dean22029/WTO_Docs huggingface dataset:
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Constitution of the Panel Established at the Request of the United States Note by the Secretariat
Date: 20 August 2004
Document codes: WT/DS308/5; WT/DS308/4.; WT/DS308/4
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Constitution of the Panel Established at the Request of the United States

Note by the Secretariat

1. At its meeting on 6 July 2004, the Dispute Settlement Body (DSB) established a panel in
accordance with Article 6 of the DSU, with standa rd terms of reference, to examine the matter
referred to the DSB by the United States in document

2. The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited
by the United States in document , the matter referred to the DSB by the
United States in that document, and to ma ke such findings as will assist the DSB in
making the recommendations or in giving the rulings provided for in those
agreements."
3. On 18 August 2004, the parties agreed to the following composition of the Panel:

Chairman: Mr Ronald Saborío Soto

 Members: Mr Edmond McGovern
 Mr David Walker

4. Canada, China, the European Communities, Gu atemala, Japan and Pakistan have reserved
their third-party rights.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Constitution of the Panel Established at the Request of the United States Note by the Secretariat Revision
Date: 25 August 2004
Document codes: WT/DS308/5/Rev.1; WT/DS308/4.; WT/DS308/4
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Constitution of the Panel Established at the Request of the United States

Note by the Secretariat

Revision

1. At its meeting on 6 July 2004, the Dispute Settlement Body (DSB) established a panel in
accordance with Article 6 of the DSU, with standa rd terms of reference, to examine the matter
referred to the DSB by the United States in document

2. The Panel's terms of reference are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited
by the United States in document , the matter referred to the DSB by the
United States in that document, and to ma ke such findings as will assist the DSB in
making the recommendations or in giving the rulings provided for in those
agreements."
3. On 18 August 2004, the parties agreed to the following composition of the Panel:

Chairman: Mr Ronald Saborío Soto

 Members: Mr Edmond McGovern
 Mr David Walker

4. Canada, China, the European Communities, Guatemala and Japan have reserved their third-
party rights.
1
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Communication from the Chairman of the Panel
Date: 2 February 2005
Document codes: WT/DS308/6
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Communication from the Chairman of the Panel

 The following communication, dated 1 February 2005, addressed to the Chairperson of the
Dispute Settlement Body (DSB), is circulated in accordance with Article 12.9 of the Dispute
Settlement Understanding (DSU).

 Article 12.8 of the Understanding on Rules and Procedures Governing the Settlement of
Disputes (DSU) provides that the period in which a pa nel shall conduct its examination, from the date
that the composition and terms of reference of the panel have been agreed upon until the date the final
report is issued to the parties to the dispute, shall, as a general rule, not exceed six months.

 Article 12.9 of the DSU provides that, when a panel considers that it cannot issue its report
within six months, it shall inform the Dispute Settle ment Body (DSB) in writing of the reasons for the
delay, together with an estimate of the period within which it will issue its report.

 The Panel on (WT/DS308) was
established by the DSB on 6 July 2004, and composed on 18 August 2004.

 The Panel expects to complete its work by th e end of May 2005, as envisaged in the timetable
adopted after consultations with the Parties.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Communication from the Chairman of the Panel
Date: 10 May 2005
Document codes: WT/DS308/7
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Communication from the Chairman of the Panel

 The following communication, dated 4 May 2005, addressed to the Chairman of the Dispute
Settlement Body (DSB), is circulated in accordan ce with Article 12.9 of the Dispute Settlement
Understanding (DSU).

 Article 12.8 of the Understanding on Rules and Procedures Governing the Settlement of
Disputes (DSU) provides that the period in which a pa nel shall conduct its examination, from the date
that the composition and terms of reference of the panel have been agreed upon until the date the final
report is issued to the parties to the dispute, shall, as a general rule, not exceed six months.

 Article 12.9 of the DSU provides that, when a panel considers that it cannot issue its report
within six months, it shall inform the Dispute Settle ment Body (DSB) in writing of the reasons for the
delay, together with an estimate of the period within which it will issue its report.

 The Panel on (WT/DS308) was
established by the DSB on 6 July 2004, and composed on 18 August 2004.

 Further to our communication of 1 February 2 005, under Article 12.9, the Panel now expects
to complete its work in August 2005. This date takes account of the time needed to translate the
interim report into Spanish prior to its issuance, as agreed with the parties.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Communication from the Chairman of the Panel
Date: 30 August 2005
Document codes: WT/DS308/8
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Communication from the Chairman of the Panel

 The following communication, dated 26 August 2005, addressed to the Chairman of the
Dispute Settlement Body (DSB), is circulated in accordance with Article 12.9 of the Dispute
Settlement Understanding (DSU).

 On 4 May 2005, the Panel on
informed the Dispute Settlement Body in writing that it expected to complete its work in
August 2005.

 On 8 August 2005, in accordance with the date s established in its timetable, the Panel
circulated its report to the parties. It is expected following translation into French, that the report will
be circulated to WTO Members no later than early October.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Request by the United States for a Decision by the DSB
Date: 18 November 2005
Document codes: WT/DS308/9; WT/DS308/R
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Request by the United States for a Decision by the DSB

 The following communication, dated 17 November 2005, from the delegation of the
United States to the Chairman of the Dispute Settleme nt Body (DSB), is circulated at the request of
that delegation.

 The United States would like to request that the Dispute Settlement Body (DSB), at its
meeting on 28 November 2005, adopt the draft decisi on attached to this letter with respect to the
dispute (). We consider
that the draft DSB decision would provide greater flexibility in scheduling given the many demands
on delegations at this time.

 The United States requests that you please circulat e this request to the Members of the DSB.

Draft decision of the DSB

 The DSB agrees that, upon a request by Mexico or the United States, the DSB shall no later
than 21 December 2005, adopt the report of the panel in the dispute () unless (i) the DSB decides by consensus not to do so or
(ii) Mexico or the United States notifies the DSB of its decision to appeal pursuant to Article 16.4 of
the Understanding on Rules and Procedures Governing the Settlement of Disputes.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Communication from the Appellate Body
Date: 2 February 2006
Document codes: WT/DS308/11
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Communication from the Appellate Body

 The following communication, dated 2 February 2006, from the Chairman of the Appellate
Body addressed to the Chairman of the Dispute Settlement Body, is circulated in accordance with
Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes.

 I am writing to you pursuant to Article 17.5 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes, which stipulates that, as a general rule, the Appellate Body will
circulate its Report no later than 60 days afte r the appellant has formally notified the Dispute
Settlement Body of its decision to appeal. Ar ticle 17.5 states, furthermore, that when the
Appellate Body considers that it cannot provide its Report within 60 days, it shall inform the DSB in
writing of the reasons for the delay together with an estimate of the period within which it will submit
its Report.

 Mexico notified the Dispute Settlement Body on Tuesday, 6 December 2005 of its decision to
appeal certain issues of law covered in the Pane l Report and legal interpre tations developed by the
Panel in this case, with the result that the 60-day pe riod expires on Monday, 6 February 2006. Due to
the time required for completion and translation of th e Report, the Appellate Body will not be able to
circulate its Report by Monday, 6 February 2006. We estimate that the Appellate Body Report in this
appeal will be circulated to WTO Members no later than Monday, 6 March 2006.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Communication from the Appellate Body
Date: 6 March 2006
Document codes: WT/DS308/12; WT/DS308/AB/R.
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Communication from the Appellate Body

 The following communication, dated 6 March 2006, from the Chairman of the Appellate
Body addressed to the Chairman of the Dispute Settlement Body, is circulated in accordance with
Article 17.5 of the Understanding on Rules and Procedures Governing the Settlement of Disputes.

 It is my honour to transmit to you the Report of the Appellate Body in , It will be circulated to Members
of the at 4:00 p.m. today, in accordance with paragraph 5 of Article 17 of
the Understanding on Rules and Procedures Governing the Settlement of Disputes . The three
Members of the Appellate Body who served on this appeal were: Mr. Yasuhei Taniguchi, as
Presiding Member; Ms. Merit E. Janow and Mr. Giorgio Sacerdoti, as Members.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Agreement under Article 21.3(b) of the DSU
Date: 5 July 2006
Document codes: WT/DS308/15
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Agreement under Article 21.3(b) of the DSU

 The following communication, dated 3 July 2006, from the delegation of Mexico and the
delegation of the United States to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 21.3(b) of the DSU.

 Mexico and the United States wish to inform you that, pursuant to Article 21.3(b) of the
Understanding on Rules and Procedures Go verning the Settlement of Disputes (DSU), we have
mutually agreed that the reasonable period of tim e for Mexico to comply with the recommendations
and rulings of the Dispute Settlement Body in the dispute (WT/DS308) shall be nine months and 8 days, expiring on 1 January 2007.
However, if the Mexican Congress enacts legisla tion between 1 December and 31 December 2006,
repealing the soft drink and distribution taxes f ound inconsistent with the covered agreements, the
reasonable period of time shall be ten months and 7 days, expiring on 31 January 2007.

 We further wish to inform you that, in light of this agreement, the United States withdraws its
request for arbitration pursuant to Article 21.3(c) of the DSU.

 For Mexico For the United States

 (signed) (signed)
 Fernando de Mateo y Venturini Peter F. Allgeier
 Ambassador Ambassador
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Status Report by Mexico
Date: 12 January 2007
Document codes: WT/DS308/16
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Status Report by Mexico

 The following communication, dated 11 January 2007, from the delegation of Mexico to the
Chairman of the Dispute Settlement Body, is circulated pursuant to Article 21.6 of the DSU.

Status Report Regarding Implementation of the DSB Recommendations and Rulings

in the Dispute
(WT/DS308)

 Mexico submits this report in accordance with Article 21.6 of the Understanding on Rules
and Procedures Governing the Settlement of Disputes (DSU).

 On 24 March 2006, the Dispute Settlement Body (DSB) adopted its recommendations and
rulings in (DS308), which Mexico
unconditionally endorsed, as provided for in the DSU, having previously informed the DSB that it
intended to comply with the obligations arising from this dispute.

 On 21 April 2006, Mexico reaffirmed to the DSB its intention to implement the
recommendations and rulings of the DSB in this dispute in a manner that respects its WTO
obligations, for which it would require a reasonable period of time, and proposed a date in advance for
this purpose. The United States and Mexico subseque ntly notified the period in question to the DSB
on 3 July 2006, in accordance with Article 21.3(b) of the DSU, stating that it would come to an end on
31 January 2007 at the latest, were the Mexican C ongress to approve the amendments to the relevant
law in December 2006, as proved to be the case.

 Indeed, the Federal Revenue Law for 2007 was published in the Official Journal of the
Federation on 27 December 2006. This Law repeal s the provisions of Section I, Article 2,
paragraphs G and H of the Law on the Special Ta x on Production and Servi ces, thus abolishing the
tax found to be inconsistent.

 Mexico has thus met the obligations arising from this dispute within the mutually agreed
reasonable period of time, thereby contributing once again to the strengthening of the WTO dispute
settlement mechanism.
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Request for Consultations by the United States
Date: 18 March 2004
Document codes: WT/DS308/1; G/L/674
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Request for Consultations by the United States

 The following communication, dated 16 Marc h 2004, from the delegation of the United States
to the delegation of Mexico and to the Chairman of the Dispute Settlement Body, is circulated in
accordance with Article 4.4 of the DSU.

 My authorities have instructed me to request consultations with the Government of Mexico
pursuant to Articles 1 and 4 of the Understanding on Rules and Procedures Governing the Settlement
of Disputes ("DSU") and Article XXII:1 of the General Agreement on Tariffs and Trade 1994
("GATT 1994"), regarding Mexico's tax measures on so ft drinks and other beverages that use any
sweetener other than cane sugar. The measures include those published in the Diario Oficial on
1 January 2002, as well as any amendments thereto or extensions thereof, and any related or
implementing measures
1

 Mexico's tax measures include a 20 per cent tax on soft drinks and other beverages that use
any sweetener other than cane suga r ("beverage tax"). Beverages th at use cane sugar are not subject
to the beverage tax. In addition, Mexico's tax measures include a 20 per cent tax on the
commissioning, mediation, agency, representation, brokerage, consignment a nd distribution of soft
drinks and other beverages that use any sweetener other than cane sugar ("distribution tax"). The
beverage tax and distribution tax ha ve severely restricted US exports to Mexico of beverages and of
high fructose corn syrup ("HFCS"), a corn-based sw eetener that competes with sugar in many
applications.

 The United States believes that these taxes are in consistent with Mexico's national treatment
obligations under Article III of the GATT 1994. In particular, they ap pear to be inconsistent with
GATT 1994 Article III:2, first and second sentences, and GATT 1994 Article III:4.

 We look forward to receiving your reply to this request and to fixing a mutually acceptable
date for consultations.
MEXICO - TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Appellate Body Report and Panel Report Action by the Dispute Settlement Body
Date: 29 March 2006
Document codes: WT/DS308/13; WT/DS308/AB/R; WT/DS308/R
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO - TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Appellate Body Report and Panel Report

Action by the Dispute Settlement Body

 At its meeting on 24 March 2006, the Disput e Settlement Body adopted the Appellate Body
report on () and the
Panel report (), as modified by the Appe llate Body report. Th e Panel report should be
read in conjunction with the Appellate Body report.

MEXIQUE - MESURES FISCALES CONCERNANT LES BOISSONS
SANS ALCOOL ET AUTRES BOISSONS

Rapport de l'Organe d'appel et rapport du Groupe spécial

 À sa réunion du 24 mars 2006, l'Organe de rè glement des différends a adopté le rapport de
l'Organe d'appel intitulé "Mexique - Mesures fiscales concernant les boissons sans alcool et autres
l'Organe d'appel. Le rapport du Groupe spécial est à rapprocher de celui de l'Organe d'appel.

REFRESCOS Y OTRAS BEBIDAS

Actuación del Órgano de Solución de Diferencias

 En su reunión de 24 de marzo de 2006, el Órgano de Solución de Diferencias adoptó el
MEXICO – TAX MEASURES ON SOFT DRINKS AND OTHER BEVERAGES
Document: Request by the United States for Arbitration under Article 21.3(c) of the DSU
Date: 26 June 2006
Document codes: WT/DS308/14; WT/DS308/AB/R; WT/DS308/R
Complainant: U.S.
Respondent: Mexico
Third parties: Canada, China, EU, Guatemala, Japan
Dispute stage: Appellate Body
Agreements cited: Art. III  GATT 1994

MEXICO – TAX MEASURES ON SOFT DRINKS
AND OTHER BEVERAGES

Request by the United States for Arbitration under Article 21.3(c) of the DSU

 The following communication, dated 22 June 2006, from the delegation of the United States
to the Chairman of the Dispute Settlement Body, is circulated at the request of that delegation.

 On 24 March 2006, the Dispute Settlement Body ("DSB") adopted the Appellate Body report
and the panel report (as modified by the Appellate Body report) in the dispute ( and ). Discussions between the
United States and Mexico have so far not allowed the parties to reach an agreement on the reasonable
period of time for Mexico to comply with the r ecommendations and rulings of the DSB. In the
absence of such an agreement, the United States requests that the reasona ble period of time be
determined through binding arbitration pursuant to Article 21.3(c) of the Understanding on Rules and
Procedures Governing the Settlement of Disputes ("DSU").

The United States will enter in consultations with Mexico with a view to reaching agreement
on the arbitrator within the time period mentioned in footnote 12 of the DSU.
CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Joint Communication from China and the United States
Date: 16 July 2004
Document codes: WT/DS309/7; WT/DS309/1; G/L/675/Add.1; S/L/160
Complainant: EU
Respondent: U.S.
Third parties: Australia, Brazil, Canada, Japan, Switzerland
Dispute stage: Panel
Agreements cited: Art. 9.1  Intellectual Property (TRIPS)

CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Joint Communication from China and the United States

 The following communication, dated 14 July 2004, from the delegations of China and the
United States to the Chairperson of the Dispute Settle ment Body, is circulated at the request of those
delegations.

 The Governments of the People's Republic of China and the United States of America wish to
notify the Dispute Settlement Body ("DSB") that we have reached an agreement with respect to the
matter raised by the United States in document ( ) dated 23 March 2004.

 Please find attached the text of the agreement, in the form of a memorandum of
understanding. We would ask you to circulate this notification and attachment to the relevant
Councils and Committees, as well as to the DSB.

Memorandum of Understanding Between China and the United States
Regarding China's Value-Added Tax on Integrated Circuits

 Whereas the United States requested consu ltations with China concerning China's
value-added tax ("VAT") on integrated circuits (" ICs") at the ("WTO") on
18 March 2004 (DS309);

 Whereas China and the United States held c onstructive consultations on 27 April 2004 in
Geneva and bilateral meetings in Washington and Beijing;

 China and the United States have agreed as follows:

 By 1 November 2004, China will amend the measures described in the US consultation
request () to eliminate the availability of VAT refunds to firms producing ICs in China
on their domestic sales. The effective date of th ese amendments will be no later than 1 April 2005.
Until the effective date of these amendments, VAT ref unds will be available only to integrated circuit
enterprises certified under the measures as of 14 July 2004 in respect of products so certified as of
14 July 2004.

 By 1 September 2004, China will issue a notice to revoke the measure described in the US
consultation request (WT/DS309/1) that provides for VAT refunds on ICs designed in China but
manufactured abroad. The effective date of revocation will be no later than 1 October 2004.

 This Memorandum of Understanding will not prej udice the rights and obligations of China or
the United States under the WTO Agreement.

 Done in Geneva, on 14 July 2004, in two c opies in Chinese and English respectively, each
text being equally authentic.

 (signed) (signed)
 For the Government For the Government
 of the People's Republic of China of the United States of America
CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Notification of Mutually Agreed Solution
Date: 6 October 2005
Document codes: WT/DS309/8; G/L/675/Add.2; S/L/160
Complainant: EU
Respondent: U.S.
Third parties: Australia, Brazil, Canada, Japan, Switzerland
Dispute stage: Panel
Agreements cited: Art. 9.1  Intellectual Property (TRIPS)

CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Notification of Mutually Agreed Solution

 The following communication, dated 5 October 2005, from the delegation of China and the
delegation of the United States to the Chairman of the Dispute Settlement Body, is circulated pursuant
to Article 3.6 of the DSU.

 In accordance with Article 3.6 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes , the Governments of the People's Republic of China and the United States of
America wish to notify the Dispute Settlement Bo dy ("DSB") that we have reached a mutually
satisfactory solution to the matter raised by the United States in ( ) dated 18 March 2004.

 As previously notified to the DSB on 14 July 2004, following constructive consultations on
27 April 2004 in Geneva and b ilateral meetings in Washington and Beijing, China and the United
States signed a Memorandum of Understanding ( "MOU") regarding China's value-added tax on
integrated circuits (). At this time, Ch ina and the United States are in agreement that the
terms of the MOU have been successfully implemented.

 Based on these developments, China and the Un ited States have agreed that a mutually
satisfactory solution has been reached to the matter raised by the United States. We would ask you to
circulate this notification to the relevant Councils and Committees, as well as to the DSB.
CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Request to Join Consultations Communication from the European Communities
Date: 30 March 2004
Document codes: WT/DS309/2
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVII  Services (GATS)Art. I, III  GATT 1994

CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Request to Join Consultations

Communication from the European Communities

 The following communication, dated 26 March 2004, from the delegation of the European
Commission to the delegation of China, the delegati on of the United States and to the Chairperson of
the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

 We refer to the communication from the Perm anent Mission of the United States addressed to
the Permanent Mission of China and to the Chairman of the Dispute Settlement Body entitled "" which h as been circulated on 23 March 2004, in accordance
with Article 4.4 of the DSU, as documents , , .

 The communication refers to consultations be ing sought with China pursuant to Articles 1
and 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes ("DSU"),
Article XXII:1 of the General Agreement on Tariffs and Trade 1994 ("GATT 1994") and
Article XXII:1 of the General Agreement on Trade in Services ("GATS") regarding China's
value-added tax on integrated circuits.

 In view of the substantial trade interest of the European Communities in these matters, my
authorities have instructed me to notify you of the desire of the European Communities to be joined in
the consultations between the United States and China pursuant to Article 4.11 of the DSU.

 The European Communities looks forward to receiving your reply to this request.
CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Request to Join Consultations Communication from Japan
Date: 1 April 2004
Document codes: WT/DS309/3
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVII  Services (GATS)Art. I, III  GATT 1994

CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Request to Join Consultations

Communication from Japan

 The following communication, dated 31 March 2004, from the delegation of Japan to the
delegation of China, the delegation of the Unite d States and to the Chairperson of the Dispute
Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

 Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes (DSU), th e Government of Japan hereby notifies the
Government of the People's Republic of China that it desires to be joined in the consultations
requested by the Government of the United States in a communication circulated to WTO Members
on 23 March 2004 (, , ), titled " ", in light of the substantial trade interest of Japan as one of the major beneficiaries of the
multilateral trading system under the WTO, as well as be ing a major exporter of integrated circuits to
China.
CHINA – VALUE ADDED TAX ON INTEGRATED CIRCUITS
Document: Request to Join Consultations Communication from Mexico
Date: 5 April 2004
Document codes: WT/DS309/4
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVII  Services (GATS)Art. I, III  GATT 1994

CHINA – VALUE ADDED TAX ON INTEGRATED CIRCUITS

Request to Join Consultations

Communication from Mexico

 The following communication, dated 1 April 2004, from the delegation of Mexico to the
delegation of China, the delegation of the United States and the Chairperson of the Dispute Settlement
Body, is circulated in accordance with Article 4.11 of the DSU.

 Acting on instructions from the relevant Mexi can Government authorities and pursuant to
Article 4.11 of the Understanding on Rules and Pr ocedures Governing the Settlement of Disputes
(DSU), I wish to notify Mexico's substantial trad e interest in the consultations requested by the
United States in the above case. This request w as circulated to WTO Members on 23 March 2004 as
document

 In view of the above, Mexico hereby notifies its desire to be joined in the above-mentioned
consultations.
CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Request to Join Consultations Communication from the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu
Date: 5 April 2004
Document codes: WT/DS309/5
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVII  Services (GATS)Art. I, III  GATT 1994

CHINA – VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Request to Join Consultations

Communication from the Separate Customs Territory of Taiwan,
Penghu, Kinmen and Matsu

 The following communication, dated 1 April 2004, from the delegation of the Separate
Customs Territory of Taiwan, Penghu, Kinmen and Matsu to the delegation of China, the delegation
of the United States and to the Chairperson of the Dispute Settlement Body, is circulated in
accordance with Article 4.11 of the DSU.

 With reference to the United States' request for consultations regarding the entitlement of
enterprises in the People's Republic of China (China ) to a partial refund of the value-added tax on
integrated circuits (IC), my authorities have inst ructed me to notify the consulting parties and the
Dispute Settlement Body that, pursuant to Article 4. 11 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes (DSU), the Separate Customs Territory of Taiwan, Penghu,
Kinmen and Matsu wishes to join the consultations.

 The United States' request for consultations pur suant to Article 4 of the DSU, Article XXII:1
of the General Agreement on Tariffs and Trade 1994 and Article XXII:1 of the General Agreement on
Trade in Services, was circulated to all Members in document on 23 March 2004.

 The Separate Customs Territory of Taiwan , Penghu, Kinmen and Ma tsu has a substantial
trade interest, as well as a systemic interest, in this matter. According to our customs statistics, we are
one of China's largest suppliers of integrated circ uits. In 2003, China's imports from us reached a
total value of about US$ 1.8 billion. This figure, as a matter of act, has been increasing annually at
the rates of 13.9%, 181.6% and 105.1% for each of th e last three years. Based on substantial trade
interest involved that we would like to notif y our intention to join these consultations under
Article 4.11 of the DSU.

 We should be most grateful if you would kindly inform us, at your earliest convenience, of
the date and venue of the consultation.
CHINA - VALUE-ADDED TAX ON INTEGRATED CIRCUITS
Document: Acceptance by China of the Requests to Join Consultations The European Communities, Japan, Mexico and the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu notified the Dispute Settlement Body (DSB) of their desire to be joined in the consultations requested by the United States, pursuant to Article 4.11 of the DSU. The delegation of China informed the DSB th at it had accepted the requests of the European Communities, Japan and Mexico to join the consultations. CHINE - TAXE SUR LA VALEUR AJOUTÉE FRAPPANT LES CIRCUITS INTÉGRÉS
Date: 28 April 2004
Document codes: WT/DS309/6
Complainant: U.S.
Respondent: China
Dispute stage: Consultation
Agreements cited: Art. XVII  Services (GATS)Art. I, III  GATT 1994

CHINA - VALUE-ADDED TAX ON INTEGRATED CIRCUITS

Acceptance by China of the Requests to Join Consultations

 The European Communities, Japan, Mexico and the Separate Customs Territory of Taiwan,
Penghu, Kinmen and Matsu notified the Dispute Settlement Body (DSB) of their desire to be joined in
the consultations requested by the United States, pursuant to Article 4.11 of the DSU.

 The delegation of China informed the DSB th at it had accepted the requests of the European
Communities, Japan and Mexico to join the consultations.

FRAPPANT LES CIRCUITS INTÉGRÉS

Taiwan, Penghu, Kinmen et Matsu ont fait savoir à l'Organe de règlement des différends (ORD) qu'ils
désiraient être admis à participer aux consultati ons demandées par les État s-Unis, conformément à

A LOS CIRCUITOS INTEGRADOS

Penghu, Kinmen y Matsu notificaron al Órgano de So lución de Diferencias (OSD), de conformidad
Estados Unidos.
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Constitution of the Panel Established at the Request of Indonesia Note by the Secretariat
Date: 2 November 2004
Document codes: WT/DS312/3; WT/DS312/2
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Constitution of the Panel Established at the Request of Indonesia

Note by the Secretariat

1. At its meeting on 27 September 2004, the Di spute Settlement Body established a Panel
pursuant to the request by Indonesia in document WT /DS312/2, in accordance with Article 6 of the
Dispute Settlement Understanding (DSU).
2. At that meeting, the parties to the dispute al so agreed that the Panel should have standard
terms of reference. The terms of reference are, therefore, the following:
"To examine, in the light of the relevant provisions of the covered agreements cited
by Indonesia in document , the matter referred to the DSB by Indonesia
in that document, and to make such fi ndings as will assist the DSB in making the
recommendations or in giving the rulings provided for in those agreements."
3. On 18 October 2004, Indonesia requested the Di rector-General to determine the composition
of the Panel, pursuant to paragraph 7 of Article 8 of the DSU. This paragraph provides:
"If there is no agreement on the panelists within 20 days after the date of the
establishment of a panel, at the request of either party, the Director-General, in
consultation with the Chairman of the DSB and the Chairman of the relevant Council
or Committee, shall determine the com position of the panel by appointing the
panelists whom the Director-General consid ers most appropriate in accordance with
any relevant special or additional rules or procedures of the covered agreement or
covered agreements which are at issue in th e dispute, after consulting with the parties
to the dispute. The Chairman of th e DSB shall inform the Members of the
composition of the panel thus formed no later than 10 days after the date the
Chairman receives such a request."
4. On 25 October 2004, the Director-General accordingly composed the Panel as follows:
Chairman: Mr. Ole Lundby
Members: Ms. Deborah Milstein
 Ms. Leane Naidin
5. Canada, China, the European Communities, Jap an and the United States reserved their third-
party rights.
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Communication from the Chairman of the Panel
Date: 25 April 2005
Document codes: WT/DS312/4
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Communication from the Chairman of the Panel

 The following communication, dated 25 April 2005 , addressed to the Chairman of the Dispute
Settlement Body (DSB), is circulated pursuan t to Article 12.9 of the Dispute Settlement
Understanding (DSU).

 Article 12.8 of the DSU stipulates that the period in which a panel shall conduct its
examination, from the date that the composition and te rms of reference of the panel have been agreed
upon until the date that the final report is issued to the parties, shall, as a general rule, not exceed six
months.

 Article 12.9 of the DSU states that when a pane l considers that it cannot issue its report within
six months, it shall inform the DSB in writing of the reasons for the delay, together with an estimate
of the period within which it will issue its report.

 The Panel on
(DS312) was established by the DSB on 27 September 2004 and composed on 25 October 2004.

 It will not, however, be possible for the Panel to complete its work in six months in light of
scheduling conflicts.

 The Panel expects to complete its work in July 2005.
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Agreement under Article 21.3(b) of the DSU
Date: 14 February 2006
Document codes: WT/DS312/6
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Agreement under Article 21.3(b) of the DSU

 The following communication, dated 10 February 2006, from the delegation of Korea and the
delegation of Indonesia to the Chairman of the Disp ute Settlement Body, is circulated in accordance
with Article 21.3(b) of the DSU.

 The Representatives of the Republic of Korea and the Republic of Indonesia wish to inform
you that, following discussions held under Article 21.3(b) of the Understanding on Rules and
Procedures Governing the Settlement of Disputes, we have mutually agreed that the reasonable period
of time for the Republic of Korea to implement th e recommendations and rulings of the DSB in the
dispute " (WT/DS312) "
shall be eight months, expiring on 28 July 2006.

 We request that you circulate this notifica tion to the Members of the Dispute Settlement
Body.

 For the Republic of Korea For the Republic of Indonesia

 (signed) (signed
 Choi Hyuck Gusmardi Bustami
 Ambassador Ambassador
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Recourse to Article 21.5 of the DSU by Indonesia Constitution of the Panel Note by the Secretariat
Date: 6 February 2007
Document codes: WT/DS312/10; WT/DS312/9.; WT/DS312/9
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Recourse to Article 21.5 of the DSU by Indonesia

Constitution of the Panel

Note by the Secretariat

1. At its meeting on 23 January 2007, the Disput e Settlement Body (DSB) referred this dispute,
if possible, to the original Panel in accordan ce with Article 21.5 of the Dispute Settlement
Understanding (DSU) to examine the matter re ferred to the DSB by Indonesia in document

2. The Panel's terms of reference are the following:
"To examine, in the light of the relevant provisions of the covered agreements cited
by Indonesia in document , the matter referred to the DSB by Indonesia
in that document, and to make such fi ndings as will assist the DSB in making the
recommendations or in giving the rulings provided for in those agreements."
3. On 5 February 2007, the Panel was composed as follows:
Chairman: Mr. Ole Lundby
 Members: Ms Deborah Milstein
Ms Leane Naidin
4. China, the European Communities, Japan, Ch inese Taipei and the United States, have
reserved their rights to participate in the Panel proceedings as third parties.
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Recourse to Article 21.5 of the DSU by Indonesia Communication from the Chairman of the Panel
Date: 3 April 2007
Document codes: WT/DS312/11
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Recourse to Article 21.5 of the DSU by Indonesia

Communication from the Chairman of the Panel

 The following communication, dated 2 April 2007, addressed to the Chairman of the Dispute
Settlement Body (DSB), is circulated pursuan t to Article 21.5 of the Dispute Settlement
Understanding (DSU).

 Article 21.5 of the DSU stipulates that a panel considering the existence or consistency with a
covered agreement of measures taken to comply with the recommendations and rulings of the DSB
shall circulate its report within 90 days after the date of referral of the matter to it.

 Article 21.5 of the DSU further states that wh en a panel considers that it cannot provide its
report within this time frame, it shall inform the DS B in writing of the reasons for the delay together
with an estimate of the period within which it will submit its report.

 The matter -
Recourse to Article 21.5 of the DSU by Indonesia - was referred to the original Panel by the DSB on
23 January 2007, with the formalities in composing the Panel being completed on 5 February 2007.

 It will not be possible for the Panel to comp lete its work in 90 days due to scheduling
conflicts.

 The Panel expects to complete its work in June 2007.
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Panel Report Action by the Dispute Settlement Body
Date: 2 December 2005
Document codes: WT/DS312/5; WT/DS312/R
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Panel Report

Action by the Dispute Settlement Body

 At its meeting on 28 November 2005, the Dis pute Settlement Body adopted the Panel report
on ().

CERTAINS PAPIERS EN PROVENANCE D'INDONÉSIE

Rapport du Groupe spécial

provenance d'Indonésie ().

DE DETERMINADO PAPEL PROCEDENTES DE INDONESIA

Informe del Grupo Especial

Actuación del Órgano de Solución de Diferencias

 En su reunión de 28 de noviembre de 2005, el Órgano de Solución de Diferencias adoptó el
importaciones de determinado papel procedentes de Indonesia ().
KOREA – ANTI-DUMPING DUTIES ON IMPORTS OF CERTAIN PAPER FROM INDONESIA
Document: Panel Report pursuant to Article 21.5 of the DSU Action by the Dispute Settlement Body
Date: 24 October 2007
Document codes: WT/DS312/12; WT/DS312/RW
Complainant: Indonesia
Respondent: South Korea
Third parties: Canada, China, EU, Japan, U.S., Taiwan
Dispute stage: Panel
Agreements cited: Art. 5.4, 2.6, 3.1, 4.1, 5.2, 5.3, 5.7, 12.1.1, 6.5, 6.7, Annex I, Annex II, 6.8, 12.2, 2.1, 2.2, 2.4, 5.8, 9.3, 3.2, 3.4, 3.5, 3.7, 6.1, 6.4, 6.9  Anti-dumpingArt. VI:1, VI:2(a), VI:2(b), VI:6  GATT 1994

KOREA – ANTI-DUMPING DUTIES ON IMPORTS
OF CERTAIN PAPER FROM INDONESIA

Panel Report pursuant to Article 21.5 of the DSU

Action by the Dispute Settlement Body

 At its meeting on 22 October 2007, the Disput e Settlement Body adopted the Panel report on
 – Recourse to Article 21.5
of the DSU by Indonesia ().

DE CERTAINS PAPIERS EN PROVENANCE D'INDONÉSIE

Rapport du Groupe spécial au titre de l'article 21:5 du Mémorandum

Groupe spécial intitulé Corée – Droits antidumping sur les importations de certains papiers en
provenance d'Indonésie – Recours de l'Indonésie à l'article 21:5 du Mémorandum d'accord sur le
règlement des différends ().

DE DETERMINADO PAPEL PROCEDENTE DE INDONESIA

del artículo 21 del ESD

Actuación del Órgano de Solución de Diferencias

 En su reunión de 22 de octubre de 2007, el Órgano de Solución de Diferencias adoptó el
de determinado papel procedente de Indonesia - Recurso de Indonesia al párrafo 5 del artículo 21 del
ESD ().
EUROPEAN COMMUNITIES – SELECTED CUSTOMS MATTERS
Document: Request to Join Consultations Communication from Australia
Date: 8 October 2004
Document codes: WT/DS315/2
Complainant: U.S.
Respondent: EU
Third parties: Argentina, Australia, Brazil, China, Taiwan, Hong Kong, India, Japan, South Korea
Dispute stage: Appellate Body
Agreements cited: Art. X:3, X:1  GATT 1994

EUROPEAN COMMUNITIES – SELECTED CUSTOMS MATTERS

Request to Join Consultations

Communication from Australia

 The following communication, dated 6 October 2004, from the delegation of Australia to the
delegation of the European Communities, the delega tion of the United States and to the Chairperson
of the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

 I refer to the "Request for Consultations by the United States" regarding selected customs
matters in the European Communities, made on 21 Se ptember 2004, pursuant to Articles 1 and 4 of
the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) and
Article XXII:1 of the General Agreement on Tariffs and Trade 1994 , which was circulated to
Members on 27 September 2004 ( refers).

 The European Communities is a significant expor t market for Australia. As such, Australia
has a substantial trade interest in the consultations requested by the United States. Australia hereby
notifies, pursuant to paragraph 11 of Article 4 of the DSU, its desire to be joined in the consultations
between the United States and the European Communities.

 Australia looks forward to receiving your reply to this request.
EUROPEAN COMMUNITIES – SELECTED CUSTOMS MATTERS
Document: Request to Join Consultations Communication from Japan
Date: 8 October 2004
Document codes: WT/DS315/3
Complainant: U.S.
Respondent: EU
Third parties: Argentina, Australia, Brazil, China, Taiwan, Hong Kong, India, Japan, South Korea
Dispute stage: Appellate Body
Agreements cited: Art. X:3, X:1  GATT 1994

EUROPEAN COMMUNITIES – SELECTED CUSTOMS MATTERS

Request to Join Consultations

Communication from Japan

 The following communication, dated 6 October 2004, from the delegation of Japan to the
delegation of the European Communities, the delega tion of the United States and to the Chairperson
of the Dispute Settlement Body, is circulated in accordance with Article 4.11 of the DSU.

 Pursuant to paragraph 11 of Article 4 of the Understanding on Rules and Procedures
Governing the Settlement of Disputes (DSU), the G overnment of Japan hereby notifies the European
Communities that it desires to be joined in the co nsultations requested by the Government of the
United States in a communication circulated to WTO Members on 27 September 2004 (,
), titled "", in light of the substantial trade
interest of Japan as one of the major beneficiarie s of the multilateral trading system under the WTO,
as well as being a major exporter to the European Communities.