关贸总协定的第一条就是关于“普遍最惠国待遇”的条款。它的基本含义是:缔约国给予其他任何国家的优惠,必须同样地给予总协定的其他缔约国。最惠国待遇原则的适用范围是:一切与进出口货物有关的关税和其他税费;与进出口货物有关的国际支付转帐所征牧的关税和其他税费;征收上述税费的方法;进出口的规章手续;与 The first GATT clause is about the “Most-Favored-Nation Treatment” clause. Its basic meaning is that any concession given by the State party to any other country must be given to the other States parties to the GATT in the same way. The applicable scope of the MFN principle is that all customs duties and other taxes and fees related to import and export goods, customs duties and other taxes levied on grants from international payments and transfers relating to import and export goods, methods of levying such taxes and fees, import and export of Regulatory procedures; and