DSU第26条第1款不仅重申了GATT第23条第1款（b）的规定，而且作了进一步的规定：
Non-Violation Complaints of the Type Described in Paragraph 1（b） of Article ⅩⅩⅢ of GATT 1994
Where the provisions of paragraph 1（b） of Article ⅩⅩⅢ of GATT 1994 are applicable to a covered agreement, a panel or the Appellate Body may only make rulings and recommendations where a party to the dispute considers that any benefit accruing to it directly or indirectly under the relevant covered agreement is being nullified or impaired or the attainment of any objective of that Agreement is being impeded as a result of the application by a Member of any measure, whether or not it conflicts with the provisions of that Agreement. Where and to the extent that such party considers and a panel or the Appellate Body determines that a case concerns a measure that does not conflict with the provisions of a covered agreement to which the provisions of paragraph 1（b） of Article ⅩⅩⅢ of GATT 1994 are applicable, the procedures in this Understanding shall apply, subject to the following: