Any internal tax or other internal charge, or any law, regulation or requirement
of the kind referred to in paragraph 1 which applies to an imported product and
to the like domestic product and is collected or enforced in the case of the imported
product at the time or point of importation, is nevertheless to be regarded
as an internal tax or other internal charge, or a law, regulation or requirement of
the kind referred to in paragraph 1, and is accordingly subject to the provisions of
Article III.