspects of the information should be confidential and not accessible to other
parties; (b) the Panel would designate, as an independent expert, a notary public based in or near
Geneva with working knowledge of the Spanish and English languages; (c) before appointing the
independent expert, the Panel would identify suitab le experts and allow parties the opportunity to
indicate whether there was any conflict of interest or any other compelling reason that would
preclude the appointment of any of those person s as an independent expert; (d) the independent
expert would be subject to the WTO DSU rules of conduct, would confirm in writing, before being

33 See, for example, Appellate Body Reports, EC – Hormones, para. 154; and, US – 1916 Act, para. 150.
Panel Reports, EC and certain member States – Large Civil Aircraft, paras. 7.166-7.168; US – Large Civil
Aircraft (2nd complaint), paras. 7.16-7.18; and, US – Poultry (China), para. 7.58.
34 Communication from the Panel, 1 July 2013.
35 Communication from the Panel, 22 October 2013.
WT/DS438/R • WT/DS444/R • WT/DS445/R

appointed by the Panel, the lack of any conflict of interest (the statement would be similar to those
signed by WTO panelists pursuant to the DSU Rules of Conduct), and would maintain strict
confidentiality of the information provided by any of the parties; the confidentiality obligation
would continue following the end of the proceedi ngs; (e) once informed by the Panel of the
appointment of the independent expert, parties would bring to this expert, individually or jointly,
the information requested by the Panel; (f) the co nfidential evidence provided to the independent
expert would not become part of the record; (g) on the basis of the confidential evidence provided
by any of the parties, the independent expert would be asked to respond to a questionnaire
prepared by the Panel after having consulted the parties; (h) parties could propose questions to be
incorporated into the questionnaire, but the Panel would be ultimately responsible for drafting the
questionnaire; (i) the independent expert would be limited to responding in writing to the
questions addressed by the Panel in the ques tionnaire; (j) the Panel would forward the
independent expert's responses to the parties and parties would be invited to comment on the
independent expert's responses; (k) the Panel would retain at all times final authority to assess
the facts of the case; (l) there would be no meeting of the Panel with the independent expert and
the parties; (m) during the course of the proc eedings of the current dispute, the independent
expert would have no contact with officials of any of the parties involved or their representatives,
except for the purpose of receiving and examinin g the confidential evidence provided; (n) the
independent expert would report to the Panel; and, (o) if the independent expert had any
questions or doubts regarding the discharge of its function, he/she would request instructions from
the Panel.
1.29. The Panel invited the parties to comment on the proposed special procedures. The parties
provided their comments on 30 October 2013. In th eir responses, none of the parties expressed
support for the adoption of the proposed special procedures; moreover, the United States, Japan,
and Argentina expressed concerns about the proposed special procedures, their consistency with
the rules of the DSU, and their systemic implications.
36
1.30. In view of the arguments raised by the parties, on 6 November 2013 the Panel informed the
parties that it had decided not to adopt the proposed special procedures. 37 In its communication,
the Panel reiterated its request to the parties to provide the evidence and information identified in
the Panel's written questions after the first substa ntive meeting. The Panel noted that (other than
the European Union's statement that the adoption of usual BCI procedures would not be sufficient
to ensure protection for the identity of the co mpanies concerned), the complainants failed to
indicate the type of procedural rules that the Panel should adopt to protect information in a
manner that would enable the submission of such information. The Panel reminded the parties of
the requirement for their collaboration in the pr esentation of the facts and evidence that are
relevant for the Panel proceedings. It also reminded the parties of the Panel's authority to draw
appropriate inferences from a Member's refusal to provide information. The Panel invited parties to
address these issues in their second written submissions.
1.31. The Panel will revert to the issue of the treatment of evidence in the findings section of
these reports.
1.3.4 Preliminary rulings
1.32. In its first written submission on 7 Augu st 2013, Argentina requested the Panel to issue a
preliminary ruling that the so-called "Restrictive Trade Related Requirements" (RTRRs) identified in
the panel requests submitted by the European Union, the United States and Japan fell outside the
Panel's terms of reference.
38 Argentina's request raised three main issues with respect to the
alleged RTRRs, namely: (a) whether the RTRRs were identified by the complainants as a measure
at issue in their respective requests for consultations; (b) whether the reference to the RTRRs as a
broad unwritten "overarching measure" in the co mplainants' panel requests "expanded the scope"
and "changed the essence" of the dispute; and, (c) whether the complainants identified, either in

36 Communication from the European Union, 30 October 2013; Communication from the United States,
30 October 2013; Communication from Japan, 30 October 2013; Communication from Argentina,
30 October 2013.
37 Communication from the Panel, 6 November 2013.
38 Argentina's first written submission, paras. 15, 112-146, and 360.
WT/DS438/R • WT/DS444/R • WT/DS445/R

their respective requests for consultations or in their panel requests, the measures that are subject
to their claims against the RTRRs "as applied".
1.33. On 9 August 2013, the Panel invited the complainants to respond in writing to Argentina's
request for a preliminary ruling by 10 September 2013. In the same letter, the Panel invited the
third parties to comment on Argentina's request in their written submissions, due on
28 August 2013. Australia and Chinese Taipei pr ovided comments in their third-party written
submissions. The complainants submitted their respective responses to Argentina's request on
10 September 2013.
1.34. On 16 September 2013, the Panel issued its first preliminary ruling to the parties, copying
the third parties. This ruling addressed the broader issue raised by Argentina in its preliminary
ruling request, i.e. whether the alleged RTRRs are part of the Panel's terms of reference.
39 In its
ruling, the Panel concluded that the alleged RTRRs are within the Panel's terms of reference and
that the characterization of the alleged RTRRs as a single "overarching measure" in the
complainants' panel requests did not expand the sc ope or change the essence of the dispute. The
Panel decided that it would address the third issue raised by Argentina, i.e. whether the
complainants' "as applied" claims against the alleged RTRRs are outside the Panel's terms of
reference, as appropriate, in the light of the pa rties' arguments in the course of the proceedings.
The Panel invited the parties to express their vi ews regarding the circulation of the preliminary
ruling to the Members.
1.35. On 17 September 2013, the complainants submitted a joint communication to the Panel
expressing no objection to the circulation of the preliminary ruling, based on the understanding
that circulation would only occur if there was no objection by any of the parties and if parties were
given an opportunity to comment on the preliminary ruling at the time of the interim review.
40 On
19 September, Argentina submitted a communication to the Panel opposing the circulation of the
preliminary ruling. 41 In its written questions after the first substantive meeting sent on
30 September 2013, the Panel asked Argentina to explain why, in its opinion, the Panel should not
circulate to WTO Members the preliminary ruling adopted on 16 September.
42 In its response
submitted on 11 October, Argentina stated that it would seem premature to circulate the
preliminary ruling to WTO Members because the Panel had not ruled on two of the arguments
raised by Argentina related to the complainants' claims regarding specific instances of application
of the alleged RTRRs.
43
1.36. On 20 November 2013, the Panel issued a second preliminary ruling to address the pending
issues raised by Argentina's request.44 In its ruling, the Panel reiterated that the alleged RTRRs are
part of the Panel's terms of reference. The Panel also concluded that: (a) whether Japan presents
enough arguments and evidence in the course of the proceedings to sustain its request for findings
on those measures "as such" and "as applied" is a matter that would be addressed by the Panel in
its final report; and, (b) the 23 measures described by the European Union in its first written
submission as "specific instances" of application of alleged RTRRs do not constitute "measures at
issue" in the present dispute. The Panel requ ested the views of the parties regarding the
circulation of the two preliminary rulings. On 26 November, the complainants submitted a joint
communication to the Panel expressing no objection to the circulation of the preliminary rulings,
based on the understanding that the parties would have the opportunity to comment on the report
during the interim review.
45 On 26 November, Argentina sent a communication to the Panel
objecting to the circulation of the two preliminary rulings. 46 The Panel decided that the rulings
would be incorporated as an integral part of the Panel's findings in these reports, subject to any
changes that may be necessary in the light of comments received from the parties during the
interim review.
47

39 Preliminary Ruling by the Panel, Argentina – Import Measures (16 September 2013).
40 Complainants' joint e-mail communication to the Panel, 17 September 2013.
41 Argentina's e-mail communication to the Panel, 19 September 2013.
42 Panel question No. 4.
43 Argentina's response to Panel question No. 4.
44 Preliminary Ruling by the Panel, Argentina – Import Measures (20 November 2013).
45 Complainants' joint e-mail communication to the Panel, 26 November 2013.
46 Argentina's e-mail communication to the Panel, 26 November 2013.
47 The two preliminary rulings of the Panel have been incorporated in Annex D of these Reports.
WT/DS438/R • WT/DS444/R • WT/DS445/R

1.3.5 Consultation with the World Customs Organization (WCO)
1.37. On 13 November 2013, the Panel sent a communication to the parties proposing to seek the
assistance of the World Customs Organization's Secretariat (WCO Secretariat) to clarify certain
aspects related to the SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE
Framework).
48 The Panel attached a draft letter to be addressed to the WCO Secretariat together
with the draft list of questions to be addressed. On 19 November 2013, the parties submitted their
comments on the proposed course of action and on the list of questions to be addressed to the
WCO Secretariat.
1.38. On 26 November 2013, having taken the parties' comments into consideration, the Panel
sent a communication with a list of questions to the WCO Secretariat. On 2 December 2013, the
WCO responded to the Panel. The Panel invited the parties to express their views on the responses
received from the WCO. On 14 January 2014, the Panel received the parties' comments on the
responses from the WCO Secretariat, as part of the parties' responses to the questions posed by
the Panel after the second substantive meeting.
2 PARTIES' REQUESTS FOR FINDINGS AND RECOMMENDATIONS
2.1. The European Union requests that the Panel find that:
a. The requirement for the Advance Sworn Import Declaration ( Declaración Jurada
Anticipada de Importación , DJAI) is inconsistent with Argentina's obligations under
Articles XI:1, X:1, and X:3(a) of the GATT 1994, as well as under Articles 1.3, 1.4(a),
1.6, 3.2, 3.3, and 3.5(f) of the Agreement on Import Licensing Procedures
49; and,
b. The Restrictive Trade Related Requirements (RTRRs) are inconsistent with Argentina's
obligations under Articles XI:1 and III:4 of the GATT 1994, as well as under Article X:1
of the GATT 1994; alternatively, the application of one or more RTRRs in certain specific
instances is inconsistent with Argentina's obligations under Articles XI:1 and/or III:4 of
the GATT 1994.
50
2.2. The European Union further requests that the Panel recommend that Argentina bring its
measures into conformity with its WTO obligations.51
2.3. The United States requests that the Panel find that:
a. The requirement for the Advance Sworn Import Declaration (DJAI) is inconsistent with
Argentina's obligations under Articles XI:1 and X:3(a) of the GATT 1994, as well as
under Articles 1.4(a), 1.6, 3.2, 3.3, 3.5(f), 5.1, 5.2, 5.3, and 5.4 of the Agreement on
Import Licensing Procedures
52; and,
b. The Restrictive Trade Related Requirements (RTRRs) are inconsistent with Argentina's
obligations under Articles XI:1 and X:1 of the GATT 1994.53
2.4. Japan requests that the Panel find that:
a. The requirement for the Advance Sworn Import Declaration (DJAI) is inconsistent with
Argentina's obligations under Articles XI:1, X:3(a), and X:1 of the GATT 1994, as well as

48 Communication from the Panel, 13 November 2013.
49 European Union's first written submission, paras. 21 and 491.
50 Ibid. paras. 22, 328, 385, and 491; European Union's response to Panel question No. 1.
51 European Union's second written submission, para. 162.
52 United States' first written submission, paras. 3 and 211; United States' second written submission,
para. 128.
53 United States' first written submission, paras. 3 and 211; United States' second written submission,
paras. 5 and 128.
WT/DS438/R • WT/DS444/R • WT/DS445/R

under Articles 1.3, 1.4(a), 1.6, 3.2, 3.3, 3. 5(f), 5.1, 5.2, 5.3, and 5.4 of the Agreement
on Import Licensing Procedures54; and,
b. The Restrictive Trade Related Requirement (RTRR) is inconsistent with Argentina's
obligations under Articles XI:1, III:4, and X:1 of the GATT 1994, in each of the following
three respects: (i) the RTRR as an unwritten rule or norm as such; (ii) the RTRR as an
unwritten practice or policy, as confirmed by the systematic application of the measure;
and, (iii) the RTRR's application in particular instances, as identified in the complainants'
submissions.
55
2.5. Argentina requests that the Panel reject the complainants' claims in this dispute in their
entirety. In Argentina's view:
a. The Advance Sworn Import Declaration (DJAI) is a customs formality established in
accordance with Article VIII of the GATT 1994 and the World Customs Organization's
SAFE Framework.56 Alternatively, Argentina argues that the complainants have failed to
establish that the DJAI procedure is a quantitative restriction under Article XI:1 of the
GATT 1994 or is in breach of Articles X:3(a) and X:1 of the GATT 199457;
b. Argentina also argues that the DJAI is not an import licence, but even if it were found to
be an import licence, it is a procedure that is used for customs purposes and is therefore
not within the scope of the Agreement on Import Licensing Procedures. 58 Alternatively,
Argentina also argues that the complainants have failed to establish that the DJAI is in
breach of the Agreement on Import Licensing Procedures
59;
c. With respect to the alleged Restrictive Trade Related Requirements (RTRRs), Argentina
initially argued that these measures are outside the Panel's terms of reference. 60
Argentina has subsequently argued that the complainants have failed to prove the
existence of an unwritten "overarching" measure of general and prospective application
that would support their claims against the alleged RTRRs.
61
3 ARGUMENTS OF THE PARTIES
3.1. The arguments of the parties are reflecte d in their executive summaries, provided to the
Panel in accordance with paragraph 19 of the Working Procedures adopted by the Panel (see
Annexes B-1, B-2, B-3, B-4, B-5, B-6, B-7, and B-8).
4 ARGUMENTS OF THE THIRD PARTIES
4.1. The arguments of Australia, Canada, Israel, Korea, Norway, Saudi Arabia, Chinese Taipei,
and Turkey are reflected in their executive summa ries, provided in accordance with paragraph 20

54 Japan's first written submission, para. 218; Japan's second written submission, paras. 7, 39, and 134;
Japan's response to Panel question No. 3.
55 Japan's first written submission, para. 218; Japan's second written submission, paras. 7, 20, and 134;
Japan's response to Panel question Nos. 2 and 44.
56 Argentina's first written submission, paras. 14, 18, 164, 191, 195, 196-217, 257, and 263;
Argentina's opening statement at the first meeting of the Panel, paras. 52-61; Argentina's response to Panel
question Nos. 21, 34, and 40; Argentina's second written submission, paras. 125-135 and 199-200;
Argentina's opening statement at the second meeting of the Panel, paras. 47-61.
57 Argentina's first written submission, paras. 21, and 313-359; Argentina's opening statement at the
first meeting of the Panel, paras. 74-83; Argentina's second written submission, paras. 136-161, and 202-206;
Argentina's closing statement at the second meeting of the Panel, para. 7.
58 Argentina's first written submission, paras. 268, and 273-296; Argentina's opening statement at the
first meeting of the Panel, paras. 62-73; Argentina's second written submission, paras. 165-201; Argentina's
opening statement at the second meeting of the Panel, paras. 62-75; Argentina's closing statement at the
second meeting of the Panel, paras. 8-9.
59 Argentina's first written submission, para. 269; Argentina's second written submission, para. 162;
Argentina's opening statement at the second meeting of the Panel, paras. 75-77.
60 Argentina's first written submission, paras. 15, and 113-146.
61 Argentina's opening statement at the first meeting of the Panel, paras. 40, and 42-48; Argentina's
second written submission, paras. 72-117; Argentina's opening statement at the second meeting of the Panel,
paras. 13-45; Argentina's closing statement at the second meeting of the Panel, paras. 3-6.
WT/DS438/R • WT/DS444/R • WT/DS445/R

of the Working Procedures adopted by the Panel (see Annexes C-1, C-2, C-3, C-4, C-5, C-6, C-7,
and C-8). China, Ecuador, Guatemala, India, Swit zerland, and Thailand did not submit written or
oral arguments to the Panel.
5 INTERIM REVIEW
5.1 Introduction
5.1. On 21 May 2014, the Panel submitted its Interim Reports to the parties. On 4 June 2014, the
European Union, the United States, Japan, and Argentina each submitted written requests for the
review of precise aspects of the Interim Reports pursuant to Article 15.2 of the DSU. On 11 June
2014, the European Union, the United States, and Japan submitted comments on a number of
requests for review presented by Argentina. On the same date, Argentina submitted comments on
a number of requests for review presented by the European Union, the United States, and Japan.
None of the parties requested an interim review meeting with the Panel.
5.2. In accordance with Article 15.3 of the DSU, this section of the panel reports sets out the
Panel's response to the arguments made by the parties at the interim review stage, providing
explanations where necessary. The Panel thoroughly reviewed and considered the parties' requests
for review before issuing these final reports. As explained below, the Panel modified aspects of its
reports in the light of the parties' comments where it considered it appropriate to do so. The Panel
turns now discuss the parties' comments on the Panel's Interim Reports.
5.3. Before doing so, however, we make the following observations. First, the numbering of
paragraphs and footnotes in the final reports ha s changed from the Interim Reports. The text
below refers to the paragraph numbers in the Interim Reports. Moreover, the Panel notes that this
section forms an integral part of its findings in the present case.
5.2 Comments on the Panel's Interim Reports
5.2.1 General comments
5.4. The parties submitted several editorial revisions as well as other linguistic changes, which
were not contested by the other parties. The Panel made these adjustments. The Panel also made
minor editorial and non-substantive consequential changes as a result of other adjustments. The
Panel also corrected typographical errors and made other editorial amendments throughout the
reports, including those identified by the parties in paragraphs 1.16, 2.46, 6.11, 6.19, 6.28, 6.68,
6.98, 6.116, 6.144, 6.156, 6.158, 6.161, 6.164, 6.197, 6.200, 6.228, 6.230, 6.241, 6.243, 6.248,
6.258, 6.261, 6.301, 6.313, 6.317, 6.363, 6.366, 6.393, 6.426, 6.428, 6.451, 6.454, 6.456,
6.473, and 6.720.
5.5. In addition, the parties pointed to a number of wording errors in the Panel's findings. The
parties also made a number of specific suggestions to improve wording. The Panel adjusted its
reports accordingly and also made related changes, including in paragraphs 1.36, 6.15, 6.19, 6.21,
6.45, 6.61, 6.62, 6.64, 6.67, 6.119, 6.165, 6.171, 6.196, 6.256, 6.358, 6.372, 6.413, 6.425,
6.426, 6.427, 6.435, 6.474, 6.483, 6.497, and 6.498.
5.6. In specific cases, the parties requested that the Panel adjust its reports to more fully and/or
accurately reflect their arguments on specific po ints. The Panel generally accepted these requests,
and made related changes including in paragraphs 3.1, 6.2, 6.49, 6.62, 6.95, 6.97, 6.117, 6.136,
6.270, 6.307, 6.328, 6.431, 6.491, and 6.512.
5.7. The parties requested that the Panel clarify the description of certain aspects of the measures
at issue. The Panel adjusted its reports accordingly and made a number of related changes,
including in paragraphs 6.57, 6.61, 6.176, 6.207, 6.211, 6.225, 6.340, 6.387, 6.388, 6.390,
6.397, 6.401, 6.407, and 6.410.
5.8. The United States and Japan pointed to some errors in the section containing the Panel's
legal conclusions. The Panel adjusted its reports accordingly in paragraphs 7.5, 7.6, 7.7 and 7.9, in
the reports corresponding to the complaints by the United States and by Japan.
WT/DS438/R • WT/DS444/R • WT/DS445/R

5.2.2 Specific comments
5.2.2.1 Judicial economy
5.9. The United States requested that the Pane l refrain from exercising judicial economy with
respect to its claim under Article X:1 of the GATT 1994 against the TRRs measure. In its view,
"Argentina is to publish measures of this type, regardless of whether the measures are consistent
with Article XI:1 of the GATT 1994".
62 In the United States' view, absent a finding by the Panel on
this claim, there may be a lack of clarity as to whether Argentina must publish any measures
taken to comply in a manner consistent with Article X:1 of the GATT 1994.63
5.10. Similarly, Japan requested that the Panel refrain from exercising judicial economy with
respect to its claims under Article X:1 of the GATT 1994 against the DJAI procedure and the TRRs
measure.
64
5.11. Argentina disagreed with these requests, stating that the United States and Japan have not
explained why the Panel's findings under Article XI:1 of the GATT 1994 would lead to a partial
resolution of the present dispute.
5.12. In the Panel's view, in the light of the Panel's findings regarding the TRRs measure and the
DJAI procedure, additional findings regarding the same measures under Article X:1 of the
GATT 1994 were not necessary or useful in resolving the matter at issue. Moreover, given the
Panel's findings that the TRRs measure and the DJAI procedure constitute restrictions on the
importation of goods and are thus inconsistent with Article XI:1 of the GATT 1994, as well as the
Panel's finding in the complaint brought by Japan that the TRRs measure, with respect to its local
content requirement, is inconsistent with Article III:4 of the GATT 1994, whether Argentina
published its measures in a manner consistent with Article X:1 of the GATT 1994 was no longer
relevant for purposes of resolving this dispute.
5.13. Accordingly, the Panel declined to revise its findings and conclusions at paragraphs 6.305,
6.489, 7.5, 7.9, and 7.10 of its Interim Reports.
5.2.2.2 TRRs measure
5.14. The European Union requested that the Panel clarify in footnote 289 to paragraph 6.156 of
its reports that the 29 agreements to which it re fers correspond to the same 30 agreements that
the Panel asked Argentina to provide copies of in Panel questions Nos. 63 to 92.
65 The Panel made
adjustments accordingly. The 29 agreements identified in footnote 289 correspond to the 30
agreements that the Panel requested copies of in Panel questions Nos. 63 to 92. Although the
Panel originally referred to 30 agreements in its questions, there is no evidence on record to
suggest that the Argentine Government signed more than one agreement with the supermarket
sector, with the result that the total number of agreements relevant to our reports is 29.
5.15. The United States requested that the last sentence of paragraph 6.207 be adjusted so as to
cover the automotive, agricultural machinery, and pharmaceutical sectors.
66 Argentina rejected
this request, stating that the complainants' evidence was not sufficient to establish that an alleged
"import substitution requirement" operated as a condition for the importation of goods into
Argentina. In its Interim Reports, the Panel indicated one sector in which the local content
requirement was imposed as a condition to import, namely, the motorcycles sector. The evidence
on record, however, and particularly the exhibits pointed out by the United States in its request,
demonstrate in the Panel's view that the local co ntent requirement has also been imposed on the
agricultural machinery sector as a condition to import. The Panel made adjustments accordingly in
paragraph 6.207.

62 United States' comments on the Panel's Interim Reports, para. 29.
63 Ibid.
64 Japan's comments on the Panel's Interim Reports, pp. 1-3.
65 European Union's comments on the Panel's Interim Reports, p. 2.
66 United States' comments on the Panel's Interim Reports, paras. 19-23.
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5.2.2.3 DJAI procedure
5.16. The United States requested that the Panel review its description of how a DJAI acquires
"registered" status in paragraph 6.370 of the Panel's Interim Reports. According to the
United States, "it is not the importer who designates the DJAI as 'registered', but rather it occurs
through the SIM system". In the United States' view, "[i]t is unclear whether this happens
automatically, or after AFIP or another agency takes an action to assign the 'registered'
designation".
67 Argentina rejected this suggestion, stating that the United States' description of the
DJAI procedure is factually incorrect. In Argentina's view, the Panel accurately described the DJAI
procedure in the first sentence of paragraph 6.370 of its Interim Reports in noting that the
declarant may choose the option "Register" ( Oficializar) to formally register a DJAI. The Panel
agrees with Argentina. The Panel thus declined to make the amendment requested by the
United States.
5.17. Argentina requested that the Panel adjust the text of paragraphs 6.373 and 6.377 of its
Interim Reports to better reflect that participating agencies must follow the model agreement
foreseen in AFIP General Resolution 3256/2012, that the SCI became part of the DJAI procedure
through SCI Resolution 1/2012, and that both legal instruments were published in Argentina's
official gazette. All three complainants reject Argentina's request. In their view, there are a
number of crucial aspects that are not contained in the model agreement foreseen in AFIP General
Resolution 3256/2012 (such as the scope of operat ion covered by the participating agencies, the
list of goods the agency can review, and the time -period during which the participating agencies
can enter observations). The Panel made some adjustments to paragraphs 6.373 and 6.377 to
take into account both Argentina's requested amendments and the complainants' comments in this
respect.
6 FINDINGS
6.1 General issues
6.1.1 Special and differential treatment
6.1. Pursuant to Article 12.11 of the DSU:
[W]here one or more of the parties is a developing country Member, the panel's report
shall explicitly indicate the form in which account has been taken of relevant
provisions on differential and more-favou rable treatment for developing country
Members that form part of the covered agreements which have been raised by the
developing country Member in the course of the dispute settlement procedures.
6.2. In the course of these proceedings, Argentina has referred to objectives that guide its
economic policy, such as the growth of foreign demand and of its domestic market, strong
industrial and productive development, the promotion of social inclusion, improved income
distribution, poverty alleviation, and the reduction of unemployment.
68
6.3. Objectives such as those cited by Argentina are common to many WTO Members, who have
recognized in the preamble to the WTO Agreement that trade and economic relations,
[S]hould be conducted with a view to raising standards of living, ensuring full
employment and a large and steadily growing volume of real income and effective
demand, and expanding the production of and trade in goods and services, while
allowing for the optimal use of the world's resources in accordance with the objective
of sustainable development, seeking both to protect and preserve the environment
and to enhance the means for doing so in a manner consistent with [the] respective

67 United States' comments on the Panel's Interim Reports, para. 34.
68 Argentina's first written submission, para. 46; Argentina's opening statement at the first meeting of
the Panel, para. 8; Argentina's response to Panel question No. 8.
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needs [of WTO Members] and [their] concerns at different levels of economic
development … 69
6.4. In addition, the preamble to the WTO Agreem ent recognizes that the reciprocal and mutually
advantageous arrangements entered into by WTO Members can contribute to the achievement of
these objectives. The preamble also recognizes the need for positive efforts designed to ensure
that developing countries, and especially the least developed among them, secure a share in the
growth in international trade commensurate with the needs of their economic development.
70
6.5. In other words, the WTO agreements highlight the positive role international trade can play
as part of the development policies of developing and least developed country Members. This
realization explains why sovereign nations, such as Argentina, voluntarily accept the international
obligations that are the result of subscribing to the WTO Agreement and becoming Members of the
World Trade Organization. As noted by the Appellate Body:
It is self-evident that in an exercise of their sovereignty, and in pursuit of their own
respective national interests, the Member s of the WTO have made a bargain. In
exchange for the benefits they expect to derive as Members of the WTO, they have
agreed to exercise their sovereignty according to the commitments they have made in
the WTO Agreement.
71
6.6. At the same time, the WTO agreements contain provisions that allow for differential and
more favourable treatment for developing countries, as well as provisions that allow Members to
deviate from their WTO obligations under certain spec ified conditions in order to pursue legitimate
objectives.
6.7. Argentina did not raise, in the course of th e proceedings, any of the provisions that allow for
differential and more favourable treatment for developing countries, nor does any of them appear
to be relevant for the resolution of the specific matter in the dispute.
6.8. In any event, nothing in the Panel's rulings calls into question the ability of WTO Members to
pursue their development policies, such as those identified by Argentina, in a manner consistent
with the overall objectives stated in the preamble of the WTO Agreement and their commitments
under the WTO agreements.
6.9. Finally, the DSU provides in Article 12.10 that:
[I]n examining a complaint against a developing country Member, the panel shall
accord sufficient time for the developing country Member to prepare and present its
argumentation.
6.10. When adopting the timetable for the procee dings, the Panel took into account the need to
allow all parties, and especially Argentina as a developing country respondent, sufficient time to
prepare and submit their respective arguments. The Panel noted in this regard that Argentina
would be responding to arguments submitted by three different complainants. Accordingly, at its
request, Argentina was given five weeks after ha ving received the complainants' first written
submissions to file its own first submission, instead of the two to three weeks envisioned in
Appendix 3 of the DSU.
72
6.1.2 Issues related to the Panel's terms of reference
6.11. The current dispute has raised issues concerning the Panel's terms of reference. As
explained above
73, during the course of the proceedings, Argentina requested the Panel to rule
that certain aspects of the measures challenged by the complainants fall outside the Panel's terms

69 WTO Agreement, preamble, first recital.
70 Ibid. preamble, second recital.
71 Appellate Body Report, Japan – Alcoholic Beverages II, p. 15, DSR 1996:I, 97, at p. 108.
72 See Panel's timetable, adopted on 27 June 2013.
73 See para. 1.32 above.
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of reference. 74 Argentina originally raised the matter in its first written submission, asking the
Panel to resolve the issue by means of a preliminary ruling.75
6.12. Argentina's request raised three main issues with respect to the complainants' claims
relating to the alleged "restrictive trade-related requirements" (RTRRs): (a) whether the alleged
RTRRs were identified by the complainants as a measure at issue in their requests for
consultations; (b) whether the reference to the alleged RTRRs as a broad unwritten "overarching
measure" in the complainants' panel requests "exp anded the scope" and "changed the essence" of
the dispute; and, (c) whether the complainants iden tified, either in their requests for consultations
or in their panel requests, the measures subject to their claims against the alleged RTRRs "as
applied".
6.13. In its request for a preliminary ruling, Argentina requested the Panel to resolve these issues
"preferably after the First Substantive Meeting of the Panel with the Parties, in a manner that
effectively preserves Argentina's due process rights".
76 Argentina also noted it would not address
in its first submission any of the complainants ' arguments regarding the so-called RTRRs, because
in Argentina's opinion this measure was not part of the Panel's terms of reference.77
6.14. As explained above 78, in response to Argentina's request, the Panel issued two separate
preliminary rulings, the first one on 16 September 2013 (before the first meeting with the parties),
and the second one on 20 November 2013 (before the second meeting with the parties). In its first
preliminary ruling, the Panel concluded that: (a) the complainants properly identified the alleged
RTRRs in their requests for consultations and panel requests, as measures at issue in the present
dispute and, therefore, these measures form part of the Panel's terms of reference
79; and (b) the
characterization of the alleged RTRRs as a single "overarching measure" in the European Union's
panel request does not expand the scope or change the essence of the dispute. 80 In its second
preliminary ruling, the Panel further concluded that (a) whether Japan presents enough arguments
and evidence in the course of the proceedings to sustain its request for findings on those measures
"as such" and "as applied" is a matter that would be addressed by the Panel in its final report 81;
and (b) the 23 measures described by the European Union in Section 4.2.4 of its first written
submission as "specific instances" of application of alleged RTRRs had not been identified as
"specific measures at issue" in the European Unio n's panel request and, therefore, are not part of
the Panel's terms of reference.82
6.15. As noted in paragraph 1.36 above and as indicated at the time when they were issued, both
preliminary rulings constitute an integral part of these reports. Although the rulings were provided
to the parties at the time of their adoption (16 September and 20 November 2013), and the first
preliminary ruling was also copied to the third parties, the Panel considers it useful to make the
following additional comments.
83
6.16. The issues raised by Argentina concern the Panel's jurisdiction over certain claims advanced
by the complainants with respect to certain measures . The Panel is of the view that a resolution of
these issues is essential before the Panel can address the substance of the complainants'
allegations.
6.17. As noted above 84, in its first written submission, Argentina requested that a preliminary
ruling be issued by the Panel "preferably after the First Substantive Meeting of the Panel" and "in a

74 See, for example, Argentina's first written submission, paras. 15, 112-146 and 360.
75 See, for example, ibid. paras. 15, 146 and 360.
76 Ibid. para. 146.
77 Ibid.
78 See paras. 1.34 and 1.36 above.
79 Preliminary Ruling by the Panel, Argentina – Import Measures (16 September 2013), paras. 3.12-3.28
and 4.1.
80 Ibid. paras. 3.29-3.33 and 4.1.
81 Preliminary Ruling by the Panel, Argentina – Import Measures (20 November 2013), paras. 4.25-4.28.
82 Ibid. paras. 4.34-4.38 and 5.1.
83 In view of the objections expressed by Argentina, the Panel did not circulate the preliminary rulings
as separate documents. The first preliminary ruling, dated 16 September 2013, was copied to third parties.
84 See para. 6.13 above.
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manner that effectively preserves Argentina's due process rights". 85 The Panel issued its first
preliminary ruling after having heard the views of all parties (and those third parties that
expressed an opinion), but before the first meeting with the parties (the first preliminary ruling
was issued eight days before the meeting with the parties took place).
6.18. At the first meeting with the Panel, Argentina expressed its disagreement with what it called
"the Panel's very summary decision to issue a preliminary ruling without first providing [Argentina]
with an opportunity to respond to the complainants' submissions".
86 Argentina added it "had a
legitimate expectation that it would have more than a single opportunity to express its views with
respect to its preliminary objection".87
6.19. The DSU does not contain rules on preliminary rulings nor on the procedures that panels
should follow when dealing with this type of request from any of the parties. 88 Paragraph 6 is the
only provision in the Panel's Working Procedures dealing explicitly with preliminary ruling requests;
it does not set out any rules regarding the timing of the Panel's decision. Moreover, there are no
grounds for Argentina's assertion that it "had a legitimate expectation that it would have more
than a single opportunity to express its views with respect to its preliminary objection".
89 There is
no support for such an expectation, either in th e relevant rules of the DSU or the Panel's Working
Procedures, or in the practice of previous WTO panels dealing with requests concerning a panel's
terms of reference.90 Nothing would have prevented the Panel or any of the parties from proposing
special procedures for the adjudication of the issues raised by Argentina's request for a preliminary
ruling, if that was justified. 91 No such special procedures were proposed by any of the parties or
considered necessary by the Panel.
6.20. In the Panel's view, there were sound reasons to address the issues raised by Argentina
through a separate preliminary ruling. Once the Panel had heard all parties (as well as those third
parties who expressed an opinion on the issue) and had sufficient information so as to be able to
issue an early ruling on the matters raised by Argentina's request, it would have been unnecessary
to delay issuing its ruling. An early decision would allow parties to focus on the issues determined
to form part of the Panel's terms of reference.
92 Moreover, the Panel noted Argentina's decision
not to address in its first submission any of th e complainants' arguments regarding one of the two
measures at issue in the dispute (the alleged RTRRs), given its view that these fell outside the
Panel's terms of reference.
93 In light of Argentina's decision, the Panel considered that an early
preliminary ruling would be instrumental in ensuring a proper development of the proceedings.
6.21. Accordingly, the Panel issued its first preliminary ruling, dealing with the broader issue
raised by Argentina, namely whether the alleged RT RRs are part of the Panel's terms of reference,
as soon as it had the necessary elements to do so. Argentina has not explained how its due
process rights would have been served by delaying a decision on this preliminary issue. On the
contrary, the Panel's first preliminary ruling ensured that Argentina could address the
complainants' arguments regarding the alleged RTRRs from the time of the Panel's first meeting.
Had the Panel delayed ruling on this issue, Arge ntina might not have provided arguments on this
issue until much later in the proceedings, on the assumption that the alleged RTRRs were not part
of the Panel's terms of reference.
6.22. Argentina stated in its first written submission that it would not respond to the
complainants' arguments regarding the alleged RTRRs because, in its view, this measure was not
part of the Panel's terms of reference.
94 This was not the decisive factor in the content or

85 Argentina's first written submission, para. 146.
86 Argentina's opening statement at the first meeting of the Panel, para. 31.
87 Ibid.
88 Preliminary Ruling by the Panel, Argentina – Import Measures (20 November 2013), para. 3.14.
89 Argentina's opening statement at the first meeting of the Panel, para. 31.
90 Preliminary Ruling by the Panel, Argentina – Import Measures (20 November 2013), para. 3.20. As
noted by the Panel, it cannot be asserted that in most cases panels have offered parties more than one
opportunity to make submissions before issuing a preliminary ruling. See ibid. para. 3.18.
91 Ibid. para. 3.16.
92 Ibid. para. 3.8.
93 Argentina's first written submission, para. 146.
94 Ibid. paras. 145-146.
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procedure of the Panel's preliminary ruling. It was, however, a consideration that further justified
an early resolution of the matter. As noted by the Panel in its first preliminary ruling:
In the Panel's view, an early preliminary ruling is appropriate in the interest of due
process, and especially in order to allow parties and third parties to engage in a
substantive discussion of the claims raised by the complainants with respect to the
RTRRs.95
6.23. The Panel therefore disagrees with Argentina's characterization of the first preliminary ruling
as a "very summary decision" ("sumarísima decisión").96 In the Panel's view, the preliminary ruling
issued on 16 September 2013 was a well-reasoned decision (contained in 13 pages), based on
arguments received from Argentina, those of all three complainants, the views expressed by third
parties who made comments (Australia
97 and Chinese Taipei98), and the Panel's own evaluation.
6.24. The remaining issues raised by Argentina concerning the Panel's terms of reference
(namely, whether the Panel's terms of referenc e covered the complainants' separate claims
against the alleged RTRRs "as applied", as well as 23 specific measures identified by the European
Union in its first written submission as "instances of application" of the alleged RTRRs) were
similarly resolved as soon as the Panel had the necessary elements to enable it to make a
decision. The resolution of these remaining issues required the Panel to gain a better
understanding of the nature of the complainants' claims and of Argentina's concerns than that
which the Panel had acquired by the time of the first preliminary ruling. It was unclear to the
Panel, by the time of the first preliminary ruling: (a) whether any of the complainants was
requesting separate rulings on the alleged RTRRs "as applied"; and (b) whether and how the 23
measures identified by the European Union in its first written submission related to the measures
that had been identified in the European Unio n's request for consultations and panel request.
These issues were debated in the course of the Panel's first meeting with the parties and were
explored through the Panel's questions to parties during and after the meeting.
99 After receiving
additional clarifications from the parties, the Panel issued its second preliminary ruling.
6.1.3 The Panel's duty to make an ob jective assessment of the matter and the
treatment of evidence
6.25. In the following section the Panel will describe its function under the DSU, explain the
respective duties of the parties in the proceedings and articulate some of the challenges the Panel
confronted when assessing the facts of the case.
6.1.3.1 The Panel's function and the parties' duties
6.26. According to Article 11 of the DSU:
The function of panels is to assist the DSB in discharging its responsibilities under this
Understanding and the covered agreements. Accordingly, a panel should make an
objective assessment of the matter before it, including an objective assessment of the
facts of the case and the applicability of and conformity with the relevant covered
agreements, and make such other findings as will assist the DSB in making the
recommendations or in giving the rulings provided for in the covered agreements.
6.27. As articulated by the Appellate Body, the general rule in dispute settlement procedures is
that the burden of proof rests upon the party, whether complaining or defending, who asserts the
affirmative of a particular claim or defence.
100 Following this principle, the Appellate Body has

95 Preliminary Ruling by the Panel, Argentina – Import Measures (16 September 2013), para. 3.44.
96 Argentina's opening statement at the first meeting of the Panel, para. 31.
97 Australia's third-party submission, paras. 6-11.
98 Chinese Taipei's third-party submission, paras. 2-8 and 15.
99 See Argentina's opening statement at the first meeting of the Panel, para. 33; European Union's
response to Panel question No. 1; Japan's response to Panel question No. 2; European Union's second written
submission, paras. 112 and 160, and fns 102 and 127; Japan's second written submission, paras. 7, 9-20 and
100-134; Argentina's second written submission, paras. 48, 53-71 and 207.
100 Appellate Body Report, US – Wool Shirts and Blouses, p. 14, DSR 1997:I, p. 323 at p. 335.
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explained that the complaining party in any given case should establish a prima facie case of
inconsistency of a measure with a provision of th e WTO covered agreements, before the burden of
showing consistency with that provision or defending it under an exception is to be undertaken by
the defending party.
101 In other words, "a party claiming a violation of a provision of the
WTO Agreement by another Member must assert and prove its claim."102
6.28. According to the Appellate Body, a prima facie case is "one which, in the absence of
effective refutation by the defending party, requires a panel, as a matter of law, to rule in favour
of the complaining party presenting the prima facie case."103 To establish a prima facie case, the
party asserting a particular claim must adduce evidence sufficient to raise a presumption that what
is claimed is true. If the complaining party "adduces evidence sufficient to raise a presumption that
what is claimed is true, the burden then shifts to the other party, who will fail unless it adduces
sufficient evidence to rebut the presumption."
104 In this regard, the Appellate Body has stated
that:
[P]recisely how much and precisely what kind of evidence will be required to establish
such … [presumptions] will necessarily vary from measure to measure, provision to
provision, and case to case.105
6.29. In this dispute, the initial burden of proof rests upon the complainants to establish a
prima facie case that the measures at issue are inconsistent with the provisions they have
identified from the WTO covered agreements. If th e Panel finds the complainants have established
a prima facie case of inconsistency of the challenged measures with the relevant provisions, the
burden will then fall on Argentina to rebut such claims.
6.30. As noted by the Appellate Body, the above:
[D]oes not imply that the complaining party is responsible for providing proof of all
facts raised in relation to the issue of determining whether a measure is consistent
with a given provision of a covered agre ement. In other words, although the
complaining party bears the burden of proving its case, the responding party must
prove the case it seeks to make in response.
106
6.31. Collaboration from parties to a dispute is essential for a panel to be able to discharge its
function of making "an objective assessment of the matter before it". Article 3.10 of the DSU
provides that:
It is understood that … the use of the dispute settlement procedures should not be
intended or considered as contentious acts and that, if a dispute arises, all Members
will engage in these procedures in good faith in an effort to resolve the dispute.
6.32. In order to exercise their function of making "an objective assessment of the matter" and
especially of making "an objective assessment of the facts of the case", panels are granted,
pursuant to Article 13.1 of the DSU, the authority "to seek information and technical advice from
any individual or body which [they deem] appropriate". The same provision adds that "[a] Member
should respond promptly and fully to any request by a panel for such information as the panel
considers necessary and appropriate".
6.33. In Canada – Aircraft , the Appellate Body referred to "the duty of a Member to comply with
the request of a panel to provide information", noting that under Article 13.1 of the DSU "Members

101 Appellate Body Report, EC – Hormones, para. 104.
102 Appellate Body Report, US – Wool Shirts and Blouses, p. 16, DSR 1997:I, p. 323 at p. 337.
103 Appellate Body Report, EC – Hormones, para. 104.
104 Appellate Body Report, US – Wool Shirts and Blouses, p. 14, DSR 1997:I, p. 323 at p. 335. (footnote
omitted)
105 Appellate Body Report, US – Wool Shirts and Blouses, p. 14, DSR 1997:I, p. 323 at p. 335.
106 Appellate Body Report, Japan – Apples, para. 154.
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are ... under a duty and an obligation to 'respond pr omptly and fully' to requests made by panels
for information".107
6.34. In the absence of such collaboration, an d pursuant to its duty to make an objective
assessment of the facts of the case, a panel is entitled to draw appropriate inferences. In this
context, the Appellate Body has stated that:
Where a party refuses to provide information requested by a panel under Article 13.1
of the DSU, that refusal will be one of th e relevant facts of record, and indeed an
important fact, to be taken into account in determining the appropriate inference to be
drawn.108
6.35. The Appellate Body further clarified that pa nels are to draw inferences taking into account
all the relevant facts.109 As noted by the Appellate Body:
The DSU does not purport to state in what detailed circumstances inferences, adverse
or otherwise, may be drawn by panels from infinitely varying combinations of facts.
Yet, in all cases , in carrying out their mandate and seeking to achieve the "objective
assessment of the facts" required by Article 11 of the DSU, panels routinely draw
inferences from the facts placed on the record . The inferences drawn may be
inferences of fact: that is, from fact A and fact B, it is reasonable to infer the existence
of fact C. Or the inferences derived may be inferences of law: for example, the
ensemble of facts found to exist warrants the characterization of a "subsidy" or a
"subsidy contingent … in fact … upon export performance". The facts must, of course,
rationally support the inferences made, but inferences may be drawn whether or not
the facts already on the record deserve the qualification of a prima facie case . The
drawing of inferences is, in other words, an inherent and unavoidable aspect of a
panel's basic task of finding and characterizing the facts making up a dispute.
110
(emphasis added)
6.36. Such inferences may inform the Panel's consideration of the facts and evidence on the
record in determining whether either the complainants or the respondent have met their
respective burdens of proof.
6.1.3.2 The Panel's objective assessment of the facts
6.37. In the present case, the Panel's task of making an objective assessment of the facts has
been especially challenging for two reasons.
6.38. Firstly, one of the two broad measures at issue in the dispute (the alleged RTRRs) is
unwritten. Determining the existence, nature, and characteristics of this measure has required
careful consideration by the Panel. Secondly, despite repeated requests from the Panel, the parties
failed to provide certain documents and information that were relevant for the Panel's task.
6.1.3.2.1 Unwritten measure
6.39. In their panel requests, the complainants id entify a measure that consists of a combination
of actions that they refer to as the "Restrictive Trade-Related Requirements" (RTRRs). Neither the
existence nor the nature and characteristics of the alleged measure are contained in any law,
regulation, administrative act or official publication.
6.40. Argentina asserts that in US – Zeroing (EC) the Appellate Body established a high standard
for challenging unwritten measures (such as the measure constituted by the alleged RTRRs).
According to Argentina, this legal standard consists of three elements that a complainant must

107 Appellate Body Report, Canada – Aircraft, para. 187.
108 Appellate Body Report, US – Wheat Gluten, para. 174.
109 Ibid.
110 Appellate Body Report, Canada – Aircraft, para. 198.
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prove: (a) that the measure is attributable to a WTO Member; (b) the precise content of the
measure; and, (c) the general and prospective application of the measure.111
6.41. Previous WTO panels and the Appellate Bo dy have recognized that unwritten measures can
be challenged in WTO dispute settlement. As held by the Appellate Body in US – Corrosion-
Resistant Steel Sunset Review , "[i]n principle, any act or omission attributable to a WTO Member
can be a measure of that Member for purposes of dispute settlement proceedings". 112 In US –
Zeroing (EC), referring to a challenge against rules or norms "as such", the Appellate Body found
no basis to conclude that these measures could be challenged " only if they are expressed in the
form of a written instrument". 113 Accordingly, nothing prevents a Member from challenging an
unwritten measure through the WTO dispute settlement mechanism.
6.42. In EC and certain member States – Large Civil Aircraft, the Appellate Body commented that,
"when a challenge is brought against an unwritten measure, the very existence and the precise
contours of the alleged measure may be uncertain". 114 Accordingly, complainants are expected "to
identify such [alleged unwritten] measures in their panel requests as clearly as possible". 115 In
turn, when considering a challenge against an unwritten measure, a panel must: first, ascertain
the existence of the measure; and, second, examine the consistency of the measure with the
relevant provisions of the covered agreements.
116 Panels and the Appellate Body have also
referred to the challenges of proving the existe nce of unwritten measures in dispute settlement
proceedings and to the need for the complainants to clearly establish, through arguments and
supporting evidence, at least: (a) that the measure is attributable to the responding Member; and
(b) its precise content. Additionally, if a complainant requests a finding about a measure "as such",
it also needs to establish that the measure has general and prospective application.
117 Therefore,
in the Panel's view, a determination that a measure has general and prospective application is not
essential in all challenges against unwritten measures, but only if a challenge is against the
measure "as such".
6.1.3.2.2 The Panel's treatment of the evidence
6.43. The Panel was confronted with a large number of exhibits provided by the parties
(approximately 900 exhibits, of which more than 90% were submitted by the complainants).
118
These exhibits include, inter alia , copies of domestic laws, regulations and policy documents;
communications addressed to Argentine officials by private companies; statements by Argentine
officials and notes posted on websites of the Argentine Government
119; articles in newspapers and
magazines, mostly published in Argentina; statem ents by company officials; data from industry
surveys; reports prepared by market intelligence entities; trade statistics; and information
regarding the economic performance of Argentina in recent years. The Panel has considered each
of the exhibits provided by the parties on it s own merits, in order to assess its appropriate
relevance, credibility, weight and probative value. As has been noted by the Appellate Body, a
panel enjoys discretion in assessing whether a given piece of evidence is relevant for its

111 Argentina's second written submission, paras. 73-97.
112 Appellate Body Report, US – Corrosion-Resistant Steel Sunset Review, para. 81.
113 Appellate Body Report, US – Zeroing (EC), para. 193. (emphasis original) While this statement
referred to rules or norms, in the Panel's view it applies more broadly to any acts or omissions attributable to a
WTO Member.
114 Appellate Body Report, EC and certain member States – Large Civil Aircraft, para. 792. (emphasis
original)
115 Appellate Body Report, EC and certain member States – Large Civil Aircraft, para. 792.
116 Appellate Body Report, US – Zeroing (EC), para. 203.
117 See, for example, Appellate Body Report, US – Zeroing (EC), para. 198; Panel Report, US – Zeroing
(Japan), paras. 7.48-7.50.
118 In addition to the exhibits submitted individually by some of the parties, the complainants have also
relied on a common set of exhibits to sustain their respective claims. The complainants' joint exhibits have
been numbered JE-1, JE-2, etc., in accordance with paragraph 10 of the Panel's Working Procedures.
119 Such as the official website of the Argentine Secretaría de Comunicación Pública (Secretariat for
Public Communications) – Sala de Prensa República Argentina, and the websites of the Office of the President
of Argentina and the Ministry of Industry.
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reasoning120 and a panel is not required to discuss, in its report, each and every piece of evidence
provided by the parties.121
6.44. Notwithstanding the abundance of evidence, the Panel's task of establishing the existence
and precise contours of the unwritten measure at issue has required considerable time, effort and
careful analysis. According to the complainants, the requirement imposed on importers and other
economic operators that they undertake certain trade-related commitments as a condition to
import into Argentina is reflected in agreements between the Argentine Government and the
respective importers or economic operators, or in letters addressed by the importers or economic
operators to the Argentine Government, which describe the specific commitments. Ideally, the
Panel should have been provided access to these documents to verify the existence, nature and
characteristics of the alleged restrictive trade-related requirements (RTRRs).
122 The Panel,
however, had access to copies of only some of the relevant letters. 123 The Panel requested the
parties, on several occasions, to provide copies of certain specific agreements. It also asked the
complainants to provide copies of letters addressed by economic operators in Argentina to officials
in the Argentine Government on which the complainants relied. These requests were addressed to
the parties in the Panel's list of questions after the first substantive meeting (dated 30 September
2013), in its communication to the parties dated 6 November 2013, and in its list of questions
after the second substantive meeting (dated 19 December 2013).
124
6.45. In response to the Panel's request after the first substantive meeting, the European Union
stated that, although it was in possession of various agreements signed between the Argentine
Government and importers or economic operators, it had not been authorized by the private
companies concerned to divulge the agreem ents or to provide their identities. 125 The European
Union added that Argentina is in possession of the agreements and letters and is in a better
position to provide them to the Panel.
126 The United States declared it was not in possession of any
agreements or documents containing trade-rela ted commitments beyond what they had already
provided to the Panel 127; the United States also stated that "[a]ll such agreements, letters and
emails are in the possession of individual companies and Argentina". 128 Japan indicated that the
evidence requested was in Argentina's sole possession; Japan also stated that, "in most instances,
Argentina is the only party to this dispute with direct access to the documents, and it is also the
only party in a position to assuage the fears of individual economic operators that are reluctant to
reveal the details of their commitments undertaken pursuant to the RTRR".
129 Indeed, all the
complainants indicated, as a reason to refrain from providing the copies of the agreements and
letters requested by the Panel, that the importer s and economic operators that are signatories of
these agreements and letters had not authorized th e complainants to provide copies to the Panel.
The complainants argue that, given the discretiona ry nature of Argentina's import system, the
importers and economic operators fear retaliatory actions from the Argentine Government,
including concerning pending or future import applications, if their identities are disclosed.
130

121 Appellate Body Reports, Chile – Price Band System (Article 21.5 – Argentina), para. 240; EC –
122 As noted below, for the purpose of these Reports, the Panel will refer to the five actions identified by
the complainants described above as the Trade-Related Requirements (TRRs). The single measure that the
complainants are asserting will be referred to as the Trade-Related Requirements measure (the TRRs
measure). References to the alleged "Restrictive Trade-Related Requirements" (RTRRs) have been kept in
direct quotations from the parties' submissions. See para. 6.131 below.
123 See Letter from Company X to the Secretary of Domestic Trade, 3 April 2012 (Exhibit JE-304);
E-mail communication from Company X to the Secretary of Domestic Trade, 11 April 2012 (Exhibit JE-305);
Letter from the Argentine meat and pork industry to the Secretary of Domestic Trade, 7 May 2012
(Exhibit JE-441/EU-127).
124 See Panel question Nos. 16 and 93; Communication from the Panel, 6 November 2013.
125 European Union's response to Panel question No. 19, para. 39.
126 European Union's second written submission, para. 157.
127 United States' second written submission, Annex 1, para. 19.
128 United States' response to Panel question No. 19, para. 24.
129 Japan's response to Panel question No. 19, para. 31; and second written submission, paras. 5, 27,
35, 37 and 38.
130 European Union's response to Panel question No. 19, paras. 39-41; European Union's second written
submission, para. 159; United States' second written submission, Annex 1, paras. 17-19; United States'
comments on Argentina's response to Panel question No. 93, para. 22; Japan's response to Panel question
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6.46. Argentina, for its part, stated it "has not denied or called into question the existence" of the
30 agreements that were listed by the Panel in its written questions.131 However, in its response to
the request made by the Panel after the first subs tantive meeting to provide copies of agreements
between the Argentine Government and the import ers or economic operators identified in an
Annex, Argentina stated that:
[E]ven if the evidence were accepted in its entirety, and notwithstanding its
inadequacies, it would not be sufficient to establish that the alleged "overarching"
RTRR measure constitutes a single, unwritten measure with precise content,
attributable to the State and with general and prospective application. These are the
essential elements of the complainants' case, and the evidence submitted by the
complainants is insufficient to establish them.
132
6.47. Argentina provided an identical response to the Panel's request for information published in
notes posted on websites of the Argentine Government concerning trade-related commitments
announced by economic operators, as well as to a request concerning alleged trade-related
demands (exigencias) made by the Argentine Government to economic operators.
133
6.48. In its response to the request made by the Panel after the second substantive meeting to
provide copies of specific agreements between the Argentine Government and the importers or
economic operators identified by the Panel, Argentina stated it has no obligation to make the case
for the complainants.134 It further added that, as affirmed by the complainants, the copies of these
agreements are not necessary for the settlement of the dispute.135
6.49. On 22 October 2013, the Panel proposed the adoption of special procedures to address the
concerns that had been expressed by the compla inants about the reluctance of importers and
economic operators to divulge the agreements th ey had signed or provide their identities. The
procedures would enable the complainants to submit the information requested by the Panel in the
confidence that the identity of the company or economic entity involved would not be disclosed.
These procedures would have allowed parties to submit documents to an independent expert
appointed by the Panel. This independent expert would have been asked to respond to a
questionnaire prepared by the Panel after having consulted the parties on its contents. Neither the
Panel nor any of the other parties would have had access to the documents submitted. The
information about the content of the documents would have been provided through responses by
the independent expert to Panel questions.
136 Neither the complainants nor the respondent
supported the adoption of these special procedures , and three of the parties (the United States,
Japan, and Argentina) objected to them. 137 I n v i e w o f t h i s l a c k o f s u p p o r t a n d t h e o b j e c t i o n s
raised, on 6 November 2013 the Panel informed the parties it had decided not to adopt the
proposed special procedures.138
6.50. After deciding not to adopt the proposed special procedures, the Panel reiterated its request
for copies of the agreements signed between the Argentine Government and importers or
economic operators, both in its communication of 6 November 2013, and in its list of questions
after the second substantive meeting, dated 19 December 2013.139

No. 19, para. 29; Japan's second written submission, para. 27; Japan's opening statement at the second
131 Argentina's response to Panel question Nos. 63-92, para. 20. See also Argentina's response to Panel
question No. 16.
132 Argentina's response to Panel question No. 16.
133 Argentina's response to Panel question Nos. 17 and 18.
134 Argentina's response to Panel question No. 93, para. 22.
135 Argentina's response to Panel question No. 93, para. 23.
136 Communication from the Panel, 22 October 2013.
137 The European Union considered the proposed special procedures were unnecessary since in its view
the Panel was already entitled to draw inferences from Argentina's refusal to cooperate. However, the
European Union expressed that, if the Panel adopted the proposed procedures, it would endeavour to provide
the information requested and made specific suggestions to the Panel's proposed procedures. See European
Union's letter of 30 October 2013 and European Union's second written submission, paras. 155-161.
138 Communication from the Panel, 6 November 2013.
139 See Panel question Nos. 63-93.
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6.51. In its communications of 22 October 2013 and 6 November 2013, the Panel reminded the
parties of the requirement under the DSU for their collaboration in submitting the information
requested by the Panel; it also reminded the part ies of the Panel's authority to draw appropriate
inferences from a Member's refusal to provide information.
140
6.52. In EC – Hormones , the Appellate Body noted that Article 13 of the DSU enables panels to
seek information and advice "as they deem appropriate in a particular case". 141 In Argentina –
Textiles and Apparel , the Appellate Body added that the same provision grants discretionary
authority to panels enabling them to seek information from any relevant source. 142 In US –
Shrimp, the Appellate Body referred to the "comprehen sive nature" of a panel's authority to seek
information and technical advice from "any individual or body" it may consider appropriate, to
ascertain the acceptability and relevance of the information or advice received, and to decide what
weight to ascribe to that information or advice.
143
6.53. As noted by the Appellate Body in Canada – Aircraft:
It is clear from the language of Article 13 that the discretionary authority of a panel
may be exercised to request and obtain info rmation, not just "from any individual or
body" within the jurisdiction of a Member of the WTO, but also from any Member ,
including a fortiori a Member who is a party to a dispute before a panel. 144 (emphasis
original)
6.54. Regarding the responding party's role in the proceedings, the panel in Argentina – Textiles
and Apparel stated that:
Another incidental rule to the burden of proof is the requirement for collaboration of
the parties in the presentation of the fact s and evidence to the panel and especially
the role of the respondent in that process. It is often said that the idea of peaceful
settlement of disputes before international tribunals is largely based on the premise of
co-operation of the litigating parties. In th is context the most important result of the
rule of collaboration appears to be that the adversary is obligated to provide the
tribunal with relevant documents which are in its sole possession. This obligation does
not arise until the claimant has done its best to secure evidence and has actually
produced some prima facie evidence in support of its case.
145
6.55. Notwithstanding the last part of the statement of the panel in Argentina – Textiles and
Apparel, the Appellate Body has clarified that:
"[The] discretionary authority [of a panel] to seek and obtain information is not made
conditional by this, or any other provision, of the DSU upon the other party to the
dispute having previously established, on a prima facie basis, such other party's claim
or defence. Indeed, Article 13.1 imposes no conditions on the exercise of this
discretionary authority.
146

140 Communications from the Panel dated 22 October and 6 November 2013.
141 Appellate Body Report, EC – Hormones, para. 147. See also, Appellate Body Reports, Argentina –
142 Appellate Body Report, Argentina – Textiles and Apparel, para. 84. See also, Appellate Body Report,
Canada – Aircraft, para. 184.
143 Appellate Body Report, US – Shrimp, para. 104. See also, Appellate Body Report, Canada – Aircraft,
para. 184.
144 Appellate Body Report, Canada – Aircraft, para. 185.
145 Panel Report, Argentina – Textiles and Apparel, para. 6.40.
146 Appellate Body Report, Canada – Aircraft, para. 185. (emphasis original)
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6.1.3.2.3 General comments on the evidence provided by the parties
6.1.3.2.3.1 Agreements, letters and other information requested by the Panel
6.56. As noted above
147, the Panel made repeated attempts to obtain copies of specific
agreements between the Argentine Government and importers or economic operators and of
letters addressed by the importers or economic operators to the Argentine Government, which
allegedly described specific trade-related commitments. Access to these documents would have
facilitated the Panel's task of verifying the exis tence, nature and characteristics of the alleged
trade-related requirements imposed by the Argentine Government.
6.57. The Panel requested all parties for copies of those agreements and letters. The Panel also
asked Argentina for information concerning trade-related commitments announced by Argentine
officials and reflected on the web page of Government agencies, as well as alleged trade-related
demands (exigencias) made by the Argentine Government to economic operators. Notwithstanding
these requests, the parties provided the Panel with copies of only a few letters addressed to the
Argentine Government by economic operators.
148 The complainants also provided a certification by
a notary public attesting to having been shown four agreements signed between Argentine
government officials and private entities, as well as four documents signed by representatives of
private companies established in Argentina and addressed to the Argentine Secretary of Domestic
Trade. This certification also describes the content of various trade-related commitments contained
in these documents.149
6.58. The Panel is of the view that it was in cumbent upon Argentina to provide copies of the
agreements signed between the Argentine Govern ment and importers or economic operators and
of letters addressed by importers or economic operators to the Argentine Government, pursuant to
the duty of collaboration stipulated in Article 13 of the DSU and confirmed by the Appellate Body
on a number of occasions. As a party to these ag reements and as the recipient of the letters, the
Panel is of the view that Argentina was in the best position to do so.150
6.59. Argentina's responses to the Panel that the evidence submitted by the complainants is
insufficient to establish their case, or that Argentina is under no obligation to make the case for
the complainants, are misplaced. There is nothing in the DSU that supports the proposition that,
faced with a panel's request for specific information, a Member can decide whether that
information is relevant for the settlement of a dispute or whether the other party has already
made a prima facie case that would justify the panel's request. As noted above
151, Members are
under a duty and an obligation "to respond prompt ly and fully" to requests made by panels for
information under Article 13.1 of the DSU.152 Otherwise, Article 13.1 of the DSU would be rendered
meaningless and any party to a dispute "could, at will, thwart the panel's fact-finding powers and
take control itself of the information-gathering pr ocess that Articles 12 and 13 of the DSU place in
the hands of the panel". Such a situation would "prevent a panel from carrying out its task of
finding the facts constituting the dispute before it and, inevitably, from going forward with the
legal characterization of those facts".
153
6.60. The complainants also failed to provide co pies of agreements signed between the Argentine
Government and importers or economic operators or copies of letters addressed by importers or
economic operators to the Argentine Government, which had been requested by the Panel. The
c o m p l a i n a n t s g a v e d i f f e r e n t r e s p o n s e s a s t o w h e t h e r t h e y w e r e i n p o s s e s s i o n o r n o t o f t h e s e
documents. As noted above 154, the European Union stated it is in possession of various of the

147 See paras. 6.44-6.51 above.
148 See, Letter from Company X to the Secretary of Domestic Trade, 3 April 2012 (Exhibit JE-304);
E-mail communication from Company X to the Secretary of Domestic Trade, 11 April 2012 (Exhibit JE-305);
Letter from the Argentine meat and pork industry to the Secretary of Domestic Trade, 7 May 2012
(Exhibit JE-441/EU-127).
149 Brechbul & Rodriguez Notaires, Notarial certification, 13 June 2013 (Exhibit JE-328/ EU-14).
150 Panel Report, Argentina – Textiles and Apparel, para. 6.40.
151 See para. 6.33 above.
152 Appellate Body Report, Canada – Aircraft, para. 187.
153 Appellate Body Report, Canada – Aircraft, para. 188. See also, Appellate Body Report, US – Shrimp,
para. 106.
154 See para. 6.45 above.
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requested agreements155; the United States declared it is not in possession of any agreements or
documents of the type requested, beyond what it already provided to the Panel 156; and Japan
indicated that the evidence requested is in Argentina's "sole possession" 157 and that, "in most
instances, Argentina is the only party to this dispute with direct access to the documents". 158 All
complainants declared that they had not been auth orized by the importers or economic operators,
who are signatories to these agreements and letters , to provide copies of these documents to the
Panel or to divulge their identities, this for fear of possible retaliatory actions from the Argentine
Government.159
6.61. The Panel must assume that WTO Members engage in dispute settlement in good faith, as
required under Article 3.10 of the DSU. Therefore, in the circumstances of this case, the Panel
must assume that the complainants' explanation has been provided in good faith and that they are
genuinely prevented from providing the informat ion requested by the refusal of the private
companies that are signatories to the agreements and letters to let them do so. 160 Whether or not
the concerns expressed by the private companies in withholding this authorization are valid is a
separate issue, one on which the Panel does not need to rule.
6.62. In its questions to the complainants, th e Panel asked them to indicate the type of
procedural rules that could be adopted by the Panel to protect information in a manner that would
enable the submission of such information. 161 The complainants responded that the type of rules
for the protection of confidential information adop ted by previous panels would be inadequate to
address the concerns expressed by the private companies. 162 The United States and Japan also
objected to the special procedures proposed by the Panel on 22 October 2013, described above,
including on the basis of considerations related to procedural fairness [due process].163
6.63. The complainants have failed to provide co pies of the agreements and letters requested by
the Panel. However, in contrast to Argentina, the complainants: (a) submitted information to prove
the existence and content of those agreements an d letters; (b) are not party to these agreements
or letters, and can therefore not be presumed to have direct access to these documents; and,
(c) put forward a plausible motive for their failure to provide the requested copies, i.e. that they
lacked authorization from the companies to release these documents.
6.64. Due to the lack of cooperation or the inab ility to provide documentation on the part of the
parties, the Panel has limited direct evidence of the agreements signed between the Argentine
Government and importers or economic operators and of the letters addressed by importers or
economic operators to the Argentine Government, that allegedly contain certain trade-related
commitments. The Panel notes, as indicated above, that Argentina "has not denied or called into
question" the existence of these agreements.
164 In any event, the Panel has established the
features of the trade-related requirements imposed by the Argentine Government from evidence,
such as copies of domestic laws, regulations and policy documents; communications addressed to
Argentine officials by private companies; statemen ts by Argentine officials and notes posted on

155 European Union's response to Panel question No. 19, para. 39.
156 United States' second written submission, Annex 1, para. 19.
157 Japan's second written submission, para. 5.
158 Japan's response to Panel question No. 19, para. 31.
159 European Union's response to Panel question No. 19, para. 39; European Union's second written
submission, para. 159; United States' second written submission, Annex 1, paras. 17-19; Japan's response to
Panel question No. 19, para. 29; Japan's second written submission, para. 27. See also Japan's opening
statement at the second meeting of the Panel, para. 27.
160 Indeed, a notarized statement by a company official on record indicates that it is being submitted to
the United States Trade Representative (USTR) "with the express understanding that USTR will maintain the
confidentiality of our company's identity as well as the identity of the affiant and any other details of our
business activities that could identify our company or any individual." Sworn affidavit from officer of
Company X, 10 April 2013 (Exhibits JE-307 and JE-752). See also Brechbul & Rodriguez Notaires, Notarial
certification, 13 June 2013 (Exhibit JE-328/EU-14).
161 See Panel question No. 19.
162 European Union's response to Panel question No. 19, para. 41; European Union's second written
submission, para. 159; United States' second written submission, Annex 1, paras. 16-19.
163 See paras. 1.29 and 6.49 above. See also United States' communication to the Panel,
30 October 2013; Japan's communication to the Panel, 30 October 2013; Japan's second written submission,
para. 35.
164 Argentina's response to Panel question Nos. 63-92, para. 20.
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websites of the Argentine Government; articles in newspapers and magazines; statements by
company officials; data from industry surveys; and reports prepared by market intelligence
entities.
6.65. There are some additional points to be made with respect to evidentiary matters. Argentina
has questioned some of the documentary evidence provided by the complainants (articles from
newspapers and magazines; statements by Argentine officials; statements by company officials;
data from industry surveys; and reports prepared by market intelligence entities). The Panel will
discuss below Argentina's objections.
6.1.3.2.3.2 Articles from newspapers and magazines
6.66. Argentina has objected to the probative value in these proceedings of articles provided by
the complainants from newspapers and magazines. Argentina indicated that the printed media
referred to by the complainants "are connected directly or indirectly" with two media companies
that "are engaged in an open conflict with the Argentine Government and in an attempt to
discredit it".
165
6.67. In its questions posed after the first meeting with the parties, the Panel asked Argentina
whether its objections extended to press releases and articles provided by the complainants from
28 media outlets different from the two newspaper groups initially objected to by Argentina.
166 In
its response, Argentina indicated that: (a) none of the evidence presented by the complainants is
relevant to the Panel's task; (b) journalistic material, regardless of its source, cannot be
"considered to have any probative value", because it can only be treated "as opinion pieces tainted
with the ideology of those who wrote them and collected from third sources"; (c) "in Argentina
there are few print media that are not integrated in to the structure … or editorially aligned" with
the two media companies identified by Argentina; and, (d) numerous press articles provided by
the complainants refer to information originally published by the two companies identified by
Argentina.
167 Argentina did not provide specific comments in respect of the 28 specific media
outlets identified in the Panel's question, nor did it clarify whether and how any of these 28 specific
media outlets is in its view "integrated into the structure" or "editorially aligned" with the two
newspaper groups objected to by Argentina.
168
6.68. In its questions posed after the second meeting with the parties, the Panel again asked
Argentina to clarify whether the objections it had expressed extended to any of the 28 media
outlets that were the source of exhibits provid ed by the complainants, different from the two
media groups that had been identified by Argentina.
169 In its response, Argentina reiterated its
view that "[m]edia articles can … only be treated as journalistic opinion pieces … because they
conform to an editorial line and the interests and ideology of the author and, in many cases, are
derived from third sources". Argentina added that at least eight media outlet sources of the
articles provided by the complainants (out of th e 28 identified in the Panel's questions) simply
compile information produced by sources such as the two companies to which it had objected.
Finally, Argentina asserted that one of the two media groups it had objected to exerts "a decisive
influence on the information published by [other] media" in Argentina.
170

165 Argentina's first written submission, para. 8. See also, Argentina's opening statement at the first
meeting of the Panel, paras. 5-6.
166 See Panel question No. 42.
167 Argentina's response to Panel question No. 42. See also, Argentina's opening statement at the first
168 In its response to Panel question No. 42, Argentina refers to three media companies that seem to be
part of the 28 media outlets identified in the Panel question (i.e., Los Andes and TN). Argentina argues in its
response that these media companies are part of a monopoly controlled by Grupo Clarín, one of the two media
companies objected to by Argentina. However, Argentina provided no further explanation in this regard. As
noted in paragraph 6.68 below, in its question No. 99, the Panel asked Argentina to clarify its views with
respect to the 28 media outlets, but Argentina did not provide any further specific information.
169 See Panel question No. 99.
170 Argentina's response to Panel question No. 99. See also Argentina's first written submission, para. 9;
Office of the President, Ministry of Economy and Public Finance, Secretariat of Domestic Trade, "Report on
Papel Prensa", August 2010 (Exhibit ARG-30); Public Hearing of the Argentine Congress on a Bill on Newsprint,
16 September 2010 (Exhibit ARG-E4); Secretariat of Domestic Trade, Papel Prensa is charged with alleged
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6.69. Previous panels have taken into account information contained in articles published in
newspapers or magazines. 171 In some cases, however, the probative value of the information
contained in press articles has been rejected; for example, because the information was "too little
and too random"
172, it consisted of a "single, anecdotal newspaper article" 173, or it was limited to
foreign press or originated from non-authoritative sources of information on the country at
issue.174
6.70. Newspapers or magazine articles may sometimes be a reflection of personal opinions by
their authors. However, they can be useful source s of information, particularly when dealing with
unwritten measures and when corroborating facts asserted through other forms of evidence. 175
Indeed, notwithstanding Argentina's blanket rejection of the appropriateness of newspaper articles
as evidence, Argentina has itself provided newspaper articles, including at least one article from
one of the two newspaper groups it had previously objected to, as evidence of some of its own
assertions.176
6.71. A panel must assess the credibility and persuasiveness of newspapers or magazine articles
submitted as evidence 177, taking into account that the articles may reflect personal opinions, and
assess the information contained in those articles contrasting it with the other evidence on the
record. Ultimately, the Panel's task of making an objective assessment of the facts of the case
consists in a holistic consideration of all the available evidence that has probative value.
Furthermore, if an article submitted as evidence by one party is thought to contain incorrect
information, nothing prevents another party from presenting evidence to rebut that information or
to seek to demonstrate that it is incorrect.
6.72. Accordingly, in the absence of sound legal reasons to disregard specific exhibits, the Panel
rejects Argentina's argument that journalistic material, regardless of its source, cannot be
"considered to have any probative value".

breach of Law 26,736, 19 February 2013 (Exhibit ARG-E7); and Newspaper articles, statements made by the
Chief Executive Officer of Grupo Clarín (Exhibit ARG-E8).
171 See, for example, Panel Reports, Brazil – Aircraft, para. 7.84; US – Countervailing Duty Investigation
on DRAMS, para. 7.117; Australia – Automotive Leather II, para. 9.65 and fn 210; Turkey – Rice, fn 367. See
also the description of the practice of international tribunals in this respect, in Panel Report, Australia –
Automotive Leather II, fn 210.
172 Panel Report, China – Intellectual Property Rights, para. 7.617.
173 Ibid. para. 7.658.
174 Ibid. paras. 7.628-7.629.
175 In one case, for example, the International Court of Justice (ICJ) accorded probative value to
information contained inter alia in newspaper, radio and television reports considering that the information "is
wholly consistent and concordant as to the main facts and circumstances of the case". The ICJ also took into
account that the facts had not been denied or called into question by the other party. ICJ, Judgment,
United States Diplomatic and Consular Staff in Tehran (United States v. Iran) (1980), para. 13. In another
case, the ICJ indicated it had "been careful to treat [reports in press articles] with great caution; even if they
seem to meet high standards of objectivity, the Court regards them not as evidence capable of proving facts,
but as material which can nevertheless contribute, in some circumstances, to corroborating the existence of a
fact, i.e., as illustrative material additional to other sources of evidence". ICJ, Merits, Military and Paramilitary
Activities In and Against Nicaragua (Nicaragua v. United States of America) (1986), para. 62.
176 See La Nación, Interview, "Two years to convince Converse to produce in Argentina"),
31 December 2011 (Exhibit ARG-55). See also Radio Nacional, Interview to AGCO Argentina President),
2 October 2013 (Exhibit ARG-54); Apertura.com, Interview to Fiat & Chrysler CEO: "Europe is not the most
attractive place to invest", 5 August 2013 (Exhibit ARG-56); Movilsur, Interview to Mirko Aksentijevic, Nokia
Argentina CEO, 5 July 2011 (Exhibit ARG-58); Wall Street Journal, Peugeot Citroen CEO Reaffirms 2013 Cash
Flow Guidance, 10 September 2013 (Exhibit ARG-60); Cronista.com, Toyota CEO: "If we cannot operate where
there is inflation, we cannot be global", 22 September 2013 (Exhibit ARG-62); Argentina Autoblog, Mercedes-
Benz will produce new Vito in Argentina), 5 October 2012 (Exhibit ARG-63); and Newspaper articles,
statements made by the Chief Executive Officer of Grupo Clarín (Exhibit ARG-E8). Note, however, that, when
providing some of these exhibits Argentina reaffirmed its view that "no kind of journalistic material, regardless
of its source, can be considered to have any probative value". See Argentina's second written submission,
para. 35.
177 Panel Reports, Australia – Automotive Leather II, fn 210 to para. 9.65; and China – Intellectual
Property Rights, para. 7.629.
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6.1.3.2.3.3 Statements by Argentine officials
6.73. The complainants referred in their submissions to numerous statements by high-ranking
Argentine officials, including the President, the Minister of Economy and Public Finance, the
Minister of Industry, the Minister of Agricult ure, the Secretary of Domestic Trade, and the
President of the Central Bank of Argentina.
178
6.74. Argentina has objected to the probative value of these statements. With respect to the
quoted statements from Argentina's President, Argentina indicated that:
[I]t cannot be assumed or asserted that declarations made by a president with
respect to policy objectives will necessarily be translated into a specific measure, and
even if they were, there is no reason to expect that that measure would be
implemented in such a way as to violate the national and multilateral legal system.
179
6.75. More generally, with respect to statements made by various high-ranking officials, Argentina
indicated that:
[I]t cannot be maintained that, simply by having been made, these statements will
result in the adoption of measures inconsistent with the multilateral commitments
undertaken by the Argentine Republic.180
6.76. Argentina also noted that:
Political statements about general guidelines of economic policy made by various
Argentine officials are not essentially different from those normally made by most of
the leaders and officials of other countries.
181
6.77. Argentina added that "statements by the President of Argentina are binding under Argentine
law only when made under the powers granted to her by Article 99 of the National Constitution
and not when made in addresses or speeches. The same applies to the officials whom the
complainants seek to include in their arguments as all being authorities forming part of the
Executive Power."
182
6.78. In the Panel's view, caution is warran ted when assessing the probative value of any
statement, including those made by public officials. Having said that, previous panels have
considered that public statements of government officials, even when reported in the press, may
serve as evidence to assess the facts in dispute.183

178 See, for example, European Union's first written submission, paras. 3-4, 70, 78, 86, 94-95, 97, 99,
103-104, 107, 121-122, 133-134, 138-140, 166, 169, 179, 185, 187, 189, 191, 193, 200, 202-204, 207-218,
220-223, 225-227, 229, 234, 391, 404, 413, 425, 438, 450-451, and 464; United States' first written
submission, paras. 10-12, 39, 41, 52, 54-55, 58, 62, 66, 68, 70, 72-73, 82-83, 87, 90, 92-93, 95-97, 99, 107,
and 129; Japan's first written submission, para. 4, 35-36, 42-43, 47-48, 56-57, 64-71, 74, 77, 82-86, 91,
93-95, 98, 105, 146, and 151.
179 Argentina's second written submission, para. 41.
180 Argentina's second written submission, para. 43.
181 Argentina's response to Panel question No. 8. See also, Argentina's second written submission,
paras. 37-39 and 41-45.
182 Argentina's second written submission, para. 44.
183 See, for example, Panel Reports, Australia – Automotive Leather II, fn 210 to para. 9.65; EC –
Approval and Marketing of Biotech Products, para. 7.532; Mexico – Taxes on Soft Drinks, paras. 8.76-8.77;
Turkey – Rice, paras. 7.78-7.79 and fn 367. Other international courts, such as the ICJ, for example, also
accord value to public statements by government officials. The ICJ has said that "statements of this kind,
emanating from high-ranking official political figures, sometimes indeed of the highest rank, are of particular
probative value when they acknowledge facts or conduct unfavourable to the State represented by the person
who made them. They may then be construed as a form of admission. However, it is natural also that the
Court should treat such statements with caution… The Court must take account of the manner in which the
statements were made public; evidently, it cannot treat them as having the same value irrespective of whether
the text is to be found in an official national or international publication, or in a book or newspaper." ICJ,
Merits, Military and Paramilitary Activities In and Against Nicaragua (Nicaragua v. United States of America)
(1986), paras. 64-65. See also, ICJ, Fisheries Case (United Kingdom v. Norway) (1951), pp. 23-24. In its
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6.79. Consistent public statements made on the record by a public official cannot be devoid of
importance, especially when they relate to a topic in which that official has the authority to design
or implement policies. That is the case for the Arge ntine officials that have been cited, such as the
President, the Minister of Economy and Public Fina nce, the Minister of Industry, the Minister of
Agriculture, the Secretary of Domestic Trade, and the President of the Central Bank of Argentina.
It is appropriate for the Panel to assume that these officials have authority to make statements in
the matters that relate to their respective comp etences. In many cases, the statements were
prepared speeches delivered at formal events or were contained in notes issued by the press office
of agencies of the Argentine Government; these cannot be dismissed as casual statements.
184
While the Panel notes Argentina's assertion that statements made by public officials, and even by
the President of Argentina, have limited legal value, "a panel must not lightly cast doubt on the
good faith underlying governmental declarations and on the veracity of these declarations".
185
Indeed, Argentina itself cited and relied upon statements made by its high-ranking officials,
including some made by the Argentine President.
186
6.80. Moreover, as has been noted by the International Court of Justice, statements made by
public officials, "are of particular probative value when they acknowledge facts or conduct
unfavourable to the State represented by the person who made them".
187 Additionally, account
must be taken as to the manner in which the statements are made, including the medium in which
they are made public 188, but also whether the statements are unambiguous and, in the case of
plural statements, whether they are consistent and repeated over time.189
6.81. Accordingly, the Panel will not disregard th e evidence of public statements made by high-
ranking officials.
6.1.3.2.3.4 Statements from company officials
6.82. The complainants have submitted statements made by the officials of companies operating
in Argentina, as evidence of the existence of tr ade-related requirements imposed by the Argentine
Government, as well as of the operation of the Advance Sworn Import Declaration (DJAI). Some of
these statements have been witnessed by notaries public
190, while others are contained in

judgment on Nuclear Tests, the ICJ accorded legal value to "a number of consistent public statements" made
by certain French authorities (such as the President of the French Republic and the Office of the President; the
Minister for Foreign Affairs; the Minister of Defence; and, the French Embassy in Wellington); some of these
statements had been made in speeches, at press conferences, or in interviews on television. ICJ, Judgment,
Nuclear Tests (New Zealand v. France) (1974), paras. 33-44. In its judgment on Armed Activities, the ICJ
considered the legal value of a statement made by Rwanda's Minister of Justice at the United Nations
Commission on Human Rights. The ICJ rejected Rwanda's argument that the Minister could not, by her
statement, bind the Rwandan State internationally. The ICJ noted in this regard that the statement had been
made in the officer's capacity as Minister and on behalf of her country, and that the subject matter fell within
the purview of the minister. The ICJ subsequently considered the circumstances and the terms in which the
statement had been made (including whether the terms were clear and specific. The ICJ concluded that the
statement could only be taken as a declaration of intent, very general in scope. ICJ, Jurisdiction of the Court
and Admissibility of the Application, Armed Activities on the Territory of the Congo (Democratic Republic of the
Congo v. Rwanda), (2006), paras. 45-55. In a judgment on a frontier dispute, the ICJ found that a single
statement made by Mali's head of State during an interview, in light of the factual circumstances in which it
occurred, did not constitute a unilateral act with legal implications in the case. ICJ, Judgment, Frontier Dispute
(Burkina Faso v. Mali) (1986), paras. 36-40.
184 Panel Report, EC – Approval and Marketing of Biotech Products, para. 7.532.
185 Panel Report, EC – Approval and Marketing of Biotech Products, para. 7.480.
186 See, for example, Argentina's first written submission, para. 45.
187 International Court of Justice, Merits, Military and Paramilitary Activities In and Against Nicaragua
(Nicaragua v. United States of America) (1986), para. 64.
188 Ibid. para. 65.
189 The panel in China – Intellectual Property Rights rejected the probative value of certain information
that was considered to be "too little and too random" to serve as evidence. It also rejected certain press
articles that were printed in the foreign press or in foreign-language media that was "not claimed to be
authoritative sources of information" on China. As well as "a single, anecdotal newspaper article". Panel Report,
China – Intellectual Property Rights, paras. 7.617, 7.628-7.629 and 7.658. See also, International Court of
Justice, Fisheries Case (United Kingdom v. Norway) (1951), p. 26.
190 Sworn affidavit from Vice President of Company X, 12 July 2012 (Exhibits JE-306 and JE-751);
Sworn affidavit from officer of Company X, 10 April 2013 (Exhibits JE-307 and JE-752); Brechbul & Rodriguez
Notaires, Notarial certification, 13 June 2013 (Exhibit JE-328/EU-14). See also, European Union's first written
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transcripts of earnings conference calls organi zed by public companies (earnings conference
calls).191
6.83. One such exhibit is a certification by a nota ry public in the canton of Geneva (Switzerland)
dated 13 June 2013. The notary attests to having been shown copies of eight documents from the
years 2011 and 2012, which include four agreemen ts signed between representatives of private
companies established in Argentina and Argentine public officials (such as the Minister of Industry,
the Minister of Economy and Public Finance, an d the Secretary of Domestic Trade) and four
documents signed by representatives of private companies established in Argentina and addressed
to the Argentine Secretary of Domestic Trade. The notary describes the content of various trade-
related commitments contained in these documents.
192
6.84. A second exhibit is a statement made by the Vice President of an unidentified private
company, witnessed by a notary public in the State of Michigan (United States) dated 12 July
2012. The notary certifies that the declarant (a) has personally appeared before her; (b) is known
to be the person identified in the statement; an d, (c) has sworn that the facts described in the
statement "are true to the best of his information, knowledge and belief". The statement describes
the "operational difficulties" experienced by th e declarant's company "as a result of informal
restrictions on imports imposed by the Argentinean government".
193
6.85. The third exhibit is a statement made by "a duly authorized officer [the Chief Financial
Officer] and member of the board of directors of a multinational consumer product company",
witnessed by a notary public in the State of New Jersey (United States) dated 10 April 2013. The
notary certifies that the declarant signed this statement before her and swore that the facts
described therein were true. The statement describes difficulties faced by the company's affiliate in
Argentina since 2012. The declarant ends his statement by noting that the Argentine affiliate
company "has been advised by counsel that any direct challenge to the requirements imposed as a
result of [Resolution 3252/2012 of January 2012] could result in retaliation by the [Argentine]
government". The declarant adds that "[a]ccordingly, we are submitting this affidavit to USTR [the
Office of the United States Trade Representative] with the express understanding that USTR will
maintain the confidentiality of our company's identity as well as the identity of the affiant and any
other details of our business activities that could identify our company or any individual."
194
6.86. With respect to these notarized statements, Argentina initially declared it would "not
address the evidence produced by the complainants in alleged support of their assertions, because

submission, para. 72; European Union's opening statement at the first meeting of the Panel, para. 40;
European Union's response to Panel question No. 19, paras. 39-40; European Union's second written
submission, paras. 127, 140-141, 143 and 158; United States' first written submission, paras. 45, 130 and
187, 190; United States' opening statement at the first meeting of the Panel, para. 56; United States' response
to Panel question Nos. 9, 15, 19 and 22, paras. 14, 23, 25 and 28-30; United States' second written
submission, para. 109 and Annex 1, paras. 8-9, 10-12 and 62; United States' response to Panel question No.
94, para. 25; Japan's response to Panel question No. 12, para. 26; Japan's second written submission,
paras. 2, 37, and 120-126, and fn 6 to para. 3; Japan's response to Panel question Nos. 50 and 54, paras. 33-
34, 46 and 49.
191 See Cencosud SA Earnings Conference Call (Q2 2012), 4 September 2012 (Exhibit JE-163); Lojack
Corp Earnings Conference Call (Q3 2012), 1 November 2012 (Exhibit JE-172); AGCO Corp Earnings Conference
Call (Q4 2011), 7 February 2012 (Exhibit JE-199); Pan American Silver Earnings Conference Call (Q3 2012),
8 November 2012 (Exhibit JE-222); Pan American Silver Earnings Conference Call (Q4 2011), 23
February 2012 (Exhibit JE-223); Goldcorp Earnings Conference Call (Q1 2012), 26 April 2012 (Exhibit JE-227);
Diageo PLC Brunchtime Call with the Presidents, 10 June 2013 (Exhibit JE-736); Valmont Industries Inc
Earnings Conference Call (Q2 2013), 18 July 2013 (Exhibit JE-737); Scania AB Earnings Conference Call (Q2
2013), 19 July 2013 (Exhibit JE-738); AGCO Earnings Conference Call (Q2 2013), 31 July 2013
(Exhibit JE-739); Essilor International SA Earnings and Sales Presentation (Q2 2013), 29 August 2013
(Exhibit JE-740); AGCO Corp Earnings Conference Call (Q2 2011), 28 July 2011 (Exhibit JE-799); AGCO Corp
Earnings Conference Call (Q1 2012), 1 May 2012 (Exhibit JE-800); AGCO at RBC Capital Market Global
Industrials Conference, 12 September 2012 (Exhibit JE-802); AGCO at Goldman Sachs Industrials Conference,
14 November 2012 (Exhibit JE-803); AGCO Earnings Conference Call (Q2 2013), 31 July 2013
(Exhibit JE-804); and, Deere & Company at JPMorgan Diversified Industries Conference, 7 June 2011
(Exhibit JE-821).
192 Brechbul & Rodriguez Notaires, Notarial certification, 13 June 2013 (Exhibit JE-328/EU-14).
193 Sworn affidavit from Vice President of Company X, 12 July 2012 (Exhibits JE-306 and JE-751).
194 Sworn affidavit from officer of Company X, 10 April 2013 (Exhibits JE-307 and JE-752).
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even if that evidence were accepted in its entirety, and notwithstanding its inadequacies, it would
not be sufficient to establish [the essential elements of the complainants' case]".195
6.87. More specifically, in the case of the notarial certification contained in one of the exhibits
(exhibit EU-14/JE-328), Argentina argued that "the Panel should exercise caution when evaluating
whether, and to what extent, assertions made by public notaries should be given any evidentiary
weight in the absence of any ability by the Panel to corroborate those assertions". 196 Argentina
added that (a) the notary was only able to ex amine copies and not originals of the relevant
documents; (b) the identity of the declarant is unknown both to Argentina and to the notary;
(c) the notary did not attest to the presence of anyone; (d) the date of the document registered by
the notary is unclear; and, (e) the copies supplied to the notary had no legal effect in the country
in which the notary registered them.197
6.88. In the case of the notarized affidavits from officials of private companies contained in
exhibits provided by the complainants (exhibit s JE-306, JE-307, JE-751 and JE-752), Argentina
argued that "the Panel should exercise caution when evaluating whether, and to what extent,
assertions made by anonymous sources should be given any evidentiary weight in the absence of
any ability by the Panel to corroborate the underlying assertions". 198 Argentina added that the
notaries have only attested to the fact that a person made a statement, and not to the accuracy of
the statements themselves, including the purp orted representativeness of the declarants.
Therefore, in Argentina's view, the evidence "is totally lacking in probative value".199
6.89. The complainants also submitted 17 transcripts of earnings conference calls from companies
that operate in Argentina, which took place in the months of June 2011, July 2011, February 2012,
April 2012, May 2012, September 2012, November 2012, June 2013, July 2013, and August
2013.200 In these conference calls, public company officials discuss the company's financial
performance and provide future performance estimates. The officials also take questions from
participants.201 In the conference calls, company officials describe the impact of policies and
measures instituted by the Argentine Government on the operation of their companies.202
6.90. With respect to the earnings conference calls, Argentina has not disputed the veracity of the
facts described in the statements. Argentina has, however, argued that these transcripts do not

195 Argentina's response to Panel question Nos. 13 and 14. See also, Argentina's first written
submission, para. 358.
196 Argentina's response to Panel question No. 13.
197 Ibid.
198 Argentina's response to Panel question No. 14.
199 Ibid.
200 See Cencosud SA Earnings Conference Call (Q2 2012), 4 September 2012 (Exhibit JE-163); Lojack
Corp Earnings Conference Call (Q3 2012), 1 November 2012 (Exhibit JE-172); AGCO Corp Earnings Conference
Call (Q4 2011), 7 February 2012 (Exhibit JE-199); Pan American Silver Earnings Conference Call (Q3 2012),
8 November 2012 (Exhibit JE-222); Pan American Silver Earnings Conference Call (Q4 2011), 23
February 2012 (Exhibit JE-223); Goldcorp Earnings Conference Call (Q1 2012), 26 April 2012 (Exhibit JE-227);
Diageo PLC Brunchtime Call with the Presidents, 10 June 2013 (Exhibit JE-736); Valmont Industries Inc
Earnings Conference Call (Q2 2013), 18 July 2013 (Exhibit JE-737); Scania AB Earnings Conference Call
(Q2 2013), 19 July 2013 (Exhibit JE-738); AGCO Earnings Conference Call (Q2 2013), 31 July 2013
(Exhibit JE-739); Essilor International SA Earnings and Sales Presentation (Q2 2013), 29 August 2013
(Exhibit JE-740); AGCO Corp Earnings Conference Call (Q2 2011), 28 July 2011 (Exhibit JE-799); AGCO Corp
Earnings Conference Call (Q1 2012), 1 May 2012 (Exhibit JE-800); AGCO at RBC Capital Market Global
Industrials Conference, 12 September 2012 (Exhibit JE-802); AGCO at Goldman Sachs Industrials Conference,
14 November 2012 (Exhibit JE-803); AGCO Earnings Conference Call (Q2 2013), 31 July 2013
(Exhibit JE-804); and, Deere & Company at JPMorgan Diversified Industries Conference, 7 June 2011
(Exhibit JE-821).
201 See "Definition of earnings conference call", in Financial Times Lexicon, available at
http://lexicon.ft.com (consulted on 7 March 2014).
202 See, for example, European Union's comments on Argentina's response to Panel question No. 100;
United States' first written submission, paras. 83, 89, 92, 100, 113, and 129; United States' opening statement
at the first meeting of the Panel, para. 5; United States' opening statement at the second meeting of the Panel,
para. 57; United States' comments on Argentina's response to Panel question No. 100; Japan's first written
submission, paras. 88 and 92; Japan's comments on Argentina's response to Panel question No. 100.
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assist the complainants in demonstrating that the alleged trade-restrictive measure exists, the
precise content of this measure, as well as its general and prospective application.203
6.91. The Panel will exercise caution in considering the probative value of all of these documents
with respect to the facts described therein. 204 At the same time, the Panel finds no reason to
completely disregard the notarized statements or the transcripts of earnings conference calls as
evidence. Indeed, Argentina has not specifically challenged the veracity of the facts described in
these documents, nor offered valid reasons for the Panel to disregard the statements. The Panel
notes that previous panels have considered evidence submitted in the form of statements and
affidavits.
205
6.1.3.2.3.5 Industry surveys
6.92. The complainants produced data from surveys to serve as evidence of the situation faced by
private companies in Argentina with respect to the alleged trade-related requirements and the
requirement for the DJAI.
206
6.93. First, they produced results from a survey on the DJAI, dated March 2012, commissioned by
the American Chamber of Commerce in Argentina (AmCham), of "more than 100 companies
members of AmCham Argentina", "most of which correspond to different manufacturing
sectors".
207 Second, they produced results from a survey on the Advance Sworn Import
Declaration, dated April 2012, commissioned by AmCham of "32 member companies of different
sectors and sizes, all active in importing both inputs as well as finished products for final
consumers".
208 Third, the complainants produced results from a survey of companies "of different
sectors and sizes, all active in importing both inputs as well as finished products for final
consumers", dated August 2012, also commissioned by AmCham. 209 Fourth, they produced results
from a survey, dated 24 December 2012, commissioned by the Government of Japan, of 10
Japanese companies (mostly manufacturing companies) operating in Argentina.
210 Fifth, they
produced a report on a survey of more than 45 companies operating in Argentina in "a wide range

203 Argentina's response to Panel question No. 100.
204 The Panel agrees with Argentina's statement that "the Panel should exercise caution" in considering
the probative value of the notarized statements and other statements from company officials. Indeed, neither
the Panel nor the respondent had an opportunity to pose questions to the declarants or, in the case of some of
the documents, to have information on the declarants' identity. At the same time, the Panel must assume that
the complainants have provided these documents in good faith. As noted by the Appellate Body, in dispute
settlement, "every Member of the WTO must assume the good faith of every other Member". Appellate Body
Report, EC – Sardines, para. 278. Moreover, as noted above, despite its attempts to seek more information
from the parties and even a proposal for special procedures, the Panel has been stymied in its efforts to obtain
additional evidence related to the matters dealt with in the report. See paras. 6.44-6.51 above.
205 For example, the panel in US – COOL took into account affidavits submitted as exhibits, as evidence
of certain facts. These findings were appealed and not reversed by the Appellate Body. See Panel Report, US –
COOL, paras. 7.364-7.368; and Appellate Body Report, US – COOL, para. 310.
206 European Union's first written submission, paras. 63 and 381; European Union's opening statement
at the first meeting of the Panel, para. 40; European Union's response to Panel question No. 10, para. 32;
European Union's second written submission, para. 127; European Union's opening statement at the second
meeting of the Panel, para. 81; United States' first written submission, paras. 9, 27, 44, 113, 119 and 209;
United States' opening statement at the first meeting of the Panel, para. 56; United States' response to Panel
question Nos. 12 and 22, paras. 22, 30, 35 and 37; United States' second written submission, para. 109, and
Annex 1, para. 62; United States' opening statement at the second meeting of the Panel, paras. 31-34 and 68;
Japan's first written submission, paras. 2, 12, 18, 30, 39-40, 52-53, 58, 117, 151, 176, 182, and 186-188;
Japan's response to Panel question Nos. 10, 12 and 19, paras. 20, 26 and 29; Japan's second written
submission, paras. 2, 37 and 100; Japan's opening statement at the second meeting of the Panel, paras. 18,
28, 50-52; Japan's closing statement at the second meeting of the Panel, para. 4.
207 AmCham Argentina, Survey, "Advance Sworn Import Declaration: Current status", March 2012
(Exhibit JE-719/EU-405).
208 AmCham Argentina, Survey, "Advance Sworn Import Declaration: Current status", April 2012
(Exhibit JE-720/EU-406).
209 AmCham Argentina Survey, "Current status of Foreign Trade", August 2012 (Exhibit JE-726/EU-412).
210 Government of Japan, Ministry of Economy, Trade and Industry, Summary of Survey Results (Rev),
4 December 2013 (Exhibit JE-312-2). See also Japan's first written submission, para. 52; and opening
statement at the second meeting of the Panel, para. 52.
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of industry sectors" dated 4 March 2013, co mmissioned by the U.S. Chamber of Commerce
(USCC).211
6.94. In its first written submission, the Euro pean Union asserted that the August 2012 AmCham
survey "indicated that in order to convince the Secretariat for Domestic Trade to remove its
objection ('Observation') from the DJAI system, 44% of importing companies had presented to the
government of Argentina commitments of 'compensation' ( compensaciones)."212 In its responses
to the Panel's questions after the first meetin g, the European Union added that the surveys
constituted "evidence that, until the month of Au gust 2012, approximately 44% of the importing
companies, whose imports had been blocked through the DJAI, had presented to the government
of Argentina commitments on 'compensation'."
213
6.95. Japan initially stated that:
An industry survey conducted by the Am erican Chamber of Commerce in Argentina
("AmCham") also confirms that DJAIs are regularly not approved. … The survey
responses indicated that only 42.8 percent of DJAIs transitioned to "exit" or
"cancelled" status. Among the remainder were DJAIs that were observada
("observed", 27 percent), anulada ("annulled", i.e., withdrawn, 1.5 percent), or in
"another state" (22 percent). The survey ma kes clear that delays in the approval of
DJAIs have affected the productivity levels of more than 20 percent of companies
surveyed, and forced more than 10 percent to partially or completely shut down a
production line.
214
6.96. In its statements at the second meeting of the Panel, Japan also asserted that the Japanese
Government's survey "shows that the RTRR is actually imposed on nine out of ten companies".215
6.97. In other sections of its first written submission, Japan referred, not to proportions of total
DJAI applications, but only to proportions of survey respondents:
A survey of American companies conducte d in March 2012 found that out of over 100
companies surveyed, roughly 40% of import licensing requests that they had
submitted were not approved or were in "diverse pending states"; and a later survey
found that for 30% of survey respondents, more than 75% of their import license
applications were left pending for more than 60 days. A Japanese Government survey
performed in September 2012, moreover, finds that in numerous instances, no
explanation for such delays was provided at all, while in two instances where an
explanation was provided, the explanation was that DJAIs would not be approved
unless the importer agreed to increase exports out of Argentina at the same time.
216
6.98. In response to questions posed by the Panel after the first substantive meeting, the
United States and Japan provided information regarding the methodology used for the surveys
provided with the complainants' first written submissions. 217 According to the responses provided,
the March 2013 USCC survey was sent to more than 3 million companies that are USCC members
worldwide; some of these companies export to Argentina. Forty-five of those companies completed
the survey. The proportion of Argentine imports that these companies represent is unknown, and
so is the proportion that these companies represent of filed Advance Sworn Import Declarations.218
The 24 December 2012 survey commissioned by the Government of Japan is based on the

211 U.S. Chamber of Commerce, Report on survey on Argentina's DJAI system, 4 March 2013
(Exhibit JE-56).
212 European Union's first written submission, para. 63.
213 European Union's response to Panel question No. 10, para. 32.
214 Japan's first written submission, para. 30. (footnotes omitted) See also Japan's first written
submission, paras. 40, 52, 117 and 182.
215 Japan's closing statement at the second meeting of the Panel, para. 4.
216 Japan's first written submission, para. 2. (footnotes omitted) See also, Japan's first written
submission, paras. 18, 39, 53, 58, 117, 151 and 186.
217 United States' response to Panel question Nos. 31-32, paras. 46-55; Japan's response to Panel
question No. 31, paras. 41-46.
218 United States' response to Panel question No. 32, paras. 47-55. See also U.S. Chamber of
Commerce, Questionnaire for Survey on Argentina's DJAI system, 3 March 2013 (Exhibit JE-750).
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responses voluntarily provided by ten Japanese companies that manufacture automobiles, auto
parts, electronic products, appliances, and chem icals. Those companies represent approximately
22% of total imports by Japanese companies into Argentina in the period covered by the survey,
and account for 356 applications for Import Certificates (Certificados de Importación, CIs, between
February 2011 and July 2012) and 762 DJAI app lications (between February and July 2012). The
proportion of filed DJAI and CI applications that these companies represent, however, is
unknown.
219
6.99. In contrast, in its first written submission, the United States referred only to the proportions
of the respondents to the surveys, and not to a proportion of all importing companies. In the
United States' words:
In March 2013, the U.S. Chamber of Commerce conducted a survey on the experience
of U.S. companies in using the DJAI system. Nearly one in three respondents reported
that it took over 60 days to receive a denial or approval of 75 percent or more of their
DJAI applications. Another 20 percent of respondents waited 60 days or more for
action on between 50-75 percent of their DJAI applications. One participating
company states "[o]f all the countries we ship to, Argentina is the most complicated
and time consuming[;] [i]t takes the longest to get the import license (sometimes 3 to
4 weeks" and another stated "[i]t seems the Government simply wants to wait us out,
hoping that we will stop trying to import product until we increase exports."
220
6.100. After the first substantive meeting, the Panel asked Argentina to comment on these
surveys. In response, Argentina said it would provide its comments once the complainants had
responded to the questions posed by the Panel. 221 In its second written submission, Argentina
argued that the surveys provided by the complainants are "not genuine studies and, consequently,
are fatally flawed as evidence".222 Argentina added that, given the shortcomings in the surveys, "it
is impossible to determine whether they are representative and statistically significant as far as
the firms' experience with the DJAI procedure is concerned". 223 In Argentina's view, the surveys
neither purport to show, nor provide any evidentiary support for the claim that the DJAI procedure
has imposed a quantitative restriction on imports.224
6.101. In response to Argentina's comments, the complainants stated that the surveys "are not,
and do not purport to be, scientific. Nor do they set out to demonstrate that all applications made
through the DJAI system are delayed or denied, or that a certain percentage is delayed or
denied."225 The United States describes the USCC survey as "an informal voluntary survey
circulated by the U.S. Chamber to its members". The United States considers, nevertheless, that
the information contained in the surveys "is probative of the general experience of U.S. companies
exporting to Argentina and [of] Argentina's restrictive application of the DJAI Requirement and
imposition of RTRRs."
226 In the United States' view, the surveys "demonstrate that Argentine
officials do in fact withhold permission to import through the DJAI system either to extract RTRR
commitments from importers or for other reasons."227
6.102. Likewise, Japan states that the Japanese Government survey illustrates the situation of "10
specific Japanese companies' ability to import (as well as their experience of being subject to

219 Japan's response to Panel question No. 31, paras. 41-46; and opening statement at the second
meeting of the Panel, para. 52; Government of Japan, Ministry of Economy, Trade and Industry, Summary of
Survey Results (Rev), 4 December 2013 (Exhibit JE-312-2); Government of Japan, Ministry of Economy, Trade
and Industry, Questionnaire for Survey, 4 December 2013 (Exhibit JE-754). See also Japan's first written
submission, paras. 52 and 58.
220 United States' first written submission, para. 27. (footnotes omitted) See also United States' first
written submission, paras. 44, 119 and 209 (footnotes omitted); United States' response to Panel question
No. 22, paras. 30, 35 and 37.
221 Argentina's response to Panel question No. 33.
222 Argentina's second written submission, para. 154.
223 Ibid. para. 157.
224 Ibid. paras. 154-158. See also, Argentina's comments on the complainants' responses to Panel
question No. 126.
225 United States' response to Panel question No. 126, para. 30.
226 United States' opening statement at the second meeting of the Panel, para. 33.
227 United States' response to Panel question No. 126, para. 30. (emphasis original)
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RTRR-related demands)". In Japan's view, "Argentina's criticism of the sample of companies
covered by the survey does not contradict the fa ct that the DJAI Requirement actually restricts
certain importations".228
6.103. In certain instances, industry surveys can be a useful source of information for a panel's
analysis. In the present case, the Panel notes that the data from surveys submitted by the
complainants "are not, and do not purport to be, scientific" and that they are not used to try to
demonstrate that a certain percentage of firms in Argentina are affected by trade-related
requirements or by delays or rejections of their Advance Sworn Import Declarations.
229
Accordingly, they are not to be taken as proving that any particular percentage of companies in
Argentina is affected by the DJAI requirement and the alleged RTRRs. The Panel considers that the
data from surveys provided by the complainants have limited value in allowing it to reach general
conclusions regarding the operation of the measures at issue. They may, however, serve as
background information illustrating the impact of the DJAI requirement and the alleged RTRRs on
specific companies.
6.1.3.2.3.6 Documents prepared by market intelligence entities
6.104. Amongst the information submitted by the complainants are documents prepared by
market intelligence entities or by an export promotion office informing clients or affiliated
members of the information and requirements imposed by the Secretariat of Domestic Trade (SCI)
whenever this agency enters observations on DJ AIs. The authors of these documents include five
chambers of commerce
230, six consulting firms specialized in international trade 231, three
specialized magazines232, one regional industrial union233 and one export promotion office.234
6.105. Argentina requested the Panel not to accord any probative value to these documents since
they concern "communications from business chambers and their opinions on and/or interpretation
of trade policy".
235
6.106. As with the Panel's conclusion with respect to articles published in newspapers or
magazines, the Panel sees no reason to reject a priori documents prepared by market intelligence
entities or export promotion offices for their cl i e n t s o r a f f i l i a t e d m e m b e r s , a s d e v o i d o f a n y
evidentiary value. We agree with Argentina that caution must be exercised in seeking to rely
without more on these documents to prove the ex istence of the unwritten measure. Nevertheless,
the documents can be an important source of information, especially with respect to unwritten

228 Japan's opening statement at the second meeting of the Panel, para. 50.
229 United States' response to Panel question No. 126.
230 Slides: Argentine Chamber of Commerce, Advance Sworn Import Declaration, DJAI (Exhibit JE-50);
Report: Argentine Chamber of Commerce, Rules and Experiences on Current Foreign Trade Practices, October
2013 (Exhibit JE-755); Newsletter: Argentine Chamber of the Plastic Industry, Procedure for Observed DJAIs,
February 2012 (Exhibit JE-52); Information note: Córdoba Foreign Trade Chamber, DJAIs Observed by the
Secretariat of Domestic Trade, 1 March 2012 (Exhibit JE-55); Information note: Argentine-Chinese Chamber,
Procedure to Unblock Observed DJAIs, 11 December 2012 (Exhibit JE-268); Information note: Argentine
Chamber of Paper and Related Goods, What to do in the case of an Observed DJAI, 9 May 2012
(Exhibit JE-729/EU-415).
231 Information note: GM Comex, Observed DJAI, Intervention by SCI, 22 February 2012
(Exhibit JE-47); Newsletter: United Logistic Company, Observed DJAI (Exhibit JE-49); Information note:
Consultores Industriales Asociados, Market Defense: DJAI, 2012 (Exhibit JE-48); Information note: SIQAT SRL,
Instructions on the DJAI (Exhibit JE-51); Information note: Clément Comercio Exterior, Procedure for Blocked
DJAIs (Exhibit JE-54); Report: Clément Comercio Exterior, DJAI: Its Evolution, 13 December 2012
(Exhibit EU 418+); Information note: Oklander y Asociados, Observed DJAIs. Procedure to unblock them
(Exhibit JE-730/EU-416).
232 News items: Juguetes y Negocios, How to Release Import Declarations, 6 March 2012 (Exhibit JE-2);
Porcinos, The Argentine Association of Pork Producers and other entities within the pork value chain sealed an
agreement to allow importation, June 2012 (Exhibit JE-488/EU-174); Newspaper article: Ámbito Financiero,
What you should know about the new rules, 1 February 2012 (Exhibit JE-269).
233 Information note: Unión Industrial del Oeste, Advance Sworn Import Declarations, 21 March 2012
(Exhibit JE-46).
234 Market study: Commercial Representation of ProChile in Mendoza, Vitiviniculture Suppliers in
Argentina, May 2012 (Exhibit JE-298).
235 Argentina's response to Panel question No. 123.
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aspects of a measure.236 Moreover, in the circumstances of this case, the documents submitted by
the complainants may have more relevance and weight than an article published in a newspaper or
in a magazine, because they have been prepared by professional entities on a narrow subject of
trade policy for a specialized audience (normally, su bscribers of a service). In any event, if any of
these documents submitted as evidence is believed to contain incorrect information, nothing would
have prevented any of the parties from submitting evidence presenting a contrasting view. None
did so.
6.1.3.2.3.7 Trade statistics and other economic data
6.107. Finally, Argentina submitted uncontested trade statistics, as well as information regarding
the economic performance of the country in recent years.
6.108. According to the information provided by Argentina, between 2004 and 2008 foreign direct
investment (FDI) in Argentina increased at an average annual rate of around 24%, while domestic
investment grew by 21%. In 2008, FDI inflows in Argentina amounted to USD 9.7 billion. FDI
inflows into Argentina fell in 2009 by around 59%, recovering in 2010 and 2011, at an average
annual rate of 66%. In 2011, FDI capital inflows totalled USD 10.7 billion (equivalent to around
2.4% of Argentina's gross domestic product).
237
6.109. The stock of FDI in Argentina has increased since 2004 by some USD 39.14 billion, an
average annual growth rate of 9%. Over the period 2004-2011, the stock of FDI in Argentina
increased by 126.8%, as compared with the period 1992-1999. By 31 December 2011, the stock
of FDI in Argentina reached a record high of USD 96.09 billion.
238
6.110. Between 2009 and 2012 Argentina's imports grew 77% in value (from USD 38.7 billion in
2009 to USD 68.5 billion in 2012), while its exports grew 45% (from USD 55.6 billion in 2009 to
USD 80.9 billion in 2012). This led to a 395% overall growth in the value of Argentina's imports
between 2003 and 2012 and a 170% growth in the value of its exports.
239
6.111. Between 2001 and 2011, Argentina mainta ined an uninterrupted trade surplus with the
European Union. The record annual trade surplus in the period was USD 4.13 billion in the year
2008. In 2012, however, Argentina's balance of trad e with the European Union showed a deficit of
USD 0.39 billion. The trend continued into the first half of 2013, when Argentine exports to the
European Union fell by 20% in value and its imports grew by 8%. While European Union exports to
the world grew 94% in value between 200 3 and 2012, and 26% between 2009 and 2012, its
exports to Argentina grew by 218.5% betw een 2003 and 2012, and 92% between 2009 and
2012.
240
6.112. In 2012 Argentina had a record trade deficit with the United States of USD 4.3 billion. 241
Energy comprises a significant share of Argentine imports from the United States; energy products
were between 5% to 45% of the total monthly va lue of United States exports to Argentina in
2012.242 While United States' exports to the world grew by 113.7% in value between 2003 and

236 As noted above, despite its attempts to seek more information from the parties and even a proposal
for special procedures, the Panel has been stymied in its efforts to obtain additional evidence related to the
matters dealt with in the report. See paras. 6.44-6.51 above.
237 Argentina's second written submission, paras. 14-17.
238 Ibid. paras. 18-19.
239 Argentina's first written submission, paras. 51-52 and 66; and opening statement at the first
meeting of the Panel, para. 15. See also National Institute for Statistics and Census, Argentina's monthly trade
data (Exhibit ARG-41).
240 Argentina's first written submission, paras. 69-72, 76-79; National Institute for Statistics and
Census, Argentina's imports, exports and balance, by region and main countries 2007-2011 (Exhibit ARG-38);
Journal: INDEC Informa, Year 18, No. 7, July 2013 (Exhibit ARG-40); and National Institute for Statistics and
Census, Argentina's trade exchanges, Provisional 2012 data and projections for 2013 – 1st semester (Exhibit
ARG-42). See also European Union's response to Panel question No. 6; Argentina's opening statement at the
first meeting of the Panel, para. 21.
241 Argentina's first written submission, paras. 92; opening statement at the first meeting of the Panel,
para. 24. See also Journal: INDEC Informa, Year 18, No. 7, July 2013 (Exhibit ARG-40).
242 United States' response to Panel question No. 6. See also Monthly data on Argentina's imports from
US and US's exports to Argentina, 2010-2013 (Exhibit US-2); Data on Argentina's imports of motor vehicles
from the US, 2008-2012 (Exhibit US-3).
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2012, and 46.5% between 2009 and 2012, its expo rts to Argentina grew by 324.4% between
2003 and 2012, and 85.9% between 2009 and 2012.243
6.113. In 2012 Argentina had an annual deficit of USD 285 million in its trade with Japan. While
Japanese exports to the world grew by 17% in value between 2003 and 2012, and 18% between
2009 and 2012, its exports to Argentina grew by 195% between 2003 and 2012, and 60%
between 2009 and 2012.244
6.114. The Panel will consider this uncontested information on Argentina's trade and economic
performance, where relevant and together with other evidence, in its findings.245
6.1.3.2.3.8 Conclusion with respect to the treatment of evidence
6.115. As indicated above 246, to determine whether the complainants have successfully
established a prima facie case and, if so, whether Argentina has successfully rebutted such a case,
the Panel has examined all the sources of evidence provided by the parties on their own specific
merits. In examining the evidence, the Panel has considered its appropriate relevance, credibility,
weight and probative value. The Panel has exercise d caution in its assessment of the facts of the
case, especially because of the unwritten nature of the alleged RTRRs.
6.116. The Panel has also taken into account that Argentina has not disputed the basic facts
concerning the existence and operation of the alleged RTRRs. With respect to the RTRRs,
Argentina has only stated in generic terms that the complainants have presented a false
description of Argentina's trade policy and business environment
247 and made three assertions.
First, that the complainants have not produced ev idence of the existence of a single "overarching"
measure that has general and prospective application. 248 Second, that the complainants have at
most proven the existence of a series of indivi dual one-off and isolated actions that concern a
limited number of individual economic operators in a limited number of sectors, whose content
varies considerably and lacks anything resembling general and specific application.
249 Third, that
the description of the facts made by the complainants is unsupported by Argentina's trade data
and by the experience of companies in Argentina. 250 Argentina has failed to produce evidence to
dispute the facts asserted by the complainants; it has only submitted economic data in support of
its statement that its economy is highly dependent on imports and that in past years there has
been a direct correlation between economic growth in Argentina and an increase in imports.251
6.117. In the course of the proceedings, the Panel asked the parties for copies of specific
agreements between the Argentine Government and importers or economic operators, which
allegedly described trade-related commitments imposed by the government. The Panel also asked
the complainants to produce copies of letters addressed by the importers or economic operators to
the Argentine Government, which allegedly describe those commitments. Despite repeated
requests from the Panel, the parties failed to provide the requested information. The Panel also
proposed the adoption of special procedures to address the concerns expressed by the
complainants and to facilitate the submission of the information. None of the parties supported the

243 Argentina's first written submission, paras. 96-98. See also Argentina's opening statement at the
first meeting of the Panel, paras. 24-25.
244 Argentina's first written submission, paras. 84-86; and opening statement at the first meeting of the
Panel, paras. 22-23; Journal: INDEC Informa, Year 18, No. 7, July 2013 (Exhibit ARG-40). See also, Japan's
response to Panel question No. 6.
245 See para. 6.43 above.
246 See para. 6.43 above.
247 Argentina's second written submission, paras. 3-6.
248 Argentina's response to Panel question Nos. 13, 14, 16, 17, and 18.
249 Argentina's second written submission, para. 106; opening statement at the second meeting of the
Panel, para. 25; and closing statement at the second meeting of the Panel, para. 5.
250 Argentina's second written submission, paras. 6-40; opening statement at the second meeting of the
Panel, para. 4.
251 See, for example, National Institute for Statistics and Census, Argentina's monthly trade data
(Exhibit ARG-41); Centro de Economía Internacional del Ministerio de Relaciones Exteriores y Culto de la
1993-2012 (National Directorate Centre for International Economy – Ministry of Foreign Affairs and Worship of
the Argentine Republic, Factors determining the level of imports in the Argentine economy in the period
1993-2012), November 2013, Exhibit ARG-65.
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adoption of these special procedures, and three of them (the United States, Japan, and Argentina)
objected to the procedures. 252 The Panel notes that Argentina is the only party that is a signatory
to the agreements requested by the Panel and can be therefore presumed to have direct access to
these documents. Argentina did not deny the existe nce of the agreements and it did not provide a
valid reason for its failure to submit the documents.
6.118. Despite the failure to provide the requ ested copies of agreements and letters, the
complainants submitted a large number of exhibits with the objective of proving the existence and
precise content of the alleged RTRRs. This evidence includes, inter alia, copies of domestic laws,
regulations and policy documents; communications addressed to Argentine officials by private
companies; statements by Argentine officials and notes posted on websites of the Argentine
Government; articles in newspapers and magazines; statements by company officials; data from
industry surveys; and reports prepared by market intelligence entities.
6.119. The Panel has examined the information av ailable and has assessed all the evidence in a
holistic manner in order to reach its conclusions. As a result, the Panel is persuaded on the basis of
the totality of the evidence of the following general facts, as well as of the specific facts that are
discussed in sections 6.2 and 6.3 below. First, high-ranking Argentine Government officials have
announced in public statements and speeche s a policy of so-called "managed trade" ( comercio
administrado), with the objectives of substituting imports for domestically-produced goods and
reducing or eliminating trade deficits. Second, since at least 2009 the Argentine Government has
imposed a combination of TRRs
253 on prospective importers as a condition to import or to receive
certain benefits. Third, these TRRs have been imposed on importers covering a broad range of
sectors such as foodstuffs, automobiles, motorcycles, mining equipment, electronic and office
products, agricultural machinery, medicines, publications, and clothing. Fourth, the TRRs are in
some cases reflected in agreements signed between specific economic operators and the Argentine
Government and in other cases contained in letters addressed by economic operators to the
Argentine Government. Fifth, the Argentine Government has on occasion required compliance with
TRRs as a condition for lifting observations entered into DJAI applications. Sixth, statements made
by high-ranking Argentine Government officials, in cluding the President, the Minister of Industry
and the Secretary of Trade, suggest that the TR Rs seek to implement the policy of so-called
"managed trade" explained above.
6.120. Each of these conclusions will be descri bed and developed in the following section, with
reference in each case to the supporting evidence considered by the Panel.
6.2 The Trade-Related Requirements (TRRs)
6.2.1 Preliminary considerations
6.2.1.1 Parties' description of the measure at issue
6.121. In their panel requests, the complainants identify a number of actions that they refer to as
the "Restrictive Trade-Related Requirements" (RTR Rs). According to the complainants, Argentina
requires economic operators to undertake certain specific actions as part of a policy seeking to
eliminate trade balance deficits and substitute imports for domestically-produced goods.
254 The
actions identified by the complainants are255:

252 The European Union considered the proposed special procedures were unnecessary since in its view
the Panel was already entitled to draw inferences from Argentina's refusal to cooperate. However, the
European Union expressed that, if the Panel adopted the proposed procedures, it would endeavour to provide
the information requested and made specific suggestions to the Panel's proposed procedures. See European
Union's letter of 30 October 2013 and European Union's second written submission, paras. 155-161.
253 As noted before, for the purpose of these Reports, the Panel will refer to the five actions identified by
the complainants described above as the Trade-Related Requirements (TRRs). The single measure that the
complainants are asserting will be referred to as the Trade-Related Requirements measure (the TRRs
measure). References to the alleged "Restrictive Trade-Related Requirements" (RTRRs) have been kept in
direct quotations from the parties' submissions.
254 European Union's request for the establishment of a panel, p. 3; Japan's request for the
establishment of a panel, p. 3; United States' request for the establishment of a panel, p. 4.
255 Ibid.
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a. to export a certain value of goods from Argentina related to the value of imports;
b. to limit the volume of imports and/or reduce their price;
c. to refrain from repatriating funds from Argentina to another country;
d. to make or increase investments in Argentina (including in production facilities); and/or,
e. to incorporate local content into domestically produced goods.
6.122. In their first written submissions, the European Union and Japan indicated that the list of
requirements that are part of the single measure is not exhaustive.256
6.123. The complainants allege that these requir ements are enforced by "withholding permission
to import, inter alia, by withholding the issuance of DJAI or CI approvals".257
6.124. The European Union adds in its panel request that the specific requirements may be
viewed as an "overarching measure" aiming at eliminating trade balance deficits and/or
substituting imports by domestic products.258
6.125. The three complainants affirm that the measure at issue: (a) consists of a combination of
one or more of the five identified trade-related requirements 259; (b) is an unwritten measure "not
stipulated in any published law or regulation" 260; (c) is imposed on economic operators in
Argentina as a condition to import or to obtain certain benefits 261; (d) is enforced, inter alia ,
through the DJAI requirement 262; and, (e) is imposed by the Argentine Government with the
objective of eliminating trade deficits and increasing import substitution. 263 The complainants also
assert that, to meet these trade-related requirements, "economic operators normally either submit
a statement or conclude an agreement with Argentina setting out the actions they will take."264
6.126. The European Union has emphasized that the content of the "overarching measure" at
issue is different from that of the five indivi dual trade-related requirements. In the European
Union's view:

256 European Union's first written submission, fn 105 to para. 69; Japan's first written submission,
para. 41.
257 European Union's request for the establishment of a panel, p. 3; Japan's request for the
establishment of a panel, p. 4; United States' request for the establishment of a panel, p. 4.
258 European Union's request for the establishment of a panel, p. 4. In its panel request, the European
Union also referred to 29 "separate measures" listed in Annex III of the request. In its second preliminary
ruling, the Panel decided that 23 measures described by the European Union in its first written submission as
"specific instances of application" of the restrictive trade-related requirements, which according to the
European Union, correspond to the 29 "separate measures" listed in Annex III of the European Union's panel
request, do not constitute "measures at issue" in this dispute. Preliminary Ruling by the Panel, Argentina –
Import Measures (20 November 2013), paras. 4.34-4.38 and 5.1.
259 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, p. 3. See also European
Union's first written submission, para. 325; United States' second written submission, para. 111; Japan's first
written submission, paras. 4 and 41; Japan's second written submission, paras. 112-113.
260 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, p. 4.
261 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, pp. 3-4. See also European
Union's first written submission, paras. 9 and 69; European Union's second written submission, para. 117;
United States' first written submission, para. 49; United States' opening statement at the first meeting of the
Panel, para. 58; Japan's first written submission, paras. 4, 41 and 43.
262 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, p. 4. See also European
Union's first written submission, para. 12; United States' first written submission, para. 128; Japan's first
written submission, paras. 49-60.
263 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, p. 3. See also European
Union's second written submission, para. 117; Japan's first written submission, para. 41.
264 European Union's request for the establishment of a panel, p. 3; Japan's request for the
establishment of a panel, p. 4; United States' request for the establishment of a panel, p. 4.
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[T]he overarching measure implies the existence of a single unwritten measure
whereby Argentina seeks to impose certain trade-restrictive actions on economic
operators with a view to achieving two specific objectives, i.e., eliminating trade
balance deficits and achieving the substitution of imported products by domestic
products.
265
6.127. The United States refers to a measure that consists of:
[T]he decision by high-level Argentine officials to require commitments of importers to
export a certain dollar value of goods; reduce the volume or value of imports;
incorporate local content into products; make or increase investments in Argentina;
and/or refrain from repatriating profits, as a prior condition for permission to import
goods.
266
6.128. In turn, Japan considers that:
[T]he RTRR is not merely five independent requirements. The RTRR is a
comprehensive and general measure and consistent practice that restricts imports by
imposing a practical threshold on importer s and limits competitive opportunities of
imports vis-à-vis the situation in the absence of the RTRR."267
6.129. In its first written submision, Argentina requested a preliminary ruling as it considered
that, by including in their panel requests claims against the so-called trade-related requirements,
the complainants had expanded the scope of the dispute because in its view this measure was not
identified in their requests for consultations. Consequently, Argentina contended that this measure
did not fall within the Panel's terms of reference.
268 In its first preliminary ruling, the Panel
concluded that the "so-called 'Restrictive Trade Related Requirements' (RTRRs) were identified by
the complainants as a measure at issue in their re quests for consultations" and, therefore, these
requirements are within the Panel's terms of reference. 269 The Panel also noted in that preliminary
ruling that the characterization of the RTRRs as a single global measure (which the European
Union has referred to as an "overarching measure") in the complainants' panel requests did not
expand the scope or change the essence of the dispute as it was originally described in the
requests for consultations.
270
6.130. Following the Panel's first preliminary ruling, in its second written submission, Argentina
argues that the complainants have failed to make a prima facie case of the existence of a single
global measure. In Argentina's view, the complain ants' characterization of the measure is "broad,
amorphous and ill-defined".271 Argentina contends that there is a high threshold to be met by the
complainants in order to prove the existence of an unwritten measure such as the alleged RTRRs
measure alleged by the complainants. More particularly, Argentina alleges that the complainants
have failed to establish the precise content and the general and prospective application of the
TRRs measure.
272 According to Argentina, the evidence provided by the complainants at most
demonstrates "a series of unrelated 'one-off' actions whose content varies so widely that it is
insufficient even to demonstrate the content of a se ries of distinct requirements, let alone a single
'overarching' RTRR measure".273

265 European Union's second written submission, para. 117.
266 United States' second written submission, para. 5. See also ibid. para. 111 and United States'
opening statement at the second meeting of the Panel, para. 62. In its first written submission, the
United States referred to the RTRRs as "measures" (in plural) and stated that "the RTRRs can be viewed as
distinct measures that cause trade restrictions". United States' first written submission, para. 126. See also
United States' first written submission, paras. 127 and 168.
267 Japan's second written submission, para. 113.
268 Argentina's first written submission, paras. 113-114.
269 Preliminary Ruling by the Panel, Argentina – Import Measures (16 September 2013), para. 4.1(a).
270 Ibid. para. 3.33.
271 Argentina's second written submission, para. 49.
272 Ibid. paras. 98-117.
273 Argentina's opening statement at the first meeting of the Panel, para. 45. See also Argentina's
second written submission, para. 106.
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6.131. For the purpose of these Reports, the Panel will refer to the five actions identified by the
complainants described above as the Trade-Related Requirements (TRRs). The single measure that
the complainants are asserting will be referred to as the Trade-Related Requirements measure
(the TRRs measure). References to the alleged "Restrictive Trade-Related Requirements" (RTRRs)
have been kept in direct quotations from the parties' submissions.
6.2.1.2 Description of the claims
6.132. The complainants have presented claims in respect of the TRRs measure under
Articles XI:1, X:1 and III:4 of the GATT 1994.
6.133. First, the complainants allege that the TRRs measure imposed by Argentina has a limiting
effect on the economic operators' ability to im port and, therefore, constitutes a violation of
Article XI:1 of the GATT 1994.
6.134. Second, the complainants argue that the TRRs measure is inconsistent with Article X:1 of
the GATT 1994 because Argentina has failed to pub lish promptly the measure, thereby preventing
governments and traders from becoming acquainted with it.
6.135. The European Union and Japan further contend that the TRRs measure, in respect of the
local content requirement, is inconsistent with Article III:4 of the GATT 1994, because it requires
economic operators to use domestic, instead of imported, products to achieve a specified level of
local content. In their view, this requirement im proves the competitive position of domestically
produced goods in the Argentine market vis-à-vis like imported products.
274
6.136. In addition, Japan requests separate findings concerning Articles XI:1, III:4 and X:1 of the
GATT 1994 in respect of the TRRs measure "as such" and "as applied". 275 Japan has clarified it
seeks that the Panel issue three sets of findings: "(i) findings against the RTRR as an unwritten
rule or norm as such; (ii) findings against the RTRR as an unwritten practice or policy, as
confirmed by the systematic application of the measure ( i.e., the RTRR's application as a whole –
i.e., the systematic application of the RTRR); and (iii) findings against individual applications of the
RTRR (i.e., the RTRR's application in each and every individual instance)".
276
6.137. For its part, Argentina argues that the co mplainants have failed to prove the existence of
an unwritten "overarching" measure, with precise content and general and prospective application,
that would support the complainants' claims against the TRRs measure.

274 The United States has not developed this claim in its written submissions, although it included it in
its panel request. In the European Union's and Japan's panel requests, the claims against the TRRs measure
under Article III:4 of the GATT 1994 refer to two requirements encompassed by the TRRs measure: the one-
to-one requirement and the local content requirement. European Union's request for establishment of a panel,
p. 4; Japan's request for establishment of a panel, p. 4. In their respective submissions, however, the
European Union and Japan only raise claims under Article III:4 of the GATT 1994 in respect of the local content
requirement as part of the TRRs measure. European Union's first written submission, paras. 360-369; Japan's
first written submission, paras. 199-212. However, it is worth noting that Japan refers to the one-to-one
requirement in its first written submission when it argues that "Argentina improves the competitive position of
domestically produced goods because (i) domestically produced goods can be purchased freely, and to the
extent that a company purchases domestically produced goods, it would not be subject to the RTRR at all; and
(ii) only domestically produced goods can be used to satisfy the local content requirement, and thus augment
the purchaser's importation rights". See Japan's first written submission, para. 199.
275 Japan's second written submission, para. 7; see also Japan's first written submission, footnote 357 to
para. 186 (explaining that Japan's claims with respect to the "RTRR" apply "equally to the general requirement
… and to any and each of those requirements separa tely or in combination"). The European Union has
expressly stated that, in its submissions, it "does not mean to refer to the 'as such/as applied' distinction". See
European Union's response to Panel question No. 1, para. 1. Argentina, however, considers that the three
complainants are challenging the TRRs measure as such. See Argentina's second written submission, footnote
35 to para. 72.
276 Japan's second written submission, para. 20. See also Japan's opening statement at the second
meeting with the Panel, paras. 12, 20, 29 and 31; Japan's response to Panel question No. 44. In earlier
submissions, Japan asked the Panel to make two types of findings: (a) findings against the TRRs measure as
an unwritten rule or norm "as such"; and (b) findings against individual applications of the TRRs measure. See
Japan's response to Panel question No. 2, para. 1. See also, Japan's first written submission, paras. 185, 198
and 218.
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6.2.1.3 Order of analysis
6.2.1.3.1 The existence of a single measure
6.138. The Panel will first assess whether there is evidence of the existence of the TRRs. Since it
is uncontested by the parties that the TRRs measure is unwritten
277, the threshold issue of
ascertaining the existence of the TRRs and the pu rported single measure is especially important.
As noted by the Appellate Body in EC and certain member States – Large Civil Aircraft , "when a
challenge is brought against an unwritten measure, the very existence and the precise contours of
the alleged measure may be uncertain."278
6.139. As noted, the complainants are challenging the existence of a single measure consisting of
a combination of one or more of the five TRRs. Previous panels have been confronted with the
need to determine the existence of a single broa d measure constituted by a number of individual
requirements that work in combination. In these cases, panels have considered whether a
measure consisting of various elements should be examined as a single measure or as separate
measures.
6.140. In US – Export Restraints , the complainant argued that certain "elements" that had been
identified separately in its panel request consti tuted a measure at issue both individually and
collectively. In the complainant's view, those elements operated both individually and taken
together. In that case, the panel considered that a measure could be considered separately in
order to assess whether it individually gives rise to a violation of WTO obligations if "[it] operates
in some concrete way in its own right [meaning] that each measure would have to constitute an
instrument with a functional life of its own, i.e., that it would have to do something concrete,
independently of any other instruments."
279 Accordingly, the panel in US – Export Restraints
started by considering each measure on its own to assess whether it was operational and
subsequently examining how, if at all, the measures operated "taken together".
280
6.141. Other panels have also treated a number of individual requirements or legal provisions as
a single measure. As noted by the panel in Japan – Apples:
[P]anels and the Appellate Body have in the past considered as one single "measure"
legal requirements comprised of several obligations, some simply prohibiting
importation, some allowing importation under certain conditions.281
6.142. In Japan – Apples the complainant had identified nine requirements in its panel request,
which in its view restricted the importation of United States' apples into Japan. The panel in that
case found that there was "no legal, logical or factual obstacle" to treating those requirements as
one single phytosanitary measure. In the panel's view, the requirements cumulatively constituted
the measures actually applied by Japan to the im portation of US apple fruit, to protect itself
against certain phytosanitary risks. The panel also noted in this regard the fact that both parties
had presented the requirements as a single measure.282
6.143. In US – Tuna II (Mexico) , the panel considered whether it was appropriate to assess
certain measures jointly in the analysis of the complainant's claims, and make findings based on
the combined operation of the measures, rather than on the basis of each individual measure
separately. Based on its analysis of how the various instruments cited by the complainant
functioned and related to each other, the panel found it was not clear that some of the separate
measures could be operational or totally indepe ndent on their own. Accordingly, the panel saw
merit "in considering these closely related instruments together as a single measure for the
purposes of [the] dispute".
283 Citing the earlier panel decisions in Japan – Apples and Australia –

278 Appellate Body Report, EC and certain member States – Large Civil Aircraft, para. 792.
279 Panel Report, US – Export Restraints, para. 8.85. (emphasis original)
280 Ibid. paras. 8.85-8.86.
281 Panel Report, Japan – Apples, para. 8.14 (referring to Appellate Body Reports, Australia – Salmon,
para. 98; EC – Asbestos, para. 64).
282 Panel Report, Japan – Apples, paras. 8.15-8.17.
283 Panel Report, US- Tuna II (Mexico), paras. 7.19-7.24.
WT/DS438/R • WT/DS444/R • WT/DS445/R

Apples, the panel in US – Tuna II (Mexico) saw "no 'legal, factual or logical obstacle' to treating
the various interrelated legal instruments identified by Mexico as the basis for its claims … as a
single measure for the purposes of [its] findings."
284
6.144. In assessing whether to examine certain instruments as one single measure or individual
separate measures, the panel in US – COOL summarized the main factors considered by previous
panels and the Appellate Body in relation to this question as follows:
(i) the manner in which the complainant pr esented its claim(s) in respect of the
concerned instruments285; (ii) the respondent's position; and (iii) the legal status of
the requirements or instrument(s), including the operation of, and the relationship
between, the requirements or instruments, namely whether a certain requirement or
instrument has autonomous status.
286, 287
6.145. In the current dispute, in order to facilitate its analysis, the Panel will start by determining
whether the evidence available demonstrates the exis tence of each of the five TRRs identified by
the complainants. Were the Panel to conclude that one or more of the five TRRs exist, and given
that the complainants have not requested separate findings as to the inconsistency of each of the
TRRs with provisions in the covered agreements, the Panel shall proceed to assess whether, as
argued by the complainants, the TRRs operate as a single measure.
288 The Panel will examine the
precise content and operation of that alleged single TRRs measure and whether it can be attributed
to Argentina.
6.2.1.3.2 Order of analysis between the claims
6.146. If the single TRRs measure described by the complainants were found to exist, the Panel
would examine its consistency with the WTO provisions raised by the complainants, namely,
Articles XI:1, X:1 and III:4 of the GATT 1994.
6.147. As regards the order of analysis between the three provisions referred to by the
complainants, it is worth recalling that the Appellate Body in Canada – Wheat Exports and Grain
Imports noted that:
As a general principle, panels are free to structure the order of their analysis as they
see fit. In so doing, panels may find it useful to take account of the manner in which a
claim is presented to them by a complaining Member … At the same time, panels must

284 Ibid. para. 7.26, with reference to Panel Reports, Japan – Apples, para. 8.17; Australia – Apples,
paras. 7.113-7.115.
285 (footnote original) In US – Export Restraints, the panel describes Canada's, the complainant in that
dispute, arguments as follows: "each of the elements that [Canada] cites (the statute, the SAA; the Preamble,
and US practice) individually constitutes a measure that is susceptible to dispute settlement, and that, 'taken
together' as well, these elements constitute a measure. Further, ... these measures individually and collectively
require a particular treatment of export restraints". The United States, as the respondent, disagreed with
Canada and argued that "it is dangerous for the Panel to seek to analyse an ill-defined 'measure' as a
'package'". In light of Canada's position, the Panel decided to first analyse each concerned measure separately
and subsequently in light of other measures to the extent necessary. (Panel Report, US – Export Restraints,
paras. 8.82-8.131)
In Japan – Film, the United States argued that Japan's application of the eight distribution "measures"
encouraged and facilitated the creation of a market structure for photographic film and paper in Japan in which
imports are excluded from traditional distribution channel. Japan was of the view that each measure must be
examined on its own merit. The panel proceeded to examine each of the eight distribution measures
individually. Regarding the United States' claim that certain measures in combination nullify or impair benefits
accruing to the United States, the panel noted that for US theory to have factual relevance in that case, it must
be based on a detailed justification and convincing evidence of record. But the panel considered that the
United States failed to make such a showing. (Panel Report, Japan – Film, paras. 10.90-10.94, 10.350-10.367)
286 (footnote original) Appellate Body Report, EC – Asbestos, para. 64; Panel Report, US – Export
Restraints, para. 8.85. The panel in US – Export Restraints explains that "it would have to do something
concrete, independently of any other instruments, for it to be able to give rise independently to a violation of
WTO obligations". It then examined the status of each measure under US law to determine whether such
measure is operational on its own.
288 See paras. 6.125-6.127 above.
WT/DS438/R • WT/DS444/R • WT/DS445/R

ensure that they proceed on the basis of a properly structured analysis to interpret
the substantive provisions at issue. As the Appellate Body found in US – Shrimp and
Canada – Autos , panels that ignore or jump over a prior logical step of the analysis
run the risk of compromising or invalidating later findings. This risk is compounded in
the case of two legally interrelated provisions, where one of those provisions must, as
a matter of logic and analytical coherence, be analyzed before the other … 289
6.148. In the same case, the Appellate Body indicated that the nature of the relationship between
two provisions "will determine whether there exists a mandatory sequence of analysis which, if not
followed, would amount to an error of law".290
6.149. Considering first the claims raised under the substantive provisions of Articles XI:1 and
III:4 of the GATT 1994, the Panel does not consider that the relationship between these provisions
imposes any specific order of analysis. Indeed, previous panels in which claims under Articles XI:1
and III:4 of the GATT 1994 were raised in respec t of the same measure have approached the
order of analysis differently depending on the spec ific circumstances. In some disputes, the order
of analysis was determined by the fact that the complainants brought a claim in the alternative. 291
In those cases, the panels started with the analysis of the main claim. In other cases, the
complainants raised cumulative claims under both Articles XI:1 and III:4 of the GATT 1994.
292 For
example, in India – Autos , the panel started its analysis with Article XI "because both the
European Communities' and the United States' claims seek to bring the entire measure within
Article XI and because the European Communities addresses a wider range of effects under that
Article than under Article III".
293
6.150. The Panel will start its analysis with Ar ticle XI:1 of the GATT 1994, which is the provision
invoked by all three complainants. It will continue by examining the claim under Article III:4,
which was only raised by the European Union and Japan and affects a limited aspect of the TRRs
measure (the local content requirement).
6.151. All three complainants have also raised claims under Article X:1 of the GATT 1994. As
noted by the Appellate Body:
Article X relates to the publication and administration of "laws, regulations, judicial
decisions and administrative rulings of general application", rather than to the
substantive content of such measures…
294 (emphasis original)
6.152. If the Panel finds that the purported single TRRs measure is in breach of substantive
obligations under either Article XI:1 or Article III:4 of the GATT 1994, it will consider whether
findings under Article X:1 concerning the publication of the measure are necessary or useful for
the resolution of the matter between the parties. The Panel notes that, pursuant to the principle of
judicial economy, panels are allowed to address only those claims that are necessary to resolve
the dispute.
295 However, there is no obligation for a panel to exercise judicial economy. It is within
a panel's discretion to decide which claims it is going to rule upon 296, as long as it addresses
"those claims on which a finding is necessary in order to enable the DSB to make sufficiently
precise recommendations and rulings so as to allow for prompt compliance by a Member with
those recommendations and rulings 'in order to ensure effective resolution of disputes to the
benefit of all Members'".
297

289 Appellate Body Report, Canada – Wheat Exports and Grain Imports, paras. 126-127.
290 Ibid. para. 109.
291 See Panel Reports, Dominican Republic – Import and Sale of Cigarettes, para. 3.1 (a claim under
Article III:4 was made in the alternative); Brazil – Retreaded Tyres, para. 4.349 (the European Union and
Japan made alternative claims under Article III:4); Turkey – Rice, para. 7.192 (the United States made an
alternative claim under Article XI:1).
292 Panel Reports, EC – Asbestos and India – Autos.
294 Appellate Body Report, EC – Poultry, para. 115.
295 Appellate Body Reports, Canada – Wheat Exports and Grain Imports, para. 133; US – Wool Shirts
and Blouses, pp. 18-19, DSR 1997:I, p. 323 at pp. 339-340.
296 Appellate Body Report, US – Lead and Bismuth II, para. 71.
297 Appellate Body Report, Australia – Salmon, para. 223.
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.153. Finally, the Panel shall decide whether it considers it necessary or useful to make the
additional findings about the purported single TRRs measure "as such" requested by Japan. 298
There are two reasons why the Panel will deal with Japan's claims against the TRRs measure "as
such" at a later stage. First, because the TRRs measure is unwritten, the evidence used for
considering all claims concerning this measure will necessarily relate to its application. Second, if a
finding of inconsistency is made with regard to the initial claims raised by all complainants, the
Panel would only need to move a step further to complete the examination of Japan's claims
against the TRRs measure "as such" by determining, mainly, whether the measure has general
and prospective application.
299
6.154. Finally, it should be noted that the comp lainants have indicated that, although in some
cases the DJAI procedure may serve to implement certain TRRs, they are challenging the DJAI
procedure and the TRRs measure as separate measures. 300 Therefore, the Panel will address both
measures separately in these Reports.
6.2.2 Existence and operation of the trade-related requirements
6.2.2.1 The individual trade-related requirements
6.155. Having examined thoroughly and with du e caution the variety and extensive evidence on
record described above and having drawn inferences from the refusal of Argentina to provide
evidence in its possession which it has not denied, the Panel concludes that, at least since 2009,
the Argentine Government has required from certain importers and other economic operators that
they undertake one or more of the following trade-related commitments: (a) offsetting the value
of their imports with, at least, an equivalent value of exports (one-to-one requirement); (b)
limiting their imports, either in volume or in value (import reduction requirement); (c) reaching a
certain level of local content in their domestic production (local content requirement); (d) making
investments in Argentina (investment requirement); and, (e) refraining from repatriating profits
from Argentina (non-repatriation requirement). We explain our conclusion below, linking it to the
various pieces of evidence before us.
6.156. These TRRs are in some cases reflected in agreements signed between specific economic
operators and the Argentine Government and in other cases contained in letters addressed by
economic operators to the Argentine Government.
301 There is evidence on record of the existence

298 See para. 6.136 above.
299 See para. 6.42 above and Appellate Body Report, US – Zeroing (EC), para. 198.
300 European Union's response to Panel question No. 10; United States' response to Panel question
Nos. 9 and 10; Japan's response to Panel question No. 10.
301 News items: Prensa Argentina, An automobile importer may compensate by exporting,
25 March 2011 (Exhibits JE-1 and JE-398/EU-84); iProfesional.com, Porsche will have to export wine in order
to import cars, 31 March 2011 (Exhibit JE-605/EU-291); La Gaceta, Porsche will export wine in exchange for
importing cars, 31 March 2011 (Exhibit JE-610/EU-296); UNO, Grupo Pulenta will export wines and import
Porsche, 31 March 2011 (Exhibit JE-611/EU-297); Argentina Autoblog, Mercedes-Benz also unlocked the
importation of its high-end cars, 6 April 2011 (Exhibit JE-616/EU-302); Prensa Argentina, Automaker pledges
to balance its trade, 6 April 2011 (Exhibit JE-5); Prensa Argentina, Porsche's trading company agreed to
compensate imports with exports of wine and oil, 30 March 2012 (Exhibit JE-81); Prensa Argentina, Fiat:
another automaker that commited to even out its trade balance, 5 May 2011 (Exhibit JE-528/EU-214); Prensa
Argentina, USD 140 million will be invested in producing tractors, 21 October 2011 (Exhibit JE-577/EU-263);
Ministry of Economy and Public Finance, Agreement signed with Renault Trucks Argentina, 7 February 2012
(Exhibit JE-590/ EU-276); Diario La Prensa, Giorgi and Lorenzino agreed with Renault to increase exports, 7
February 2012 (Exhibit JE-594/EU-280); Intereconomia.com, Argentina reaches an agreement with Renault
Trucks to solve trade deficit, 7 February 2012 (Exhibit JE-595/EU-281); Tiempomotor.com, Another company
reaches an agreement: Renault Trucks will increase exports, 7 February 2012 (Exhibit JE-596/EU-282);
ámbito.com, Government signed an agreement with Volkswagen to even out its trade balance, 18 March 2011
(Exhibit JE-598/EU-284); areadelvino.com, In Argentina, Porsche sells wine and BMW sells rice, 14 May 2013
(Exhibit JE-608/EU-294); Ministry of Economy and Public Finance, Boudou, Giorgi and Moreno signed an
agreement with Mercedes Benz, 7 April 2011 (Exhibit JE-613/EU-299); Cronista.com, Mercedes-Benz adds a
new shift to increase manufacturing of Sprinter and bus chassis, 21 April 2011 (Exhibit JE-614/EU-300). See
also Letter from the Argentine meat and pork industry to the Secretary of Domestic Trade, 7 May 2012
(Exhibit JE-441/EU-127); Sworn affidavit from Vice President of Company X, 12 July 2012 (Exhibits JE-306 and
JE-751); Sworn affidavit from officer of Company X, 10 April 2013 (Exhibits JE-307 and JE-752).
WT/DS438/R • WT/DS444/R • WT/DS445/R

of at least the following 29 agreements 302 signed between the Argentine Government and: (i) the
Asociación de Fábricas Argentinas Terminales de Electrónica (Afarte) and the Cámara Argentina de
Industrias Electrónicas, Electromecánicas y Luminotécnicas (Cadieel) 303; (ii) General Motors 304;
(iii) AGCO305; (iv) Renault Trucks Argentina 306; (v) Claas307; (vi) Mercedes Benz 308;
(vii) Volkswagen309; (viii) Alfa Romeo 310; (ix) Porsche311; (x) Peugeot Citroën 312; (xi) Fiat313;

302 As noted above, the Panel made repeated requests to the parties for copies of these agreements.
See paras. 6.44-6.51 above. (The 29 agreements identified correspond to the 30 agreements the Panel asked
Argentina to provide a copy of. See Panel question Nos. 63 to 93.)
303 News item: Ministry of Industry, Giorgi announced all audio and air conditioning equipment
manufactured in Tierra del Fuego will have more domestic components, 22 March 2013
(Exhibit JE-564/EU-250).
304 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker Chery agreed with the Government to revert its
trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Car producer Hyundai agrees to offset
its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car manufacturer KIA also pledged to even
out its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina, Fiat: Another automaker agrees to
ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Renault, Mitsubishi,
Nissan and Volvo also signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa
Argentina, Subaru agreed with the Ministry of Industry to restore its trade balance, 29 August 2011
(Exhibit JE-91); Prensa Argentina, Ministry of Industry announced that BMW will balance imports and exports
in 2012, 13 October 2011 (Exhibit JE-92); Prensa Argentina, Ford will export more and import less,
23 May 2011 (Exhibit JE-95); Prensa Argentina, GM's investments in Argentina will help it reverse its trade
deficit, 15 June 2011 (Exhibit JE-236); Office of the President, Announcement of New Investments in GM:
Speech by the President, 15 November 2011 (Exhibit JE-244); and Prensa Argentina, General Motors
committed to even out its trade balance in 2012, 2 May 2011 (Exhibit JE-400/EU-86).
305 News item: Prensa Argentina, USD 140 million will be invested in producing tractors,
21 October 2011 (Exhibit JE-577/EU-263).
306 News items: Prensa Argentina, Renault Trucks announced to the government it will increase its
exports, 7 February 2012 (Exhibit JE-103); and Ministry of Economy and Public Finance, Agreement signed
with Renault Trucks Argentina, 7 February 2012 (Exhibit JE-590/EU-276).
307 News items: Prensa Argentina, Three metallurgical companies committed investments and will not
transfer profits, 23 December 2011 (Exhibit JE-209); and Office of the President, Agricultural Machinery
Company Claas agreed with the Government on a plan with trade balance, 1 April 2011 (Exhibit JE-128).
308 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker pledges to balance its trade, 6 April 2011
(Exhibit JE-5); Prensa Argentina, Automaker Chery agreed with the Government to revert its trade balance
in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Economy, industry and trade sign an agreement with
Mercedes Benz to even out its trade balance, 7 April 2011 (Exhibit JE-84); Prensa Argentina, Five car
producers have agreed to contribute USD 2.2 billion to the balance of trade, 20 April 2011 (Exhibit JE-85);
Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86);
Prensa Argentina, Car manufacturer KIA also pledged to even out its trade balance, 15 June 2011
(Exhibit JE-87); Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a
plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with
the Ministry of Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina,
Ministry of Industry announced that BMW will balance imports and exports in 2012, 13 October 2011
(Exhibit JE-92); Prensa Argentina, Ford will export more and import less, 23 May 2011 (Exhibit JE-95); and
Ministry of Economy and Public Finance, Boudou, Giorgi and Moreno signed an agreement with Mercedes Benz,
7 April 2011 (Exhibit JE-613/EU-299).
309 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker pledges to balance its trade, 6 April 2011
(Exhibit JE-5); Prensa Argentina, Boudou spoke about the success of the import substitution policy,
18 March 2011 (Exhibit JE-80); Prensa Argentina, Porsche's trading company agreed to compensate imports
with exports of wine and oil, 30 March 2012 (Exhibit JE-81); Prensa Argentina, Automaker Chery agreed with
the Government to revert its trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Five car
producers have agreed to contribute USD 2.2 billion to the balance of trade, 20 April 2011 (Exhibit JE-85);
Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86);
Prensa Argentina, Car manufacturer KIA also pledged to even out its trade balance, 15 June 2011
(Exhibit JE-87); Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a
plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with
the Ministry of Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina,
Ministry of Industry announced that BMW will balance imports and exports in 2012, 13 October 2011
(Exhibit JE-92); and Prensa Argentina, Ford will export more and import less, 23 May 2011 (Exhibit JE-95).
310 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker Chery agreed with the Government to revert its
trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Five car producers have agreed to
WT/DS438/R • WT/DS444/R • WT/DS445/R

(xii) Hyundai314; (xiii) Ford315; (xiv) KIA316; (xv) Nissan317; (xvi) Renault318; (xvii) Chery319;
(xviii) Alfacar ( Mitsubishi)320; (xix) Ditecar ( Volvo, Jaguar and Land Rover )321; (xx) Volvo

contribute USD 2.2 billion to the balance of trade, 20 April 2011 (Exhibit JE-85); Prensa Argentina, Car
producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car
manufacturer KIA also pledged to even out its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina,
Fiat: Another automaker agrees to ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214);
Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012,
5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its
trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina, Ministry of Industry announced that BMW
will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92); and Prensa Argentina, Ford will
export more and import less, 23 May 2011 (Exhibit JE-95).
311 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker pledges to balance its trade, 6 April 2011
(Exhibit JE-5); Prensa Argentina, Porsche's trading company agreed to compensate imports with exports of
wine and oil, 30 March 2012 (Exhibit JE-81); Prensa Argentina, Automaker Chery agreed with the Government
to revert its trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Five car producers have
agreed to contribute USD 2.2 billion to the balance of trade, 20 April 2011 (Exhibit JE-85); Prensa Argentina,
Car producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car
manufacturer KIA also pledged to even out its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina,
Fiat: Another automaker agrees to ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214);
Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012,
5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its
trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina, Ministry of Industry announced that BMW
will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92); and Prensa Argentina, Ford will
export more and import less, 23 May 2011 (Exhibit JE-95).
312 News items: Ministry of Industry, Giorgi, Boudou, and Moreno Sign General Motors export-import
plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Automaker Chery agreed with the Government to revert its
trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Five car producers have agreed to
contribute USD 2.2 billion to the balance of trade, 20 April 2011 (Exhibit JE-85); Prensa Argentina, Car
producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car
manufacturer KIA also pledged to even out its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina,
Fiat: Another automaker agrees to ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214);
Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012,
5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its
trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina, Ministry of Industry announced that BMW
will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92); Prensa Argentina, Ford will export
more and import less, 23 May 2011 (Exhibit JE-95); and Prensa Argentina, Peugeot agrees to balance its trade,
17 November 2011 (Exhibit JE-245).
313 News items: Prensa Argentina, Automaker Chery agreed with the Government to revert its trade
balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Car producer Hyundai agrees to offset its
trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car manufacturer KIA also pledged to even out
its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina, Fiat: Another automaker agrees to ensure
trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Renault, Mitsubishi, Nissan
and Volvo also signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa
Argentina, Subaru agreed with the Ministry of Industry to restore its trade balance, 29 August 2011
(Exhibit JE-91); Prensa Argentina, Ministry of Industry announced that BMW will balance imports and exports
in 2012, 13 October 2011 (Exhibit JE-92); Prensa Argentina, Ford will export more and import less,
23 May 2011 (Exhibit JE-95); and Ministry of Industry, Fiat Group will develop local suppliers for the production
of agricultural equipment and engines, 26 February 2012 (Exhibit JE-201).
314 News items: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance,
13 June 2011 (Exhibit JE-86); Prensa Argentina, Car manufacturer KIA also pledged to even out its trade
balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a
plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with
the Ministry of Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina,
Ministry of Industry announced that BMW will balance imports and exports in 2012, 13 October 2011
(Exhibit JE-92).
315 News items: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance,
13 June 2011 (Exhibit JE-86); Prensa Argentina, Car manufacturer KIA also pledged to even out its trade
balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a
plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with
the Ministry of Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); Prensa Argentina,
Ministry of Industry announced that BMW will balance imports and exports in 2012, 13 October 2011
(Exhibit JE-92); and Prensa Argentina, Ford will export more and import less, 23 May 2011 (Exhibit JE-95).
316 News items: Prensa Argentina, Car manufacturer KIA also pledged to even out its trade balance,
15 June 2011 (Exhibit JE-87); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to
achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); and Prensa Argentina, Ministry of Industry
announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
WT/DS438/R • WT/DS444/R • WT/DS445/R

Trucks322; (xxi) Tatsa323; (xxii) Indumotora Argentina (Subaru)324; (xxiii) BMW325; (xxiv) Pirelli326;
(xxv) Thermodyne Vial 327; (xxvi) supermarkets 328; (xxvii) the Cámara Argentina de
Publicaciones329; (xxviii) the Cámara Argentina del Libro 330; and, (xxix) representatives of the
automobile and autoparts industry331.
6.157. Neither the requirement on economic op erators to undertake these commitments, nor the
details of the specific trade-related commitments, are explicitly stipulated in any Argentine law,
regulation or administrative act. According to the evidence on record, the Argentine Government
informs economic operators individually of the specific commitment or commitments it should
undertake, depending on the particular circumstances of the respective operator.
332

317 News items: Prensa Argentina, Nissan agreed to a new trade balancing plan, 19 October 2011
(Exhibit JE-89); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade
surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of Industry
to restore its trade balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina, Ministry of Industry
announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
318 News items: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of
Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina, Ministry of
Industry announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
319 News items: Prensa Argentina, Automaker Chery agreed with the Government to revert its trade
balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Car producer Hyundai agrees to offset its
trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Car manufacturer KIA also pledged to even out
its trade balance, 15 June 2011 (Exhibit JE-87); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also
signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru
agreed with the Ministry of Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); Prensa
Argentina, Ministry of Industry announced that BMW will balance imports and exports in 2012,
13 October 2011 (Exhibit JE-92); and Prensa Argentina, Ford will export more and import less, 23 May 2011
(Exhibit JE-95).
320 News items: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of
Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina, Ministry of
Industry announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
321 News items: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of
Industry to restore its trade balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina, Ministry of
Industry announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
322 News item: Prensa Argentina, Three metallurgical companies committed investments and will not
transfer profits, 23 December 2011 (Exhibit JE-209).
323 Ibid.
324 News items: Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its trade
balance, 29 August 2011 (Exhibit JE-91); and Prensa Argentina, Ministry of Industry announced that BMW will
balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92).
325 News item: Prensa Argentina, Ministry of Industry announced that BMW will balance imports and
exports in 2012, 13 October 2011 (Exhibit JE-92).
326 Office of the President, Speech by the President in the inauguration of the enlargement of the Pirelli
tyre plant in Merlo, 9 March 2011 (Exhibit JE-424/EU-110).
327 News item: Prensa Argentina, Automaker Thermodyne Vial agrees to increase exports,
1 February 2012 (Exhibit JE-102).
328 News items: Secretariat of Domestic Trade, Press notes from Walmart and Vea-Cencosud,
February 2013 (Exhibit JE-499/EU-185); Prensa Argentina, Zero tolerance on price increases, 21 February
2013 (Exhibit JE-501/EU-187); La Voz, Uruguayan companies concerned about K measure, 16 May 2010
(Exhibit JE-442/EU-128).
329 News item: Prensa Argentina, Publishing Companies Agree to Restore Trade Balance,
31 October 2011 (Exhibit JE-129).
330 News item: Prensa Argentina, Giorgi and Moreno signed an agreement with booksellers to offset
imports, 11 November 2011 (Exhibit JE-133).
331 News item: Ministry of Industry, Automakers agree to accelerate import substitution,
22 November 2012 (Exhibit JE-530/EU-216).
332 News items: La Nación, Companies complain about new import rules, 18 July 2011
(Exhibit JE-374/EU-60); infoalimentacion.com, Moreno: with the magnifying glass on imported food,
13 May 2010 (Exhibit JE-448/EU-134); La Nación, The Government wants to restrain the importation of
foodstuff, 6 May 2010 (Exhibit JE-453/EU-139); La Nación, Moreno again restrains the entry of imported
goods, 17 January 2011 (Exhibit JE-455/EU-141); and BAE Argentina, At Moreno's request, supermarkets
paralysed all external purchases, 16 November 2011 (Exhibit JE-459/EU-145). See also Sworn affidavit from
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.158. The TRRs cover a broad range of economic sectors and economic operators. The evidence
shows that such commitments have been required from producers and/or importers of, inter alia,
foodstuffs, automobiles, motorcycles, mining equipment, electronic and office products,
agricultural machinery, medicines, publications, and clothing. These sectors correspond to at least
six out of the 11 industrial sectors (value chains) individually addressed in Argentina's Industrial
Strategic Plan 2020 (Plan Estratégico Industrial 2020, PEI 2020), published in 2011.333
6.159. As will be discussed below, evidence also shows that, irrespective of size and domicile, a
variety of economic operators have been affected by these requirements, and that the
requirements are not equally imposed on all economic operators or importers.
6.160. The Argentine Government has stated that it monitors the implementation of the
commitments undertaken by economic operators.334
6.161. The TRRs imposed by the Argentine Govern ment seem in line with three of the five
economic objectives or "macroeconomic guidelines" set out in PEI 2020: (a) protection of the
domestic market and import substitution; (b) increase of exports; and, (c) promotion of productive
investment.
335
6.162. Within the context of the objectives laid out in PEI 2020, the Argentine Government has
proclaimed a policy of "managed trade" ( comercio administrado).336 Elements of this policy seem
to have been part of the productive model developed in Argentina since 2003. 337 In late 2013, the

Vice President of Company X, 12 July 2012 (Exhibits JE-306 and JE-751); Sworn affidavit from officer of
Company X, 10 April 2013 (Exhibits JE-307 and JE-752).
333 Ministry of Industry, PEI 2020, 4 October 2011 (Exhibits ARG-51 and JE-749). The 11 industrial
sectors are: (a) foodstuffs; (b) automobile and autoparts; (c) capital goods; (d) leather, shoes and other
leather goods; (e) agricultural machinery; (f) construction material; (g) medicines; (h) forestry industry;
(i) chemical and petrochemical; (j) software; and, (k) textiles. Ibid. pp. 42-43. PEI 2020 explains that these
11 industrial sectors were selected for the following reasons: (a) historic weight in the industrial gross product;
(b) competitive natural resources; (c) linkages with suppliers and buyers; (d) technology diffusion; (e)
domestic market; (f) import substitution and export potential. Ibid., p. 41.
334 News items: Office of the President, Speech by the President in the inauguration of the enlargement
of the Pirelli tyre plant in Merlo, 9 March 2011 (Exhibit JE-424/EU-110); Debate, Interview with the Secretary
of Domestic Trade, 27 September 2012 (Exhibit JE-8); Prensa Argentina, Publishing Companies Agree to
Restore Trade Balance, 31 October 2011 (Exhibit JE-129); Prensa Argentina, Giorgi and Moreno signed an
agreement with booksellers to offset imports, 11 November 2011 (Exhibit JE-133); and Argentina Autoblog,
Suzuki will assemble motorcycles in the country to avoid import restrictions, 26 April 2011 (Exhibit JE-573/
EU-259). In one official press release, the Government refers to the monitoring of "the current productive
activity of the firm, progress on the degree of integration of local content and the relationship with local
suppliers". The press release does not specifically indicate that the monitoring refers to TRRs accepted by the
company. See Ministry of Industry, Giorgi analyzed Ford Argentina's production growth with the company's
executives, 15 March 2013 (Exhibit JE-300). However, in light of the available evidence, including the fact that
this company had signed in May 2011 an agreement with the same Argentine officials to export more, import
less, and invest in its local plants – See News item: Prensa Argentina, Ford will export more and import less,
23 May 2011 (Exhibit JE-95) – it is reasonable to infer that the subsequent monitoring is related to the TRRs.
335 Ministry of Industry, PEI 2020, 4 October 2011 (Exhibits ARG-51 and JE-749), pp. 33-35.
336 News items: Ministry of Industry, Débora Giorgi inaugurated two industrial plants and supervised the
development of a third, 24 January 2012 (Exhibit JE-320/EU-6); Ministry of Industry, Giorgi: "We will not leave
the internal market in the hands of unfair competition", 16 February 2011 (Exhibit JE-323/EU-9); Ministry of
Industry, List of products subject to non-automatic licences is increased, 15 February 2011 (Exhibits JE-7 and
JE-322/EU-8); Ministry of Industry, Giorgi: "This Administration believes in and is implementing trade
management", 25 February 2011 (Exhibit JE-9); and Ministry of Industry, Giorgi: "Whoever integrates national
parts faster will gain most", 22 March 2012 (Exhibit JE-203). See also, Office of the President, Speech by the
President, in the inauguration of the second phase of construction works of the sports center in Villa Adelina,
16 October 2008 (Exhibit JE-315/EU-1); Office of the President, Speech by the President, in the presentation
ceremony of non-refundable contributions to industrial parks, 14 December 2011 (Exhibits JE-316/EU-2 and
EU-5); Office of the President, Speech by the President, in the first declaration of the Gas Plus project
(Exhibit JE-317/EU-3); Office of the President, Speech by the President, at the Municipal Center of Viedma,
province of Río Negro (Exhibit JE-318/EU-4); News item: Ministry of Industry, Giorgi: "We have an economy
twice as open as in the 90s", 30 March 2012 (Exhibit JE-321/EU-7); and News item: Prensa Argentina, Giorgi
inaugurated two plants in General Rodríguez, 24 January 2012 (Exhibit JE-582/EU-268).
337 News item: Ministry of Industry, Ministry of Industry, List of products subject to non-automatic
licences is increased, 15 February 2011, 15 February 2011 (Exhibits JE-7 and JE-322/EU-8); and Office of the
President, Announcement of New Investments in GM: Speech by the President, 15 November 2011
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Secretary of Domestic Trade indicated in an offici al press release that this policy of "managed
trade" would continue to be applied as per instructions from the President of Argentina.338
6.163. There is evidence on the record that the DJAI is another tool of Argentina's "managed
trade" policy and one of the mechanisms used to enforce the TRRs measure. As explained
below339, the SCI requires that economic operators submit the company's estimates of imports and
e x p o r t s a s p a r t o f t h e c o n d i t i o n s t o l i f t o b s e r v a t i o n s o n D J A I s w i t h " o b s e r v e d " s t a t u s . I n s o m e
cases the SCI also requires prospective importers to commit to export
340 or to comply with other
TRRs.341
6.164. Before addressing how the TRRs operate, it is worth recalling that, despite several
requests from the Panel 342, as explained above 343, neither the complainants nor the respondent
have provided copies of the agreements or the letters addressed by economic operators to the
Argentine Government, which presumably reflect the trade-related commitments. 344 Nevertheless,
Argentina has indicated it "has not denied or called into question the existence" of the 30
agreements that were listed by the Panel in its written questions.
345
6.165. In any event, the Panel has received ev idence of the existence, the nature and the
characteristics of the TRRs imposed by the Argentine Government. As noted in a previous
section
346, this evidence includes, inter alia : copies of domestic laws, regulations and policy
documents; communications addressed to Argentine officials by private companies; statements by
Argentine officials and notes posted on government websites; articles in newspapers and
magazines, mostly published in Argentina; statem ents by company officials; data from industry
surveys; and reports prepared by market intelli gence entities. As explained above, the Panel
examined all of the evidence in a holistic mann er and based on the totality of the facts has
determined that Argentina imposes a combination of TRRs on importers as a condition to import or
receive benefits.
347 In particular, having examined the variety of, and extensive, evidence on
record, and having drawn inferences from the refusal of Argentina to provide evidence in its
possession which it has not denied, the Panel has concluded that, at least since 2009, the
Argentine Government has required from certain importers and other economic operators that
they undertake one or more of the five TRRs.
348 Further, the following sections discuss evidence of
specific instances of application of each of the individual TRRs.
6.2.2.1.1 The one-to-one requirement
6.166. Economic operators have been required to compensate imports annually with exports of at
least the same value, thereby achieving a trade balance, as a condition to import.
349 In some

(Exhibit JE-244). See also Argentina's first written submission, para. 46; Argentina's opening statement at the
first meeting of the Panel, para. 8.
338 News item: Prensa Argentina, Moreno confirmed that policy of trade administration will continue as
per presidential instructions, 3 November 2013 (Exhibit JE-759).
339 See paras. 6.393 and 6.395 below.
340 News items: BAE Argentina, The Government would release more import permits, 20 March 2013
(Exhibit JE-371/EU-57); Clément Comercio Exterior, A tangle of customs regulations; tips for exporters and
importers, 9 August 2012 (Exhibit JE-387/EU-73); and PharmaBIZ Sudamérica, Moreno: Obstacles at customs
and Neira in CAEME, 27 April 2011 (Exhibits JE-695/EU-381).
341 Government of Japan, Ministry of Economy, Trade and Industry, Summary of Survey Results (Rev),
4 December 2013 (Exhibit JE-312-2).
342 The Panel requested the parties to provide copies of the agreements in its list of questions after the
first and the second substantive meetings, as well as in its communication to the parties dated
6 November 2013. See Panel question Nos. 16 and 93, Communication from the Panel, 6 November 2013.
343 See paras. 6.44-6.51 above.
344 Among the exceptions are: (a) the Letter from Company X to the Secretary of Domestic Trade,
3 April 2012 (Exhibit JE-304); (b) the E-mail communication from Company X to the Secretary of Domestic
Trade, 11 April 2012 (Exhibit JE-305); and, (c) the Letter from the Argentine meat and pork industry to the
Secretary of Domestic Trade, 7 May 2012 (Exhibit JE-441/EU-127).
345 Argentina's response to Panel question Nos. 63-92, para. 20.
346 See para. 6.64 above.
347 Para.6.119 above. See also section 6.2.2.2 below.
348 Para.6.155 above. See also section 6.2.2.2 below.
349 Exhibits JE-306/JE-751 and JE-307/JE-752 reflect the difficulties experienced by two companies that
committed to comply with TRRs in order to have their DJAIs approved. Sworn affidavit from Vice President of
Company X, 12 July 2012 (Exhibits JE-306 and JE-751); Sworn affidavit from officer of Company X,
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cases, economic operators committed to achieving an export surplus.350 The details about the one-
to-one requirements applicable to specific economic operators are usually contained in
agreements, and/or letters that individual economic operators subscribe or submit to the Argentine
Government.
351
6.167. The evidence on record shows that there are three main ways for economic operators to
increase exports so as to comply with the one-to-one requirement. 352 First, an economic operator
may use an exporter as an intermediary to sell products to a buyer in a third country (exportation
"por cuenta y orden"). Second, an economic operator may directly export Argentine products that
the economic operator (or any other company) produces. And third, the economic operator may
conclude an agreement with an exporter so that the exporter's transactions may be considered as
the economic operator's own transactions.
353
6.168. Any of these three options may result in additional costs for economic operators because:
(a) the requirement may force economic operators to undertake activities outside of their normal
business; and (b) exporters willing to provide these services charge fees to the economic
operators in need of achieving a trade balance. Evidence shows that these fees range between 5%
and 15% of the total value of the export operation.
354
6.169. Examples on the record of companies op erating in sectors outside their normal business
activities as a result of the imposition of a one-to-one requirement are automobile manufacturers,
such as Nissan, exporting soy flour, soy oil and biodiesel from Argentina 355; Alfacar (importer of
Mitsubishi automobiles), exporting animal feed, peanuts and premium mineral water from
Argentina356; Hyundai, exporting peanuts, wine, biodiesel and soy flour from Argentina 357; and
Indumotora (importer of Subaru), exporting poultry feed from Argentina. 358 Evidence with respect
to other companies similarly operating in sectors outside their normal business activities, as a
result of the imposition of a one-to-one requ irement, include sporting equipment producer Nike,
exporting furniture from Argentina for its stores in Latin America
359; Juki (importer of Kawasaki

10 April 2013 (Exhibits JE-307 and JE-752). See also, Lojack Corp Earnings Conference Call (Q3 2012),
1 November 2012 (Exhibit JE-172); AGCO Corp Earnings Conference Call (Q2 2011), 28 July 2011
(Exhibit JE-799); and AGCO at Goldman Sachs Industrials Conference, 14 November 2012 (Exhibit JE-803).
350 This is the case of Volkswagen, Mercedes Benz, Peugeot-Citroen, Casa Milano-Alfa Romeo, General
Motors, Fiat, Chery, Ford, Hyundai, Kia, and Renault. See para. 6.171 below.
351 News items: Prensa Argentina, Automakers will import as much as they export, 11 March 2011
(Exhibit JE-396/EU-82); and Prensa Argentina, An automobile importer may compensate by exporting,
25 March 2011 (Exhibits JE-1 and JE-398/EU-84). See also, News item: La Nación, Companies complain about
new import rules, 18 July 2011 (Exhibit JE-374/EU-60); News item: Tiempo Argentino, Official ultimatum to
automakers without a plan, 11 April 2011 (Exhibit JE-397/EU-83); News item: Diario de Cuyo, Good news:
exports increase, 16 July 2012 (Exhibit JE-439/EU-125); Sworn affidavit from Vice President of Company X,
12 July 2012 (Exhibits JE-306 and JE-751); Sworn affidavit from officer of Company X, 10 April 2013 (Exhibits
JE-307 and JE-752).
352 Report: Clément Comercio Exterior, Alternatives for exporting, 17 December 2012
(Exhibit JE-379/EU-65). See also Report: Argentine Chamber of Commerce, Rules and Experiences on Current
Foreign Trade Practices, October 2013 (Exhibit JE-755), pp. 4-5; and News item: BAE Argentina, Importers
finance and subsidize exports to offset their balances, 7 August 2012 (Exhibit JE-64).
353 Sworn affidavit from officer of Company X, 10 April 2013 (Exhibits JE-307 and JE-752).
354 News item: Cronista.com, A black market of foreign trade permits arises due to import controls,
28 February 2012 (Exhibit JE-381/EU-67); News item: iProfesional.com, The "Exportación blue" business is
booming, 16 April 2012, (Exhibit JE-383/EU-69); Sworn affidavit from officer of Company X, 10 April 2013
(Exhibits JE-307 and JE-752).
355 News item: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90).
356 Ibid.
357 News item: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011
(Exhibit JE-86).
358 News item: Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its trade
balance, 29 August 2011 (Exhibit JE-91).
359 News item: Prensa Argentina, Nike announces USD 5 million investment to increase local production,
5 April 2011 (Exhibit JE-159).
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and Mondial motorcycles), exporting concentrated white grape juice from Argentina 360; and tyre
producer Pirelli, exporting honey from Argentina.361
6.170. Evidence available shows that the Argentine Government has imposed a one-to-one
requirement on the following sectors: automobiles, trucks, motorcycles, cultural products, tyres,
agricultural machinery, clothing, toys, pork meat products, pharmaceutical products and electronic
products. The following paragraphs provide more information on the operation of the one-to-one
requirement as it affects the automotive, truck and motorcycles, and cultural products sectors.
6.171. Automotive sector. The automotive sector is the economic sector for which there is the
earliest evidence showing the imposition of a one-to-one requirement. Since March 2010, the
Argentine Government has signed agreements with car manufacturers and importers whereby they
commit to achieve trade balance.
362 In March 2011, the Argentine Government announced to
companies in the sector that their imports would be limited to the volume of their exports. 363
Between March 2011 and October 2011, 17 car importers and/or manufacturers concluded
agreements with the Argentine Government in which they committed to even out their trade
deficits.
364 At least 11 of these 17 importers and manufacturers also committed to achieve an
export surplus: Volkswagen365, Mercedes Benz366, Peugeot-Citroen367, Casa Milano-Alfa Romeo368,

360 News items: Argentina Autoblog, What did Juki Argentina dispatch to Ukraine and the United States?,
27 April 2012 (Exhibit JE-105); Ámbito Financiero, Juki exports wine, 23 April 2012 (Exhibit JE-106); La
Nación, On two wheels, 26 May 2012 (Exhibit JE-107); La Moto, Faced with the crisis, Juki exports wine,
2 May 2012 (Exhibit JE-108); and MotoMundo, Juki exports wine to Ukraine, May 2012 (Exhibit JE-413/EU-99),
p. 5.
361 Office of the President, Speech by the President in the inauguration of the enlargement of the Pirelli
tyre plant in Merlo, 9 March 2011 (Exhibit JE-424/EU-110).
362 News items: Prensa Argentina, Porsche's trading company agreed to compensate imports with
exports of wine and oil, 30 March 2012 (Exhibit JE-81); and Prensa Argentina, Automakers will import as much
as they export, 11 March 2011 (Exhibit JE-396/EU-82).
363 The Minister of Industry and the Secretary of Domestic Trade made this announcement in a meeting
with representatives of Cidoa (Chamber of Car Importers and Authorized Dealers –Cámara de Importadores y
Distribuidores Oficiales de Automotores-), Mercedes Benz, Renault, BMW, Volkswagen, Fiat, Hyundai, Alfacar
(importer of Mitsubishi), Chrysler, Isuzu, Chery, Kia, Centro Milano (importer of Alfa Romeo), Ditecar (importer
of Jaguar, Volvo and Land Rover) and Indumotora Argentina (importer of Subaru). News item: Prensa
Argentina, Automakers will import as much as they export, 11 March 2011 (Exhibit JE-396/EU-82). See also
News items: Prensa Argentina, Automaker Chery agreed with the Government to revert its trade balance
in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Car producer Hyundai agrees to offset its trade
balance, 13 June 2011 (Exhibit JE-86); La Nación, BMW will export rice so that its cars can enter the country,
13 October 2011 (Exhibit JE-255); iProfesional.com, BMW suspended the shipment of cars to Argentina
because of official obstacles, 17 April 2011 (Exhibit JE-401/EU-87); and La Nación, Sales of deluxe cars stop
because of import obstacles, 5 December 2011 (Exhibit JE-405/EU-91).
364 Ford, Chery, General Motors, Volkswagen, Mercedes Benz, Porsche, Fiat, PSA Peugeot Citröen, Alfa
Romeo, Hyundai, Renault, BMW and the importers Alfacar (Mitsubishi), Ditecar (Volvo, Jaguar y Land Rover),
Nissan, Kia and Indumotora Argentina (Subaru). See, News item: Prensa Argentina, Ministry of Industry
announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92). See also
News items: Prensa Argentina, Boudou spoke about the success of the import substitution policy,
18 March 2011 (Exhibit JE-80); Prensa Argentina, General Motors committed to even out its trade balance
in 2012, 2 May 2011 (Exhibit JE-400/EU-86); Ministry of Industry, Giorgi, Boudou, and Moreno Sign General
Motors export-import plan, 2 May 2011 (Exhibit JE-4); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo
also signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Scania
informed the President it will invest USD 40 million in Argentina, 21 November 2011 (Exhibit JE-101); Prensa
Argentina, Automaker Thermodyne Vial agrees to increase exports, 1 February 2012 (Exhibit JE-102); Prensa
Argentina, Electrolux executives announced to President that they will begin exporting small appliances to
Brazil, 25 August 2011 (Exhibit JE-145); Ministry of Industry, Giorgi demanded that agricultural machinery
manufacturers submit specific integration projects within a month, 21 March 2012 (Exhibit JE-202); Ministry of
Industry, Giorgi: "Whoever integrates national parts faster will gain most", 22 March 2012 (Exhibit JE-203);
Prensa Argentina, GM's investments in Argentina will help it reverse its trade deficit, 15 June 2011
(Exhibit JE-236); and Ministry of Industry, Argentina substituted imports amounting to USD 4 billion in the first
semester of the year, 23 August 2011 (Exhibit JE-252).
365 News items: Prensa Argentina, Boudou spoke about the success of the import substitution policy,
18 March 2011 (Exhibit JE-80); Prensa Argentina, General Motors committed to even out its trade balance
in 2012, 2 May 2011 (Exhibit JE-400/EU-86); Prensa Argentina, Fiat: another automaker that commited to
even out its trade balance, 5 May 2011 (Exhibit JE-528/EU-214); and Ministry of Industry, Giorgi, Boudou, and
Moreno Sign General Motors export-import plan, 2 May 2011 (Exhibit JE-4).
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General Motors369, Fiat370, Chery371, Ford372, Hyundai373, Kia374, and Renault.375 In order to achieve
these objectives, importers and manufacturers committed to increase exports, including exports
not related to the automotive sector.
376 Some importers and manufacturers also committed to
make or increase investments in production facilities 377, increase the level of local content of their
products378 or make irrevocable capital contributions to the industry.379
6.172. The Argentine Government gives economic operators a specified period, such as one year,
to achieve a trade balance.380 If the level of exports committed to by the economic operator is not
ultimately achieved, the economic operator can either limit its imports or, alternatively, make an
irrevocable investment in the local operations of the firm, in the form of a contribution to its
capital, to compensate for the value of the imports
381 (this has been described by the complainants
as the investment requirement and will be discussed below).382

366 News items: Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, General Motors committed to even out its trade
balance in 2012, 2 May 2011 (Exhibit JE-400/EU-86).
367 News item: Prensa Argentina, Peugeot agrees to balance its trade, 17 November 2011
(Exhibit JE-245).
368 News item: Prensa Argentina, Five car producers have agreed to contribute USD 2.2 billion to the
balance of trade, 20 April 2011 (Exhibit JE-85).
369 News item: Prensa Argentina, General Motors committed to even out its trade balance in 2012,
2 May 2011 (Exhibit JE-400/EU-86).
370 News item: Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214).
371 News item: Prensa Argentina, Automaker Chery agreed with the Government to revert its trade
balance in 2012, 19 May 2011 (Exhibit JE-82).
372 News item: Ministry of Industry, Ford presented its new pickup model, under the USD 250 million
investment plan submitted to the Ministry of Industry, 3 July 2012 (Exhibit JE-277).
373 News item: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011
(Exhibit JE-86).
374 News item: Prensa Argentina, Car manufacturer KIA also pledged to even out its trade balance,
15 June 2011 (Exhibit JE-87).
375 News item: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90).
376 Exports of soy flour, soy oil and biodiesel by Nissan (Exhibit JE-90); animal feed, peanuts and water
by Alfacar (Exhibit JE-90), peanuts, wine, biodiesel and soy flour by Hyundai (Exhibit JE-86) and poultry feed
by Indumotora (Exhibit JE-91). See para. 6.169 above.
377 Renault, General Motors and Fiat. See, News items: Prensa Argentina, Fiat: Another automaker
agrees to ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Car
producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); and Prensa Argentina,
Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012, 5 August 2011
(Exhibit JE-90).
378 Renault, Fiat, and Ford. See, News items from Prensa Argentina: Fiat: Another automaker agrees to
ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214); Car producer Hyundai agrees to offset
its trade balance, 13 June 2011 (Exhibit JE-86); and Renault, Mitsubishi, Nissan and Volvo also signed a plan
to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90).
379 Renault, Nissan, Ditecar (Volvo, Jaguar, Land Rover), Hyundai, Indumotora (Subaru) and Chery (if
projected level of exports is not achieved). News items: Prensa Argentina, Automaker Chery agreed with the
Government to revert its trade balance in 2012, 19 May 2011 (Exhibit JE-82); Prensa Argentina, Car producer
Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Renault,
Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012, 5 August 2011
(Exhibit JE-90); and Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its trade balance,
29 August 2011 (Exhibit JE-91).
380 Exports during this grace period given by Argentina count in the calculations with a view to achieve
trade balance. See, News items from Prensa Argentina: An automobile importer may compensate by exporting,
25 March 2011 (Exhibits JE-1 and JE-398/EU-84); Porsche's trading company agreed to compensate imports
with exports of wine and oil, 30 March 2012 (Exhibit JE-81); and Automaker pledges to balance its trade,
6 April 2011 (Exhibit JE-5).
381 News items from Prensa Argentina: An automobile importer may compensate by exporting,
25 March 2011 (Exhibits JE-1 and JE-398/EU-84); Five car producers have agreed to contribute USD 2.2 billion
to the balance of trade, 20 April 2011 (Exhibit JE-85); and Car producer Hyundai agrees to offset its trade
balance, 13 June 2011 (Exhibit JE-86).
382 See section 6.2.2.1.4 below.
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6.173. Truck and motorcycle sectors. In the truck sector, Scania383, Thermodyne Vial (importer of
Mack trucks) 384, and Renault Trucks 385 also undertook commitments with the Argentine
Government to achieving a trade balance or an export surplus. In the motorcycle sector, Harley
Davidson386, Juki (which represents Kawasaki and Mondial)387, Suzuki388, Motomel389, and
Zanella390 all committed to even out their trade balance as well. Similar to what happened in the
automotive sector, export commitments were often made in sectors unrelated to the core business
activities of these companies.
391
6.174. Cultural products sector . Producers and importers of publications 392, books 393, and
audiovisual products 394 also committed to achieving a trade balance. In the case of books and
publications, the Argentine Chamber of Books ( Cámara Argentina del Libro ) and the Argentine
Chamber of Publications ( Cámara Argentina de Publicaciones ) signed agreements with the
Argentine Government in the last quarter of 2011 whereby they committed to even out their trade
balance by the end of 2012. 395 In order to do so, members of these two Chambers committed to
increase domestic printing and exports of books and publications from Argentina.396
6.175. In mid-September 2011 (some weeks before the agreements between the Argentine
Government and the Argentine Chamber of Books and the Argentine Chamber of Publications were
signed), local newspapers reported that over a million imported books were detained at Argentine

383 News item: Office of the President, Scania informed the President that it will invest USD 40 million in
Argentina, 21 November 2011 (Exhibit JE-411/EU-97).
384 News item: Prensa Argentina, Automaker Thermodyne Vial agrees to increase exports,
1 February 2012 (Exhibit JE-102).
385 News items: Ministry of Economy and Public Finance, Agreement signed with Renault Trucks
Argentina, 7 February 2012 (Exhibit JE-590/EU-276); and Prensa Argentina, Renault Trucks announced to the
government it will increase its exports, 7 February 2012 (Exhibit JE-103).
386 News item: Argentina Autoblog, Valued in Pesos and exporting wines, Harley-Davidson makes a
come back, 29 June 2012 (Exhibit JE-104).
387 News items: Argentina Autoblog, What did Juki Argentina dispatch to Ukraine and the United States?,
27 April 2012 (Exhibit JE-105); La Moto, Faced with the crisis, Juki exports wine, 2 May 2012 (Exhibit JE-108);
and MotoMundo, Juki exports wine to Ukraine, May 2012 (Exhibit JE-413/EU-99).
388 News items: tiempomotor.com, Suzuki Motos completed its first phase of grape-must exports,
1 June 2012 (Exhibit JE-113); Ámbito Financiero, Suzuki Motos Argentina Exports, 31 May 2012
(Exhibit JE-110); and La Moto, Suzuki closed the first phase of exports, 31 May 2012 (Exhibit JE-111); News
item: motomax.com.ar, Suzuki Motos exports from Argentina, 1 June 2012 (Exhibit JE-112).
389 News items: iProfesional.com, Motomel will construct a winery and a grape-must plant to
compensate its trade balance, 8 June 2012 (Exhibit JE-114); La Nación, Motorcycle factory will have to export
wine and grape-must to be able to import supplies), 11 June 2012 (Exhibit JE-115); La Voz, More motorcycle
factories export wine, 9 June 2012 (Exhibit JE-117); tiempomotor.com, Motomel exports wine and grape must
in order to import motoparts, 10 June 2012 (Exhibit JE-119); and La Moto, Motomel continues exporting,
11 June 2012 (Exhibit JE-121).
390 News items: enretail.com, Zanella has complied with all demands from the National Government,
2 October 2012 (Exhibit JE-122); and Argentina Autoblog, Zanella: "We do not know why there is different
treatment", 5 March 2012 (Exhibit JE-123).
391 News items: La Nación, Moreno mixes water and oil, 6 May 2012 (Exhibit JE-149); and MotoMundo,
Juki exports wine to Ukraine, May 2012 (Exhibit JE-413/EU-99).
392 News items: Prensa Argentina, Publishing Companies Agree to Restore Trade Balance,
31 October 2011 (Exhibit JE-129); Los Andes, Booksellers sign an agreement to release books blocked at
customs, 12 November 2011 (Exhibits JE-414/EU-100); and iProfesional.com, In an unprecedented drive,
Moreno blocked entry of Bibles into Argentina, 22 November 2011 (Exhibits JE-419/EU-105).
393 News items: Prensa Argentina, Giorgi and Moreno signed an agreement with booksellers to offset
imports, 11 November 2011 (Exhibit JE-133); Los Andes, Booksellers sign an agreement to release books
blocked at customs, 12 November 2011 (Exhibits JE-414/EU-100); and iProfesional.com, In an unprecedented
drive, Moreno blocked entry of Bibles into Argentina, 22 November 2011 (Exhibits JE-419/EU-105); Cámara
Argentina del Libro, Agreement with the Secretariat of Domestic Trade (Exhibits JE-664/EU-350).
394 Office of the President, Speech by the President, Cristina Fernández, in the closing ceremony of the
business round "Argentina Exporta Audiovisual", 6 December 2011 Exhibit JE-137.
395 News items: Prensa Argentina, Publishing Companies Agree to Restore Trade Balance,
31 October 2011 (Exhibit JE-129); Prensa Argentina, Giorgi and Moreno signed an agreement with booksellers
to offset imports, 11 November 2011 (Exhibit JE-133); and Cámara Argentina del Libro, Agreement with the
Secretariat of Domestic Trade (Exhibits JE-664/EU-350).
396 News items: Prensa Argentina, Giorgi and Moreno signed an agreement with booksellers to offset
imports, 11 November 2011 (Exhibit JE-133); Los Andes, Booksellers sign an agreement to release books
blocked at customs, 12 November 2011 (Exhibits JE-414/EU-100); and Cámara Argentina del Libro, Agreement
with the Secretariat of Domestic Trade (Exhibits JE-664/EU-350).
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customs.397 According to articles published in the Ar gentine press, the commitment to achieve a
trade balance, contained in the agreements with the Argentine Government signed by the book
and publication chambers, was a condition for releasing these books detained at customs.
398
6.176. Other sectors . Other sectors in which economic operators undertook one-to-one
commitments are tyres 399, agricultural machinery 400, clothing 401, toys 402, pharmaceutical 403 and
electronic products.404 As a result, some companies operating in these sectors have committed to
start exporting Argentine products or increase such exports.405
6.177. The evidence cited above leads the Panel to conclude that the commitments relating to the
one-to-one requirement have not been undertaken by economic operators on their own initiative,
but have been accepted in order to ensure their right to import or to continue importing certain
goods into Argentina.
6.2.2.1.2 The requirement to limit the volume or value of imports
6.2.2.1.2.1 Scope of the requirement
6.178. Before describing in detail this requir ement, the Panel will examine the scope of the
requirement, given the different interpretations provided by the complainants in their submissions.
6.179. In their panel requests, the complainants listed among the five actions that Argentina
allegedly requires from economic operators in order to attain the objectives of elimination of trade

397 News items: Clarín, Argentina retained a million books, 26 September 2011 (Exhibit JE-259); and
Clarín, Books to be released in the next 48 hours, 1 November 2011 (Exhibit JE-131).
398 News items: Página12, 80% of books are imported, 26 October 2011 (Exhibit JE-665/EU-351); BAE
Argentina, Publishing houses seek to compensate their trade balance to release books, 21 October 2011
(Exhibit JE-670/EU-356); Clarín, Books to be released in the next 48 hours, 1 November 2011
(Exhibit JE-131); Club de Traductores Literarios de Buenos Aires, More about the books blocked at Customs, 2
December 2011 (Exhibit JE-415/EU-101); and El Diario, Entry of foreign books and magazines remains
blocked, 29 September 2011 (Exhibits JE-417/EU-103).
399 Office of the President, Speech by the President in the inauguration of the enlargement of the Pirelli
tyre plant in Merlo, 9 March 2011 (Exhibit JE-424/EU-110).
400 News items: Ministry of Industry, The agricultural machinery sector is required to substitute imports
amounting to USD 450 million, 10 February 2011 (Exhibits JE-197 and JE-539/EU-225); Prensa Argentina,
USD 140 million will be invested in producing tractors, 21 October 2011 (Exhibit JE-577/EU-263); Ministry of
Industry, Giorgi: "Whoever integrates national parts faster will gain most", 22 March 2012 (Exhibit JE-203);
and Office of the President, Agricultural Machinery Company Claas agreed with the Government on a plan with
trade balance, 1 April 2011 (Exhibit JE-128).
401 News items: Prensa Argentina, The Government moves forward with measures to protect the textile
industry from unfair competition, 31 January 2012 (Exhibit JE-276); Cronista.com, Adidas sells furniture to
other countries' stores to comply with Moreno's orders, 22 July 2011 (Exhibit JE-160); El Cronista, Zegna
Reopens and Helps to Export Wool, 2 August 2012 (Exhibit JE-158).
402 News items: Perfil, Imported clothes, toys, and electronic products will be in short supply,
17 July 2011 (Exhibit JE-6), pp. 22-23; infobae.com, After several months, Moreno allows the importation of
Barbie dolls, 18 August 2011 (Exhibit JE-164); La Nación, Moreno increases flexibility for more imported
products, 18 August 2011 (Exhibit JE-165); 26 Noticias, Barbie dolls come back to toy shops thanks to Rasti,
18 August 2011 (Exhibit JE-166); and iProfesional.com, Barbie dolls come back in exchange for Rastis,
18 August 2011 (Exhibit JE-167).
403 News item: Office of the President, In 2020, this country will be able to produce 1.35 billion
medication units and generate 40 thousand new jobs in the sector, 10 May 2011 (Exhibit JE-168).
404 News items: Prensa Argentina, Electrolux executives announced to President that they will begin
exporting small appliances to Brazil, 25 August 2011 (Exhibit JE-145); Los Andes, More multinationals form
partnerships with wineries to be able to import, 8 July 2012 (Exhibit JE-435/EU-121); infobae.com, Newsan: a
factory of the end of the world, 1 March 2013 (Exhibits JE-436/EU-122); biodiesel.com.ar, Airoldi puts into
operation a biodiesel plant in order to be able to continue importing, 7 March 2012 (Exhibit JE-438/EU-124);
Diario de Cuyo, Good news: exports increase, 16 July 2012 (Exhibit JE-439/EU-125); and, Cronista, Newsan
begins to export fish to compensate for imports, 7 March 2012 (Exhibit JE-148).
405 For instance, the tyre manufacturer Pirelli started to export Argentine honey. See, Office of the
President, Speech by the President in the inauguration of the enlargement of the Pirelli tyre plant in Merlo,
9 March 2011 (Exhibit JE-424/EU-110). For some other examples, see para. 6.169 above.
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balance deficits and import substitution, to "limit the volume of imports and/or reduce their
price".406 The complainants have explained the content of this requirement differently.
6.180. The European Union divides the requirement to limit "the volume of imports and/or reduce
their price" into two distinct requirements: (a) a requirement to limit the volume of imported
products (a so-called "import reduction requirement"); 407 and (b) a requirement to freeze or
reduce prices of products sold domestically (a so-called "price control requirement"). 408 The
United States and Japan do not refer to a price control requirement in their submissions. 409
Instead, they assert only the existence of requir ements "to limit the volume of imports or – less
frequently – to limit the unit price of imports. According to the United States, both of these
requirements serve to reduce the overall value of the import transaction".
410
6.181. In response to a Panel question 411, the United States indicated that the requirement to
reduce the price of imports identified in its panel request and its submissions refers to a reduction
in the unit price value of such imports. The United States added that a reduction in either the unit
price or the volume of imports might result in a reduction in the total value of imports.
412 In
response to a subsequent Panel question, the United States argued that a reduction in the unit
price of imports might affect the market price of the products and asserted that "the requirement
impacts both import and market prices".
413 Likewise, Japan asserted that "'the reduction of the
price of imports' (…) refers to (a) the unit price of imports, as well as (b) the total value of
imports".414 Japan also alleged that a reduction in either the unit price or the total value of imports
could lead to a reduction in the market price of imports.415
6.182. Only the European Union has asserted that the requirement to reduce the price of imports
identified in its panel request should be interpreted to include a price control requirement, i.e. a
commitment from economic operators to freeze or reduce prices of products sold domestically.
This interpretation
416 was subsequently confirmed in its responses to the Panel, where the
European Union asserted that the term "imports" should be interpreted as "imported products" as
a result of a joint reading of the European Union's panel request and its first written submission.417
6.183. Argentina affirms that the price control re quirement identified by the European Union is
different from an alleged requirement to limit "the volume of imports and/or reduce their price". In
Argentina's view, by arguing the existence of a pr ice control requirement, the European Union is
attempting to rewrite the terms of its panel request in order to make it conform to the evidence it
has submitted to the Panel, which only refers to a purported price control requirement. 418
Argentina notes also that the alleged objective pursued by the price control requirement is "to
control inflation and not impede imports".419

406 European Union's request for the establishment of a panel, p. 3; United States' request for the
establishment of a panel, p. 4; Japan's request for the establishment of a panel, p. 3.
407 European Union's first written submission, paras. 161-175.
408 Ibid. paras. 176-182.
409 Although in the section relating to the import reduction requirement, Japan and the United States
have not referred to the price control requirement identified by the European Union, they both include evidence
referring to price freezes for certain clothing retailers that, as Japan and the European Union have indicated,
seems to refer to limits on the prices at which the products are sold in the domestic market. European Union's
response to Panel question No. 52, para. 15; Japan's response to Panel question No. 52, paras. 41-42. The
United States considers that the interpretation of the phrase "halt in prices" in the evidence listed by the Panel
in Question No. 52 is not clear but it asserts that an interpretation "consistent with the other evidence with
respect to this requirement" could lead to the conclusion that the references to "halt in prices" refer to the unit
price of imports. See United States' response to Panel question No. 52, para. 21.
410 United States' first written submission, para. 84. (footnote omitted)
411 Panel question Nos. 12 and 52.
412 United States' response to Panel question No. 12, para. 21.
413 United States' response to Panel question No. 52, para. 21.
414 Japan's response to Panel question No. 12, para. 26.
415 Japan's response to Panel question No. 52, para. 42.
416 European Union's first written submission, para. 176; and second written submission, para. 113.
417 European Union's response to Panel question No. 43.
418 Argentina's comments on the complainants' responses to Panel question No. 43, paras. 1-2. See also
Argentina's comments on the complainants' responses to Panel question No. 52, paras. 33-35.
419 Argentina's second written submission, para. 113.
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6.184. In the Panel's view, the terms used by the three complainants in their panel requests do
not clearly identify a price control requirement as one of the measures at issue in the dispute. It is
unclear from the terms used in the panel requests (that economic operators are required by the
Argentine Government to "limit the volume of imports and/or reduce their price") that this TRR
refers to a price control requirement. Furthermore, it is unclear how a price control requirement
would be related to the Argentine Government's purported policy objectives of eliminating trade
balance deficits and substituting imports, which in the panel requests are identified as the common
objectives to each of the five TRRs. As noted ab ove, of the three complainants, only the European
Union asserts that a price control requirement is covered by the terms used in the panel requests.
The Panel has already recalled the Appellate Body's statement that, when a challenge is brought
against an unwritten measure, the complainants are expected to identify such measures in their
panel requests "as clearly as possible".
420
6.185. In light of the above, the Panel concludes that the alleged requirement to limit "the volume
of imports and/or reduce their price" identified in the complainants' panel requests refers only to a
requirement to limit the volume or value of imported products (an "import reduction
requirement"). The price control requirement referr ed to by the European Union in its submissions
is not covered by the complainants' panel requests and consequently does not constitute a
measure at issue in the present dispute.
6.2.2.1.2.2 Description
6.186. The Argentine Government has required certain economic operators to limit their imports
(either in volume or in value). This requirement has often been imposed on economic operators
along with other TRRs, such as the one-to-one requirement or the local content requirement.
421
6.187. Supermarket chains, automobile and motorcycle producers and importers, producers of
pork products, and producers of electronic and of fice equipment, have committed to restrict their
imports into Argentina. In the paragraphs that follow the Panel will provide details on how this
requirement has operated.
6.188. Supermarket sector. In May 2010, the Argentine Secretary of Domestic Trade met with
representatives of local supermarkets to inform them that they would not be able to continue
importing goods equivalent to products produced domestically. 422 Argentine authorities also
specifically required supermarkets to sell domestic products instead of imported ones (a local
content requirement that will be discussed below).
423 There is no evidence on record of the list of
the products covered by the import reduction requ irement. Brazilian products, which were initially
affected by this measure, were excluded from the scope of application a few months later.424
6.189. In November 2011, the Secretary of Domestic Trade requested supermarkets to refrain
from selling certain imported products (mainly household appliances and some food products) for

420 See para. 6.42 above (citing Appellate Body Report, EC and certain member States – Large Civil
Aircraft, para. 792).
421 There are examples of the application of the import reduction requirement together with other TRRs.
See, in the motorcycle sector, News item: Argentina Autoblog, Valued in Pesos and exporting wines, Harley-
Davidson makes a come back, 29 June 2012 (Exhibit JE-104); and, in the supermarket sector, News item:
Página12, When the industry has someone to protect it, 16 February 2011 (Exhibits JE-450/EU-136).
422 News items: La Nación, The Government wants to restrain the importation of foodstuff, 6 May 2010
(Exhibit JE-453/EU-139); lapoliticaonline.com, Moreno targets food imports and the supermarket sector
requests clarifications, 10 May 2010 (Exhibit JE-446/EU-132); infoalimentacion.com, Moreno: with the
magnifying glass on imported food, 13 May 2010 (Exhibit JE-448/EU-134); La Nación, Restrictions on the
importation of foodstuff are still in force, 19 May 2010 (Exhibit JE-444/EU-130); and La Voz, Uruguayan
companies concerned about K measure, 16 May 2010 (Exhibit JE-442/EU-128).
423 News items: La Nación, The Government wants to restrain the importation of foodstuff, 6 May 2010
(Exhibit JE-453/EU-139); lapoliticaonline.com, Moreno targets food imports and the supermarket sector
requests clarifications, 10 May 2010 (Exhibit JE-446/EU-132); infoalimentacion.com, Moreno: with the
magnifying glass on imported food, 13 May 2010 (Exhibit JE-448/EU-134); and La Nación, Restrictions on the
importation of foodstuff are still in force, 19 May 2010 (Exhibit JE-444/EU-130).
424 In May 2010, Brazilian products were affected by the import reduction requirement on supermarkets.
According to reports dated January 2011, they were subsequently excluded. See, News item: La Nación,
Moreno again restrains the entry of imported goods, 17 January 2011 (Exhibit JE-455/EU-141).
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at least one month.425 In early 2012, the Secretary of Domestic Trade informed supermarkets that
they should stop importing and selling foreign products when there was an equivalent domestic
product.
426 This requirement was applied throughout 2012, although by mid-2012 the measure
was relaxed, particularly for foodstuffs, toys and textiles. 427 In April 2013, the Secretary of
Domestic Trade allowed for an increase of imports within the context of an agreement between the
Argentine Government and several supermarkets.428
6.190. Automotive and motorcycle sector . In 2011, with a view to reversing their trade deficits,
economic operators in the automobile and motorcycle sectors were required to reduce their
imports by 20% and 40% respectively. 429 In the case of the automobile sector, the Argentine
Government subsequently imposed additional TRRs such as an investment requirement, a non-
repatriation requirement and a requirement to increase the level of local content in domestically
produced goods.430
6.191. In December 2013, the Minister of Industry reached an agreement with car manufacturers
and importers to reduce their imports by around 20% in value in the first quarter of 2014; a
percentage based on their level of imports in 2013. 431 The 20% decrease in the value of imports
demanded by the Ministry of Industry was an av erage for the sector; the actual percentage of
import reduction varied depending on the trade balance of each car manufacturer or importer.
According to evidence, the reduction could reach up to 27.5% for those car manufacturers with a
higher trade deficit and for net car importers.432

425 News item: BAE Argentina, At Moreno's request, supermarkets paralysed all external purchases,
16 November 2011 (Exhibit JE-459/EU-145).
426 News items: Página12, Do not import anything that is produced here, 5 January 2012
(Exhibit JE-461/EU-147); infobae. com, Moreno met with the supermarkets to regulate imports,
4 January 2012 (Exhibit JE-462/EU-148); La Nación, Moreno will further control importation, 4 January 2012
(Exhibit JE-463/EU-149); ámbito.com, "Buy national" in force in supermarkets, 5 January 2012
(Exhibit JE-465/EU-151); Cronista.com, Moreno banned supermarkets from importing and established the
guidelines for price increases this year, 4 January 2012 (Exhibit JE-466/EU-152); and iProfesional.com,
Moreno: "Products entering the country must not be produced domestically", 3 January 2012
(Exhibit JE-467/EU-153).
427 A 20% increase of the volume of imports was permitted by the Secretary of Domestic Trade. See
News items: iProfesional.com, In order to lift the pressure on prices, Moreno increases the flexibility of the
exchange rate "trap" for foodstuff, toys and textiles, 2 August 2012 (Exhibit JE-473/EU-159); La Nación, The
trap has been opened for foodstuff, 2 August 2012 (Exhibit JE-474/EU-160); 24siete.info, The Government
would authorize more imports to supermarkets and may add some flexibility to the requirements,
4 August 2012 (Exhibit JE-475/EU-161); and Urgente24.com, Moreno's restrictions loosened, 2 August 2012
(Exhibit JE-476/EU-162).
428 News items: Página12, No changes of the origin on the store shelves, 2 April 2013
(Exhibit JE-509/EU-195); and ámbito.com, Moreno II: Promises more imported products, 25 February 2013
(Exhibit JE-512/EU-198).
429 For examples of import reduction in the automotive sector, see News items: Ministry of Industry,
Government seeks to reduce third-country car imports by 20%, 10 December 2010 (Exhibit JE-477/EU-163);
and iProfesional.com, The Government advances with the "corralito" on imported cars and consumers can
already feel it in their pockets, 3 February 2011 (Exhibit JE-478/EU-164). For examples in the motorcycle
sector, see, News item: Cronista.com, Harley Davidson motorcycles are withdrawn from sale until 2012
because of import obstacles, 21 September 2011 (Exhibit JE-483/EU-169).
430 See, News items: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance,
13 June 2011 (Exhibit JE-86); Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance,
5 May 2011 (Exhibits JE-88 and JE-528/EU-214); and Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo
also signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90). Economic operators in
the motorcycle sector also committed to even out their trade balances by increasing exports or the amount of
local content in their products. See, News item: BAE Argentina, Motorcycle importers criticise the two-fold
official requirements, 22 February 2012 (Exhibit JE-423/EU-109).
431 The entities that reached this agreement with the Argentine Government are the Association of
Argentine Manufacturers of Electronic Terminals (Asociación de Fábricas Argentinas de Terminales de
Electrónica, Afarte), the Argentine Chamber of Office and Commercial Equipment (Cámara Argentina de
Máquinas de Oficina, Comerciales y Afines, Camoca), the Association of Car Manufacturers (Asociación de
Fábricas de Automotores, Adefa), and the Chamber of Car Importers and Authorized Dealers (Cámara de
Importadores y Distribuidores Oficiales de Automotores, Cidoa). News item: Prensa Argentina, Giorgi agreed
with electronic and automotive industries to reduce foreign currency for exports by 20%, 11 December 2013
(Exhibit JE-827).
432 News item: Prensa Argentina, Giorgi agreed with electronic and automotive industries to reduce
foreign currency for exports by 20%, 11 December 2013 (Exhibit JE-827).
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6.192. Pork producers. Following a meeting with the Secretary of Domestic Trade, in May 2012,
four entities representing the pork products value chain proposed a number of trade-related
commitments relating to the importation of pork cuts
433: (a) not to import pork cuts with bone-in
nor finished products; only pork meat and fat may be imported; (b) only companies in the
pressed-meat industry with a valid SENASA authorization may import; (c) imports for the following
annual period (from 1 May 2012 to 30 April 2013) would be limited to 80% of the volume of
imports made by each company in 2011; (d) the pressed-meat industry would submit its list of
prices for 2010-2011 within seven days; (e) the pressed-meat industry would submit its annual
import-export commitments; and, (f) the signing entities would inform their members about the
current import procedures, which involve the filing of the DJAI with the Federal Administration of
Public Revenues ( Administración Federal de Ingresos Públicos , AFIP ), the Import Operations
Registry ( Registro de las Operaciones de Importación , ROI) and the Unit on Coordination and
Evaluation of Subsidies on Internal Consumption ( Unidad de Coordinación y Evaluación de
Subsidios al Consumo Interno , UCESCI), and the submission of price lists and import-export
commitments to the Secretariat of Domestic Trade.
434
6.193. In the same document, representatives of the industry also made two petitions to the
Argentine Government: (a) the release of pork products and inputs loaded before
31 January 2012, which were still at the Argentine customs, ports or fiscal warehouses; and
(b) the prohibition for the importation of natural bovine intestines. The last petition was in support
of the request made earlier by the Argentin e Chamber of Producers of Natural Casing ( Cámara
Argentina de Elaboradores de Tripas Naturales , CADELTRIP), who committed to substitute these
imports with national products sold at the price authorized by the Secretariat of Domestic Trade.
435
6.194. Electronic and office equipment . In December 2013, electronic and office equipment
producers436 met with the Minister of Industry and the Secretary of Domestic Trade and agreed to
reduce their imports in the first quarter of 2014 by 20% as compared to the previous year.437
6.195. Evidence on record indicates that these commitments to limit the volume or value of
imports were undertaken by economic operators i n r e s p o n s e t o r e q u e s t s f r o m t h e A r g e n t i n e
Government. In certain instances (such as in the pork sector) compliance with these commitments
constituted a condition for operators to import goods into Argentina.
6.2.2.1.3 The local content requirement
6.196. The Argentine Government has required certain economic operators to reach a higher level
of local content in their products by substituting imports with products that are produced or could
be produced in Argentina.

433 Argentina has acknowledged receipt of the proposal. See Argentina's response to Panel question
No. 55. The four entities submitting the proposal are the Union of the Argentine Meat Industry (Unión de la
Industria Cárnica Argentina, UNICA), the Argentine Chamber of the Pressed Meat and Related Industries
(Cámara Argentina de la Industria de Chacinados y Afines, CAICHA), the Argentine Association of Pork
Producers (Asociación Argentina de Productores de Porcinos, AAPP) and the Argentine Council of Producers
(Consejo Argentino de Productores, CAP). See Letter from the Argentine meat and pork industry to the
Secretary of Domestic Trade, 7 May 2012 (Exhibit JE-441/EU-127). See also, News item: Porcinos, The
Argentine Association of Pork Producers and other entities within the pork value chain sealed an agreement to
allow importation, June 2012 (Exhibit JE-488/EU-174), p. 6.
434 Letter from the Argentine meat and pork industry to the Secretary of Domestic Trade, 7 May 2012
(Exhibit JE-441/EU-127).
435 Ibid.
436 The entities that reached this agreement with the Argentine Government are the Association of
Argentine Manufacturers of Electronic Terminals (Asociación de Fábricas Argentinas de Terminales de
Electrónica, Afarte), the Argentine Chamber of Office and Commercial Equipment (Cámara Argentina de
Máquinas de Oficina, Comerciales y Afines, Camoca), the Association of Car Manufacturers (Asociación de
Fábricas de Automotores, Adefa) and the Chamber of Car Importers and Authorized Dealers (Cámara de
Importadores y Distribuidores Oficiales de Automotores, Cidoa). News item: Prensa Argentina, Giorgi agreed
with electronic and automotive industries to reduce foreign currency for exports by 20%, 11 December 2013
(Exhibit JE-827).
437 News item: Prensa Argentina, Giorgi agreed with electronic and automotive industries to reduce
foreign currency for exports by 20%, 11 December 2013 (Exhibit JE-827).
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.197. The Argentine Government stated that import substitution is a state policy and one of the
main tools to reindustrialize the country. 438 It has referred to this objective in numerous
statements439, as well as in its Industrial Strategic Plan 2020 (PEI 2020). 440 The President of
Argentina stated in October 2011 that the final objective of the Government is to domestically
substitute around 45% of imports.441
6.198. The PEI 2020 refers to 11 Working Groups ( Mesas de Implementación ) in the following
sectors (value chains): (a) leather and footwear; (b) wood; (c) textile and apparel; (d) automotive
and auto parts; (e) construction materials; (f) software; (g) agricultural machinery; (h) medicines
for human consumption; (i) capital goods; (j) poultry, pork and dairy products; and, (k) chemical
and petrochemical.
442 In these Working Groups, manufacturers, potential local suppliers and
government representatives are to meet regularly with a view to discussing the development of
these respective sectors. As described below, subsequent discussions have given rise to
agreements on which imported products can be substituted by domestic production.
6.199. Argentine authorities stated that the level of import substitution reached USD 9.2 billion in
2010443 and USD 4 billion in the first half of 2011.444 The percentage of local content to be reached
by economic operators has varied in the different sectors for which there is available evidence
(mining equipment, agricultural machinery, moto rcycles, and electronic products), and even
between producers within the same sector.
6.200. Mining Equipment . In August 2011, the Minister of Industry met with industry
representatives and urged them to substitute imports. In her statement, the minister highlighted
that Argentina possessed the sixth largest mineral reserves and such endowment should lead the
country to develop domestically the capital goods needed for the extraction industry.
445 In 2012,
the Argentine Government established a system for regular meetings between mining companies,
potential national suppliers, and government representatives aimed at developing the value chain
for this sector. In addition, it requested to representatives of mining companies that they strive to
increase the use of locally produced goods and services.
446 The Minister of Industry stated that it
should be possible to substitute imports in the mining sector by USD 200 million. 447 In the
particular case of ball mills, the minister estimate d the development of the industry could result in
the substitution of imports valued in USD 80 million. 448 The Ministry of Industry established a

438 The Minister of Industry has indicated that import substitution in the agricultural machinery sector is
a State policy. See, News item: Office of the President, Giorgi confirmed that benefits to produce agricultural
machinery will be extended under a commitment to substituting imports, 19 November 2012
(Exhibit JE-369/EU-55).
439 See, for example, News items: Ministry of Industry, Minister Giorgi met with representatives of the
mining industry, 11 August 2011 (Exhibit JE-210); and Ministry of Industry, Giorgi met with car manufacturers
and laid out actions to integrate local parts and diversify exports, 24 April 2012 (Exhibit JE-229).
440 Since 2003, import substitution is one of the five pillars of Argentina's macroeconomic policies. See,
Ministry of Industry, PEI 2020, 4 October 2011 (Exhibits ARG-51 and JE-749), p. 33.
441 Office of the President, Presentation of the Strategic Industrial Plan 2020, Speech by the President,
4 October 2011 (Exhibit JE-517/EU-203). See also Ministry of Industry, PEI 2020, 4 October 2011
(Exhibits ARG-51 and JE-749), p. 38.
442 European Union's first written submission, para. 186. See also "Mesas de Implementación" (Working
Groups), in Ministry of Industry's website, available at http://www.industria.gob.ar/plan-estrategico-industrial-
2020/mesas-de-implementacion/ (consulted on 7 March 2014). European Union's first written submission,
fn 253 to para. 186.
443 News item: Ministry of Industry, Giorgi: "We will not leave the internal market in the hands of unfair
competition", 16 February 2011 (Exhibit JE-323/EU-9).
444 News item: Ministry of Industry, Argentina substituted imports amounting to USD 4 billion in the first
semester of the year, 23 August 2011 (Exhibit JE-252).
445 News item: Ministry of Industry, Minister Giorgi met with representatives of the mining industry,
11 August 2011 (Exhibit JE-210).
446 News items: Ministry of Industry, Giorgi declared that the mining sector must generate more
employment and local growth by developing national suppliers, 28 March 2012 (Exhibit JE-211); Ministry of
Industry, Giorgi asks executives of La Alumbrera mining company to develop more local suppliers,
26 April 2012 (Exhibit JE-214); and Ministry of Industry, Giorgi with mining companies: boost to local
manufacturing of capital goods for the sector, 22 April 2012 (Exhibit JE-213).
447 News item: Prensa Argentina, Giorgi met with mining companies and suppliers to move forward a
plan to substitute over USD 200 million in imports, 27 August 2012 (Exhibit JE-216).
448 News item: Ministry of Industry, Giorgi: "Consolidating the industrialization of an input means
walking towards real sovereignty in the mining sector", 25 September 2012 (Exhibit JE-217).
WT/DS438/R • WT/DS444/R • WT/DS445/R

system to monitor developments in this regard. 449 Argentina provides certain fiscal benefits to
mining companies (such as fiscal stability, credits on their income tax for exploration expenses and
other investments, tax exemptions on purchases of certain goods and services, duty- and tax-free
importation of capital goods and other inputs necessary for their mining activity).
450 In order to
enjoy these benefits, mining companies must establish an internal department for import
substitution and, through this department, submit their purchase plans to the government for
approval 120 days before purchasing the products. When a company is planning to purchase
imported products or services, it must indicate in its purchase plans the reason why it is not
possible to buy domestic products or services. A technical evaluation working group will assess the
purchase plan and determine whether it complies with import substitution targets.
451
6.201. Automotive sector . In April 2012, the Minister of Industry urged car manufacturers to
achieve a larger integration of domestically produced parts and a greater development of national
suppliers, so as to allow the exportation of domestically produced parts. 452 The Argentine
Government reached agreements with certain car manufacturers whereby they committed to
produce certain car models in Argentina and increase local content in their production
processes.453 The Ministry of Industry also organized m eetings with sectors providing inputs to the
automotive sector other than auto-parts, such as leather 454, steel455 or software 456, to foster the
incorporation of local content in cars manufactured in Argentina.457
6.202. Agricultural machinery . Since February 2011, the Argentine Government has asked
producers of agricultural machinery to increase their production (mainly of tractors and
harvesters) and to submit import substitution plans to incorporate more local agro-parts into their
final products.
458 To support this effort, the Ministry of Industry established a Working Group
(Mesa de Integración Nacional de Maquinaria Agrícola ) to launch negotiations between producers
of agricultural machinery and local producers of agro-parts. 459 The main objective pursued by the
government is to advance in the integration of local content by manufacturers purchasing agro-

449 News item: Prensa Argentina, Cases of import substitution in the mining sector, 6 April 2013
(Exhibit JE-523/EU-209).
450 Law 24,196 on Mining Investments, 28 April 1993 (Exhibit JE-527/EU-213).
451 Resolution 54/2012 (Regulations for the application of Resolutions 12/2012 and 13/2012),
27 November 2012 (Exhibit JE-525/EU-211). For a company's perspective, see Goldcorp Earnings Conference
Call (Q1 2012), 26 April 2012 (Exhibit JE-227).
452 News item: Ministry of Industry, Giorgi met with car manufacturers and laid out actions to integrate
local parts and diversify exports, 24 April 2012 (Exhibit JE-229).
453 News items: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance,
13 June 2011 (Exhibit JE-86); Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance,
5 May 2011 (Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also
signed a plan to achieve a trade surplus in 2012, 5 August 2011 (Exhibit JE-90); Prensa Argentina, Ministry of
Industry announced that BMW will balance imports and exports in 2012, 13 October 2011 (Exhibit JE-92); and
Ministry of Industry, Honda will invest USD 3 million to begin producing motorcycles in its Campana factory,
27 June 2011 (Exhibit JE-254).
454 News item: Ministry of Industry, Giorgi: "The challenge is to add value to leather exports",
19 June 2012 (Exhibit JE-232).
455 News items: Ministry of Industry, Giorgi gathered automakers and auto part producers with special-
steel manufacturers, 2 May 2012 (Exhibit JE-230); and Ministry of Industry, Giorgi and Moreno agreed with
automakers, auto part producers and steel makers to substitute imports of special steels, 19 June 2012
(Exhibit JE-231).
456 News item: Ministry of Industry, Giorgi fosters import substitution and increased exports of software
in the automobile industry, 9 October 2012 (Exhibit JE-234).
457 News items: Ministry of Industry, Automakers agree to accelerate import substitution,
22 November 2012 (Exhibit JE-530/EU-216); Ministry of Industry, Import substitution: Auto parts that can
start being produced in Argentina are defined, 19 February 2013 (Exhibit JE-534/EU-220); and Ministry of
Industry, Giorgi and Moreno agreed with automakers, auto part producers and steel makers to substitute
imports of special steels, 19 June 2012 (Exhibit JE-231).
458 News item: Ministry of Industry, The agricultural machinery sector is required to substitute imports
amounting to USD 450 million, 10 February 2011 (Exhibits JE-197 and JE-539/EU-225); AGCO Corp Earnings
Conference Call (Q4 2011), 7 February 2012 (Exhibit JE-199).
459 News items: Ministry of Industry, Giorgi demanded that agricultural machinery manufacturers submit
specific integration projects within a month, 21 March 2012 (Exhibit JE-202); Ministry of Industry, Giorgi:
"Whoever integrates national parts faster will gain most", 22 March 2012 (Exhibit JE-203); Ministry of Industry,
Giorgi brought together agricultural machinery manufacturers and agroparts manufacturers, 24 April 2012
(Exhibit JE-204); and Ministry of Industry, Giorgi urged agroparts manufacturers to substitute imports,
12 June 2012 (Exhibit JE-205).
WT/DS438/R • WT/DS444/R • WT/DS445/R

parts from domestic producers. 460 The Minister of Industry, who participates in the meetings, has
set targets for degrees of local integration and ur ged economic operators to submit their import
substitution plans. 461 Compliance with import substitution plans is monitored by the Ministry of
Industry.462 For agricultural machinery, the goal was to achieve between 55-60% of local content
in 2013463, although this percentage varies according to the product. 464 These policies seem to be
accompanied by the eligibility for soft loans granted for example by the Banco Nación.465
6.203. Motorcycle sector. The local content requirement has also been applicable to motorcycle
producers. In November 2009, news items posted on government websites reported the adoption
of legislation requiring substitution of imported parts to a level of 30% of the unit value of
production within a period of five years and announcing fiscal credits for companies that achieve
the proposed targets.
466 The Argentine Government established a tax benefit for those companies
submitting an export-import plan and a producti on plan to be approved by the "competent
authority".467 Pursuant to Law 26,457 of 15 December 2008, on the Regime of Incentives for Local
Investment in the Motorcycles and Motoparts Industry ( Régimen de Incentivo a la Inversión Local
de Emprendimientos de Motocicletas y Motopartes ), the production plan should contain a
programme for the progressive integration of local content into final products, subject to approval
by the Argentine Government. In June 2011, the Ministry of Industry required motorcycle
manufacturers either to produce motorcycles with at least one-half domestic motoparts or,

460 News items: Ministry of Industry, Giorgi demanded that agricultural machinery manufacturers submit
specific integration projects within a month, 21 March 2012 (Exhibit JE-202); Ministry of Industry, Giorgi:
"Whoever integrates national parts faster will gain most", 22 March 2012 (Exhibit JE-203); Ministry of Industry,
Giorgi brought together agricultural machinery manufacturers and agroparts manufacturers, 24 April 2012
(Exhibit JE-204); and Ministry of Industry, Giorgi urged agroparts manufacturers to substitute imports,
12 June 2012 (Exhibit JE-205).
461 News items: Ministry of Industry, The Government requests to double the production of national
agricultural machinery in 2011 to substitute imports, 9 February 2011 (Exhibit JE-538/EU-224); Ministry of
Industry, The agricultural machinery sector is required to substitute imports amounting to USD 450 million, 10
February 2011 (Exhibits JE-197 and JE-539/EU-225); Ministry of Industry, Agricultural machinery
manufacturers in Argentina will incorporate axles and transmissions produced in the country, 27 February 2013
(Exhibit JE-543/EU-229); and Ministry of Industry, Giorgi demanded that agricultural machinery manufacturers
submit specific integration projects within a month, 21 March 2012 (Exhibit JE-202).
462 News item: Ministry of Industry, Giorgi demanded that agricultural machinery manufacturers submit
specific integration projects within a month, 21 March 2012 (Exhibit JE-202).
463 News items: Ministry of Industry, Giorgi confirmed that from 2013 there will be a 55-60% level of
integration of national supplies in agricultural machinery, 6 November 2012 (Exhibit JE-541/EU-227); Office of
the President, Giorgi confirmed that benefits to produce agricultural machinery will be extended under a
commitment to substituting imports, 19 November 2012 (Exhibit JE-369/EU-55); Prensa Argentina, Giorgi
ratified the extension of benefits to manufacture agricultural machinery in the country, 19 November 2012
(Exhibit JE-207); Ministry of Industry, Agricultural machinery manufacturers in Argentina will incorporate axles
and transmissions produced in the country, 27 February 2013 (Exhibit JE-543/EU-229); and Ministry of
Industry, Pauny announced to Giorgi that it will reach a production of 2,500 tractors in 2014, 8 April 2013
(Exhibit JE-368/EU-54).
464 For harversters, the objective of local content for the first trimester of 2014 is 20% and 40% for the
first trimester of 2015. In respect of tractors, the objective of local content is 35% for the first trimester of
2014 and 50% in early 2015. See News item: Prensa Argentina, Agricultural machinery manufactured in the
country must have 40-50% of national parts, 23 May 2013 (Exhibit JE-550/EU-236).
465 News items: Ministry of Industry, Giorgi: "We will not fund tractors or harvesters that do not reach
an acceptable level of national integration", 27 March 2013 (Exhibit JE-537/EU-223); Prensa Argentina,
Agricultural machinery manufacturers commit to increase level of local integration, 13 April 2013
(Exhibit JE-549/EU-235); and Prensa Argentina, Agricultural machinery manufactured in the country must have
40-50% of national parts, 23 May 2013 (Exhibit JE-550/EU-236). See also News items: Office of the President,
Giorgi confirmed that benefits to produce agricultural machinery will be extended under a commitment to
substituting imports, 19 November 2012 (Exhibit JE-369/EU-55); Prensa Argentina, Giorgi ratified the
extension of benefits to manufacture agricultural machinery in the country, 19 November 2012
(Exhibit JE-207); Ministry of Industry, Giorgi confirmed that from 2013 there will be a 55-60% level of
integration of national supplies in agricultural machinery, 6 November 2012 (Exhibit JE-541/EU-227); and
Ministry of Industry, Agricultural machinery manufacturers in Argentina will incorporate axles and
transmissions produced in the country, 27 February 2013 (Exhibit JE-543/EU-229).
466 News item: Ministry of Industry, Domestic production of motorcycles and parts will increase,
26 November 2009 (Exhibit JE-553/EU-239).
467 Article 3, Law 26,457 on incentives for local investment for the production of motorcycles and
motorcycle parts, 15 December 2008 (Exhibit JE-551/EU-237).
WT/DS438/R • WT/DS444/R • WT/DS445/R

alternatively, to assemble two motorcycles in the country for each imported motorcycle. 468
Negotiations between motorcycle manufacturers and producers of motoparts have reportedly
taken place on a regular basis to advance the import substitution process in this sector.
469 In
March 2013, the Secretary of Domestic Trade is reported to have declared that motorcycle
producers would not be able to import unless they complied with the Government's integration
plan.470
6.204. Electronic products . The Argentine Government adopted Resolution 12/2013 for audio
systems and equipment and Resolution 13/2013 for window- and split-type air conditioning
systems that establish a minimum level of local content as a condition to benefit from certain tax
and customs benefits.
471 A Working Group ( Mesa de Desarrollo de Proveedores de Material y
Equipos Eléctricos y Electrónicos ) was established to serve as a forum for dialogue between
manufacturers, input suppliers and the government.472
6.205. Pharmaceutical sector . In May 2011, the Minister of Industry declared that, in order to
enjoy access to the Argentine market, pharmaceutical laboratories would have to engage in local
production. The Minister announced that by 2020 Argentina should increase domestic production of
medicines from less than 500 million units to 1.35 billion, thereby creating 40 thousand new jobs
and achieving an export surplus of USD 1.5 billion.
473
6.206. Bicycle sector. In April 2013, the Argentine Government launched a Working Group for the
bicycle sector ( Mesa Nacional de Integración de la Industria de Bicicletas ) with the objective to
increase the production of domestic bicycle part s in order to strengthen the Argentine bicycle
industry. This sector is reported to have a level of approximately 55-60% local content.474
6.207. The available evidence leads the Panel to conclude that in some economic sectors a local
content requirement has been set by the Argentine Government as a condition for economic
operators to benefit from tax incentives or soft loans.
475 In addition, in at least two sectors the
Argentine Government seems to have imposed this requirement as a condition for economic
operators to import or to continue importing goods into Argentina.476

468 News item: Office of the President, Half of the motorcycles sold in the country have Argentine labor,
4 June 2011 (Exhibit JE-237).
469 News item: Cronista.com, Import ban on motorcycle manufacturers that do not increase the use of
local components, 20 March 2013 (Exhibit JE-557/EU-243).
470 Ibid.
471 Ministry of Industry, Resolution 12/2013, 22 February 2013 (Exhibit JE-561/EU-247); Ministry of
Industry, Resolution 13/2013, 22 February 2013 (Exhibit JE-562/EU-248).
472 News item: Ministry of Industry, Giorgi: "Importers' interests seek to weaken the electronics industry
in Tierra del Fuego, where 12,000 people work", 11 October 2011 (Exhibit JE-560/EU-246).
473 News item: Office of the President, In 2020, this country will be able to produce 1.35 billion
medication units and generate 40 thousand new jobs in the sector, 10 May 2011 (Exhibit JE-168).
474 News item: Ministry of Industry, Giorgi highlighted the high level of integration of the Argentine
bicycle industry, 5 April 2013 (Exhibit JE-569/EU-255).
475 News items: Prensa Argentina, Giorgi ratified the extension of benefits to manufacture agricultural
machinery in the country, 19 November 2012 (Exhibit JE-207); Ministry of Industry, Débora Giorgi met with
the authorities of the Industrial Chamber of Motorcycles, Bycicles, Wheeled Vehicles and Related Industries,
2 November 2009 (Exhibit JE-555/EU-241); Ministry of Industry, Débora Giorgi met with motorcycle
manufacturers, 4 December 2009 (Exhibit JE-556/EU-242); and Ministry of Industry, The agricultural
machinery sector is required to substitute imports amounting to USD 450 million, 10 February 2011
(Exhibits JE-197 and JE-539/EU-225). See also Article 3, Law 26,457 on incentives for local investment for the
production of motorcycles and motorcycle parts, 15 December 2008 (Exhibit JE-551/EU-237); Office of the
President, Inauguration of a new plant of Fiat Argentina in Córdoba: Speech by the President of Argentina,
4 June 2013 (Exhibit JE-794/EU-444).
476 News items: Cronista.com, Import ban on motorcycle manufacturers that do not increase the use of
local components, 20 March 2013 (Exhibit JE-557/EU-243); Diario BAE, Giorgi called on producers of
agricultural machinery to accelerate substitution of parts, 22 March 2012 (Exhibit JE 288); and, Ministry of
Industry, Giorgi demanded that agricultural machinery manufacturers submit specific integration projects
within a month, 21 March 2012 (Exhibit JE-202).
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.2.2.1.4 The investment requirement
6.208. The Argentine Government requires certain companies to make or increase investments in
Argentina. This requirement is usually linked to the one-to-one requirement 477 or to the local
content requirement.478
6.209. With respect to the one-to-one requirement, the Argentine Government has required
economic operators to undertake investments in the form of irrevocable capital contributions,
when their level of imports exceeds that of their exports.
479 With respect to the local content
requirement, the Argentine Government has required certain economic operators to undertake
investments in order to commence manufacturing processes in Argentina or to increase or improve
manufacturing capacity.
480
6.210. There is evidence that economic operators in the automotive sector have been required by
the Argentine Government to make investments related to their manufacturing output, in order to
increase existing levels of production or produce new models in Argentina. Companies like
Renault
481, Nissan482, Ditecar483, Fiat484, General Motors 485, Indumotora (Subaru) 486, Honda487,
Centro Milano (Alfa Romeo)488 and Hyundai489 have committed to make such capital contributions.

477 In the context of the one-to-one requirement, see, News items: Prensa Argentina, Car producer
Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Renault,
Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012, 5 August 2011
(Exhibit JE-90); Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its trade balance,
29 August 2011 (Exhibit JE-91); Prensa Argentina, Scania informed the President it will invest USD 40 million
in Argentina, 21 November 2011 (Exhibit JE-101); Prensa Argentina, Renault Trucks announced to the
government it will increase its exports, 7 February 2012 (Exhibit JE-103); and Prensa Argentina, Three
metallurgical companies committed investments and will not transfer profits, 23 December 2011
(Exhibit JE-209).
478 For investment commitments within the context of the local content requirement, see, News items:
Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011 (Exhibit JE-86);
Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011 (Exhibits JE-88 and
JE-528/EU-214); Office of the President, Announcement of New Investments in GM: Speech by the President,
15 November 2011 (Exhibit JE-244); and Ministry of Industry, Honda will invest USD 3 million to begin
producing motorcycles in its Campana factory, 27 June 2011 (Exhibit JE-254).
479 News items: Página12, On the way to reinvest profits, 18 November 2011 (Exhibit JE-620/EU-306);
Prensa Argentina, An automobile importer may compensate by exporting, 25 March 2011 (Exhibits JE-1 and
JE-398/EU-84); and Prensa Argentina, Car manufacturer KIA also pledged to even out its trade balance,
15 June 2011 (Exhibit JE-87).
480 News items: Ministry of Industry, Argentina substituted imports amounting to USD 4 billion in the
first semester of the year, 23 August 2011 (Exhibit JE-252); Prensa Argentina, Car producer Hyundai agrees to
offset its trade balance, 13 June 2011 (Exhibit JE-86); Prensa Argentina, Fiat: Another automaker agrees to
ensure trade balance, 5 May 2011 (Exhibits JE-88 and JE-528/EU-214); and Office of the President,
Announcement of New Investments in GM: Speech by the President, 15 November 2011 (Exhibit JE-244).
481 News item: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90).
482 News item: Prensa Argentina, Nissan agreed to a new trade balancing plan, 19 October 2011
(Exhibit JE-89).
483 News item: Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a
trade surplus in 2012, 5 August 2011 (Exhibit JE-90).
484 News items: Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214); Prensa Argentina, Car producer Hyundai agrees to offset its trade
balance, 13 June 2011 (Exhibit JE-86).
485 News item: Prensa Argentina, Fiat: Another automaker agrees to ensure trade balance, 5 May 2011
(Exhibits JE-88 and JE-528/EU-214).
486 News item: Prensa Argentina, Subaru agreed with the Ministry of Industry to restore its trade
balance, 29 August 2011 (Exhibit JE-91).
487 News item: Ministry of Industry, Honda will invest USD 3 million to begin producing motorcycles in
its Campana factory, 27 June 2011 (Exhibit JE-254).
488 News item: Prensa Argentina, Five car producers have agreed to contribute USD 2.2 billion to the
balance of trade, 20 April 2011 (Exhibit JE-85).
489 News item: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance, 13 June 2011
(Exhibit JE-86).
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.211. The investment requirement has also been imposed on producers of trucks ( Scania490,
Renault Trucks491), motorcycles492, agricultural machinery 493 and clothing ( Nike494). Notes posted
on government websites report that companies such as Walmart and Procter & Gamble have
announced investments combined with other commitments such as import substitution or non-
repatriation of profits.495
6.212. On the basis of the evidence cited in the section above, the Panel concludes that the
Argentine Government has imposed on some economic operators a requirement to make
investments in Argentina, in combination with the one-to-one requirement or with the local
content requirement.
6.2.2.1.5 The requirement to refrain from repatriating profits from Argentina abroad
6.213. The European Union considers that this commitment is linked to an investment
requirement, whereas the United States and Japan distinguish between an investment requirement
and a non-repatriation requirement.496
6.214. The Argentine Government has required certain economic operators to refrain from
repatriating profits abroad. 497 There is no evidence on the record to suggest that a non-
repatriation requirement has been imposed by th e Argentine Government in and of itself as a
condition to import. However, the evidence suggests that a commitment to refrain from
repatriating profits is linked to the one-to-one requirement or to the local content requirement.
These combinations are found in the agreements between the Argentine Government and several
truck manufacturers ( Scania
498, Renault Trucks 499 and Volvo Trucks 500), car manufacturers
(Ford501, General Motors 502 and Peugeot-Citroen503) and agricultural machinery manufacturers
(Claas504). Mining companies have also been subject to this requirement.505

490 News items: Office of the President, Scania informed the President that it will invest USD 40 million
in Argentina, 21 November 2011 (Exhibit JE-411/EU-97); and Prensa Argentina, Scania informed the President
it will invest USD 40 million in Argentina, 21 November 2011 (Exhibit JE-101).
491 News items: Ministry of Economy and Public Finance, Agreement signed with Renault Trucks
Argentina, 7 February 2012 (Exhibit JE-590/EU-276); and Prensa Argentina, Renault Trucks announced to the
government it will increase its exports, 7 February 2012 (Exhibit JE-103).
492 News items: Argentina Autoblog, Suzuki will assemble motorcycles in the country to avoid import
restrictions, 26 April 2011 (Exhibit JE-573/EU-259); and Office of the President, Yamaha announced to the
President an investment of ARS 120 million to manufacture motorcycles, 31 July 2013 (Exhibit JE-760).
493 News items: Prensa Argentina, Three metallurgical companies committed investments and will not
transfer profits, 23 December 2011 (Exhibit JE-209); Cronista.com, Fiat starts producing harvesters in
Argentina, 20 December 2011 (Exhibit JE-188); and, Ministry of Industry, John Deere informed Industry that in
August it will formally introduce its Argentina-manufactured line of tractors and harvesters, 27 June 2012
(Exhibit JE-279).
494 News item: Prensa Argentina, Nike announces USD 5 million investment to increase local production,
5 April 2011 (Exhibit JE-159).
495 News item: Prensa Argentina, Walmart Argentina anounced to the President it will invest USD 110
millions in 2012, 16 November 2011 (Exhibit JE-579/EU-265); News item: Prensa Argentina, Procter & Gamble
announces ARS 557 million in investments and an import substitution plan, 5 September 2012
(Exhibit JE-241).
496 European Union's first written submission, para. 9; United States' first written submission, para. 9;
Japan's first written submission, para. 4.
497 News item: BAE Argentina, At Moreno's request, supermarkets paralysed all external purchases,
16 November 2011 (Exhibit JE-459/EU-145); Pan American Silver Earnings Conference Call (Q3 2012),
8 November 2012 (Exhibit JE-222); News item: Página12, On the way to reinvest profits, 18 November 2011
(Exhibit JE-620/EU-306).
498 News items: Office of the President, Scania informed the President that it will invest USD 40 million
in Argentina, 21 November 2011 (Exhibit JE-411/EU-97); Prensa Argentina, Scania informed the President it
will invest USD 40 million in Argentina, 21 November 2011 (Exhibit JE-101).
499 News items: Ministry of Economy and Public Finance, Agreement signed with Renault Trucks
Argentina, 7 February 2012 (Exhibit JE-590/EU-276); Prensa Argentina, Renault Trucks announced to the
government it will increase its exports, 7 February 2012 (Exhibit JE-103).
500 News item: Prensa Argentina, Three metallurgical companies committed investments and will not
transfer profits, 23 December 2011 (Exhibit JE-209).
501 News item: Ministry of Industry, Ford presented its new pickup model, under the USD 250 million
investment plan submitted to the Ministry of Industry, 3 July 2012 (Exhibit JE-277).
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6.215. In November 2012, the President of the Cent ral Bank of Argentina stated that "in view of
the international uncertainty and with the need to have dollars to finance growth", the Argentine
Government had requested companies to refrain from repatriating profits. In her statement, she
indicated that this situation had only occurred in 2012, because in previous years multinational
companies had been able to transfer profits to their headquarters.
506
6.216. As in the case of the investment requir ement, the available evidence persuades the Panel
that, in combination with the one-to-one and the local content requirements, the Argentine
Government has imposed on certain economic operators a requirement not to repatriate profits
abroad.
6.2.2.2 The single TRRs measure
6.2.2.2.1 Preliminary considerations
6.217. Argentina argues that the complainants ha ve not produced evidence of the existence of a
single "overarching" measure that has general an d prospective application. In Argentina's view,
even if the Panel were to accept the complainants' characterization of the evidence relating to the
TRRs, at most this might indicate the existence of a series of individual one-off and isolated actions
that concern a limited number of individual economic operators in a limited number of sectors,
whose content varies considerably and lacks anything resembling general and prospective
application.
507
6.218. Argentina's argument raises two issues that will be dealt separately by the Panel:
(a) whether there is evidence of the existence of a single measure as described by the
complainants; and, if so, (b) whether there is evidence that this measure has general and
prospective application.
6.219. With respect to the first point, the Panel will determine whether the five TRRs imposed by
Argentina and described above apply and operate in a combined manner and as part of a single
measure. This single measure would consist of Argentina's imposition of one or more TRRs on
economic operators as a condition to import goods or to obtain certain benefits.
6.220. With respect to the second point (the ge neral and prospective application of the measure),
the Panel will deal with this issue subsequently, and only if it considers that a finding about that
measure "as such" becomes necessary or useful for the resolution of the matter between the
parties.
508
6.2.2.2.2 Existence and content of the TRRs measure
6.221. As noted in the preceding sections, the Panel has found evidence that demonstrates that,
at least since 2009, Argentina has required from importers and other economic operators to
undertake one or more of the following trade-related commitments, as a condition to import goods

502 Office of the President, Announcement of New Investments in GM: Speech by the President,
15 November 2011 (Exhibit JE-244); News item: Página12, On the way to reinvest profits, 18 November 2011
(Exhibit JE-620/EU-306).
503 News item: Prensa Argentina, Peugeot agrees to balance its trade, 17 November 2011
(Exhibit JE-245); News item: Página12, On the way to reinvest profits, 18 November 2011
(Exhibit JE-620/EU-306).
504 News item: Prensa Argentina, Three metallurgical companies committed investments and will not
transfer profits, 23 December 2011 (Exhibit JE-209).
505 Pan American Silver Earnings Conference Call (Q3 2012), 8 November 2012 (Exhibit JE-222); Pan
American Silver Earnings Conference Call (Q4 2011), 23 February 2012 (Exhibit JE-223); Goldcorp,
Management's discussion and analysis of financial condition and results of operations, 25 July 2012
(Exhibit JE-226).
506 News item: Prensa Argentina, Marcó del Pont highlighted investment growth in Argentina,
14 November 2012 (Exhibit JE-242).
507 Argentina's second written submission, para. 106; opening statement at the second meeting of the
Panel, para. 25; and closing statement at the second meeting of the Panel, para. 5. See also
para. 6.130 above.
508 See para. 6.42 above and Appellate Body Report, US – Zeroing (EC), para. 198.
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or to obtain certain benefits: (a) offsetting the value of their imports with, at least, an equivalent
value of exports (one-to-one requirement); (b) limiting their imports, either in volume or in value
(import reduction requirement); (c) reaching a certain level of local content in their domestic
production (local content requirement); (d) making investments in Argentina (investment
requirement); and, (e) refraining from repatria ting profits from Argentina (non-repatriation
requirement).
509 The Panel has also found that Argentina has imposed one or more of these five
TRRs in different combinations.510
6.222. To determine whether the five TRRs operate in a manner such that they constitute a single
measure, the Panel will take into account three factors: (a) the manner in which the complainants
have presented their claims in respect of the concerned measures; (b) the respondent's position;
and (c) the manner in which the TRRs operate and are related to each other, in order to determine
whether they can be considered to be autonomous or independent.
511 If the Panel finds that a
single measure exists, it will examine the content of the measure and whether it can be attributed
to Argentina.
6.223. As explained above 512, the determination of the existence and content of the individual
TRRs was the first step in determining the existence and content of a single measure (the TRRs
measure). The Panel's examination of the existence, nature and characteristics of the individual
TRRs was based on evidence such as copies of domestic laws, regulations and policy documents;
communications addressed to Argentine officials by private companies; statements by Argentine
officials and notes posted on websites of the Argentine Government; articles in newspapers and
specialized publications; and statements by company officials.
513
6.224. With respect to the parties' arguments, the complainants have identified the five
requirements as elements of the TRRs measure. 514 The complainants have clarified that they are
not seeking from the Panel separate determinations w i t h r e g a r d t o e a c h T R R b e c a u s e , i n t h e i r
view, there is only one measure at issue. 515 Argentina, in turn, contends that the complainants
have failed to determine the precise content of the TRRs measure because (a) the complainants
have provided a non-exhaustive list of requirements that the TRRs measure encompasses; and (b)
the alleged requirements are not the same for different economic operators.
516 In Argentina's
view, the single measure the complainants have identified has been artificially created for the
purpose of this dispute.
517 In light of this difference in view, the Panel will examine the manner in
which the TRRs operate and how they are related to each other.
6.225. With respect to the operation of the measure, in many cases for which there is evidence,
Argentina has imposed a combination of TRRs on economic operators. It appears that the TRRs
operate in combination such that more than one TRR has been imposed at a given time on a
specific economic operator. For example, in the automotive and motorcycle sectors, the one-to-
one requirement has often operated in combination with other requirements such as the
investment requirement or the local content requirement.
518 The Panel notes that the one-to-one
requirement, the import reduction requirement and the local content requirement have been
imposed separately and not necessarily in combination with other TRRs. 519 In any event, the
resulting combination of requirements imposed on individual economic operators at a given time
seems to depend on the features of the operator and on the contribution of the requirement to the
attainment of Argentina's policy of substituting imports and reducing or eliminating trade deficits.

509 See para. 6.155 above.
510 See para. 6.157 above.
511 See para. 6.144 above.
512 See para. 6.145 above.
513 See para. 6.165 above.
514 See para. 6.121 above.
515 See paras. 6.124-6.128 above.
516 Argentina's second written submission, paras. 75 and 103-106.
517 Argentina's second written submission, para. 102.
518 See, for example, News items: Sala de Prensa República Argentina, An automobile importer may
compensate by exporting, 25 March 2011 (Exhibit JE-1); tiempomotor.com, Suzuki Motos completed its first
phase of grape-must exports, 1 June 2012 (Exhibit JE-113); and, Argentina Autoblog, Suzuki will assemble
motorcycles in the country to avoid import restrictions, 26 April 2011 (Exhibit JE-573/EU-259).
519 See sections 6.2.2.1.1, 6.2.2.1.2 and 6.2.2.1.3 above.
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6.226. Statements made by Argentine officials confirm that TRRs are imposed according to the
particular situation of economic operators. For ex ample, in an official press release posted on a
government website dated 11 December 2013, the Minister of Industry explained that the exact
percentage by which local producers and importers of automotive products would be required to
reduce their imports of finished products for the first quarter of 2014 would depend on the trade
balance of each manufacturer. The press release states that companies having an export surplus
would be able to continue importing as much as in 2013, whereas companies with higher trade
deficits should reduce their car purchases abroad by up to 27.5%.
520
6.227. The fact that the TRRs can be imposed separately does not mean that a single global
measure does not exist. Even the imposition of a single requirement on a specific operator would
not convert a global measure into an individual one. If the Argentine Government imposed five
requirements at once on a specific economic operator, this would not make the TRRs measure in
that particular case any more "global" as compared to a TRRs measure that consisted of a single
requirement. The TRRs measure would remain a single measure regardless of the number of
requirements imposed in a specific case because, in all instances of application, it implies the
imposition of one or more requirements. The fina l decision by the Argentine Government in each
specific case to impose one or more requirements would not affect the inherent nature of the TRRs
measure, nor would it make the individual requirements autonomous or independent.
6.228. In addition, it appears that the requiremen ts constitute different elements that contribute
in different combinations and degrees – as part of a single measure – towards the realization of
common policy objectives that guide Argentina's "managed trade" policy, i.e. substituting imports
and reducing or eliminating trade deficits. A sepa rate consideration of each of the TRRs would
therefore go against the nature of the measure, dr awing an artificial segmentation that would not
reflect accurately the way in which the measure operates in practice. Moreover, an individual
consideration of the requirements would not capture some of the main features of the TRRs
measure, namely, its flexibility and versatility.
6.229. Lastly, Argentina has not provided evid ence and arguments to rebut the complainants'
assertions that there is a single measure made up of constituent elements, nor to support its
contention that the evidence provided by the co mplainants at most demonstrates "a series of
unrelated 'one-off' actions whose content varies so widely that it is insufficient even to
demonstrate the content of a series of distinct requirements, let alone a single 'overarching' RTRR
measure".
521
6.230. Finally, the Panel notes that Argentina has not disputed the attribution of the TRRs
measure. Argentina has only stated that "the complainants have failed to establish the precise
content of the alleged 'overarching measure' they are contesting or that the measure is of general
and prospective application".522 Although the TRRs measure is unw ritten, the evidence shows that
it implements a policy that has been announced in public statements and speeches and on
government websites by high-ranking Argentine Go vernment officials, including the President, the
Minister of Industry and the Secretary of Trade. High-ranking Argentine officials have also referred
to the imposition of TRRs on specific companie s and sectors. The evidence suggests that these
TRRs will continue to be imposed, until and unle ss the policy is repealed or modified. By way of
example, the Argentine Secretary of Domestic Trad e expressed in an official press release issued
in late 2013 that the policy of "managed trade" would continue to be applied in the future as per
the instructions from the President of Argentina.
523
6.231. The Panel concludes that the Argentine auth orities' imposition on economic operators of
one or more of the five requirements identified by the complainants as a condition to import or to
obtain certain benefits, operates as a single measure (the TRRs measure) attributable to
Argentina.

520 News item: Prensa Argentina, Giorgi agreed with electronic and automotive industries to reduce
foreign currency for exports by 20%, 11 December 2013 (Exhibit JE-827).
521 See para. 6.217 above.
522 Argentina's second written submission, para. 98.
523 News item: Prensa Argentina, Moreno confirmed that policy of trade administration will continue as
per presidential instructions, 3 November 2013 (Exhibit JE-759).
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6.2.3 Legal analysis
6.2.3.1 Whether the TRRs measure is inconsistent with Article XI:1 of the GATT 1994
6.2.3.1.1 Arguments of the parties
6.232. Of the three complainants, only the Euro pean Union argues that each of the TRRs is
inconsistent with Article XI:1 of the GATT 1994, since each one prohibits or restricts the
importation of goods into Argentina.
524
6.233. The European Union alleges that the one-to-one requirement "has a limiting condition on
the importation of products into Argentina" because economic operators must even out their trade
balance in order to import. 525 This limits the freedom of economic operators to import as much as
they wish. To support its argument, the European Union refers to the findings of the panel in
India – Autos that a similar requirement (a trade balancing requirement) was inconsistent with
Article XI:1 of the GATT 1994.
526 The European Union further supports its allegation by referring to
paragraph 2(a) of the Illustrative List contained in the Annex to the TRIMs Agreement. Pursuant to
this provision, "measures which are mandatory or enforceable under domestic law or under
administrative rulings, or compliance with which is necessary to obtain an advantage, and 'which
restrict the importation by an enterprise of products used in or related to its local production,
generally or to an amount related to the volume or value of local production that it exports '" are
inconsistent with Article XI:1 of the GATT 1994.
527
6.234. The European Union submits that the import reduction requirement is inconsistent with
Article XI:1 of the GATT 1994 because "the importation of certain products is totally banned (like
the case of the pork industry) or restricted (like the case of automobiles and motorcycles) as a
condition to continue importing the same or other products into Argentina".
528
6.235. Concerning the local content requirement, the European Union considers that the
Argentine Government is breaching Article XI:1 "by requiring entities to engage with a particular
level of domestic content in order to import products".529
6.236. Finally, the European Union also considers the investment requirement 530 to be
inconsistent with Article XI:1 because it is imposed as a condition to import.531
6.237. In the European Union's view, each of the five TRRs imposes "a limiting condition on the
importation of products" and, therefore, the TRRs measure resulting from the imposition of one or
more of these requirements, as an overarching measure, is also inconsistent with Article XI:1.532
6.238. The United States alleges that the TRRs measure is a limitation on imports because
"importers are restricted in the amount of goods that they may import based on their ability to
satisfy the RTRRs" imposed by Argentina. 533 Like the European Union, the United States also
supports its argument on the finding of inconsistency with Article XI:1 of a "trade balancing"
requirement in the India – Autos dispute.534 The United States considers that the TRRs measure
acts as a "practical limit on the volume of imports due to the conditions Argentina places on the
importation".
535

524 European Union's first written submission, para. 329.
525 Ibid. para. 352.
526 Ibid. para. 350.
527 Ibid. para. 353. (emphasis original)
528 Ibid. para. 356.
529 Ibid. para. 362.
530 According to the European Union, the investment requirement covers both the requirement to make
investments in Argentina and to refrain from repatriating profits abroad. See European Union's first written
submission, para. 325.
531 European Union's first written submission, para. 371.
532 Ibid. paras. 329, 352, 356, 362 and 371.
533 United States' first written submission, para. 132. See also second written submission, para. 121.
534 United States' first written submission, para. 132; and second written submission, para. 122.
535 United States' first written submission, para. 133.
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6.239. The United States further argues that the imposition of the TRRs measure is a disincentive
to import because it results in extra costs that must be borne by economic operators. Moreover,
failure to comply with the conditions set by Argentina can lead to the inability to import.536
6.240. In Japan's view, the requirements imposed through the TRRs measure "operate as
practical thresholds on the importer's ability to import" and increase the burden on economic
operators to import thereby functioning as a disincentive. In line with the panel in India – Autos ,
Japan considers that economic operators are not free to import as much as they wish due to the
imposition of the TRRs measure.537
6.241. Argentina has not addressed this specific claim. Argentina has argued, however, that the
c o m p l a i n a n t s h a v e f a i l e d t o m a k e a prima facie case of inconsistency with respect to a single
"overarching" TRRs measure. In Argentina's view , in order to challenge an unwritten measure, a
complainant must clearly establish (a) that the alleged measure is attributable to the responding
Member; (b) the precise content of the measure; and, (c) that the measure has general and
prospective application. Argentina argues that th is standard has been applied for determining the
existence of an unwritten measure, even when the unwritten measure was not challenged "as
such".538 Argentina asserts that the complainants have failed to establish the precise content of
the TRRs measure that they are challenging and its general and prospective application. 539
Argentina submits that:
[E]ven if the Panel were to accept the complainants' characterization of the evidence
relating to the alleged "requirements" in full, the most this might indicate is a series of
specific "one-off" actions that concern a limited number of individual "economic
operators", whose particular content varies greatly and lacks anything resembling the
general and prospective application one would expect to find in the operation of
an unwritten rule or regulation.
540
6.242. Argentina has also provided evidence that there is a direct correlation between economic
growth in Argentina and an increase in imports. 541 By way of example, Argentina alleges that
United States' exports to Argentina increased by 324% between 2003 and 2012.542
6.2.3.1.2 Legal analysis
6.243. Article XI:1 of the GATT 1994 provides that:
No prohibitions or restrictions other than duties, taxes or other charges, whether
made effective through quotas, import or ex port licences or other measures, shall be
instituted or maintained by any contracting party on the importation of any product of
the territory of any other contracting party or on the exportation or sale for export of
any product destined for the territory of any other contracting party.
6.244. The Panel will examine whether, in the lig ht of the available evidence, the complainants
have made a prima facie case that the TRRs measure is inconsistent with Article XI:1 of the
GATT 1994. The Panel's analysis will focus on two elements: (a) whether the TRRs measure
constitutes "quotas, import or export licences or other measures"; and (b) whether the TRRs
measure constitutes a "prohibition or restriction … on the importation of any product of the
territory of any other contracting party".

536 United States' first written submission, para. 134.
537 Japan's first written submission, paras. 197-198.
538 Argentina's second written submission, para. 79 (citing Panel Report, EC and certain member States
– Large Civil Aircraft, para. 7.519; and Appellate Body Report, US – Zeroing (EC), para. 198). See also ibid.
paras. 77-97.
539 Argentina's second written submission, paras. 98-117.
540 Ibid. para. 106.
541 Study: Centro de Economía Internacional, Factors affecting the level of Argentine imports in
1993-2012, November 2013 (Exhibit ARG-65), p. 2.
542 Argentina's second written submission, para. 40.
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6.2.3.1.2.1 Whether the TRRs measure constitutes an "other measure"
6.245. For a prohibition or restriction on importation to be covered by Article XI:1 of the
GATT 1994, it must be "made effective through quotas, import or export licences or other
measures". The TRRs measure, on its face, does not qualify as a quota or an import or export
licence. Therefore, the Panel will analyse whether it qualifies as an "other measure" within the
meaning of Article XI:1 of the GATT 1994.
6.246. Concerning the term "other measures", the panel in Argentina – Hides and Leather
interpreted this term as a "broad residual category".
543 A broad interpretation of the term "other
measures" is also supported by a GATT panel in Japan – Semi-Conductors , in which "[t]he Panel
noted that this wording was comprehensive: it applied to all measures instituted or maintained by
a contracting party prohibiting or restricting the importation, exportation or sale for export of
products other than measures that take the form of duties, taxes or other charges".
544
6.247. By way of example, the Panel notes that in the GATT panel Japan – Semi-Conductors , a
non-mandatory government action in the form of an administrative guidance was considered an
"other measure" inconsistent with Article XI:1. 545 In India – Autos , the panel concluded that a
Public Notice and Memorandums of Understanding at issue were "measures" in the sense of
Article XI:1. In this regard, the panel in India – Autos saw "no reason to interpret the more
general notion of 'measure' under Article XI:1 more restrictively" than under Article III:4 since the
terms of Article III:4 are more specific ("laws, re gulations or requirements") and especially as
these two provisions, as the GATT Superfund panel stated, have "'essentially the same rationale,
namely to protect expectations of the contracting parties as to the competitive relationship
between their products and those of the other contracting parties'".
546
6.248. The Panel agrees with the broad scope accorded to the term "other measures" in past case
law and considers that the TRRs measure, described above, meets the broad criteria referred to by
previous panels. Therefore, the Panel finds that the TRRs measure constitutes an "other measure"
within the meaning of Article XI:1 of the GATT 1994
6.2.3.1.2.2 Whether the TRRs measure constitutes a "prohibition or restriction"
6.249. The second element that the Panel will examine under Article XI:1 is whether the TRRs
measure constitutes a "prohibition or restriction on imports".
6.250. The meaning of the term "restriction" under Article XI:1 of the GATT has been addressed
by a number of panels and the Appellate Body.547
6.251. The panel in India – Quantitative Restrictions noted that the scope of the term "restriction"
contained in Article XI:1 of the GATT 1994 is very broad and that it applies "to all measures
instituted or maintained by a [Member] prohibiting or restricting the importation, exportation, or
sale for export of products other than measures that take the form of duties, taxes or other

543 Panel Report, Argentina – Hides and Leather, para. 11.17.
544 GATT Panel Report, Japan – Semi-Conductors, para. 104.
545 The measure at issue in that dispute (a third country market monitoring system) consisted of several
elements. The Japanese Government requested Japanese producers and exporters of semi-conductors not to
export semi-conductors at prices below company-specific costs to contracting parties other than the
United States. This request was "combined with the statutory requirement for exporters to submit information
on export prices and the systematic monitoring of company and product-specific costs and export prices by the
Government". This was "backed up with the use of supply and demand forecasts to impress on manufacturers
the need to align their production to appropriate levels". The panel in that case considered that all these
elements "constituted a coherent system restricting the sale for export of monitored semi-conductors at prices
below company-specific costs to markets other than the United States, inconsistent with Article XI:1". See
GATT Panel Report, Japan – Semi-Conductors, paras. 108-109 and 132.A.
546 Panel Report, India – Autos, para. 7.250. See also GATT Panel Report, US – Superfund, para. 5.2.2.
547 See, for example, Appellate Body Report, China – Raw Materials, para. 319; Panel Reports, India –
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charges".548 The same panel stated that a "restriction" can be defined as "a limitation on action, a
limiting condition or regulation". 549 The panel in India – Autos endorsed this view and concluded
that "any form of limitation imposed on, or in relation to importation constitutes a restriction on
importation within the meaning of Article XI:1". 550 Both panels opted for an interpretation based
on the ordinary meaning of the term "restricti on" that emphasized the limiting effects of the
measure at issue.551 The Appellate Body in China – Raw Materials also based its interpretation of
the term restriction on the ordinary meaning of the term.552
6.252. In India – Autos , the panel asserted that the expression "limiting conditions" used by the
panel in India – Quantitative Restrictions:
[S]uggests the need to identify not merely a condition placed on importation, but a
condition that is limiting, i.e. that has a limiting effect. In the context of Article XI,
that limiting effect must be on importation itself.553
6.253. The idea that not any condition placed on importation is inconsistent with Article XI, but
only those that have a limiting effect on imports, found further support in the China – Raw
Materials dispute. In that case, the panel stated that:
[R]equiring an applicant to satisfy a cert ain prerequisite before being granted an
import or export licence would not necessarily offend Article XI:1. The requirement to
satisfy a prerequisite would be prohibited under Article XI:1 only if the prerequisite
itself created a restriction or limiting effect on importation or exportation.554
6.254. The Panel shares the views expressed by previous panels and the Appellate Body and will
examine the complainants' contention that the TRRs measure constitutes a "limiting condition"
that has restrictive effects on importation.555
6.255. It appears from the evidence on the record that in certain instances companies are not
allowed to import unless they achieve a trade balance or an export surplus. There are several ways
whereby companies might do this: (a) by increasing exports; (b) by reducing imports; (c) by
increasing the level of local content of domestic production through import substitution (either by
purchasing from domestic producers or by developing local manufacture); or, (d) by making
capital contributions or not repatriating funds, with a view to evening out a negative trade balance.
The Panel will assess these options below to determine whether they have a limiting effect on
imports.
6.256. For those companies that, in order to continue importing, opt for increasing their level of
exports, their right to import is contingent up on their level of exports and, therefore, the
requirement constitutes a "limiting condition" on imports, hence, a restriction under Article XI:1 of
the GATT 1994. The limiting effects stem from the fact that, by imposing such a requirement,
Argentina imposes an artificial threshold which restricts the level of imports of economic operators
irrespective of commercial considerations. This conclusion is consistent with the findings of the
panel in India – Autos with regard to a so-called "trade balancing condition" by which the Indian
Government "effectively limit[ed] the amount of imports that a manufacturer may make by linking
imports to [a] commitment to undertake a certain amount of exports".
556 The India – Autos panel
concluded that such a "trade balancing condition" amounted to an import restriction inconsistent

548 Panel Report, India – Quantitative Restrictions, para. 5.128. (emphasis added) See also Panel
Reports, Colombia – Ports of Entry, para. 7.233; and Dominican Republic – Import and Sale of Cigarettes,
para. 7.248.
549 Panel Report, India – Quantitative Restrictions, para. 5.128.
550 Panel Report, India – Autos, para. 7.265. (emphasis original)
551 See also Appellate Body Report, China – Raw Materials, paras. 319-320.
552 Appellate Body Report, China – Raw Materials, para. 319.
553 Panel Report, India – Autos, para. 7.270. See also Panel Report, India – Quantitative Restrictions,
para. 5.142.
554 Panel Report, China – Raw Materials, para. 7.917.
555 European Union's first written submission, paras. 329, 352-372; United States' first written
submission, paras. 132-135; United States' second written submission, paras. 121 and 123; Japan's first
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with Article XI:1 of the GATT 1994, since there would necessarily be a practical threshold to the
amount of exports that each manufacturer could expect to make, which in turn would determine
the amount of imports that could be made.
557 Similarly, in the present case, for those importers
who opt for increasing their exports as the mean s to achieve trade balance, the value of goods
they are allowed to import is conditioned to the value of their exports. In the Panel's view, this
restriction imposes a limiting condition on imports since importers are not free to import as much
as they desire or need without regard to their export performance.
6.257. The import reduction requirement involves per se a limitation on imports. A measure that
requires economic operators to reduce the level of imports is by definition imposing a limit on
imports. There is evidence on the record that supermarket chains, automobile and motorcycle
producers and importers, pork producers, and electronic and office equipment producers have all
committed to reduce imports.
558 For example, in May 2012, economic operators in the pork
industry submitted a letter to the Argentine Secretary of Domestic Trade with a proposal to self-
limit imports.
559 This letter notes that the proposal is the result of a meeting between the pork
industry and the Secretary of Domestic Trade. 560 In addition to the proposal to self-limit imports,
the letter also included a request from the pork industry that the Argentine Government release
pork raw materials and other products shipped up to 31 January 2012, that had been detained at
customs, ports or fiscal warehouses. From the content of this letter, the Panel infers that the
commitments to limit imports undertaken by the pork industry are linked to the request for the
release of shipments detained at the border.
561
6.258. The required increase of local content, either by purchasing from domestic producers or by
developing local manufacture, has a direct limiting effect on imports, because the measure is
designed to force the substitution of imports in line with policies set by Argentina in the
PEI 2020.562 Economic operators in the motorcycle or the agricultural machinery sectors have been
required to replace a specified amount of imports with domestic products in order to continue
importing.563 In addition, economic operators in the automotive sector have been required to
invest in new production facilities or in expanding existing ones.564
6.259. Operators have also been required to make irrevocable capital contributions or refrain from
repatriating profits when their level of exports is not sufficient to compensate for their imports. 565
There is no evidence on record that these requirements have been applied as stand-alone
conditions to import. However, both requirements have been imposed on economic operators in
combination with other requirements, such as the local content requirement, as a condition to
import.
566 The investment and the non-repatriation requirements have a limiting effect on imports
because the right to import is linked to making capital investments and/or refraining from
repatriating profits.
6.260. The uncertainty generated by the unwritte n and discretionary nature of the requirements
is an additional and significant element in limiting imports. As reflected above 567, the TRRs
measure is not written and the mix of requirements that Argentina imposes varies amongst

557 Ibid. paras. 7.277-7.281.
558 See section 6.2.2.1.2.2 above.
559 Commitments proposed by the Unión de la Industria Cárnica Argentina ("UNICA"); the Cámara
Argentina de la Industria de Chacinados y Afines ("CAICHA"); Asociación Argentina de Productores de Porcinos
("AAPP"); and the Consejo Argentino de Productores ("CAP") (Exhibit EU 127). See Argentina's response to
Panel question No. 55.
560 Commitments proposed by the Unión de la Industria Cárnica Argentina ("UNICA"); the Cámara
Argentina de la Industria de Chacinados y Afines ("CAICHA"); Asociación Argentina de Productores de Porcinos
("AAPP"); and the Consejo Argentino de Productores ("CAP") (Exhibit EU 127).
561 On the use of inferences, see paras. 6.34-6.36 above.
562 Ministry of Industry, PEI 2020, 4 October 2011 (Exhibits ARG-51 and JE-749), p. 27.
563 News items: Cronista.com, Import ban on motorcycle manufacturers that do not increase the use of
local components, 20 March 2013 (Exhibit JE-557/EU-243); Diario BAE, Giorgi called on producers of
agricultural machinery to accelerate substitution of parts, 22 March 2013 (Exhibit JE-288); and Ministry of
Industry, Giorgi demanded that agricultural machinery manufacturers submit specific integration projects
within a month, 21 March 2012 (Exhibit JE-202).
564 See para. 6.171 above.
566 See sections 6.2.2.1.4 and 6.2.2.1.5 above.
567 See para. 6.157 above.
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economic operators without regard to any known criteria. There is no certainty as to what TRRs
will be imposed, when the economic operator will be required to comply with them, or whether the
requirements will be imposed as a temporary or permanent measure. This uncertainty creates
additional negative effects on imports, for it negatively impacts business plans of economic
operators who cannot count on a stable environment in which to import and who accordingly
reduce their expectations as well as their planned imports into the Argentine market. While the
circumstances in the present case are different, the fact that uncertainties can constitute
"restrictions" under Article XI:1 of the GATT 1994 was analysed by the panel in Colombia – Ports
of Entry.
568 We agree with that panel's analytical approach in that regard.
6.261. Furthermore, the TRRs may result in costs unrelated to the business activity of the
particular operator. Extra costs as a general matter will discourage importation and, thus, will have
an additional limiting effect on imports. While th e circumstances in the present case are different,
the fact that a measure may constitute a restriction on importation within the meaning of
Article XI:1 of the GATT 1994 when it acts to discourage importation by penalizing it and making it
prohibitively expensive, was analysed by the panel in Brazil – Retreaded Tyres .
569 We agree with
the panel's analytic approach in that case.
6.262. Evidence shows that, to comply with th e requirement to export, companies have engaged
in activities unrelated to their respective bu siness activity. For instance, companies from the
automotive sector have exported peanuts, water, wine, soy products and biodiesel 570; companies
from the motorcycle sector exported grape juice and wine 571; tyre producers exported honey 572
and clothing brands have exported wool. 573 Other companies have engaged in export activities
within their sector to even out their trade balanc e. For example, bible importers exported children
books574 and multinational toy companies exported domestic toys produced by unrelated
companies.575 In addition, at the behest of the Argentine Government, operators have made
investments and refrained from repatriating profits, both of which result in additional costs for
economic operators.
6.263. These new export activities and limitations on repatriation of profits did not come about as
a result of business decisions. Rather, as the Panel has found in paragraphs 6.177 and
6.216 above, they were brought about in response to requirements imposed by Argentina.
6.264. Finally, with respect to the data on trade flows provided by Argentina, the Panel notes that
it is not necessary to establish actual negative effects on the overall level of imports to find that a
measure violates Article XI:1 of the GATT 1994. The panel in Argentina – Hides and Leather stated
that "Article XI:1, like Articles I, II and III of the GATT 1994, protects competitive opportunities of
imported products, not trade flows".576 This interpretation was confirmed by the panel in Colombia
– Ports of Entry , which stated that to the extent that a complainant is able to demonstrate a
violation of Article XI:1 based on the measure's design, structure, and architecture, "it would not

568 Panel Report, Colombia – Ports of Entry, para. 7.240.
569 Panel Report, Brazil – Retreaded Tyres, paras. 7.370-7.374.
570 News items: Prensa Argentina, Car producer Hyundai agrees to offset its trade balance,
13 June 2011 (Exhibit JE-86); La Nación, Companies complain about new import rules, 18 July 2011
(Exhibit JE-374/EU-60); La Nación, Sales of deluxe cars stop because of import obstacles, 5 December 2011
(Exhibit JE-405/EU-91); BBC Mundo, Why in Argentina BMW sells rice and Porsche sells wine,
10 November 2011 (Exhibit JE-609/EU-295); Autos.com.ar, Trade balance: Renault, Nissan, Ditecar and
Mitsubishi reached an agreement with the Government (Exhibit JE-649/EU-335); Reuters Argentina, Alfa
Romeo Argentina will compensate its imports with biodiesel sales, 20 April 2011 (Exhibit JE-625/EU-311); and
Prensa Argentina, Renault, Mitsubishi, Nissan and Volvo also signed a plan to achieve a trade surplus in 2012,
5 August 2011 (Exhibit JE-90).
571 News items: Argentina Autoblog, What did Juki Argentina dispatch to Ukraine and the United States?,
27 April 2012 (Exhibit JE-105); and tiempomotor.com, Suzuki Motos completed its first phase of grape-must
exports, 1 June 2012 (Exhibit JE-113).
572 Office of the President, Speech by the President in the inauguration of the enlargement of the Pirelli
tyre plant in Merlo, 9 March 2011 (Exhibit JE-424/EU-110).
573 News item: El Cronista, Zegna Reopens and Helps to Export Wool, 2 August 2012 (Exhibit JE-158).
574 News item: iProfesional.com, In an unprecedented drive, Moreno blocked entry of Bibles into
Argentina, 22 November 2011 (Exhibits JE-419/EU-105).
575 News items: La Nación, Moreno mixes water and oil, 6 MAY 2012 (Exhibit JE-149); and
iProfesional.com, Barbie dolls come back in exchange for Rastis, 18 August 2011 (Exhibit JE-167).
576 Panel Report, Argentina – Hides and Leather, para. 11.20.
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be necessary to consider trade volumes or a causal link between the measure and its effects on
trade volumes".577 Likewise, the panel in China – Raw Materials found that "the very potential to
limit trade is sufficient to constitute a 'restriction …'". 578 Accordingly, the Panel is unpersuaded by
Argentina's argument that the complainants' description of the facts cannot be taken into account
in determining the consistency of the TRRs measure with Argentina's WTO obligations because it is
not supported by trade data.579
6.2.3.1.3 Conclusion
6.265. For the reasons stated above, the Panel considers that the TRRs measure has limiting
effects on the importation of goods into Argentina. In addition to these direct limiting effects on
imports, the TRRs measure is characterized by a lack of transparency and predictability, which
further discourages imports. Therefore, the Panel finds that the TRRs measure, consisting of the
Argentine authorities' imposition of one or more of the five requirements identified by the
complainants as a condition to import, constitutes a restriction on the importation of goods and is
thus inconsistent with Article XI:1 of the GATT 1994.
6.2.3.2 Whether the TRRs measure, with respect to the requirement to incorporate local
content, is inconsistent with Article III:4 of the GATT 1994
6.2.3.2.1 Arguments of the parties
6.266. The European Union contends that the re quirement to incorporate local content (local
content requirement) is also inconsistent with Article III:4 of the GATT 1994, because it requires
economic operators to use domestic instead of imported products to achieve a certain level of local
content in order to obtain certain benefits (such as tax benefits or soft loans).
580
6.267. Japan argues that:
Argentina improves the competitive position of domestically produced goods because
(i) domestically produced goods can be purchased freely, and to the extent that a
company purchases domestically produced goods, it would not be subject to the RTRR
at all; and (ii) only domestically produced goods can be used to satisfy the local
content requirement, and thus augment the purchaser's importation rights.
581
6.268. Japan contends that Argentina imposes the local content requirement on economic
operators: (a) in order to lower the level of imported products, thereby achieving a trade surplus;
or, (b) as a condition for economic operators "to benefit from tax incentives or other types of
support".
582
6.269. The United States has not developed this claim in its written submissions, although it
included it in its panel request.
6.270. Argentina has not addressed this specific claim.583 As noted above, however, Argentina has
argued that the complainants have failed to make a prima facie case of inconsistency with respect
to a single "overarching" TRRs measure.584
6.2.3.2.2 Legal analysis
6.271. Article III:4 of the GATT provides in relevant part that:

577 Panel Report, Colombia – Ports of Entry, paras. 7.252.
578 Panel Report, China – Raw Materials, para. 7.1081.
579 Argentina's second written submission, paras. 6 and 39.
580 European Union's first written submission, paras. 77, 217, 219, 363.
582 Ibid. para. 45. (footnote omitted)
583 See, for example, Japan's second written submission, para. 108.
584 See para. 6.241 above.
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The products of the territory of any contracting party imported into the territory of
any other contracting party shall be accorded treatment no less favourable than that
accorded to like products of national origin in respect of all laws, regulations and
requirements affecting their internal sale, offering for sale, purchase, transportation,
distribution or use…
6.272. The Panel will examine whether, in the lig ht of the available evidence, the complainants
have made a prima facie case that the TRRs measure, with respect to the local content
requirement, is inconsistent with Article III:4 of the GATT 1994. In this regard, the Panel will
consider the legal standard established by the Appellate Body in Korea – Various Measures on
Beef
585: (a) whether imported and domestic products are "like products"; (b) whether the measure
at issue is a "law, regulation, or requirement affecting" the "internal sale, offering for sale,
purchase, transportation, distribution, or use" of the like products; and, (c) whether imported
products are granted less favourable treatment than that accorded to like domestic products.
6.2.3.2.2.1 Whether imported and domestic products are "like products"
6.273. The European Union and Japan argue that , when the difference in the treatment between
domestic and imported products is based exclusively on the products' origin, all products should be
considered to be "like".
586
6.274. A number of WTO panels have established that when origin is the only factor distinguishing
between imported and domestic products, there is no need to conduct a likeness analysis on the
basis of the traditional likeness criteria established in the GATT panel report on Border Tax
Adjustments. In these cases, imported and domestic products may be considered to be alike under
Article III:4.
587
6.275. The local content requirement focuses on the origin of the product. The only distinguishing
feature between an imported product and a domestic one, in terms of the application of this
requirement, is its origin. Only the use of domestic products will enable a producer to comply with
the local content requirement demanded by the Argentine Government.
6.276. Therefore, the Panel concludes that, as far as the TRRs measure is concerned, with respect
to the local content requirement, imported and do mestic products are "like" for the purposes of
Article III:4 of the GATT 1994.
6.2.3.2.2.2 Whether the TRRs measure, with respect to the local content requirement, is
a law, regulation, or requirem ent affecting internal sale, offering for sale, purchase,
transportation, distribution or use
6.277. Regarding whether the TRRs measure, with respect to the local content requirement, is a
"law, regulation or requirement", the complainants assert that the measure is a "requirement" that
is not stipulated in writing. The panel in Canada – Autos found that the term "requirement" under
Article III:4 of the GATT 1994 covers both mandatory measures and "conditions that an enterprise
accepts in order to receive an advantage". 588 This idea is reflected in earlier GATT and WTO panel
reports.589 The panels in India – Autos590 and China – Auto Parts591 also found that measures need
not be mandatory to be subject to Article III:4 of the GATT 1994.

585 Appellate Body Report, Korea – Various Measures on Beef, para. 133.
586 European Union's first written submission, para. 364 (citing Panel Report, Turkey – Rice, para. 7.214,
and the cases cited therein); Japan's first written submission, para. 203 citing Panel Reports, India – Autos,
para. 7.174; and China – Auto Parts, paras. 7.234-7.235).
587 Panel Reports, India – Autos, para. 7.174; Canada – Wheat Exports and Grain Imports, para. 6.164;
Canada – Autos, para. 10.74; Turkey – Rice, paras. 7.214-7.216; China – Auto Parts, paras. 7.216-7.217 and
7.235; China – Publications and Audiovisual Products, paras. 7.1444-7.1447; and Thailand – Cigarettes
(Philippines), paras. 7.661-7.662.
589 GATT Panel Reports, Canada – FIRA, para. 5.4; and EEC – Parts and Components, para. 5.21.
590 Panel Report, India – Autos, paras. 7.183-7.186.
591 Panel Report, China – Auto Parts, para. 7.240.
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6.278. The complainants argue that compliance with the local content requirement is necessary to
benefit from tax advantages or soft loans, or to be entitled to import. In this respect, it is worth
recalling that the panel in China – Auto Parts stated that the advantage obtained by undertaking
commitments voluntarily could consist of the right to import a product.592
6.279. In a number of speeches by the President of Argentina as well as in news items posted on
government websites, the local content requirem ent has been presented as a policy that the
Argentine Government has been systematically implementing, by requiring importers to engage in
import substitution plans, and granting tax incent ives and soft loans to economic operators that
achieve a certain level of local content.593 The PEI 2020 considers import substitution as one of the
pillars of Argentina's macroeconomic policy.594
6.280. In the Panel's view, the evidence makes clear that the achievement of a certain level of
local content is required by the Argentine Government in order for economic operators to import
and for them to obtain certain advantages. This constitutes a "requirement" within the meaning of
Article III:4 of the GATT 1994.
6.281. Regarding whether the TRRs measure, with respect to the local content requirement,
affects internal sale, offering for sale, purchase, transportation, distribution or use, the European
Union argues that economic operators are not free to use imported products in their production
processes as a result of the local content requirem ent. In the European Union's view, their import
decisions are therefore not merely made on the basis of commercial considerations.
595 In turn,
Japan submits that the TRRs measure influences domestic manufacturers' choices between
imported and domestic input products because (a) only domestic production helps meet import
substitution commitments; and (b) purchases of domestically produced goods do not need to be
offset under the one-to-one requirement.
596
6.282. In EC – Bananas III , the Appellate Body found that the term "affecting" must be
interpreted according to its ordinary meaning, i.e. having "an effect on". 597 This interpretation
results in the term being ascribed a broad scope going beyond more restrictive definitions like
"governing" or "regulating".
598 The panels in Canada – Autos, India – Autos and China – Auto Parts
followed the approach adopted by the Appellate Body in EC – Bananas III and also opted for a
broad scope of the term "affecting" based on its ordinary meaning.599
6.283. Further clarification was provided by the panel in China – Publications and Audiovisual
Products, which stated that "the word 'affecting' covers not only measures which directly regulate
or govern the sale of domestic and imported like products, but also measures which create
incentives or disincentives with respect to the sale, offering for sale, purchase, and use of an
imported product 'affect' those activities".
600 On appeal, the Appellate Body clarified that "effects
on those who sell, purchase, transport, distribute, or use the products are not beyond scrutiny
under Article III:4."601
6.284. Evidence shows that the Ministry of Industry informed the Argentine Chamber of Producers
of Agricultural Machinery (Cámara Argentina de Fabricantes de Maquinaria Agrícola, CAFMA) of the
import substitution policy aiming at securing at least a quarter of the domestic market for locally-

592 Ibid. footnote 486 (citing Panel Report, EC – Bananas III (US), para. 4.385).
593 Argentina's response to Panel question Nos. 57-58; News item: Prensa Argentina, Agricultural
machinery manufactured in the country must have 40-50% of national parts, 23 May 2013
(Exhibit JE-550/EU-236); Office of the President, Inauguration of a new plant of Fiat Argentina in Córdoba:
Speech by the President of Argentina, 4 June 2013 (Exhibit JE-794/EU-444).
594 Ministry of Industry, PEI 2020, 4 October 2011 (Exhibits ARG-51 and JE-749), p. 33.
595 European Union's first written submission, para. 366.
596 Japan's first written submission, para. 208.
597 Appellate Body Report, EC – Bananas III, para. 220.
598 Panel Report, EC – Bananas III (Ecuador), para. 7.175.
599 Panel Reports, Canada – Autos, para. 10.83; India – Autos, para. 7.305; and China – Auto Parts,
para. 7.251.
600 Panel Report, China – Publications and Audiovisual Products, para. 7.1450 (footnote omitted).
601 Appellate Body Report, China – Publications and Audiovisual Products, para. 305 (footnote omitted).
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produced goods.602 It also shows that, subsequently, the manufacturers of agricultural machinery
committed to submit plans to increase their production capacities. 603 News items posted on
government websites demonstrate that the Minister of Industry demanded domestic
manufacturers of agricultural machinery to reach a level of 55% of import substitution by the end
of 2013.
604 The Minister of Industry also stated that increasing the level of local content would be a
condition to be elegible for soft loans granted by the Banco Nación.605
6.285. The requirement to reach a level of local content has had "an effect on" the level of
imports purchased and/or used. As a result of th e requirement, the level of imports that would
otherwise have occurred decreases, as manufacturers that would have used imported products are
required to or artificially encouraged to use domestically-produced like products.
6.286. In light of the above, the Panel concludes that the TRRs measure, with respect to the local
content requirement imposed by the Argentine Go vernment on economic operators, affects the
purchase and use of imported products.
6.2.3.2.2.3 Whether imported products are granted less favourable treatment than that
accorded to like domestic products
6.287. The European Union and Japan contend that the Argentine Government modifies the
conditions of competition to the detriment of imported products because it sets levels of local
content that have to be reached either to operate in Argentina or to benefit from certain
advantages.
606
6.288. The panel in US – Gasoline recalled that GATT panels had determined that the words
"treatment no less favourable" called for effectiv e equality of opportunities for imported products
in respect of laws, regulations and requirements affecting the internal sale, offering for sale,
purchase, transportation, distribution or use of products.607
6.289. In Korea – Various Measures on Beef , the Appellate Body found that the analysis of less
favourable treatment must focus on whether the measure at issue "modifies the conditions of
competition in the relevant market to the detriment of imported products". 608 Based on that
interpretation, the Appellate Body in Dominican Republic – Import and Sale of Cigarettes stated
that "a measure accords less favourable treatment to imported products if it gives domestic like
products a competitive advantage in the market over imported like products".609
6.290. The relationship that must exist between the measure at issue and the imported products
allegedly granted less favourable treatment was addressed by the Appellate Body in Thailand –
Cigarettes (Philippines) . In that case, the Appellate Body stated that, to support a finding that
imported products are treated less favourably, there must be a genuine relationship between the
measure at issue and its adverse impact on competitive opportunities for imported versus like
domestic products.
610 T h e A p p e l l a t e B o d y c o m m e n t e d t h a t s u c h a n a l y s i s n e e d n o t b e b a s e d o n

602 News item: Ministry of Industry, The agricultural machinery sector is required to substitute imports
amounting to USD 450 million, 10 February 2011 (Exhibits JE-197 and JE-539/EU-225).
603 Ibid.
604 News item: Ministry of Industry, Agricultural machinery manufacturers in Argentina will incorporate
axles and transmissions produced in the country, 27 February 2013 (Exhibit JE-543/EU-229).
605 News item: Prensa Argentina, Agricultural machinery manufacturers commit to increase level of local
integration, 13 April 2013 (Exhibit JE-549/EU-235). See also News item: Prensa Argentina, Agricultural
machinery manufactured in the country must have 40-50% of national parts, 23 May 2013
(Exhibit JE-550/EU-236).
606 European Union's first written submission, para. 367, Japan's first written submission, para. 209.
607 Panel Report, US – Gasoline, para. 6.10 (referring to GATT Panel Report, US – Section 337 Tariff Act,
608 Appellate Body Report, Korea – Various Measures on Beef, para. 137 (emphasis original).
609 Appellate Body Report, Dominican Republic – Import and Sale of Cigarettes, para. 93 (referring to
the Appellate Body Reports, Korea – Various Measures on Beef, para. 137 and EC – Asbestos, para. 100).
610 Appellate Body Report, Thailand – Cigarettes (Philippines), para. 134.
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empirical evidence as to the actual effects of th e measure at issue in the internal market of the
Member concerned.611
6.291. Government measures providing incentives for the use of domestic over imported input
products have been found to be inconsistent with Article III:4 by several panels. 612 The panel in
India – Autos found that an indigenization requirement imposed by the Indian Government on car
manufacturers modified the conditions of competit ion in the Indian market to the detriment of
imported products and was, therefore, in violation of Article III:4 of the GATT 1994.613
6.292. The Argentine Government requires economic operators to achieve a certain level of
domestic content in order to be eligible to import or to benefit from certain advantages. 614 This
necessarily results in a preference for the purchase and/or use of domestic over imported like
products. Indeed, the use of domestic products will contribute to reaching the specified level of
local content, thereby making the economic operator eligible for benefits. In contrast, economic
operators using imported products will not become eligible for the benefits.
6.293. Argentina has a programme of soft loans for manufacturers of agricultural machinery to
encourage import substitution.
615 The Bicentenario Program ( Programa Fondo del Bicentenario ),
which has import substitution as one of its main objectives, has been used in the agricultural
machinery sector as well as in the automotive industry.
616 In addition, an incentive scheme called
Bonos de Bienes de Capital K (K Capital Goods Bonds) is available for manufacturers of "capital
goods, information technology (IT) and telecommunications" products and provides tax credits
that can be applied against the payment of domestic taxes. Those tax credits increase depending
on local content.
617
6.294. Consequently, the local content requirement imposed by the Argentine Government affects
the conditions of competition of imported products in the Argentine market. First, because
economic operators that use domestic over imported products are granted advantages, thereby
providing an incentive for the use of domestic over imported products. Second, because imports
must be compensated with exports in accordance with the one-to-one requirement.
6.2.3.2.3 Conclusion
6.295. In light of the above, the Panel concludes that the TRRs measure, with respect to the local
content requirement, modifies the conditions of competition in the Argentine market to the
detriment of imported products. Therefore, im ported products are granted less favourable
treatment than like domestic products within the meaning of Article III:4 of the GATT 1994.
Accordingly, the TRRs measure, with respect to th e local content requirement, is inconsistent with
Article III:4 of the GATT 1994.
6.296. This conclusion is further supported by reference to paragraph (a) of Article 1 of the Annex
to the TRIMS Agreement. This paragraph contains an Illustrative List of investment measures
related to trade in goods, and provides that measures, mandatory or enforceable under domestic
law or under administrative rulings, or compliance with which is necessary to obtain an advantage,

611 Ibid. para. 129. See also Appellate Body Report, US – FSC (Article 21.5 – EC), para. 215.
612 Appellate Body Reports, US – FSC (21.5-EC), para. 220; and China – Auto Parts, paras. 195-197;
Panel Report, US – COOL, paras. 7.357-7.359.
613 Panel Report, India – Autos, paras. 7.201-7.203 (for the indigenization requirement) and
7.308-7.309 (for the trade balancing requirement).
614 See para. 6.207 above.
615 Exhibits EU-235, EU-236
616 Argentina's response to Panel question No. 57, para. 3. See also News items: Ministry of Industry,
The agricultural machinery sector is required to substitute imports amounting to USD 450 million, 10
February 2011 (Exhibits JE-197 and JE-539/EU-225); Office of the President, Inauguration of a new plant of
Fiat Argentina in Córdoba: Speech by the President of Argentina, 4 June 2013 (Exhibit JE-794/EU-444);
Página12, On the way to reinvest profits, 18 November 2011 (Exhibit JE-620/EU-306); Infobae, Fiat Group
improved its trade balance in USD 800 million, 5 May 2011 (Exhibit JE-636/EU-322).
617 Argentina's response to Panel question No. 58, paras. 6-7.
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and which require the purchase or use by an enterpri se of products of domestic origin or from any
domestic source are inconsistent with Article III:4 of the GATT 1994.618
6.2.3.3 Whether the TRRs measure is inconsistent with Article X:1 of the GATT 1994
6.2.3.3.1 Arguments of the parties
6.297. The European Union considers that the TRRs measure violates Article X:1 of the
GATT 1994 because Argentina did not publish the requirements promptly. 619 The European Union
further argues in this regard that the TRRs measure (a) is a measure of general application,
because the requirements are not isolated cases, but are part of an overarching measure that
applies to a wide range of situations and to a variety of economic operators and sectors; (b) is
made effective by Argentina; and, (c) pertains to the category of "requirements, restrictions or
prohibitions on imports", as it imposes certain requirements as a condition to import products or
as a condition to use imported products in Argentina.
620
6.298. The United States argues that the TRRs measure, when applied in conjunction with the
DJAI requirement, constitutes regulations or administrative rulings of general application for two
reasons. First, because it affects importers in general and, second, because it is imposed by the
Argentine officials that have authority, control and influence over import transactions and
importers. This second element determines, in the United States' view, the "degree of
authoritativeness" necessary to qualify as "regulations or administrative rulings", because
Argentine officials widely apply the TRRs to DJAI applicants and use their authority, control and
influence to condition the approval of DJAIs upon compliance with the TRRs.
621
6.299. The United States further states that the TRRs measure (a) "pertain[s] to requirements,
restrictions or prohibition on imports"622; (b) has been made effective by Argentina 623; (c) has not
been published promptly, since the measure has been in force at least since 2010, first operating
together with the requirement for Import Certific ates (CIs) and later, from 1 February 2012, in
conjunction with the DJAI requirement
624; and, (d) has not been published in a manner that would
enable governments and traders to become acquainted with it.625
6.300. Japan recalls that the panel in EC – IT Products considered the "exercise of influence" by
certain administrative bodies as part of the instruments (laws, regulations, judicial decisions and
administrative rulings) covered by Article X:1 of the GATT 1994. 626 Japan argues that the TRRs
measure is covered by Article X:1 because "[a]t a minimum, the RTRR constitutes the 'exercise of
influence' by Argentine administrative bodies".
627 Japan asserts that the Argentine Government
has acknowledged the existence of the TRRs measure (for example, in official press releases and in
the PEI 2020), but it has failed to publicly articulate the precise content of the measure, its precise
scope of application, or the methods it uses to enforce the measure, in a manner that would allow
governments and traders to become acquainted with it.628
6.301. Argentina has not addressed this specific claim. As noted above, however, Argentina has
argued that the complainants have failed to make a prima facie case of inconsistency with respect
to a single "overarching" TRRs measure.629

618 On the relevance of Article 1 of the Annex to the TRIMS Agreement regarding Article III:4 of the
GATT 1994, see Panel Report, India – Autos, para. 7.157.
619 European Union's first written submission, paras. 373-384.
620 European Union's first written submission, paras. 379-382.
621 United States' first written submission, para. 168.
622 Ibid. paras. 171-172.
623 Ibid. paras. 177-178.
624 Ibid. paras. 179-180.
625 Ibid. paras. 173-176.
626 Japan's first written submission, para. 215 (citing Panel Report, EC – IT Products,
paras. 7.1026-7.1027).
627 Japan's first written submission, para. 216.
628 Ibid. para. 217.
629 See para. 6.241 above.
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6.2.3.3.2 Legal analysis
6.302. The first sentence of Article X:1 of the GATT 1994 reads as follows:
Laws, regulations, judicial decisions and administrative rulings of general application,
made effective by any contracting party, pertaining to the classification or the
valuation of products for customs purposes , or to rates of duty, taxes or other
charges, or to requirements, restrictions or prohibitions on imports or exports or on
the transfer of payments therefor, or affecting their sale, distribution, transportation,
insurance, warehousing inspection, exhibition, processing, mixing or other use, shall
be published promptly in such a manner as to enable governments and traders to
become acquainted with them.
6.303. The Appellate Body has indicated that "Article X relates to the publication and
administration of laws, regulations, judicial decisions and administrative rulings of general
application, rather than to the substantive content of such measures".
630
6.304. As noted above 631, pursuant to the principle of judici al economy, panels are allowed to
address only those claims that are necessary to resolve the dispute. 632 I t i s w i t h i n a p a n e l ' s
discretion to decide which claims it is going to rule upon 633, as long as it addresses "those claims
on which a finding is necessary in order to enable the DSB to make sufficiently precise
recommendations and rulings so as to allow for prompt compliance by a Member with those
recommendations and rulings 'in order to ensure effe ctive resolution of disputes to the benefit of
all Members'".634
6.305. The Panel has found that the TRRs measure is inconsistent with Article XI:1 of the
GATT 1994.635 An additional finding regarding the same measure under Article X:1 of the
GATT 1994 is not necessary or useful in resolving the matter at issue. Accordingly, guided by the
principle of judicial economy, the Panel refrains from making any findings with respect to this
particular claim.
6.2.3.4 Whether the TRRs measure "as such" is inconsistent with Articles XI:1, III:4
and X:1 of the GATT 1994
6.306. After having determined the inconsistency of the TRRs measure with Articles XI:1 of the
GATT 1994, as well as with Article III:4 of the GATT with respect to the local content requirement,
the Panel will address Japan's claim that the measure "as such" is inconsistent with Articles XI:1,
III:4 and X:1 of the GATT 1994. As mentioned abov e, Japan is the only complainant to request
separate findings with respect to the TRRs measure "as such". In the section dealing with the
order of analysis, the Panel explained it would address at a later stage the claims advanced by
Japan against the measures "as such" for two reasons: (a) because the TRRs measure is
unwritten, the evidence of its existence and content necessarily relates to the application of the
measure; and (b) because if a finding of inconsistency were made with regard to the joint claims
raised by all three complainants, the Panel would only need to move a step further to complete the
examination of Japan's claims against the measure "as such" by determining, mainly, whether the
measure has general and prospective application.
636
6.2.3.4.1 Arguments of the parties
6.307. Japan asks the Panel to issue separate rulings about the TRRs "as such" and "as
applied".
637 Japan argues that, to prevent the Argentine Government from imposing these

630 Appellate Body Report, EC – Poultry, para. 115.
631 See para. 6.152 above.
632 Appellate Body Reports, Canada – Wheat Exports and Grain Imports, para. 133; US – Wool Shirts
and Blouses, pp. 18-19, DSR 1997:I, p. 323 at pp. 339-340.
633 Appellate Body Report, US – Lead and Bismuth II, para. 71.
634 Appellate Body Report, Australia – Salmon, para. 223.
635 See para. 6.265 above.
636 See para. 6.153 above.
637 See para. 6.136 above.
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requirements in the future, with respect to any sector, company, or product, it is "critically
important"638 that the Panel formulate its findings in such a way as to ensure that any future effort
to enforce, extend or maintain the TRRs measure will be WTO consistent. Japan considers that a
finding about the measure "as such" would be "the most clear-cut and effective way to prevent
Argentina from continuing to apply or reapplying the RTRR or some form of it in the future".
639
6.308. The European Union notes that its request for the Panel to issue rulings with respect to a
single "overarching" TRRs measure and with respect to 23 specific instances of applications of
alleged RTRRs does not refer to an "as such"/"as applied" distinction. In its view, all its claims
refer to "cases" or "measures" taken by Argentina that are contrary to the GATT 1994. 640 The
United States does not request separate findings about the TRRs measure "as such".
6.309. Argentina contends that all three complainants are challenging the TRRs measure "as
such", but only Japan "has been forthright in acknowledging that this is the case". In Argentina's
view, the United States has remained silent about the exact nature of its claims, but has not
refuted Argentina's characterization of its claims being against the measure "as such"; while the
European Union has not offered a coherent explanation regarding the nature of its claims against
the TRRs measure, and its explanations that it is not pursuing a claim against the measure "as
such" is implausible and inconsistent with the way in which the European Union has framed its
case.
641
6.310. As noted above 642, Argentina asserts that there is a high legal standard for challenging
unwritten measures (such as the TRRs measure) consisting of three elements: (a) that the
measure is attributable to a WTO Member; (b) the precise content of the measure; and, (c) the
general and prospective application of the measure.
643 Argentina contends that the complainants
have neither acknowledged this legal standard nor demonstrated the precise content of the TRRs
measure and its general and prospective application.
644 Therefore, in Argentina's view, the
complainants have not successfully made a prima facie case of the existence of the TRRs
measure.645 The United States rejects the idea that there is a separate and higher burden placed
on a party that alleges the existence of an unwritten measure. In the United States' view, the
usual rules apply and a complainant must provide sufficient evidence. For an unwritten measure,
"additional evidence may be required", but this does not imply a higher standard of proof.646
6.311. Regarding the first element of the legal standard cited by Argentina (attribution to a WTO
Member), the complainants argue that the TRRs measure is imposed by the Argentine Government
on economic operators, who undertake commitments, not because they freely decide to do so, but
as a response to a demand from Argentine officials. 647 The attribution of the TRRs measure made
by the complainants has not been disputed by Argentina.
6.312. Regarding the second element of the legal standard proposed by Argentina (precise
content), the European Union asserts it has made a detailed description of the TRRs measure,
indicating not just the requirements challenged but also the objectives pursued by the overarching
measure: eliminating trade deficits and su bstituting imports by domestic products.
648 The
United States asserts that there is a large volume of evidence on the precise content of the TRRs
measure, including statements by Argentine officials and press releases issued by the Argentine
Government.
649 Japan argues that it identified the TRRs measure with precision in its panel request

638 Japan's second written submission, para. 13.
639 Ibid.
640 European Union's response to Panel question No. 1, paras. 1-6.
641 Argentina's second written submission, footnote 35 to para. 72.
642 See para. 6.40 above.
643 Argentina's second written submission, paras. 73-79. See also ibid. paras. 80-97.
644 Ibid. paras. 73, 74 and 98.
645 Ibid. paras. 72-76, 98-117.
646 United States' second written submission, paras. 102-109.
647 European Union's first written submission, paras. 69, 352 and 366; European Union's second written
submission, paras. 114-115; United States' first written submission, para. 135; Japan's first written
submission, paras. 185 and 198; Japan's second written submission, paras. 12, 34, 109.
648 European Union's second written submission, paras. 114-115. See also European Union's first written
submission, paras. 325-327.
649 United States' second written submission, para. 112.
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and its first written submission. Japan adds that it was unable to provide a closed list of the
actions that are part of the TRRs measure due to the measure's lack of transparency. 650 In
response, Argentina contends that the complainants have not established the precise content of
the measure because (a) the list of requirements that the TRRs measure allegedly comprises is not
exhaustive
651; and (b) the complainants argue that the measure "includes 'one or more' of a total
of five, and maybe more, distinct alleged requirements". 652 In Argentina's view, the measure
described by the complainants is broad and amorphous and therefore insufficiently precise.653
6.313. Regarding the third element of the lega l standard cited by Argentina (general and
prospective application), the European Union argues that the TRRs measure has general
application because it does not constitute isolated actions undertaken by the Argentine
Government, but instead applies to a wide range of sectors and economic operators and can
potentially apply to all goods.
654 In the European Union's view, the TRRs measure is applied
prospectively because the imposition of the requirements responds to "a systemic approach and
coordinated efforts" and this leads to the presumptio n that they will continue to be applied in the
future, as long as Argentina's po licy objectives remain unchanged.
655 As noted above, the
United States has not asked for separate find ings about the TRRs measure "as such". The
United States argues that, with respect to its challenge against the TRRs measure there is no basis
for requiring an additional showing of "general and prospective application", but, were the Panel to
require proof thereof, the complainants have me t their burden of proof by providing extensive
evidence on the "repeated and systematic application of the RTRRs measure". 656 Japan considers
that the TRRs measure applies generally because it is applied in a number of sectors, on a wide
range of economic operators, and its application is not isolated or limited to a few cases. 657 In
Japan's view, the general application of the TRRs measure reinforced by elements, such as (a) the
submission of request notes ( notas de pedido) is required by SCI to unblock DJAI applications for
"practically all goods to be imported into Argentina" 658; (b) official news items refer to the TRRs
measure in a general manner 659; and, (c) PEI 2020, which the TRRs measure is designed to
facilitate, covers most Argentine economic sectors. 660 Japan argues that the measure is
prospective, because it seeks to achieve "trade balancing" and "import substitution" objectives
contained in PEI 2020 that will continue to be policy goals for the Argentine Government. In
Japan's view, the general and prospective nature of the TRRs measure is also demonstrated by:
(a) the systematic and coordinated application of the requirements across sectors; (b) the
repeated public statements of Argentine official s implying the existence of the requirements; (c)
the consistency between the requirements and Arge ntina's broader economic policy goals; (d) the
absence of any evidence that the requirements ar e being imposed at the initiative of individual,
low-level officials; and, (e) the absence of any motivation on the part of private parties to conclude
agreements related to such requirements.
661
6.314. Argentina considers that, even if the Panel were to accept the characterization of the TRRs
measure made by the complainants, it does not have sufficient evidence to conclude on the
general and prospective application of the requir ements because they "do not have any normative
content at all, since they neither require nor entail prospective courses of action". 662 In Argentina's
view, the Panel would find, at most, isolated actions relating to a limited number of economic

650 Japan's second written submission, paras. 111-115.
651 The complainants use the phrase "inter alia" when identifying the TRRs in their request for
consultations and panel requests. See European Union's first written submission, para. 69; Japan's first written
submission, para. 41.
652 Argentina's second written submission, para. 104.
653 Ibid.
654 European Union's first written submission, para. 379; and second written submission,
paras. 123-124.
655 European Union's second written submission, paras. 126-129.
656 United States' second written submission, paras. 116-117. See also opening statement at the second
meeting of the Panel, paras. 82-83.
657 Japan's closing statement at the first meeting of the Panel, para. 5; second written submission,
paras. 101, 107; response to Panel question No. 51, para. 38.
658 Japan's second written submission, para. 101.
659 Ibid.
660 Ibid.
661 Japan's closing statement at the first meeting of the Panel, para. 6; second written submission,
para. 102.
662 Argentina's opening statement at the first meeting of the Panel, para. 47.
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operators. Moreover, there would not even be a co mmon content to all actions, nor any indication
that the TRRs measure is generally or prospectively applied.663
6.2.3.4.2 Legal analysis
6.315. It is established practice in WTO dispute settlement that Members can challenge, not only
the application of measures in specific circumstances, but also rules or norms of general and
prospective application, irrespective of their actual application. In this respect, as stated by the
Appellate Body:
[T]he distinction between "as such" and "as applied" claims … has been developed in
the jurisprudence as an analytical tool to facilitate the understanding of the nature of
a measure at issue. This heuristic de vice, however useful, does not define
exhaustively the types of measures that may be subject to challenge in WTO dispute
settlement. In order to be susceptible to challenge, a measure need not fit squarely
within one of these two categories, that is, either as a rule or norm of general and
prospective application, or as an individual instance of the application of a rule or
norm.
664
6.316. Challenges against a measure "as such" can be brought independently or simultaneously
with challenges against a measure "as applied".665.
6.317. The Appellate Body has noted that "as such" challenges against a Member's measure in
WTO dispute settlement proceedings (that seek to prevent Members ex ante from engaging in
certain conduct) are especially serious challenges, because they have more far-reaching
implications than "as applied" claims:
By definition, an "as such" claim challenges laws, regulations, or other instruments of
a Member that have general and prospective application, asserting that a Member's
conduct—not only in a particular instance that has occurred, but in future situations as
well—will necessarily be inconsistent with that Member's WTO obligations. In essence,
complaining parties bringing "as such" challenges seek to prevent Members ex ante
from engaging in certain conduct.
666
6.318. Unwritten measures, like the TRRs measure at issue in this dispute, can also be challenged
"as such". The Appellate Body has noted in this regard that:
Particular rigour is required on the part of a panel to support a conclusion as to the
existence of a "rule or norm" that is not expressed in the form of a written document.
A panel must carefully examine the concrete instrumentalities that evidence the
existence of the purported "rule or norm" in order to conclude that such "rule or
norm" can be challenged, as such.
667 (footnote omitted)
6.319. As the Appellate Body held in US – Zeroing (EC) with respect to the possibility to bring an
"as such" claim against an unwritten measure:
When bringing a challenge against such a "rule or norm" that constitutes a measure of
general and prospective application, a complaining party must clearly establish,
through arguments and supporting evidence, at least that the alleged "rule or norm"
is attributable to the responding Member; its precise content; and indeed, that it does
have general and prospective application.
668

663 Argentina's second written submission, para. 106.
664 Appellate Body Report, US – Continued Zeroing, para. 179.
665 Appellate Body Report, US – 1916 Act, para. 61. In the present dispute, Japan has specifically
requested that the Panel examine the TRRs measure both "as such" and "as applied". For further details on
Japan's request for findings, see Japan's second written submission, paras. 9-20.
666 Appellate Body Report, US – Oil Country Tubular Goods Sunset Reviews, para. 172.
667 Appellate Body Report, US – Zeroing (EC), para. 198.
668 Ibid.
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6.320. The Panel agrees with Argentina that th e assessment of the three elements of the legal
standard set out by the Appellate Body in US – Zeroing (EC) is warranted when examining Japan's
claims against the TRRs measure "as such". The European Union and Japan have argued in this
regard that the unwritten TRRs measure they are challenging has general and prospective
application.
669 The United States, in turn, has stated that, although "there is no basis for requiring
an additional showing of 'general and prospective application'", were the Panel to require proof
thereof, the complainants have met their burden of proof by providing extensive evidence on the
"repeated and systematic application of the RTRRs measure".670
6.321. The Panel will therefore examine the three elements proposed by Argentina, in order to
consider Japan's request for findings that the TRRs measure "as such" is inconsistent with
Articles XI:1, III:4 and X:1 of the GATT 1994. Althou gh this test is not applicable to examine all
claims against unwritten measures, as noted in the previous paragraph it is pertinent in the
context of a challenge against an unwritten measure "as such".
6.2.3.4.2.1 Whether the TRRs measure is attributable to Argentina
6.322. The Panel has already concluded that the TRRs measure is attributable to Argentina.
671 The
Panel has also noted that the attribution of the TRRs measure made by the complainants has not
been disputed by Argentina, which has stated only that "the complainants have failed to establish
the precise content of the alleged 'overarching measure' they are contesting or that the measure is
of general and prospective application".
672
6.2.3.4.2.2 The precise content of the TRRs measure
6.323. The Panel agrees with the United States that challenging an unwritten measure does not
involve a different burden of proof than when challenging a written measure, although it may
result in a larger volume of evidence necessary to prove the existence of the measure. 673 As the
Appellate Body indicated in EC and certain member States – Large Civil Aircraft , "[w]hen a
challenge is brought against an unwritten measure, the very existence and the precise contours of
the alleged measure may be uncertain".674
6.324. The panel in US – Zeroing (EC) recognized that "norms are not always susceptible of such
a clear definition" and that the type of evidence needed to determine the precise content of a
measure can vary.675 In EC and certain member States – Large Civil Aircraft , the panel found that
the content of a challenged measure was sufficiently precise on the basis of the complainant's
arguments and submissions although the description thereof was "not always… crystal clear".
676
The panel in EC – Approval and Marketing of Biotech Products used a similar reasoning when it
stated that "the informal nature of a governmental measure may affect the degree of precision
with which a measure can be set out in a panel request".
677
6.325. Were panels to request an extremely high le vel of detail in the definition of the content of
unwritten measures, this could make it almost impossible in practice to challenge such types of
measures. This is more so in cases where one of the purported characteristics of the challenged
measure is precisely its lack of transparency and the broad discretion that the authorities have in
its implementation.
678 This could affect the right of WTO Members to bring a challenge against a
measure under the DSU. In any event, what is crucial is that, based on the available evidence,
both a panel and the respondent party have a clear understanding of the components and the
operation of the challenged measure.

669 European Union's second written submission, paras. 122-129; United States' second written
submission, paras. 116-117 and 125; Japan's second written submission, para. 107.
670 United States' second written submission, paras. 116-117.
671 See para. 6.231 above.
673 United States' second written submission, paras. 102 and 108.
674 Appellate Body Report, EC and certain Member States – Large Civil Aircraft, para. 792.
675 Panel Report, US – Zeroing (EC), para. 7.102.
676 Panel Report, EC and certain Member States – Large Civil Aircraft, para. 7.527.
677 Panel Report, EC – Approval and Marketing of Biotech Products, para. 7.47.
678 See, for example, Japan's second written submission, para. 115.
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6.326. The Panel notes that the complainants identified the same five requirements as the
constituent elements of the TRRs measure impo sed by the Argentine Government on economic
operators. The fact that the list provided by th e European Union and Japan is not exhaustive does
not constitute an obstacle to considering the measure as one composed of several requirements as
described by the complainants and demonstrated through the evidence. As indicated above, the
complainants have requested findings about a single global or overarching measure that consists
in the Argentine authorities' imposition on economic operators of one or more of those
requirements as a condition to import goods into Argentina.
679
6.327. The Panel considers that the available evid ence provides it with sufficient elements to
establish the existence and the precise content of the challenged measure, notwithstanding the
fact that the measure is unwritten.
6.2.3.4.2.3 General application of the TRRs measure
6.328. The complainants contend that the TRRs measure is an unwritten measure with normative
value680, or constitutes rules of general application for controlling importation and regulating the
conduct of importers. 681 This argument has been contested by Argentina, who asserts that "the
alleged commitments described by the complainants do not have any normative content at all,
since they neither require nor entail prospective courses of action".
682 It is therefore for the Panel
to assess whether the complainants have provided enough evidence of the general application of
the TRRs measure.
6.329. The concept of "general application" has been interpreted by previous panels in the context
of Article X of the GATT. The panel in US – Underwear found that:
If, for instance, the restraint was addressed to a specific company or applied to a
specific shipment, it would not have qualified as a measure of general application.
However, to the extent that the restraint affects an unidentified number of economic
operators, including domestic and foreign producers, we find it to be a measure of
general application.
683
6.330. Subsequent panels interpreting this term, such as Japan – Film, EC – Poultry and Thailand
– Cigarettes (Philippines), adopted a similar approach. In Japan – Film, the panel established that
"administrative rulings addressed to specific individuals or entities" did not have general
application and, therefore, they did not fall under the publication requirement set forth in
Article X:1 of the GATT 1994.
684 In EC – Poultry, the panel stated that "licences issued to a specific
company or applied to a specific shipment cannot be considered to be a measure of general
application".685
6.331. In EC – Selected Customs Matters , the panel also examined this issue and concluded that
laws, regulations, judicial decisions and administrative rulings of general application are those
"that apply to a range of situations or cases, rather than being limited in their scope of
application".
686 In that dispute, the panel found that the Explanatory Notes to the Combined
Nomenclature were of general application because they were "not limited to a single import or a
single importer." 687 Another dispute in which this issue was raised was China – Raw Materials ,

679 Similarly, the panel in China – Raw Materials, asserted that an open-ended list included in the panel
request was not a problem in terms of determining the content of the measure at issue because the panel was
only going to consider the measures explicitly listed. Communication from the Panel, China – Raw Materials,
WT/DS394/9, WT/DS395/9, WT/DS398/8, 18 May 2010, p. 1.
680 European Union's second written submission para. 122; United States' second written submission,
681 United States' second written submission, para. 125.
682 Argentina's opening statement at the first meeting of the Panel, para. 47.
686 Panel Report, EC – Selected Customs Matters, para. 7.116.
687 Ibid. para. 7.778.
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where the panel considered that "a measure that has the potential to affect trade and traders" was
of general application.688
6.332. In some previous disputes, measures that apply in all cases have been found to have
"general application". 689 As noted above, however, the term "general application" does not
necessarily imply a requirement that the measure at issue "apply to all cases". In the Panel's view,
limiting "general application" to application in all cases would result in an inappropriately narrow
interpretation.
6.333. In a recent dispute, US – Countervailing and Anti-Dumping Measures (China) , the panel
reviewed two aspects when assessing whether a la w or another relevant measure is of "general
application" within the meaning of Article X:1: (a) the subject-matter or content; and (b) the
persons or entities to whom it applies, or the situations or cases in which it applies.
690
6.334. Concerning the subject-matter of the measur e at issue, the Panel has found that the TRRs
measure affects a wide range of sectors such as foodstuffs, automobiles, motorcycles, mining
equipment, electronic and office products, agricu ltural machinery, medicines, publications, and
clothing.691 Furthermore, the Panel has found that the measure could affect any economic sector
because trade in any good can contribute to achieving a trade balance or surplus and import
substitution. The Panel has also noted that Argent ina has not provided evidence and arguments to
support its contention that the TRRs can at most be characterized as a series of unrelated one-off
and isolated actions.
692 Indeed, the Panel has found that the TRRs measure seeks to implement a
policy announced by high-ranking Argentine Government officials.693 The Panel has also found that
the TRRs measure is not limited to a single import or a single importer, but is part of a policy
implemented by the Argentine Government.694
6.335. With regard to the persons or entities to whom the measure applies or the situations or
cases in which it applies, the Panel has found that the TRRs measure can apply to any economic
operator, regardless of the sector in which it op erates and its size. The flexibility of the TRRs
measure, which allows the Argentine Government to adapt it to the specific characteristics of any
economic operator, supports the Panel's conclusion. In the Panel's view, the fact that the type and
content of the specific TRRs imposed by the Arge ntine Government varies depending on the sector
and the economic operator does not detract from our conclusion that the requirements have
"general application".
6.336. For the reasons explained above, the Panel concludes that the TRRs measure has general
application.
6.2.3.4.2.4 Prospective application of the TRRs measure
6.337. With respect to the prospective application of the TRRs measure, the Appellate Body in
US – Continued Zeroing found that:
The density of factual findings in these cases, regarding the continued use of the
zeroing methodology in a string of successive proceedings pertaining to the same
anti-dumping duty order, provides a sufficient basis for us to conclude that the zeroing
methodology would likely continue to be applied in successive proceedings…
695
6.338. The Panel is aware that mere repetition is not sufficient to demonstrate the prospective
application of a measure. Nevertheless, as stated by the panel in China – Publications and

688 Panel Report, China – Raw Materials, para. 7.1098.
689 See, for example, Panel Reports, EC – Approval and Marketing of Biotech Products, para. 7.1272;
Thailand – Cigarettes (Philippines), para. 7.773.
690 Panel Report, US – Countervailing and Anti-Dumping Measures (China), para. 7.35.
691 See para. 6.158 above.
692 See para. 6.229 above.
693 See para. 6.230 above.
694 See paras. 6.157-6.158 above.
695 Appellate Body Report, US– Continued Zeroing, para. 191.
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Audiovisual Products , repetition can create an "expectation" that a certain behaviour will be
followed in the future.696
6.339. The concept of "deliberate policy" was also addressed by the panel in Thailand – Cigarettes
(Philippines). In that dispute, the panel rejected the argument by the Philippines that the measure
had prospective application because it did not find "evidence showing a deliberate policy by the
Thai Government of maintaining a general rule". 697 In line with this finding, the panel in US –
Shrimp (Vietnam) considered that "the zeroing methodology may be found to have general and
prospective application if the USDOC is shown to have a deliberate policy of applying that
methodology, going beyond the simple repetition of the application of that methodology in specific
cases."698 In that dispute, since the measure was unwritten, the panel's conclusions "rest on
inferences drawn from evidence in the form, inter alia , of expert opinions, statements by the
authorities concerned, or other evidence which indirectly supports the view that the application by
the authorities of the methodology at issue reflects a 'deliberate policy'".699
6.340. Argentina's imposition of the TRRs measure reflects a deliberate policy, as it constitutes
repeated actions, coordinated by the highest author ities, including the President, the Minister of
Industry and the Secretary of Trade. The TRRs measure has been applied to a wide range of
economic sectors and economic operators.
700 The related policy has also been publicly announced
in public statements and speeches and posted on government websites. It is part of a stated policy
implemented by the Argentine Government at the highest level.701
6.341. Evidence on the record suggests that these commitments will continue to be required,
unless and until the policy is repealed or modified . By way of example, the Argentine Secretary of
Domestic Trade expressed in an official press release in late 2013 that the policy of "managed
trade" would continue to be applied in the future as per the instructions from the President of
Argentina.702
6.342. In light of the above, the Panel finds that the imposition of the TRRs measure is a policy
tool that has been applied at least since 2009. The repeated imposition of the TRRs measure for
several years encompassing a number of sectors and undefined economic operators supports the
view that the TRRs measure could potentially affect any sector and any economic operator.
Accordingly, the Panel concludes that the TRRs measure has prospective application.
6.2.3.4.3 Conclusion
6.343. Having determined the inconsistency of the TRRs measure with Article XI:1 of the
GATT 1994, as well as with Article III:4 of the GATT 1994 with respect to the local content
requirement, and that the TRRs measure is of general and prospective application, the Panel
concludes that the TRRs measure is also inconsistent with the above-mentioned provisions "as
such".
6.3 The Advance Sworn Import Declaration (DJAI) procedure
6.3.1 Preliminary considerations
6.3.1.1 Description of the claims
6.344. The complainants have presented two different lines of argument in their claims against
the DJAI procedure.

696 Panel Report, China – Publications and Audiovisual Products, para. 7.198.
697 Panel Report, Thailand – Cigarettes (Philippines), para. 7.132.
698 Panel Report, US – Shrimp (Viet Nam), para. 7.112. (footnote omitted)
699 Ibid. (footnote omitted)
700 See paras. 6.334 and 6.335 above.
701 See paras. 6.230 and 6.334 above.
702 News item: Prensa Argentina, Moreno confirmed that policy of trade administration will continue as
per presidential instructions, 3 November 2013 (Exhibit JE-759).
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6.345. First, the complainants argue that, irrespective of whether the Panel considers the DJAI
procedure to be an import licence: (a) the DJAI procedure is an import restriction inconsistent with
Article XI:1 of the GATT 1994; (b) the DJAI procedure is administered in a manner inconsistent
with Argentina's obligations under Article X:3(a) of the GATT 1994; and, (c) Argentina has failed to
publish promptly information relating to the operation of the DJAI procedure in the manner
required by Article X:1 of the GATT 1994.
6.346. Second, if the Panel considers the DJAI procedure to be an import licence, the
complainants argue that: (a) the DJAI procedure is an import restriction, made effective through
an import licence, inconsistent with Article XI:1 of the GATT 1994; (b) the DJAI procedure is
administered in a manner inconsistent with Argentina's obligations under Articles 1.3, 1.6, 3.2, and
3.5(f) of the Import Licensing Agreement; (c) Ar gentina has failed to publish promptly information
relating to the operation of the DJAI procedure in the manner required by Articles 1.4(a) and 3.3
of the Import Licensing Agreement; and, (d) Argent ina has failed to notify the DJAI procedure in
the manner required by Articles 1.4(a), 5.1, 5.2, 5.3, and 5.4 of the Import Licensing Agreement.
6.347. Argentina contends that the Import Licensing Agreement and Articles XI:1, X:1 and X:3(a)
of the GATT 1994 are not applicable to the DJAI procedure. In Argentina's view, the DJAI
procedure is a formality or requirement imposed in connection with importation and is therefore
subject to Article VIII of the GATT 1994. While Argentina put forward a number of other counter
arguments to respond to the complainants claims under Articles XI:1, X:1 and X:3(a) of the
GATT 1994 and under Article 3.2 of the Import Lice nsing Agreement, it did not address the claims
that were raised by the complainants under other provisions of the Import Licensing Agreement
cited by the complainants (Articles 1.3, 1.4(a), 1.6, 3.3, 3.5(f), 5.1, 5.2, 5.3 and 5.4).
6.3.1.2 Order of analysis
6.348. As noted above, the Appellate Body has observed that, as a general principle, panels are
free to structure the order of their analysis as they see fit and, in doing so, they may find it useful
to take account of the manner in which claims are presented to them by a complaining Member.
703
6.349. The three complainants request that th e Panel examine their claims under the GATT 1994
prior to their claims under the Import Licensing Agreement. 704 In the European Union's view, the
Panel would only need to analyse the complainants' claims under the Import Licensing Agreement
if the Panel determined that the DJAI procedure constitutes an import licence within the meaning
of Article XI:1 of the GATT 1994. In the event th e Panel finds that the DJAI procedure constitutes
an import licence for the purpose of Article XI:1 of the GATT 1994, the European Union argues that
its claim under Article 1.3 of the Import Licens ing Agreement should be examined before that
under Article X:3(a) of the GATT 1994. In support of its argument, the European Union refers to
the Appellate Body's statement in EC – Bananas III that Article 1.3 of the Import Licensing
Agreement and Article X:3(a) of the GATT 1994 have "identical coverage", but the Import
Licensing Agreement "deal[s] specifically and in de tail with the administration of import licensing
procedures".
705
6.350. In turn, the United States indicates that "[t]he co-complainants are challenging the DJAI
not so much as a set of [import licensing procedures] than as a restriction on imports imposed
through import licensing". As a result, it is not the case that the Import Licensing Agreement is the
more specific agreement in relation to the claims advanced by the co-complainants. Rather, it is
the GATT 1994, and Article XI in particular, that more specifically and in detail deals with the
nature of the matter raised in this dispute. Therefore, the United States requests that the Panel
start its analysis with the GATT 1994.
706

703 See para. 6.147 above (referring to Appellate Body Report, Canada – Wheat Exports and Grain
Imports, para. 126).
704 European Union's response to Panel question No. 20, para. 43; United States' opening statement at
the first substantive meeting, paras. 47-48; Japan's response to Panel question No. 20, paras. 32-33.
705 European Union's response to Panel question No. 20, paras. 48-49; first written submission,
706 United States' opening statement at the first meeting of the Panel, paras. 47-48.
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6.351. Japan also considers that the Panel should first analyse the claims against the DJAI
procedure under the GATT 1994, and afterwards address the claims against the DJAI procedure
under the Import Licensing Agreement. According to Japan, this order of analysis would be more
logical for the following reasons: (a) Article XI:1 of the GATT 1994 "deals more specifically with
the matter before the Panel"; (b) it would allow the Panel to first address the DJAI procedure itself,
and then to review the manner in which it is ad ministered under the Import Licensing Agreement,
which is consistent with the approach adopted by the panel in Turkey – Rice ; and (c) under
Article XI:1, the Panel would be able to analyse the DJAI procedure and its substantive content as
a whole and in isolation from other measures; in contrast, under the Import Licensing Agreement
(in particular, under Article 3.2 of the Import Li censing Agreement) the focus of the inquiry would
require that the Panel review the DJAI procedure in relation to the "restriction" it implements.
707
6.352. On the other hand, Argentina considers that "[a]ny examination of claims relating to
formalities or requirements of importation, such as the DJAI procedure, must begin with
Article VIII of the GATT 1994".
708 In Argentina's view, if the Panel were to find that the DJAI
procedure can be examined under provisions other than Article VIII of the GATT 1994, particularly
under Article XI:1 of the GATT 1994, it should ex amine the complainants' claims under the Import
Licensing Agreement first 709, since "[t]he threshold issue for the Panel … is whether the DJAI
procedure is subject to the provisions of the [Import Licensing Agreement]".710
6.353. Certain parties have further expressed their preferences as to the order of analysis the
Panel should adopt with regard to the two different lines of argument raised by the complainants'
under Article XI:1 of the GATT 1994. As noted ab ove, the complainants argue that (a) the DJAI
procedure constitutes an import restriction made effective through an import licence inconsistent
with Article XI:1 of the GATT 1994 711; and (b) irrespective of whether it constitutes an import
licence, it amounts to an import restriction that is inconsistent with Article XI:1 of the
GATT 1994.712
6.354. The European Union indicates it would prefer that the Panel commence its analysis by
examining whether the DJAI procedure is inconsistent with Article XI:1 of the GATT 1994,
irrespective of whether it constitutes an import licence. In the European Union's view, "[i]n these
circumstances, the Panel will not even need to determine whether the DJAI procedure constitutes
an import licence given that, for purposes of Ar ticle XI of the GATT, the category of 'other
measures' is broader than the category of 'import licences'".
713 The United States states that
"[t]he co-complainants are challenging the DJAI not so much as a set of procedures imposing
import licensing than as a restriction on imports imposed through import licensing".714
6.355. In contrast, neither Japan nor Argentina expr ess any preference as to which of the lines of
argument advanced by the complainants under Article XI:1 of the GATT 1994 should be examined
by the Panel first.
6.356. Argentina argues, however, that Article XI:1 of the GATT 1994 is not applicable to import
formalities such as the DJAI procedure. 715 In Argentina's view, "[b]ecause formalities and
requirements subject to Article VIII cannot be evaluated as quantitative restrictions under
Article XI … the complainants' claims under Article XI in respect of the DJAI procedure must
fail".
716 Argentina submits that, if the Panel finds th at the DJAI procedure can be examined under
provisions other than Article VIII, it should ex amine the complainants' claims under the Import
Licensing Agreement before their claims under Article XI:1 of the GATT 1994. 717 Only if the Panel

707 Japan's response to Panel question No. 20, paras. 32-33.
709 Ibid. paras. 266-269.
710 Ibid. para. 267.
711 European Union's first written submission, paras. 281-290; United States' first written submission,
paras. 102, 121-125; Japan's first written submission, paras. 107-119.
712 European Union's first written submission, paras. 237-251; United States' first written submission,
paras. 102-120; Japan's first written submission, paras. 107, 120-123.
713 European Union's response to Panel question No. 20, paras. 43-45.
714 United States' opening statement at the first substantive meeting, para. 48.
715 See, for example, Argentina's first written submission, paras. 181 and 299.
716 Ibid. para. 299.
717 Ibid. paras. 266-269.
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were to conclude that the DJAI procedure is not subject to the provisions of the Import Licensing
Agreement, the Panel should examine the comp lainants' claims under Article XI:1 of the
GATT 1994.718
6.357. Regarding the order of analysis to be undertaken by the Panel in respect of the DJAI
procedure, the Panel will first consider whether the DJAI is a customs formality imposed in
connection with importation subject to Articl e VIII of the GATT 1994 and, if so, whether
Article XI:1 of the GATT 1994 and the Import Licensing Agreement are not applicable.
6.358. In the event that Article XI:1 of the GATT 1994 and the Import Licensing Agreement are
found to be applicable, the question then becomes:
a. what order of analysis the Panel should follow among the claims raised by the
complainants under: (i) Article XI:1 of the GATT 1994; (ii) the provisions of the Import
Licensing Agreement cited by the complainants; and, (iii) Articles X:1 and X:3(a) of the
GATT 1994; and,
b. which of the lines of argument advanced by the complainants under Article XI:1 of the
GATT 1994 (i.e. whether the DJAI procedure is a restriction made effective through an
import licence or rather whether it is made effective through another measure) should
be examined first.
6.359. The Panel will deal first with the issue of what order of analysis it should follow among the
claims raised by the complainants under (i) Article XI:1 of the GATT 1994; (ii) the provisions of the
Import Licensing Agreement cited by the complainan ts; and, (iii) Articles X:1 and X:3(a) of the
GATT 1994. The Panel notes in this regard that Article XI:1 of the GATT 1994 imposes a
substantive obligation on Members to refrain from imposing prohibitions or restrictions on the
importation or the exportation of goods. In cont rast, Articles X:1 and X:3(a) of the GATT 1994
deal with the publication and administration of trade measures, as opposed to the substantive
content of such measures.
719
6.360. With respect to the complainants' claims under Articles 1.3, 1.4(a), 1.6, 3.2, 3.3, 3.5(f),
5.1, 5.2, 5.3 and 5.4 of the Import Licensing Agreement, the Appellate Body interpreted in EC –
Bananas III that:
As a matter of fact, none of the provisions of the Licensing Agreement concerns
import licensing rules, per se . As is made clear by the title of the Licensing
Agreement, it concerns import licensing procedures. The preamble of the Licensing
Agreement indicates clearly that this agreement relates to import licensing procedures
and their administration, not to import licensing rules. Article 1.1 of the Licensing
Agreement defines its scope as the administrative procedures used for the operation
of import licensing regimes.720 (italics original)
6.361. Accordingly, the Panel will commence its analysis with the complainants' claims under
Article XI:1 of the GATT 1994 since this is the only provision among the ones raised by the
complainants that deals with trade measures of a substantive nature. After having considered the
complainants' claims under Article XI:1 of the GATT 1994, and depending on the nature of any
findings made, the Panel will decide whether any additional findings under Articles X:1 and X:3(a)
of the GATT 1994 and the provisions of the Import Licensing Agreement cited by the complainants
would be necessary or useful for the resolution of the matter between the parties.
6.362. The Panel turns to the issue of which of the two lines of argument advanced by the
complainants under Article XI:1 of the GATT 1994 should be analysed first.
6.363. The expression "whether made effective through quotas, import or export licences or other
measures" used in Article XI:1 of the GATT 1994 implies that the provision covers all measures

718 Ibid. para. 270.
719 Appellate Body Report, EC – Poultry, para. 115.
720 Appellate Body Report, EC – Bananas III, para. 197.
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that constitute import "prohibitions or restrictions" regardless of the means by which they are
made effective. The reference to "quotas, import or export licences" is only indicative of some
means by which import prohibitions or restrictions may be made effective. This does not imply that
the scope of Article XI:1 of the GATT 1994 is limited to prohibitions or restrictions that are made
effective through quotas or import or export licences. What is relevant when examining a measure
under Article XI:1 of the GATT 1994 is whether a measure prohibits or restricts trade, rather than
the means by which such prohibition or restriction is made effective. In light of this reasoning, the
Panel will commence by examining the claims raised by the complainants under Article XI:1 of the
GATT 1994 irrespective of whether this measure constitutes an import licence.
6.3.2 Description of the DJAI procedure
6.3.2.1 The DJAI requirement
6.364. With the exception of certain limited cases listed in the Annex of AFIP General
Resolution 3255/2012
721, importers are required to file an Advance Sworn Import Declaration
(DJAI) for any imports for consumption in Argentina. 722 Importers are required to submit a DJAI
providing the stipulated information prior to the issuance of an order form, purchase order, or
similar document issued to purchase items from abroad that are destined for consumption in
Argentina.
723 The filing of a DJAI by the importer initiates the DJAI procedure. As will be described
below, in order to import goods into Argentina, an importer must attain a DJAI in "exit" status.
6.3.2.2 The DJAI procedure
6.365. The DJAI procedure was implemented by Argentina's Federal Public Revenue
Administration (Administración Federal de Ingresos Públicos, AFIP) on 5 January 2012 by means of
AFIP General Resolution 3252/2012
724, which entered into force on 1 February 2012. 725 AFIP
General Resolution 3252/2012 is complemented by other legal instruments, including AFIP General
Resolutions 3255/2012
726 and 3256/2012. 727 The Argentine Government has issued publications
that detail and explain the operation of the DJAI, such as the "User Manual for Registration and
Assignment of the 'Advance Sworn Import Declaration (DJAI)'" (DJAI User Manual) 728 and the
"Step-by-Step Guide" on "How to Submit an Advance Sworn Import Declaration"729
6.366. Argentina has not notified to the WTO either the DJAI procedure, or the sources in which
the rules and information related to the DJAI procedure are to be published.730

721 These exemptions are: (a) imports under the re-importation regime; (b) importation or exportation
to compensate for deficient merchandise; (c) donations; (d) samples; (e) diplomatic exemptions;
(f) merchandise with duty and tax exemptions; (g) postal shipments; (h) courier shipments; and, (i) imports
by the Secretary General of the Presidency. See Updated Annex at Section B, AFIP General Resolution
3255/2012, 20 January 2012 (Exhibits JE-16 and ARG-7); AFIP, DJAI User Manual, July 2012 (Exhibit JE-13).
722 Article 1, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6). See also
Argentina's first written submission, para. 219; European Union's first written submission, paras. 37-38;
United States' first written submission, para. 18 and fn. 43; Japan's first written submission, para. 21 and
fn. 47.
723 Article 2, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6);
Article 91(1), Law 22,415, Customs Code, 2 March 1981 (Exhibit ARG-3).
724 AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6).
725 Ibid. article 9.
726 AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16 and ARG-7).
727 AFIP General Resolution 3256/2012, 26 January 2012 (Exhibits JE-14 and ARG-11).
728 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13).
729 MARIA System, Step-by-Step Guides: How to Submit a DJAI (Exhibit ARG-12).
730 From the date of adoption of the DJAI requirement on 5 January 2012, Argentina has made two
notifications pursuant to Article 5 of the ILA. First, Argentina notified Resolution 304/2012 of the Ministry of
Economy and Public Finance, which concerns a model certificate required for applications for non-automatic
import licences. See Committee on Import Licensing, Notification under Article 5, Argentina,
G/LIC/N/2/ARG/25, 28 September 2012. Second, Argentina notified Resolution 11/2013 of the Ministry of
Economy and Public Finance, by which Argentina repealed a number of prior resolutions that imposed non-
automatic import licences. See Committee on Import Licensing, Notification under Article 5, Argentina,
G/LIC/N/2/ARG/26, 31 January 2013. Neither of these notifications refers to the DJAI procedure.
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6.367. As described below, some fundamental features of the DJAI procedure must be inferred
from how the measure operates in practice because they are not expressed in the relevant laws
and regulations.
6.368. To initiate the DJAI procedure, the customs broker (or the importer, if that person is
registered in accordance with AFIP General Resolution 333/99) submits a sworn declaration
through AFIP's electronic portal, known as the MARIA informatics system ( Sistema Informático
MARIA, SIM), or the SIM system.
731 Declarants must submit this sworn declaration before the
importation takes place and prior to the issuance of purchase orders or similar documents. 732 For
each DJAI, the declarant must provide the following information:
a. Name and taxpayer identification code (Clave Única de Identificación Tributaria, CUIT) of
the importer, where applicable;
b. Name and ID code of the customs broker, where applicable;
c. Customs office of registration;
d. Quantity, codes, capacity and type of containers;
e. Total and per-item "free on board" (f.o.b.) value, and corresponding currency;
f. Customs classification;
g. Type and quantity of marketing units;
h. Condition of the merchandise;
i. Country of origin;
j. Approximate shipping date; and,
k. Approximate arrival date.733
6.369. In addition, a declarant may provide information concerning the means of transport, the
identity of the seller, the value of freight and in surance, and any adjustments to be included or
deducted from the customs value.734
6.370. Once the information has been entered into the SIM system, the declarant can choose the
"Register" (Oficializar) option to formally register the declaration. After a DJAI is filed, the
procedure may transit through the following stages, each of which is referred to as a "status"
(estado): (a) registered ( oficializada); (b) observed (observada); (c) exit ( salida); (d) cancelled
(cancelada); and, (e) voided (anulada).735
6.371. The electronic system automatically assi gns a control number to the declaration, which
serves the purpose of tracking the state of that declaration for both users and authorities. Once
entered into the system, the following informatio n may not be amended: (a) name and CUIT of
the importer; (b) f.o.b. value and corresponding cu rrency; (c) tariff classification; (d) type and
quantity of marketing units; (e) condition of the merchandise; (f) country of origin; (g) name of

731 MARIA System, Step-by-Step Guides: How to Submit a DJAI (Exhibit ARG-12); AFIP General
Resolution 333/99, 15 January 1999 (Exhibit ARG-13).
732 Article 2, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6).
733 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13); Updated Annex at Section E, AFIP General
Resolution 3255/2012, 20 January 2012 (Exhibits JE-16 and ARG-7); Argentina's first written submission,
para. 223; Argentina's response to Panel question No. 116(c).
734 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13); Argentina's first written submission, para. 224.
735 Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7); Argentina's first written submission, paras. 221 and 223-238.
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the declarant; and, (h) customs office of registration. 736 I n t h e c a s e o f c l e r i c a l e r r o r , o r t o
subsequently modify a declaration, the declarant must cancel the DJAI at issue and register a new
one.
737
6.3.2.3 Registered status
6.372. Once a DJAI has been registered in the SIM system, it enters the "registered" (oficializada)
status738 and, thereafter, the importer has 180 days to import the authorized goods into
Argentina.739
6.3.2.4 Observed status
6.3.2.4.1 The entering of observations in DJAI applications
6.373. Once a DJAI attains registered status, AFIP and a number of governmental agencies may
review the information entered into the SIM system and are entitled to enter observations.
Pursuant to AFIP General Resolution 3256/2012, to participate in the DJAI procedure,
governmental agencies must sign an accession agreement with AFIP.
740 Participating agencies may
review the information entered into the SIM syst em and are entitled to enter observations "in
accordance with their functions" and "based on the type of goods being imported or other
conditions established by such institutions or by AFIP". 741 Accession agreements signed between
AFIP and the participating agencies have not been published or otherwise made available to
traders, but Argentina has indicated that, pursuant to AFIP General Resolution 3256/2012, those
accession agreements must follow the model contained in the Annex to Resolution 3256/2012. 742
The model agreement contained in AFIP General Resolution 3256/2012, however, does not
specify: (a) the scope of the operations that can be reviewed and observed by the relevant
acceding agency; (b) the additional informatio n that the acceding agency may request from
importers; or, (c) the time-frame for the acceding agency to enter observations on a DJAI
application.
743 As noted previously, the SCI became part of the DJAI procedure through SCI
Resolution 1/2012.744
6.374. The following agencies currently participate in the DJAI procedure:
a. The Federal Public Revenue Administration (AFIP)745;
b. The Secretariat of Domestic Trade (Secretaría de Comercio Interior, SCI)746;
c. The National Drugs, Food and Medical Technology Administration ( Administración
Nacional de Medicamentos, Alimentos y Tecnología Médica, ANMAT)747; and,

736 Updated Annex at Section E, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7).
737 Updated Annex at paragraph 14 of Section F, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7); AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 12; Argentina's first written
submission, para. 225.
738 Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7).
739 Argentina's response to Panel question No. 119.
740 AFIP General Resolution 3256/2012, 26 January 2012 (Exhibits JE-14 and ARG-11). See also
Argentina's response to Panel question No. 104.
741 Article 3, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6). See also
Article 2, AFIP General Resolution 3255/2012 (Exhibits JE-16 and ARG-7).
742 Argentina's response to Panel question No. 104.
743 See Clause 2, AFIP General Resolution 3256/2012, 26 January 2012 (Exhibits JE-14 and ARG-11).
744 See para. 6.389 above.
745 Updated Annex at paragraph 5 of Section F, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7).
746 SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15).
747 ANMAT's Accession Agreement, 8 February 2012 (Exhibit ARG-48).
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d. The Planning Secretariat for the Prevention of Drug Addiction and the Fight Against Drug
contra el Narcotráfico, SEDRONAR).748
6.375. The Secretariat of Domestic Trade ( Secretaría de Comercio Interior , SCI) has not signed
an accession agreement with AFIP. Argentina has explained that the SCI participates in the DJAI
procedure as a result of SCI Resolution 1/2012, which predates AFIP General
Resolution 3256/2012.
749
6.376. The National Agriculture and Food Quality and Health Service ( Servicio Nacional de
Sanidad y Calidad Agroalimentaria , SENASA) 750 and the National Grape-Growing and Wine
Production Institute ( Instituto Nacional de Vitivinicultura , INV) 751 have signed accession
agreements. Argentina has explained that these agencies have not yet been integrated into the
SIM system and thus cannot review the information entered by applicants nor enter observations
on DJAIs.752
6.377. The DJAI procedure does not allow importers to know which agencies may review and
enter observations on a DJAI. First, the relevant laws and regulations do not contain a list of
governmental agencies that can participate in the DJAI procedure. Second, although AFIP General
Resolutions 3252/2012 and 3256/2012 seem to allow any governmental agency to participate in
the DJAI procedure, provided that the agency signs an accession agreement
753, these signed
agreements have not been published or otherwise made available to importers.754
6.378. Moreover, when a specific DJAI has been registered, the information displayed in the SIM
system is not sufficient to identify the agencies that may enter observations.755 Argentina provided
a screen shot of the site showing a sample DJAI in "registered" status. This screen shot lists
participating agencies through the following codes: (a) "BI15-INTERV. SEC. COM. INT. 1";
(b) "BI17-INTERVENCION AFIP 1"; (c) "BI18-INTERVENCION AFIP 2"; (d) "BI20-INTERV. ANMAT
TEC. MED."; (e) "BI30-INTERV. DJAI FISCALIZACION"; (f) "BI31-INTERV.DJAI SUBDIR. GRAL.
CTRL.A"; and, (g) "BI33-INTERV. DJAI DI ISSM".
756 In the course of the proceedings, the parties
provided information that allows the Panel to infer from the screen shot that the SCI, the AFIP and
the ANMAT are among the agencies that may revi ew and observe the specific DJAI used in
Argentina's example.757 However, there is no evidence on record that such information is publicly
available to importers. BI30 is the only code identified in a publicly-available document (the DJAI
User Manual) as referring to the intervention of AFIP in the DJAI procedure.
758

748 SEDRONAR's Accession Agreement, 22 February 2012 (Exhibit ARG-47).
749 SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15). See also Argentina's response
to Panel question No. 109.
750 SENASA's Accession Agreement, 14 February 2012 (Exhibit ARG-49).
751 INV's Accession Agreement, 16 February 2012 (Exhibit ARG-50).
752 Argentina's response to Panel question No. 105.
753 AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6); AFIP General
Resolution 3256/2012, 26 January 2012 (Exhibits JE-14 and ARG-11).
754 Argentina's response to Panel question No. 104. The SCI became part of the DJAI procedure, not
through an accession agreement, but through SCI Resolution 1/2012, which was published in Argentina's
official gazette. See SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15). Note also that,
although ANMAT's accession instrument is not available to importers, the DJAI User Manual identifies the
ANMAT, as well as the SCI, as entities that are part of the DJAI procedure. This Manual is accesible to the
general public. See AFIP, DJAI User Manual, July 2012 (Exhibit JE 13). However, there is no such indication in
respect of SEDRONAR, SENASA or INV, which are also part of the DJAI procedure.
755 See European Union's comments on Argentina's response to Panel question No. 125; United States'
comments on Argentina's response to Panel question No. 125.
756 Argentina's response to Panel question No. 125.
757 Argentina explained that the codes BI18 and BI31 refer to the intervention of AFIP's Directorate-
General of Customs (Dirección General de Aduanas, DGA); BI15 is the code for the SCI; BI20 is the code for
ANMAT; BI33 is the code for AFIP's Directorate-General for Revenues from Social Security (Dirección General
de los Recursos de la Seguridad Social, DGRSS). See Argentina's response to Panel question No. 23. It is
unclear what agency of AFIP corresponds to the code BI17. On the use of inferences, see
paras. 6.34-6.36 above.
758 See AFIP, DJAI User Manual, July 2012 (Exhibit JE-13). See also Argentina's response to Panel
question No. 23.
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6.379. Participating agencies review the informat ion entered into the SIM system in accordance
with their respective statutory authority.759 An agency may enter an observation when it considers
that the information provided is "insufficient, faulty or incomplete" to demonstrate compliance with
requirements under the domestic legislatio n that the agency concerned administers.
760 Argentina
provided copies of the legislation administered by each agency. None of the legal instruments
provided contains the specific criteria that the relevant agency may apply to enter observations.761
Argentina clarified that, when the DJAI procedure was instituted, "it was not considered necessary
to establish specific rules to determine the criteria that agencies have to follow for the evaluation
of the information required through the DJAI procedure".762
6.380. If a governmental agency enters an observation on a DJAI, the DJAI procedure will enter
"observed" ( observada) status. 763 A single DJAI may be observed by any of the participating
agencies.764 When a DJAI is "observed" by more than one agency, each observation must be dealt
with by the importer separately. 765 A DJAI will leave observed status, and proceed to "exit" status
only after all observations are lifted by the respective agencies.766
6.381. Unless an accession agreement provides for a different time-frame, the rules indicate that
a participating agency can enter an observation within 72 hours after a DJAI has been
registered.
767 T h i s 7 2 - h o u r p e r i o d m a y b e e x t e n d e d u p t o a m a x i m u m o f t e n c a l e n d a r d a y s i n
cases where "the specific jurisdiction of the adhering agency justifies it". 768 Exceptionally, the SCI
has 15 working days to enter observations.769
6.382. Goods covered by a DJAI in observed status cannot be imported into Argentina. 770 If a
DJAI is in observed status, prospective importers are required to (a) identify the entity that
entered the observation; (b) contact such agency in order to be informed of the supplementary
documents or information that must be provided; and, (c) provide the information required. 771
Although the relevant rules contain a list of information that must be provided when filing a DJAI
application772, there is no indication which supplementary documents or information may be
required by a participating agency that enters an observation on a DJAI. 773 Argentina has stated
that any supplementary information required w ill depend on "the reasons [that led to] the

759 Article 2, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16 and ARG-7);
Articles 3 and 4, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6); Argentina's
response to Panel question No. 110.
760 Argentina's response to Panel question Nos. 110, 111 and 112. See also Argentina's response to
Panel question No. 3.4 posed orally at the first substantive meeting.
761 Argentina explained that the reasons for entering observations are "directly related to deficiencies or
inadequacies of the information provided through a DJAI". According to Argentina, these deficiencies or
inadequacies are to be detected by each agency, when assessing whether an importer is in compliance with the
domestic laws that each agency administers. See Argentina's response to Panel question Nos. 110, 111 and
112.
762 See Argentina's response to Panel question Nos. 110, 111 and 112.
763 Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7). See also Argentina's first written submission, diagram in para. 238; European Union's first written
submission, para. 48; United States' first written submission, para. 15; Japan's first written submission,
para. 27.
764 Argentina's response to Panel question No. 124.
765 Ibid.
766 Updated Annex at Section F, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7); AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 9; Argentina's response to Panel question
No. 28; Argentina's first written submission, diagram in para. 238.
767 Article 4, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6); Articles 2
and 4 and Updated Annex at paragraph 5 of Section F, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7); Argentina's first written submission, para. 228.
768 Article 2, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16 and ARG-7);
Argentina's response to Panel question No. 28; Argentina's first written submission, para. 228.
769 Article 2, SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15).
770 Articles 2 and 5, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6).
See also Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7); Argentina's first written submission, diagram in para. 238.
771 Argentina's response to Panel question No. 24; Argentina's response to Panel question Nos. 22, 110,
111 and 112.
772 See paras. 6.368-6.369 above.
773 Argentina's response to Panel question Nos. 22, 24, 110, 111 and 112.
WT/DS438/R • WT/DS444/R • WT/DS445/R

observation".774 Only after the additional information is provided by the declarant is the
observation lifted and the DJAI can proceed to exit status.775
6.383. In the case of observations made by the AFIP's Directorate-General of Revenue ( Dirección
General de Ingresos , DGI), the reason that led to an observation is communicated through the
SIM system.776 In the case of observations made by other agencies, however, the precise reason
that led to an observation, as well as the additional documents or information required to lift the
observation are not communicated through the SIM system.
777 A declarant will not know the
reasons for the observation, or the additional documents or information that it must provide for
the observation to be lifted, until the declarant approaches the agency that entered the
observation, which as explained above is sometimes not identifiable.
778
6.384. Prospective importers have challenged in Argentine courts DJAI procedures in which import
operations were being impeded as a result of observations made by the Secretariat of Domestic
Trade. These domestic courts concluded that the challenged DJAI procedures had:
a. unreasonably delayed the approval of DJAIs beyond the time limits indicated in the
legislation;
b. made it impossible for applicants to move the procedure forward inasmuch as
observations are neither produced in hard copy nor communicated through the website
portal; and,
c. affected the applicants' right of defence "inasmuch as the circumstances give rise to a
prohibition – albeit a temporary one – on the import operation, without valid legal
grounds".
779
6.3.2.4.2 The Federal Public Revenue Administration (AFIP)
6.385. AFIP administers the DJAI procedure. AFIP General Resolution 3255/2012 recognizes
AFIP's authority to enter observations on DJAIs. 780 Three sub-agencies within the AFIP can enter
observations on DJAIs: (a) the Directorate-General of Revenue ( Dirección General de Ingresos ,
DGI); (b) the Directorate-General of Customs ( Dirección General de Aduanas , DGA); and, (c) the
Directorate-General for Revenues from Social Security ( Dirección General de los Recursos de la
Seguridad Social, DGRSS).781 The three AFIP sub-agencies have authority to enter observations on
all DJAIs, regardless of the products covered 782; each of the sub-agencies has 72 hours after a
DJAI has been registered to enter observations.783

774 Argentina's response to Panel question No. 23 (including Annex 4).
775 Argentina's first written submission, para. 234. See also Argentina's second written submission,
para. 181, where Argentina states that "[t]he action of the importer is crucial for lifting the observation. It is
the private instance which conditions the action of the Administration".
776 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 25. See also Argentina's response to Panel
question Nos. 22 and 23.
777 Argentina has stated that: "[o]nce the importer/customs broker contacts the agency, he is informed
of the reasons for the observation and given details of the supplementary information needed to conduct the
risk assessment" (emphasis added). See Argentina's response to Panel question No. 22.
778 See Argentina's response to Panel question No. 22. See also European Union's first written
submission, paras. 303 and 317; United States' first written submission, paras. 31 and 161; Japan's first
written submission, para. 28.
779 See judicial decisions in National Court of Appeals for Federal Administrative Disputes, Yudigar
Argentina S.A. v. Ministry of Economy, 16 August 2012 (Exhibit JE-59); National Court for Federal
Administrative Disputes, Zatel Adrian Ramon v. Ministry of Economy, 23 August 2012 (Exhibit JE-57); National
Court for Federal Administrative Disputes, Wabro SA v. Ministry of Economy, 2 October 2012 (Exhibit JE-58);
and National Court of Appeals for Federal Administrative Disputes, Fity SA v. Ministry of Economy,
22 November 2012 (Exhibit JE-302).
780 Updated Annex at paragraph 5 of Section F, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7).
781 Argentina's response to Panel question No. 23 (including Annex 4).
782 Ibid.
783 Article 2 and Updated Annex at paragraph 5 of Section F, AFIP General Resolution 3255/2012, 20
January 2012 (Exhibits JE-16 and ARG-7); Argentina's response to Panel question No. 23 (including Annex 4).
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.386. Observations made by the AFIP's DGI will be indicated in the SIM system by the code
"BI30". If DGI enters an observation, the declarant may select the option "Reasons" ( Motivos) in
the SIM system, and be informed of th e reason that led to the observation. 784 There are 13
reasons, each identified by a separate sub-code. 785 The reasons (with their respective sub-codes)
are:
a. The taxpayer ID code (also known as CUIT) is in passive/inactive state (BI30-F01);
b. The CUIT is listed in the registry of unreliable taxpayers (false invoices) (BI30-F02);
c. The CUIT is registered as bankrupt (BI30-F03);
d. There are inconsistencies in the domicile (BI30-F04);
e. The CUIT is not registered for the VAT (BI30-F05);
f. The CUIT is not registered for the income tax (BI30-F06);
g. The CUIT for one or more members of the company is not registered for the income tax
(BI30-F07);
h. No income tax return filed for the most recent period (BI30-F08);
i. No VAT return has been filed within the 12 most recent monthly fiscal periods (BI30-
F09);
j. No personal property return has been filed for the most recent period (BI30-F10);
k. No social security return has been filed within the 12 most recent monthly fiscal periods
(BI30-F11);
l. Inconsistencies were found in the VAT returns in the six most recent monthly fiscal
periods (BI30-F12); or,
m. The CUIT is currently being audited or verified (BI30-F13).786
6.387. In addition, AFIP's DGA can enter an observation if an importer is in violation of
Argentina's Customs Code.787 These observations are identified by codes "BI31" or "BI18".788
6.388. Finally, AFIP's DGRSS is entitled to enter observations if it finds inconsistencies in the
Social Security record of the applicant or if the applicant is subject to an ongoing social security
audit.789 These observations are identified by codes "BI33-S01" or "BI33-S03".790

784 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 25.
785 Ibid. See also Argentina's response to Panel question No. 23 (including Annex 4).
786 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13). See also Argentina's response to Panel question
No. 23 (including Annex 4).
787 Argentina's response to Panel question No. 23 (including Annex 4); Law 22,415, Customs Code,
2 March 1981 (Exhibit ARG-3).
788 Argentina's response to Panel question No. 23 (including Annex 4). See also para. 6.378 above.
789 Argentina's response to Panel question No. 23 (including Annex 4).
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.3.2.4.3 The Secretariat of Domestic Trade (SCI)791
6.389. The Secretariat of Domestic Trade (SCI) became part of the DJAI procedure on
11 January 2012 through SCI Resolution 1/2012. 792 The preamble of SCI Resolution 1/2012
indicates it is "necessary" for the SCI to have access to the information provided in the DJAI
procedure in order "[to perform] analyses aimed at preventing negative effects on the domestic
market, since the qualitative and/or quantitative importance of imports to be made has the effect
of impacting domestic trade".
793
6.390. The SCI is entitled to enter observations relating to the importation of any type of
product.794 These observations are identified by code "BI15".795
6.391. Argentina made the following statements concerning the role of the SCI in the DJAI
procedure. First, "[t]he risks that the SCI seeks to prevent are those arising from breaches of the
law governing domestic trade, for which [the SCI] is the implementing authority". 796 Second, the
reasons by which the SCI may enter observations on DJAIs are set out in797: Decree 2085/2011798,
Law 22,802 on Fair Trade, Law 19,227 on Market s of National Interest, Law 19,511 on Legal
Metrology, and Law 24,240 on Consumer Protection. 799 Finally, intervention by the SCI is
"necessary" to verify a priori if the declarant has complied with these laws. 800 Argentina explained
that these laws grant the SCI authority concerning: domestic trade, internal and international
economic integration, strategic trade promotion, consumer protection, metrology, internal supply
and antitrust issues. Argentina also explained that the SCI can "assess, control, make proposals
and take measures to improve market organization, transparency and the harmonious
development of markets, in the light of the public interest".
801
6.392. In the event the SCI enters an observation, the importer or declarant must contact the SCI
to enquire about the reasons and may be requ ired by the SCI to submit supplementary
information.802
6.393. According to evidence on record 803, the SCI systematically imposes on declarants
requirements that are neither set out in any laws nor indicated in official publications explaining
the operation of the DJAI. Such requirements include providing the following:

791 In its responses to Panel questions after the second substantive meeting, Argentina informed that,
by Decree 2136/2013 of 12 December 2013, the Secretariat of Domestic Trade (SCI) has been replaced by a
Secretariat of Trade (Secretaría de Comercio). The competence to intervene in the DJAI procedure previously
held by the Secretariat of Domestic Trade would henceforth be exercised by the Secretariat of Trade. See,
Argentina's response to Panel questions after the second substantive meeting, 14 January 2014 (preliminary
clarification).
792 SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15).
793 Third Recital at Preamble, SCI Resolution 1/2012, 11 January 2012 (Exhibits JE-41 and ARG-15).
794 Argentina's response to Panel question No. 23 (including Annex 4); Article 2, SCI Resolution 1/2012,
11 January 2012 (Exhibits JE-41 and ARG-15).
795 Argentina's response to Panel question No. 23 (including Annex 4). See also para. 6.378 above.
796 Argentina's response to Panel question No. 25.
797 Argentina's response to Panel questions No. 23 (including Annex 4) and No. 110.
798 National Public Administration, Decree 2085/2011, 7 December 2011 (Exhibit ARG-16).
799 Law 22,802 on Fair Trade, 5 May 1983; Law 19,227 on Markets of National Interest,
9 September 1971; Law 19,511 on Legal Metrology, 2 March 1972; Law 24,240 on Consumer Protection,
22 September 1993 (Exhibit ARG-32).
800 Argentina's response to Panel question 3.4 posed orally at the first substantive meeting.
801 Argentina's first written submission, para. 231.
802 Argentina's response to Panel question No. 24.
803 This evidence includes: reports prepared by market intelligence entities or by an export promotion
office to inform their clients or affiliated members of the information and requirements imposed by the SCI;
letters of companies addressed to the SCI; company reports; press articles; as well as interviews and public
statements by the Secretary of Domestic Trade. See Slides: Argentine Chamber of Commerce, Advance Sworn
Import Declaration, DJAI (Exhibit JE-50); Report: Argentine Chamber of Commerce, Rules and Experiences on
Current Foreign Trade Practices, October 2013 (Exhibit JE-755) , pp. 3-4; Newsletter: Argentine Chamber of
the Plastic Industry, Procedure for Observed DJAIs, February 2012 (Exhibit JE-52); Information note: Córdoba
Foreign Trade Chamber, DJAIs Observed by the Secretariat of Domestic Trade, 1 March 2012 (Exhibit JE-55);
Information note: Argentine-Chinese Chamber, Procedure to Unblock Observed DJAIs, 11 December 2012
(Exhibit JE-268); Information note: Argentine Chamber of Paper and Related Goods, What to do in the case of
WT/DS438/R • WT/DS444/R • WT/DS445/R

a. a formal letter addressed to Argentina's Secretary of Domestic Trade, bearing the
company's letterhead and signed by the highest authority of the company or a legal
representative. This letter should report the company's estimates of total imports and
exports, in United States' Dollars (USD), for the ongoing year;
b. a price list of all goods traded in the domestic market (not only of those to be imported).
This list shall be provided in hard copy and CD;
c. the contact details of the person signing the letter; and,
d. a spread sheet (also called "request note" or " nota de pedido") containing the following
data per item:
i. description of the product;
ii. quantity;
iii. unit of measure;
iv. price per unit;
v. total price;
vi. origin;
vii. tariff classification;
viii. expected date of shipping from exporting country; and,
ix. expected date of arrival in Argentina.
804

an Observed DJAI, 9 May 2012 (Exhibit JE-729/EU-415); Information note: GM Comex, Observed DJAI,
Intervention by SCI, 22 February 2012 (Exhibit JE-47); Newsletter: United Logistic Company, Observed DJAI
(Exhibit JE-49); Information note: Consultores Industriales Asociados, Market Defense: DJAI, 2012
(Exhibit JE-48); Information note: SIQAT SRL, Instructions on the DJAI (Exhibit JE-51); Information note:
Clément Comercio Exterior, Procedure for Blocked DJAIs (Exhibit JE-54); Report: Clément Comercio Exterior,
DJAI: Its Evolution, 13 December 2012 (Exhibit EU 418+), pp. 8-10; Information note: Oklander y Asociados,
Observed DJAIs. Procedure to unblock them (Exhibit JE-730/EU-416); News item: Juguetes y Negocios, How to
Release Import Declarations, 6 March 2012 (Exhibit JE-2); Newspaper article: Ámbito Financiero, What you
should know about the new rules, 1 February 2012 (Exhibit JE-269); Information note: Unión Industrial del
Oeste, Advance Sworn Import Declarations, 21 March 2012 (Exhibit JE-46); Market study: Commercial
Representation of ProChile in Mendoza, Vitiviniculture Suppliers in Argentina, May 2012 (Exhibit JE-298). In
one letter addressed to the SCI, Company X commits to: (a) export merchandise in the amount of USD 1
million; (b) analyse the commercial possibility of increasing the value of its exports in order to maintain the
equilibrium in its trade balance; (c) report any variations in its trade balance. See, Letter from Company X to
the Secretary of Domestic Trade, 3 April 2012 (Exhibit JE-304). In one email communication, Company X
refers to an "Agreement commitment" and to a price list, both presented to the SCI, which have been
approved, and requests the release of observed DJAIs identified in the communication. E-mail communication
from Company X to the Secretary of Domestic Trade, 11 April 2012 (Exhibit JE-305); Information note:
Consultores Industriales Asociados, Market Defense: DJAI, 2012 (Exhibit JE-48). See also, News item: Página
12, Supply has a remedy, 25 April 2012 (Exhibit JE-265); Report: Clément Comercio Exterior, Alternatives for
exporting, 17 December 2012 (Exhibit JE-379/EU-65) (the report suggests several alternatives by which
importers can comply with the export commitment imposed by the SCI); News item: BAE Argentina, More
controls over entry of medicines (Exhibit JE-693/EU-379); News item: Buenos Aires Económico, Import
controls will apply to one hundred companies, 31 January 2012 (Exhibit JE-3); Debate, Interview with the
Secretary of Domestic Trade, 27 September 2012 (Exhibit JE-8); and News item: Página 12, If they want to
import, they will have to export, 23 February 2012 (Exhibit JE-378/EU-64).
804 News item: Juguetes y Negocios, How to Release Import Declarations, 6 March 2012 (Exhibit JE-2);
Information note: Unión Industrial del Oeste, Advance Sworn Import Declarations, 21 March 2012
(Exhibit JE-46); Information note: GM Comex, Observed DJAI, Intervention by SCI, 22 February 2012
(Exhibit JE-47); Information note: Consultores Industriales Asociados, Market Defense: DJAI, 2012
(Exhibit JE-48); Newsletter: United Logistic Company, Observed DJAI (Exhibit JE-49); Slides: Argentine
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.394. A hard copy of the aforementioned documents must be filed with the SCI and an electronic
version of the spread sheet ("request note" or " nota de pedido ") must be sent to:
notadepedido@mecon.gov.ar (which corresponds to the domain of the Ministry of Economy and
Public Finance).
805
6.395. Evidence demonstrates that, as a condition to lift observations on DJAIs, in certain
instances the SCI requires prospective importers to commit to increase their exports or to start
exporting, so as to achieve a trade balance.
806

Chamber of Commerce, Advance Sworn Import Declaration, DJAI (Exhibit JE-50); Information note: SIQAT
SRL, Instructions on the DJAI (Exhibit JE-51); Newsletter: Argentine Chamber of the Plastic Industry,
Procedure for Observed DJAIs, February 2012 (Exhibit JE-52); Information note: Clément Comercio Exterior,
Procedure for Blocked DJAIs (Exhibit JE-54); Information note: Córdoba Foreign Trade Chamber, DJAIs
Observed by the Secretariat of Domestic Trade, 1 March 2012 (Exhibit JE-55); Information note: Argentine-
Chinese Chamber, Procedure to Unblock Observed DJAIs, 11 December 2012 (Exhibit JE-268); Newspaper
article: Ámbito Financiero, What you should know about the new rules, 1 February 2012 (Exhibit JE-269);
Market study: Commercial Representation of ProChile in Mendoza, Vitiviniculture Suppliers in
Argentina, May 2012 (Exhibit JE-298); Information note: Argentine Chamber of Paper and Related Goods,
What to do in the case of an Observed DJAI, 9 May 2012 (Exhibit JE-729/EU-415); Information note: Oklander
y Asociados, Observed DJAIs. Procedure to unblock them (Exhibit JE-730/EU-416); Report: Clément Comercio
Exterior, DJAI: Its Evolution, 13 December 2012 (Exhibit EU 418+), pp. 8-10; Report: Argentine Chamber of
Commerce, Rules and Experiences on Current Foreign Trade Practices, October 2013 (Exhibit JE-755), pp. 3-4.
805 News item: Juguetes y Negocios, How to Release Import Declarations, 6 March 2012 (Exhibit JE-2);
Information note: Unión Industrial del Oeste, Advance Sworn Import Declarations, 21 March 2012
(Exhibit JE-46); Information note: GM Comex, Observed DJAI, Intervention by SCI, 22 February 2012
(Exhibit JE-47); Information note: Consultores Industriales Asociados, Market Defense: DJAI, 2012
(Exhibit JE-48); Newsletter: United Logistic Company, Observed DJAI (Exhibit JE-49); Slides: Argentine
Chamber of Commerce, Advance Sworn Import Declaration, DJAI (Exhibit JE-50); Information note: SIQAT
SRL, Instructions on the DJAI (Exhibit JE-51); Newsletter: Argentine Chamber of the Plastic Industry,
Procedure for Observed DJAIs, February 2012 (Exhibit JE-52); Information note: Clément Comercio Exterior,
Procedure for Blocked DJAIs (Exhibit JE-54); Information note: Córdoba Foreign Trade Chamber, DJAIs
Observed by the Secretariat of Domestic Trade, 1 March 2012 (Exhibit JE-55); Information note: Argentine-
Chinese Chamber, Procedure to Unblock Observed DJAIs, 11 December 2012 (Exhibit JE-268); Newspaper
article: Ámbito Financiero, What you should know about the new rules, 1 February 2012 (Exhibit JE-269);
Market study: Commercial Representation of ProChile in Mendoza, Vitiviniculture Suppliers in
Argentina, May 2012 (Exhibit JE-298); Information note: Argentine Chamber of Paper and Related Goods,
What to do in the case of an Observed DJAI, 9 May 2012 (Exhibit JE-729/EU-415); Information note: Oklander
y Asociados, Observed DJAIs. Procedure to unblock them (Exhibit JE-730/EU-416); Clément Comercio Exterior,
DJAI: its Evolution, pp. 8-10; Report: Argentine Chamber of Commerce, Rules and Experiences on Current
Foreign Trade Practices, October 2013 (Exhibit JE-755), pp. 3-4.
806 News item: Juguetes y Negocios, How to Release Import Declarations, 6 March 2012 (Exhibit JE-2);
Buenos Aires Económico, Import controls will apply to one hundred companies, 31 January 2012 (Exhibit JE-3);
Debate, Interview with the Secretary of Domestic Trade, 27 September 2012 (Exhibit JE-8); Information note:
Unión Industrial del Oeste, Advance Sworn Import Declarations, 21 March 2012 (Exhibit JE-46); Information
note: GM Comex, Observed DJAI, Intervention by SCI, 22 February 2012 (Exhibit JE-47); Information note:
Consultores Industriales Asociados, Market Defense: DJAI, 2012 (Exhibit JE-48); Newsletter: United Logistic
Company, Observed DJAI (Exhibit JE-49); Slides: Argentine Chamber of Commerce, Advance Sworn Import
Declaration, DJAI (Exhibit JE-50); Information note: SIQAT SRL, Instructions on the DJAI (Exhibit JE-51);
Newsletter: Argentine Chamber of the Plastic Industry, Procedure for Observed DJAIs, February 2012
(Exhibit JE-52); Information note: Clément Comercio Exterior, Procedure for Blocked DJAIs (Exhibit JE-54);
Information note: Córdoba Foreign Trade Chamber, DJAIs Observed by the Secretariat of Domestic Trade,
1 March 2012 (Exhibit JE-55); News item: Página 12, Supply has a remedy, 25 April 2012 (Exhibit JE-265);
Information note: Argentine-Chinese Chamber, Procedure to Unblock Observed DJAIs, 11 December 2012
(Exhibit JE-268); Newspaper article: Ámbito Financiero, What you should know about the new rules,
1 February 2012 (Exhibit JE-269); Market study: Commercial Representation of ProChile in Mendoza,
Vitiviniculture Suppliers in Argentina, May 2012 (Exhibit JE-298); Report: Clément Comercio Exterior,
Alternatives for exporting, 17 December 2012 (Exhibit JE-379/EU-65); News item: Página 12, If they want to
import, they will have to export, 23 February 2012 (Exhibit JE-378/EU-64); News item: BAE Argentina, More
controls over entry of medicines (Exhibit JE-693/EU-379); Information note: Argentine Chamber of Paper and
Related Goods, What to do in the case of an Observed DJAI, 9 May 2012 (Exhibit JE-729/EU-415); Information
note: Oklander y Asociados, Observed DJAIs. Procedure to unblock them (Exhibit JE-730/EU-416); Report:
Clément Comercio Exterior, DJAI: Its Evolution, 13 December 2012 (Exhibit EU 418+), pp. 8-10; Report:
Argentine Chamber of Commerce, Rules and Experiences on Current Foreign Trade Practices, October 2013
(Exhibit JE-755), pp. 3-4. See also Letter from Company X to the Secretary of Domestic Trade, 3 April 2012
(Exhibit JE-304); E-mail communication from Company X to the Secretary of Domestic Trade, 11 April 2012
(Exhibit JE-305).
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6.3.2.4.4 The National Drugs, Food and Medical Technology Administration (ANMAT)
6.396. On 8 February 2012, as a result of an accession agreement signed with the AFIP pursuant
to AFIP General Resolutions 3252/2012, 3255/2012 and 3256/2012, the National Drugs, Food and
Medical Technology Administration (ANMAT) began participating in the DJAI procedure.
807
6.397. ANMAT is entitled to review and ob serve DJAIs involving imports of: (a) medical
technology products, including medicines; and (b) foodstuffs. 808 Once a DJAI is registered, ANMAT
has four working days to enter observations, which will be identified by code "BI20".809
6.398. Argentina indicated that Decree 1490/92 and, in particular, paragraphs (a) and (e) of
Article 3, contain the reasons for which an observation may be made by ANMAT. 810 These
provisions state that ANMAT has the authority to: (a) implement and supervise the implementation
of health and quality controls relating to any product used in human medicine; and (b) control the
supply, production, elaboration, division, importat ion, exportation, deposit and trading of goods
that are used in human medicine, food and cosmetics.
811
6.399. According to the DJAI User Manual, pursuant to ANMAT's accession agreement, DJAIs
concerning medical technology products must indicate the Model Name code ("NOMBRE.MODELO")
and the applicable Certificate Number code ("NRO.CERTIFICADO", i.e. "PM number") for each
product.
812
6.3.2.4.5 The Planning Secretariat for the Prevention of Drug Addiction and the Fight
Against Drug Trafficking (SEDRONAR)
6.400. Pursuant to its accession agreement with AFIP, the Planning Secretariat for the Prevention
of Drug Addiction and the Fight Against Drug Trafficking (SEDRONAR) began participating in the
DJAI procedure on 22 February 2012.813
6.401. SEDRONAR is entitled to enter observations on DJAIs that involve imports of chemical
precursors.814 Such observations must be entered within 72 hours after a DJAI has been
registered815 and will be identified by code "BI32".816
6.402. Argentina indicated that SEDRONAR may enter observations if prospective importers act
inconsistently with Law 23,737 (Criminal Code); La w 26,045 on the National Registry of Chemical
Precursors; Decree 1095/1996 (particularly Articles 1 and 14 thereof); or Resolution
SEDRONAR 213/2010.817

807 ANMAT's Accession Agreement, 8 February 2012 (Exhibit ARG-48).
808 List of products subject to review and observation by ANMAT (Exhibit ARG-52); ANMAT's Accession
Agreement, 8 February 2012 (Exhibit ARG-48); AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 9.
809 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), pp. 9-10; Argentina's response to Panel question
No. 23 (including Annex 4). See also para. 6.378 above.
810 Argentina's response to Panel question No. 23 (including Annex 4); Decree 1490/92, creation of
ANMAT, 20 August 1992 (Exhibit ARG-26).
811 Decree 1490/92, creation of ANMAT, 20 August 1992 (Exhibit ARG-26).
812 AFIP, DJAI User Manual, July 2012 (Exhibit JE-13), p. 10.
813 SEDRONAR's Accession Agreement, 22 February 2012 (Exhibit ARG-47).
814 Ibid. clause 2; Products subject to review and observation by SEDRONAR (Exhibit ARG-53);
Argentina's response to Panel question No. 23 (including Annex 4).
815 Clause 2, SEDRONAR's Accession Agreement, 22 February 2012 (Exhibit ARG-47); Argentina's
response to Panel question No. 23 (including Annex 4).
816 Argentina's response to Panel question No. 23 (including Annex 4). See also para. 6.378 above.
817 Argentina's response to Panel question No. 23 (including Annex 4); Law 23,737, Criminal Code,
21 September 1989 (Exhibit ARG-27); Law 26,045 on the National Registry of Chemical Precursors, 8 June
2005 (Exhibit ARG-44); Decree 1,095/96, Control of precursors and essential chemical products for the
manufacture of drugs, 26 September 1996 (Exhibit ARG-45); SEDRONAR Resolution 216/2010, National
Registry of Chemical Precursors, 17 March 2010 (Exhibit ARG-46). See also Decree 623/96, Federal Plan of
integral prevention of drug dependency and control of the illicit traffic of drugs, 7 June 1996; Decree 1,095/96,
Control of precursors and essential chemical products for the manufacture of drugs; Decree 1119/96, Creation
of a joint working group for the prevention of drug addiction and the fight against drug trafficking, 3 October
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6.403. Following SEDRONAR's accession to the DJAI procedure, DJAI applications concerning the
importation of chemical precursors must indicate the import or export certificate number issued by
the Chemical Precursors National Registry.
818 In addition, within five days of arrival of the goods to
the country, AFIP must send the following information to SEDRONAR: (a) DJAI number; (b)
importation number; (c) description of the SIM position; (d) quantity and weight of the
merchandise; (e) country of origin; (f) import certificate number issued by the Chemical
Precursors National Registry; (g) customs entry; (h ) tax-payer ID code or CUIT; and, (i) name of
the importer.
819
6.3.2.4.6 The National Agriculture and Fo od Quality and Health Service (SENASA) and
the National Grape-Growing and Wine Production Institute (INV)
6.404. The National Agriculture and Food Quality and Health Service (SENASA) and the National
Grape-Growing and Wine Production Institute (INV ) signed accession agreements with AFIP on
14 and 16 February 2012, respectively.820 However, according to Argentina, these agencies cannot
enter observations, because their accession agreements are not in operation. 821 Argentina
explained that, for practical reasons, these agencies have not yet been integrated into the
SIM system and thus can neither access the information entered into the DJAIs nor enter
observations.
822
6.405. SENASA's accession agreement indicates that this agency may enter observations on DJAIs
that relate to products subject to phytosanitary and food security requirements.823
6.406. INV's accession agreement indicates that this agency is entitled to enter observations "on
the basis of its authority".824 In its first written submission, Argentina clarified that this agency will
only assess imports of wine products. 825 In an official press release dated 27 February 2012, the
Argentine Government announced that "AFIP will make available to INV information concerning the
importer, the type and quantity of product – either musts, wines, or ethylic or methyl alcohols –
and the alcoholic grade". 826 In accordance with INV's accession agreement, declarants seeking to
import wine products must also indicate (a) INV registration number; (b) type of product;
(c) volume (in litres for musts, wines and ethylic alcohols; and in kilos for methyl acid); and,
(d) alcoholic grade and colour index (for wines in bulk).
827
6.3.2.5 Exit status
6.407. According to the relevant rules, if no governmental agency enters an observation within
the prescribed time period, the DJAI will enter into "exit" ( salida) status and the importer may
proceed with the importation.
828 A DJAI will also proceed to "exit" status if an observation made by
an agency is lifted within 180 calendar days from registration. 829 Upon request, this time-frame

1996; Decree 1161/2000, Update of the list of precursors and essential chemical products, 6 December 2000;
and Resolution 216/2010, National Registry of Chemical Precursors, 17 March 2010 (Exhibit ARG-27).
818 Clause 2, SEDRONAR's Accession Agreement, 22 February 2012 (Exhibit ARG-47); Argentina's
response to Panel question No. 23 (including Annex 4).
819 Clause 2, SEDRONAR's Accession Agreement, 22 February 2012 (Exhibit ARG-47). Argentina's
response to Panel question No. 106.
820 SENASA's Accession Agreement, 14 February 2012 (Exhibit ARG-49); INV's Accession Agreement,
16 February 2012 (Exhibit ARG-50). See also Argentina's first written submission, para. 227.
821 Argentina's first written submission, para. 227 and fn. 113 and 114; second written submission,
para. 177; and response to Panel question Nos. 113 and 114.
822 Argentina's second written submission, para. 177.
823 Clause 2, SENASA's Accession Agreement, 14 February 2012 (Exhibit ARG-49). See also Argentina's
response to Panel question No. 23 (including Annex 4); Argentina's first written submission, para. 230.
824 INV's Accession Agreement, 16 February 2012 (Exhibit ARG-50).
825 Argentina's first written submission, para. 230.
826 News item: Prensa Argentina, SEDRONAR and INV adhered to the single electronic window and the
DJAI, 27 February 2012 (Exhibit JE-43).
827 Clause 2, INV's Accession Agreement, 16 February 2012 (Exhibit ARG-50).
828 Article 2, and Updated Annex at paragraph 12 of Section F, AFIP General Resolution 3255/2012,
20 January 2012 (Exhibits JE-16 and ARG-7).
829 Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7); Argentina's first written submission, para. 238; Argentina's response to Panel question No. 28.
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may be extended by an additional 180 calendar days. 830 The relevant laws and regulations do not
foresee grounds upon which such an extension may be granted or denied. However, Argentina has
indicated that the validity of a DJAI may be exte nded by an additional 180 calendar days "unless
there is no reasonability in the request to extend the deadline".831
6.408. Argentina indicated that "the DJAI in 'exit' status can automatically be converted into a
customs clearance procedure". 832 To initiate the customs clearance procedure, an importer must
re-access the SIM system and formally request the importation of goods. 833 W h e n t h i s f o r m a l
request is made, the SIM system will ask for the DJAI number, conduct the consistency checks
agreed with the relevant agencies and verify that the DJAI has been validated by all necessary
agencies.
834 Argentina indicated that, to clear customs, an importer must provide "the clearance
declaration (confirming the data provided through the DJAI); the commercial invoice number and
the bill of lading, together with the informatio n and documents regarding the particular type of
goods to be imported applicable under the tariff classification system".835
6.409. Exit status on the DJAI is also necessary for obtaining authorization from the Central Bank
of Argentina to make payments in foreign currency.836
6.3.2.6 Voided status
6.410. If an observation is not lifted or if a DJAI in exit status is not used within 180 calendar
days from registration
837, the DJAI will enter into "voided" ( anulada) status. In cases where the
180-day period is extended, the DJAI will enter the voided status following the extension period. A
DJAI will also enter into voided status if an applicant withdraws its DJAI.
838 Importers are not able
to import under a voided DJAI.
6.3.2.7 Cancelled status
6.411. When a DJAI has been used – that is, when the goods it covers clear customs – the DJAI
will enter into "cancelled" (cancelada) status.839
6.3.3 Legal analysis
6.3.3.1 Whether the DJAI procedure is inconsistent with Article XI:1 of the GATT 1994
6.3.3.1.1 Arguments of the parties
6.412. The European Union argues that the DJAI procedure is a non-automatic import licensing
system, inconsistent with Article XI:1 of the GATT 1994.840
6.413. The European Union further argues that, even if the DJAI procedure was not considered to
be an import licence, it would still be inconsistent with a number of GATT provisions, including
Article XI:1. In the European Union's view, the DJAI procedure is a "quantitative restriction" since

830 Updated Annex at Section D, AFIP General Resolution 3255/2012, 20 January 2012 (Exhibits JE-16
and ARG-7); Argentina's first written submission, para. 221; Argentina's response to Panel question No. 28.
831 Argentina's response to Panel question No. 117.
832 Argentina's oral response to Panel question No. 3.2 posed at the first substantive meeting.
833 Argentina's response to Panel question No. 30.
834 Article 5, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6).
835 Argentina's response to Panel question No. 30.
836 Paras. 4.1, 4.2 and 4.3, and section xii) of para. 8.1.3, Central Bank of the Argentine Republic,
Communication "A" 5274, 30 January 2012 (Exhibit JE-40); Argentina's response to Panel question No. 3.2
posed orally at the first substantive meeting.
837 Argentina's response to Panel question No. 119.
838 Updated Annex at paragraph h) of Section D, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7). See also diagram in Argentina's first written submission, para. 238.
839 Updated Annex at paragraph h) of Section D, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7). See also diagram in Argentina's first written submission, para. 238; Argentina's
first written submission, para. 221; European Union's first written submission, para. 50; United States' first
840 European Union's first written submission, paras. 237, 281-290.
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it has a "limiting effect on importation", in the sense that Argentine authorities can block an
importation through the DJAI system. As long as the importation is blocked on the DJAI system,
the customs authorities do not allow the release of the imported goods into the Argentine market
and the Argentine Central Bank refuses to authoriz e the opening of letters of credit, the issuance
of bank guarantees, or the payment in foreign currency for the imported goods. All these
characteristics and elements in the design and structure of the DJAI procedure limit the quantity of
goods that can be imported, create uncertainty and affect investment plans. At the time importers
submit the sworn declaration, they do not kn ow whether the authorities will authorise the
importation (i.e. whether importers will achieve ex it status on their DJAI application and thereby
secure the documents necessary to obtain financ ing to import) and, consequently, whether the
importation will be permitted to take place.
841
6.414. As part of its arguments challenging the DJAI procedure, the European Union refers to the
manner in which the Secretariat of Domestic Trade (SCI) uses the DJAI procedure as a tool to
impose TRRs on prospective importers, incl uding the requirement to export goods from
Argentina.
842
6.415. The United States submits that the DJAI requirement constitutes an import restriction
made effective through an import licence within the meaning of Article XI:1 of the GATT 1994.843
6.416. The United States further argues that, irrespective of whether it is made effective through
an import licence, the DJAI requirement constitutes an import restriction that is inconsistent with
Argentina's obligations under Article XI:1 of the GATT 1994.
844 In the United States' view, the DJAI
requirement is a "restriction" within the meaning of Article XI:1, for three reasons. First, because
DJAI applications are not granted in all cases and the DJAI requirement leaves the various
participating agencies with wide discretion to grant or deny the approval for importation. 845
Second, because the discretionary nature of the DJ AI requirement allows Argentine authorities to
impose TRRs on importers as a condition to import, including a limitation on the value of imports
based on an importer's ability to export goods from Argentina. 846 Third, because the approval to
import is only granted to importers after significant delay.847
6.417. Japan argues that the DJAI requirement, by its very design, structure and operation, as
well as in practice, constitutes a non-automatic import licensing measure and therefore is a
measure inconsistent with Article XI:1 of the GATT 1994. Under the DJAI procedure (a) at least six
agencies have authority to suspend and prevent importation and the granting of an importation
licence by entering observations; (b) the criteria for suspension or approval of importation are not
specified; (c) no meaningful explanation must be provided to importers for either suspension or
rejection of a DJAI application; (d) the requirement covers all or virtually all categories of goods;
(e) the actual operation of the requirement results in substantial delays in or in the suspension of
importation; (f) in practice, Argentine agencies and officials often make the grant of importation
rights contingent on compliance with certain TRRs; and, (g) there is no indication that Argentina
imposes any of these requirements for any reason other than to prevent imports and to encourage
local investment, trade balancing and import substitution.
848
6.418. Japan further argues that the DJAI requirement provides the relevant Argentine
Government agencies with an open-ended discretio n to restrict imports and, thus, leads to the
type of uncertainty that the panel in China – Raw Materials found to be inconsistent with
Article XI:1 of the GATT 1994. 849 In Japan's view, the open-ended discretion and uncertainty
inherent in the DJAI requirement is in itself an import restriction inconsistent with Article XI:1 of
the GATT 1994.850

841 Ibid. paras. 237, 239-251.
842 Ibid. paras. 62-68, 248; and opening statement at the first substantive meeting, paras. 30-32.
843 United States' first written submission, para. 121.
844 Ibid. paras. 102-120.
845 Ibid. paras. 105-111.
846 Ibid. paras. 112-113.
847 Ibid. paras. 114-120.
848 Japan's first written submission, paras. 112-119 and 165-166.
849 Ibid. para. 120 (referring to Panel Report, China – Raw Materials, paras. 7.948 and 7.957).
850 Japan's first written submission, paras. 121-123.
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6.419. Argentina argues that Article XI:1 only applies to measures of a substantive nature. It
does not apply to formalities or requirements that are connected with importation, which can only
be examined under Arti cle VIII of the GATT 1994.
851 In Argentina's view, given that the DJAI
procedure is a formality connected with importation, it can only be examined under Article VIII of
the GATT 1994 and not under Article XI:1 or the Import Licensing Agreement. 852 Argentina further
argues that, even if Article XI:1 were to apply to customs or import formalities, Articles VIII and
XI:1 are mutually exclusive provisions.
853 Due to this conflict, the more specific provisions
foreseen in Article VIII should prevail. 854 Nevertheless, should the Panel determine that import
formalities and requirements such as the DJAI pr ocedure can be evaluated under Article XI:1 of
the GATT 1994, the Panel should analyse the complainants' claims under the Import Licensing
Agreement first, which constitutes lex specialis in relation to Article XI:1 of the GATT 1994.
855
6.420. Finally, Argentina submits that, if the Panel determines that customs formalities are
subject to Article XI:1 of the GATT 1994 and/or that the Import Licensing Agreement is not lex
specialis in relation to Article XI:1 of the GATT 1994, the Panel should in any case find that the
complainants have failed to establish a prima facie case of inconsistency under Article XI:1 of the
GATT 1994 under a proper interpretation of this provision. In Argentina's view, any measure that
is alleged to constitute a quantitative restrict ion under Article XI:1 of the GATT 1994 must be
"expressed in terms of quantity" or be "quantifiable".
856
6.421. In its third-party submission, Australia asserts that, "even if the Panel accepts Argentina's
argument that the DJAI is a customs formality, the measure may still be evaluated under
Article XI:1 [of the GATT 1994]".
857 Australia also notes that it "disagrees with the way in which
the purpose and focus of Article VIII of GATT has been characterised in Argentina's submission". In
Australia's view, Article VIII does not primarily aim to permit and govern customs formalities, but
specifically mentions import and export formalities only for the purposes of stating the need for
Members to minimize their incidence and complexity".
858 In Australia's view, if Argentina prevails
in its argument that trade restrictive effects of customs formalities can only be evaluated under
Article VIII while noting that Article VIII does not impose any specific disciplines in relation to
these procedures, this "would result in a situat ion where the trade restrictive effects of customs
formalities would effectively not be able to be evaluated at all".859 Australia submits that the trade-
restrictive effects of the DJAI can be analysed under both the relevant provisions of the Import
Licensing Agreement and under Article XI:1 of the GATT 1994.
860
6.422. Israel argues that the TRRs are broader th an the DJAI. In Israel's view, the DJAI may be
seen as one of several tools used by Argentina to implement its TRRs. 861 Israel considers that the
TRRs and the DJAI are inconsistent with Articles XI:1 of the GATT 1994, either as separate
measures or in connection with each other. The general restriction foreseen in Article XI:1 of the
GATT 1994, as well as a careful analysis of the exceptions under this Article, do not give rise to
any justification of these measures.
862
6.423. Chinese Taipei argues that the scope of measures referred to in Article XI:1 of the
GATT 1994 is very broad and its applicability is not only limited to substantive rules of
importation.863 Chinese Taipei adds that "the interpretation that Article XI:1 does not apply to a

851 Argentina's first written submission, paras. 161-164, 178, and 181.
852 Ibid. paras. 155, 165-167 and 299.
853 Ibid. para. 176.
854 Ibid. paras. 176-180.
855 Ibid. paras. 300-311.
856 Ibid. paras. 331 and 334. See also Argentina's opening statement at the first substantive meeting,
para. 79.
858 Ibid. para. 29.
859 Ibid. para. 30.
860 Ibid. paras. 34-40.
861 Israel's third-party submission, p. 2.
862 Israel's third-party submission, p. 3.
863 Chinese Taipei's third-party submission, para. 13.
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measure that is not a substantive rule of importation is inconsistent with the jurisprudence under
Article XI:1 and may further diminish a Member's obligation under that provision".864
6.424. Turkey argues that a broad category of measures, including administrative procedures,
either applied as a licence or not, fall within the scope of Article XI:1 of the GATT 1994. In
Turkey's view, the important thing is whether a measure has a "limiting" or "restrictive" effect on
imports. "In this regard, the label given or a characterization of a rule by a WTO Member as
'substantive' or 'procedural' should not change the outcome."
865
6.3.3.1.2 The Panel's analysis
6.3.3.1.2.1 Whether Article XI:1 of the GATT 1994 and the Import Licensing Agreement
are applicable to the DJAI procedure
6.425. Before examining the claims raised by the complainants, the Panel will consider, as a
threshold issue, whether the DJAI procedure is a customs formality subject to Article VIII of the
GATT 1994 and, if so, whether this implies that Article XI:1 of the GATT 1994 and the Import
Licensing Agreement are not applicable to the DJAI procedure. As described earlier 866, Argentina
argues that the DJAI procedure is a customs or import formality subject to Article VIII of the
GATT 1994 and therefore not subject to Article XI :1 of the GATT 1994 or the Import Licensing
Agreement.867
6.426. Argentina's contention raises the following three issues: (a) whether the DJAI procedure is
a customs formality; (b) whether certain measures, such as customs formalities, are excluded
from the scope of Article XI:1; and, (c) whether Article VIII and XI:1 are mutually exclusive. The
Panel examines these issues in turn.
6.427. Argentina supports its argument that the DJAI procedure is a customs or import formality
subject to Article VIII of the GATT 1994 on an alleged relationship between the DJAI procedure
and the World Customs Organization's SAFE Framework of Standards to Secure and Facilitate
Global Trade (WCO SAFE Framework).
868 Argentina asserts that the DJAI procedure is a "customs
risk assessment tool"869 by which the AFIP "collects, processes and reviews information" to assess
and manage "the risk of non-compliance with Argentina's customs laws and regulations" prior to
custom clearance. 870 According to Argentina, the DJAI procedure "implements Argentina's
commitments under the WCO SAFE Framework" 871; and the DJAI procedure is "specifically
designed in accordance with" 872, "based on" 873, "aimed at bringing Argentina into line with" 874,
"entirely within the parameters of" 875, "adopted in response to" 876, "adopted in line with" 877, and
"aimed at implementing the standards and best practices of"878, the SAFE Framework.
6.428. On 26 November 2013, the Panel sought the assistance of the WCO Secretariat to clarify
certain aspects related to the WCO SAFE Framework. The Panel sent a list of questions to the WCO
Secretariat specifying the issues on which the Panel was seeking assistance. The WCO Secretariat

864 Ibid. para. 14.
865 Turkey's third-party submission, para. 17.
866 See para. 6.419 above.
867 As described in para. 6.419 above, Argentina has asserted at times that the DJAI procedure is an
"import formality" and at other times that it is a "customs formality". The Panel understands that Argentina's
defense has been raised on the assumption that the DJAI procedure is a customs formality, which constitutes
an import formality in the sense of Article VIII of the GATT 1994.
868 Argentina's first written submission, paras. 239-265.
869 Ibid. para. 214.
870 Ibid. para. 193. See also Argentina's response to Panel question No. 25.
871 Argentina's first written submission, para. 18.
872 Ibid. para. 192.
873 Ibid. para. 218.
874 Ibid. para. 287.
875 Argentina's first written submission, para. 293.
876 Ibid. para. 295.
877 Ibid. para. 216.
878 Ibid. para. 257. See also ibid. paras. 261 and 287.
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replied to the Panel on 2 December 2013. In its responses to the list of questions, the WCO
indicated, inter alia, that:
a. The SAFE Framework focuses on security risks related to terrorism and not on economic
risks or other threats. Some WCO members in terpret the term "risk" as covering other
risks that are not terrorism-related. However, Members have not reached a consensus
on such interpretation.
b. The risks that the SAFE Framework seeks to pr event do not cover breaches of internal
laws and regulations governing domestic economic affairs, public health or the quality of
products, as interpreted by the majority of WCO members. Some Members may,
however, consider that to some extent the SAFE Framework also helps to protect citizens
from security and safety concerns that go beyond terrorism and other security threats.
c. Annex II of the SAFE Framework contains a list of data which has been agreed by the
WCO members as necessary to perform a security analysis according to the SAFE
Framework. Moreover, Annex II specifies the data that must be provided by exporters,
importer or carriers.
d. The following information may be necessary to make a security analysis according to the
SAFE Framework: (a) volume; (b) value and condition of the merchandise; (c) tariff
classification; (d) country of origin; (e) identity of importers; and, (f) estimated shipping
and arrival dates.
e. In no scenario should customs authorities require advance declarations to be submitted
more than 24 hours before loading at port of departure.
879
6.429. Subsequent to the responses provided by the WCO Secretariat, Argentina stated that a
customs administration can use the principles and standards provided in the SAFE Framework to
combat other types of risks, such as those associ ated with counterfeited goods and issues relating
to product safety, among others. Argentina noted that it is one of those WCO members that
believe "that Customs should assess risks other than the risks of terrorism referred to in the SAFE
Framework".
880
6.430. The responses provided by the WCO Secret ariat suggest that some important elements of
the DJAI procedure do not relate to the WCO SAFE Framework, in particular (a) the risks that
Argentina seeks to prevent (namely, breaches of internal laws and regulations governing domestic
economic affairs, public health and the quality of products) are not directly related to terrorism-
related risks; (b) the type of information that may be requested by Argentina when a DJAI is
observed is unrelated to the information in Annex II of the WCO SAFE Framework
881; and, (c) the
time at which Argentine importers are required to submit information (prior to the issuance of
purchase orders) means that such information would not be useful to assess risks pursuant to the
WCO SAFE Framework (according to the WCO SAFE Framework, customs should not require
information for maritime cargo to be submitted more than 24 hours before loading at port of
departure).
6.431. Argentina's argument is that the DJAI procedure is a "customs or import formality" in the
context of Article VIII of the GATT 1994. Article VIII:4 states that:

879 WCO Secretariat communication to the Panel (2 December 2013).
880 Argentina's response to Panel question No. 127, para. 134.
881 Annex II of the WCO SAFE Framework lists a number of data to be provided usually by the exporter,
the importer and the carrier. This includes, inter alia: (a) the names and addresses of: exporter, consignor,
carrier, importer, consignee, seller, buyer, any party to be notified, the party to whom the goods will be
delivered, agents acting on behalf of another party, manufacturer, vanning party, consolidator, and container
operator; (b) classification, weight, size and description of the goods; (c) country of origin; (d) place of
loading, port of arrival, date and time or arrival, and place of discharge; (e) means of transport, nationality of
means of transport, payment method for transport charges, and conveyance reference number; and, (f) the
total invoice amount. See WCO Secretariat communication to the Panel, pp. 3-5; WCO SAFE Framework
(June 2012) (Exhibit ARG-17.a).
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The provisions of this Article shall extend to fees, charges, formalities and
requirements imposed by governmental authorities in connection with importation and
exportation, including those relating to:
(a) consular transactions, such as consular invoices and certificates;
(b) quantitative restrictions;
(c) licensing;
(d) exchange control;
(e) statistical services;
(f) documents, documentation and certification;
(g) analysis and inspection; and,
(h) quarantine, sanitation and fumigation
6.432. According to the ordinary meaning of the wo rd, a "formality" is "[a] small point of practice
that, though seemingly unimportant, must [usually] be observed to achieve a particular legal
result".
882 More generally, a "formality" is related to "[c]onformity to rules, propriety; rigid or
merely conventional observance of forms". 883 In the context of Article VIII of the GATT 1994, a
formality can be considered to include all requirements that, although in appearance directed at a
mere observance of forms, must be usually obse rved in connection with the importation or the
exportation of goods.
6.433. Even if the Panel were to accept that the DJAI procedure is used by AFIP as a "customs
risk assessment tool", that is not the only manner in which the DJAI procedure is used. The Panel
has noted that a DJAI in exit status is a necessary pre-requisite for importing goods into
Argentina. It has also noted that a DJAI application may be subject to "observations" that will
prevent the application from proceeding to exit st atus. In such case, the prospective importer will
have to contact the agencies concerned and prov ide the information that may be required. In
some cases, the prospective importer may have to undertake certain trade-related commitments
as a condition for the agency to lift the observation and to complete the DJAI procedure.
Accordingly, the DJAI procedure is not directed at a mere observance of forms; it is not a mere
formality imposed by Argentina in connection with the importation of goods. Rather, it is a
procedure by which Argentina determines the right to import.
6.434. Even assuming ad arguendo that the DJAI procedure is a customs or import formality,
subject to Article VIII of the GATT 1994, the Panel would still need to determine whether this fact
per se excludes the applicability of Article XI:1.
6.435. The Panel has already noted that the expression "or other measures" in Article XI:1 of the
GATT 1994 implies that this provision covers all measures that constitute import and export
prohibitions or restrictions regardless of the means by which they are made effective. The only
measures that are excluded from the scope of Article XI:1 of the GATT 1994 are those that take
the form of duties, taxes or other charges.
884 Moreover, Article XI:1 of the GATT 1994 does not
distinguish among categories of import and export prohibitions or restrictions; instead, it refers to
import and export prohibitions or restrictions in general. Accordingly, the Panel is unconvinced that
customs or import procedures or formalities are a priori excluded from examination under
Article XI:1 of the GATT 1994 and therefore sees no impediment to examine the measure at issue
under this provision.

882 Black's Law Dictionary, 8th edition (2004), p. 678.
883 Shorter Oxford English Dictionary, 5th edition (2002), Vol. 1, p. 1015.
884 See para. 6.246 above.
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6.436. Concerning whether Articles VIII and XI:1 of the GATT 1994 are mutually exclusive
provisions, the Panel notes that previous panels have noted that:
[I]n public international law there is a presumption against conflict. 649 This
presumption is especially relevant in the WTO context since all WTO agreements,
including GATT 1994 which was modified by Understandings when judged necessary,
were negotiated at the same time, by the same Members and in the same forum. In
this context we recall the principle of effective interpretation pursuant to which all
provisions of a treaty (and in the WT O system all agreements) must be given
meaning, using the ordinary meaning of words.885
[footnote original] 649 In international law for a conflict to exist between two treaties, three
conditions have to be satisfied. First, the treaties concerned must have the same parties.
Second, the treaties must cover the same substantive subject matter. Were it otherwise, there
would be no possibility for conflict. Third, the provisions must conflict, in the sense that the
provisions must impose mutually exclusive obligations. "… [T]echnically speaking, there is a
conflict when two (or more) treaty instruments contain obligations which cannot be complied
with simultaneously. … Not every such dive rgence constitute a conflict, however. …
Incompatibility of contents is an essential condition of conflict.
6.437. In this context, the Appellate Body has repeatedly stated that all WTO agreements are part
of the same treaty (i.e. the Marrakesh Agreemen t) and thus, in the light of the principle of
effective treaty interpretation, all WTO provisions should be interpreted harmoniously and
cumulatively whenever possible.886 Regarding the principle of effective treaty interpretation, in US
– Gasoline the Appellate Body noted that:
One of the corollaries of the "general rule of interpretation" in the Vienna Convention
is that interpretation must give meaning and effect to all the terms of the treaty. An
interpreter is not free to adopt a reading that would result in reducing whole clauses
or paragraphs of a treaty to redundancy or inutility.
887
6.438. Therefore, rather than assuming that Article VIII and Article XI:1 of the GATT 1994 are
mutually exclusive, the Panel should presume that the obligations contained therein apply
harmoniously and cumulatively. Further, in the light of the principle of effective treaty
interpretation, the interpreter should avoid adop ting a reading of Articles VIII and XI of the
GATT 1994 that would reduce any of these provisions to redundancy or inutility.
6.439. Consequently, there is no reason to exclude a priori that a measure may be subject to the
disciplines of both provisions.
6.440. The Panel recalls that Article XI:1 imposes an obligation on Members not to institute or
maintain import and export prohibitions or restrictions. Previous panels have interpreted this
provision so as to apply to any measures instituted or maintained by a Member prohibiting or
restricting the importation or exportation of goods other than measures that take the form of
duties, taxes or other charges.
888
6.441. In turn, Article VIII of the GATT 1994 contains disciplines regarding fees, charges,
formalities, and requirements imposed by governmental authorities in connection with importation
and exportation (including those relating to consular transactions, such as consular invoices and
certificates; quantitative restrictions; licensing; exchange control; statistical services; documents,
documentation and certification; analysis and inspection; and, quarantine, sanitation and
fumigation). Article VIII provides that (a) all fees and charges of whatever character (other than

885 Panel Report, Indonesia – Autos, para. 14.28 and fn 649 to para. 14.28 (citing 7 Encyclopedia of
Public International Law, North-Holland 1984, p. 468).
886 Appellate Body Reports, US – Upland Cotton, para. 549; Korea – Dairy, para. 81; Argentina –
Footwear (EC), paras. 81 and 89; US – Gasoline, p. 23, DSR 1996:I, 3 at 21; Japan – Alcoholic Beverages II,
p. 12, DSR 1996:I, 97 at 106; India – Patents (US), para. 45.
887 Appellate Body Report, US – Gasoline, p. 23, DSR 1996:I, 3 at 21.
888 See para. 6.251 above.
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import and export duties and other than taxes within the purview of Article III) imposed by
Members on or in connection with importation or exportation shall be limited in amount to the
approximate cost of services rendered and shall no t represent an indirect protection to domestic
products or a taxation of imports or exports for fiscal purposes; (b) a Member shall, upon request
by another Member or by the Members, review the operation of its laws and regulations in the
light of the provisions of this Article; (c) no Member shall impose substantial penalties for minor
breaches of customs regulations or procedural requirements; in particular, no penalty in respect of
any omission or mistake in customs documentation which is easily rectifiable and obviously made
without fraudulent intent or gross negligence shall be greater than necessary to serve merely as a
warning. According to Article VIII, Members also recognize the need to reduce the number and
diversity of fees and charges imposed by Members on or in connection with importation or
exportation, for minimizing the incidence and complexity of import and export formalities, and for
decreasing and simplifying import and export documentation requirements.
6.442. While the coverage of Article XI:1 of the GATT 1994 is broad (any measures instituted or
maintained by a Member prohibiting or restricting the importation or exportation of goods, other
than measures that take the form of duties, taxes or other charges), the coverage of Article VIII is
more limited in scope (fees and charges, other than import and export duties and internal taxes;
formalities, and requirements imposed by governmental authorities in connection with importation
and exportation).
6.443. Accordingly, there is no indication that Article VIII and Article XI:1 of the GATT 1994
impose mutually exclusive obligations, i.e. obligations that cannot be complied with
simultaneously. There is no reason to assume that complying with any of the obligations contained
in Article VIII would make it impossible for a Member to comply with the obligation in Article XI:1
to refrain from instituting or maintaining import and export prohibitions or restrictions. Contrary to
what Argentina asserts, formalities or requirements that are connected with importation (including
customs formalities) can also be subject to Arti cle XI:1 of the GATT 1994. In other words, the
consistency of an import or customs formality or requirement could be assessed under either
Article VIII or Article XI:1, or under both provisions.
6.444. In conclusion, the Panel finds that, irrespective of whether the DJAI procedure is
considered to be a customs or import formality subject to the obligations contained in Article VIII
of the GATT 1994, this fact per se does not exclude the applicability of Article XI:1 to the
examination of the measure. Therefore, there is no impediment that prevents the Panel from
examining the complainants' claims against the DJAI procedure under Article XI:1 of the
GATT 1994.
6.445. As regards the applicability of the Import Licensing Agreement to the DJAI procedure, the
Panel considers that even if it were to accept that the DJAI procedure is used as a "customs risk
assessment tool", that is not the only manner in which the DJAI procedure is used.
889 In any case,
consistent with the order of analysis in which the Panel decided to examine the complainants'
claims against the DJAI procedure 890, the Panel will examine the applicability of the Import
Licensing Agreement to the DJAI procedure only if it considers that additional findings under the
Import Licensing Agreement are necessary or usef ul for the resolution of the matter between the
parties.
6.3.3.1.2.2 Order of analysis of the complainants' claims under Article XI:1
6.446. The complainants raise two separate lines of argument under Article XI:1 of the
GATT 1994. First, the complainants challenge the DJAI procedure as a discretionary and
non-automatic import licence inconsistent with Article XI:1 of the GATT 1994.
891 Second, they

889 See para. 6.433 above.
890 See para. 6.361 above.
891 European Union's first written submission, paras. 237, 281-290; United States' first written
submission, paras. 102, 121-125; Japan's first written submission, paras. 103, 107-119, 165-166.
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argue that, irrespective of whether it constitutes an import licence, the DJAI procedure constitutes
an import restriction inconsistent with Article XI:1 of the GATT 1994.892
6.447. Argentina considers that, should the Panel agree with the complainants that the DJAI
procedure is a non-automatic import licensing procedure, it should analyse the complainants'
claims under the Import Licensing Agreement first, which constitutes lex specialis in relation to
Article XI:1 of the GATT 1994.
6.448. Argentina's argument that the Panel should analyse the complainants' claims under the
Import Licensing Agreement before it examines their claims under Article XI:1 of the GATT 1994
rests on the assumption that the Panel considers the DJAI procedure as an import licensing
procedure. The Panel previously indicated that it will commence its analysis with the arguments
raised by the complainants under Article XI:1 of the GATT 1994 irrespective of whether the DJAI
procedure constitutes an import licence.
893
6.3.3.1.2.3 Whether the DJAI procedure is a restriction on the importation of goods
6.449. Article XI:1 of the GATT 1994 imposes a general ban on import or export restrictions or
prohibitions.894 Therefore, in order to examine whether a measure is inconsistent with Article XI:1
of the GATT 1994, a panel must determine whethe r the measure at issue constitutes either a
prohibition or a restriction on the importation or exportation of goods. In the present case, the
complainants' claim is that the DJAI procedure constitutes a restriction (rather than a prohibition);
and that such a restriction is on the importation of goods (rather than on the exportation).
Therefore, the Panel will focus its analysis on whether the DJAI procedure constitutes a restriction
on the importation of goods within the meaning of Article XI:1 of the GATT 1994.
6.450. The Panel has already noted that the scope of the term "restriction" contained in
Article XI:1 of the GATT 1994 is broad and applies to all measures instituted or maintained by a
Member prohibiting or restricting the importation, exportation, or sale for export of products other
than measures that take the form of duties, taxes or other charges.
895
6.451. The panel in China – Raw Materials indicated that, to assess whether a measure has a
"limiting effect" or imposes a "limiting condition" on imports, a panel must examine the design and
structure of the measure at issue. This assessment shall not be based solely on how a measure is
labelled.896 The panel in Colombia – Ports of Entry additionally noted that an analysis under
Article XI:1 of the GATT 1994 must be "based on the design of the measure and its potential to
adversely affect importation".
897
6.452. The panel in India – Quantitative Restrictions also noted that the ordinary meaning of the
term "restriction" is "a limitation on action, a limiting condition or regulation".898 The panel in India
– Autos 899 and the Appellate Body in China – Raw Materials 900 endorsed this interpretation. The
Appellate Body in China – Raw Materials added that the term "restriction" "refers generally to
something that has a limiting effect".901
6.453. Moreover, in order to determine whether the measure at issue constitutes a restriction
within the meaning of Article XI:1 of the GATT 1994 , it is appropriate to consider whether such a
measure has negative effects on competitive opportunities for imports. The panel in Colombia –

892 European Union's first written submission, paras. 237 and 243-251; United States' first written
submission, paras. 102-120; Japan's first written submission, paras. 107 and 120-123.
893 See para. 6.363 above.
894 See para. 6.243 above. See also Panel Report, India – Quantitative Restrictions, para. 5.128.
895 See para. 6.246 above. See also Panel Reports, India – Quantitative Restrictions,
paras. 5.128-5.129; Colombia – Ports of Entry, para. 7.233; and Dominican Republic – Import and Sale of
Cigarettes, para. 7.248.
896 Panel Report, China – Raw Materials, para. 7.915.
897 Panel Report, Colombia – Ports of Entry, para. 7.240.
898 Panel Report, India – Quantitative Restrictions, para. 5.129.
899 Panel Report, India – Autos, paras. 7.269-7.270.
900 Appellate Body Report, China – Raw Materials, para. 319.
901 Ibid.
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Ports of Entry established that "a measure that has identifiable negative consequences on the
importation of a product will result in a restriction on importation under Article XI:1".902
6.454. Some restrictions that have been found to be covered by Article XI:1 of the GATT 1994
include measures that, inter alia (a) restrict market access for imports 903; (b) create
uncertainties904; (c) make importation prohibitively costly905; and, (d) condition the right to import
on trade balancing requirements.906
6.455. Finally, previous panels have made clear that Article XI:1 of the GATT 1994 protects
competitive conditions available to imported products rather than actual trade flows. The panel in
Colombia – Ports of Entry considered that an analysis under Article XI:1 of the GATT 1994 must be
"based on the design of the measure and its potential to adversely affect importation, as opposed
to a standalone analysis of the actual impact of the measure on trade flows".
907 The panel in
Argentina – Hides and Leather recalled that "Article XI:1, like Articles I, II and III of the GATT,
protects competitive opportunities of imported products not trade flows".908
6.456. The importance of protecting competitive conditions under Article XI:1 was also discussed
prior to the establishment of the WTO. The GATT panel in EEC – Oilseeds noted that
"CONTRACTING PARTIES have consistently inte rpreted the basic provisions of the General
Agreement on restrictive trade measures as provisions establishing conditions of competition". In
the light of this reasoning, that GATT panel determined that "an import quota constitutes an
import restriction within the meaning of Article XI:1 whether or not it actually impede[s]
imports".
909 The EEC – Oilseeds panel further recalled that "in the tariff negotiations in the
framework of GATT, contracting parties [sought] ta riff concessions in the hope of expanding their
exports, but the commitments they exchange[d] in such negotiations [we]re commitments on
conditions of competition for trade, not on volumes of trade". 910 In addition, the GATT panel in US
– Superfund interpreted that "[t]he general prohibition of quantitative restrictions under Article XI
… and the national treatment obligation of Article III … have essentially the same rationale,
namely to protect expectations of the contracting parties as to the competitive relationship
between their products and those of the other contracting parties. Both articles are not only to
protect current trade but also to create the predictability needed to plan future trade".
911
6.457. The notion of protecting competitive o pportunities has been discussed extensively by the
Appellate Body in the context of claims under Articles I and III of the GATT 1994. 912 The approach
adopted in previous WTO and GATT cases reflects the idea that Article XI:1 of the GATT 1994
protects Members' expectations as to the competitive relationship between their products and
those of other Members in respect of importation itself.
6.458. As to whether a restriction is "on the importation", the panel in India – Autos indicated
that, "[i]n the context of Article XI:1 [of the GA TT 1994], the expression 'restriction … on
importation' may … be appropriately read as meaning a restriction 'with regard to' or 'in
connection with' the importation of the product".
913 The panel in Dominican Republic – Import and
Sale of Cigarettes noted that "not every measure affecting the opportunities for entering the

902 Panel Report, Colombia – Ports of Entry, para. 7.243.
903 Ibid. para. 7.275; GATT Panel Reports, Canada – Provincial Liquor Boards (EEC), paras. 4.24-4.25;
Canada – Provincial Liquor Boards (US), para. 5.6; and EEC – Minimum Import Prices, para. 4.9.
904 Panel Report, China – Raw Materials, paras. 7.948 and 7.957.
905 Panel Report, Brazil – Retreaded Tyres, paras. 7.370-7.372.
907 Panel Report, Colombia – Ports of Entry, para. 7.240.
908 Panel Report, Argentina – Hides and Leather, para. 11.20.
909 GATT Panel Report, European Economic Community – Payments and Subsidies Paid to Processors
and Producers of Oilseeds and Related Animal-Feed Proteins, L/6627, adopted 25 January 1990, BISD 37S/86,
para. 150.
910 GATT Panel Report, European Economic Community – Payments and Subsidies Paid to Processors
and Producers of Oilseeds and Related Animal-Feed Proteins, L/6627, adopted 25 January 1990, BISD 37S/86,
para. 150.
911 GATT Panel Report, United States – Taxes on Petroleum and Certain Imported Substances, L/6175,
adopted 17 June 1987, BISD 34S/136, para. 5.2.2.
912 Appellate Body Reports, Korea – Various Measures on Beef, paras. 135-137; Korea – Alcoholic
Beverages, paras. 119-120, 127; and Japan – Alcoholic Beverages II, p. 16.
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market would be covered by Article XI [of the GATT 1994], but only those measures that
constitute a prohibition or restriction on the importation of products, i.e. those measures which
affect the opportunities for importation itself".
914
6.459. The Panel will now examine the facts of the case in the light of the legal background
described above.
6.460. Under the relevant Argentine law, a DJAI in exit status is necessary for obtaining
authorization from the Central Bank of Argentina to make payments in foreign currency 915 and for
clearing customs.916 The immediate effect of a DJAI in exit status is that it grants importers the
right to import goods into Argentina.917 A DJAI will attain exit status if either: (a) no agency of the
Argentine Government enters an observation within the prescribed time period; or, (b) when an
agency has entered an observation on a DJAI, th e observation is lifted by the agency concerned
following information provided by and/or action taken by the declarant or prospective importer.
6.461. Accordingly, on its face the DJAI procedure affects the opportunities for the importation of
goods into Argentina. The requirement to obtain a DJAI in exit status is a necessary condition to
import goods into Argentina in most cases. 918 The attainment of such status is not automatic. This
results in a restriction on the access of imports into the Argentine market.
6.462. Moreover, the relevant legislation does not identify (a) all the agencies that may intervene
in the DJAI procedure; (b) the complete list of information that must be provided to complete the
DJAI procedure; or, (c) the specific criteria on which the agencies may enter and lift observations.
6.463. As noted above 919, the DJAI procedure does not allow importers to know which agencies
may review and enter observations on a DJAI. First, the relevant legislation does not contain a list
of governmental agencies that can participate in the DJAI procedure. Second, although AFIP
General Resolutions 3252/2012 and 3256/2012 seem to allow any governmental agency to
participate in the DJAI procedure, provided that the agency signs an accession agreement
920,
these agreements have not been published or otherwise made available to importers.921
6.464. As explained above 922, not all of the participating agenci es are identifiable, even when a
declarant files an application, because they are sometimes identified with codes that are not
explained in any document that is publicly available to importers.923
6.465. As regards information necessary to complete the DJAI procedure, the Panel recalls that,
although the relevant rules contain a list of information to be provided when filing a DJAI
application
924, there is no indication of which supplementary documents or information may be
required if a DJAI is observed. 925 Argentina has stated that any supplementary information

914 Panel Report, Dominican Republic - Import and Sale of Cigarettes, para. 7.261.
915 Paras. 4.1, 4.2 and 4.3, and section xii) of para. 8.1.3, Banco Central de la República Argentina
(Central Bank of the Argentine Republic), Comunicación "A" 5274 (Central Bank Communication "A" 5274),
30 January 2012, Exhibit JE--40; Argentina's response to Panel question No. 3.2 posed orally at the first
substantive meeting.
916 Articles 2 and 5, AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6);
Updated Annex at paragraph h) of Section D, AFIP General Resolution 3255/2012, 20 January 2012
(Exhibits JE-16 and ARG-7); Argentina's response to Panel question 3.2 posed orally during the first
substantive meeting; Argentina's response to Panel question No. 30. See also diagram in Argentina's first
written submission, para. 238.
917 See Argentina's response to Panel question 3.2 posed orally during the first substantive meeting:
"the DJAI in 'exit' status can automatically be converted into a customs clearance procedure".
918 Only a few limited import operations are exempted from the requirement to file a DJAI application.
919 See para. 6.377 above.
920 AFIP General Resolution 3252/2012, 5 January 2012 (Exhibits JE-15 and ARG-6); AFIP General
Resolution 3256/2012, 26 January 2012 (Exhibits JE-14 and ARG-11).
921 Argentina's response to Panel question No. 104.
922 See para. 6.378 above.
923 Only code BI30, corresponding to AFIP, is identified in a publicly-available document (the DJAI User
Manual). See AFIP, DJAI User Manual, July 2012 (Exhibit JE-13). See also Argentina's response to Panel
question No. 23.
924 See para. 6.382 above.
925 Argentina's response to Panel question Nos. 22, 24, 110, 111 and 112.
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required will depend on "the reasons [that led to an] observation". 926 This creates a mismatch
between the information that an importer is required to provide under the relevant rules and what
may actually be required by the different participating agencies. The seriousness of this mismatch
lies on the fact that, as stated by Argentina, an agency may observe a DJAI if the information
provided in a DJAI application is insufficient, faulty or incomplete to demonstrate compliance with
the legal instruments that are administered by the specific agency.
927 In addition, the respective
legal instruments that are administered by the agencies that are entitled to enter observations
extend to regulatory aspects that do not relate to the risk of non-compliance with Argentina's
customs laws and regulations. 928 The laws and regulations administ ered by the SCI, for example,
relate to matters such as the labelling and marketing of products to be sold in Argentina's
domestic market, consumer protection, metrology, internal suppy and antitrust issues.
929
6.466. As to the conditions that importers must fulfil to have observations lifted, Argentina has
indicated that, in the event of an observation, the importer should contact the agency concerned
"to regularize the situation"; to this end the im porter might be required to submit additional
information.930 The relevant legislation, currently applied by four participating agencies, does not
foresee a list of documents or information that an importer must submit to the respective agencies
in the case a DJAI is observed. Argentina has merely indicated that the specific information that is
required to lift an observation depends on "the reasons [that led to] the observation".
931 Importers
must provide the additional information, and only after they provide such information "the
observation is lifted and the DJAI proceeds to 'exit' status".
932 The Panel notes Argentina's
statement that the causes leading to an observation are breaches of the legal instruments that are
administered by the participating agencies, as we ll as having provided insufficient, faulty or
incomplete information to demonstrate compliance with the legal instruments administered by
such agencies.
933 Argentina has also stated that the specific information required to lift an
observation depends on "the reasons [that led to] the observation". 934 These statements imply
that (a) the information or documents to be provided to secure a DJAI in exit status depend on
shortcomings detected by the relevant agency in a particular case which may be unrelated to the
information requested from the declarant when fi ling a DJAI application; and (b) the discretion
granted to participating agencies to lift observations is as broad as that accorded on them to enter
observations.
6.467. This discretion creates uncertainty for importers of goods, who are unable to anticipate the
agencies that may intervene in the specific DJAI procedure, the requirements that should be met,
or the complete list of documents that must be prov ided in the case of an observation, to secure a
DJAI in exit status and hence their right to import. The discretion granted to participating agencies
to enter and lift observations combined with the legal consequences of an observation creates
uncertainty as to an applicant's ability to import goods into Argentina. This uncertainty in itself
affects the opportunities for the importation of goods into Argentina.
6.468. The above reasoning and conclusion ar e similar to those reached by the panel in China –
Raw Materials. That panel concluded that one of the measures at issue amounted to a quantitative
restriction inconsistent with Article XI:1 of the GATT 1994 because it granted governmental
agencies an "open-ended discretion" to reques t "an unqualified number of 'other' documents"

926 Argentina's response to Panel question No. 23 (including Annex 4).
927 Argentina's response to Panel question No. 110, 111 and 112. See also Argentina's response to Panel
question No. 3.4 posed orally at the first substantive meeting.
928 The Panel notes, in this respect, that Argentina asserted in its first written submission that "[t]he
DJAI procedure does not contain any substantive rules governing the importation of goods into Argentina. On
the contrary, the DJAI procedure is linked to laws and regulations contained elsewhere in Argentina's legal
regime" (emphasis added). See Argentina's first written submission, para. 194.
929 See para. 6.391 above.
930 Argentina's response to Panel questions No. 22, 24, 110, 111 and 112.
931 Argentina's response to Panel question No. 23 (including Annex 4).
932 Argentina's first written submission, para. 234. See also Argentina's second written submission,
para. 181, where Argentina states that "[t]he action of the importer is crucial for lifting the observation. It is
the private instance which conditions the action of the Administration".
933 Argentina's response to Panel question No. 25; Argentina's response to Panel questions Nos. 110,
111 and 112. See also Argentina's response to Panel question No. 3.4 posed orally at the first substantive
meeting.
934 Argentina's response to Panel question No. 23 (including Annex 4). See also para. 6.382 above.
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when reviewing export licence applications.935 In the view of the panel, such open-ended discretion
created uncertainty as to an applicant's ability to export.936 Although there are differences between
the licensing requirement reviewed by the panel in China – Raw Materials and the DJAI procedure,
both measures are similar in the sense that both create uncertainty by conditioning an applicant's
ability to either export or import upon compliance with an unidentified number of requirements.
6.469. In the Panel's view, the fact that a DJAI in exit status is a necessary condition to import
goods, coupled with the lack of clarity as to wh o the participating agencies are and the absence of
specific criteria that they can apply to exercise their discretion has a limiting effect on the
importation of goods. Participating agencies have a broad discretion to enter and lift observations
on a DJAI, which may result in an interruption of the DJAI procedure.
6.470. Finally, as part of their arguments challenging the DJAI procedure, the complainants
advanced specific arguments regarding the inte rvention of the SCI in the procedure and the
commitments imposed by the SCI on prospective importers, including the commitment to export
goods from Argentina.
937 As has been noted above 938, the SCI imposes certain requirements on
prospective importers as a condition to lift observations entered into DJAI applications.
6.471. First, the SCI requires that declarants or importers submit a number of documents that are
unrelated to the prospected importation: (a) the company's estimates of imports and exports; (b)
price lists of goods traded in the domestic market ; and, (c) a spread sheet (also called "request
note" or "nota de pedido") containing data such as: description of the products; quantity; units of
measure; price per unit; total price; origin; tariff classification; expected date of shipping from
exporting country; and, expected date of arrival to Argentina.
6.472. Second, in certain cases the SCI also requires prospective importers to commit to increase
their exports or to start exporting (if they have not yet done so) as a condition to lift observations
on DJAIs.
939 This requirement is similar to the "trade balancing condition" analysed by the panel in
India – Autos , whereby importers were required to comp ensate their imports with an equivalent
value of exports as part of the conditions to gain the right to import certain products. That panel
concluded that the "trade balancing condition" amounted to an import restriction, since there
would necessarily be a practical threshold to the amount of exports that each manufacturer could
expect to make, which in turn would determine the amount of imports that could be made.
940
Similarly, the export commitment required by the SCI has two effects: (a) it makes the declarants'
right to import conditional on their commitment to increase their exports (or to start exporting if
they have not yet done so); and, (b) it limits the value of goods that can be imported to the value
of their exports. In the Panel's view, these effect s place an additional restriction on importation,
since importers are not free to import as much as they desire or need without regard to their
export performance.
6.473. In addition, the Panel recalls that increase s of transaction costs caused by a governmental
measure have been found to have a restrictive effect on importation in violation of Article XI:1 of
the GATT 1994 when they have had the effect of discouraging importation by making it
"prohibitively costly". 941 The Panel considers that the expo rt commitment required by the SCI
fulfills this condition, because it imposes a significant burden on importers that is unrelated to their
normal importing activity, which results in higher import costs.
6.474. In sum, the Panel finds that the DJAI procedure has a limiting effect on imports, and thus
constitutes an import restriction, because it: (a) restricts market access for imported products to
Argentina as obtaining a DJAI in exit status is not automatic; (b) creates uncertainty as to an
applicant's ability to import; (c) does not allow companies to import as much as they desire or

935 Panel Report, China – Raw Materials, paras. 7.948.
936 Panel Report, China – Raw Materials, paras. 7.948 and 7.957.
937 European Union's first written submission, paras. 62-68, 248; European Union's opening statement
at the first substantive meeting, paras. 30-32; United States' first written submission, paras. 32, 35-37, 41;
Japan's first written submission, paras. 29, 104-105.
938 See paras. 6.393-6.395 above.
939 See para. 6.395 above.
941 Panel Report, Brazil – Retreaded Tyres, paras. 7.370-7.372.
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need without regard to their export performanc e; and, (d) imposes a significant burden on
importers that is unrelated to their normal importing activity.
6.3.3.1.2.4 Whether Article XI:1 requires that a measure be expressed in terms of
quantities or in a manner that is quantifiable
6.475. The Panel now turns to Argentina's argument that Article XI:1 of the GATT 1994 requires a
demonstration that a measure restricts the quantity of imports or exports, either by reference to
the manner in which the measure is expressed (i.e. "in terms of quantity") or in a way that is
"quantifiable". In support of its argument, Argentina quotes the Appellate Body's statement in
China – Raw Materials that "Article XI of the GATT 1994 covers those prohibitions and restrictions
that have a limiting effect on the quantity or amount of product being imported or exported". 942 In
Argentina's view, the Appellate Body's statement implies that a violation of Article XI:1 requires a
demonstration that the measure at issue limits imports or exports in a quantifiable way, and that
this quantitative limitation on imports or exports is a result of the measure. 943 Argentina asserts
that the complainants have not even suggested that the DJAI procedure imposes a restriction
on imports that is expressed "in terms of quantity".944
6.476. The Panel disagrees with Argentina that the Appellate Body's statement in China – Raw
Materials implies that a prima facie case under Article XI:1 of the GATT 1994 can only be made "by
reference to the manner in which [a] measure is expr essed (i.e. 'in terms of quantity') or in a way
that is 'quantifiable'". The Appellate Body's statement in that case indicates that a proper
interpretation of Articles XI:1 and XI:2(a) needs to take into account the whole text of these
provisions including the title of Article XI. Under such an interpretation, a measure inconsistent
with Article XI:1 must have a limiting or constraining effect on the quantity of imports. Argentina
reads into the statement the expressions "in terms of quantity" or "in a way that is quantifiable",
which the Appellate Body did not use. Indeed, there may be situations in which an import
prohibition is imposed on products that have not been previously imported. In this case, the
limiting effect of the prohibition would be absolute and still not quantifiable. Accordingly, the Panel
does not consider it necessary that complaining parties demonstrate, as part of a claim of violation
of Article XI:1 of the GATT 1994, that the measure at issue is expressed in terms of quantity or in
a way that is quantifiable.
6.477. Additionally, as described earlier
945, previous panels have made clear that, rather than
actual trade effects, Article XI:1 of the GATT 1994 protects Members' expectations as to the
competitive relationship between their products and those of other Members in respect of
importation itself.946
6.478. The Panel, therefore, disagrees with Argentina's assertion that any measure challenged
under Article XI:1 of the GATT 1994 "must be sh own to restrict the quantity of imports (or
exports), either by reference to the manner in which the measure is expressed (i.e. 'in terms of
quantity') or in a way that is 'quantifiable'".
947

942 Appellate Body Report, China – Raw Materials, para. 320.
943 Argentina's first written submission, para. 334. See also Argentina's opening statement at the first
substantive meeting, para. 79.
944 Argentina's first written submission, paras. 336-337.
945 See para. 6.455 above.
946 Panel Report, Colombia – Ports of Entry, para. 7.240; Panel Report, Argentina – Hides and Leather,
para. 11.20; GATT Panel Report, European Economic Community – Payments and Subsidies Paid to Processors
and Producers of Oilseeds and Related Animal-Feed Proteins, L/6627, adopted 25 January 1990, BISD 37S/86,
para. 150; GATT Panel Report, United States – Taxes on Petroleum and Certain Imported Substances, L/6175,
adopted 17 June 1987, BISD 34S/136, para. 5.2.2. Additionally, the notion of protecting competitive
opportunities has been discussed extensively by the Appellate Body in the context of claims under Articles I
and III of the GATT 1994. See Panel Report, Dominican Republic – Import and Sale of Cigarettes, para. 5.141;
Appellate Body Report, Korea – Various Measures on Beef, paras. 135-137; Appellate Body Report, Korea –
Alcoholic Beverages, paras. 119-120, 127; Appellate Body Report, Japan – Alcoholic Beverages II, p. 16.
947 Argentina's opening statement at the first substantive meeting, para. 79.
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6.3.3.1.2.5 Conclusion
6.479. For the reasons stated above, the Panel considers that the DJAI procedure, irrespective of
whether it constitutes an import licence, has limiting effects on the importation of goods into
Argentina. In addition to the direct effects on market access for imported products in Argentina,
the DJAI procedure creates uncertainty as to an applicant's ability to import, does not allow
companies to import as much as they desire or need, but conditions imports to their export
performance and imposes a significant burden on importers that is unrelated to their normal
importing activity. Therefore, the Panel finds that the DJAI procedure, irrespective of whether it
constitutes an import licence, constitutes a restriction on the importation of goods and is thus
inconsistent with Article XI:1 of the GATT 1994.
6.3.3.1.2.6 Whether the DJAI procedure am ounts to a restriction on the importation
made effective through an import licence
6.480. The Panel has found that the DJAI procedure, irrespective of whether it constitutes an
import licence, is inconsistent with Article XI:1 of the GATT 1994. An additional finding under
Article XI:1 in respect of the DJAI procedure, considered as an import licence, is not necessary or
useful in resolving the matter at issue.
6.481. Accordingly, guided by the principle of ju dicial economy, the Panel refrains from making
any findings with respect to the additional arguments raised by the complainants under
Article XI:1 of the GATT 1994, by which they challenge the DJAI procedure as an import licence.
6.3.3.2 Whether the DJAI procedure is inconsistent with Article X:1 of the GATT 1994
6.3.3.2.1 Arguments of the parties
6.482. The European Union and Japan claim that Argentina has acted inconsistently with
Article X:1 of the GATT 1994, by failing to publish promptly several elements relating to the
operation of the DJAI procedure in such a manner as to enable governments and traders to
become acquainted with them.
948
6.483. According to the European Union, Argentina has failed to publish (a) a complete list of all
governmental entities that have the right to inspect and block imports through the DJAI procedure,
as well as the legal instruments that grant these authorities the right to review and block DJAI
applications949; (b) the complete list of goods that each governmental entity can review and block
through the DJAI procedure 950; (c) the conditions on the basis of which several governmental
entities can review and block imports through the DJAI procedure 951; (d) the grounds for
extending the 180-day deadline for completing the DJAI procedure 952; (e) the precise reasons for
which AFIP may block imports 953; and, (f) the law, regulation or administrative ruling of general
application that provides for the existence of request notes (notas de pedido).954
6.484. Japan argues that Argentina has failed to publish, in a manner consistent with Article X:1
of the GATT 1994, the criteria upon which agencies can enter and lift observations on DJAI
applications, as well as the law, regulation or administrative ruling of general application that
provides for the existence of request notes (notas de pedido).
 955
6.485. Argentina considers that the European Union and Japan have failed to establish that the
specific aspects of the DJAI procedure which they challenge under Article X:1 of the GATT 1994
are measures "of general application". The observat ions that are entered on DJAIs depend on the

948 European Union's first written submission, paras. 252-265; Japan's first written submission,
paras. 103, 152-160.
949 European Union's first written submission, paras. 254-255.
950 Ibid. paras. 256-258.
951 Ibid. paras. 259-260.
952 Ibid. para. 261.
953 Ibid. paras. 262-263.
954 Ibid. paras. 264-265. See also European Union's second written submission, para. 64.
955 Japan's first written submission, paras. 103, 152-160.
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particular risk factors assessed by each agency, in the light of the nature of the goods concerned
and the agency's regulatory auth ority. Therefore, the observations made by each participating
agency are not measures of "general application", but rather administrative requests for
supplementary information that are made on a ca se-by-case basis, depending on the information
provided by the declarant.
956 Moreover, Argentina has promptly published the statutory authority
of each agency that participates in the DJAI pr ocedure, and a standardized model of the accession
instrument pursuant to which each agency may adhere to the procedure. Furthermore, information
concerning the agencies that participate in each DJAI is readily available to the customs broker or
importer in the SIM system.957
6.486. Norway considers that a publication und er Article X:1 of the GATT 1994 must contain
information that provides traders with a full picture of the relevant regulations. In Norway’s view,
the publication requirement foreseen in Article X:1 of the GATT 1994 entails an obligation to make
public the process importers must follow in order to import goods, including the different steps in
these proceedings and the authorities involved. Furthermore, the conditions for allowing or
denying importation of goods must be published, including the method used by the authorities to
determine whether the conditions are met. This includes information on any exceptions and
changes to the rules.
958 Finally, according to Norway, existing case law illustrates that Members
must publish comprehensive and unambiguous information regarding the application of rules that
relate to the importation of goods.959
6.3.3.2.2 The Panel's analysis
6.487. The Panel has already noted the text of Article X:1 of the GATT 1994. It has also noted
that, as indicated by the Appellate Body, Article X relates to the publication and administration of
laws, regulations, judicial decisions and administrative rulings of general application, rather than to
the substantive content of such measures.
960
6.488. The Panel has found that the DJAI procedure is inconsistent with Article XI:1 of the
GATT 1994, irrespective of whether it constitutes an import licence. In making such a finding, the
Panel took into account that the relevant laws and regulations do not identify (a) all the agencies
that may intervene in the DJAI procedure; (b) the complete list of information that must be
provided to complete a DJAI procedure succesfully; and (c) the specific criteria by which
participating agencies may enter and lift observations on DJAIs.
961 Likewise, the Panel has also
found as a matter of fact that, during the stage of observations, the SCI imposes certain
requirements on prospective importers that are not foreseen in the relevant laws and
regulations.962 An additional finding regarding the same measure under Article X:1 of the
GATT 1994 is not necessary or useful in resolving the matter at issue.
6.489. Accordingly, guided by the principle of ju dicial economy, the Panel refrains from making
any findings with respect to this particular claim.
6.3.3.3 Whether the administration of th e DJAI procedure is inconsistent with
Article X:3(a) of the GATT 1994
6.3.3.3.1 Arguments of the parties
6.490. The European Union considers that Argentina has failed to administer the DJAI procedure
in a uniform, impartial and reasonable manner.
963 It has failed to administer the DJAI procedure in
a "uniform" manner by not publishing the grounds upon which the Argentine Government (and in

956 Argentina's first written submission, para. 349.
957 Argentina's first written submission, paras. 350 and 351.
958 Norway's third-party submission, para. 16.
959 Ibid. para. 23 (referring to Panel Reports, EC – IT Products, paras. 7.1086-7.1087; China – Raw
Materials, para. 7.806; Dominican Republic - Import and Sale of Cigarettes, para. 7.414; Thailand - Cigarettes
(Philippines), para. 7.789).
960 See paras. 6.302 and 6.303 above (including reference to Appellate Body Report, EC – Poultry,
para. 115).
961 See para. 6.462 above.
962 See paras. 6.471-6.472 above.
963 European Union's first written submission, paras. 266-275.
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particular the Secretariat for Domestic Trade) can block imports. 964 Furthermore, Argentina has
failed to administer the DJAI procedure in an "impartial" manner, since the DJAI procedure could
be used to the advantage of some applicants an d the disadvantage of others. Argentina has also
failed to administer the DJAI procedure in a "rea sonable" manner by requiring DJAI applicants to
undertake trade-restrictive obligations and conditions, in order to allow their imports through the
DJAI procedure. An administration with such characteristics is definitely not "reasonable",
"proportional" or "sensible" and it is definitely "asking for too much". For these reasons,
Argentina's administration of the DJAI procedure is inconsistent with Argentina's obligations under
Article X:3(a) of the GATT 1994.
965
6.491. The United States argues that Argentina has failed to administer its DJAI requirement in a
uniform and reasonable manner, as required by Article X:3(a) of the GATT 1994. 966 Argentina has
failed to fulfil its obligation to administer the DJAI requirement in a "reasonable" manner. It has
failed to comply with the limited rules and procedures it has published with respect to the
operation of the DJAI requirement. The United States alleges that Argentina’s domestic courts
have stated that: (a) Argentina has administered the system as a ban – albeit a temporary one –
on imports, without any legal basis; (b) Argentine authorities have failed to produce the comments
of the authorized agency, as required under AF IP General Resolution 3252/2012; and, (c) delays
ranging from six to eight months without any response being given unreasonably exceeds the time
frames established in the Resolutions.
967 In the United States' view, when an administrative
agency acts contrary to law and violates directly relevant legal authorities, it does not act in a
"reasonable" manner.
968 Similarly, Argentina has failed to administer the DJAI requirement in a
"uniform" manner. Argentine agencies treat similar or identical import transactions in an arbitrary
and varying manner, without regard to considerations of uniformity or consistency.969
6.492. Japan argues that the regulatory struct ure that Argentina has created results in a non-
uniform, unreasonable and non-impartial administration of the DJAI requirement, contrary to
Article X:3(a) of the GATT 1994. 970 Argentina's measures are applied by a range of different
agencies or offices which are virtually unconstrained in their discretionary authority to apply the
DJAI requirement and to enter observations. This leads to an unreasonable administration of the
DJAI requirement. 971 Furthermore, the applicable legislation grants agencies an open-ended
discretion to determine when to submit comments on DJAI applications and when to remove them.
This makes it virtually certain that Argentina administers the DJAI requirement in a non-uniform
manner.
972 Finally, the DJAI requirement and the spec ific features of the DJAI administrative
process also result in the non-impartial administration of the law. Indeed, Argentina administers
the DJAI requirement in a manner that systematically favours parties that comply with the TRRs.
That is, while it grants DJAI applications to firms that comply with the TRRs, it rejects them when
firms do not comply with these requirements.
973
6.493. In response, Argentina argues that the complainants have failed to establish a prima facie
case that Argentina has acted inconsistently with Article X:3(a) of the GATT 1994 by administering
the DJAI procedure in a non-uniform, partial, and unreasonable manner. Argentina's alleged failure
to publish the criteria under which each participating agency may enter observations on DJAIs
could only entail an inconsistency under Article X:1, which deals with publication requirements,
and not under Article X:3(a), which imposes disciplines for the administration of measures of
general application. In any event, each participating agency may only review and comment on
information concerning merchandise that is relevant to their specific area of authority, the bases
for which have been published in Argentina.
974

964 Ibid. paras. 271-272.
965 European Union's first written submission, paras. 273-275.
966 United States' first written submission, paras. 181-191.
967 United States' opening statement at the first substantive meeting of the Panel, para. 55.
968 United States' first written submission, paras. 187-188.
969 Ibid. paras. 189-191.
970 Japan's first written submission, paras. 103, 124-151.
971 Ibid. paras. 148-149.
972 Ibid. para. 150.
973 Ibid. para. 151.
974 Argentina's first written submission, para. 356.
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6.494. Argentina argues that, more importantly, the complainants' claims on Argentina's alleged
imposition of TRRs on economic operators do not refer to the administration of rules of general
application, but rather to substantive rules which allegedly govern the importation of goods into
Argentina. As such, those claims should be examined in the light of the relevant substantive
provisions rather than under Article X of the GATT 1994.975
6.495. Israel argues that Argentina is acting in breach of Article X:3(a) of the GATT 1994,
because it implements and administers the TRRs in connection with the DJAI in a non-uniform,
partial, and unreasonable manner, as is evident fr om the examples cited by the complainants. In
Israel's view, the economic operators cannot rely on the legal certainty afforded by a clear and
transparent import mechanism, because Argentina's measures are not published or notified to the
WTO, and even if they were, the contradictory nature of some of the Argentine authorities'
decisions results in non-compliance with Article X:3(a) of the GATT.
976
6.3.3.3.2 The Panel's analysis
6.496. According to Article X:3(a) of the GATT 1994:
Each contracting party shall administer in a uniform, impartial and reasonable manner
all its laws, regulations, decisions and rulings of the kind described in paragraph 1 of
this Article.
6.497. The Panel has already noted that, as indicated by the Appellate Body, Article X relates to
the publication and administration of laws, regulations, judicial decisions and administrative rulings
of general application, rather than to the substantive content of such measures.
977
6.498. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has administered the DJAI procedure in a manner inconsistent with Article X:3(a) of the
GATT 1994 becomes irrelevant for the resolution of this dispute. Given the Panel has found that
the DJAI procedure constitutes a restriction on the importation of goods, the issue of whether
Argentina administers this procedure in a uniform, impartial and reasonable manner becomes
unimportant. Accordingly, the Panel refrains from ma king any findings in respect of this particular
claim.
6.3.3.4 Claims against the DJAI procedure under the Import Licensing Agreement
6.499. The complainants have raised a number of claims under the Import Licensing Agreement
against the DJAI procedure. In particular, the complainants claim that (a) the DJAI procedure is
administered or applied in a manner inconsistent with Argentina's obligations under Articles 1.3,
1.6, 3.2, and 3.5(f) of the Import Licensing Agreement; (b) Argentina has failed to publish
promptly information relating to the operation of the DJAI procedure in the manner required by
Articles 1.4(a) and 3.3 of the Import Licensing Agreement; and, (c) Argentina has failed to notify
the DJAI procedure in the manner required by Articles 1.4(a), 5.1, 5.2, 5.3, and 5.4 of the Import
Licensing Agreement.
978
6.500. Argentina argues that, if the Panel determ ines that import formalities and requirements
such as the DJAI procedure can be evaluated under the Import Licensing Agreement, the
complainants need to prove that the procedure at issue has trade-restricting effects in addition to
the trade-restricting effects of any substantive ru le of importation that the procedure implements
(in the complainants' view, the TRR measure), an d greater than the ordinary trade-restricting
effects of a formality of that nature. The complainan ts, however, have failed to meet this test and
thus the Panel should end the analysis of the DJAI procedure.
979

975 Ibid. paras. 355 and 357.
976 Israel's third-party submission, p. 3.
977 See para. 6.303 above (including reference to Appellate Body Report, EC – Poultry, para. 115).
978 European Union's first written submission, paras. 291-324; United States' first written submission,
paras. 138-162 and 192-210; Japan's first written submission,paras. 161-184.
979 Argentina's first written submission, paras. 300-311.
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6.3.3.4.1 Claims against the administration of the DJAI pr ocedure under Article 1.3 of
the Import Licensing Agreement
6.3.3.4.1.1 Arguments of the parties
6.501. The European Union considers that Argentina's administration of the DJAI procedure is
inconsistent with Article 1.3 of the Import Licensing Agreement. The Appellate Body in EC –
Bananas III found that Article X:3(a) of the GATT 1994 and Article 1.3 of the Import Licensing
Agreement have identical coverage. Therefore, for the same reasons that, in the European Union's
view, Argentina's administration of the DJAI procedure is inconsistent with Article X:3(a) of the
GATT 1994, Argentina has also acted inconsistently with its obligations under Article 1.3 of the
Import Licensing Agreement.
980
6.502. According to Japan, the Appellate Body has described the language in Article 1.3 of the
Import Licensing Agreement as interchangeable, for all practical purposes, with the requirement in
Article X:3(a) of the GATT 1994 to administer the measures subject to that provision in a "uniform,
impartial and reasonable manner". Japan argues that Argentina fails to administer the DJAI
requirement in a uniform, impartial and reasonable manner under Article X:3(a) of the GATT 1994.
Thus, for those same reasons, Japan submits that Argentina has acted inconsistently with its
obligations under Article 1.3 of the Import Licensing Agreement.
981
6.503. Argentina did not respond to the claims raised by the European Union and Japan under
Article 1.3 of the Import Licensing Agreement.
6.3.3.4.1.2 The Panel's analysis
6.504. Article 1.3 of the Import Licensing Agr eement provides that "[t]he rules for import
licensing procedures shall be neutral in application and administered in a fair and equitable
manner".
6.505. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has administered the DJAI procedure in a manner inconsistent with Article 1.3 of the
Import Licensing Agreement becomes irrelevant for th e resolution of this dispute. Accordingly, the
Panel refrains from making any findings in respect of this particular claim.
6.3.3.4.2 Claims against the administration of the DJAI pr ocedure under Article 1.6 of
the Import Licensing Agreement
6.3.3.4.2.1 Arguments of the parties
6.506. The European Union submits that Argentina has failed to comply with a number of
obligations prescribed by Article 1.6 of the Import Licensing Agreement.
982 First, an application
procedure which (a) involves multiple levels of applications, (b) requires additional and separate
contacts and applications with numerous different governmental entities, (c) requires the
submission of documents and information that are not related to the specific goods to be imported,
and (d) requires the submission of documents and information on the applicant's export activities
while the applicant is actually requesting the authorization to import goods, is not "as simple as
possible" for the purposes of Article 1.6 of the Import Licensing Agreement.
983 Second, the total
number of "administrative bodies" that applicants may be forced to "approach" exceeds by far the
number of three provided in Article 1.6 of the Import Licensing Agreement.984
6.507. The United States considers that the DJAI requirement is inconsistent with Article 1.6 of
the Import Licensing Agreement because importers must separately approach up to seven

980 European Union's first written submission, paras. 291-293.
981 Japan's first written submission, paras. 161-168.
982 European Union's first written submission, paras. 301-308.
983 Ibid. paras. 303-306.
984 Ibid. para. 307.
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agencies (AFIP, SCI, ANMAT, SEDRONAR, SENASA, INV, and INTI 985) to resolve their observations
and ultimately receive authorization to import. Taking into account that Article 1.6 of the Import
Licensing Agreement provides that applicants shall have to approach only one administrative body
in connection with an application, and under no circumstance more than three administrative
bodies, in the United States' view, Argentina's DJAI requirement is inconsistent with Article 1.6 of
the Import Licensing Agreement.
986
6.508. Japan argues that Argentina administers the DJAI requirement in a manner inconsistent
with the first sentence of Article 1.6 of the Import Licensing Agreement because at least six
separate governmental agencies may comment on a single DJAI. In order to arrange for
observations to be withdrawn, the importer must separately approach each agency that has made
an observation. Thus, the DJAI procedure is not "as simple as possible.
987 Furthermore, the DJAI
requirement is also inconsistent with the third sentence of Article 1.6 of the Import Licensing
Agreement since DJAI applicants may be required to approach more than three administrative
bodies. Moreover, the request note ( nota de pedido) requires information that is partly redundant
of other information that must be submitted as part of the DJAI application.
988
6.509. Argentina did not respond to the claims raised by the complainants under Article 1.6 of the
Import Licensing Agreement.
6.3.3.4.2.2 The Panel's analysis
6.510. Article 1.6 of the Import Licensing Agreement provides that:
Application procedures and, where applicable, renewal procedures shall be as simple
as possible. Applicants shall be allowed a reasonable period for the submission of
licence applications. Where there is a closing date, this period should be at least 21
days with provision for extension in circumstances where insufficient applications have
been received within this period. Applicants shall have to approach only one
administrative body in connection with an application. Where it is strictly
indispensable to approach more than one administrative body, applicants shall not
need to approach more than three administrative bodies.
6.511. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has administered the DJAI procedure in a manner inconsistent with Article 1.6 of the
Import Licensing Agreement becomes irrelevant for th e resolution of this dispute. Accordingly, the
Panel refrains from making any findings in respect of this particular claim.
6.3.3.4.3 Claims against the DJAI procedur e under Article 3.2 of the Import Licensing
Agreement
6.3.3.4.3.1 Arguments of the parties
6.512. The European Union considers that the DJAI procedure is inconsistent with Article 3.2 of
the Import Licensing Agreement.
989 The DJAI procedure is not used to "implement" some other
"measure". Rather, the DJAI procedure itself is a measure by which Argentina restricts imports. 990
Additionally, the European Union considers that the DJAI procedure is more administratively
burdensome than absolute necessary to administer any alleged "underlying" measure.
991 In its
second written submission, the European Union asserted that, since Argentina had not stated that
the DJAI is used to implement any other quantitative restriction, it did not consider it necessary to

985 Instituto Nacional de Tecnología Industrial (National Institute of Industrial Technology of the Ministry
of Industry).
986 United States' first written submission, paras. 202-206.
987 Japan's first written submission, paras. 172-173.
988 Ibid. para. 174.
989 European Union's first written submission, para. 319.
990 Ibid. paras. 309-315.
991 Ibid. paras. 316-318.
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discuss further the application of Article 3.2 of the Import Licensing Agreement in the present
case.992
6.513. The United States submits that the DJAI requirement is inconsistent with both the first and
second sentences of Article 3.2 of the Import Licensing Agreement because it has "trade-restrictive
or –distortive effects on imports additional to those caused by the imposition of the restriction"
and because the DJAI licensing procedures are more "administratively burdensome than is
absolutely necessary to administer the measure".
993 In the United States' view, because the DJAI
requirement does not impose an underlying restriction, it necessarily has additional trade-
restrictive or trade-distortive effects. 994 Furthermore, the DJAI requirement imposes excessive
administrative burdens on importers. Once an importer files a DJAI, it must wait up to 15 days for
information on whether the application has been approved or whether further action is needed. If
any of the participating agencies enters an observation, the importer must approach the agency
concerned in order to determine what further information or action is required to obtain the
approval of the DJAI application at issue. However, the relevant legal instruments do not explain
how to contact the respective agencies and do not contain the list of additional information that
must be provided to resolve observations, and so an importer is unable to prepare a response to
whatever concerns may arise.
995
6.514. Japan argues that the design, structure and operation of the DJAI requirement have
created tremendous uncertainty for foreign exporters and Argentine importers. Argentina's failure
to institute any safeguards limiting agencies' discretion to decide whether to approve DJAI
applications, and the complete lack of transparency surrounding the entire process have distorted
and restricted imports. Moreover, Argentina has exacerbated these effects by failing to issue DJAI
approvals in a timely manner and withholding DJAI approvals from firms that have declined to
comply with TRRs.
996
6.515. In Argentina's view, a complainant seeking to establish a violation of Article 3.2 of the
Import Licensing Agreement must demonstrate that the non-automatic import licensing
procedures at issue have trade-restrictive or trade-distortive effects that are additional to the
trade effects of the substantive rule of importat ion that the procedures seek to implement. The
trade effects of the substantive rule cannot be attributed to the trade effects of the procedure, and
vice versa. A complainant must therefore distinguish be tween the trade effect of the procedure at
issue and the trade effect of the underlying measure that it may implement. In the present case,
the complainants have failed to differentiate betw een the effect of the DJAI procedure, on the one
hand, and the effect of the alleged RTRRs that it allegedly implements, on the other. Accordingly,
their claims under Article 3.2 of the Import Licensing Agreement must fail.
997
6.3.3.4.3.2 The Panel's analysis
6.516. Article 3.2 of the Import Licensing Agreement reads as follows:
Non-automatic licensing shall not have trade-restrictive or -distortive effects on
imports additional to those caused by the imposition of the restriction. Non-automatic
licensing procedures shall correspond in sco pe and duration to the measure they are
used to implement, and shall be no more administratively burdensome than absolutely
necessary to administer the measure.
6.517. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. An additional finding regarding the same measure
under Article 3.2 of the Import Licensing Agreemen t is not necessary or useful in resolving the
matter at issue. Accordingly, the Panel refrains from making any findings in respect of this
particular claim.

992 European Union's second written submission, para. 79.
993 United States' first written submission, paras. 192-193.
994 Ibid. para. 196-198.
995 United States' first written submission, paras. 199-201.
996 Japan's first written submission, paras. 176 and 177.
997 Argentina's first written submission, paras. 154, 168 and 307-311.
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6.3.3.4.4 Claims against the administration of the DJAI procedure under Article 3.5(f) of
the Import Licensing Agreement
6.3.3.4.4.1 Arguments of the parties
6.518. The European Union considers that the DJAI procedure is inconsistent with Article 3.5(f) of
the Import Licensing Agreement. Each applicatio n that is submitted by a prospective importer
through the DJAI procedure is considered by the Argentine authorities "as and when received".
This means that the period for processing the applicant's request should not exceed 30 days.
However, the DJAI procedure is designed to grant authorization after a period much longer than
30 days. Therefore, the design, structure and actu al operation of the DJAI procedure demonstrate
that the DJAI procedure is inconsistent with Article 3.5(f) of the Import Licensing Agreement.
998
6.519. The United States considers that Argentina's DJAI requirement is subject to the 30-day
time-limit foreseen in Article 3.5(f) of the Import Licensing Agreement because applications are
not considered simultaneously but rather on a first-come first-serve basis. The individual agencies
have up to 15 days to enter observations, and once an observation has been made, there is no
time-limit for the resolution of the observation. In practice, as demonstrated by the evidence,
Argentine officials frequently fail to abide by the 15-day time limit. Accordingly, Argentina
administers the DJAI requirement in a manner inconsistent with Article 3.5(f) of the Import
Licensing Agreement.
999
6.520. Japan argues that, in the case of the DJAI requirement, the 30-day time limit to consider
non-automatic licence applications applies, because applications are not considered
simultaneously, nor is there an announced "application period". Rather, DJAIs are considered on a
rolling basis. Therefore, the DJAI requirement is subject to the 30-day time-limit foreseen in
Article 3.5(f) of the Import Licensing Agreement.
1000 However, Japan asserts that the evidence on
record demonstrates that Argentina frequently fails to abide by the 30-day time-limit.1001
6.521. Argentina did not respond to the claims rais ed by the complainants under Article 3.5(f) of
the Import Licensing Agreement.
6.3.3.4.4.2 The Panel's analysis
6.522. Article 3.5(f) of the Import Licensing Agreement provides that:
[T]he period for processing applications shall, except when not possible for reasons
outside the control of the Member, not be longer than 30 days if applications are
considered as and when received, i.e. on a first-come first-served basis, and no longer
than 60 days if all applications are considered simultaneously. In the latter case, the
period for processing applications shall be considered to begin on the day following
the closing date of the announced application period;
6.523. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has administered the DJAI procedure in a manner inconsistent with Article 3.5(f) of the
Import Licensing Agreement becomes irrelevant for th e resolution of this dispute. Accordingly, the
Panel refrains from making any findings in respect of this particular claim.

998 European Union's first written submission, paras. 320-324.
999 United States' first written submission, paras. 207-209.
1000 Japan's first written submission, paras. 180-182.
1001 Ibid. paras. 182-183.
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.3.3.4.5 Claims under Articl e 3.3 of the Import Licensing Agreement about the lack of
publication of elements relating to the operation of the DJAI procedure
6.3.3.4.5.1 Arguments of the parties
6.524. The European Union argues that Argentina has not published any laws or regulations
imposing quantitative restrictions on imports, no r has it published any laws or regulations stating
that the DJAI procedure is linked to the implementation of such quantitative restrictions on
imports. Moreover, Argentina has failed to publish the grounds on the basis of which certain
Argentine agencies ‒ the SCI, the ANMAT, the SEDRONAR, the AFIP's DGRSS, the SENASA, the
INV and the Instituto Nacional de Tecnología Industrial (INTI) ‒ can authorize or block imports
through the DJAI procedure. Consequently, Argentina has acted inconsistently with Article 3.3 of
the Import Licensing Agreement.
1002
6.525. The United States considers that Argentina has breached its obligations under Article 3.3 of
the Import Licensing Agreement by failing to publ ish sufficient information regarding the bases for
granting or allocating DJAI approvals. With the exception of the fiscal-related considerations that
are referenced in the DJAI User Manual, the only information that has been published regarding
factors considered when granting DJAI applications consists of general statements appearing in
official press announcements; these statements do not contain sufficient information to allow
governments and traders to know the basis for granting DJAI approvals, and are not published in a
manner that would allow them to do so. As a result, it is impossible for traders and Members to
know the "set of underlying principles" or the "d etermining principle" upon which DJAI approvals
are granted.
1003
6.526. Japan submits that Argentina has not impo sed explicit quotas for imports of all goods
subject to the DJAI requirement. Therefore, pu rsuant to Article 3.3 of the Import Licensing
Agreement, Argentina has an obligation to publish sufficient information with respect to the DJAI
requirement for other Members and traders to know the basis for granting and/or allocating DJAIs.
Argentina has failed to do so. Consequently, the DJAI requirement is inconsistent with Article 3.3
of the Import Licensing Agreement.
1004
6.527. Argentina did not respond to the claims raised by the complainants under Article 3.3 of the
Import Licensing Agreement.
6.3.3.4.5.2 The Panel's analysis
6.528. Article 3.3 of the Import Licensing Agreement provides that:
In the case of licensing requirements for purposes other than the implementation of
quantitative restrictions, Members shall publish sufficient information for other
Members and traders to know the basis for granting and/or allocating licences.
6.529. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. Two of the reasons why the Panel concluded that the
DJAI procedure is inconsistent with Article XI:1 of the GATT 1994 are (a) that the relevant laws
and regulations do not foresee specific criteria by which participating agencies may enter and lift
observations on DJAIs; and (b) that these laws and regulations do not foresee a list of information
and documents that importers must submit to the respective agencies in the case DJAIs are
observed. An additional finding regarding the same measure under Article 3.3 of the Import
Licensing Agreement is not necessary or useful in resolving the matter at issue. Accordingly, the
Panel refrains from making any findings in respect of this particular claim.

1002 European Union's first written submission, paras. 295, 298-300.
1003 United States' first written submission, paras. 148-152.
1004 Japan's first written submission, paras. 178-179.
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.3.3.4.6 Claims under Article 1.4(a) of the Import Licensing Agreement about the lack
of publication of elements relating to the operation of the DJAI procedure
6.3.3.4.6.1 Arguments of the parties
6.530. The European Union considers that Argentina has acted inconsistently with Article 1.4(a) of
the Import Licensing Agreement by failing to publis h in the manner required by that provision: (a)
the complete list of all Argentine governmental en tities that have the right to review the DJAI
applications and, eventually, block imports; and, (b) the complete list of goods, the importation of
which can be reviewed and blocked by each of the governmental entities affiliated with the DJAI
procedure.1005
6.531. The United States argues that Argentina has failed to publish – in a manner that would
enable governments and traders to become acquai nted with them – the rules and all information
that relate to the process for securing consideration of, and a decision on, a DJAI application, or
any exceptions, derogations or changes to such rules. For this reason, Argentina has acted
inconsistently with the publication requirement prescribed by Article 1.4(a) of the Import Licensing
Agreement.
1006
6.532. Japan asserts that Argentina has failed to publish all of the rules and information
concerning the procedures for the submission of DJAIs. In particular, Argentina has failed to
publish the criteria for determining the eligibility of particular goods and/or exporters for DJAIs. As
a result, neither governments nor traders are able to predict the outcome of any particular DJAI
application with a reasonable degree of confidence, compounding the non-uniform nature of the
restriction on importation. For this reason, in Japan's view, Argentina has acted inconsistently with
Article 1.4(a) of the Import Licensing Agreement.
1007
6.533. Argentina did not respond to the claims rais ed by the complainants under Article 1.4(a) of
the Import Licensing Agreement.
6.3.3.4.6.2 The Panel's analysis
6.534. Article 1.4(a) of the Import Licensing Agreement provides that:
The rules and all information concerning procedures for the submission of applications,
including the eligibility of persons, firms and institutions to make such applications,
the administrative body(ies) to be approached, and the lists of products subject to the
licensing requirement shall be published, in the sources notified to the Committee on
Import Licensing provided for in Article 4 (referred to in this Agreement as "the
Committee"), in such a manner as to enable governments 3 and traders to become
acquainted with them. Such publication shall take place, whenever practicable,
21 days prior to the effective date of the requirement but in all events not later than
such effective date. Any exception, derogations or changes in or from the rules
concerning licensing procedures or the list of products subject to import licensing shall
also be published in the same manner and within the same time periods as specified
above. Copies of these publications shall also be made available to the Secretariat.
[footnote original] 3 For the purpose of this Agreement, the term "governments" is deemed to
include the competent authorities of the European Communities.
6.535. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has published the DJAI procedure in a manner inconsistent with Article 1.4(a) of the
Import Licensing Agreement becomes irrelevant for th e resolution of this dispute. Accordingly, the
Panel refrains from making any findings in respect of this particular claim.

1005 European Union's first written submission, paras. 294, 297, 300.
1006 United States' first written submission, paras 138, 153-162.
1007 Japan's first written submission, paras. 169-171.
WT/DS438/R • WT/DS444/R • WT/DS445/R

6.3.3.4.7 Claims under Article 1.4(a) of the Import Licensing Agreement about the
notification of the DJAI procedure
6.3.3.4.7.1 Arguments of the parties
6.536. The European Union argues that Argentina has acted inconsistently with Article 1.4(a) of
the Import Licensing Agreement by not notifying the DJAI procedure to the WTO Committee on
Import Licensing or the WTO Secretariat. 1008 The panel in EC – Poultry found a similar omission to
be inconsistent with Article 1.4(a) of the Import Licensing Agreement.1009
6.537. Japan submits that Argentina has acted inconsistently with Article 1.4(a) of the Import
Licensing Agreement by not notifying any publications relevant to the DJAI procedure to the WTO
Committee on Import Licensing.
1010
6.538. Argentina did not respond to the claims raised by the European Union and Japan under
Article 1.4(a) of the Import Licensing Agreement.
6.3.3.4.7.2 The Panel's analysis
6.539. The Panel has already noted the text of Article 1.4(a) of the Import Licensing
Agreement.
1011
6.540. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has failed to notify the DJAI procedure in a manner inconsistent with Article 1.4(a) of
the Import Licensing Agreement becomes irrelevant fo r the resolution of this dispute. Accordingly,
the Panel refrains from making any findings in respect of this particular claim.
6.3.3.4.8 Claims against the lack of notifica tion under Articles 5.1, 5.2, 5.3 and 5.4 of
the Import Licensing Agreement
6.3.3.4.8.1 Arguments of the parties
6.541. The United States and Japan argue that Argentina has not notified the WTO Committee on
Import Licensing of the DJAI procedure and of the changes that this procedure has suffered,
including the changes made by Resolution 3255/2012 and the Updated Annex to
Resolution 3255/2012. As a result, Argentina has acted inconsistently with Articles 5.1, 5.2 and
5.3 of the Import Licensing Agreement. In addi tion, Argentina has not notified the Committee of
the publications in which the information required in Article 1.4 are published and, therefore, has
also acted inconsistently with Article 5.4 of the Import Licensing Agreement.
1012
6.542. Argentina did not respond to the claims raised by the United States and Japan under
Articles 5.1, 5.2, 5.3 and 5.4 of the Import Licensing Agreement.
6.3.3.4.8.2 The Panel's analysis
6.543. The Panel has found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994. In the light of this finding, the question of whether
Argentina has failed to notify the DJAI procedure in a manner inconsistent with Articles 5.1, 5.2,
5.3 and 5.4 of the Import Licensing Agreement be comes irrelevant for the resolution of this
dispute. Accordingly, the Panel refrains from making any findings in respect of this particular
claim.

1008 European Union's first written submission, paras. 294, 296, 300.
1009 Ibid. para. 296 (referring to Panel Report, EC – Poultry, paras. 242-244, 266).
1010 Japan's first written submission, paras. 169-171.
1011 See para. 6.534 above.
1012 United States' first written submission, para. 210; Japan's first written submission, para. 184.

- EU-165 -

7 CONCLUSIONS AND RECOMMENDATIONS
7.1 Complaint by the European Union (DS438)
7.1. With respect to the single Trade-Relate d Requirements measure (TRRs measure), the Panel
concludes that:
a. The complainants properly identified the alleged "Restrictive Trade Related
Requirements" (RTRRs) in their requests for consultations as well as in their panel
requests; therefore, these actions are part of the Panel's terms of reference;
b. The characterization of the RTRRs as a single measure in the complainants' panel
requests did not expand the scope or change the essence of the dispute;
c. The 23 measures described by the European Union in Section 4.2.4 of its first written
submission as "specific instances" of application of alleged RTRRs were not precisely
identified in the European Union's panel request as measures at issue; accordingly,
those 23 measures do not constitute "measures at issue" in the present dispute;
d. The Argentine authorities' imposition on econ omic operators of one or more of the five
trade-related requirements identified by the complainants as a condition to import or to
obtain certain benefits, operates as a single measure (the TRRs measure) attributable to
Argentina;
e. The TRRs measure constitutes a restriction on the importation of goods and is thus
inconsistent with Article XI:1 of the GATT 1994;
f. The TRRs measure, with respect to its local content requirement, modifies the conditions
of competition in the Argentine market, so that imported products are granted less
favourable treatment than like domestic products; accordingly, the TRRs measure, with
respect to its local content requirement, is inconsistent with Article III:4 of the GATT
1994; and
g. An additional finding under Article X:1 of the GATT 1994 regarding the TRRs measure is
not necessary or useful in resolving the matter at issue; accordingly, the Panel refrains
from making any findings with respect to this claim.
7.2. With respect to the procedure for the Advance Sworn Import Declaration (DJAI), the Panel
concludes that:
a. The DJAI procedure, irrespective of whether it constitutes an import licence, constitutes
a restriction on the importation of goods and is thus inconsistent with Article XI:1 of the
GATT 1994;
b. Having found that the DJAI procedure is inconsistent with Article XI:1 of the GATT 1994,
an additional finding under the same provision regarding the DJAI procedure considered
as an import licence, is not necessary or useful in resolving the matter at issue;
accordingly, the Panel refrains from making any findings with respect to this claim;
c. An additional finding under Article X:1 of the GATT 1994 regarding the DJAI procedure is
not necessary or useful in resolving the matter at issue; accordingly, the Panel refrains
from making any findings with respect to this claim;
d. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
administered the DJAI procedure in a manner inconsistent with Article X:3(a) of the
GATT 1994 or with Articles 1.3, 1.4(a), 1.6, 3.5(f) of the Import Licensing Agreement
becomes irrelevant for the resolution of this dispute; accordingly, the Panel refrains from
making any findings in respect of these claims;

- EU-166 -

e. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, an additional finding regarding the same
measure under Articles 3.2 and 3.3 of the Im port Licensing Agreement is not necessary
or useful in resolving the matter at issue; accordingly, the Panel refrains from making
any findings in respect of this particular claim.
f. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
failed to notify the DJAI procedure in a manner inconsistent with Articles 1.4(a), 5.1,
5.2, 5.3 or 5.4 of the Import Licensing Agreement becomes irrelevant for the resolution
of this dispute; accordingly, the Panel refrains from making any findings in respect of
these particular claims.
7.3. Under Article 3.8 of the DSU, in cases wh ere there is an infringement of the obligations
assumed under a covered agreement, the action is considered prima facie to constitute a case of
nullification or impairment of benefits under that agreement. Accordingly, the Panel concludes that
to the extent that Argentina has acted inconsistently with Articles XI:1 and III:4 of the GATT 1994,
it has nullified or impaired benefits accruing to the European Union under this agreement.
7.4. Pursuant to Article 19.1 of the DSU, the Panel recommends that the Dispute Settlement Body
request Argentina to bring the inconsistent measures into conformity with its obligations under the
GATT 1994.

- USA-167 -

7.2 Complaint by the United States (DS444)
7.5. With respect to the single Trade-Relate d Requirements measure (TRRs measure), the Panel
concludes that:
a. The complainants properly identified the alleged "Restrictive Trade Related
Requirements" (RTRRs) in their requests for consultations as well as in their panel
requests; therefore, these actions are part of the Panel's terms of reference;
b. The characterization of the RTRRs as a single measure in the complainants' panel
requests did not expand the scope or change the essence of the dispute;
c. The Argentine authorities' imposition on econ omic operators of one or more of the five
trade-related requirements identified by the complainants as a condition to import or to
obtain certain benefits, operates as a single measure (the TRRs measure) attributable to
Argentina;
d. The TRRs measure constitutes a restriction on the importation of goods and is thus
inconsistent with Article XI:1 of the GATT 1994; and
e. An additional finding under Article X:1 of the GATT 1994 regarding the TRRs measure is
not necessary or useful in resolving the matter at issue; accordingly, the Panel refrains
from making any findings with respect to this claim.
7.6. With respect to the procedure for the Advance Sworn Import Declaration (DJAI), the Panel
concludes that:
a. The DJAI procedure, irrespective of whether it constitutes an import licence, constitutes
a restriction on the importation of goods and is thus inconsistent with Article XI:1 of the
GATT 1994;
b. Having found that the DJAI procedure is inconsistent with Article XI:1 of the GATT 1994,
an additional finding under the same provision regarding the DJAI procedure considered
as an import licence, is not necessary or useful in resolving the matter at issue;
accordingly, the Panel refrains from making any findings with respect to this claim;
c. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
administered the DJAI procedure in a manner inconsistent with Article X:3(a) of the
GATT 1994 or with Articles 1.4(a), 1.6, 3.5(f) of the Import Licensing Agreement
becomes irrelevant for the resolution of this dispute; accordingly, the Panel refrains from
making any findings in respect of these claims;
d. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, an additional finding regarding the same
measure under Articles 3.2 and 3.3 of the Im port Licensing Agreement is not necessary
or useful in resolving the matter at issue; accordingly, the Panel refrains from making
any findings in respect of this particular claim.
e. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
failed to notify the DJAI procedure in a manner inconsistent with Articles 1.4(a), 5.1,
5.2, 5.3 or 5.4 of the Import Licensing Agreement becomes irrelevant for the resolution
of this dispute; accordingly, the Panel refrains from making any findings in respect of
these particular claims.
7.7. Under Article 3.8 of the DSU, in cases wh ere there is an infringement of the obligations
assumed under a covered agreement, the action is considered prima facie to constitute a case of
nullification or impairment of benefits under that agreement. Accordingly, the Panel concludes that
to the extent that Argentina has acted inconsiste ntly with Article XI:1 of the GATT 1994, it has
nullified or impaired benefits accruing to the United States under this agreement.

- USA-168 -

7.8. Pursuant to Article 19.1 of the DSU, the Panel recommends that the Dispute Settlement Body
request Argentina to bring the inconsistent measures into conformity with its obligations under the
GATT 1994.

- JPN-169 -

7.3 Complaint by Japan (DS445)
7.9. With respect to the single Trade-Relate d Requirements measure (TRRs measure), the Panel
concludes that:
a. The complainants properly identified the alleged "Restrictive Trade Related
Requirements" (RTRRs) in their requests for consultations as well as in their panel
requests; therefore, these actions are part of the Panel's terms of reference;
b. The characterization of the RTRRs as a single measure in the complainants' panel
requests did not expand the scope or change the essence of the dispute;
c. The 23 measures described by the European Union in Section 4.2.4 of its first written
submission as "specific instances" of application of alleged RTRRs were not precisely
identified in the European Union's panel request as measures at issue; accordingly,
those 23 measures do not constitute "measures at issue" in the present dispute;
d. The Argentine authorities' imposition on econ omic operators of one or more of the five
trade-related requirements identified by the complainants as a condition to import or to
obtain certain benefits, operates as a single measure (the TRRs measure) attributable to
Argentina;
e. The TRRs measure constitutes a restriction on the importation of goods and is thus
inconsistent with Article XI:1 of the GATT 1994;
f. The TRRs measure, with respect to its local content requirement, modifies the conditions
of competition in the Argentine market, so that imported products are granted less
favourable treatment than like domestic products; accordingly, the TRRs measure, with
respect to its local content requirement, is inconsistent with Article III:4 of the GATT
1994;
g. An additional finding under Article X:1 of the GATT 1994 regarding the TRRs measure is
not necessary or useful in resolving the matter at issue; accordingly, the Panel refrains
from making any findings with respect to this claim; and
h. Having found that the TRRs measure is inconsistent with Article XI:1 of the GATT 1994,
as well as with Article III:4 of the GATT 1994 with respect to the local content
requirement, and that the TRRs measure is of general and prospective application, the
TRRs measure is also inconsistent with the above-mentioned provisions "as such".
7.10. With respect to the procedure for the Advance Sworn Import Declaration (DJAI), the Panel
concludes that:
a. The DJAI procedure, irrespective of whether it constitutes an import licence, constitutes
a restriction on the importation of goods and is thus inconsistent with Article XI:1 of the
GATT 1994;
b. Having found that the DJAI procedure is inconsistent with Article XI:1 of the GATT 1994,
an additional finding under the same provision regarding the DJAI procedure considered
as an import licence, is not necessary or useful in resolving the matter at issue;
accordingly, the Panel refrains from making any findings with respect to this claim;
c. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
administered the DJAI procedure in a manner inconsistent with Article X:3(a) of the
GATT 1994 or with Articles 1.3, 1.4(a), 1.6, 3.5(f) of the Import Licensing Agreement
becomes irrelevant for the resolution of this dispute; accordingly, the Panel refrains from
making any findings in respect of these claims;
d. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, an additional finding regarding the same

- JPN-170 -

measure under Articles 3.2 and 3.3 of the Im port Licensing Agreement is not necessary
or useful in resolving the matter at issue; accordingly, the Panel refrains from making
any findings in respect of this particular claim.
e. Having found that the DJAI procedure is inconsistent with the substantive obligation
prescribed by Article XI:1 of the GATT 1994, the question of whether Argentina has
failed to notify the DJAI procedure in a manner inconsistent with Articles 1.4(a), 5.1,
5.2, 5.3 or 5.4 of the Import Licensing Agreement becomes irrelevant for the resolution
of this dispute; accordingly, the Panel refrains from making any findings in respect of
these particular claims.
7.11. Under Article 3.8 of the DSU, in cases wh ere there is an infringement of the obligations
assumed under a covered agreement, the action is considered prima facie to constitute a case of
nullification or impairment of benefits under that agreement. Accordingly, the Panel concludes that
to the extent that Argentina has acted inconsistently with Articles XI:1 and III:4 of the GATT 1994,
it has nullified or impaired benefits accruing to Japan under this agreement.
7.12. Pursuant to Article 19.1 of the DSU, the Panel recommends that the Dispute Settlement
Body request Argentina to bring the inconsistent measures into conformity with its obligations
under the GATT 1994.