[Federal Register Volume 62, Number 200 (Thursday, October 16, 1997)]
[Notices]
[Pages 53854-53855]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-27481]


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OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE

[Docket No. WTO/D-19]


WTO Dispute Settlement Proceeding Regarding Korean Taxes on 
Alcoholic Beverages

AGENCY: Office of the United States Trade Representative.

ACTION: Notice; request for comments.

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SUMMARY: Pursuant to section 127(b)(1) of the Uruguay Round Agreements 
Act (URAA) (19 U.S.C. 3537(b)(1)), the Office of the United States 
Trade Representative (USTR) is providing notice that the United States 
has requested establishment of a dispute settlement panel under the 
Agreement Establishing the World Trade Organization (WTO), to examine 
excise taxes imposed by Korea on distilled spirits. In this dispute the 
United States alleges that Korea's excise taxes are inconsistent with 
Article III:2 of the General Agreement on Tariffs and Trade 1994 (GATT 
1994). USTR also invites written comments from the public concerning 
the issues raised in the dispute.

DATES: Although USTR will accept any comments received during the 
course of the dispute settlement proceedings, comments should be 
submitted on or before November 1, 1997 to be assured of timely 
consideration by USTR in preparing its first written submission to the 
panel.

ADDRESSES: Comments may be submitted to Ileana Falticeni, Office of 
Monitoring and Enforcement, Room 501, Attn: Korea Spirits Dispute, 
Office of the U.S. Trade Representative, 600 17th Street, NW., 
Washington, DC 20508.

FOR FURTHER INFORMATION CONTACT:
Rick Ruzicka, Office of Asia & the Pacific, (202) 395-4755; Francis 
James, Office of Monitoring and Enforcement, (202) 395-3582; or Rachel 
Shub, Associate General Counsel, (202) 395-7305.

SUPPLEMENTARY INFORMATION: On September 10, 1997, the United States 
requested the establishment of a WTO dispute settlement panel to 
examine whether taxes on distilled spirits imposed by Korea are 
inconsistent with Korea's obligations under the GATT 1994. The WTO 
Dispute Settlement Body is likely to establish the panel no later than 
October 16, 1997. Under normal circumstances, the panel, which will 
hold its meetings in Geneva, Switzerland, would be expected to issue a 
report detailing its findings and recommendations within nine months 
after it is established.

Major Issues Raised by the United States and Legal Basis of 
Complaint

    Korea assesses excise taxes at different rates on different types 
of distilled spirits. Under its general liquor tax law, Korea imposes a 
lower tax on soju, a traditional Korean distilled spirit, than the high 
taxes it applies to other distilled spirits such as whiskey, brandy, 
vodka, rum, gin and ``ad-mixtures.'' This tax differential is made even 
more dramatic by the application of an Education Tax, which is higher 
when the liquor tax rates are higher. Soju is very similar to the 
distilled products produced by the United States and also is in direct 
competition in the market with them. The result of this tax rate 
differential is a tax burden on some U.S. distilled spirits that is 
over four times greater than the burden on soju (assuming the actual 
prices where the same). The United States claims that these taxes 
contravene the obligations of Korea under Article III:2 of the GATT 
1994.

Public Comment: Requirements for Submissions

    Interested persons are invited to submit written comments 
concerning the issues raised in the dispute. Comments must be in 
English and provided in fifteen copies. A person requesting that 
information contained in a comment submitted by that person be treated 
as confidential business information must certify that such information 
is business confidential and would not customarily be released to the 
public by the commenter. Confidential business information must be 
clearly marked ``BUSINESS CONFIDENTIAL'' in a contrasting color ink at 
the top of each page of each copy.
    Information or advice contained in a comment submitted, other than 
business confidential information, may be determined by USTR to be 
confidential in accordance with section 135(g)(2) of the Trade Act of 
1974 (19 U.S.C. 2155(g)(2)). If the submitter believes that information 
or advice may qualify as such, the submitter--

[[Page 53855]]

    (1) Must so designate that information or advice;
    (2) Must clearly mark the material as ``SUBMITTED IN CONFIDENCE'' 
in a contrasting color ink at the top of each page of each copy; and
    (3) Is encouraged to provide a non-confidential summary of the 
information or advice.
    Pursuant to section 127(e) of the URAA (19 U.S.C. 3537(e)), USTR 
will maintain a file on this dispute settlement proceeding, accessible 
to the public, in the USTR Reading Room: Room 101, Office of the United 
States Trade Representative, 600 17th Street, NW., Washington, DC 
20508. The public file will include a listing of any comments received 
by USTR from the public with respect to the proceeding; the U.S. 
submissions to the panel in the proceeding; the submissions, or non-
confidential summaries of submissions, to the panel received from other 
participants in the dispute, as well as the report of the dispute 
settlement panel and, if applicable, the report of the Appellate Body. 
An appointment to review the public file (Docket WTO/D-19, ``Korea 
Spirits Dispute'') may be made by calling Brenda Webb, (202) 395-6186. 
The USTR Reading Room is open to the public from 9:30 a.m. to 12 noon 
and 1 p.m. to 4 p.m., Monday through Friday.
A. Jane Bradley,
Assistant U.S. Trade Representative for Monitoring and Enforcement.
[FR Doc. 97-27481 Filed 10-15-97; 8:45 am]
BILLING CODE 3190-01-M