本文分析了澳大利亞政府在國際法律法規的規定下（主要為世貿組織協定以及澳大利亞國內法）可采用的進出口管制措施。作為一個主權國家，澳大利亞決定貨物進出口的種類以及方式以保護其國家和公共利益，但此類進出口管制也可能被用來限制貿易，從而保護澳大利亞國內工業，而相關國際法律法規則在一定程度上限制了澳大利亞政府的相關權利。

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.

進入澳大利亞前，進口貨物需經過識別、分類和估價3個程序。該程序的目的是為了確定該等貨品是否獲準進口，以及根據相關規則對此類貨物按照正確的稅率征收關稅。澳大利亞海關總署（“海關”）是負責進口管制的主要政府機構?！?901年海關法（聯邦）》《1901年海關條例（聯邦）》和《1995年海關關稅法（聯邦）》是澳大利亞與進口最為相關的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.

識別是指海關根據其性質、條件、特點和狀態識別進口貨物的過程，以往亦曾有法庭曾設立關于識別過程的標準，即識別必須客觀而不能基于單方描述。其中的特例是，當某商品應根據“用途”來標識它的時候，則不能根據其性質來識別其性質。

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年海關關稅法（聯邦）》規制，該法實施了商品名稱及編碼協調制度（HS）。HS使用6位數代碼對不同的產品進行分類。澳大利亞有權將其擴展到10位數，以便指定類別。當出現含糊不清的情況，應遵循由6條規則組成的解釋總規則（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.

原產地規則也應被考慮在內。原產地規則的目的是確定進口貨物的來源地，以便海關可以征收正確的關稅。例如，由于澳大利亞和新西蘭之間的自由貿易協定(FTA)，從新西蘭進口同種產品的關稅將低于中國。

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.

最后一步是對商品的估價。它受《1901年海關法（聯邦）》的規制，該法符合關貿總協定和相關協議規定的原則和規定。澳大利亞的主要估值方法是基于交易價值，該方法占全部進口貨物的95％。其他方法包括相同的商品估價、類似的商品估價以及演繹估值和計算估值。

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.

貿易救濟有3種主要類型：反傾銷稅、反補貼稅(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品的“正常價值”的價格在外國銷售其產品，這種行為將構成傾銷。通過對此類產品征收反傾銷稅，進口國家將可把價格提高到正常水平。傾銷受關貿總協定第5條以及反傾銷協議的規制。征收反傾銷稅，進口國需要確定：(1)其國內市場被傾銷；(2)它正在遭受或有可能遭受實質傷害；(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.

在公司得到政府補貼時，它就能夠以較低的價格向國外市場出售其產品，此時進口國有權對此類產品施加反補貼稅。通過反補貼稅，進口國可抵消政府補貼帶來的競爭優勢。反補貼稅措施受關貿總協定第6和第16條以及補貼和反補貼措施協定（ASCM）的規制，該協定將補貼分類為不同類型，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.

海關是負責進行反傾銷和反補貼稅調查的政府機構。受影響的國內行業應首先提交一份詳細說明相關信息的申請，然后海關的工作是進行進一步的調查,并決定是否施加此類關稅。

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.

當有以下情況時，進口國有權采取保障措施：（1）某些產品的進口突然和不可預見的增加；（2）此類增加將會或可能對國內生產者造成嚴重傷害；（3）進口和損害增加之間存在因果關系。在此情況下，進口國可以暫時使用關稅或其他非關稅壁壘來保護其國內產業。保障措施受關貿總協定第19條以及保障措施協定的規制。

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.

保障行為的調查由財務部下設的澳大利亞生產力委員會進行。

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

與關稅相比，非關稅壁壘更加無形。因此，有越來越多的國家使用非關稅壁壘來掩蓋其貿易限制性活動。非關稅壁壘包括配額、許可證、自愿出口限制和標準。誠然，主權國家有自己的權利保護自己的安全以及執行他們自己的法律，但相關措施亦應按照世貿組織的協定進行，而不能存在任意性或歧視性。世貿組織協定的目的亦在于約束監管機構。

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.

關貿總協定第20條規定了一般性例外，表明世貿組織成員有權采取必要措施保護其公共利益、人類和動物的生命以及貴金屬等。因此，一個國家有權限制貿易，以保護其公共利益。此外，根據關貿總協定第21條，國家安全可以成為限制貿易的基礎。

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.

法規或標準也可能成為貿易限制的方式。各國有權根據其經濟發展和自身需求，建立和執行對自己產品的監管和標準制度。但是，當這些規定被任意和有區別地設定時，它們可能成為保護本國生產者的工具。例如，如果澳大利亞頒布一項新法律，規定所有進口蘋果應儲存在4℃容器中并經過多次植物檢疫，這將增加進口蘋果的成本和價格。結果是出口商不再愿意或無法將蘋果出口到澳大利亞市場，澳大利亞市場將由國內生產的蘋果主導，并變得缺乏競爭力。因此，為了防止法規和標準成為限制貿易的方式，應對其進行監管。

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.

技術法規、標準和標簽的要求由WTO技術性貿易壁壘協議（TBT協議）規定，其中第2條第（1）款要求無論產品在何處生產，國家均應對所有產品平等對待。因此，最受歡迎的國民（MFN）和國民待遇（NT）原則均應適用。這些法規和標準也應該是必要的，而不應成為貿易的障礙（第2條第2款），并且相關措施必須協調、平等、公認以及透明。

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.

衛生和植物檢疫措施受WTO“實施衛生和植物檢疫措施協定”（SPS協定）的管制。雖然承認WTO成員有權保護其公共健康，但其第2條第2款規定所有SPS措施應基于充分的科學證據。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措施應基于風險評估。

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.

出口管制在海關以及澳大利亞其他政府機構的協助下管理。澳大利亞主要通過發放出口許可執照或證書來控制出口，這意味著出口主要通過限制而不是全面禁止來控制。

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組織的要求控制出口。首先，它應該根據MFN和NT原則以非歧視的方式進行。它應該只是以關稅、稅收或其他費用的形式出現（第11條）。第20條和第21條規定澳大利亞有權控制出口，以保護國家安全、公共衛生、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項目是武器和相關技術，特別是大規模毀滅性武器（WMD）。武器和其他相關技術的擴散將對世界和平構成重大威脅。澳大利亞有義務根據聯合國安理會決議和各種國際公約的規定，控制、限制和監測武器和相關技術的轉讓，如金伯利進程、核供應國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，如危險廢物、持久性有機污染物、某些危險化學品和殺蟲劑、瀕危物種、消耗臭氧物質、藥物、文化遺產，根據各種國際公約承擔的義務，在澳大利亞也會受到控制和限制。

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.

顯而易見的是，如果一家公司只出口日用產品和服裝，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務是向阿富汗出口大規模殺傷性武器，則將被禁止。因此，公司的出口能力會受到出口管制的影響，應該取決于公司出口的是什么。它在出口未受控制的物品時，不會受到影響；當出口的物品受出口管制時，則將會受到影響。

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易本身，而是旨在通過授予許可證或相關證書加強透明度。假設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許可證。但因為申請過程耗時且成本高昂，這將增加此類產品的成本，而該公司在生產藥物之前不會獲得許可證。如果許可證申請被拒絕并且無法出口此類藥物，則公司將面臨巨大損失。當海關（與其他政府機構一同）有權決定是否可以通過許可證出口物品時，一旦出口被禁止，公司將面臨巨大損失的可能。這種監管方式會妨礙國際貿易。因此，澳大利亞政府應嚴格按照WTO和其他國際協議規定的義務控制出口。

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.

本文列舉了企業在澳大利亞進行國際交易時將面臨的主要障礙。雖然一切都受法律約束，但在做出任何商業決策之前，企業必須了解進出口商品在澳大利亞受到監管的內容及方式。在思考澳大利亞國內法的同時，企業也應該知道該交易將如何在國際和國外市場受到監管，并在必要時尋求法律支援。

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，鑒于中澳自由貿易協定已于2015年12月20日生效，并在5年內將完成降稅的稅目比例提高至95%。對中國的貿易出口商而言，準確地把握降稅及免稅商品的范圍，并有針對性地取得如原產地證明等相關憑證以獲取稅率優惠將尤為重要。

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）