本文分析了澳大利亞政府在國(guó)際法律法規(guī)的規(guī)定下（主要為世貿(mào)組織協(xié)定以及澳大利亞國(guó)內(nèi)法）可采用的進(jìn)出口管制措施。作為一個(gè)主權(quán)國(guó)家，澳大利亞決定貨物進(jìn)出口的種類以及方式以保護(hù)其國(guó)家和公共利益，但此類進(jìn)出口管制也可能被用來(lái)限制貿(mào)易，從而保護(hù)澳大利亞國(guó)內(nèi)工業(yè)，而相關(guān)國(guó)際法律法規(guī)則在一定程度上限制了澳大利亞政府的相關(guān)權(quán)利。

This essay provides an analysis of import and export restrictions available to Australian government under related international conventions, mainly the WTO agreements, and Australian laws. As a sovereign state, it is the right of Australia to determine which and how goods can cross its board in order to protect its national and public interest. But such import and export controls could also be used to restrict trade and protect Australian domestic industry. Therefore the aim of these international conventions is to regulate the regulator, namely the Australian government.

進(jìn)入澳大利亞前，進(jìn)口貨物需經(jīng)過(guò)識(shí)別、分類和估價(jià)3個(gè)程序。該程序的目的是為了確定該等貨品是否獲準(zhǔn)進(jìn)口，以及根據(jù)相關(guān)規(guī)則對(duì)此類貨物按照正確的稅率征收關(guān)稅。澳大利亞海關(guān)總署（“海關(guān)”）是負(fù)責(zé)進(jìn)口管制的主要政府機(jī)構(gòu)。《1901年海關(guān)法（聯(lián)邦）》《1901年海關(guān)條例（聯(lián)邦）》和《1995年海關(guān)關(guān)稅法（聯(lián)邦）》是澳大利亞與進(jìn)口最為相關(guān)的3部法律。

Before enter into Australia, imported goods should go through the following 3 procedures, namely identification, classification and valuation. The objective of such procedures is to (1) find out whether such goods are allowed to be imported or not and (2) impose a correct tariff/duty on such goods according to related rules. Australian Customs Service (“Customs”) is the major government agency in charge of import control. The Customs Act 1901 (Cth), Customs Regulation 1901 (Cth) and Customs Tariff Act 1995 (Cth) are the 3 most related law regulating importation in Australia.

識(shí)別是指海關(guān)根據(jù)其性質(zhì)、條件、特點(diǎn)和狀態(tài)識(shí)別進(jìn)口貨物的過(guò)程，以往亦曾有法庭曾設(shè)立關(guān)于識(shí)別過(guò)程的標(biāo)準(zhǔn)，即識(shí)別必須客觀而不能基于單方描述。其中的特例是，當(dāng)某商品應(yīng)根據(jù)“用途”來(lái)標(biāo)識(shí)它的時(shí)候，則不能根據(jù)其性質(zhì)來(lái)識(shí)別其性質(zhì)。

Identification refers to process that the Customs identify and recognize the imported goods based on their nature, condition, distinguishing characteristics and state . There is test set up by a tribunal stating that identification must be objective and cannot be based on descriptions . An item should be identified based on the ‘use’ of it when it cannot be identified according to its nature .

分類則受《1995年海關(guān)關(guān)稅法（聯(lián)邦）》規(guī)制，該法實(shí)施了商品名稱及編碼協(xié)調(diào)制度（HS）。HS使用6位數(shù)代碼對(duì)不同的產(chǎn)品進(jìn)行分類。澳大利亞有權(quán)將其擴(kuò)展到10位數(shù)，以便指定類別。當(dāng)出現(xiàn)含糊不清的情況，應(yīng)遵循由6條規(guī)則組成的解釋總規(guī)則（GRI）。

Classification is regulated by Customs Tariff Act 1995 (Cth) which gives effect to effect to the Harmonized Commodity Description and Coding System (HS). HS categories different products by using a six-digit code. Australia is entitled to extend it to 10 digits in order to specify the category. While there is ambiguity, the General Rules for the Interpretation (GRI), which consists of 6 rules, should be followed.

原產(chǎn)地規(guī)則也應(yīng)被考慮在內(nèi)。原產(chǎn)地規(guī)則的目的是確定進(jìn)口貨物的來(lái)源地，以便海關(guān)可以征收正確的關(guān)稅。例如，由于澳大利亞和新西蘭之間的自由貿(mào)易協(xié)定(FTA)，從新西蘭進(jìn)口同種產(chǎn)品的關(guān)稅將低于中國(guó)。

Rule of origin should also be taken into account. The aim of rule of origin is to determinate where the imported goods is from so the Customs could impose the correct tariff. For example, the tariff on products imported from New Zealand would be lower than the one from China because of the free trade agreement (FTA) between Australia and New Zealand.

最后一步是對(duì)商品的估價(jià)。它受《1901年海關(guān)法（聯(lián)邦）》的規(guī)制，該法符合關(guān)貿(mào)總協(xié)定和相關(guān)協(xié)議規(guī)定的原則和規(guī)定。澳大利亞的主要估值方法是基于交易價(jià)值，該方法占全部進(jìn)口貨物的95％。其他方法包括相同的商品估價(jià)、類似的商品估價(jià)以及演繹估值和計(jì)算估值。

The last step is the valuation of goods. It is regulated by Customs Act 1901 (Cth) which is pursuant to the requirements and principles set out by the GATT and related agreements. The primary method of valuation in Australia is based on the transaction value which accounts for 95% of goods imported. Other methods include identical goods valuation, similar goods valuation, deductive valuation and computed valuation.

貿(mào)易救濟(jì)有3種主要類型：反傾銷稅、反補(bǔ)貼稅(CVDS)和保障措施。

There are three major types of trade remedies: antidumping duties, countervailing duties (CVDs) and safeguard measures.

如果一家公司以低于此類產(chǎn)品的“正常價(jià)值”的價(jià)格在外國(guó)銷售其產(chǎn)品，這種行為將構(gòu)成傾銷。通過(guò)對(duì)此類產(chǎn)品征收反傾銷稅，進(jìn)口國(guó)家將可把價(jià)格提高到正常水平。傾銷受關(guān)貿(mào)總協(xié)定第5條以及反傾銷協(xié)議的規(guī)制。征收反傾銷稅，進(jìn)口國(guó)需要確定：(1)其國(guó)內(nèi)市場(chǎng)被傾銷；(2)它正在遭受或有可能遭受實(shí)質(zhì)傷害；(3)這種損害是由傾銷造成的。

If a company sells its product in a foreign country at a price lower than the ‘normal value’ of such product, such conduct would constitute dumping. To impose antidumping duties on such product, the imported country aims to raise the price to a normal level. Dumping is regulated by Article VI of the GATT as well as the Anti-Dumping Agreement. To impose antidumping duties, the importing country needs to establish that: (1) its domestic market is being dumped; (2) it is suffering or has the potential to suffer material injury; and (3) such injury is caused by dumping.

在公司得到政府補(bǔ)貼時(shí)，它就能夠以較低的價(jià)格向國(guó)外市場(chǎng)出售其產(chǎn)品，此時(shí)進(jìn)口國(guó)有權(quán)對(duì)此類產(chǎn)品施加反補(bǔ)貼稅。通過(guò)反補(bǔ)貼稅，進(jìn)口國(guó)可抵消政府補(bǔ)貼帶來(lái)的競(jìng)爭(zhēng)優(yōu)勢(shì)。反補(bǔ)貼稅措施受關(guān)貿(mào)總協(xié)定第6和第16條以及補(bǔ)貼和反補(bǔ)貼措施協(xié)定（ASCM）的規(guī)制，該協(xié)定將補(bǔ)貼分類為不同類型，即：允許使用“綠燈類”措施，禁止使用“紅燈類”措施，并在某些情況下允許使用“黃燈類”措施。

When a company is subsidised by the government therefore be able to sell its product at a lower price to the foreign market, the importing country is entitled to impose CVDs on such product. By imposing CVDs, the importing country aims to counteract the competitive edge due to government subsidies. CVDs are regulated by Articles VI and XVI of the GATT as well as the Agreement on Subsidies and Countervailing Measures (ASCM). The ASCM categorises subsidises into different types. While green light category is permitted and red light category is prohibited, the yellow light category is allowed under certain circumstances.

海關(guān)是負(fù)責(zé)進(jìn)行反傾銷和反補(bǔ)貼稅調(diào)查的政府機(jī)構(gòu)。受影響的國(guó)內(nèi)行業(yè)應(yīng)首先提交一份詳細(xì)說(shuō)明相關(guān)信息的申請(qǐng)，然后海關(guān)的工作是進(jìn)行進(jìn)一步的調(diào)查,并決定是否施加此類關(guān)稅。

The Customs is in charge of conducting antidumping and CVD investigations. The affected domestic industry should first file an application detailing related information. Then it is the Customs’ job to conduct further investigation and decide whether to impose such duties.

當(dāng)有以下情況時(shí)，進(jìn)口國(guó)有權(quán)采取保障措施：（1）某些產(chǎn)品的進(jìn)口突然和不可預(yù)見(jiàn)的增加；（2）此類增加將會(huì)或可能對(duì)國(guó)內(nèi)生產(chǎn)者造成嚴(yán)重傷害；（3）進(jìn)口和損害增加之間存在因果關(guān)系。在此情況下，進(jìn)口國(guó)可以暫時(shí)使用關(guān)稅或其他非關(guān)稅壁壘來(lái)保護(hù)其國(guó)內(nèi)產(chǎn)業(yè)。保障措施受關(guān)貿(mào)總協(xié)定第19條以及保障措施協(xié)定的規(guī)制。

When there is: (1) a sudden and unforeseeable increase of import of certain product; (2) such increase will or has the potential to cause serious injury to domestic producers; and (3) there is a causal like between the increased import and injury, the importing country is entitle to use safeguard measures. To impose safeguard measure, a country should establish that the 3 conditions above exist. If that is the case, the importing country can use tariff or other non-tariff barriers temporarily to protect its domestic industry. They are regulated by Article XIX of the GATT as well as the Agreement on Safeguard Measures.

保障行為的調(diào)查由財(cái)務(wù)部下設(shè)的澳大利亞生產(chǎn)力委員會(huì)進(jìn)行。

Safeguards investigation is conducted by the Treasurer referencing to the Productivity Commission in Australia.

與關(guān)稅相比，非關(guān)稅壁壘更加無(wú)形。因此，有越來(lái)越多的國(guó)家使用非關(guān)稅壁壘來(lái)掩蓋其貿(mào)易限制性活動(dòng)。非關(guān)稅壁壘包括配額、許可證、自愿出口限制和標(biāo)準(zhǔn)。誠(chéng)然，主權(quán)國(guó)家有自己的權(quán)利保護(hù)自己的安全以及執(zhí)行他們自己的法律，但相關(guān)措施亦應(yīng)按照世貿(mào)組織的協(xié)定進(jìn)行，而不能存在任意性或歧視性。世貿(mào)組織協(xié)定的目的亦在于約束監(jiān)管機(jī)構(gòu)。

Comparing to tariff, NTBs are more invisible therefore more and more countries refer to use NTBs to hide their trade-restrictive activities. Examples of NTBs are quotas, licenses, voluntary export restraint and standards. It is true that sovereign countries have their own rights to protect their own safety as well as enforce their own laws. However, such conducts should be pursuant to the WTO agreements and cannot be done in an arbitrary or discriminatory way. The aim is to regulate the regulator, namely the governments.

關(guān)貿(mào)總協(xié)定第20條規(guī)定了一般性例外，表明世貿(mào)組織成員有權(quán)采取必要措施保護(hù)其公共利益、人類和動(dòng)物的生命以及貴金屬等。因此，一個(gè)國(guó)家有權(quán)限制貿(mào)易，以保護(hù)其公共利益。此外，根據(jù)關(guān)貿(mào)總協(xié)定第21條，國(guó)家安全可以成為限制貿(mào)易的基礎(chǔ)。

Article XX of the GATT sets up the general exceptions stating that WTO members are entitled to take necessary measure to protect their public morals, human and animal life, precious metals and so on. Therefore a country is entitled restrict trade in order to protect their public interest. Also, national security could be the ground for restricting trade according to Article XXI.

法規(guī)或標(biāo)準(zhǔn)也可能成為貿(mào)易限制的方式。各國(guó)有權(quán)根據(jù)其經(jīng)濟(jì)發(fā)展和自身需求，建立和執(zhí)行對(duì)自己產(chǎn)品的監(jiān)管和標(biāo)準(zhǔn)制度。但是，當(dāng)這些規(guī)定被任意和有區(qū)別地設(shè)定時(shí)，它們可能成為保護(hù)本國(guó)生產(chǎn)者的工具。例如，如果澳大利亞頒布一項(xiàng)新法律，規(guī)定所有進(jìn)口蘋(píng)果應(yīng)儲(chǔ)存在4℃容器中并經(jīng)過(guò)多次植物檢疫，這將增加進(jìn)口蘋(píng)果的成本和價(jià)格。結(jié)果是出口商不再愿意或無(wú)法將蘋(píng)果出口到澳大利亞市場(chǎng)，澳大利亞市場(chǎng)將由國(guó)內(nèi)生產(chǎn)的蘋(píng)果主導(dǎo)，并變得缺乏競(jìng)爭(zhēng)力。因此，為了防止法規(guī)和標(biāo)準(zhǔn)成為限制貿(mào)易的方式，應(yīng)對(duì)其進(jìn)行監(jiān)管。

Regulations or standards could also become trade restrictive. Countries are entitled to set up and enforce their own regulation and standard of products based on their economic development and their own needs. However, when such regulations are set arbitrarily and discriminatorily, they could become a tool for protecting its own producers. For example, if Australia impose a new law stating that all imported apples should be stored in 4℃ containers and go through several phytosanitary processes, it will increase the cost and price of imported apples. The result would be that exporters would not be willing or able to export apples to Australian market any more. The Australian market would be dominated by domestic produced apples and become uncompetitive. Therefore regulations and standards should be regulated should they can be prevented from being trade-restrictive.

技術(shù)法規(guī)、標(biāo)準(zhǔn)和標(biāo)簽的要求由WTO技術(shù)性貿(mào)易壁壘協(xié)議（TBT協(xié)議）規(guī)定，其中第2條第（1）款要求無(wú)論產(chǎn)品在何處生產(chǎn)，國(guó)家均應(yīng)對(duì)所有產(chǎn)品平等對(duì)待。因此，最受歡迎的國(guó)民（MFN）和國(guó)民待遇（NT）原則均應(yīng)適用。這些法規(guī)和標(biāo)準(zhǔn)也應(yīng)該是必要的，而不應(yīng)成為貿(mào)易的障礙（第2條第2款），并且相關(guān)措施必須協(xié)調(diào)、平等、公認(rèn)以及透明。

Technical regulations, standards and labeling requirements are regulated by the WTO agreements on Technical Barriers to Trade (TBT Agreement). Article 2(1) requires that equal treatments should be imposed on all products, regardless of where it was produced. Therefore most-favorite national (MFN) and National treatment (NT) principles both apply. These regulations and standards should also be necessary and should not become obstacles to trade (Article 2(2)). The TBT Agreement also requires harmonization, equivalence and mutual recognition and transparency.

衛(wèi)生和植物檢疫措施受WTO“實(shí)施衛(wèi)生和植物檢疫措施協(xié)定”（SPS協(xié)定）的管制。雖然承認(rèn)WTO成員有權(quán)保護(hù)其公共健康，但其第2條第2款規(guī)定所有SPS措施應(yīng)基于充分的科學(xué)證據(jù)。與TBT措施類似，SPS措施也需要基于MFN和NT原則。此外，第5（1）條要求SPS措施應(yīng)基于風(fēng)險(xiǎn)評(píng)估。

Sanitary and phytosanitary measures are regulated by the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement). While recognising WTO members have the rights to protect their public health, Article 2(2) states that all SPS measures should be based on sufficient scientific evidence. Similar as TBT measures, SPS measures also needs to be based on MFN and NT principles. Additionally, Article 5(1) requires that SPS measures should be based on risk assessments.

出口管制在海關(guān)以及澳大利亞其他政府機(jī)構(gòu)的協(xié)助下管理。澳大利亞主要通過(guò)發(fā)放出口許可執(zhí)照或證書(shū)來(lái)控制出口，這意味著出口主要通過(guò)限制而不是全面禁止來(lái)控制。

Export control is managed by the Customs with the assistance of other government agencies in Australia. Australia controls export mainly by granting export license or certificate which means that export is controlled mainly through restriction rather than comprehensive prohibition.

作為WTO成員，澳大利亞需要基于世貿(mào)組織的要求控制出口。首先，它應(yīng)該根據(jù)MFN和NT原則以非歧視的方式進(jìn)行。它應(yīng)該只是以關(guān)稅、稅收或其他費(fèi)用的形式出現(xiàn)（第11條）。第20條和第21條規(guī)定澳大利亞有權(quán)控制出口，以保護(hù)國(guó)家安全、公共衛(wèi)生、公共道德等。在糧食短缺的情況下，也允許出口管制。

As a WTO member, Australia needs to control export based to WTO requirements. Firstly, it should be done in a non-discriminatorily way according to the MFN and NT principles. It should only be in the form of duties, taxes or other charges (Article XI). Article XX and XXI entitle Australia to control exportation to protect national security, public health, public morals, and so on. Export control is also permitted in the case of food shortages.

受出口管制的最常見(jiàn)項(xiàng)目是武器和相關(guān)技術(shù)，特別是大規(guī)模毀滅性武器（WMD）。武器和其他相關(guān)技術(shù)的擴(kuò)散將對(duì)世界和平構(gòu)成重大威脅。澳大利亞有義務(wù)根據(jù)聯(lián)合國(guó)安理會(huì)決議和各種國(guó)際公約的規(guī)定，控制、限制和監(jiān)測(cè)武器和相關(guān)技術(shù)的轉(zhuǎn)讓，如金伯利進(jìn)程、核供應(yīng)國(guó)組織和澳大利亞組織。

The most common items subject to export control are weapons and related technologies, especially weapons of mass destruction (WMD). The proliferation of weapons and other items would be significant threat to world peace. Australia is obligated to control, limit and monitor the transfer of weapons under the UN Security Council Resolutions and various international conventions such as the Kimberly Process, the Nuclear Suppliers Group and the Australia Group.

其他物品的出口，如危險(xiǎn)廢物、持久性有機(jī)污染物、某些危險(xiǎn)化學(xué)品和殺蟲(chóng)劑、瀕危物種、消耗臭氧物質(zhì)、藥物、文化遺產(chǎn)，根據(jù)各種國(guó)際公約承擔(dān)的義務(wù)，在澳大利亞也會(huì)受到控制和限制。

The export of other items such as hazardous waste, persistent organic pollutants, certain hazardous chemicals and pesticides, endangered species, ozone-depleting substances, medicines, and cultural heritage goods would be also controlled and limited in Australia due to its obligation under various international conventions.

顯而易見(jiàn)的是，如果一家公司只出口日用產(chǎn)品和服裝，其出口能力不太可能受到出口管制的影響；另一方面，如果一家公司的主要業(yè)務(wù)是向阿富汗出口大規(guī)模殺傷性武器，則將被禁止。因此，公司的出口能力會(huì)受到出口管制的影響，應(yīng)該取決于公司出口的是什么。它在出口未受控制的物品時(shí)，不會(huì)受到影響；當(dāng)出口的物品受出口管制時(shí)，則將會(huì)受到影響。

It is obvious that if a company merely exports daily-used products and clothing, its export ability is unlikely to be affected by export control. On the other hand, if a company’s major business is to export WMD to Afghanistan, it would be prohibited to do so. Therefore how a company’s ability to export would be affected by export control should depend on what the company is exporting. It will not be affected when it is exporting un-controlled items and certainly will be affected when the item exported is subject to export control.

澳大利亞采用的出口管制辦法不是為了限制貿(mào)易本身，而是旨在通過(guò)授予許可證或相關(guān)證書(shū)加強(qiáng)透明度。假設(shè)一家澳大利亞制藥公司正在出口藥品，因藥品不被禁止出口但需要許可證，所以出口前該公司需申請(qǐng)?jiān)S可證。但因?yàn)樯暾?qǐng)過(guò)程耗時(shí)且成本高昂，這將增加此類產(chǎn)品的成本，而該公司在生產(chǎn)藥物之前不會(huì)獲得許可證。如果許可證申請(qǐng)被拒絕并且無(wú)法出口此類藥物，則公司將面臨巨大損失。當(dāng)海關(guān)（與其他政府機(jī)構(gòu)一同）有權(quán)決定是否可以通過(guò)許可證出口物品時(shí)，一旦出口被禁止，公司將面臨巨大損失的可能。這種監(jiān)管方式會(huì)妨礙國(guó)際貿(mào)易。因此，澳大利亞政府應(yīng)嚴(yán)格按照WTO和其他國(guó)際協(xié)議規(guī)定的義務(wù)控制出口。

The export control approach employed in Australia is not restricting trade per se but to strengthen the visibility and transparency by granting license or certificate. Suppose an Australian pharmaceutical manufacturing company is exporting medicine to foreign markets. Because medicine is not prohibited to export but requires license, it needs to apply for a license before export. But since the application process is time-consuming and likely to be costly, it would increase the cost of such products. And it is also obvious that the company will not receive a license before the medicine is produced. It would cause a huge loss if the license application is rejected and such medicine cannot be exported. When the Customs (together with other government agencies) has the right to decide whether an item can be exported by granting license, companies would face the potential of huge loss once the exportation is prohibited. Such a regulatory approach would hamper international trade. Therefore Australian government should control exportation strictly in accordance with its obligations under WTO and other international agreements.

本文列舉了企業(yè)在澳大利亞進(jìn)行國(guó)際交易時(shí)將面臨的主要障礙。雖然一切都受法律約束，但在做出任何商業(yè)決策之前，企業(yè)必須了解進(jìn)出口商品在澳大利亞受到監(jiān)管的內(nèi)容及方式。在思考澳大利亞國(guó)內(nèi)法的同時(shí)，企業(yè)也應(yīng)該知道該交易將如何在國(guó)際和國(guó)外市場(chǎng)受到監(jiān)管，并在必要時(shí)尋求法律支援。

The main issues would be faced by a business while doing international transactions in Australia are addressed above. While everything is subject to law, it is important for a businessman to know what and how the imported or exported goods are regulated in Australia before making any business decisions. While Australian domestic laws are taken into account, the businessman should also know how the transaction is regulated internationally as well as in the foreign market. Legal assistance should be obtained when it is necessary.

與此同時(shí)，鑒于中澳自由貿(mào)易協(xié)定已于2015年12月20日生效，并在5年內(nèi)將完成降稅的稅目比例提高至95%。對(duì)中國(guó)的貿(mào)易出口商而言，準(zhǔn)確地把握降稅及免稅商品的范圍，并有針對(duì)性地取得如原產(chǎn)地證明等相關(guān)憑證以獲取稅率優(yōu)惠將尤為重要。

Meanwhile, as the China-Australia Free Trade Agreement will come into force at December 12th, 2018, tariff imposed on 95% China’s product will be reduced. It is important for Chinese exporter to understand the scope of tariff-reduced and tariff-free items, then apply for certain certificate, for example Certificate of Origin, to enjoy favourable tariff rates.

（作者：陳明杰）