GENERAL AGREEMENT ON 14 July 1970

Transcription

1 RESTRICTED GENERAL AGREEMENT ON 14 July 1970 TARIFFS AND TRADE Limited Distribution Special Group on Trade in Tropical Products IMPORT DUTIES AND INTERNAL CHARGES ON TROPICAL PRODUCTS Addendum As indicated in SGTP/17, the attached schedules provide details of import duties and internal charges in certain importing countries for the following product groups. As far as possible, information supplied by Governments has been used. With regard to import duties, the final Kennedy Round concession rates have been shown, where relevant, irrespective of whether they were subject to advance implementation or staging. Product Coffee Cocoa Tea Bananas Page 2/ /15 Pepper 17

2 Import Duties and Internal Charges on Imported Coffee and Coffee Products - - and Coffee beans - roasted, unroasted (BTN 09.01A) Extracts, essences, concentrates and coffee preps. (BTN 21.02A) Importing Year country. Internal charges Internal charges (most-favoured-nation rate) TVA, turnover, (most-favoured-nation rate) TVA, turnover, - slectiveto sales tax, etc. Selective sales tax, etc. (1) (2) (3) (4) (5) (6) (8) (7) Australia Austria Canada 4/ Denmark-4/ Finland Japan New Zealand Norway - 5/ 5/ 5/ Raw 3d. per lb. (13%) Roasted 6d. per lb. (8.5%) Raw as prescribed by by-law Other $A per lb. (12%) Roasted $A per lb. (11%) Green s 14 per kg. (48%) Roasted s 24.5 per kg. (40%) Unroasted 20%/2; 3/ Roasted 30%/2; S 7 per kg.3/(29%) Green 2 cents per lb. (5.7%); for extracts Roasted 4 cents per lb. (14%) Green 2/ Roasted 2 cents per lb.2/ (5%) Green 187 ire per kg. (33%) Roasted 230 ire per kg. (46.9%) Raw 187 ire per kg. (32.2%) Roasted 230 ire per kg. (39.6%) Unroasted Fmk 180 per kg. (55%) Roasted Fmk 290 per kg. (79%) Unroasted Fmk / per kg. (21%-30%) Fmk 1.85 per kg. 2/ (34%) Roasted Unroast 30%; 2 Roaste 35% Unroasted 2/ Roasted 35% Raw Id. per lb. (23%) Roasted 50% Raw.42 cents per lb.2/ (14%) Roasted 50% Green N r 0.2 per kg. (3.8%) 3/ Roasted NKr 1 per kg. (19%) 3/ Green 2/ Roasted NKr 0.5 per kg.2/ (8.3%) T 5.25% of purchase price T 6.25% on paid s 9% on wholesale price V12.5%6/ T 25% on gross landed T 12.4% on gross landed or S 11% on retail price Commodity tax 10% Commodity tax 5% V 20% (1970) Dry 5s.3d. per lb. (47%) Other 9d. per lb. (8%) Dry $A 0.40 per lb. (23.5% Other $A per lb. (4% Extracts, solid 40% Other S 24.5 per kg. (40%) Extracts, solid 24%2/ Other S 24,5 per kg. (38.7%) Extracts 7 cents per lb. (4.4%) Extracts 7 cents per lb. (4.6%) Extracts, essences 10% Extracts, essences 10% Fmk 700 per kg. (93%) Fmk 4.5 per kg.2/ (28%) Sugared 35%; Other 30% Instant :25%, Sugared 30%/; 0ther 25%2/ Instant 25% 50% 50% Extracts, essences and concentrates Nkr 1 per kg. (3.7%) Extracts, essences and concentrates NKr 0.5 per kg. (1.3%) T 5.25% of purchase price T 6.25% on paid s 9% on wholesale price V 12.5%6/ T 25% on gross landed T 12.5% on gross landed or S 11% on retail price Commodity tax 10% Commodity tax 5% s 10% on retail price V 205 (1970) SGTP/17/Add.1 Page 2/3 axes E DKr 6.5 per kg. on soluble E DKr 5.9 per kg. on soluble (57.8%) -

3 SGTP/17/Add.1 Page 4 Sweden Switzerland Coffee beans roasted, unroasted (BTN 09.01A) Extracts, essences, concentrates and coffee preps. (BTN 21.02A) (1) (2) (3) (4) (5) (6) (7) (8) United Kingdom United States Benelux8/ France 5/ Green SKr 45 per 100 kgs. (11.25%) Roacted SKr 60 par 100 kgs, (15%) S 6% on retail price. Green SKr 20 per 100 kgs.2/ (4.4%) Roasted SKr 25 per 100 kgs.2/ (5.5%) V 10% I Raw Sw F 54 per 100 l00 kgs. (16.3%). Unroasted, decaffeinated Sw F 85 per 100 kgs. (27.6%) Other Sw F 100 per 100 kg. (20.5%) Raw Sw F 50 per 100 kgs.2/(13.8%) Unroasted, decaffeinated Sw F 76 per 100 kgs.2/ (17.1%) Other Sw F 90 per 100 kgs.2/ (15.7%) Raw 9s.4d. per cwt. (4%) Roasted 12s.6d. per cwt. (5%) Raw 4s.8d. per cwt.2/ (1.4%) Roasted 6s.3.6d. per cwt.2/ (2%) Unroasted Not caffeine free 4.8% Decaffeinated 6.3% Unroasted2/ Not caffeine free 9.6%/ Decaffeinated 13%; 5%3/,10/ Roasted2/ Not caffeine free 15% Decaffeinated 18% Unroasted Not caffeine free 18% Decaffeinated 21% Roasted 49.5% Unroasted2/ Not caffeine free 9.6%9/ Decaffeinated 13%; 17.8%3/ Roasted2/ Not caffeine free 15% Decaffeinated 18% No Fedcral T 3% (Luxembourg) Tr 12% (Belgium) - (Netherlands) 10/ Luzembourg (1970) Belgium Tr 1'1% V 4% Netherlendsv4% Netherland V 4% ondpv v 17.6% (1970) v 17.6% (1970) Roashed Skr 45 per 100 kgs. (11.3%) Green SKr 35 per 100 kgs. (^.8%) Raw coffee F 22.5 per 100 kgs. (7%) Uniform tax F 120 per 100 kgs. (37.5%) 10% 2/ Sw F 300 per 100 kgs. (29.9%) Sw F 270 per 100 kgs.2/ (16.7%) 56s. per cwt. (6.4%) 40s. per cwt.2/ (4.4%) 3 cents per lb. (1.75) Solub e or instant 2/ Other 2/ 21.2% Liquid Other 30% 10% S 6% on retail price V 1O% No Federal T 3% (Luxembourg) Tr 12% (Belgium) - (Netherlands) Luxembourg V 8% (1970) Belgium Tr 14% Netherlands V 12% V 25% V 17.6% Coffee substitutes containing coffee SKr 45 per 100 kgs.

4 SFTP/17/Add.1 Page 5 Coffee beans - roasted, unroasted (BTN 09.O1A) Extracts essences, concentrates and coffee preps. (BTN 21.02A) (1) (2) (3) (4) (5) (6) (7) (8) EEC7/(cont'd) Germany, P.R. Unroasted Not caffeine free DM 1 per kg. T 4% Consumption tax 28.4% T 4% (29%) DM 3.6 per kg (105%) Decaffeinated DM 1.95 per kg. on raw coffee on solub (57%) DM 4.8 per kg. (l40%) (150%) Roasted DM/1.95 per kg. (57%) T 4% on roasted coffee Unroasted2/ Not caffeine free:- 9.6%9/ V 5.5 %11/ Consumption tax Decaffeiyated 13% DM 3.6 )er kg. (100%) Consumption Roasted2/ V 5.5%11/ on raw coffee 18%2/ V 5.5% DM 13 perk Not caffeine free 15% DM 4.5 per kg. (125%) soluble c Decaffeinated 18% on roasted coffee (171%) Italy Unroasted Not caffeine free Lit per kg. T 12% Consumption tax (19.5%) Unroasted Lit 500 per Decaffeinated Lit 150 per kg. kg. (129.8%) (38.9%) Roasted Lit 690 per 38.7% T 12% Roasted. kg. (179.2%) Not caffeine free 29.7% T 12% Decaffeinited 40% Unroassted2/ Consumption tax T 14.4% Consumptiontax Not caffeine free 9.6%9/ T 14.4% 2. Unroasted Lit 500 per T 14.4% Decaffeinated 13% kg. (110%) on coffee Roasted2/ Roasted Lit 690 per (54%) Not caffeine free 15% T 14.4% kg.(152%) Decaffeinated 18% 1/Provisional subject to amendment 2/Final Kennedy Round concession rates 3/ProvisionallY applied rates of duty 4/Up to 50 per cent of customs. receipts from coffee credited to a fund to encourage investment in developing countries 5/Quantitative restrictions 6/ 15 per cent from 29 June /The EEC Common external tariffs on coffee with 1970 rates in brackets are - unroasted - not caffeine free 16 per cent (KR 9.6; 7 under Yaounde Convention; 5 in-benelux), decaffeinated 21 per cent (KR 13, 5); roasted - not caffeine free 25 per cent. (KR 15), decaffeinated 30 per cent (18); extracts, essences, etc. of coffee 24 per cent (18). 8/85 per cent of total imports admitted duty free 9/The common external tariff on unroasted coffee (not caffeine free) reduced to 7 per cent in connexion with Yaounde Convention 10/Increased to 7 per cent on 1 January /Reduced to 3.5 per cent in November 1968 Symbols: ( ) estimated ad valorem equivalents; T - turnover tax; V - tax sn added; E -excise tax; Tr - transmission tax; S - sales tax; DPV - duty paid. Source: Various GATT documents, Bulletin International des Douanes,. Plantation Cropa, Commonwealth Secretariat, London tax perkg. onsolublecoffee tax kg ọn coffee tax per kg. extract

5 SGTP//Add.1 Page 6 Import Duties and Internal Charges.on Imported Cocoa and Cocoa Products - and 1/ Cocoa beans - raw or roasted (BTN 18.01) Cocoa paste, whether or not defatted (BTN 18.03) Cocoa butter (fat or oil) (BTN 18.04) country import duty Internal charges Internal charges Internal charges nation rate) TVA, turnover, Selective nation rate) TVA, turnover, Selective nation rate) TVA, turnover, Selective (most-favoured- sales tax etc. sales tax etc. sales tax etc. Australia Austria Canada Denmark 0.5d. (1%) per lb. Raw free Roasted $A.004 per lb. (1%) S 2 par kg. (6%) Raw 7%2/;4/ Other 10%5 $1 per (4.1%) 5/ 100. lb. V 12.5%/ Sweetened 2.5d. per lb. (10.6%) or 17.5% Unsweetened ld. per lb. (6%) $A.008 per lb. (5.5%) S per.kg. (23%) Sweetened 4 cents per lb. (10.5%) Unsweetened 3 cents per lb. (7.9%) Sweetened 2 cents5/ per lb. (3.9%) per lb. (1.9%) Unsweetened 1 cent5/ 20 ire per kg. (2%) 5/ S 12.5% 2/ S 15% T 5.25% T 7.75% V 12.5%7/ E 150 ire per Iqkg /3% of wholesale price (17.2% + E DKr 6 per kg. As prescribed by by-law 2d. per lb. (3.5%) Other 3.25d. per lb. (6%) As prescribed by by-law $A.017 per lb. (2.7%) Other $A.027 per lb. (3%) 16% 16%; 11%4/ 2.25 cents per lb. (5.9%) -5/ S 12.5% 2/ S 15% T 5.25 T 7.75% s 11% on for duty + duty S 12% on for duty + duty V 12.5%7/ E 150 %re /3% of price (17.2% /3%) E DKr 6 per kg..

6 SGTP/17/Add.1 Page 7 Cocoa powder, unsweetened (BTN 18.05) Chocolate and other preparations containing cocoa (BTN 18.06) Importing Year Internal charges Internal charges country (most-favoured- (most-favourednation rate) Australia Austria Canada Denmark 4d.per lb.. (14%) $A.033 per lb. 27% 14% 22.5% (17%) 22 ie per kg. (7%) nation rate) TVA, turnover, Selective TVA, turnover, Selective salestax, etc. sales tax, etc. T 5.25% T 10.6% V 12.5%7/ E 150 $re per kg /3% of wholesale price (477% /3%) E DKr 6 per kg. Powdered for drinking 4d. per lb (14%) Other 4d per lb. (51%) or 47.5% + 10$ primage Powdered for drinking 3.3 cents per lb. (7%) Other. 47.5% + 10% primage 32%;.min, of S 4.6 (18.6%) 32%; min. of S 4.6 per kg. (20.4%) 20%; 22.5% 15%5/ 15% (min. of 45 pre) per kg. (mn, of 6%) 15% (min, of 45 ire) per kg. S 12.5% s 1. 5%3/ T 5.25 T 13% S + duty6/ s 12% on duty paid + duty6/ 11%2on duty paid 12.5%7/ R150 re per kg /3% of wholesale price 6/ E DXr 6 per kg. _

7 ST/17/Add.1 Page 8 Cocoa beans - raw or roasted (BTN 18.01) Cocoa paste, whether or not defatted (BTN 18.03) Cocoa butter (fat or oil) (BTN 18.04) Importing country Year (mostfavourednation rate) Internal TVA, turnover, sales tax etc. charges Selective (mostfavourednation rate) TVA, turnover, sales tax etc. Internal charges Selective (mostfavourednation rate) TVA, turnover, sales tax etc. Internal charges Selective Finland Raw Fmk 90 per T 25% on gross kg. (53%) Roasted Fmk 205 per kg. Raw -5/ S 11% on retail her price or T 12.4% on gross landed - Fmk 290 per kg. (73%) 5%5/ 5/ T 25% on gross S 11% on retail price or T 12.4% on gross landed Fmk 22 per kg. (3.5%) 2%5/ T 25% on gross s 11%, on retaail price or T 1 on gross Japan 9/ / 20% 20% 10% 20% defatted Fat content under 30% Commodity tax 10% Commodity tax 5% 5% New Zealand Norway Sweden Switzerland Raw 0.5d. per lb. (2.6%) Roasted 50% Raw cents per Roasted 50% lb.5/ NKr 0.16 per kg. (4.5%) 5 SKr 0.15 per kg. (5.7% Sw F 1 (0. 4%) 5/ 100 kgs. pe S 10% price V 20% on retail 6% on retail S price V 10%. 30% NKr 0.96 per kg. 5/ SKr 0.55 per kg. (5.6%) 5/ SKr 0.10 per kg.- (1.3%) Sw F 50 per (49.5%) Sw F 40 per (17.2%) 100kgs. 100 kgs. 5/ S 10% on retail price V 206 S 6% on retail price V10% NKr ( per kg. SKr 0.35 per kg. (5.6%) SKr,9.10 per kg.5/(1.3%p) Sw F 5 per 100 kgs. (1%) Sw F kgs. S 10% on retail price V 20% S 6% on retail price V 10% United Kingdom United States Raw or roasted 2s.4d. per cwt. (1.3%); 3s.Od. per cent (1.7%) Revenue duty 6.8% 3s.Od. per cwt. (1%) 5/ cents per lb. 5/ No Nc Federal, Federal - 2s. 4d. (0.6%) 5/ 6.25% per cwt. No No Federal Federal

8 STP/17/Add.1 Page 9 Importing country Finland Japan New Zealand Norway Sweden Switzerland United Kingdom Cocoa powder, unsweetened (BTN 18.05) Year (mostfavoured-nation rate) Interrnal-charges TVA, turnover, sales tax, etc. 196z 8/ 9/ 10/ 10/ United States 11/ Fmk 130 per kg. (78%) 10%5/ 30% 30% 30% 30% NKr 0.8 per kg. 32%) NKr 0.4 per kg.5/(14.2%) SKr 0.35 per kg. (14.5%) SKr 0.10 per kg. (5%) Sw F50 pet, 100 kgs. (29.5%) Sw F40 per 100 kgs.2 (17.9%) 3s.od. per cwt. (2.7%) 5/ 0.75 cents per lb. (4.2%) 0.37 cents per lb. (0.15%) T 25% on gross landed S 11% on retail price or T 12.4% on gross landed Commodity tax 10%. Commodity tax 5% S 10% on retail price V 20% S 6% on retail price V 10% No No Federal Federal Selective (mostfavoured-nation.rate) Fmk 115 per kg. (51%) Fmk.57 per kg.5/(12.3%) Confectionery 40% Other sugared 35% Other 25% As above 47.5% 47.5% 18.06A NKr l per kg. (15.3%) 18.06A NKr 1 per kg. (15.8%) Sweetened cocoa powder 20% Block chocolate-ccnfectionery 10% Ice cream etc. - Subject to compensatory tax -5%5/ Food preparations containing cocoa 0;5%5/ Sweetened cocoa powder 20% Other 20% Sw F50 per 100 kgs. (17.4%) Sw F50 per 100 kgs. (13.9%) 3s.9d.-21s.3.3d. per cwt. (2.3%-13.2%) 4s.6d. per cwt. (2.1%) Unsweetened cents per lb. (1.4%) Sweetened 0.8 cents per lb. (1.8%) Unsweetened 5/ Sweetened - bars 0.4 cents per lb.5/ Other 5%5/ icib (1.2%) Chocolate and other preparations containing cocoa (BTN 18.06) Internal charges 5%5/ or more TVA. turnover. sales tax, etc. T 25% on gross S 11% on retail price or T 12.4% on gross S 10% on retail price V 20% S 6% on retail price V 10% S 15% on wholesale price (chocolate) S 22% on wholesale price (chocolate) Selective E Fmk 2.5 per kg. (chocolate) E Fmk per kg. chocolate and certain other products E 66 2/3% on chocolate E NKr 5 per kg. (1.1.70) Manufacturers' tax 65% on chocolate Equalization tax NKr 50/100 Manufacturers' tax 50% on chocolate Equalization tax Skr 60 per 100 kgs.

9 SGTP/17/Add.1 Page 10 Cocoa beans - raw or roasted (BTN 18.01) Cocoa paste, whether or not defatted (BTN 18.03) Cocoa butter (fat or oil) (BTN 18.o4 Importing TVA turnover Internal charges Internal charges Internal charges Importing Year (most- TVA turnover Selective TVA, turnover Selective. port duty TVA, turnover, Selective country favoured-nation sailestax etc. (most-favoured- sales tax etc. (most-favoured. sales tax etc. rate) nation rate) nation rate) EEC 12/ Belgium/ Luxembourg France Germany F.R. Italy Netherlands 14/ - 2.7% 3% 9% Raw 2.7% Roasted 5.5% Broken beans 18.1% 5.4%5/ 4%13/ Tr 6% (Belgium) T 3% (Luxembourg) Tr 7%i (Belgiwn) V 8% (Luxembe urz) 1970 V 6% V 7.5% (1970) T (raw) 4% (other) V 11% T 3.3% T 4% T 5.26% V 12%f F.07. per kg. (2.5%) Consumption tax Lit 180 per kg. Unroasted Lit 200 per kg. Roasted n.a. 14.5% 15%i 25% 15%5/ 15%5/ 22.2% 14.5% 15%y Tr 6% (Belgium) T 3% (Luxembourg) Tr 7% (Belgium) V 8% (Luxembourg) 1970 V 6% V 7.5% (1970) T 4% V 5.5% T 3.3% 10% una tantum since T 5.26% V 12% F..085 per kg. (.L. %) Consumption tax Lit per kg (47%) n.a. 9.5% 12% 5 22% 12 5/ 29.7% 22% 12%5/ 9 5% 12%2/ Tr 12% (Belgium) T 3% (Luxembourg) Tr 2% Belgium) V 8 (Luxembourg) 1970 V 6% V 7.5% (1970) T 4% V 11% T 3.3% 10% una tantum T 8.69% on DET. 8.69% V 12% - F.085 per kg. (1.6%) Consumption tax Lit per kg. (47% n.a. -

10 SGTP/17/Add. 1 Page 11 Year Cocoa powder, unsweetened (BTN 18.05) Chocolate and other pre arations containing cocoa (BTN 18.06) Importing Year (most- internal charges (most- Internal charges'.country favoured-nation rate) TVA, turnover, Selective favoured-natior- rate) TVA turnover, Selective sales tax, etc. sales tax, etc. Belgium/ Luxembourg Prance Germany F.R Italy Netherlands J 14/ 15.1% 16%5/ 27% 16%5/ 27% 16%5/ 15.1% Tr 6% (Belgium) T 33 (Luxembourg) Tr 7% (Belgium) V 8% (Luxembourg) 1970 V 25% V 17.6% (1970) T 6% V 5.5% 10% una tantum T 4% ondpv T 5.26% on V' 12% DPV F..085 per kg. (4. 5%) Consumption 5 Lit 312, (92.4%) n.a. tax per kg. Cocoa powder - More than 60% sugar 34.6% Less than 60% sugar 24% Other 24% Coca powder More than 60% sugar 10%5/ Less than 60%sugar Other 12%51+ em 30% 10%//+ em; 12%5/+ em More than 60% sugar 50.4% less than 60% sugar 30% Other 30% 10%5/ + em; 12%5/+ em More than 60% sugar 92.7% Less than 60% sugar 30% Other 19%-27% 10%5/ + em, 12%5/ em More than 60% sugar 34.6% Less than 60% sugar 24% Other 24% 10%5/+ em; 12%5/ em Tr 6% (Belgium) T 3% (Luxembourg) Tr 7%, (Belgium) V 8% or DPV (Luxembourg) % V 17.6% (197O) T 6% V 11% n.a. n.a. T 10% on chocolate products V 4% chocolate and confectionery for use as a sandwich spread F per n.a. n.a. n.a 1/Provisional- subject to amendment I 2/Exempt when used for manufacturing for potable use mostly exempt 3/Chocolate 4/emporary duty rates. 5/Final Kennedy Round concession rate 6/mainly chocolate bars and candies. Bases and concentrates for food beverages, bakery products, cake and biscuit mixes exempt. 7/15 per cent from 29 June /Chocolate and cocoa preparations subject to quota 9/Cocoa beans, butter and cocoa preparations subject to import licensing 10/Cocca products containing more than 50 per cent butterfat subject to quota 11/Chocclate milk crumb subject to quota 12/ EEC common external tariffs on cocoa and cocoa products with 1970 rates in brackets are - BTN per cent (KR 5.4, under Yaounde II); per cent (KR 15); per cent (KR 12); per cent (KR 16); less than 60% sugar, 30% (KR 10% + em), more than 60% sugar 80% (KR 10% + em), other 27% (KR 12% + em). 13/The common external tariff on cocoa beans, raw or roasted reduced to 4 per cent in connexion with Yaounde Convention. 14/Cocoa paste, butter and powder restricted Symbols: ( ) estimated ad valorem equivalents; S - sales tax; T - turnover tax; V - tax on added; Tr - transmission tax; E Source: Various GATT documents; Bulletin International des Douanes, and ; Plantation crops, Commonwealth Secretariat: London excise tax; DPV - duty paid ; em - 61ement mobile.

11 SGTP/17/Add.1 page12 Import Duties and Internal Charges on Imported Tea and Tea Products - and 1/ Importing country Year (most-favotednation rate) Bulk tea (BTN 09,02) Packaged tea (BTN 09.02) Extracts, essences, concentrates (BTN 21.02B) TVA, turnover, sales tax etc. Internal charges Selective internal charges (most-favoured- (most.-favourednation rate) TVA, turnover, Selective nation rate) sales tax etc. TVA, turnover, sales tax etc. internal charges Selective (1)... Australia (2) (3) 3d. per lb. (6%) (4) (5) (6) (7) (8) "0 lb. or less 5d. per lb. (7.5%) 1.7 cents per lb. (3%) (9) 35d. per lb. (4%) 5 cents per lb.(1%) (10) (11). Austria S 35 per kg. (60%) 2/ T 5.25% T 6425% 3 ksrs. or less S 45.5 per kg. (78%) and S 35 per kg. (60%) 5.25% 6.25% 40% 24% T 5.25% T 6.25% Canada Denmark: Finland 2 cents per lb. (16.8%) 270 /re per kg. (24%) Fmk 150 per kg. 2/ S 9% on wholesale price3/ T 25% on gross S 11% on retail price or T 12.4, on gross 5 lb. or less 2 cents per lb. (16.8%) 270 re per kg. (24%) Fmk 150 per kg. S 9% on wholesale price V 12.5%3/ T 25% on gross S 11% on retail price or T 12.4% on gross lanoed 2 cents per lb. l0% 2/ Fmk 1,200 per kg. 2/ S 9% on wholesale price V 12.5%3/ T 25% on gross S 11% on retail price or T 12.4% on gross Japan New Zealand Norway 135% Black 35% Other 20%2/ ld. per lb. (2.1%) NKr 2 perkg. (9.3%) 2/ Commodity tax 10% on DPV (oolong, paochon,tea) Commodity tax 5 on DPV (oolong, paochon tea) 20% 35% Black 35% Other 20%2/ Less than 5 11lb 4d. per lb. (6.4%) 6. 4%) 2.5 cents per lb. (6% NKr (9.3/2) 2/ 2 per kg. Commodity tax 10% on DPV (oolong, paochon tea) Commodity tax 10% on DPV (oolong, paochon tea S 10% on retail price V 20% tea Instant 35%; Other 30%; 27%6/ Instant Other 202/ 50% 252/ 30% Instant Other 15%2/ free2/ S 10% on retail price 20% Sweden SKr 1 per kg. (6.6%) 2/ 6% on retail price 10% SKr 1 (6.62/) 2/ per kg. S 6% on retail price V 10% 10% S 6% on retail price V 10% Switzerland SW F 1 per kg. 2/ Sw F 1.5 per kg. Sw F 3 per kg. Sw F 2.7 per kg.2/

12 SGTP/17/Add.1 Page 13 (1) United Kingdom United States EEC7/ Belgium- Luxembourg France Germany, F.R. Italy Netherlands (2) L 2d. Francs Bulk tea (BTN 09.02) Packaged tea (BTN 09.02) concentrates (BTN 21.02B) (3) (4) (5) (6) per lb. (4.1%) 33.3 per 100 kgs.+ 5.4% 9%2/; Green 18% Black 26.4% 9%2/ ;8/ DM 325 per 100 kgs. (57%) 9%2;;8/ Lit 364per kg. min. or 0.4 9%2/;8/ Florins per 100 kgs. Provisional - subject to amendment Final Kennedy Round concession rate 15% from 29 June 1970 Tr 12% (Belgium) T 3% (Luxembourg) Tr 14% (Belgium) V 8% (Luxembourg) DPV (1970) on DPl on V 17.6% (1970) T 4 V.5.5% T 12% on gross landed T 14.4% on gross TVA TVA4%on DPV DPV Japan has notified her intention to remove the global black tea by the end of F 23 per 100 kgs. Uniform tax F 160 per, 100 kgs. (20%) E DM 4.15 per kg. (71%) (80%) E DM 4.15 per kg. quota restrictions 2d. per lb. (4.1%) 3 kgs. or less 100 kgs.+ 6.9% (7.2%) Francs 33.3 per 3 kgs. or less Green 23% Black 27% 11.5%2/;5%9/ on imports of 3 kgs. or less DM 350 per 100 kgs. (61.4%) 3 kgs. or less Lit per kg. minor 41.9% 11.5%2/;5%9/ 3 kgs. or less f per %2/ (8.3% kgs. Tr 12% (Belgium) T 3% (Luxembourg) Tr 14% (Belgium) V 8% (Luxembourg) V 17.6% (1970) T 4% V 5.5% T 12% on gross T.14.4% on gross 11.5%2/; 5%9/ 6/Quantitative restrictions 7/Provisional rates 8/The F 23 per 100 kgs. (2.8%) Uniform tax F 160 per 100 kgs (20%) E DM 4.15 per (71%) E DM 4.15 per (80%) EEC Common external tariffs until ); in packages of 3,kgs. 24% (KR 12) 8/ Duty suspended until 30 June % 10% 21.2,% kg % kg. l2%2/ or 42.2% 12% 10% Extracts, essences, (7) (8) (9) (10) (11) No Federal No Federal Tr 6% (Belgium) T 3% Luxembourg) Tr 7% (Belgium) V 8,9 (Luxembourg) V 17.6% T 4% V 5.5% Compensatory tax 3.6,w, T 4;: V 12% for tea with 1970 rates in bracket's are or less. 23.%(KR 11.5, 5 until ; 2/Reduced rate until 30 June 1971 Symbols ( ) estimated ad valorem equivalents; T -turnover tax; V - tax on added; Tr - transmission tax; E - excise tax; S - sales tax; DPV - duty paid. Source: Various GATT documents; FAO, CCP:Tah 68 W.P.4; Bulletin International des Douanes and ; Plantation Crops, Commonwealth SecretAriat, London, (11) F 23 per 100 kgs. Uniform tax F 160 per 100 kgs. E DM per kg. (o.6%- 179%) E DM per kg. (0.8%- 201%) - bulk tea 23% (KR 9, free extracts, essences etc.

13 Importing country 50%2/ after (most -favoured-nation rate) TVA, turnover,selective Import Duties ands Internal Charges on Business (BTN and1/ 08.01A) (most- favoured-nation rate) S 126/100 kgs;1/3 2/ S 100/100 kgs3/; s172/ 5cents/100lb. (6.5%) 50 cents/100 lb. (6.5%) V 12.5% Fmk 60/kg. (1049) 279%on gross (a) Cartons Jan./May Fmk0.30/kg.2/ (38%) June/Dec,. Fmk 0.65.kg. (84%) (b) Bunches Jan./ May Fmk 0.25/kg2/ *24%) (24%) June/Dec. Fmk 0.52/kg.(72%) (72%) 30% (stat. rate): 20%2/ to to % (state. rate) 60% (temporary rate) ld. per 15. (20%) 66/100kgs. (5.5%) 3/ 3/ Austria Canada Denmark JuneT Finland 4/ Japan New Zealand Norway Sweden Switzerland United Kingdom5/ Year 4/ UnitedKingdom 5/ United States, 10/ EE0 Belgium- Luxembourg Belgium Internal charges salestax, etc T 5.25% T 6.25% (15% from s 10% on retail price v 20% ondpv (1970) S 6% on retail price v 10% Luxembourg- T 20% Belgium-Tr12% Luxembourg - v 8% (1970) - Tr14% (38%) S 11% or retail price or (04%) T 12.4% on gross landed SGTP/17/Add.1 Page 14/15 France4/ 20% 20% Germany, F.R. 6% (1.1.7c); 6/ T v 7.5% (1970) 4%onDPV V5.5%2/

14 SGTP/17/Add.1 Page 16 Importing Year Internal charges country (most-favoured-nation rate) TVA, turnover, Selective sales tax etc Italy8/4/ 31.2% T 2.3% on grass landed 20% T 2.3% on wholesale piece Netherlands 16.5% T 5% 20% (1.1.7c) v 4% 4% ondpv 1/Provisional - subject to amendment 2/ Frovisionally applied rates of duty 3/Final Kennedy Rcund concession rates 4/Quantitative restrictions 5/Imports from dollar area subject to quota 6/Duty-free quota under realtyty of Reme 7/During period 23 November to March 1370, 2% of tax was being refunded; effective rate therefore redduced to 3.5%. 8/Itaiian banana Monopoly abolished on 1 January /l00,000 tons of Semalia bananas subject toreduced tax of Lit 60/kg 10/The and 1970 EEC common external teriffs for bananas are 20% symbols: ( ) estimated ad valorem 'equivalents, 7 - tunover tax DPV - duty paid ; v; - tax on added; Tr - transmission tax S - sales tax Source: Various GATT documents; FAO, CCP-BA69/7; Balletin International des Douanes l962 and 1965; Fruit Review. Commonwealth Secretariat, London,.

15 SGTP/17/Add.1 Page 17 I Import Duties and Internal Charges on ImportedPapper 09.04) and 1/ - (BTN Importing country Year (most-favoured-nation- rates Australiaa,,TiFinl Japan nm., New Zealan Unground 10% Ground 4d./lb (10%) + primage10% Unground 10% Ground $:L.033/lb. (:+ pr primage 10% Unground (.d r 1,750/100! rs, (' 2;') Ground s 2,700/100 kgs. (14, Unground 20%2/ 20%2/ Ground 35%2/ Unground5% Ground 3 cents lb. +10% (10.0) Unground 5% Ground 7.5%2/ Packed.for retail sale 10% Fmk 83/kg. (25%) Pepperseeds 5% arlce.forretail sale 25% Pepporseedsfree2/ racked for retail sale 10%2/ unground11/2 s12.5% 12.5 T5.25% Internal charges A, turnover, Selective salestax, etc. 12.5%3/ 25% ongress landed T 25% on gross landed S 11% onretail price or s 11% on retailprice or T 12.4% ongrass landed T 12.4% on grass landed Ground 2 5% 40% Unmilled NKr1/kg. (16 2/36); S 10% on retail price Sweden kgs. SKr59/100 kgs. (8.7%) v c 10% Switzerland Unground Sw f 30/100 kgs.(7.9%) Ground Sw F6c/100kgs. Sw kgs2/ (8.36) Ground Unground 10/100 (3.65) 30/100 F Unground 45.6a/cwt.or 1.5% Ground10% Unground frce2/ United States Unground free Ground cents/lb. (105) Unground free Ground cents/lb2/ No Federal Federal

16 SGTP/17/Add.1 Page 18 Internal charges mporting Year country country (most-favoured-nation rates) TVA, turnover, Selective sales tax, etc. Belgiuum- 16.5% Tr 16% (Belgium) - Luxembour T 3% (Luxenbourg) Unground 17%2/(10% until ) Tr 23% (Belgium) Ground 12.5%2/ V 8% (Luxembourg) 1970 France 27% v 6% (unprocessed) - v10% (processed) Asfor Belium-Luxembourg (EEC rate) V 7.5% (1970) Germany, F.R. Unground25% Ground 35% T 4% 1956 As for Belgium-Luxembourg (EECrate) v 5.5%V Italy Ungoundd Lit 395/gr or 48% Gruind it /kg. or 49.50% T 14% ongzross landed vauee - 969As for Belgium-Luxembourg (EEC rate) T. 16.8%on grosslande Netherlands 16.5,% T, % on.s Aor BelBelgium-Luxembourg (EEC rate) v12% on ;/P1/vistcnionalsuba;ejecttoamendment. Duties and charges own are for pepper co ofe 3engenusiper". Different rates of duty are scmeometiespplied to popepper of the genus "prime or the genus fca"ricu.,-m".ther flavolavourngst sneces such as vani l llainnamon, cloves, nutme'-, g, e, cardamom, gi.ggingerc. are also su. oebject te dusand internal charges in some iia,industrialimporting count. Z/Fi2/l Ker.Kennedy nd concession rate 2V15315%om 29 June v70;1 L;4 The : E cwcommonexternal tariffs for itembtn with 1970 rates i brackets are '220%for ungroundpepper (KR 17,10 until ) and 25% for groundpepper (KR 12. SySymbols: ( - est-mated ac.d alalcrem equivalents; - taiurnovertx V - tax on adddde Tr - transmission tax; S - sales tax; DPV - duty pair, Source: Various GATT Iodocument; Bulletin International dez Douanes and ; Plantation Crorops, commonwealtsecretariat, LoLondon, 1970