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WT/DS87 - Chile - Taxes on alcoholic beverages

WTO dispute settlement case - Launched by the EU

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Dispute settlement
Dispute settlement
WTO - Case launched by the EU

Summary of the case

  • Complaint by: EU
  • Complaint against: Chile
  • Third parties: Canada, Mexico, Peru, United States

Chile's special sales tax on spirits imposes a higher tax on imported spirits than on Pisco, a locally brewed spirit.

Relevant WTO provision: GATT (III:2)


New legislation providing for the progressive reduction of taxes to a single rate for all alcoholic beverages of 27 per cent was published on 9 Feb. 2001.

  • Consultations requested: 04 June 1997
  • Panel requested: 03 October 1997
  • Panel established: 18 November 1997
  • Panel report circulated: 15 June 1999
  • Appeal requested: 13 September 1999
  • Appeal report circulated: 13 December 1999
  • Panel/Appellate Body report adopted: 12 January 2000
  • Implementation deadline: 21 March 2001


Full case details and WTO documents on the WTO website

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