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· Honduras
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Jump to full article: The American Society of International Law (ASIL), 2005-05-17
Author: Eliza Patterson
Intro: In early April 2005, the WTO Appellate Body (AB) issued a ruling in an appeal of a case brought by Honduras against measures taken by the Dominican Republic in connection with the importation and internal sale of cigarettes.[1] One of the measures was a requirement that a tax stamp be affixed to all cigarettes.
The importance of this case stems from its analysis of Article XX(d) of the GATT 1994. Article XX , entitled "General Exceptions," allows WTO members to take 10 types of measures (listed in subparagraphs a-j) that would otherwise conflict with their WTO obligations, provided that specified conditions are met. Subparagraph (d) covers measures "necessary" to secure compliance with laws or regulations that are themselves consistent with the WTO. The Dominican Republic claimed its tax stamp requirement was covered by Article XX (d) because it was "necessary" to ensure compliance with tax and anti-cigarette smuggling laws.
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