The GATT 1994 (referred to in this course as “GATT”) sets out the basic obligations on trade in goods, including the principle of non-discrimination (MFN and national treatment), the observance of tariff bindings, the general elimination of quantitative restrictions, general transparency rules and some special and differential treatment provisions studied in previous modules. The agreement consists of GATT 1947 provisions; GATT 47 is an agreement dealing with tariff before the existence WTO. GATT 1994 also includes other legal instruments include protocols and certifications relating to tariff concessions (e.g. tariff bindings), protocols of accession (*), decisions on waivers and other decisions (e.g. the Enabling Clause), which entered into force under the original GATT 1947.
