سياسي خارجي ٤٠/١٠٧٠(٢) "نقل الرُزم السرية لوزارة الخارجية من وإلى القنصليات وغيرها في الخارج" [و‎‎١‎٨‎٨] (٨٣٥/٣٧٦)

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most-favoured-nation rules, which would involve giving concessions to third
parties without the assurance of corresponding counter-concessions.
The United States group does not associate itself with the views set forth in
the paragraph above.
2. Alternative provision for the implementation of tariff reduction.
* A. The reduction of all duties by x per cent, of their height at a given time,
or to y per cent, ad valorem (or its equivalent in the case of specific duties), which
ever may result in the lower duty, but no duty need be reduced below 2 per cent.
ad valorem (or its equivalent in the case of specific duties).
Advantages.
One of the principal advantages of formula A appears to be that it would
bear more heavily on the higher duties and less heavily on the lower duties.
Countries with low tariffs would not be required to make the same total percentage
reduction as countries with high tariffs.
Disadvantages.
Some of the principal disadvantages of formula A seem to be :—
(1) It would tend to destroy the tariff structure, i.e., the relationships between
the tariffs on different commodities of countries having a large number
of duties in excess of y per cent.; however, such countries might make
proper adjustment through downward revision of the related duties.
(2) It would require the establishment of a relatively uniform system of
tariff valuation among the various countries (and the conversion of
ad valorem duties to the new basis), in order that y per cent, and
2 per cent, might mean approximately the same thing in all countries.
(3) It would require the determination of the ad valorem, equivalents of
specific duties. This would not be so difficult in countries which have
a system of tariff valuation, but would present a problem for the
countries which have adopted general systems of specific duties or
systems of arbitrary valuation.
B. The uniform reduction of all duties in all countries by a given percentage
of their height on a given date.
A dvantages.
Some of the advantages of formula B appear to be its simplicity and
ease of administration in all countries, its appearance of treating all countries
alike, and the fact that it would to a considerable extent preserve the relationships
between the tariffs on different commodities.
Disadvantages.
The main disadvantage of formula B appears to be that it would reduce low-
tariffs to the same relative extent as high tariffs, and therefore would almost
certainly be considered as inequitable by low-tariff countries, particularly those
having specific duties the protective incidence of which has declined because of
increased prices. This disadvantage might be remedied by providing for the
reduction of the higher duties by a greater percentage than the lower. However,
this would introduce technical difficulties of the kind indicated under A, above.
C. The reduction of all duties by a given percentage, except that no duty
need be reduced below a specified ad valorem rate.
Advantages.
The advantages of formula C are that: (1) it would permit the application
to high-tariff and low-tariff countries of a uniform tariff reduction in a manner
equitable to both; and (2) it would preserve to a considerable extent the tariff
structures of the various countries.
Disadvantages.
The main disadvantage of formula C is that, like formula A, it presents
technical difficulties of tariff valuation and the conversion of specific duties,
although on a lesser scale.