《TRIMS协定》附件以“列举清单”的方式明确规定了禁止实施的与贸易有关的投资措施。
1.外国投资的国民待遇问题
根据《TRIMS协定》规定，各缔约方在对来自另一缔约方领土的资本投资方面所规定的待遇应不低于国内同类投资所享受的待遇。具体体现在，外国投资应享受国内同类投资相同的国内税收待遇和国内规章待遇。协定强调，国民待遇的重点就在于“国内规章”上。
Article 2
National Treatment and Quantitative Restrictions
1.Without prejudice to other rights and obligations under GATT 1994, no Member shall apply any TRIM that is inconsistent with the provisions of Article Ⅲ or Article Ⅺ of GATT 1994.