Mexico tax measures on soft drinks and other beverages



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World Trade

Organization







WT/DS308/AB/R

6 March 2006






(06-0914)










Original: English


MEXICO – TAX MEASURES ON SOFT DRINKS

AND OTHER BEVERAGES


ab-2005-10

Report of the Appellate Body



II. Introduction 1

III. Arguments of the Participants and the Third Participants 4

A. Claims of Error by Mexico – Appellant 4

B. Arguments of the United States – Appellee 8

C. Arguments of the Third Participants 12

IV. Issues Raised in This Appeal 14

V. The Panel's Exercise of Jurisdiction 15

A. Introduction 15

B. Analysis 17

VI. Article XX(d) of the GATT 1994 23

A. Introduction 23

B. Analysis 26

VII. Findings and Conclusions 35


Annex I Notification of an Appeal by Mexico

CASES CITED IN THIS REPORT




Short Title

Full Case Title and Citation

Argentina – Poultry Anti-Dumping Duties

Panel Report, Argentina – Definitive Anti-Dumping Duties on Poultry from Brazil, WT/DS241/R, adopted 19 May 2003, DSR 2003:V, 1727

Australia – Salmon

Appellate Body Report, Australia – Measures Affecting Importation of Salmon, WT/DS18/AB/R, adopted 6 November 1998, DSR 1998:VIII, 3327

Canada – Aircraft

Appellate Body Report, Canada – Measures Affecting the Export of Civilian Aircraft, WT/DS70/AB/R, adopted 20 August 1999, DSR 1999:III, 1377

Canada – Wheat Exports and Grain Imports

Appellate Body Report, Canada – Measures Relating to Exports of Wheat and Treatment of Imported Grain, WT/DS276/AB/R, adopted 27 September 2004

Dominican Republic – Import and Sale of Cigarettes

Appellate Body Report, Dominican Republic – Measures Affecting the Importation and Internal Sale of Cigarettes, WT/DS302/AB/R, adopted
19 May 2005

EC – Bananas III

Appellate Body Report, European Communities – Regime for the Importation, Sale and Distribution of Bananas, WT/DS27/AB/R, adopted 25 September 1997, DSR 1997:II, 591

EC – Export Subsidies on Sugar

Appellate Body Report, European Communities – Export Subsidies on Sugar, WT/DS265/AB/R, WT/DS266/AB/R, WT/DS283/AB/R, adopted 19 May 2005

EC – Hormones

Appellate Body Report, EC Measures Concerning Meat and Meat Products (Hormones), WT/DS26/AB/R, WT/DS48/AB/R, adopted 13 February 1998,
DSR 1998:I, 135

India – Patents (US)

Appellate Body Report, India – Patent Protection for Pharmaceutical and Agricultural Chemical Products, WT/DS50/AB/R, adopted 16 January 1998, DSR 1998:I, 9

Korea – Various Measures on Beef

Appellate Body Report, Korea – Measures Affecting Imports of Fresh, Chilled and Frozen Beef, WT/DS161/AB/R, WT/DS169/AB/R, adopted 10 January 2001, DSR 2001:I, 5

Mexico – Corn Syrup
(Article 21.5 – US)


Appellate Body Report, Mexico – Anti-Dumping Investigation of High Fructose Corn Syrup (HFCS) from the United States – Recourse to Article 21.5 of the DSU by the United States, WT/DS132/AB/RW, adopted 21 November 2001, DSR 2001:XIII, 6675

Mexico – Taxes on Soft Drinks

Panel Report, Mexico – Tax Measures on Soft Drinks and Other Beverages, WT/DS308/R, 7 October 2005

US – 1916 Act

Appellate Body Report, United States – Anti-Dumping Act of 1916, WT/DS136/AB/R, WT/DS162/AB/R, adopted 26 September 2000,
DSR 2000:X, 4793

US – Corrosion-Resistant Steel Sunset Review

Appellate Body Report, United States – Sunset Review of Anti-Dumping
Duties on Corrosion-Resistant Carbon Steel Flat Products from Japan
, WT/DS244/AB/R, adopted 9 January 2004

US – FSC
(Article 21.5 – EC)


Appellate Body Report, United States – Tax Treatment for "Foreign Sales Corporations" – Recourse to Article 21.5 of the DSU by the European Communities, WT/DS108/AB/RW, adopted 29 January 2002, DSR 2002:I, 55

US – Gambling

Appellate Body Report, United States – Measures Affecting the Cross-Border Supply of Gambling and Betting Services, WT/DS285/AB/R, adopted
20 April 2005

US – Gasoline

Appellate Body Report, United States – Standards for Reformulated and Conventional Gasoline, WT/DS2/AB/R, adopted 20 May 1996, DSR 1996:I, 3

US – Section 337

GATT Panel Report, United States Section 337 of the Tariff Act of 1930, adopted 7 November 1989, BISD 36S/345

US – Shrimp

Appellate Body Report, United States – Import Prohibition of Certain Shrimp
and Shrimp Products
, WT/DS58/AB/R, adopted 6 November 1998,
DSR 1998:VII, 2755

US – Shrimp
(Article 21.5 – Malaysia)


Appellate Body Report, United States – Import Prohibition of Certain Shrimp
and Shrimp Products – Recourse to Article 21.5 of the DSU by Malaysia
, WT/DS58/AB/RW, adopted 21 November 2001, DSR 2001:XIII, 6481

US – Wool Shirts and Blouses

Appellate Body Report, United States – Measure Affecting Imports of Woven Wool Shirts and Blouses from India, WT/DS33/AB/R and Corr.1, adopted
23 May 1997, DSR 1997:I, 323

ABBREVIATIONS USED IN THIS REPORT







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