IMPORT DUTIES AND INTERNAL CHARGES ON TROPICAL PRODUCTS. Addendum

Transcription

1 RESTRICTED GENERAL AGREEMENT ON it^ig^ 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/7, 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 Page Coffee 2/3 Cocoa 6 Tea 2 Bananas 4/5 Pepper 7

2 SGTP/7/Add. Page 2/3 Import Duties and Internal Charges on Imported Coffee and Coffee Products and (mostfavourednation Coffee beans roasted, unroasted (BTN 09.OIA) sales tax, etc.. J.^/"^ J.lv ULIUJI j (mostfavourednation Extracts, essences, concentrates and coffee preps. TVA, turnoy.er, sales tax, etc. (BTN 2.02A) () Australia (2) (3) Raw 3d. per lb. (3$) Roasted 6d. per lb. (8.5$) Raw as prescribed by bylaw Other $A per lb. (2$) Roasted $A O.075 per lb. ($) i ') (5) (6) )! Dry 5s.3d. per lb. (47$) Other 9d. per lb. (8$) Dry $A 0.40 per lb. (23.5$) Other $A O.075 per lb. (4$) (7) (8) Austria Green S 4 per kg. (48$) Roasted S 24.5.per kg. Ç40$) Unroasted 20$?/; l/ Roasted 30$?/; S 7 per kg./(29$) T 5«25$ of purchase T 6.25$ on paid value Extracts, solid 40$ Other S 24,5 per kg, (40$) Extracts, solid 24$/ Other S 24.5 per kg. (38.7$) T 525$ of purchase T 6.25$ on paid value Canada 4/ Denmark I969 5/ Green 2 cents per lb. (57$); for extracts Roasted 4 cants per lb. (4$) Green ly Roasted 2 cents per lb.?/ (5$) Green 87 /re per kg. (33$) Roasted 230 dre per kg. (46.9$) Raw 87 /re per kg. (32.2$) Roasted 230 /re per kg. (39.6$) S 9$ on wholesale v 2.5$^/ Extracts 7 cents per lb. (4.4$) Extracts 7 cents per lb. (4.6$) Extracts, essences 0$ Extraces, essences 0$ S 9$ on wholesale V 2.5$ 6 ' / " E DKr 6.5 per kg. on soluble E DKr 59 per kg. on soluble (57.8$) Finland ' Unroasted Fmk 80 per kg. (55$) Roasted Fmk 290 per kg. (,79$) Unroasted Fmk ?/ per kg. (2$30$), Roasted Fmk.Ô5 per kg.' (34$) T 25$ on gross landed value T 2.4$ on gross landed value or S $ on retail Fmk 700 per kg. (93$) Fmk 4.5 per kg.?/ (28$) T 25$ on gross landed value T 2.5$ on gross landed value or S $ on retail Japan Unroasted 30$; 20$2/ Roasted!/ 35$ Unroasted?./ Roasted 35$ Commodity tax 0$ on DPV Commodity tax 5$ on DPV Sugared 35$; Other 30$ Instant 25$.. Sugared 30$?/; Other 25$?/ Instant 25$ Commodity tax 0$ on DPV Commodity tax 5$ on DPV New Zealand Norway 5/ 5/ Raw Id. per lb. (23$) Roasted 50$. Raw.42 cents per lb.?/ (4$) Roasted 50$ Green NKr 0.2 per kg. (3.8$)!/ Roasted Mr per kg. (9$) l/. Green?/ Roasted NKr 0.5 per kg.?/ (8.3$) V 20$ (970) on DPV 50$ 50$ Extracts, essences and concentrates NKr per kg. (3.7$) j Extracts, essences and j concentrates NKr 0.5 per kg. ; (.3$) " S 0$ on retail V 20$ (970) on DPV

3 SGTP/l7/Add.l Page 4 Coffee beans roasted, unroasted (BTN 09.0A) Extracts, essences, concentrates and coffee preps. (BTN 2.02A) () (2) (3) M (5) (6) (7) (8) Sweden Switzerland Green SKr 45 per 00 legs. (.25*) Roasted SKr 60 per 00 legs y (5*) Oreen SKr 20 per 00 kgs.2/04.4$) Roasted SKr 25 per 00 kgs.^' (55$) Raw Sw F 5H per 00 legs. (l6.3*) Unroasted, decaffeinated Sw F 85 per 00 legs. (27.6%) Other Sw F 00 per 00 legs.. (20.5*) Raw Sw F 50 per 00 legs./ (3.8*) Unroasted, decaffeinated Sw F 76 per 00 legs.2/ (7.*) Other Sw F 90 per 00 kgs.2/ (5.7*) S 6% on retail V 05g on DPV R :, >a3<;ed SKr 45 per 00 kgs. (.3*) Gr^en SKr 35 per 00 kgs. C.8K) 0* 2/ ' Sw F 300 per 00 kgs. (29.9*) Sw F 270 per 00 legs./ (6.7*) S 6* on retail V 0$ on DPV Coffee substitutes containing coffee SKr 45 per 00 kgs. United Kingdom Raw 9B.4d. per cwt. (4$) Roasted 2s.6d. per cwt. (5*) Raw 4s.8d. per cwt. / (.4$) Roasted 6s.3.6d. per cwt.2/ {2%) 56s, per cwt. (6.4*) 40s. per cwt.i' (4.4*) United States 3 cents per lb. (.7*) Soluble or instant 2/. Other =' Benelux' Unroasted tfot caffeine free 4.8* Decaffeinated 6.3* Unroasted 2./ Not caffeine free 9.6%/ Decaffeinated 3*5 5*'> Roasted' Not caffeine free 5$ Decaffeinated 8* 0/ T 3* on DPV (Luxembourg) Tr 2* on DPV (Belgium) (Netherlands) Luxembourg V 8* on DPV (97 ) Belgium ïr 4* on DPV Netherlands V 4* on DPV 2.2* 8*^/ T 3* on DPV (Luxembourg) Tr 2* on DPV (Belgium) (Netherlands) Luxembourg V 8* on DPV (970) Belgium Tr 4* on DPV Netherlands V 2* on DPV France ^/ Unroasted Not caffeine free lq% Decaffeinated 2* Roasted 49*5* Unroasted 2 / Not caffeine free Decaffeinated 3*; 7.8*3/ Roasted 2 / Not caffeine free 5* Decaffeinated 8* V 7.6ft! on DPV (970) V 7.6* on DPV (970) Raw coffee F 22.5 per 00 legs. (7*) Uniform tax F 20 per 00 kgs. (37.5*) Liquid 0* Other 30* 3^/ V 25* on DPV V 7.6* on DPV

4 SOTP/7/Add.l Page 5 () (2) (3) Coffee beans roasted, unroasted (BTN 09.0A) w (5) Extracts, essences, concentrates and coffee preps. (BTN 2.02A) (6) (7) (8) EBcI' (cont'd) Germany, F.R. Italy Unroasted " Not caffeine free Lit 75.8 per kg. (9.5*) Decaffeinated Lit 50 per kg. (38.9* Roasted Not caffeine free 29.7/6 Decaffeinated 40$ Unroasted?./, Not caffeine free 9.6^2/ Decaffeinated 3* Roasted^/ Not caffeine free 5# Decaffeinated l8j6 / Provisional subject to amendment 2/: Pinal Kennedy Round concession rates y Unroasted Not caffeine free DM. per kg. (29*)" Decaffeinated DM.95 per kg. (57*) Roasted DM/.95 per.kg. (57JÈ) Unroasted / Not caffeine free 9.6jg2/ Decaffeinated 3* Roasted=' Not caffeine free 5# Decaffeinated l8# T 4# T 4# V 5.5^ii/cn DPV V 5.5#^on DPV T 25? on DPV T 2# on DPV T 4.4# on DPV T 4.4* on DPV DM 3.6 per kg. (055g) on raw coffee DM 4.8 per kg. (l40jg) on roasted coffee DM 3.6 per kg. (00JS) on raw coffee DM 4.5 per kg. (25*) on roasted coffee Unroasted Lit 500 per kg. (29.8<g) Roasted Lit 690 per kg. (79.2*) Unroasted Lit 500 per kg. (0#) Roasted Lit 690 per kg. U52*) 28.4# 8^/ 38.7* 8^/ T 4# V 5.5* 8ft DPV T 2JS on DPV T 4.4JÉ on DPV.Provisionally applied rates of duty.up to 5 per cent of customs, receipts from coffee credited to a fund to encourage investment.in developing countries 5/.Quantitative restrictions 0/ 5 per cent from 29 June 970 / The EEC Common external tariffs on coffee with 970 rates in brackets are unroasted not caffeine free l per cent (KR 9.6; 7 under Yaounde Convention; 2 per cent (KR 3, 5); roasted not caffeine free 25 per cent. (KR 5), decaffeinated 30 per cunt (8); extracts, essences, etc. of coffee 24 per cent (8). ~ 05 per cent of total imports admitted duty free 2/ The common external.tariff on unroasted coffee (not caffeine free) reduced to 7 per cent in connexion with Yaounde Convention 20/ Increased to 7 per cent on January 970 / Reduced to 3.5 per cent in November 968 Symbolst ( ) estimated ad valorem equivalents; T turnover tax; V tax on value added; E «xeise tax; Tr transmission tax; S sales tax; DPV duty paid value. Sourcet Various GATT documents, Bulletin International des Douanes I962,. Plantati*n Cropo^ Commonwealth Secretariat, London 970. t DM 3.9 Per kg. on soluble coffee (50*) DM 3 per kg. on soluble coffee (7*) Lit 2,070 per kg. on coffee extract (54*) decaffeinated 5 inbenelux),

5 ., SGTP/7/Add.l Page 6 Import Duties and Internal Charges on Imported Cocoa and Cocoa Products and 96ÇP / Australia (mostfavourednaticn 0.5d. per lb. (*) > t Raw free Roasted $A.004 per lb. (*) Cocoa beans raw or roasted Internal sales tax etc. (BTN 8.0) charges I Co?oa paste, whether or not defatted (BTN 8.03) (mostfavourednation Sweetened 2.5d. per lb. (lo.ojg) or 7.5* Unsweetened Id. per lb. (6*) $A.008 per lb. (55*) TVA, turnover. sales tax etc. s / s 5* Internal ( charges! j :! i. Cocoa butter (fat or oil) (BTN 8.0^) (mostfavourednation i As prescribed by! bylaw 2d. per lb. (3.5*) ; Other 3.25d. per lb. (6*) As prescribed by bylaw $A.07 per lb. (2.7*) Other $A.027 per lb. (3*) j Internal j sales tax etc. S 2.5* c, 2 / s i% J jharges i Austria S 2 per kg. (6*) ^Z ^ Raw 7*^; Eree Other 0*/ S.55 Per kg. (23 ). 255e/ T 5.25* on DPV T 7.75/6 on DPV 6* 6*; *^ T 5.25 on DPV T 7.75* on DPV. Canada Denmark $ per 00 lb. (4.*) Pree2/ Fi'ee 7/ V 2.5* ' Sweetened 4 cents per lb. (0.5*) Unsweetened 3 cents per lb. (7.9*) */ Sweetened 2 cents per lb. (3.9*) 5/ Unsweetened cent per lb. (.9*) 20 /re per kg.. (2*) ^' V 2.5*^ ". E 50 /re per kg /3* of wholesale (7.2* + 33 /3*) E DKr 6 per kg. 2,25 cents per lb. (5.9*) ^' S * on value for duty + duty S 2* on value for duty + duty 7/ V 2.5* E 50 /re + 53 /3* of (7.2* + 33 /3*) E DKr 6 per kg.

6 SGTP/7/Add.l Page 7 Australia Austria Cocoa powder, unsweetened (BTN 8.05)! j (mostfavourednation 4d.per lb. ($) ÇA.033 per lb, (7#) 29^5/ v 2.7$'; iw i sales tax, etc. i T 5.25* on DPV T 0.6$ on DPV ' ' ^, Chocolate and other preparations containing cocoa (BTN 8.06) ( mo s t f a vo ur e d nation Powdered for drinking 4d. per lb (*) Other 4d.per lb, (5*) or 47.5* + 0* primage Powdered for drinking 3.3 cents per lb. {7%) Other 47.5* + 0* primage 32*; min. of S 4.6 (8.6*) 32$; min. of S 4.6 per kg. (20.4J6) S 2.3* S.5*2/ sales tax, etc. T 5.25 on DPV T 3# on DPV Canada 22.5* 20*; 22.5^ 5^ S * on duty paid value + duty2/ S 2* on duty paid value + duty 7 Denmark 96Ç 22 ^re per kg. (7$) 5/ **' v 2.5*2' E 50 /re per kg, + 33 /3* of wholesale (47.7$ + 33 /3*) E DKr 6 per kg. 5* (min. of 45 /re) per kg. (min. of 6*) 5* (min. of 45 /re) per kg. 2. ^ E 50 /re per kg /3* of wholesale E DKr 6 per kg.

7 SGTP/7/Add.l Page 8 Cocoa beans raw or roasted (BTN 8.0) Cocoa paste, whether or not defatted (BTN 8.03) Cocoa butter (fat or oil) (BTN 8.04) (mostfavourednation j ; : sales tax etc. (mostfavourednation sales tax itc. (mostfavourednation TVA, turnover. sales tax etc. Internal charge s Finland Japan 9/ Raw Fmk 90 per! T 25# 'on gross kg. (53$) j Roasted Fmk 205 i per kg. ri Raw Preef', ; S # on retail Other J 0 i or T IZAf, on gross landed! value i b% 5/ ^'. Fmk 290 per kg. m%) yftr; 20 'b/ \0%: 2055 defatted T 25$? on gross S $ on retail or T 2.45» on gross landed value Fat content under 3056 Commodity tax 0$ Commodity tax 5 Fmk 22 per kg. (3.5#) 2^/ 0$ 5/ T 2555 on gross S 55 on retail or T 2.45$ on gross! New Zealand Raw 0.5d. per lb. (2.655) Roasted 50$ ' Raw / cents per lb. (#) Roasted 505Î 30%' 30$ Norway NKr 0.l6 per kg. JV S 0# on retail V 2055 on DPV NKr 0.96 per kg. (0.7$) Fre&2' S 05» on retail V 205: on DPV NKr 0.3 per kg. (.3%) ^' S 050 on retail V 2055 on DPV Sweden SKr 0.5 per kg. S 6% on retail ^' V 055 on DPV SKr 0.35 Per kg. ( / SKr 0.0 per kg.' (.352) S b$> on retail V IO55 on DPV SKr 0.35 per kg. (5.6#) SKr 0.0 per kg.^ (.350 S 655 on retail V 055 on DPV Switzerland Sw F per 00 kgs. 2.' Sw F 50 per 00 kgs. (^9.52>) Sw F 40 per 00 kgs.2' (7.2;*$) Sw F 5 per 00 kgs. '(55) Sw F 2.5 car 00 kgs. 2/ (0.$) United Kingdom United States Raw or roasted 2s.4d. per cwt (.3$); 3s.Od. per cut. (.755) 2' Revenue duty 6.85S 3s.Od. per cwt. (l?>) Fre&2/ O.625 cents per lb..(2*5). ^' 2s.4d. per cwt. (O.65&) r, 5/ y&

8 SGTP/7/Add.l Page 9 (mostfavourednation Cocoa powder, unsweetened (BTN 8.05) TVA, turnover. sales tax, etc. '(mostfavourednation Chocolate and other preparations containing cocoa (BTN 8.06). sales tax, etc. Selpefc ï ve* Finland 96a Fmk 30 per kg. (78*) 0*5/ T 25* on gross landed value S * on retail or T 2.4* on gross landed value Fnk 5 per kg, (5*) Fmk.57 Per kg.5/(2.3*) T 25* on gross S * on retail or T 2.4* on gross E Fmk 2.5 per kg. (chocolate) E Fmk per kg. chocolate and certain other products Japan New Zealand 8 / 9/ 30* 305g 30* 30* Commodity tax 0* on DPV Commodity tax 5* on DPV Confectionery 4C* Other sugared 35$ Other 25* As above 47.5* ^7.5* Norway NKr 0.8 per kg ic l32*) NKr 0.4 per kg.2/(i4.2*) ' S 0* on retail V 20* on DPV 8.06A NKr'l per kg. (5.3*) 8.06A NKr per kg. (5.8*) Sweetened cocoa powder 20* S 0* on retail V 20* on DPV E 66 2/3* on chocolate E NKr 5 per kg. (..70) Sweden Switzerland SKr ol35 per kg. (4.5*) 5/. SKr 0.0 per kg.^ (5*) Sw F 50 per 00 kgs. (29.5*) Sw F 40 per 00 kgs.m (7.9*) S 6* on retail V 0* on DPV ' Block chocolate confectionery 0* Ice cream etc. Subject to compensatory tax 5*^ Food preparations containing cocoa o;5*5/ Sweetened cocoa powder 20* Other 20* Sw F.50 per 00 kgs* (",.4*) SWF50 pef 00 kgs. (3.9*) S 6* on retail V 0* on DPV Manufacturers' tax 65* on chocolate Equalization tax NKr 50/OO kgs. Manufacturers' tax 50* on chocolate Equalization tax SKr 60 per 00 kgs. United Kingdom 2/ 3s.Od. per cwt. (2.7*) 5/ 3s.9d.2s.3.3d. per cwt. (2.3*3.2*). ) 4s.6d. per cwt. (2.*) S 5* on wholesale (chocolate) S 22* on wholesale (chocolate) United States ±2/ 0.75 cents per lb. (4.2*) 0.37 cents per lb. (0.5*) Unsweetened 0.625cents per lb. (i.w Sweetened 0.8 cents per lb. (.8*) Unsweetened.5/' Sweetened bars of 0b. or more 0.4 cents per Vojl/ (.2*) Other 5*5/ \

9 SGTP/?.7/Add.l Page 0 EEC^/ Belgium/ Luxembourg 2.7/2 Cocoa beans raw cr roasted (BTM 0. 0) (most TVA turnover favourednation rsàles tax etc. 5.4*5/ ; h$àj Tr 6* on DPV (Belgium) <p 3* on DPV (Luxembourg) Tr 7* on DPV (Belgium) V 8* on DPV (Luxembourg) 970 i Cocoa paste, whether or not defatted (BTN 8.03)! Cocoa butter (fat or oil) (BTN 8.04) Internal chare es TVA, turnover ^ j j L (mostfavourednation sales tax etc..!'mostfavoured' sales tax etc. rate ) nation! " 4.5* 5*5/ Tr 6* on DPV (Belgium) T 3* on DPV (Luxembourg) Tr 7* on DPV (Belgium) V 8$ on DPV (Luxembourg) * 2*5/ Tr 2* on DPV (Belgium) T 3* on DPV (Luxembourg) Tr 7* on DPV (Belgium). V 8*on DPV (Luxembourg) 970 France Germany F.R. ^ 3* 5.4*5/ k$u/ 9* 5M& i+*i2/ V 6* on DPV V 7.5$ on DPV (970) T (raw) 4* (other) V * on DPV F,07. per kg. (2.5*) 25* 5^ 32* 5*5/ V 6* on DPV V 7.5* on DPV (970) T 4* on DPV V 5.5* on DPV 5..08o per kg. U.o*) 22$!V 6* on DPV I2jgl/! v 75* on DFV (970) 29.7$ 2*5/ T 4* on DPV V * on DPV F.085 per kg. (.6*) Italy Raw 2.7* Roasted 5.5* Broken beans 8.* T 3.3* on DPV Lit l80 per leg. Unroasted Lit 200 per kg * T 3.3* on DPV Lit 32.5 per kg (47*) 22* T 3.3* on DPV Lit 32.5 per kg. (47*) 5.4*5/ if* ^ T 4* on DPV Roasted n.a. 5*5/ '. 0$ una tantum since I.IO.69 n.a. 2*5/ 0$ una tantum since.0.69 n.a. Netherlands 5.4*2< 4*2/ T 3.26$ on DPV V 2* en DPV i4.5* 5*5/ T 5.26* on DPV V 2* on DPV 9.5* 2*5/ T 8.69* on DPV V 2* on DPV

10 SGTP/7/Add.l Page. EEC^ Cocoa powder, unsweetened (BTN 8.05) (mostfavourednation sales tax, etc. : Chocolate and other preparations containing cocoa (BTN Impcrt duty (mostfavourednation TVA turnover, sales tax., etc. 8.06) Belgium/ Luxembourg 5.* 6$^ i Tr 6$ on DPV (Belgium) T 3$ on DPV (Luxembourg) Tr 7$ on DPV (Belgium) V 8$ on DPV (Luxembourg) 970 Cocoa powder Mere than 60% sugar 34.6$ Less than 60$ sugar 24$ Other 24$ Coca powder c/ More than 60$ sugar 0$^' + em Less than.6,0$ sugar io$5/ em Other 2$5/+ em Tr 6$ on DPV (Belgium) T 3$ on DPV (Luxembourg) Tr 7$ on DPV (Belgium) V 8$ on DPV (Luxembourg) 970 France *V 27$ l6$5/ V 25$ on DPV V 7.6$ on DPV (970) F.085 per kg. (4.5$) 30$ 0$5/+ em; 2$^/+ em V 25$ on DPV V 7.6$ on DPV (970) F per kg. Germany F.R, 27$ l6$v T 6JÉ on DPV V 5.5$ on DPV More than 6û$ sugar 50.4$ Less han 60$ sugar 30$ Other 30$ 0$5/ + em. i2$5/+ em T 6$ on DPV V $ on DPV Italy 23.5$ 6$^ 0$ una tantum T 4$ on DPV Lit 32.5 per kg. (92.4$) n.a. More than 60$ sugar 92.7$ Less than 60$ sugar 30$ Other l9$27$ 0$2/+ em; 2$V+ em n.a. n.a. n.a. n.a. Netherlands 5.* 6$^ T 5.26$ on DPV V 2$ on DPV More than 60$ sugar 34.6$ Less than 60$ sugar 24$ Other» 24$ 0$2/+ em; 2$5/+ em T 0$ on chocolate products V 4$ chocolate and confectionery for use as a sandwich spread Provisional.subject to amendment 2/Exempt when used for manufacturing 3/Chocolate for potable use mostly exempt 4/Temporary duty rates. 5yFinal Kennedy Round concession rate 6yMainly chocolate bars and candies. Bases and concentrates for food beverages, bakery products, cake and biscuit mixes exempt. 7/5 per cent from 29 June 970 'Chocolate and cocoa preparations subject to quota 9/Cocoa beans, butter>and cocoa preparations subject to import licensing 0/Cocoa products containing more than 50 per cent butterfat subject to quota ll/chocclate milk crumb subject to quota L2/I962 EEC common external tariffs on cocoa nnd cocoa products with 970 rates in brackets are BTII per cent (KB 5.4, 4 under Yaounde II); per cent (KR 5); l per cent (KR 2); per cent (KR 6); 8.06 less than 60$ sugar, 30$ (KR 0$ + more than 60$ sugar 80$ (KR 0$ + em), other 27$ (KR 2$ + em). 3/The common external tariff on cocoa beans, raw or roasted reduced to 4 per cent in connexion with Yaounde Convention, 4/Cocoa paste, butter and powder restricted Symbols; ( ) estimated ad valorem equivalents; S sales tax; T turnover tax; V tax on value added; Tr transmission tax; E excise tax; DPV duty paid value; em element mobile. Source ; Various GATT documents; Bulletin International des Douanes, and ; Plantation crops, Commonwealth Secretariat, London, 970.

11 SGTP/7/Add.l Page 2 Import Duties and Internal Charges on Imported Tea and Tea Products and 96jj Bulk tea (BTII 09.02) Packaged tea (BTN 09.02) Extracts, essences, concentrates (BTN 2 02B) (mos tfavourednation sales tax etc. (mostfavoured {' nation j sales tax etc. (mostfavourednation.ate) sales tax etc. () (2) (3) W (5) (6) (7) (8) (9) (0) (ID Australia 3d, per lb. (6$) ' 0 lb. or less 5rt. per lb. (7.5$).7 cents per lb.(3$) 5d. per lb. (4$) 5 cents per lb.(l$) Austria Canada Denmark Finland / Japan New Zealand Sweden Switzerland ;S 35 per kg. (60$) J 2 cents per lb. (l6,8$) : 270 cfre per kg. ' (24$),, : Fmk 50 per kg. I(22*.. 2 / 35$ Black 35$,/, Other 20$iv 5/ Id. per lb. (2.$) 2/ i inkr 2 per kg. (9.3$) y ; skr per kg. (6.6%) 3/ Sw F per kg., U5.&) */ T 5.25# on DPV jt 6,25$ on DPV S 9$ on wholesale,/ V 2.5$^ T 25$ on gross S $ on retail or T 2.4$ on gross Commodity tax 0$ on DPV (oolong, paochon j tea) Commodity tax 5$ on (DPV (oolong, paochon tea) V 20$ on DPV I S 6$ on retail V 0$ on DPV 3 kgs. or less ; T 5.25$ on DPV S 45.5 per kg. (78$) and i S 35 per kg. (60$) 0: T 6.25$ on DPV 5 lb. or less 2 cents per lb, (6.8$) 270 o/re per kg. ( 2 ^ Fmlc 50 per kg. (22$i, =/ Norway 35,. Black 35$?/ Other 20$=^ Less than 5 lb. Id. per lb. (6.$) 2.5 cents per lb.(6$ IIKr 2 per kg. (9.30 i/ SKr per kg. (6.6A / Su F.5 per kg, (l6.5.i) f/, S 9$ on wholesale '. V 2.5$2/ T 25$ on gross S $ on retail or T 2.4$ on gross Commodity tax 0$ on DPV (oolong, paochon tea) Commodity tax 0$ on DPV (oolong, paochon tea!) S 0$ on retail V 20$ on DPV js 6 on retail V 0$ on DPV 40$ 2hyT 2 cents per lb. 0$ i/ Fmk,200 per kg. (50$ / ±/ : T 5.25$ on DPV T 6.25$ on DPV S 9, : on wholesale! I v 2.53/ T 25$ on gross S $ on retail or T 2.4$ on gross Je/ Instant 35$; 2'^'j Other 30$; 27.;$2/ if Instant 257 Other 20$ / I 50$ 25$^ i 30$ Instant free ' 2/ Other 5$2/ 0$ l/ Sw F 3 per kg. Sw F 2.7 per kg., S 0$ on retail I V 20$ on DPV : / S 6>i on retail i V 0$ on DPV

12 SGTP/7/Add.l Page 3 Bulk tea (BTN 09.02} Packaged tea (BTN 09.02) Extracts, essences, concentrates (BTN 2.02B) () (2) (3) W (5) (6) (7) (8) (9) (0) () United Kingdor* United States EEC.V 9&2 2d. per lb. (4.*) 2d. per lb. {'4,%) 0* 0* Belgium Luxembourg Francs 33.3 per 00 kgs.+ 5M (5.7)=') 2j 9?» ; y Tr 2* (Belgium) on DPV T 3* (Luxembourg) on DP\ Tr 4* (Belgium) on DPV V 8)o (Luxembourg) on DPV (970) 3 kgs. or less Francs 33.3 per 00 kgs.+ 6.9* Tr 2* (Belgium) T 3* (Luxembourg) Tr 4* (Belgium) V 8* (Luxembourg) 0* * / 2 Tr 6* (Belgium) T 3* Luxembourg) Tr 7* (Belgium) V 8/J (Luxembourg) trance G.een 8* Black 26.4* 2/ 8/ 9*~ ; V 7.6* on DPV (970) F 23 per 00 kgs. (2.8*) Uniform tax F l60 per 00 kgs. (20*) 3 kgs. or less Green 23* Black 27* J/ 2/.556 ;5* V 7.6* on DPV (970) F 23 per 00 kgs. (2.8*) Uniform tax F l60 per 00 kgs (20*) 2.2* 2 V 7.6* on DPV F 23 per 00 kgs. Uniform tax F l60 per 00 kgs. Germany, P.R. Italy Netherlands TT r 2/ Final Kennedy Round concession rate ] 5* from 29 June 970 If. y DM 325 per 00 legs. {5%) 9$ /;S/ Lit 364 per kg. mln. or 40.4* 9^/; / l Florins per 00 kgs. 9%H ^ Provisional subject to amendment T 4* on DPV V 5.5* on DPV T 2* on gross landed value T 4.4* on gross TVA 4* on DPV E DM 4,5 per kg. (7*) E DM 4.5 per kg. (80*) Japan has notified her intention to remove the global quota restrictions on imports of black tea by the end of 97. Symbols; 3 kgs. or less DM 350 per 3 kgs, or less Lit 377. Per kg. min. or. 4.9,*.5^/5 5*2/ 3 kgs. or less f. 33,3 per 00 kgs + 6.9^(8.3$ <. VfL' \ v&f ' D T 4* V 5.5* on DPV T 2* on gross T 4.4* on gross! V 2* on DPV Quantitative restrictions E DM 4.5 per kg. (7*) EDM 4.5 per kg. (80*) 28.4* 2*?/ Lit per kg. or 42.2* 2* %y 0* iaêl T 4* on DPV V 5.5* on DPV Compensatory tax 3.6* on DPV T 4* on DPV V 2g on DPV E DM per kg. (0.6* 79*) E DM per kg. (0.8* 20*) Provisional rates 7/ The EEC Common external tariffs for tea with 970 rates in brackets are bulk tea 23* (KR 9, free until ); in packages of 3 kgs. or less 23* (KR.5, 5 until ); extracts, essences etc. 24* (KR 2) 8/ Duty suspended until 30 June 97 2/Reduced rate until 30 June 97 ( ) estimated ad valorem equivalents; T turnover tax; V tax on value added; Tr transmission tax; E excise tax; S sales tax; DPV duty paid value. Source: Various GATT documents; FAO, CCP:Tah 68 W.P.4; Bulletin International des Douanes and ; Plantation Crops, Commonwealth Secretariat, London, 970.

13 SGTP/l7/Add.l Page l4/l5 Import Duties and Internal Charges on Bananas fibtn 08.0A) and %W (mostfavourednation sales tax, etc. ; Austria S 26/00 kgs.:, ^// S loo/loo legs J/; S 7I/!T 525$ on DPV ;T 6.25$ on DPV I Canada SO cents/loo lb. [6.5/0) c 0 eeats/loo lb. (6.5$) Denmark I! c.tf :P 3/ V 2.5$ (5$ from 29 June 970) ifinland ^/ i V Fmk 60/kg. (04$) (a) Cartons /, R<. (:,cw Jan./May Fmk 0.3û/kg./ June/Dec. Fmk 0.65/kg. (84$) (0) Bunches / Jan./May Fmk 0.25/kg.^/ (24#) June/Dec. Fmk 0.52/kj. (72$) it 25$ on gross S $ on retail or 'T 2.4$ on gross landed! value Japan New Zealand Norway Sweden Switzerland ^ j!. t j ; I United Kingdonu/l962, United States I j 0/ EEO, Belgium ] Luxembourg I 30$ (stat. : 20^/to r 0$2/ after $ (stat. og$ (temporary I Id. per lb. (2,0;î) ONZ.OoVlbJ/ (8$) NKr 6.66/00 kgs. (5.5/') 2/ SKr lu/00 kgs. (0$) 3/ Sw F 20/00 kgs. [?.6.2 : 'i Sw F 20/OO kgs (23.3$) 7s.6d. per cwt. (0$) 7s.6d. per cwt. (3.7$) l6.5$ 20$ (..70)!.6.62 S 0$ on retail iv 20$ on DPV (970) S 6$ on retail V 0$ on DPV Ho Federal Luxembourg T 2% on DPV Belgium Tr 2$ on DPV Luxembourg V 85S (970) on DPV Belgium Tr 4^ on DPV Franc ov Germany, F.R. 20$ 20$ 6$ 20$ (..70); Fre & V 7.5$ on DPV (970),T $ on ppv V 5.5$/ on DPV,

14 SGTP/7/i Page 6 'Add.l c ountry import duty (mostfavourednation sales tax etc Italy*/ w Netherlands 3.25É 20% 6.5JÏ 20$ (..70) 2/ Provisional subject to amendment / Provisionally applied rates of duty <2/Final Kennedy Round concession rates 2/Quantitative restrictions T 2.3$ on gross landed value T 2.3$ on wholesale piece T 5$ on DFV V K% on DPV 5/lmports from dollar area subject to quota *" Dutyfree quota under Treaty of Rome ^During period 23 November to March 970, 2$ of tax was being refunded; effective rate therefore reduced to 3.5$. ^Italian banana Monopoly abolished on January 965 "00,000 tons of Somalia bananas subject to reduced tax of Lit 60/kg. i2/the and 970 EEC common external tariffs for bananas are i20#. Lit 90/ Symbols ; ( ) estimated ad valorem equivalents; T turnover tax? DPV duty paid value; V tax on value added; Tr transmission tax; S sales tax Source: Various GATT documents; FAO, CCPBA69/7; Bulletin International des Douanes and ; Fruit Review. Commonwealth Secretariat, London,. (90*)

15 SGTP/7/Add.l Page 7 Irroort Duties and Internal Charges on Imported Pepper 6T:mT and %W TBTW o^wr (.nostfavourednation rates) sales tax, etc. [Australia j! i i Unground 05» j Ground Ud./lb. < {ic : ') + primage 0$ 'Unground 0}o j Ground $A,033/lb. (>;.!< + primage 0}i.5% Austria Unground S,750/00 kgs. ( c 2;. : ) I Ground S 2,700/00 kgs. (l4 r }>)! Unground 20/2/ I Ground 35}>=' T 5.25}o on DFV T 6.25^ on DPV Canada 'Denmark \Finland j 562 I I j! r 69 Unground 5}' GrourvJ 3 cents lb. + 0}J (Î Unground c //o, Ground 7,Y?èJ Packed for retail sale 0}' 0/ Packed for retail sale 5}»^/ Fmk 83/k.:. (2 5^) Fro^ V 2.5*2/ JT 25/J on gross landed i value S J» on retail or T 2.4}a on gross landed value Japan! Pepperseeds r /f> j Ground 5;»' j lacked for retail, sali lie 25/0! Poppcrseeds freei/ i Ground r?pj 2/ I Packed for retail sale 0}»' New Zealand Unground 7 l/2>j j Ground 25}?; ' HOtf. j Unground 3 3.A/2/ j Ground 2 5}I; H0% Norway Sweden Switzerland junmilled NKr l/kg. (l6 2/3^); j Billed ÎÎKr.2/kg. (20/J)! I Frea ' i 569 I iskr SO/IOC kgs. (8.7}»)! Pree=/ lun.grourk. Sw F 30/l00 kgs. (7.9/6) Ground Sw F 6C/0C kgs. {lïa'.a! Unground Sw F lo/loo kgs / (3.6#) 'Ground Sw F 3d/lOC kgs^/ (8.3}S) IS 0/? on retail IV 20}3 on DPV [S 6}J en retail V 0}» on DPV junited Kingdom j J United States j! I Unground ; ls.6d./ewt. or.5}o I Ground 0}'=, IUnground freeiv Ground 0}? Unground free I Ground 3 cents/lb. (0$) JUnground free (Ground.5 cents/ (5ÎÎ) I I

16 SGTP/7/Add.l Page 8. EE' :cv Belgium Luxembourg. nbst'favcurednation rates) Internal, charges sales cax, otc, 6.5$ r l9/> (Belgium) on DPV T 3% (Luxembourg) on DPV j Unground life'/ {lofo until ) Tr 23;' (Belgium) on DPV i J Ground 2.5j / JV Sf (Luxembourg) 970 on DPV Prance, 27>J jv of' (unprocessed) on DPV IV 0$ (processed) on DPV As for BelgiumLuxembourg 'EEC v?. 5$ on 3PV (970) Germany, F.R.d962! Unground 2% I Ground 35j?. JT ;i on DPV! As for BelgiumLuxembourg (EEC! V r.% or. DPV Italy ' 96 e ; Unground Lit 395/kg. or US?? Ground Lit UOo.3o/k'g. or '9.5^ jt l4# on gross! As for Belgium Luxembourg '^EnC ;? l&.qji on gross landed J j value Netherlands i l6.5# IT 5.26^ on DPV! As for BelgiumLuxembourg (SEC V 2, f j on DPV w Provisional :o anenanent. Duties and charges shown are for pepper of the genus "piper". Different rates of duty are sonatines applied to popper of the genus "pimento" or the genus "capsicum". Other flavourings and spices such as vanilla, cinnamon, cloves, nutmeg, mace, cardamom, ginger, etc. are also subject tc duties and internal charges in some industrial countries. =/Final Kennedy Round concession rate 2/ V 5)? from 29 June 970 The EEC coaiaon external tariffs for item BTri 09.0 with l,?0 rates in brackets are '20/.' for unground pepper (Kh 7, 0 until ) and 25;'' for ground pepper (KR 2.5) Symbols; ( ) estimated ad valorem equivalents; T turnover tax; V tax on value added; Tr transmission tax; S sales tax;' DPV duty paid value Source: Various GATT documents; Bulletin International des Douanes 952 and ; Plantation Crops, Commonwealth Secretariat, London, l9 7 0.