Agricultural Agreement between the Republic of Singapore and the Swiss Confederation

Agricultural Agreement between the Republic of Singapore and the Swiss Confederation ARTICLE 1 This Agreement concerning trade in agricultural products between the Republic of Singapore (hereinafter referred to as Singapore ) and the Swiss Confederation (hereinafter referred to as Switzerland ) is concluded further to the Free Trade Agreement between the EFTA States and Singapore, and in particular pursuant to Article 6 (Scope and Coverage) of that Agreement. ARTICLE 2 The rights and obligations of the Parties in respect of agricultural products covered by this Agreement shall be governed by the Marrakesh Agreement Establishing the World Trade Organization and other agreements negotiated thereunder, including GATT 1994, unless otherwise provided for in this Agreement. ARTICLE 3 Singapore shall grant duty free access for agricultural products originating in Switzerland as specified in Annex I. Switzerland shall grant duty free access for agricultural products originating in Singapore as specified in Annex II. ARTICLE 4 The rules of origin and provisions on proof of origin and administrative cooperation applicable to this Agreement are set out in Annex III. ARTICLE 5 The Parties declare their readiness to discuss in the future, expanding the range of market access concessions on agricultural products. In particular, if a Party concludes a preferential agreement with a non-party under Article XXIV of the GATT 1994, it shall, upon request from the other Party, afford adequate opportunity to negotiate any additional benefits granted therein. ARTICLE 6 The provisions of Article 17 (Emergency Action on Imports of Particular Products) of the Free Trade Agreement between the EFTA States and Singapore shall apply for the purposes of this Agreement only between the Parties hereto. 1 of 2

ARTICLE 7 The provisions of Chapter IX (Dispute Settlement) of the Free Trade Agreement between the EFTA States and Singapore, on the settlement of disputes, shall apply for the purposes of this Agreement only between the Parties hereto. ARTICLE 8 This Agreement shall likewise apply to the Principality of Liechtenstein as long as the Customs Union Treaty of 29 March 1923 between Switzerland and the Principality of Liechtenstein remains in force. ARTICLE 9 1. This Agreement is subject to ratification, acceptance or approval. 2. This Agreement shall enter into force on the same date as the Free Trade Agreement between the EFTA States and Singapore. 3. This Agreement may be provisionally applied subject to the provisional application of the Free Trade Agreement between the EFTA States and Singapore. ARTICLE 10 This Agreement shall remain in force as long as the Parties to it remain Parties to the Free Trade Agreement between the EFTA States and Singapore. IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. Done at Egilsstadir, this 26 th day of June 2002, in two original copies in the English language. For the Republic of Singapore For the Swiss Confederation 2 of 2

Annex I to the Agricultural Agreement Concessions by Singapore as referred to in Article 3 As of the date of entry into force of this Agreement Singapore shall eliminate customs duties on all products originating in Switzerland falling within Chapters 1 to 24, except s falling within the scope of the Free Trade Agreement between the EFTA States and Singapore referred to in Article 6 (Scope and Coverage), paragraph 1(b) and (c). 1 of 1

0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: - Weighing not more than 185 g: 11 00 - - Fowls of the species Gallus domesticus 12 00 - - Turkeys 19 00 - - Other 0106 Other live animals: - Mammals 11 00 - Primates 12 00- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) 19 00 - - Other 20 00- Reptiles (including snakes and turtles) - Birds 31 00- - Birds of prey 32 00- - Psittaciformes (including parrots, parakeets, macaws and cockatoos) - - Other 39 90- - - Other 90 00- Other 0410.0000 Edible products of animal origin, not elsewhere specified or included 0501.0000 Human hair, unworked, whether or not washed or scoured; waste of human hair 0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair: 10 00 - Pigs' hogs' or boars' bristles and hair and waste thereof 90 00 - Other 0503 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material: 00 10 - In bulk, not curled, whether or not in unprepared bundles 00 20 - In prepared bundles 00 90 - Other 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: 00 10 - Rennet bags - Other stomachs oft the animals of headings s. 0101 to 0104; tripe: 00 39 - - Other 00 90 - Other 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: - Feathers of a kind used for stuffing; down: 10 10 - - Bed feathers and down, unworked, unwashed 1 of 13

10 90 - - Other - - Powders and waste of feathers or parts of feathers: 90 19 - - - Other 90 90 - - Other 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products: 10 00 - Ossein and bones treated with acid 90 00 - Other 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: 10 00 - Ivory; ivory powder and waste 90 00 - Other 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof: 00 10 - Crushed shells; shell powder and waste - - Shrimp prawn shells, whether or not ground, for animal feeding 00 99 - - Other 0509. 0000 Natural sponges of animal origin 0510. 0000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: - 99 90 - - - Other 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading. 12.12: - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant: 10 90 - - Other 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: - Fresh: - - From May 1 to October 25: - - - - - - Within the limits of the tariff quota (Q.. 13)* ex 10 59 - - - - - Other : Orchids of ssp.: Dendrobiums, Mokaras, Aratheas, Oncidiums - - From October 26 to April 30: 2 of 13

- - ex 10 99- - - - - Other : Orchids of ssp.: Dendrobiums, Mokaras, Aratheas, Oncidiums 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: - Onions and shallots: - - Onion sets: 10 11 - - - From May 1 to June 30 - - - From July 1 to April 30: 10 13 - - - - Within the limits of the tariff quota (Q.. 15)* 20 00 - Garlic 0709 Other vegetables, fresh or chilled: - Mushrooms and truffles: 51 00- - Mushrooms of the genus Agaricus 52 00- - Truffles 59 00- - Other - Fruits of the genus Capsicum or of the genus Pimenta: - - Sweet peppers: 60 11 - - - From vember 1 to March 31 60 90 - - Other 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 20 00 - Olives 30 00 - Capers ex 90 00- Other vegetables; mixtures of vegetables, onions 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: 31 00- - Mushrooms of the genus Agaricus 32 00- - Wood ears (Auricularia spp.) 33 00- - Jelly fungi (Tremella spp.) 39 00- - Other 0713 Dried leguminous vegetables, shelled, whether or not skinned or split: - Peas (Pisum sativum): - - Whole, unprocessed: 10 19 - - - Other - Chickpeas (garbanzos): - - Whole, unprocessed: 20 19 - - - Other - Beans (Vigna spp., Phaseolus spp.): - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: - - - Whole, unprocessed: 31 19 - - - - Other - - - - Whole, unprocessed: 3 of 13

39 19 - - - - Other - Lentils: - - Whole, unprocessed: 40 19 - - - Other - 40 99 - - - Other - Broad beans (Vicia faba var. Major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): - - Whole, unprocessed: 50 19 - - - Other - - Whole, unprocessed: 90 19 - - - Other 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: - Coconuts: 11 00 - - Desiccated 19 00 - - Other - Brazil nuts: 21 00 - - In shell 22 00 - - Shelled - Cashew nuts: 31 00 - - In shell 32 00 - - Shelled 0802 Other nuts, fresh or dried, whether or not shelled or peeled: - Hazelnuts or filberts (Corylus spp.): - - Shelled: ex 22 90 - - - Other * - Walnuts: - - In shell: ex 31 90 - - - Other * - - Shelled: ex 32 90 - - - Other * * ex 2290, ex 3190, ex 3290: for human consumption 40 00 - Chestnuts (Castanea spp.) 50 00 - Pistachios 90 10 - - Tropical nuts 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: 10 00 - Dates - Figs: 20 10 - - Fresh 20 20 - - Dried 30 00 - Pineapples 40 00 - Avocados 50 00 - Guavas, mangoes and mangosteens 4 of 13

0805 Citrus fruit, fresh or dried: 40 00 - Grapefruit 50 00 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) 0807 Melons (including watermelons) and papaws (papayas), fresh: 20 00 - papaws (papayas) 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: - Apricots: - - In open packings: 10 11 - - - From September 1 to June 30 - - - From July 1 to August 31: 10 18 - - - - Within the limits of the tariff quota (Q. NO. 18) - - In other packings: 10 91 - - - From September 1 to June 30 - - - From July 1 to August 31: 10 98 - - - - Within the limits of the tariff quota (Q.. 18) 0810 Other fruit, fresh: - Black, white or red currants and gooseberries: - - Black, white or red currants: 30 10 - - - From September 16 to June 14 - - - From June 15 to September 15: 30 11 - - - - Within the limits of the tariff quota (Q.. 19) 40 00 - Cranberries, bilberries and other fruits of the genus Vaccinium 60 00 - Durians 90 91 - - Tropical fruit 90 99 - - Other 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: - - Tropical fruit and tropical nuts: 90 21 - - - Carambolas 90 29 - - - Other ex 90 90 - - Other : without sugar or other sweeteners added, not packed for retail, for industrial use only 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 90 10 - - Tropical fruit and tropical nuts 0813 Fruit, dried, other than that of headings s. 0801 to 0806; mixtures of nuts or dried fruits of this Chapter: 10 00 - Apricots - Prunes: 5 of 13

20 10 - - Whole 20 90 - - Other - Other fruit: - - Pears: 40 19 - - - Other - - - - Other stone fruit, whole: 40 89 - - - - Other 0814.0000 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 0902 Tea, whether or not flavoured: 10 00 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 20 00 - Other green tea (not fermented) 30 00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 40 00 - Other black tea (fermented) and other partly fermented tea 0903.0000 Maté 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the genus Pimenta: - Pepper: 11 00 - - Neither crushed nor ground 12 00 - - Crushed or ground - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground: 20 10 - - t processed 20 90 - - Other 0905.0000 Vanilla 0906 Cinnamon and cinnamon-tree flowers: 10 00 - Neither crushed nor ground 20 00- Crushed or ground 0907.0000 Cloves (whole fruit, cloves and stems) 0908 Nutmeg, mace and cardamoms: - Nutmeg: 10 10 - - t processed - Mace: 20 10 - - t processed - Cardamoms: 30 10 - - t processed 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: 20 00 - Seeds of coriander 30 00 - Seeds of cumin 6 of 13

40 00 - Seeds of caraway 50 00 - Seeds of fennel; juniper berries 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: 40 00 - Thyme; bay leaves 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: - In shell: - 10 91 - - - For human consumption 10 99 - - - Other - Shelled, whether or not broken: - 20 91 - - - For human consumption 20 99 - - - Other 1206 Sunflower seeds, whether or not broken: - t hulled: - 00 31 - - - For human consumption 00 39 - - - Other - Hulled: - 00 61 - - - For human consumption 00 69 - - - Other 1207 Other oil seeds and oleaginous fruits, whether or not broken: - Sesamum seeds: - 40 91 - - - For human consumption 1209 Seeds, fruit and spores, of a kind used for sowing: - - - 99 99 - - - - Other. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: 10 00 - Liquorice roots: 20 00 - Ginseng roots: 30 00- Coca leaf 40 00- Poppy straw 90 00 - Other 7 of 13

1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: - Locust beans, including locust bean seeds: 10 10 - - Locust bean seeds - Seaweeds and other algae: 20 90 - - Other - - - - Dried chicory roots: 99 19 - - - - Other - - 99 99 - - - - Other 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): 10 00 - Lac 20 00 - Gum Arabic 90 10 - - Natural balsams 90 90 - - Other 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar -agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Pectic substances, pectinates and pectates: - - Liquid pectin: 20 90 - - Other - Mucilages and thickeners, whether or not modified, derived from vegetable products: 31 00 - - Agar-agar - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: 32 10 - - - For technical purposes 32 90 - - - Other 39 00 - - Other 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): 10 00 - Bamboos 20 00 - Rattans 90 00 - Other 1402.0000 Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material 1403.0000 Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles 1404 Vegetable products not elsewhere specified or included: 8 of 13

10 00 - Raw vegetable materials of a kind used primarily in dyeing or tanning - Cotton linters: 20 10 - - Unworked 20 90 - - Other 1518 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading. 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included: - Inedible mixtures of vegetable oils: ex 00 19 - for technical use 1520.0000 Glycerol, crude; glycerol waters and glycerol lyes 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: - Vegetable waxes: 10 10 - - Carnauba wax - 10 91 - - - Unprocessed 10 92 - - - Processed (bleached, coloured, etc.) 90 10 - - Unprocessed 90 20 - - Processed (bleached, coloured, etc.) 1522.0000 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Maple sugar and maple syrup: 20 20 - - In syrup form 1801.0000 Cocoa beans, whole or broken, raw or roasted 1803 Cocoa paste, whether or not defatted: 10 00 - t defatted 20 00 - Wholly or partly defatted 1804.0000 Cocoa butter, fat and oil 1805.0000 Cocoa powder, not containing added sugar or other sweetening matter 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 9 of 13

- - Fruit and nuts: 90 11 - - - Tropical 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: 90 21 - - - Tomato pulp, purée and concentrates, in airtight containers, of a dry extract content of 25 % or more by weight, composed of tomatoes and water, whether or not salted or otherwise seasoned 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: 10 00 - Mushrooms of the genus Agaricus 90 00 - Other 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised): 00 10 - Tropical fruit, tropical nuts and tropical fruit-peel 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter: - - - - t containing added sugar or Other sweetening matter: 99 11 - - - - Tropical fruit and tropical nuts - - - Containing added sugar or other sweetening matter: 99 21 - - - - Of tropical fruit and tropical nuts 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: - Nuts, ground-nuts and other seeds, whether or not mixed together: - - Ground-nuts: 11 90 - - - Other - - Other, including mixtures: 19 10 - - - Tropical fruit and nuts 20 00 - Pineapples - Other, including mixtures other than those of subheading. 2008.19: - - Mixtures: 92 11 - - - Of tropical fruit - - - - Pulp; not containing added sugar or other sweetening matter: 99 11 - - - - Of tropical fruit - - - - Other fruit: 99 96 - - - - - Tropical 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: - Orange juice: - - Frozen: ex 11 10 - - - t containing added sugar or other sweetening matter * 10 of 13

*= concentrated only - 19 30 - - - t containing added sugar or other sweetening matter - Grapefruit juice: - - Other 29 10 - - - t containing added sugar or other sweetening matter: - Juice of any other single citrus fruit: - - Of a Brix value not exceeding 20: - - - t containing added sugar or other sweetening matter: 31 11 - - - - Crude lemon juice (whether or not stabilized) - Pineapple juice: - - Of a Brix value not exceeding 20: 41 10 - - - t containing added sugar or other sweetening matter - 49 10 - - - t containing added sugar or other sweetening matter - Juice of any other single fruit or vegetable: - - - - t containing added sugar or other sweetening matter: 80 81 - - - - Of tropical fruit - - - Containing added sugar or other sweetening matter: 80 98 - - - - Of tropical fruit - Mixtures of juices - - - - Other; not containing added sugar or other sweetening matter: - - - 90 61 - - - - - With a basis of tropical-fruit - - - Other, containing added sugar or other sweetening matter: - - - 90 98 - - - - - With a basis of tropical-fruit 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: 20 10 - - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading. 3002); prepared baking powders: - Active yeasts: - 10 99 - - - Other 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - 30 18 - - - Mustard flour, unmixed 30 19 - - - Other 11 of 13

2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: 10 00 - Mineral waters and aerated waters 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength: 10 00 - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher 20 00 - Ethyl alcohol and other spirits, denatured, of any strength 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: - Vodka: 60 10 - - In containers holding more than 2 litres 60 20 - - In containers holding 2 litres or less 90 10 - - Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: - Flours, meals and pellets, of meat or meat offal; greaves: 10 90 - - Other 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: - Residues of starch manufacture and similar residues: 10 90 - - Other - Brewing or distilling dregs and waste: 30 90 - - Other 2304 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil: 00 90 - Other 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading. 2304 or 2305: - Of sunflower seeds: 30 90 - - Other - Of maize (corn) germ: 70 90 - - Other 90 90 - - Other 2309 Preparations of a kind used in animal feeding: 90 20 - - Forage preparations, with a basis of crushed shells; bird feeds, of mineral materials 90 30 - - Forage preparations consisting of inorganic phosphates (not chemically pure), not mixed with other substances - - Fish or marine mammal solubles, unmixed, whether or not concentrated or powdered: 12 of 13

90 49 - - - Other - 90 90 - - - Other 2401 Unmanufactured tobacco; tobacco refuse: - Tobacco, not stemmed/stripped: 10 10 - - For the industrial manufacture of cigars, cigarettes, smoking tobacco, chewing tobacco, roll tobacco and snuff - Tobacco, partly or wholly stemmed/stripped: 20 10 - - For the industrial manufacture of cigars, cigarettes, smoking tobacco, chewing tobacco, roll tobacco and snuff - Tobacco refuse: 30 10 - - For the industrial manufacture of cigars, cigarettes, smoking tobacco, chewing tobacco, roll tobacco and snuff 2403 Other manufactured tobacco and manufactured tobacco substitutes; homogenized or reconstituted tobacco; tobacco extracts and essences: - 99 30 - - - Tobacco essences 13 of 13

Annex III to the Agricultural Agreement RULES OF ORIGIN Article 1 Definitions For the purposes of this Annex, the definitions set out in Article 1 of Annex I to the Free Trade Agreement between the EFTA States and Singapore ( ESFTA ) shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. Article 2 Origin criteria 1. For the purposes of this Agreement on agricultural products, a product shall be considered as originating in Switzerland or in Singapore if it has been: (a) wholly obtained there within the meaning of Article 4; (b) (c) sufficiently worked or processed there within the meaning of Article 5; or produced there exclusively from materials originating in the Party concerned in accordance with this Annex. 2. The conditions for acquiring originating status laid down in paragraph 1 shall be fulfilled without interruption in Switzerland or in Singapore respectively. Article 3 Bilateral cumulation of origin twithstanding Article 2, materials originating in the other Party within the meaning of this Annex shall be considered as materials originating in the Party concerned and it shall not be necessary that such materials have undergone sufficient working or processing within the territory of that Party, provided however that the working or processing goes beyond that referred to in Article 6. Article 4 a. Wholly obtained products For the purposes of Article 2 (1)(a), the following products shall be considered as wholly obtained in Switzerland or in Singapore: (a) vegetable products harvested there; 1 of 3

Annex III to the Agricultural Agreement (b) (c) (d) (e) (f) live animals born and raised there; products obtained from live animals raised there; products obtained from hunting, fishing or trapping conducted there; waste and scrap resulting from manufacturing operations conducted there; products manufactured there exclusively from s specified in subparagraphs (a) to (e) or from their derivatives, at any stage of production. Article 5 Sufficiently worked or processed products 1. For the purposes of Article 2 (1)(b), a product incorporating materials which have not been wholly obtained either in Switzerland or in Singapore, shall be considered as having undergone sufficient working or processing in Switzerland or in Singapore respectively, when the conditions set out for that product in the Appendix are fulfilled. 2. The conditions referred to in paragraph 1 indicate, for all products covered by this Agreement, the working or processing to be carried out on all non-originating materials used and shall apply only in relation to such materials. Article 6 Insufficient working or processing The provisions regarding insufficient working or processing operations contained in Article 6 of Annex I to the ESFTA shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. Article 7 Unit of classification For the purposes of this Annex, the tariff classification of a particular product or material shall be determined according to the Harmonized System. Article 8 Packing materials and containers Packing materials and containers in which a product is packed for transport or shipment, shall be disregarded for the purpose of determining the origin of that product in accordance with Article 4 or 5. 2 of 3

Annex III to the Agricultural Agreement Article 9 Neutral elements The provisions regarding neutral elements contained in Article 10 of Annex I to the ESFTA shall apply. Article 10 Direct transport The provisions regarding direct transport contained in Article 14 of Annex I to ESFTA shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. Article 11 Proof of Origin The provisions regarding proof of origin contained in Title IV of Annex I to ESFTA shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. Article 12 Arrangements for administrative co-operation The provisions regarding arrangements for administrative co-operation contained in Title V of Annex I to ESFTA shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. Article 13 Explanatory tes The provisions regarding Explanatory tes on interpretation, application and administration as referred to in Article 32 of Annex I to ESFTA shall apply. Any references to EFTA States in the agreed Explanatory tes shall be taken to refer to Switzerland in this Annex. Article 14 Goods in transit or storage The provisions regarding goods in transit or storage contained in Article 33 of Annex I to ESFTA shall apply. Any references therein to EFTA States shall be taken to refer to Switzerland in this Annex. 3 of 3

Introductory te Appendix to Annex III to the Agricultural Agreement The provisions on Introductory tes contained in Appendix 1 of Annex I to the ESFTA shall apply to this Appendix. Any reference therein to EFTA States shall be taken to refer to Switzerland in this Appendix. HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) ex 0210 Meat of bovine animals, salted and dried Manufacture in which all the materials used are classified within a heading other than that of Chapter 04 ex Chapter 05 ex 0502 Chapter 06 Chapter 07 Chapter 08 ex Chapter 09 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included Products of animal origin, not elsewhere specified or included; except for: Prepared pigs', hogs' or boars' bristles and hair Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruits or melons Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 4 used must be wholly obtained Manufacture in which all the materials of Chapter 5 used must be wholly obtained Cleaning, disinfecting, sorting and straightening of bristles and hair Manufacture in which all the materials of Chapter 6 used must be wholly obtained Manufacture in which all the materials of Chapter 7 used must be wholly obtained Manufacture in which all the materials of Chapter 8 used must be wholly obtained Manufacture in which all the materials of Chapter 9 used must be wholly obtained 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Manufacture from materials of any heading 0902 Tea, whether or not flavoured Manufacture from materials of any heading ex 0910 Mixtures of spices Manufacture from materials of any heading Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used must be wholly obtained ex Chapter 11 ex 1106 Products of the milling industry; malt; starches; inulin; wheat gluten; except for: Flour, meal and powder of the dried, shelled leguminous 1 of 6 Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or materials of Chapter 8 used must be wholly obtained Drying and milling of leguminous vegetables of heading 0708

Appendix to Annex III to the Agricultural Agreement HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) vegetables of heading 0713 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Manufacture in which all the materials of Chapter 12 used must be wholly obtained 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Manufacture in which the value of any materials of heading 1301 used may not exceed 50% of the ex-works price of the product 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products Manufacture from non-modified mucilages and thickeners - Other Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of Chapter 14 ex Chapter 15 Vegetable plaiting materials; vegetable products not elsewhere specified or included Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: Manufacture in which all the materials of Chapter 14 used must be wholly obtained Manufacture in which all the materia ls used are classified within a heading other than that of 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: Fats from bones or waste Manufacture from materials of any heading except those of heading 0203, 0206 or 0207 or bones of heading 0506 Other Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503: Fats from bones or waste Manufacture from materials of any heading except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 2 of 6

Appendix to Annex III to the Agricultural Agreement HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained ex 1505 Refined lanolin Manufacture from crude wool grease of heading 1505 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: Solid fractions Manufacture from materials of any heading including other materials of heading 1506 Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 1507 to 1515 Vegetable oils and their fractions: Soya-bean, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other that the manufacture of foodstuffs for human consumption Solid fractions, except for that of jojoba oil Manufacture in which all the materials used are classified within a heading other than that of Manufacture from other materials of heading 1507 to 1515 Other Manufacture in which all the vegetable materials used must be wholly obtained 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinized, whether or not refined, but not further prepared; except for: ex 1516.20 Vegetable fats and oils and their fractions, of hydrogenated castor oil, so called opal wax 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Manufacture in which: all the materials of Chapter 2 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used Manufacture in which all the materials used are classified within a heading other than that of Manufacture in which: all the materials of Chapters 2 and 4 used must be wholly obtained; all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used 3 of 6

Appendix to Annex III to the Agricultural Agreement HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) ex Chapter 16 Preparations of meat Manufacture from animals of Chapter 1 ex Chapter 17 ex 1701 Sugars and sugar confectionery; except for: Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured Manufacture in which all the materials used are classified within a heading other than that of Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: Chemically pure maltose and fructose Other sugars in solid form, flavoured or coloured Manufacture from materials of any heading including other materials of heading 1702 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of Other Manufacture in which all the materials used must already be originating ex 1703 Molasses resulting from the extraction or refining of sugar, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of Chapter 18 Cocoa and cocoa preparations Manufacture in which all the materials used are classified within a heading other than that of ex Chapter 20 ex 2001 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Tropical fruits and nuts, prepared or preserved by vinegar or acetic acid Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained Manufacture in which the materials used are classified within a Chapter other than that of 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added Manufacture in which the materials used are classified within a Chapter other than that of Manufacture in which all the materials used are classified within a heading other than that of 4 of 6

Appendix to Annex III to the Agricultural Agreement HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) sugar or other sweetening matter ex 2008 Tropical fruits and nuts, including mixtures thereof; excluding ground nuts Manufacture in which the materials used are classified within a Chapter other than that of 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacture in which all the materials used are classified within a heading other than that of ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture in which all the materials used are classified within a heading other than that of 2103 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: ex Chapter 22 Sauces and preparations therefore; mixed condiments and mixed seasonings Mustard flour and meal and prepared mustard Beverages, spirits and vinegar; except for: Manufacture in which all the materials used are classified within a heading other than that of. However, mustard flour or meal or prepared mustard may be used Manufacture from materials of any heading Manufacture in which: all the materials used are classified within a heading other than that of ; all the grapes or any material derived from grapes used must be wholly obtained 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009 2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength Manufacture in which: all the materials used are classified within a heading other than that of ; any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating Manufacture: - from materials not classified within heading s 2207 or 2208, - in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume 5 of 6

Appendix to Annex III to the Agricultural Agreement HS. Description of product Working or processing carried out on nonoriginating materials that confers originating status (1) (2) (3) 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Manufacture: from materials not classified within heading 2207 or 2208; in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume ex Chapter 23 ex 2301 ex 2303 ex 2306 ex 2309 Chapter 24 Residues and waste from the food industries; prepared animal fodder; except for: Flours, meals and pellets, of meat or meat offal, unfit for human consumption; greaves Residues of starch manufacture from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil Preparations of a kind used in animal feeding; except for fish solubles Tobacco and manufactured tobacco substitutes Manufacture in which all the materials used are classified within a heading other than that of Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained Manufacture in which all the maize used must be wholly obtained Manufacture in which all the olives used must be wholly obtained Manufacture in which: all the cereals, sugar or molasses, meat or milk used must already be originating; all the materials of Chapter 3 used must be wholly obtained Manufacture in which all the materials used are classified within a heading other than that of 6 of 6