JAPAN - TAXES ON ALCOHOLIC BEVERAGES - Request for the Establishment of a Panel by Canada

JAPAN - TAXES ON ALCOHOLIC BEVERAGES

 

                                Request for the Establishment of a Panel by Canada

 

        The following communication, dated 14 September 1995, from the Permanent Mission of Canada to the Chairman of the Dispute Settlement Body is circulated at the request of that delegation.

 

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        On 7 July 1995 the Government of Canada requested consultations with the Government of Japan concerning tax rates levied pursuant to the Japanese Liquor Tax Law on certain domestic and imported alcoholic beverages.  In accordance with Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), that request was circulated to members of the World Trade Organization on 17 July 1995 (WT/DS10/1).

 

        The Government of Canada requested consultations with a view to gaining the full benefit of the conditions of competition that the Japanese Liquor Tax Law nullifies and impairs by imposing higher rates of taxation on imported alcoholic beverages including whiskies, brandies, other distilled alcoholic beverages and liqueurs than on Japanese shochu.  The products concerned fall within HS 2208.30 ("whiskies"), HS 2208.40 (""rum and tafia"), HS 2208.90 ("other" including fruit brandies, vodka, ouzo, korn, cream liqueurs and "classic" liqueurs).