| III | National Treatment on Internal Taxation and Regulation |
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| 1 | Recognizes that internal policies "should not be applied to imported or domestic products so as to afford protection to domestic production." | |
| 2 | Prohibits tax discrimination of foreign products comparable to domestic products (155,87,110) | |
| 3 | Grandfathers existing taxes as of April 10, 1947, until tariffs can be negotiated to offset the effect of the tax elimination | |
| 4 | Specifies national treatment obligations with respect to regulations and laws (161,139,142) | |
| 5 | Prohibits domestic content requirements (DCRs) | |
| 6 | Grandfathers existing DCRs, but prohibits increases in them | |
| 7 | Requires nondiscrimination among external sources of supplies under quantitative regulations | |
| 8(a) | Exempts government procurement from Article III | |
| 8(b) | Permits "payment of subsidies exclusively to domestic producers" | |
| 9 | Requires countries to avoid "to the fullest practicable extent" harm to exporters from price ceilings | |
| 10 | Exempts cinematic films from Article III to the extent necessary to satisfy Article IV | |