同理，在对《报告书》第242段进行的法律解释以确定其正确运用时，将《报告书》第242段、《议定书》第16条以及WTO《保障措施协定》“所规定的权利与纪律相互联系起来加以考虑”也应该“更为合理”。

　　注释：

　　[1] 具体为《关于争端解决规则与程序的谅解》第3.2条的规定。参见《世界贸易组织乌拉圭回合多边贸易谈判结果法律文本》，法律出版社，2000年，第355页。

　　[2] WTO， Agreement on Textiles and Clothing，《世界贸易组织乌拉圭回合多边贸易谈判结果法律文本》，法律出版社，2000年，第73页。

　　[3] WTO， Agreement on Safeguards，《世界贸易组织乌拉圭回合多边贸易谈判结果法律文本》，法律出版社，2000年，第275页。

　　[4] 《议定书》第1.2条规定：“中国所加入的《WTO协定》应为经在加入之日前已生效的法律文件所更正、修正或修改的《WTO协定》。本议定书，包括工作组报告书第342段所指的承诺，应成为《WTO协定》的组成部分。”《议定书》第1.3条规定：“除本议定书另有规定外，中国应履行《WTO协定》所附各多边贸易协定中的、应在自该协定生效之日起开始的一段时间内履行的义务，如同中国在该协定生效之日已接受该协定”。《中国加入世界贸易组织法律文件》，法律出版社，2001年，第2页。

　　[5] WTO， Understanding on Rules and Procedures Governing the Settlement of Disputes，《世界贸易组织乌拉圭回合多边贸易谈判结果法律文本》，法律出版社，2000年，第355页。

　　[6] Vienna Convention on the Law of Treaties， 见黄东黎著《国际贸易法》第141页，法律出版社，2003年。WTO上诉机构在Japan – Taxes on Alcoholic Beverages（WT/DS8 1996）案件中裁定： Article 3.2 of the DSU directs the Appellate Body to clarify the provisions of GATT 1994 and the other “covered agreements” of the WTO Agreement “in accordance with customary rules of interpretation of public international law”。 Following this mandate， in United States - Standards for Reformulated and Conventional Gasoline， we stressed the need to achieve such clarification by reference to the fundamental rule of treaty interpretation set out in Article 31（1） of the Vienna Convention. We stressed there that this general rule of interpretation “has attained the status of a rule of customary or general international law”。 There can be no doubt that Article 32 of the Vienna Convention， dealing with the role of supplementary means of interpretation， has also attained the same status.

　　[7] 上诉机构在Japan – Taxes on Alcoholic Beverages（WT/DS8 1996）案件中裁定：Adopted panel reports are an important part of the GATT acquis. They are often considered by subsequent panels. They create legitimate expectations among WTO Members， and， therefore， should be taken into account where they are relevant to any dispute.

　　[8] 英文原文：The dispute settlement system of the WTO is a central element in providing security and predictability to the multilateral trading system. The Members recognize that it serves to preserve the rights and obligations of Members under the covered agreements， and to clarify the existing provisions of those agreements in accordance with customary rules of interpretation of public international law. Recommendations and rulings of the DSB cannot add to or diminish the rights and obligations provided in the covered agreement. 见《世界贸易组织乌拉圭回合多边贸易谈判结果法律文本》，法律出版社，2001年，第355页。