Canada - Certain Measures Concerning Periodicals, complaint by the United States (WT/DS31): Report of the Panel

INTRODUCTION On 11 March 1996, the United States requested Canada to hold consultations pursuant to Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU) and Article XXIII of the General Agreement on Tariffs and Trade 1994 (GATT 1994) on certain measures maintained by Canada, namely, measures prohibiting or restricting the importation into Canada of certain periodicals; tax treatment of so-called “split-run” periodicals; and the application of favourable postage rates to certain Canadian periodicals (WT/DS31/1). These consultations were held on 10 April 1996. As they did not result in a satisfactory adjustment of the matter, the United States, in a communication dated 24 May 1996, requested the Dispute Settlement Body (DSB) to establish a panel to examine the matter (WT/DS31/2). The DSB, at its meeting on 19 June 1996, established a panel on the matter in accordance with Article 6 of the DSU. In document WT/DS31/3, the Secretariat reported that the Panel would have the following standard terms of reference and composition: “To examine, in the light of the relevant provisions of the covered agreements cited by the United States in document WT/DS31/2, the matter referred to the DSB by the United States in that document and to make such findings as will assist the DSB in making the recommendations or in giving the rulings provided for in those agreements”. On 25 July 1996, the Panel was constituted with the following composition: Chairman: Mr. Lars Anell Panelists: Mr. Victor Luiz do Prado Mr. Michael Reiterer No Members reserved their rights to participate in the Panel proceedings as a third party. The Panel met with the parties to the dispute on 11 October 1996 and 14- 15 November 1996. The Panel submitted its report to the parties on 21 February 1997. FACTUAL ASPECTS This Panel concerns three Canadian measures: Tariff Code 9958 which prohibits the importation into Canada of certain periodicals; Part V.I of the Excise Tax Act, as enacted by Bill C-103 of 15 December 1995, which imposes an excise tax on certain “split-run” periodicals; and the application of certain postal rates to certain Canadian periodicals including through actions of Canada Post Corporation and the Department of Canadian Heritage.

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