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(1)如果税则分类或税率于一九四七年四月十日对某种产品暂停实施或暂不生效,对这种进口产品重新实施对它本来适用的税则分类或税率。 (2)如果税则明确规定某项产品可以按几种不同税目进行分类,将这种产品按一九四七年四月十日所实行的分类项目以外的其他税则项目进行分类。关于第二条第二款(甲)项第二条第二款(甲)项同第三条第二款的相互引用,只能在一九四八年九月十四日《关于修改关税及贸易总协定第二部分和第二十六条的议定书①》中所列的修正条款生效以后使第三条的规定得到修改的情况下,才能适用。①这一议定书已于一九四八年十二月十四日生效。
(1) If the tariff classification or rate ceases or is not yet provisional for a product on April 10, 1947, tax classification or tax rate on the imported product shall be reinstated. (2) If the tax clearly stipulates that a product can be classified according to several different tax items, it is classified according to tax items other than those items classified as practiced on April 10, 1947. The reference to Article 2, paragraph 2 (a), and Article 3, paragraph 2, of the second paragraph (a) of Article 2 can only be made on September 14, GATT Part II and Article 26 of the Protocols (1) "after the entry into force of amendments to the provisions of Article III of the case can be applied. ① This protocol entered into force on December 14, 1948.