The pass-through principle evolved from countervailing duty cases means that where a producer of a downstream product obtains a subsidized input from an upstream producer at arm's length, the investigating authority cannot presume, but rather must establish whether and to what extent the benefit...

One of the peculiarities of trade integration in the Commonwealth of Independent States (CIS) is that it was launched by non-WTO members. Nevertheless, their wish to integrate into the multilateral trading system induced them to incorporate WTO standards into their RTAs. Another distinctive...

This paper examines GATT Article III :2 on national treatment on internal taxation. The fact that as of 1 January 2008, national treatment violations in the goods sector have been challenged in nearly 29% of the WTO complaints points to the great importance of the national treatment principle in...

The Eurasian Economic Community (EurAsEC) is an international economic organization designed to effectively promote the formation of a customs union and a single economic space among six CIS countries : Belarus, Kazakhstan, Kyrgyzstan, Russia, Tajikistan, and Uzbekistan. Moldova, Ukraine, and...

The nature of international trade has changed dramatically. Today, intermediate goods account for nearly 60% of the world merchandise trade, with the import content of the average export amounting to 40%. Global value chains increase the importance of duty drawback--a common practice of...

Multilateral regulation of free zones is largely based on the International Convention on the Simplification and Harmonization of Customs Procedures as amended (Revised Kyoto Convention) and WTO disciplines. The Revised Kyoto Convention treats free zones as an area with some ‘exterritorial’...