The Applicability Of General Exceptions Of The GATT To Export Tax Commitmiments

March 2012,the United States,Japan and the European Union prosecuted China’s export restrictions on rare earth,tungsten and molybdenum to the WTO Dispute Settlement Body,the case is called China-Rare Earths.March 2014,the panel report was released;August 2014,WTO Appellate Body report was released,declaring Chinese lost.This article will conduct the research to the focus of the controversy over the case of China-Rare Earths--The applicability of general exceptions of the GATT to export tax commitments.This article consists of five parts:The first chapter is the basic situation of the China-Rare Earths.Mainly introduces the prosecution facts,the verdict,the focus of controversy,leads the research object of this article,and studies the influence of the two precedents of "China-Publications and Audiovisual Products " and "China-Raw Materials " on the "Applicability" of the China-Rare Earths.Then,This article analyzes the focus of controversy from three aspects(the second chapter,the third chapter and the fourth chapter),and arrival at a conclusion that "General exceptions of the GATT is applicable to export commitments found to be inconsistent with Paragraph 11.3 of China’s Accession Protocol(The fifth chapter).The second chapter analyzes and discusses the interpretation of "silent text" in Paragraph 11.3 of China’s Accession Protocol(export tax commitments),using the rules of treaty interpretation to explore the correct meaning of "text silence".The third chapter,analyzes and demonstrates from the perspective of the purpose of article XX of the GATT 1994.In the fourth chapter,analyzes and demonstrates from the perspective of the relationship between the terms of China’s Accession Protocol and GATT 1994.Through the analysis and demonstration of the three angles of appeal,we can draw the conclusion that the article XX of the GATT 1994 is applicable to export commitments found to be inconsistent with Paragraph 11.3 of China’s Accession Protocol...