Like Is a Four-Letter Wort - GATT Article III's Like Product Conundrum

The General Agreement on Tariffs and Trade of 1947 (General Agreement)' seeks to limit the ability of each individual government to insulate its constituent industries from outside competition.2 One of the central principles of the General Agreement is that of national treatment, a principle of nondiscrimination embodied in Article 111. 3 In theory, Article III prohibits internal taxes and other regulations that enhance the competitive position of domestic producers relative to that of foreign producers. Central to the application of Article 1II, particularly the second paragraph which addresses the use of internal taxes and other charges to differentiate between imports and domestically produced goods, is the concept of "like product," which arises out of the language of the statute.4 Of the limited number of dispute resolution panel rulings issued by GATT, three have considered in de-