JAPAN - TAXES ON ALCOHOLIC BEVERAGES

                               Constitution of the Panel Established at the Requests of the

                                                  EC, Canada and the United States

Note by the Secretariat

1)     At its meeting on 11 October 1995, the DSB established a single panel pursuant to the requests of the EC (WT/DS8/5), Canada (WT/DS10/5) and the United States (WT/DS11/2 and Corr.1), all of which related to the same matter, in accordance with Article 9 of the DSU (WT/DSB/M/8).

2)     At that DSB meeting, parties agreed that the Panel should have standard terms of reference.  The terms of reference of the Panel are the following:

"To examine, in the light of the relevant provisions of the covered agreements cited by the EC, Canada and US in documents WT/DS8/5, WT/DS10/5, WT/DS11/2 and Corr.1., the matters referred to the DSB by the EC, Canada and the United States in those documents and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in those agreements".