Honduras v. Dominican Republic

Honduras challenged the Dominican Republic's general measures relating to import and sale of imported cigarettes, including a stamp requirement, import surcharges, foreign exchange fees, a consumption tax, and a bond requirement. A WTO Panel found that the stamp requirement, the transitional surcharge, the foreign exchange fee, and the selective consumption tax each violated international trade law. However, the Panel found that Honduras did not demonstrate that the bond requirement imposed on cigarette importers violates international trade law.

Honduras v. Dominican Republic, WT/DS302/P/R, World Trade Organization (WTO) Panel Report (2004).

  • Dominican Republic
  • Nov 26, 2004
  • World Trade Organization Panel

Parties

Plaintiff Honduras

Defendant Dominican Republic

Third Party

  • Chile
  • China
  • El Salvador and Nicaragua
  • European Communities
  • Guatemala
  • United States

Legislation Cited

Decree 130-02

Decree 646-03

Decree 693-03

Decree 79-03

Tax Code (Código Tributario de la República Dominicana)

International/Regional Instruments Cited

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product

None

"In order to determine whether the requirement that importers and domestic producers of cigarettes must post a bond accords less favourable treatment to imported cigarettes than to like domestic products, the Panel is guided by the statement from the Appellate Body in the sense that the assessment should focus on examining "whether a measure modifies the conditions of competition in the relevant market to the detriment of imported products". In this respect, the Panel finds that the bond requirement is applied in an equal manner, both formally and in practice, to domestic and imported cigarettes. The Panel considers that Honduras has not demonstrated how the identical treatment accorded to domestic and imported cigarettes in respect of the bond requirement modifies the conditions of competition to the detriment of imported products. In conclusion, the Panel considers that Honduras has failed to establish that the bond requirement imposed by the Dominican Republic accords less favourable treatment to imported cigarettes than that accorded to the like domestic products, in a manner inconsistent with Article III:4 of the GATT 1994."