United States–Taxes on Petroleum and Certain Imported Substances
General Agreement on Tariffs and Trade Panel
GATT B.I.S.D. 136 (June 17, 1987)

- Written by Josh Lee, JD
Facts
The United States (defendant) adopted the Comprehensive Environmental Response, Compensation, and Liability Act, which was known as the Superfund Act, in 1980. The act’s purpose was to fund the clean-up of properties contaminated with hazardous chemicals, including petroleum. One of the funding methods in the act was a tax on certain petroleum products. The act levied a tax of 8.2 cents per barrel on domestic crude oil and 11.7 cents per barrel on imported petroleum products. Canada, Mexico, and the European Economic Community (plaintiffs) contested the tax as discriminatory in violation of the General Agreement on Tariffs and Trade (GATT), Article III. The United States argued that the higher tax did not cause any harm to the complaining countries.
Rule of Law
Issue
Holding and Reasoning ()
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