二、歐盟做法與WTO 的相關(guān)規(guī)定

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歐盟法律中涉及非市場(chǎng)經(jīng)濟(jì)國(guó)家單獨(dú)稅率問(wèn)題的條款為?384/96??規(guī)則第?9.5??條：“An anti-dumping duty shall be imposed in the appropriate amounts in each case, on a non-discriminatory basis on imports of a product from all sources found to be dumped and causing injury, except as to imports from those sources from which undertakings under the terms of this Regulation have been accepted. The Regulation imposing the duty shall specify the duty for each supplier or, if that is impracticable, and in general where Article 2(7)(a) applies, the supplying country concerned.”其中第 2(7)(a)即為非市場(chǎng)經(jīng)濟(jì)國(guó)家的規(guī)定。

歐盟的此條規(guī)定與WTO 反傾銷(xiāo)協(xié)議第 9.2 條非常相似。WTO 反傾銷(xiāo)協(xié)議第 9.2 條規(guī)定：

“When an anti-dumping duty is imposed in respect of any product, such anti-dumping duty shall be collected in the appropriate amounts in each case, on a non-discriminatory basis on imports of such product from all sources found to be dumped and causing injury, except as to imports from those sources from which price undertakings under the terms of this Agreement have been accepted. The authorities shall name the supplier or suppliers of the product concerned. If,?however, several suppliers from the same country are involved, and it is impracticable to?name all these suppliers, the authorities may name the supplying country concerned.?If several suppliers from more than one country are involved, the authorities may name either all the suppliers involved, or, if this is impracticable, all the supplying countries involved.”

歐盟條文與 WTO 反傾銷(xiāo)協(xié)議條文的區(qū)別為，WTO 反傾銷(xiāo)協(xié)議中只允許當(dāng)一個(gè)國(guó)家的

出口企業(yè)眾多，列出全部出口企業(yè)的名單不現(xiàn)實(shí)的時(shí)候，可以只列出出口國(guó)的名字。（If, however, several suppliers from the same country are involved, and it is impracticable??to name all?these?suppliers, the?authorities?may name?the?supplying country?concerned.）即只有滿(mǎn)足“列出全部出口企業(yè)的名單不現(xiàn)實(shí)”這個(gè)條件之后，才可以不列出每一個(gè)出口企業(yè)的名單。而WTO?反傾銷(xiāo)協(xié)議?9.2?條中沒(méi)有規(guī)定什么構(gòu)成“impracticable”。歐盟則在其法律中加入了“涉及非市場(chǎng)經(jīng)濟(jì)國(guó)家的情況”這個(gè)條件，或者說(shuō)歐盟法律將“impracticable”解釋為在非市場(chǎng)經(jīng)濟(jì)國(guó)家情況下，列出每一出口企業(yè)的名單是不現(xiàn)實(shí)的。

歐盟將“impracticable”解釋為是非市場(chǎng)經(jīng)濟(jì)國(guó)家的情況，是否符合?WTO 的規(guī)定呢？ 這將涉及如何認(rèn)定“impracticable”的問(wèn)題。WTO?反傾銷(xiāo)協(xié)議第?6.10?條有關(guān)于“impracticable” 的規(guī)定：“The?authorities?shall,?as?a??rule,??determine?an?individual??margin?of?dumping?for?each known exporter ?or ?producer ?concerned of the product ?under?investigation.?In cases where the number of exporters, producers, importers or types ?of products involved is so large as to make such a determination impracticable, the authorities may limit their examination either to a reasonable number of interested parties or products by using samples which are statistically valid ?on the basis of information available to the authorities at the time of the selection, or to the largest percentage of the volume of the exports from the country in question which can reasonably?be?investigated.”從此條文中可以看出，出口商數(shù)量眾多，可以認(rèn)定為為每一個(gè)出口商計(jì)算傾銷(xiāo)幅度是“impracticable”。

美國(guó)?Merriam-Webster?詞典中關(guān)于“impracticable”的解釋為：“1:?IMPASSABLE:?incapable of being passed, traveled, crossed, or surmounted. 2: not practicable: incapable of being performed or?accomplished?by?the?means?employed?or?at?command.”其中第二個(gè)解釋更適合本條款：“根據(jù)要求或者采用某種方法不能進(jìn)行或者不能完成”因此，根據(jù)詞典的解釋“impracticable” 應(yīng)當(dāng)理解為是：“操作上不可能，或者無(wú)法進(jìn)行”。

歐盟法律規(guī)定的在非市場(chǎng)經(jīng)濟(jì)國(guó)家情況下，列出每一出口商的名字，或者為每一出口商計(jì)算單獨(dú)的傾銷(xiāo)幅度，能否構(gòu)成 WTO 法律意義下的“impracticable”呢？按照歐盟的立法原意，不能為非市場(chǎng)經(jīng)濟(jì)國(guó)家的出口企業(yè)確定單獨(dú)的傾銷(xiāo)幅度，是擔(dān)心非市場(chǎng)經(jīng)濟(jì)國(guó)家的出口企業(yè)全部為國(guó)家壟斷，如果為每一出口企業(yè)確定不同的傾銷(xiāo)幅度，可能會(huì)導(dǎo)致規(guī)避。這種理由并不是操作上是否可能或者是否無(wú)法進(jìn)行的問(wèn)題，而是是否合理或者是否公平的問(wèn)題。

筆者認(rèn)為，認(rèn)定在非市場(chǎng)經(jīng)濟(jì)國(guó)家情況下，列出每一出口商的名字，或者為每一出口商計(jì)算單獨(dú)的傾銷(xiāo)幅度，能否構(gòu)成?WTO?法律意義下的“impracticable”，只能依據(jù)?WTO?法律條文來(lái)認(rèn)定，不能由各成員隨意解釋。特別是涉及非市場(chǎng)經(jīng)濟(jì)國(guó)家問(wèn)題時(shí)，只能依據(jù) WTO 法律條文和中國(guó)入世法律文件中的相關(guān)法律條文進(jìn)行認(rèn)定。WTO 反傾銷(xiāo)協(xié)議第6.10 條僅說(shuō)明出口商數(shù)量眾多可以構(gòu)成“impracticable”。GATT?1947?第?6?條及其注釋和補(bǔ)充規(guī)定，以及中國(guó)入世法律文件中關(guān)于中國(guó)非市場(chǎng)經(jīng)濟(jì)問(wèn)題的規(guī)定均只涉及如何認(rèn)定正常價(jià)值，沒(méi)有涉及如何認(rèn)定出口價(jià)格，也沒(méi)有關(guān)于什么情況構(gòu)成“impracticable”的認(rèn)定。

另外，歐盟法律援引的WTO 反傾銷(xiāo)協(xié)議第 9.2 條，是自第一個(gè)反傾銷(xiāo)協(xié)議——肯尼迪回合反傾銷(xiāo)協(xié)議——以及其后的東京回合反傾銷(xiāo)協(xié)議延續(xù)下來(lái)的，基本沒(méi)有變化?？夏岬匣睾戏磧A銷(xiāo)協(xié)議第8?條（b）規(guī)定：“When?an?anti-dumping?duty?is?imposed?in?respect?of?any?product, such anti-dumping duty shall be levied, in the appropriate amounts in each case, on a non-discriminatory basis on imports of such product from all sources found to be dumped and causing injury. The authorities shall name the supplier or suppliers of the product concerned. If, however, several suppliers from the same country are involved, and it is impracticable to name all these suppliers, the authorities may name the supplying country concerned. If several suppliers from more than one country are involved, the authorities may name either all the suppliers involved, or, if this is impracticable, all the supplying countries involved.”東京回合反傾銷(xiāo)協(xié)議的規(guī)定與此基本相同?？夏岬匣睾虾蜄|京回合反傾銷(xiāo)協(xié)議中都沒(méi)有關(guān)于抽樣的規(guī)定，因此此條的目的，應(yīng)該是指出口企業(yè)數(shù)量眾多，列出每一出口企業(yè)名單不現(xiàn)實(shí)（也就是WTO 反傾銷(xiāo)協(xié)議中需要進(jìn)行抽樣的情況），調(diào)查機(jī)關(guān)可以只列出出口國(guó)。在烏拉圭回合中增加了關(guān)于抽樣的規(guī)定，也保留了此條文。從談判歷史上看，此條似與非市場(chǎng)經(jīng)濟(jì)問(wèn)題無(wú)關(guān)。