RESTRICTED  WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO   WT/ACC/SPEC/LVA/5 
 24 June 1998 
  (98-2541) 
Working Party on the Accession of Latvia  Original: English/ 
  anglais/   inglés 
  
DRAFT REPORT OF THE WORKING PARTY 
ON THE ACCESSION OF LATVIA 
 
Preliminary List
 
 
 A preliminary list of concessions and co mmitments on goods submitted by Latvia on a 
provisional basis is reproduced here under.  As indicated in paragra ph 172 of the draft Report of the 
Working Party on the Accession of Latvia, the dr aft Schedule of Concessions and Commitments on 
Goods resulting from the negotiations between Latv ia and WTO Members will be annexed to the 
Protocol of Accession of Latvia following completi on of the negotiations.  Members are invited to 
review the contents of the preliminary list and to submit any comments to the Permanent Mission of 
Latvia in Geneva. 
 
 Groupe de travail de l'accession de la Lettonie 
 
PROJET DE RAPPORT DU GROUPE DE TRAVAIL  
DE L'ACCESSION DE LA LETTONIE 
 
Liste préliminaire
 
 
 Une liste préliminaire de concessions et  d'engagements concer nant les marchandises 
communiquée par la Lettonie à titre provisoire est reproduite ci-après.  Comme il est indiqué au paragraphe 172 du projet de rapport du Groupe de travail de l'accession de la Lettonie, le projet de 
liste de concessions et d'engagements concernant les marchandises résultant des négociations entre la 
Lettonie et les Membres de l'OMC sera annexé au Protocole d'accession de la Lettonie après 
l'achèvement des négociations.  Les Membres sont invit és à examiner la teneur de la liste préliminaire 
et à communiquer leurs observations éventuelles à la Mission permanente de la Lettonie à Genève. 
 
 Grupo de Trabajo sobre la Adhesión de Letonia  
 
PROYECTO DE INFORME DEL GRUPO DE TRABAJO 
SOBRE LA ADHESIÓN DE LETONIA 
 
Lista preliminar
 
 
 Se reproduce a continuación una lista preliminar  de concesiones y compromisos en materia de 
mercancías presentada por Letonia con carácter provi sional.  Como se indica en el párrafo 172 del 
proyecto de informe del Grupo de Trabajo sobre la Adhesión de Letonia, el proyecto de lista de 
concesiones y compromisos en materia de mercancí as resultante de las negociaciones entre Letonia y 
los Miembros de la OMC se incorporará como ane xo al Protocolo de Adhesión de Letonia tras la 
conclusión de las negociaciones.  Se invita a los Mi embros a que examinen el  contenido de la lista 
preliminar y presenten las observaciones que deseen fo rmular a la Misión Permanente de Letonia en 
Ginebra.   WT/ACC/SPEC/LVA/5
 Page 3 
 
 
 
This draft list is authentic on ly in the English language 
 
 
   WT/ACC/SPEC/LVA/5 
Page 4  REPUBLIC OF LATVIA 
 
PART I 
 
 The Government of the Republic of Latvia agrees to bind  its entire tariff schedule at a ceiling rate of 50 per cent ad valorem  for agricultural products and 
30 per cent ad valorem  for industrial products effective on the date of accession, with  the exceptions and specific tariff concessions indicated in t he list, which are 
bound at the level indicated therein from the date of accession unl ess otherwise noted in the list. The draft list  of the Repu blic of Latvia is a nnexed hereto. Initial 
negotiating rights are indicated in column 5 of the list.  
 The reductions of tariffs provided for in column 3 shall be implemented in equal annual inst allments during the time period sp ecified in column 4. Each 
of such annual installments shall be im plemented on 1 January of the respective year, unless otherwise noted in the list. 
  List of abbreviations: 
 
AU: Australia CA: Canada MX: Mexico NZ: New Zealand 
US: United States   WT/ACC/SPEC/LVA/5
 Page 5PRELIMINARY LIST - REPUBLIC OF LATVIA 
Section I – Agricultural Products 
Section I – A Tariffs  
 
Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
0102  10 Live bovine animals:  
- Pure-bred breeding animals  
10%   
CA  
(US 15%)  
0201 Meat of bovine animals, fresh or chilled 40%  NZ  
 
0201 10 Meat of bovine animals, fresh or chilled:   
- Carcasses and half-carcasses`  
40%   
AU  
 
0201 20 Meat of bovine animals, fresh or chilled:  
- Other cuts with bone in  
40%   
AU  
 
0201 30 Meat of bovine animals, fresh or chilled:  
- Boneless  
40%   
AU  
0202 Meat of bovine animals, frozen 40%  NZ  
 
0202 10 Meat of bovine animals, frozen:  
- Carcasses and half – carcasses  
40%   
AU  
 
0202 20 Meat of bovine animals, frozen:  
- Other cuts with bone in  
40%   
AU  
 
0202 30 Meat of bovine animals, frozen:  
- Boneless  
40%   
AU  
0203  Meat of swine, fresh, chilled or frozen 45%   CA  
 
 
0203 11 - Meat of swine, fresh, chilled or frozen: 
- fresh or chilled: 
-- carcasses and half carcasses   
 
45%-36%  
 
1998-2002  
 
US  
 
 
 0203 12 11 
0203 12 19 Meat of swine, fresh, chilled or frozen: 
-- Hams, shoulders and  cuts thereof, with bone in:  
- --- of domestics swine: 
---- Hams and  cuts thereof 
---- shoulders and  cuts thereof 45%-36% 1998-2002 US  
 
 
0203 12 90 Meat of swine, fresh, chilled or frozen: 
-- Hams, shoulders and  cuts thereof, with bone in: 
--- other  
 
45%-36%  
 
1998-2002  
 
US  
 
 
0203 19 - Meat of swine, fresh, chilled or frozen: 
- fresh or  chilled:  
-- Other  
 
40%-36%  
 
1998-2000  
 
CA   WT/ACC/SPEC/LVA/5 
Page 6 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
 0203 19 55 Meat of swine, fresh, chilled or frozen: 
-- Other: 
---- Other: ----- Boneless  
 
 
45%-36%  
 
 
1998-2002  
 
 
US  
 
 
 0203 19 59 Meat of swine, fresh, chilled or frozen: 
--Other: 
----Other: ----- Other  
 
 
45%-36%  
 
 
1998-2002  
 
 
US  
 
 
0203 21 Meat of swine, fresh, chilled or frozen: 
- frozen:  
-- carcasses and half-carcasses   
 
40%-36%  
 
1998-2000  
 
CA,  
(US 2002)  
 
 
0203 22 Meat of swine, fresh, chilled or frozen: 
- frozen:  
-- hams, shoulders and cuts thereof, with bone in  
 
40%-36%  
 
1998-2000  
 
CA  
 
 
 0203 22 11 Meat of swine, fresh, chilled or frozen: 
-- Hams, shoulders and cuts thereof, with bone in: 
--- Of domestic swine:  ----Hams and cuts thereof  
 
 
45%-36%  
 
 
1998-2002  
 
 
US  
 
  
0203 22 90 Meat of swine, fresh, chilled or frozen: 
-- Hams, shoulders and cuts thereof, with bone in: --- Of domestic swine:  
---- Other  
  
45%-36%  
  
1998-2002  
  
US  
 
 
0203 29  Meat of swine, fresh, chilled or frozen: 
- frozen:  
-- Other   
 
40%-36%  
 
1998-2000  
 
CA  
 
 
 
0203 29 13  Meat of swine, fresh, chilled or frozen: 
-- Other: 
--- Of domestic swine: 
---- Loins and cuts thereof, with bone in  
 
 
45%-36%  
 
 
1998-2002  
 
 
US  
 
  
0203 29 55 Meat of swine, fresh, chilled or frozen: 
-- Other: - ---- Other: 
 ----- Boneless   
  
45%-36%  
  
1998-2002  
  
US  
0204 Meat of sheep or goats, fresh, chilled or frozen 30%-15% 1998-2003 NZ    WT/ACC/SPEC/LVA/5
 Page 7Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
0206  Edible offal of bovine animals, swine, sheep, goats, horses, asses, 
mules or hinnies,  fresh, chilled or frozen 20%  NZ 
(CA 30%)  
0206 10 - of bovine animals, fresh, chilled or frozen 15%  US, NZ  
 0206 21 - Of bovine animals, frozen:  
-- Tongues  
15%   
CA, US, NZ  
 
0206 22 - Of bovine animals, frozen:  
-- Livers  
10%   
CA  
 
0206 29 - Of bovine animals, frozen:  
-- Other  
15%   
CA, US, NZ  
0206 30 - Of swine, fresh or chilled 15%  CA  
 
0206 41 - of swine, frozen: 
-- Livers  
15%   
CA  
 
0206 49 - Of swine, frozen:  
-- Other  
15%   
CA  
0206 80  - other, fresh or chilled 20%  NZ  
 
0206 80 99 -- Other: 
--- Of sheep  and goats  
10%   
NZ  
0206 90 - other, frozen 20%  NZ  
 
0206 90 99 -- Other: 
--- of sheep  and goats  
10%   
NZ  
 
0207 14  - of fowls of the species Gallus domesticus: 
-- Cuts and offal, frozen  
40%-30%  
1998-2002  
US  
(CA 45%-30%)  
 
0207 27  - - Of turkeys: 
-- Cuts and offal, frozen  
20%   
US 
(CA 45%-30%)  
0209 00 Pig fat, free of lean meat and poultry fat, not rendered or otherwise 
extracted, fresh, chilled, frozen, salted in brine, dried or smoked 25%  CA  
 
0210 12 - Meat of swine:  
-- Bellies (streaky) and cuts thereof  
25%   
CA  
 
  
0210 12 11 
0210 12 19 - Meat of swine: 
-- Bellies (streaky) and cuts thereof: 
--- Of domestic swine: 
----salted or in brine 
----dried or smoked  15%  US   WT/ACC/SPEC/LVA/5 
Page 8 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
0210 12 90 - Meat of swine:  
-- Bellies (streaky) and cuts thereof: 
--- Other  
 
15%   
 
US  
 
0210 19 - Meat of swine:  
-- Other  
25%   
CA  
 
 0210 20 - Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal:  - Meat of bovine animals  
 
15%   
 
US  
Chapter 04 Dairy produce; birds' eggs; natural honey; edible products of animal 
origin, not elsewhere sp ecified or included 55%    
0401 Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter 30%  NZ  
0401 20 - of a fat content, by weight, ex ceeding 1% but not exceeding 6% 30%  AU  
0402 Milk and cream concentrated or containing added sugar or other 
sweetening matter 30%  NZ  
0402 10 - in powder, granules or other solid forms, 
of a fat content, by we ight, not exceeding 1,5% 30%  AU  
 
 
0402 21 - - in powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5%: 
-- not containing  added  sugar or other sweetening matter  
 
30%   
 
AU 
 (CA 40%)  
 
 
0402 29 - - in powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5%: 
-- Other  
 
30%   
 
AU  
 
0402 91 - Other: 
-- not containing  added  sugar or other sweetening matter  
30%    
AU  
(CA 40%)  
0402 99 -- Other 30%  AU  
0404 10 - Whey and  modified whey, whether or not concentrated or 
containing added  sugar or other sweetening matter  40%  CA  
0405 Butter and other fats and oils derived from milk; dairy spreads 45%-36% 1998-2000 NZ  
0406 Cheese and curd 45%-36% 1998-2000 NZ  0406 10 - Fresh (unripened or uncured ) cheese, including whey cheese and 
curd 45%-36% 1998-2000 AU    WT/ACC/SPEC/LVA/5
 Page 9Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
0406 10 20 Fresh (unripened or uncured) cheese, including whey cheese and 
curd:  
-- Of a fat content, by weight, not exceeding 40% 
                                                (Pizza cheese )  
 
45%-30%  
 
1998-2007  
 
US  
0406 20 - Grated or powdered cheese, of all kinds 45%-36% 1998-2000 AU  
0406 30 - Processed cheese, not grated or powdered 45%-36% 1998-2000 AU  
0406 40 - Blue-veined cheese 45%-36% 1998-2000 AU   
0406 90 - Cheese and curd: 
- other cheese  
45%-36%  
1998-2000  
AU  
(CA 55%)  
0407 00 Birds’ eggs, in shell, fresh, preserved or cooked 50%  CA  
  
0407 00 11 
0407 00 19 - - Of poultry: 
-- For hatching:  
--- of turkeys or geese 
--- other  
 
20% 
20%   
 
CA  
0409 00 Natural honey 20%  MX  
0504 00 Guts, bladders and stomachs of animals (other than fish), whole and 
pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked 
  (Hog sausage casings)  7%  US  
0511 10 - Bovine semen 10%  CA, US  
  
 
0511 99  - Animals products not elsewhere specified or included; dead 
animals of Chapter 1 or 3, unfit for human consumption: 
- other: 
-- other   
 
 
10%   
 
 
CA  
 
 
  
0511 99 80 Animals products not elsewhere specified or included; dead animals 
of Chapter 1 or 3, unfit for human consumption: 
- other: -- other: 
--- other  
 
  
20%   
 
  
US  
 
0701 10 Potatoes, fresh or chilled: 
- Seed  
20%   
CA  
0703 20 - Garlic 15%  MX  
 
0713 10 Dried leguminous vegetables, shelled, whether or not skinned or 
split:  
- peas (Pisum sativum)  
10%   
CA  
0713 20 - Chickpeas (garbanzos) 20%  MX   WT/ACC/SPEC/LVA/5 
Page 10 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
 0713 31 Dried leguminous vegetables, shelled, whether or not skinned or 
split: 
- beans (Vigna spp., Phaseolus spp.): -- beans of the species Vigna mungo (L.) Hepper or Vigna radiata 
(L.) Wilczek  
 
 
12%   
 
 
US  
0713 33 -- Kidney beans, including white pea beans (Phaseolus or Vigna 
angularis) 10%  CA  
0713 40 - Lentils 10%  CA  
 
 
0802 11 Other nuts, fresh or dried, whether or not shelled or peeled: 
- Almonds: 
-- in  shell  
 
7%   
 
US  
 
 
0802 12 Other nuts, fresh or dried, whether or not shelled or peeled: 
- Almonds: 
-- shelled  
 
7%   
 
US  
 
 
0802 31 Other nuts, fresh or dried, whether or not shelled or peeled: 
- Walnuts:  
-- in  shell   
 
7%   
 
US  
 
 
0802 32 Other nuts, fresh or dried, whether or not shelled or peeled: 
- Walnuts:  
-- shelled  
 
7%   
 
US  
 
0802 50 Other nuts, fresh, or dried, whether or not shelled or peeled:  
- Pistachios  
7%   
US  
0804 10 - Dates 7%  US  
0804 40 - Avocados 0%  MX  0804 50 - Guavas, mangoes and mangosteens 0%  MX  
0805 30 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus 
aurantifolia) 0%  MX  
 
0806 10 Grapes, fresh or dried: 
- fresh  
10%   
US  
 
0806 20 Grapes, fresh or dried:  
- dried   
5%   
US  
 
0807 19 - Melons (including watermelons): 
-- other  
10%   
US  
0808 10 - Apples 5%  NZ  
0808 10 20   0808 10 50     
0808 10 90     --- of the variety Golden Delicious 
--- of the variety Granny Smith 
--- other 40%  NZ  
0809 30 - Peaches,  including nectarines 10%  US    WT/ACC/SPEC/LVA/5
 Page 11Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
0809 40 - Plums and sloes 10%  US  
0810 10 - Strawberries 10%  MX  
0810 10 102 --- From 15 June to 31 July 30%  MX  
0810 50 - Kiwifruit 0%  NZ  0813 20 - Prunes 7%  US  
 
0901 11 - Coffee, not roasted: 
-- Not decaffeinated  
10%   
MX  
 
0901 12 - Coffee, not roasted: 
-- Decaffeinated  
10%   
MX  
 
0901 21 - Coffee, roasted: 
-- Not decaffeinated  
10%   
MX  
 
0901 22 - Coffee, roasted: 
-- Decaffeinated  
10%   
MX  
 
0901 90 10 - - Other: 
-- Coffee husks and skins  
10%   
MX  
 
0901 90 90 - - Other: 
-- Coffee substitutes containing coffee  
10%   
MX  
0908 10 - Nutmeg 10%  US  
0909  Seeds of anise, badian, fennel, co riander, cumin or caraway; juniper 
berries 7%  US  
0910  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and 
other spices 10%  US  
 
1001 10 Wheat and meslin: 
- Durum wheat  
30%-25%  
1998-2002  
CA, AU  
(US 55%)  
 
1001 90 Wheat and meslin: 
- other   
40%   
AU  
(CA, US 55%)  
1003 00 Barley 50%  AU  
(CA 55%,  
US 65%)  
1004 00 Oats 50%  AU, US 
(CA 55%)  
 
1005 10 Maize (corn): 
- Seed  
50%   
CA  
 
1005 90 - Maize (corn): 
- other   
10%   
US   WT/ACC/SPEC/LVA/5 
Page 12 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
1005 90  Maize (corn): 
- other  (Popcorn)   
10%   
US  
1006 Rice 20%  AU  
1006 30 - Semi-milled or wholly milled rice, whether or not polished or 
glazed  5%  US  
1008 90 - Other cereals 30%    
 1008 90 10 - Other cereals: 
--Triticale  
50%    
 
1008 90 90 - Other cereals: 
--Other  
50%    
1101 00 Wheat or meslin flour  55%  CA 
(US 65%)  
1107  Malt, whether or not roasted  7%  US  
1107  10 - not roasted  10%  CA  
1201 00 Soya beans, whether or not broken 5%  US 
(CA 10%)  
 
 1202 10 Ground-nuts, not roasted or otherwise cooked, whether or not shelled 
or broken: - in shell   
 
10%   
 
US  
 
 1202 20 Ground-nuts, not roasted or otherwise cooked, whether or not shelled 
or broken: - shelled, whether or not broken  
 
10 %   
 
US  
1204 00 Linseed, whether or not broken 15%  CA  
1205 00 Rape or colza seeds, whether or not broken 10%  CA  1207 20 - Cotton seeds 10%  US  
 
 1208 10 Flour and meals of oil seeds or oleaginous fruits, other than those of 
mustard:  - of soya beans  
 
10%   
 
CA  
 
 
1208 90 Flour and meals of oil seeds or oleaginous fruits, other than those of 
mustard:  
- other   
 
10%   
 
CA  
1214 10 - Lucerne (alfalfa) meal and pellets 10%  CA  
1502 00 Fats of bovine animals, sheep or goats, other than those of heading 
No.1503 15%  US  
 
 
1507 10 Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified:  
- crude oil whether or not de gummed  
 
10%   
 
CA, US    WT/ACC/SPEC/LVA/5
 Page 13Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
1507 90 Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified:  
- other  
 
10%   
 
CA, US  
 
1512 11  - Sunflower- seed or safflower oil and fractions thereof: 
-- Crude oil  
15%   
US  
 
1512 19 - Sunflower seed or safflower oil and fractions thereof: 
-- Other  
15%   
US  
 
 
1514 10  Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified:  
- Crude oil  
 
10%   
 
CA  
 
 1514 90 Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified:   - Other  
 
10%   
 
CA  
1516 20 - Vegetable fats and oils and their fractions 15%    
1517 10 - Margarine, excludin g liquid margarine 28%  AU  
1518 00 Animal or vegetable fats and oils and their fractions, boiled, 
oxidized, dehydrated, sulphurised, blown, polymerized by heat in 
vacuum or in inert gas or otherw ise chemically modified, excluding 
those of heading No  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 15%    
1601 00  Sausages and similar products, of meat, meat offal or blood; food 
preparations based on these products 45%-30% 1998-2007 US 
(CA 45%)  
 
 
1602 41 Other prepared or preserved meat, meat offal or blood: 
- Of swine: 
-- Hams and cuts thereof   
 
45%-36%  
 
1998-2007  
 
CA  
 
 
1602 42 Other prepared or preserved meat, meat offal or blood: 
- Of swine: 
-- Shoulders and cuts thereof  
 
45%-36%  
 
1998-2007  
 
CA  
 
 
1602 49 Other prepared or preserved meat, meat offal or blood: 
- Of swine:  
-- Other, including mixtures  
 
45%-36%  
 
1998-2007  
 
CA  
 
1602 50 Other prepared or preserved meat, meat offal or blood:  
- Of bovine animals  
45%-36%  
1998-2007  
CA   WT/ACC/SPEC/LVA/5 
Page 14 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
  
1602 50 31 Other prepared or preserved meat, meat offal or blood:   
- Of  bovine animals: 
-- other: --- in  airtight containers: 
---- corned beef  
 
  
45%-30%  
 
  
1998-2007  
 
  
US  
 
  
1602 50 80 Other prepared or preserved meat, meat offal or blood:   
- Of  bovine animals: -- other: 
--- other  
  
45%-30%   
  
1998-2002  
  
US  
 
 
 1604 12 Prepared or preserved fish; caviar  and caviar substitutes prepared 
from fish eggs: 
- fish, whole or in pieces, but not minced: -- Herrings   
 
 
25%   
 
 
CA  
 
  
1604 15 Prepared or preserved fish; caviar  and caviar substitutes prepared 
from fish eggs: - fish, whole or in pieces, but not minced: 
-- Mackerel  
  
25%   
  
CA  
1604 30 - Caviar and caviar substitutes 15%  CA  
1701 Cane and beet sugar and chemically pure sucrose, in solid form:     
 - Raw sugar not containing added flavouring or colouring matter:     
1701 11 -- Cane sugar: 0.12 Ls/kg  AU  1701 11 100 --- for refining 0.12 Ls/kg  AU  
1701 11 101 ---- raw cane sugar for further processing 0.08 Ls/kg  AU  
1701 11 109 ---- other 0.12 Ls/kg  AU  1701 11 900 --- other 0.12 Ls/kg  AU  
1701 11 901 ---- cane raw sugar 0.24 Ls/kg    
1701 12 -- Beet sugar: 0.12 Ls/kg  AU  1701 12 100 --- for refining 0.12 Ls/kg  AU  
1701 12 900 --- other 0.12 Ls/kg  AU  
1701 12 901 ---- beet raw sugar 0.08 Ls/kg  AU  
1701 99  -- Other 0.12 Ls/kg  AU  
1702 20 - Maple sugar and maple syrup 10%  CA   
 
  
1702 90 Other sugars, including chemically pur e lactose, maltose, glucose and 
fructose, in solid form; sugar syr ups not  containing added flavouring 
or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:  
- other, including invert sugar   
 
  
10%   
 
  
US    WT/ACC/SPEC/LVA/5
 Page 15Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
1703 90 Molasses resulting from the extraction or refining of sugar:  
- Other  
30%    
1704 10  - Chewing gum, whether or not sugar-coated 7%  US  
 1704 90 Sugar confectionery (including white chocolate), not containing 
cocoa:  
- Other  
10%   
US 
(AU 20%)  
1704 90 71 ----Boiled sweets whether or not filled 50%  US  
1704 90 75  ---- Toffees, caramels and similar sweets 25%  US  
1801 00 Cocoa beans, whole or broken, raw or roasted 15%    
1802 00 Cocoa shells, husks, skins and other cocoa waste 15%    
1803 10 - Not defatted 15%    
1804 00 Cocoa butter, fat and oil 15%    1806 10 - Cocoa powder, containing added sugar or other sweetening matter 45%-35% 
 1998-2008 AU  
1806 20 - Other preparations in blocks, slabs or bars, weighing more than 2 
kg or in liquid, paste, granular or other bulk form in containers or 
immediate packings, of a content exceeding 2 kg 10%  US 
(AU 15%)  
 
1806 31 - Other in blocks, slabs or bars:  
-- filled   
45%-35%  
1998-2002  
US 
(AU 2003)  
 
1806 32 - Other in blocks, slabs or bars:  
-- not filled  
45%-35%  
1998-2007  
US 
(AU 2008)  
 
1806 90 Chocolate and other food preparations containing cocoa:  
- Other   
45%-35%  
1998-2002  
US 
(AU 2008) 
(CA 45%)  
1901 10 - Preparations for infant use, put up for retail sale 5%  AU  
1901 20 - Mixes and doughs for the preparation of bakers’ wares of heading 
No.1905 25%  AU  
1901 90 - Other 25%  AU  
1902 Pasta, whether or not cooked or stuffed (with meat or other 
substances) or otherwise prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or 
not prepared 12%  US  
 
1902 11 - Uncooked pasta, not stuffed or otherwise prepared:  
-- containing eggs  
30%   
AU   WT/ACC/SPEC/LVA/5 
Page 16 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
1902 19 - Uncooked pasta, not stuffed or otherwise prepared:  
-- other  
30%   
AU  
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared 30%  AU  
1902 30 - Other pasta 30%  AU  1902 40 - Couscous  30%  AU  
1904 10 - Prepared foods obtaining by the swelling or roasting of cereals or 
cereal products 25%  AU  
1904 90 - Other 25%  AU  
1905 10 - Crispbread 35%  AU  
1905 20 - Gingerbread and the like 35%  AU  
1905 30 - Sweet biscuits, waffles and wafers 35%  AU  
1905 40 - Rusks, toasted bread and similar toasted products 35%  AU   
 
 1905 90 Bread, pastry, cakes, biscuits  and other bakers wares, whether or 
not containing cocoa; communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealing wafers, rice paper and similar products: 
- other  
 
 
35%   
 
 
AU  
1905 90 90 Bread, pastry, cakes, biscuits a nd other bakers wares, whether or not 
containing cocoa: 
 (Corn chips) 20%  US  
 
 
2004 10 Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid,  frozen, other than products of heading No.2006:  
- Potatoes  
 
15%   
 
CA, US  
 
 
2005 20 Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading No.2006:  
- Potatoes   
 
15%   
 
US  
 
 
2005 80 Other vegetables prepared or preserved otherwise than by vinegar or 
acetic acid, not frozen, other than products of heading No.2006:  
- sweet corn (Zea mays var. saccharata)   
 
12%   
 
US  
 
 
  
2007 99 - Jams, fruit jellies, marmalades, fruit or nut puree and fruit or 
nut pastes, being cooked preparation, whether or not containing 
added sugar or other sweetening matter:  - other: 
-- other  
 
  
15%   
 
  
US    WT/ACC/SPEC/LVA/5
 Page 17Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
 
  
2008 11 Fruit, nut and other edible parts of plants, otherwise prepared or 
preserved, whether or not containi ng added sugar or other sweetening 
matter or spirit, not elsewh ere specified or included: 
- nuts, ground-nuts and other seeds, whether or not mixed together:  
-- Ground-nuts  
 
  
12%   
 
  
US  
 
  
 
2008 19 Fruit, nut and other edible parts of plants, otherwise prepared or 
preserved, whether or not containi ng added sugar or other sweetening 
matter or spirit, not elsewh ere specified or included: 
- nuts, ground-nuts and other seeds, whether or not mixed together:  
-- Other, including mixtures  
  
 
12%   
  
 
US  
 
2009 11  - - Orange juice: 
-- frozen  
12%   
US 
(MX 15%)  
2009 11 11 ---- Of a density exceed ing 1,33 g/cm3 at 20 °C; Of a value not 
exceeding ECU 30 per 100 kg net weight 5%    
 
2009 19  - - Orange juice: 
-- other  
12%   
US  
2009 20  - Grapefruit juice 12%  US  
2009 90  - Mixtures of juices  12%  US  
2101 11 -- Extracts, essences and concentrates 10%    
2101 30 - Roasted chicory and other ro asted coffee substitutes, and extracts, 
essences and concentrates thereof 15%    
2103 30 - Mustard flour and meal and prepared mustard 25%  CA  
 
 2103 90 Sauces and preparations therefor; mixed condiments and mixed 
seasonings; mustard flour and m eal and prepared mustard:  
- Other  
 
25%   
 
CA  
2103 90 901 --- Mayonnaise 20%    
2104 10 - Soups and broths and preparations therefor 12%  US  2104 20 - Homogenised composite food preparations 0%  US  
2105 00 Ice cream and other edible ice, whether or not containing cocoa 20%  US  
2106 Food preparations not elsewh ere specified or included 20%    
2106 10 - protein concentrates and textured protein substances 10%  US  
2106 90  - Other 10%  US  
2106 90 20 -- Compound alcoholic preparations, other than those based on 
odorifrous substances, of a kind used for the manufacture of 
beverages 50%-0% 1998-2005   
2202 10 - Waters, including mineral waters and aerated waters , containing 
added sugar or sweetened matter or flavoured  25%  CA, US   WT/ACC/SPEC/LVA/5 
Page 18 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
2203 00 Beer made from malt 32.2%-0% 1998-2003 (CA1 32.3%) 
MX (2005)  
2204 10 - Sparkling wine 10%  US 
(AU 15%)  
2204 10 11 ---Champagne 40%  (AU 50%)  
 
 2204 21 - Other wine; grape must with fermentation prevented or arrested 
by the addition of alcohol: -- in containers holding 2 l or less  
 
5%   
 
US  
(AU 15%)  
2204 29 -- Other  5%  US  
(AU 15%)  
 
 
2205 10 Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances: 
- In containers holding 2 l or less  
 
20%    
2206 00 Other fermented beverages (for example, cider, perry, mead); 
mixtures of fermented beverages and mixtures of fermented 
beverages and non-alcoholic beverages, not elsewhere specified or 
included 20%    
2207 10 - Undenatured ethyl alcohol of an alcohol strength by volume of 
80% vol or higher 50%  CA 
(US 100%-45%, 
1998-2007)  
2207 20 - Ethyl alcohol and other spirits denatu red, of any strength 100%-45% 1998- 2007 US  
2208 20  - Spirits obtained by distilling grape wine or grape marc 50%-0% 1998-2002   
2208 30  - Whiskies 50%-0% 1998-2002 (CA 2004)  2208 40 - Rum and tafia 50%-0% 1998-2002 US  
2208 90  - Other 50%-0% 1998-2002 US 
(CA 2004)  
 --Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol, in containers holding:     
 
 
2208 90 - Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages: 
- Other  
 
50%-0%  
 
1998-2007  
 
MX  
 
 
2208 90 - Undenatured ethyl alcohol of an alcoholic strength by volume of 
less than 80 % vol; spirits, liqueurs and other spirituous beverages: 
- Other  
 
50%-0%  
 
1998-2007  
 
MX  
2208 90 91  --- 2 l or less 50%  CA  
2208 90 99  --- More than 2 l 50%  CA  
2303 10 - Residues of starch manufacture and similar residues 12%  US    WT/ACC/SPEC/LVA/5
 Page 19Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
2304 00 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of soyabean oil 10%  CA, US  
2304 00 Oil-cake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of soyabean oil 15%    
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 No. 2304 or 2305 15%  US  
2306 30 - Of sunflower seeds 20%    
 
 
 
2306 40 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 No.2304 or 2305:  
- of rape or colza seeds  
 
 
10%   
 
 
CA  
 
 
 2306 90 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 No. 2304 or  2305: - Other  
 
 
30%    
2309 10  - Dog or cat food, put up for retail sale  10%  US 
(CA 10%)  
2401  Unmanufactured tobacco;  tobacco refuse 10%  CA  
2401 10 - Tobacco, not stemmed/stripped 5%  US  
2401 20 - Tobacco, partly or wholly  stemmed/stripped 5%  US  
2401 30  - Tobacco refuse  12%  US  
2402 10 - Cigars, cheroots and cigar illos containing tobacco 10%  MX 
(US 12%)  
2402 20   - Cigarettes containing tobacco 10%  MX 
(US 15%)  
 
 
2402 90 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes: 
- Other  
 
12%   
 
US  
2403 10 - Smoking tobacco, whether or not containing tobacco substitutes in 
any proportion  10%  MX 
(US 12%)  
2403 91 -- “Homogenized” or “reconst ituted” tobacco   10%  MX 
(US 12%)  
 
  
2403 99 - Other manufactured tobacco and manufactured tobacco 
substitutes; “homogenised” or “r econstituted” tobacco; tobacco 
extracts and essences: 
- other: 
-- Other  
  
12%   
  
US   WT/ACC/SPEC/LVA/5 
Page 20 Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
3301  Essential oils (terpeneless or not), including concretes and absolutes; 
resinoids; extracted oleoresins; concen trates of essential oils in fats, 
in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential 
oils; aqueous distillates and aque ous solutions of essential oils 6.5%  US  
3504 00 Peptones and their derivatives; other protein substances and their 
derivatives, not elsewhere specified or included; hide powder, whether or not chromed 6.5%  US  
4101 Raw hides and skins of bovine or equine animals (fresh, or salted, 
dried, limed, pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether or not dehaired or 
split.     
4101 10 - Whole hides and skins of bovine animals, of a weight per skin not 
exceeding 8 kg when simply dried, 10  kg when dry-salted, or 14 kg 
when fresh, wet-salted or otherwise preserved 10%  NZ  
 
4101 21 - Other hides and skins of bovine animals, fresh or wet-salted: 
-- whole  
10%   
NZ  
 
4101 29 - - Other hides and skins of bovine animals, fresh or wet-salted: 
-- other  
10%   
NZ  
4101 30 - Other hides and skins of bovine animals, otherwise preserved 10%  NZ  
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or 
further prepared), whether or not with wool on or split, other than 
those excluded by Note 1(c)  to this Chapter     
4102 10 - With wool on 10%  NZ  
 
4102 21 - Without wool on:  
-- pickled  
10%   
NZ  
 
4102 29 - Without wool on:  
-- other  
10%   
NZ  
 
 
5101 11 Wool not carded or combed: 
- greasy, including fleece-washed wool: 
-- shorn wool  
 
0%   
 
AU, NZ  
 
 
5101 19 Wool not carded or combed: 
- greasy, including fleece-washed wool: 
-- Other  
 
0%   
 
AU, NZ  
 
5101 21 - - Degreased not carbonised:  
-- shorn wool  
0%   
AU, NZ    WT/ACC/SPEC/LVA/5
 Page 21Tariff Item 
No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties And 
Charges 
1 2 3 4 5 6 
 
5101 29 - Degreased not carbonised:  
-- Other  
0%   
AU, NZ  
 
5101 30 Wool not carded or combed: 
- Carbonised  
0%   
AU, NZ  
5201 00 Cotton, not carded or combed 20%  AU  
 
5201 00 10 Cotton, not carded or combed:  
- Rendered absorbent or bleached   
5%   
US  
 
5201 00 90 Cotton, not carded or combed: 
- Other  
10%   
US  
5202 Cotton waste (including yarn waste and garnetted stock) 20%-15%  1998-2002   
5203 Cotton, carded or combed  10%    
5301  Flax, raw or processed but not spun; flax tow and waste (including 
yarn waste and garnetted stock) 10%    
  WT/ACC/SPEC/LVA/5 
Page 22 PRELIMINARY LIST - REPUBLIC OF LATVIA 
Section I - B Tariff Quotas 
 
 
Tariff 
item No.  
Description of products  
Quota quantity and in-
quota tariff rate   
Initial 
negotiating 
right  
Other terms and conditions  
1001 90 Wheat and meslin: other  10.000 t 
25%   
1003  Barley 30.000 t 
25%   
1004 Oats 5000 t 
25%   
1701 11 
101 Raw cane sugar for further processing 30.000 t 
0%   
 
   WT/ACC/SPEC/LVA/5
 Page 23PRELIMINARY LIST - REPUBLIC OF LATVIA 
Section I – Agricultural Products 
Section I – A Tariffs  
 
Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
Chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates 50%    
0301 10 - Ornamental fish 20%    
0301 91 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabon ita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster) 20%    
0301 92 -- Eels (Anguilla spp.) 20%    
0301 93 -- Carp 20%    0301 99 -- Live fish; Other 20%    
0302 12 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and Danube salmon 
(Hucho hucho) 20%    
0302 21 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus 
hippoglossus, Hippoglossus stenolepis) 20%    
0302 22 -- Plaice (Pleuronectes platessa) 20%    
0302 23 -- Sole (Solea spp.) 20%    
0302 32 -- Yellowfin tunas (Thunnus albacares) 20%    0302 33 -- Skipjack or stripe-bellied bonito 20%    
 
 0302 39 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis) , excluding livers and roes:   
-- Other  
 
20%    
0302 40 051 --- Baltic pilchard (Clupea harengus membras) 30%    
0302 40 101 --- Baltic pilchard (Clupea harengus membras) 30%    0302 40 981 --- Baltic pilchard (Clupea harengus membras) 30%    
0302 61 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella 
(Sardinella spp.), brisling or  sprats (Sprattus sprattus) 20%    
0302 61 900 ---- From 1 January to 14 February 30%    
0302 61 910 ---- From 15 February to 15 June 30%    
0302 61 980 ---- From 16 June to 31 December 30%    0302 62 -- Haddock (Melanogrammus aeglefinus) 20%    
0302 63 -- Coalfish (Pollachius virens) 20%    
0302 66 -- Eels (Anguilla spp.) 20%     WT/ACC/SPEC/LVA/5 
Page 24 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
0302 69 - Other fish, excluding livers and roes:   
-- Other  
20%    
0302 69 990 ---- Other 20%    
0302 70 - Livers and roes 20%     
 
0303 10 Fish, frozen, excluding fish fillets and other fish meat of heading 
No.0304:   
- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), excluding livers and roes  
 
30%-20% 
  
 
1998-2003  
 
CA  
0303 21 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabon ita, Oncorhynchus gilae, 
Oncorhynchus apache and Oncorhynchus chrysogaster) 30%    
0303 33 -- Sole (Solea spp.) 30%    
0303 41 -- Albacore or longfinned tunas (Thunnus alalunga) 20%    
  
0303 50 Fish, frozen, excluding fish fillets and other fish meat of heading 
No.0304:   
- Herrings (Clupea harengus, Cl upea pallasii), excluding livers 
and roes  
 
10%   
 
CA  
0303 50 05  -- from 1 January to 14 February 10%  CA  
0303 50 051 --- Baltic pilchard (Clupea harengus membras) 40%  CA  
0303 50 059 --- Other 10%  CA  0303 50 10 -- from 15 February to 15 June 10%  CA  
0303 50 101 --- Baltic pilchard (Clupea harengus membras) 40%  CA  
0303 50 109 --- Other 10%  CA  0303 50 98 -- from 16 June to 31 December 10%  CA  
0303 50 981 --- Baltic pilchard (Clupea harengus membras) 40%  CA  
0303 50 989 --- Other 10%  CA  0303 60 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), 
excluding livers and roes 30%    
 
 
 0303 74 Fish, frozen, excluding fish fillets and other fish meat of heading 
No.0304:   
- other fish, excluding livers and roes: -- Mackerel(Scomber scombrus, Scomber australasicus, Scomber 
Japonicus)  
 
 
10%   
 
 
CA  
0303 75 -- Dogfish and other sharks 30%      WT/ACC/SPEC/LVA/5
 Page 25Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
 0303 76 Fish, frozen, excluding fish fillets and other fish meat of heading 
No.0304:   
- other fish, excluding livers and roes: -- Eels (Anguilla spp.)  
 
 
20%   
 
 
CA  
0303 77 -- Sea bass (Dicentrarchus labr ax, Dicentrarchus punctatus) 20%    
0303 78 -- Hake (Merluccius spp., Urophycis spp.) 30%    
  
 
0303 79 Fish, frozen, excluding fish fillets and other fish meat of heading 
No.0304:   
- other fish, excluding livers and roes: 
-- Other  
 
 
10%   
 
 
CA  
0304 Fish fillets and other fish meat (whwther or not minced), fresh, 
chilled or frozen 20%  CA  
 
0305 41 - Smoked fish, including fillets:  
-- Pasific salmon (Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and 
Danube salmon (Hucho  hucho)  
15%   
CA  
 
0305 61 - Fish, salted but not dried or smoked and fish in brine:  
-- Herrings (Clupea harengus, Clupea pallasii)  
15%   
CA  
0306 11 -- Rock lobster and other sea crawfish,  (Palinurus spp., Panulirus 
spp., Jasus spp.) 5%  MX 
(AU 18%)  
 
0306 12 - Frozen: 
-- Lobsters (Homarus spp)  
5%    
MX 
(CA 15%) 
(AU 18%)  
 
0306 13 - Frozen: 
-- Shrimps and prawns  
5%    
MX 
(CA 15%) 
(AU 18%)  
0306 14 -- Crabs 20%  MX  
 
0306 21 - Not frozen:  
-- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)  
15%   
MX 
(AU 18%)  
0306 22 -- Lobsters (Homarus spp) 5%  MX 
(AU 18%)  
0306 23 -- Shrimps and prawns 5%  MX 
(AU 18%)  
0307 10 - Oysters 5%  MX   WT/ACC/SPEC/LVA/5 
Page 26 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
0307 21 - Scallops, including queen sca llops, of the genera Pecten, 
Chlamys or Placopecten: 
-- Live, fresh or chilled  
 
30%   
 
MX  
0307 41 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) 
and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., 
Sepioteuthis spp.): 
-- Live, fresh or chilled  
 
 
30%   
 
 
MX  
0307 49 -- Other 5%  MX  
 
0307 51 - Octopus (Octopus spp.): 
-- Live, fresh or chilled  
30%   
MX  
0307 60 - Snails, other than sea snails 30%  MX  
  
0307 91 - Other, including flours, meals and pellets of aquatic 
invertebrates other than crustacean s, fit for human consumption: 
-- Live, fresh or chilled  
 
30%   
 
MX  
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and 
cement 10%  (CA 30%)  
2503 00 10 Crude or unrefined sulphur 10%  CA  
  
 
 2519 90 - Natural magnesium carbonate (magnesite); 
fused magnesia; dead-burned (sintered) 
magnesia, whether or not containing small 
quantities of other oxides added before sintering; other magnesium oxide, whether or 
not pure: 
- Other  
 
 
 
20%    
2523 Portland cement, aluminous cement, slag cement, supersulphate 
cement and similar hydraulic cements, whether or not coloured or 
in the form of clinkers 15%    
2523 21 -- White cement, whether or not artificially coloured 10%  MX  
 
2523 29 - Portland cement: 
-- Other  
20%   
MX  
2524 Asbestos 10%  CA  
Chapter 26 Ores, slag and ash  10%      WT/ACC/SPEC/LVA/5
 Page 27Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
2601 11 - - Iron ores and concentrates, other than roasted 
iron pyrites: 
-- Non-agglomerated  
5%   
AU (CA 15%)  
 
2601 12 - Iron ores and concentrates, other than roasted iron pyrites:   
-- Agglomerated   
5%   
AU (CA 15%)  
2608 00 Zinc ores and concentrates 5%  AU  
Chapter 27   Mineral fuels, mineral oils and products of their distillation; 
bituminous substances; mineral waxes  10%    
2701 11 -- Anthracite 5%  AU  
 
 
2701 12 - Coal; briquettes, ovoids and similar solid fuels 
manufactured from coal: 
- Coal, whether or not pulveris ed, but not agglomerated:   
-- Bituminous coal  
 
0%   
 
CA (AU 5%)  
2701 19 -- Other coal 5%  AU  
2707 10 - Benzole 0%  US  2709 00 Petroleum oils and oils obtaining from bituminous minerals, 
crude 5%  AU  
2710 00 Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not elsewhere specified or included, 
containing by weight 70% or more of petroleum oils or of oils 
obtained from bituminous minerals, these oils being the basic constituents of the preparations 0%  US 
AU (5%)  
2711 11 -- Natural gas 5%  AU  
Chapter 28   Inorganic chemicals: organic or inorganic compounds of precious 
metals, of rare-earth metals, of ra dioactive elements or of isotopes 5.5%    
2802 00 Sulphur, sublimed or precipitated; colloidal sulphur 5.5%  MX  
2803 00 Carbon (carbon blacks and other forms of carbon not elsewhere 
specified or included) 5.5%  MX  
2807 00 Sulphuric acid; oleum 5.5%  MX  
2809 20 - Phosphoric acid and polyphosphoric acids 5.5%  MX  
2811 23 -- Sulphur dioxide 5.5%  MX  
2818 20 - Aluminium oxide, other than artificial corundum 10%-0% 1998-2003 AU  2818 30 - Aluminium hydroxide 10%-0% 1998-2003 AU  
2830 10 - Sodium sulphides 5.5%  MX  
2835 31 -- Sodium triphosphate (sodium tripolyphosphate) 5.5%  MX  2835 39 -- Other 5.5%  MX   WT/ACC/SPEC/LVA/5 
Page 28 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
2844 40 - Radioactive  elements and isotopes and compounds, other than 
those of subheading no.2844 10, 2844 20 or 2844 30; alloys, 
dispersions  (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive 
residues 5.5%-0% 
 1998-2002   
2849 20 - Of silicon 5.5%  MX  
2901 Acyclic hydrocarbons 5.5%-0% 1998-2002 (CA 2003)  2901 21 -- Ethylene 5.5%  MX  
2902 Cyclic hydrocarbons 5.5%-0% 1998-2002 (CA 2003)  
2903 Halogenated derivatives of hydrocarbons 5.5%    
2903 41 -- Trichlorofluoromethane 5.5%  MX  
2903 42 -- Dichlorodifluoromethane 5.5%  MX  2903 43 -- Trichlorotrifluoroethanes 5.5%  MX  
2903 44 -- Dichlorotetrafluoroethanes and chloropentafluoroethane 5.5%  MX  
2903 45 -- Other derivatives perhalogenated only with fluorine and 
chlorine 5.5%  MX  
2903 46 -- Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes 5.5%  MX  
2903 47 -- Other perhalogenated derivatives 5.5%  MX  
2903 49 -- Other 5.5%  MX  
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 
whether or not halogenated 5.5%    
2905 Acyclic alcohols and their haloge nated, sulphonated, nitrated or 
nitrosated derivatives 5.5%    
 
2905 19 - - Saturated monohydric alcohols: 
-- Other  
5.5%   
MX  
2905 31 -- Ethylene glycol (ethanediol) 5.5%  MX  
2905 32 --  Propylene glycol (propane-1,2-diol) 5.5%  MX  
2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 5.5%    
2907 Phenols; phenol-alcohols 5.5%    
2907 11 -- Phenol (hydroxybenzene) and its salts 5.5%  MX  2908 Halogenated, sulphonated, nitrated  or nitrosated derivatives of 
phenols or phenol-alcohols 5.5%      WT/ACC/SPEC/LVA/5
 Page 29Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
2909 Ethers, ether-alcohols, ethe r-phenols, ether-alcohol- phenols, 
alcohol peroxides, ether peroxide, ketone peroxides (whether or not 
chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives 5.5%    
2909 41 -- 2,2'-Oxydiethanol (diethylene glycol, digol) 5.5%  MX  
2909 42 -- Monomethyl ethers of ethylene glycol or of diethylene glycol 5.5%  MX  
2909 44 -- Other monoalkylethers of ethylene glycol or of diethylene 
glycol 5.5%  MX  
2910 Epoxides, epoxyalcohols, epoxy phenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, nitrated 
or nitrosated derivatives 5.5%    
2911 Acetals and hemiacetals, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives 5.5%    
2912 Aldehydes, whether or not with other oxygen function, cyclic 
polymers of aldehydes; paraformaldehyde  5.5%    
2913 Halogenated, sulphonated, nitrated  or nitrosated derivatives of 
products of heading no.2912 5.5%    
2914 13 -- 4-Methylpentan-2-one (methyl isobutyl ketone) 5.5%  MX  
 
 2914 29 - - Cyclanic, cyclenic or  cycloterpenic ketones 
without other oxygen function: 
-- Other  
 
5.5%   
 
MX  
2915 21 -- Acetic acid 5.5%  MX  
2915 24 -- Acetic anhydride 5.5%  MX  2915 31 -- Ethyl acetate 5.5%  MX  
2915 32 -- Vinyl acetate 5.5%  MX  
 2915 39 - - Esters of acetic acid: 
-- Other  
5.5%   
MX  
2916 12 -- Esters of acrylic acid 6.5%  MX  
2916 14 -- Esters of methacrylic acid 6.5%  MX  
2917 32 -- Dioctyl orthophthalates 6.5%  MX  
2917 36 -- Terephthalic acid and its salts 6.5%  MX  2917 37 -- Dimethyl terephthalate 6.5%  MX  
2918  Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives 6.5%     WT/ACC/SPEC/LVA/5 
Page 30 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
2918 14 000  -- Citric acid  40%-6.5% 1998-2008   
2918 23 -- Other esters of salicylic acid and their salts 6.5%  MX  
2919 - 2935  6.5%    
2924 10 - Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof 6.5%    
2924 29 -- Other 6.5%    
2927 00 Diazo-, azo- or azoxy-compounds 6.5%     
 
2933 19 - - Compounds containing an unfused pyrazole 
ring (whether or not hydrogenated) in the 
structure: 
-- Other  
 
6.5%    
 
 
2933 29 - - Compounds containing an unfused imidazole 
ring (whether or not hydrogenated) in the 
structure: 
-- Other  
 
6.5%    
 
2933 90 - Heterocyclic compounds with nitrogen hetero-
atom(s) only: 
- Other  
6.5%   
MX  
 
2934 90 - Nucleic acids and their salts; other heterocyclic 
compounds: 
- Other  
6.5%   
MX  
2935 00 Sulphonamides 6.5%  MX  
2936  Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether 
or not in any solvent 6.5%-0% 
 1998-2007   
2936 26 -- Vitamin B12 and its derivatives 6.5%  MX  
2936 29 -- Other vitamins and their derivatives 6.5%  MX  
2937  Hormones, natural or reproduced by synthesis; derivatives 
thereof, used primarily as hormones; other steroids used primarily 
as hormones 6.5%-0% 1998-2007   
2937 10 - Pituitary (anterior) or similar hormones, and their derivatives 6.5%  MX  
2938  Glycosides, natural or reproduced by synthesis, and their salts, 
ethers, esters and other derivatives 6.5%  MX    WT/ACC/SPEC/LVA/5
 Page 31Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
2939  Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives 6.5%-0% 1998-2007   
2940 00 Sugars, chemically pure, other than sucrose, lactose, maltose, 
glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 2937, 2938 or 2939 6.5%    
2941  Antibiotics  6.5%-0% 1998-2007   
2941  10 - Penicillins and their derivatives with a penicillanic acid 
structure; salts thereof 6.5%  MX  
2941 50 - Erythromycin and its derivatives; salts thereof 6.5%-0% 1998-2007 MX  
2941 90 - Other 6.5%  MX  
2942 00 Other organic compounds  6.5%    
Chapter 30   Pharmaceutical products  0%    3002 30 - Vaccines for veteri nary medicine 0%    
 
  
 
3004 10 - Medicaments (excluding goods of heading 
No.3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or 
prophylactic uses, put up in measured doses or 
in forms or packings for retail sale: 
- Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or sreptomy cins or their derivatives  
  
 
0%   
  
 
AU  
3004 20 - Containing other antibiotics 0%    
 
 
3004 39 - - Containing hormones or other products of 
heading No.2937 but not containing antibiotics: 
-- Other  
 
0%    
3004 50 - Other medicaments containing vitamins or other products of 
heading No. 2936 0%    
3004 90 - Other 0%  AU  
3006 30 - Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient 0%    
Chapter 31   Fertilisers  6.5%    
3102 10 - Urea, whether or not in aqueous solution 6.5%  MX  
3102 80 - Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution 6.5%  MX  
3103 10 - Superphosphates 6.5%    
3105 30 - Diammonium hydrogenorthophosphate (diammonium 
phosphate) 6.5%     WT/ACC/SPEC/LVA/5 
Page 32 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
3105 40 - Ammonium dihydrogenorthophosphate (monoammonium 
phosphate) and mixtures thereof with diammonium 
hydrogenorthophosphate (diammonium phosphate) 6.5%    
3105 51 -- Containing nitrates and phosphates 6.5%    
Chapter 32   Tanning or dyeing extracts; tannins and their derivatives; dyes, 
pigments and other colouring matter; paints and varnishes; putty 
and other mastics; inks 6.5%    
3203 00 Colouring matter of vegetable or animal origin (including dyeing 
extracts but excluding animal black ), whether or not chemically 
defined; preparations as specified in Note 3 to this Chapter based 
on colouring matter of vegetable or animal origin 6.5%    
3204 11 -- Disperse dyes and preparations based thereon 6.5%    
3204 20 - Synthetic organic products of a kind used as fluorescent 
brightening agents 6.5%    
3207 40 - Glass frit and other glass, in the form of powder, granules or 
flakes 6.5%    
Chapter 33   Essential oils and resi noids; perfumery, cosmetic or toilet 
preparations  15%-6.5% 
 1998-2007   
Chapter 34   Soap, organic surface- active agents, washing preparations, 
lubricating preparations, artific ial waxes, prepared waxes, 
polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a 
basis of plaster 6.5%    
3401  Soap; organic surface-active pro ducts and preparations for use as 
soap, in the form of bars, cakes, moulded pieces or shapes, 
whether or not containing soap; paper, wadding, felt and non-
wovens, impregnated, coated or covered with soap or detergent 15%-6.5% 
 1998-2007   
3404 20 - Of polyethylene glycol 6.5%    
3404 90 - Other 6.5%    
3406  Candles, tapers and the like  15%-6.5% 1998-2007   
Chapter 35   Albuminoidal substances; modified starches; glues; enzymes 6.5%    
3505 10 -- Dextrins and other modified starches 15%-6.5% 1998-2008 AU   
 
3507 90 - Enzymes; prepared en zymes not  elsewhere 
specified or included: 
- Other  
 
6.5%   
 
US  
Chapter 36   Explosives; pyrotechnic products; matches; pyrophoric alloys; 
certain combustible preparations  15%-6.5% 
 1998-2007     WT/ACC/SPEC/LVA/5
 Page 33Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
3605 00 Matches, other than pyrotechnic articles of heading No.3604 40%-6.5% 1998-2007   
Chapter 37   Photographic or cinematographic goods 6.5%    
3701 20 - Instant print film 6.5%    
3702 54 -- Of a width exceeding 16 mm but not exceeding 35 mm and of a 
length not exceeding 30 mm, other than for slides 15%-6.5% 
 1998-2008 AU  
Chapter 38   Miscellaneous chemical products  6.5%    
3809 93 -- Of a kind used in the leather or like industries 6.5%    3818 00 Chemical elements doped for use in electronics, in the form of 
discs, wafers or similar forms: chemical compounds dopted for 
use in electronics   6.5% -0% 
  1998-2000 
(ITA)   
3822 00 Diagnostic or laboratory reagents on a backing and prepared 
diagnostic or laboratory reagents whether not on a backing, other than those of heading No. 3002 or 3006 5%-0% 
 1998-2002 US  
3824 40 - Prepared additives for cements, mortars or concretes 6.5%    
Chapter 39   Plastics and ar ticles thereof  6.5%    
3901 10 - Polyethylene having a specific gravity of less than 0,94 6.5%    
3901 20 - Polyethylene having a specific gravity of 0,94 or more 6.5%    
3902 10 - Polypropylene 6.5%    3903 11 -- Expansible 6.5%    
 
3903 19 - - Polystyrene: 
-- Other  
6.5%    
 
3903 90 - Polymers of styrene, in primary forms: 
- Other  
6.5%    
3904 10 - Polyvinyl chloride, not mixed with any other substances 6.5%    
3906 90 000 - Other 6.5%    
3906 90 101 --- Polyacrylamide 6.5%    
3907 10 - Polyacetals 6.5%    3907 20 - Other polyethers 6.5%    
3907 30 - Epoxide resins 6.5%    
3907 50 - Alkyd resins 6.5%    
3907 60 - Polyethylene terephthalate 6.5%    
3907 91 -- Unsaturated 6.5%    3907 99 -- Other 6.5%    
3908 10 - Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or - 6,12 6.5%    
3909 10 - Urea resins; thiourea resins 6.5%    3909 20 - Melamine resins 6.5%     WT/ACC/SPEC/LVA/5 
Page 34 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
3909 30 - Other amino-resins 6.5%    
3909 40 - Phenolic resins 6.5%    
 
3912 39 - - Cellulose ethers: 
-- Other  
6.5%    
3915  Waste, parings and scrap, of plastics 30%-6.5% 1998-2007   
3915 90 - Of other plastics 30%-6.5% 1998-2012   
3919 10 - In rolls of a width not exceeding 20 cm 6.5%    3919 90 - Other 6.5%    
3920 20 - Of polymers of propylene 6.5%    
3920 51 -- Of polymethyl methacrylate 6.5%    
 
 3926 90 - Other articles of plastics and articles of other 
materials of heading Nos  3901 to  3914: 
- Other  
 
6.5%    
Chapter 40   Rubber and ar ticles thereof  10%    
  
4002 19 - - Styrene-butadiene rubb er (SBR); carboxylated 
styrene-butadiene rubber (XSBR): 
-- Other  
 
15%    
4002 20 - Butadiene rubber (BR) 15%    
 
4011 10 New pneumatic tyres, of rubber: 
- Of a kind used on motor cars (including station wagons and racing 
cars)  
10%   
US  
Chapter 41   Raw hides and skins (other than furskins) and leather 10%    
Chapter 42   Articles of leather; saddlery and harness; travel goods, handbags 
and similar containers; articles of animal gut (other than silk-worm gut)  25%-20% 1998-2002   
Chapter 43   Furskins and artificial fur; manufactures thereof  25%-20% 1998-2002   
4302 Tanned or dressed furskins (including heads, tails, paws and other 
pieces or cuttings), unassembled, or assembled (without the 
addition of other materials) other than those of heading No.4303 15%  CA  
 
4302 11 - - Whole skins, with or without head, tail or paws, 
not assembled: 
-- Of mink  
13%   
US  
4302 30  - Whole skins and pieces or cutt ings thereof, assembled 13%  US    WT/ACC/SPEC/LVA/5
 Page 35Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
4303 Articles of apparel, clothing accessories and other articles of 
furskin 15%  CA  
4303 10 - Articles of apparel and clothing accessories 13%  US  
4303 90 - Other 13%  US  Chapter 44   Wood an d articles of wood; wood charcoal 10%    
4401 21 -- Coniferous 10%    
4401 30 - Sawdust and wood waste and scrap, whether or not 
agglomerated in logs, briquettes, pellets or similar forms 10%    
 
 
 
4403 91 - Wood in the rough, whether or not stripped of 
bark or sapwood, or roughly squared: 
- - other: 
-- Of oak  (Quercus spp.)  
 
 
10%   
 
 
US  
 
 
4407 10 Wood sawn or chipped lengthwise, sliced or peeled, whether or 
not planed, sanded or finger-jointed, of a thickness exceeding 6 
mm:   - Coniferous  
 
10%-5%  
 
1998-2002  
 
US 
(CA 2003)  
 
  
4407 91 Wood sawn or chipped lengthwise, sliced or peeled, whether or 
not planed, sanded or finger-jointed, of a thickness exceeding 6 mm: 
- other: 
-- Of oak (Quercus spp.)  
  
10%    
  
US  
 
 
 4407 99 Wood sawn or chipped lengthwise, sliced or peeled, whether or 
not planed, sanded or finger-jointed, of a thickness exceeding 6 
mm: - other: 
-- Other  
 
 
10%    
 
 
US  
4408 10 - Coniferous 10%    
 
 
 
4408 90 - Veneer sheets and sheets for plywood (whether 
or not spliced) and other wood sawn lengthwise, 
sliced or peeled, whether or not planed, sanded 
or finger-jointed, of a thickness not exceeding 6 
mm: 
- Other  
 
 
5%   
 
 
US   WT/ACC/SPEC/LVA/5 
Page 36 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
  
4409 10 - Wood (including strips and friezes for parquet 
flooring, not assembled) continuously shaped 
(tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) 
along any of its edges or faces, whether or not 
planed, sanded or finger-jointed: 
- Coniferous  
 
  
10%   
 
  
US  
 
 
 
 
4409 20 - Wood (including strips and friezes for parquet 
flooring, not assembled) continuously shaped 
(tongued, grooved, rebated, chamfered, V-
jointed, beaded, moulded, rounded or the like) 
along any of its edges or faces, whether or not planed, sanded or finger-jointed: 
- Non-coniferous  
 
 
 
10%-5%  
 
 
 
1998-2002  
 
 
 
US  
 
 
 
 4410 11 - Particle board and similar board of wood or other ligneous 
materials, whether or not agglomerated with resins or other 
organic binding substances: 
- - of wood:  
-- Waferboard, including oriented strand board  
 
 
 
10%-5%  
 
 
 
1998-2002  
 
 
 
US 
(CA 2003)  
 
  
 
4410 19 Particle board and similar board  of wood or other ligneous 
materials, whether or not agglomerated with resins or other organic binding substances: 
- of wood:  
-- Other  
  
 
10%-5%  
  
 
1998-2002  
  
 
US  
 
4411 11 - - Fibreboard of a density exceeding 0 8g/cm3: 
-- Not mechanically worked or surface covered  
10%   
US  
 
4411 19 - - Fibreboard of a density exceeding 0 8g/cm3: 
-- Other  
10% 
  
US    WT/ACC/SPEC/LVA/5
 Page 37Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
  
4411 21 Fibreboard of wood or other ligneous materials, whether or not 
bonded with resins or other organic substances: 
- fibreboard of a density exc eeding 0,5 g/cm3 but not exceeding 
0,8 g/cm3: 
-- Not mechanically worked or surface covered  
 
  
10%-5%  
 
  
1998-2002  
 
  
US 
(CA 2003)  
 
 
 
 
4411 29 Fibreboard of wood or other ligneous materials, whether or not 
bonded with resins or other organic substances: 
- - fibreboard of a density exceeding 0,5 g/cm3 
but not exceeding 0,8 g/cm3: 
-- Other  
 
 
 
10%-5%  
 
 
 
1998-2002  
 
 
 
US  
 
 
 
4411 91 Fibreboard of wood or other ligneous materials, whether or not 
bonded with resins or other organic substances: 
- other:   
-- Not mechanically worked or surface covered   
 
 
10%-5%  
 
 
1998-2002  
 
 
US  
 
 
4412 19 - Plywood consisting solely of sheets of wood, each ply not 
exceeding 6 mm thickness:   
-- other   
 
10%-5%  
 
1998-2002  
 
US 
(CA 2003)  
4412 93 -- Other, containing at least one layer of particle board 10%-5% 1998-2002 US  
  
4412 99 Plywood, veneered panels and similar laminated wood: 
- - other: 
-- Other  
 
10%-5%  
 
1998-2002  
 
US  
4414 00 Wooden frames for paintings, photographs, mirrors or similar 
objects  10%-5% 1998-2002 US  
 
 4418 10 - Builders joinery and carpentry of wood, 
including cellular wood panels, assembled parquet panels, shingles and shakes: 
- Windows, French windows and their frames  
 
10%-5%  
 
1998-2002  
 
US  
 
 
4418 20 - Builders joinery and carpentry of wood, 
including cellular wood panels, assembled 
parquet panels, shingles and shakes: 
- Doors and their frames and thresholds  
 
10%   
 
US  
4418 30 - Parquet panels 10%-5% 1998-2002 US   WT/ACC/SPEC/LVA/5 
Page 38 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
4418 40 - Shuttering for concrete construction works 10%  US  
 
 
4418 90 - Builders joinery and carpentry of wood, 
including cellular wood panels, assembled 
parquet panels, shingles and shakes: 
- Other  
 
10%   
 
US  
 
  
4420 90 - Wood marquetry and inland wood; caskets and 
cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, 
of wood; wooden articles of furniture not falling 
in Chapter 94: 
- Other  
  
10%-5%  
  
1998-2002  
  
US  
 
4421 90 - Other articles of wood: 
- Other  
10%-5%  
1998-2002  
US  
Chapter 45   Cork and articles of cork  10%    
Chapter 46  Manufactures of straw, of esparto or of other plaiting materials; 
basketware and wickerwork 20%    
Chapter 47   Pulp of wood or of other fibrous cellulosic material recovered 
(waste and scrap) paper or paperboard  10%-0% 
 1998-2004   
 
 
4703 21 Chemical wood pulp, soda or sulphate, other than dissolving 
grades: 
- - Semi-bleached or bleached: 
-- Coniferous  
 
10%-0%  
 
1998-2004  
 
CA  
Chapter 48   Paper and paperboard; articles of paper pulp, of paper or of 
paperboard  10%-0% 
 1998-2004   
4802  Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and punch card stock and 
punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; hand-made paper and paperboard 20%-0% 
  1998-2004   
Chapter 49   Printed books, newspapers, pictures and other products of the 
printing industry; manuscripts, typescripts and plans  20%-0% 
 1998-2004 CA  
Chapter 50   Silk  10%    
5004 00 Silk yarn (other than yarn spun from silk waste) not put up for retail 
sale 5%    
5005 00 Yarn spun from silk waste, not put up for retail sale 5%      WT/ACC/SPEC/LVA/5
 Page 39Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
5006 00 Silk yarn and yarn spun from silk waste, put up for retail sale; 
silk-worm gut 5%    
Chapter 51   Wool, fine or coarse animal hair, horsehair yarn and woven fabric 10%    
5104 00 Garnetted stock of wool or of fine or coarse animal hair 5%    5105  Wool and fine or coarse animal hair, carded or combed (including 
combed wool in fragments) 5%    
5105 10 - Carded wool 0%  AU, NZ  
 
5105 21 - Wool tops and other combed wool:  
-- Combed wool in fragments  
0%   
AU, NZ  
 
5105 29 - Wool tops and other combed wool:  
-- Other  
0%   
AU, NZ  
5106 Yarn of carded wool, not put up for retail sale 5%    
5106 10 - Containing 85% or more by weight of wool 10%  NZ  
5106 20 - Containing less than 85% by weight of wool 10%  NZ  
5107 Yarn of combed wool, not put up for retail sale 10%    5107 10 - Containing 85% or more by weight of wool 10%  NZ  
5107 20 - Containing less than 85% by weight of wool 10%  NZ  
5108 Yarn of fine animal hair, carded or combed , not put up for retail 
sale 5%    
5109  Yarn of wool or of fine animal hair, put up for retail sale 10%    
5109 10 - Containing 85% or more by weight of wool or of fine animal 
hair 15%  NZ  
5109 90 - Other 15%  NZ  
5110 00 Yarn of coarse animal hair or of horsehair (including gimped 
horsehair yarn), whether or not put up for retail sale 5%    
5111  Woven fabrics of carded wool or of carded fine animal hair 10%    
5111 30 - Other, mixed mainly or solely with man-made staple fibres 30%    5112  Woven fabrics of combed wool or of combed fine animal hair 10%    
5113 00 Woven fabrics of coarse animal hair or of horsehair 10%    
Chapter 52   Cotton  20%    
5204  Cotton sewing thread, whether or not put up for retail sale 5%    
5205  Cotton yarn (other than sewing thread), containing 85 % or more by 
weight of cotton, not put up for retail sale 5%    
5206  Cotton yarn (other than sewing thread), containing less than 85 % 
by weight of cotton, not put up for retail sale 5%    
5207  Cotton yarn (other than sewing thread) put up for retail sale 5%     WT/ACC/SPEC/LVA/5 
Page 40 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
5210 11 -- Plain weave 25%    
Chapter 53   Other vegetable textile fibres; paper yarn and woven fabrics of 
paper yarn  15%    
5303 Jute and other textile bast fibres (excluding flax, true hemp and 
ramie), raw or processed but not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock) 10%    
5304 Sisal and other textile fibres of the genus Agave, raw or processed 
but not spun, tow and waste of these fibres (including yarn waste 
and garnetted stock) 10%    
5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and 
other vegetable textile fibres, not elsewhere specified or included, 
raw or processed but not spun, tow, noils  and waste of these fibres (including yarn waste and garnetted stock) 10%    
5306 Flax yarn 10%    
5307 Yarn of jute or of other textile bast fibres of heading No.5303 10%    5308 Yarn of other vegetable textil e fibres; paper yarn 10%    
Chapter 54  Man-made filaments 10%    
5401 Sewing thread of man-made filaments, whether or not put up for 
retail sale 5%    
5402 Synthetic filament yarn (other than sewing thread), not put up for 
retail sale, including synthetic monofilament of less than 67 decitex 5%    
5402 10 - High tenacity yarn of nylon or other polyamides 30%    
5402 20 - High tenacity yarn of polyesters 30%    
5402 33 -- Of polyesters 30%    5402 41 -- Of nylon or other polyamides 30%    
5402 42 -- Of polyesters, partially oriented 30%    
5403 Artificial filament yarn (other than sewing thread), not put up for 
retail sale, including artificial monofilament of less than 67 decitex 5%    
5403 10 - High tenacity yarn of viscose rayon 30%    
5403 31 -- Of viscose rayon, untwisted  or with a twist not exceeding 120 
turns per metre 30%    
5403 32 -- Of viscose rayon, with a twist exceeding 120 turns per metre 30%    
5403 33 -- Of cellulose acetate 30%    
5403 41 -- Of viscose rayon 30%    
5404 Synthetic monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like (for 
example, artificial straw) of sy nthetic textile materials of an 
apparent width not exceeding 5 mm 5%      WT/ACC/SPEC/LVA/5
 Page 41Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
5405 Artificial monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like ( for 
example, artificial straw) of ar tificial textile materials of an 
apparent width not exceeding 5 mm 5%    
5406 Man-made filaments yarn (other than sewing thread), put up for 
retail sale 5%    
5407  Woven fabrics of synthetic filament yarn, including woven fabrics 
obtained from materials of heading No. 5404 15%    
5407 30 - Fabrics specified in Note 9 to Section XI 30%    
5408  Woven fabrics of artificial filament yarn, including woven fabrics 
obtained from materials of heading No. 5405 10%    
Chapter 55   Man-made staple fibres  13%    
5501 Synthetic filament tow 10%-5% 1998-2002   
5501 30 - Acrylic or modacrylic 30%    
5502 00 Artificial filament tow 10%-5% 1998-2002   5503  Synthetic staple fibres, not carded, combed or otherwise processed 
for spinning 10%-5% 1998-2002   
5504  Artificial staple fibres, not carded, combed or otherwise processed 
for spinning 10%-5% 1998-2002   
5505 Waste (including noils, yarn waste and garnetted stock) of 
man-made fibres 10%-5% 1998-2002   
5506 Synthetic staple fibres, carded, combed or otherwise processed for 
spinning 10%-5% 1998-2002   
5506 30 - Acrylic or modacrylic 30%    
5507 00 Artificial staple fibres, carded, combed or otherwise processed for 
spinning 10%-5% 1998-2002   
5508 Sewing thread of man-made staple fibres, whether or not put up for 
retail sale 10%-5% 1998-2002   
5508 10 - Of synthetic staple fibres 30%    
5509 Yarn (other than sewing thread) of synthetic staple fibres, not put 
up for retail sale 10%-5% 1998-2002   
5509 21 -- Single yarn 30%    
5509 92 -- Mixed mainly or solely with cotton 30%    
5510 Yarn (other than sewing thread ) of artificial staple fibres, not put 
up for retail sale 10%-5% 1998-2002   
5511 Yarn (other than sewing thread ) of man-made staple fibres, put up 
for retail sale  10%-5% 1998-2002    WT/ACC/SPEC/LVA/5 
Page 42 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
5513 12 -- 3-thread or 4-thread twill,  including cross twill, of polyester 
staple fibres 30%    
5513 13 -- Other woven fabrics of polyester staple fibres 30%    
Chapter 56   Wadding, felt and nonwov ens; special yarns; twine, cordage, 
ropes and cables and articles thereof  10%    
5603 11 -- Weighing not more than 25 g/m2 30%    
5603 12 -- Weighing more than 25 g/m2 but not more than 70 g/m2 30%    5603 13 -- Weighing more than 70 g/m2 but not more than 150 g/m2 30%    
5603 14 -- Weighing more than 150 g/m2 30%    
5603 91 -- Weighing not more than 25 g/m2 30%    
5603 92 -- Weighing more than 25 g/m2 but not more than 70 g/m2 30%    
5603 93 -- Weighing more than 70 g/m2 but not more than 150 g/m2 30%    5603 94 -- Weighing more than 150 g/m2 30%    
5604 Rubber thread and cord textile co vered; textile yarn, and strip and 
the like of heading No.5404 or  5405, impregnated, coated, 
covered or sheathed with rubber or plastics 5%    
5604 90 - Other 30%    
5605 00 Metallised yarn, whether or not gimped, being textile yarn, or strip 
or the like of heading No.5404 or 5405, combined with metal in the 
form of thread, strip or powder or covered with metal 5%    
5606 00 Gimped yarn, and strip and the like of heading No.5404 or 5405, 
gimped 9 other than those of heading No.5605 and gimped 
horsehair yarn); chenille yarn (including flock chenille yarn); loop 
wale-yarn 5%    
5607  Twine, cordage, ropes and cables, whether or not plaited or braided 
and whether or not impregnated, coated, covered or sheathed with 
rubber or plastics 15%-10% 1998-2002   
5608  Knotted netting of twine, cordage or rope; made up fishing nets and 
other made up nets, of textile materials 15%-10% 1998-2002   
5609 00 Articles of yarn, strip or the like of heading No.5404 or 5405, 
twine, cordage, rope or cables, not elsewhere specified or included 10%    
Chapter 57 Carpets and other textile floor coverings 15%    
 
5703 20 Carpets and other textile floor coverings, tufted, whether or not 
made up:  
- Of nylon or other polyamides  
15%-10%   
1998-2002  
CA  
Chapter 58   Special woven fabrics; tu fted textile fabrics; lace; tapestries; 
trimmings; embroidery  15%      WT/ACC/SPEC/LVA/5
 Page 43Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
5801 Woven pile fabrics and chenille fabrics, other than  fabrics of 
heading No.5802 or 5806 10%    
5802  Terry towelling and similar wove n terry fabrics, other than narrow 
fabrics of heading No.5806; tufted textile fabrics, other than products of heading No.5703 15%    
5803  Gauze, other than narrow fabrics of heading No. 5806 15%    
5804  Tulles and other net fabrics, not including woven, knitted or 
crocheted fabrics; lace in the piece, in  strips or in motifs, other than  
fabrics of heading no.6002 15%    
5805 00 Hand-woven tapestries of the ty pe Gobelins, Flanders, Aubusson, 
Beauvais and the like, and needle -worked tapestries (for example, 
petit point, cross stitch), whether or not made up 10%    
5806 Narrow woven fabrics, other than goods of heading No.5807; 
narrow fabrics consisting of wa rp without weft assembled by 
means of an adhesive (bolducs)  10%    
5807 Labels, badges and similar articles of textile materials, in the piece, 
in strips or cut to shape or size, not embroidered 10%    
5808 Braids in the piece; ornamental  trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons  and 
similar articles 10%    
5809 00 Woven fabrics of metal thread and woven fabrics of metallised yarn 
of heading No.5605, of a kind used in apparel, as furnishing fabrics 
or for similar purposes, not elsewhere specified or included 10%    
5810 Embroidery in the piece, in strips or in motifs 15%    
5811 00 Quilted textile products in the pi ece, compose of one or more layers 
of textile materials assembled with padding by stitching or 
otherwise, other than embroidery of heading No.5810 15%    
Chapter 59   Impregnated, coated, covere d or laminated textile fabrics; textile 
articles of a kind suitable for industrial use  12%    
Chapter 60   Knitted or crocheted fabrics  15%    
6001  Pile fabrics, including "long pile" fabrics and terry fabrics, knitted 
or crocheted 15%    
6002  Other knitted or crocheted fabrics 15%    
Chapter 61 Articles of apparel and clothing  accessories, knitted or crocheted 15%    
Chapter 62   Articles of apparel an d clothing accessories, not knitted or 
crocheted  15%    
Chapter 63 Other made-up textile articles; sets; worn clothings and worn 
textile articles; rags 15%     WT/ACC/SPEC/LVA/5 
Page 44 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
Chapter 64   Footwear, gaiters and the like; parts of such articles  20%-15% 1998-2002   
Chapter 65   Headgear and parts thereof  15%    
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, 
riding-crops and parts thereof 15%    
Chapter 67 Prepared feathe rs and down and articles made of feathers or of 
down; artificial flowers; articles of human hair 15%    
Chapter 68   Articles of stone, plaster, cement, asbestos, mica or similar 
materials  15%    
 
 
6807 90 Articles of asphalt or of similar material (for example, petroleum 
bitumen or coal tar pitch): 
- Other  
 
15%   
 
CA  
6815 20 - Articles of peat 15%  CA  
Chapter 69   Ceramic products  15%    
Chapter 70   Glass and glassware  15%    
 7005 29 - - other non-wired glass: 
-- Other  
10%   
MX  
7007 11 -- Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels 10%  MX  
7010 91 -- Exceeding 1 l 10%  MX  
7010 92 -- Exceeding 0,33 l but not exceeding 1 l 10%  MX  
7010 93 -- Exceeding 0,15 l but not exceeding 0,33 l 10%  MX  
7010 94 -- Not exceeding 0,15 l 10%  MX  
7013 10 - Of glass-ceramics 30%  MX  
7013 21 -- Of lead crystal 30%  MX  7013 29 -- Other 30%  MX  
7013 31 -- Of lead crystal 30%  MX  
7013 32 -- Of glass having a linear co efficient of expansion not exceeding 
5 x 10 - 6 per Kelvin within a temperature range of 0°C to 300°C 30%  MX  
7013 39 -- Other 30%  MX  
7013 91 -- Of lead crystal 30%  MX  
7013 99 -- Other 30%  MX  
ex 7017 10 Quartz reactor tubes and holders designed for insertion into 
diffusion and oxidation furnaces for production of semiconductor 
wafers 15%-0%  
 1998-2000     WT/ACC/SPEC/LVA/5
 Page 45Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
Chapter 71   Natural or cultured pear ls, precious or semi-precious stones, 
precious metals, metals clad with precious metal, and articles 
thereof; imitation jewellery; coin  10%    
 
 
 
7108 11 Gold (including gold plated with platinum) unwrought or in semi-
manufactured forms, or in powder form: 
- non-monetary: 
-- Powder  
 
 
10%   
 
 
AU  
7108 12 -- Other unwrought forms 10%  AU  
7108 13 -- Other semi-manufactured forms 10%  AU  
Chapter 72   Iron and steel  10%    
7201 10 - Non-alloy pig iron containing by weight 0,5 % or less of 
phosphorus 25%    
7204 10 - Waste and scrap of cast iron 25%    
7204 21 -- Of stainless steel 25%    
7206 10 - Ingots 5%-0%  1998-2002 (CA 2003)  7206 90 - Other 25%    
7207 Semi-finished products of iron or non-alloy steel 5%-0%  1998-2002 (CA 2003)  
7207 11 -- Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness 5%-0% 1998-2002   
7207 12 -- Other, of rectangular (other than square) cross-section 5%-0% 1998-2002   
7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 
mm or more, hot-rolled, not clad, plated or coated 5%-0%  
 1998-2002 (CA 2003)  
 
ex.7208 10 ex.7208 27 
ex.7208 39 Steel of thickness of less than 3 mm 
- in coils, not further worked than hot-rolled, with patterns in relief 
-- of a thickness of less than 3 mm 
-- of a thickness of less than 3 mm 5%-0%  
 1998-2003 AU  
 
ex.7208 10 
ex.7208 25 
ex.7208 36 Of thickness exceeding 10 mm 
-in coils, not further worked than hot-rolled, with patterns in relief 
- -- of a thickness of 4,75 mm or more 
-- of a thickness exceeding 10 mm 5%-0%  
 1998-2003 AU  
 
ex.7208 10 
ex.7208 26 
ex.7208 38 of a thickness of 3mm or more, but less than 4,75 
- - in coils, not further worked than hot-rolled, with patterns in 
relief 
-- of a thickness of  3 mm or more but less than 4,75 mm  
-- of a thickness of  3 mm or more but less than 4,75 mm 5%-0%  
 1998-2003 AU   WT/ACC/SPEC/LVA/5 
Page 46 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
ex.7208 10 
ex.7208 27 ex.7208 39 of thickness less than 3 mm  
- in coils, not further worked than hot-rolled, with patterns in 
relief -- of a thickness of less than 3 mm 
-- of a thickness of less than 3 mm 5%-0%  
 1998-2003 AU  
 
ex.7208 40 ex.7208 51 other of a thickness exceeding 10 mm 
- not in coils, not further worked than hot-rolled, with patterns in relief 
-- of a thickness exceeding 10 mm 5%-0%  
 1998-2003 AU  
7209 Flat - rolled products of iron or non-alloy steel, of a width of 
600mm or more, cold-rolled, (cold-reduced) not clad, plated or 
coated 5%-0%  
 1998-2002 (CA 2003)  
 
 
ex.7209 17 Flat rolled products of a thickness of 0.5 mm or more, but not 
exceeding 1mm 
-- of a thickness of 0,5 mm or more but not exceeding 1 mm  5%-0%  
 1998-2003 AU  
 
ex.7209 18 of a thickness of less than 0.5 mm 
-- of a thickness of less than 0,5 mm 5%-0%  
 1998-2003 AU  
7210 Flat-rolled products of iron or non-alloy steel, of a width of 
600mm or more, clad, plated or coated 5%-0%  
 1998-2002 (CA 2003)  
7210 11 -- Of a thickness of  0.5 mm or more 5%-0% 1998-2002   
7210 12 -- Of a thickness of less than 0.5 mm 5%-0%  1998-2003 AU  7210 30 - Electrolytically plated or co ated with zinc 5%-0% 1998-2002   
7210 49 -- Other 5%-0%  1998-2003 AU  
7210 70 - Painted, varnished or coated with plastics 5%-0%  1998-2003 AU  7211 Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600mm, not clad , plated or coated 5%-0%  
 1998-2002 (CA 2003)  
7212 Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600mm, clad, plated or coated 5%-0%  
 1998-2002 (CA 2003)  
7212 50 - Otherwise plated or coated 5%-0%  1998-2003 AU  
7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or 
non-alloy steel 5%-0%  
 1998-2002 (CA 2003)  
7214 Other bars and rods of iron or non-alloy steel, not further worked 
than forged, hot-rolled, hot-drawn or hot-extruded, but including 
those twisted after rolling 5%-0%  
 1998-2002 (CA 2003)  
7215 Other bars and rods of iron or non-alloy steel 5%-0%  1998-2002 (CA 2003)  
7216 Angles, shapes and sections of iron or non-alloy steel 5%-0%  1998-2002 (CA 2003)  
7217 Wire of iron non-alloy steel 5%-0%  1998-2002 (CA 2003)    WT/ACC/SPEC/LVA/5
 Page 47Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
7218 Stainless steel in ingots or other primary forms; semi-finished 
products of stainless steel 5%-0%  1998-2002 (CA 2003)  
7219 Flat-rolled products of stainless steel, of a width of 600 mm or 
more 5%-0%  
 1998-2002 (CA 2003)  
7219 11 -- Of a thickness exceeding 10 mm 5%-0% 1998-2002   
7219 12 -- Of a thickness of 4,75 mm or mo re but not exceeding 10 mm 5%-0% 1998-2002   
7219 14 -- Of a thickness of less than 3 mm 5%-0% 1998-2002   7219 33 -- Of a thickness exceeding 1 mm but less than 3 mm 5%-0% 1998-2002   
7219 34 -- Of a thickness of  0,5 mm or mo re but not exceeding 1 mm 5%-0% 1998-2002   
7219 35 -- Of a thickness of less than 0,5 mm 5%-0% 1998-2002   
7220 Flat-rolled products of stainless steel, of a width of less than 600 
mm 5%-0%  
 1998-2002 (CA 2003)  
7220 20 - Not further worked than cold-rolled (cold-reduced) 5%-0% 1998-2002   
7221 00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless 
steel 5%-0%  
 1998-2002 (CA 2003)  
7222 Other bars and roads of stainle ss steel; angles, shapes and sections 
of stainless steel 5%-0%  
 1998-2002 (CA 2003)  
7223 00 Wire of stainless steel 5%-0%  1998-2002 (CA 2003)  
7224 Other alloy steel in ingots or other primary forms; semi-finished 
products of other alloy steel 5%-0%  
 1998-2002 (CA 2003)  
7225 Flat-rolled products of alloy steel, of a width of 600 mm or more 5%-0%  
 1998-2002 (CA 2003)  
7226 Flat-rolled products of alloy steel, of a width of less than 600 mm  5%-0%  
 1998-2002 (CA 2003)  
7227 Bars and rods, hot-rolled, in irregularly wound coils, of other 
alloy steel 5%-0%  
 1998-2002 (CA 2003)  
7228 Other bars and rods of other alloy steel; angles, shapes and 
sections, of other alloy steel; hollow drill bars and rods, of alloy 
or non-alloy steel 5%-0%  
 1998-2002 (CA 2003)  
7229 Wire of other alloy steel 5%-0%  1998-2002 (CA 2003)  
Chapter 73   Articles of iron or steel  10%    
7301 Sheet piling of iron or steel, whether or not drilled, punched or 
made from assembled elements; welded angles, shapes and 
sections, of iron or steel 5%-0%  
 1998-2002 (CA 2003)   WT/ACC/SPEC/LVA/5 
Page 48 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
7302 Railway or tramway track construction materials of iron or steel, 
the following:  rails, check-rails and rack rails, switch blades, 
crossing frogs, point rods a nd other crossing pieces, sleepers 
(cross-ties), fish-plates, chairs, chair wedges, sole plates (base 
plates),rail clips, bedplates, ties and other material specialized for 
jointing or fixing rails    5%-0%  
 1998-2002 (CA 2003)  
7303 00 Tubes, pipes and hollow profiles, of cast iron 5%-0%  1998-2002 (CA 2003)  
7304 Tubes, pipes and hollow profiles, seamless of iron (other than cast 
iron) or steel 5%-0%  
 1998-2002 (CA 2003)  
7304 10 - Line pipe of a kind used for oil or gas pipelines 5%-0% 1998-2002   
7304 21 -- Drill pipe 5%-0% 1998-2002   
7304 29 -- Other 5%-0% 1998-2002   7304 41 -- Cold-drawn or cold-rolled (cold-reduced) 5%-0% 1998-2002   
7304 51 -- Cold-drawn or cold-rolled (cold-reduced) 5%-0% 1998-2002   
7305 Other tubes and pipes (for example, welded, riveted or similarly 
closed), having circular cross-s ections, the external diameter of 
which exceeds 406.4 mm, of iron or steel 5%-0%  
 1998-2002 (CA 2003)  
7305 11 -- Longitudinally submerged arc welded 5%-0% 1998-2002   
7306 Other tubes, pipes and hollow profiles (for example, open seam or 
welded, riveted or similarly closed), of iron or steel 5%-0%  1998-2002 (CA 2003)  
7306 10 - Line pipe of a kind used for oil or gas pipelines 5%-0% 1998-2002   
7306 30 - Other, welded, of circular cross-section, of iron or non-alloy 
steel 5%-0% 1998-2002   
7306 40 - Other, welded, of circular cross-section, of stainless steel 5%-0% 1998-2002   
7308 10 - Bridges or bridge-sections 5%-0%  1998-2002 (CA 2003)  
 
  
 
 
 
7308 90 - Structures (excluding prefabricated buildings of 
heading No.9406) and parts of structures (for example, bridges and bridge-sections, lock-
gates, towers, lattice masts, roofs, roofing 
frame-works, doors and windows and their 
frames and thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, 
tubes and the like, prepared for use in 
structures, of iron or steel: 
- Other  
  
 
 
 
5%-0%   
  
 
 
 
1998-2002  
  
 
 
 
(AU 2003)  
7311 00 Containers for compressed or liquefied gas, of iron or steel 15%      WT/ACC/SPEC/LVA/5
 Page 49Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
7312 Stranded wire, ropes, cables plaited bands, slings and the like of 
iron or steel, not electrically insulated 5%-0%  
 1998-2002 (CA 2003)  
7313 00 Barbed wire of iron or steel; twisted hoop or single flat wire, 
barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 10%    
7314  Cloth (including endless bands), grill, netting and fencing, of iron 
or steel wire; expanded metal of iron or steel 10%    
7315 Chain and parts thereof, of iron or steel 15%    
7317 00 Nails, tacks, drawing pins, corrugated nails, staples (other than 
those of heading No 8305) and similar articles, of iron or steel, 
whether or not with heads of other material, but excluding such 
articles with heads of copper 10%    
 
7326 90 - Other articles of iron or steel: 
- Other  
25%    
Chapter 74   Copper and ar ticles thereof  10%    
7402 00 Unrefined copper, copper anodes for electrolytic refining 0%  AU  
 
7403 11 - - Refined copper: 
-- Cathodes and sections of cathodes  
0%   
CA, AU  
7403 12 -- Wire-bars 0%  AU  
7403 13 -- Billets 0%  AU  
7403 19 -- Other 0%  AU  7403 21 -- Copper-zinc base alloys (brass) 0%  AU  
7403 22 -- Copper-tin base alloys (bonze)  0%  AU  
7403 23 -- Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc 
base alloys (nickel silver) 0%  AU  
7403 29 -- Other copper alloys (other than master alloys of heading 
No.7405) 0%  AU  
7405 00 Master alloys of copper 0%  AU  
 
7406 10 Copper powders and flakes: 
- Powders of  non-lamellar structure  
0%   
AU  
7406 20 - Powder of lamellar structure, flakes 0%  AU  
 7407 10 - Copper bars, rods and profiles: 
- Of refined copper  
0%   
AU   WT/ACC/SPEC/LVA/5 
Page 50 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
7407 21 Copper bars, rods and profiles: 
- of copper alloys (brass):    
-- Of copper-zinc base alloys (brass)  
 
0%   
 
AU  
 
 
7407 22 Copper bars, rods and profiles: 
- of copper alloys (brass): 
-- Of copper-nickel base alloys(cupro-nickel) or copper-nickel-
zinc base alloys (nickel silver)  
 
0%   
 
AU  
7407 29 -- Other 0%  AU  
 
 
7408 11 Copper wire: 
- Of refined copper: 
-- Of which the maximum cross-sectional dimension exceeds 6 
mm   
 
0%   
 
CA, AU  
 
 
7408 19 Copper wire: 
- Of refined copper: 
-- Other   
 
0%   
 
AU  
 
 
7408 21 Copper wire: 
- Of copper alloys: 
-- Of copper-zinc base alloys (brass)  
 
0%   
 
AU  
7408 22 -- Of copper-nickel base alloys (cupro-nickel ) or  copper-nickel-
zinc  base alloys (nickel silver) 0%  AU  
 
 
7408 29 Copper wire: 
- Of copper alloys: 
--Other  
 
0%   
 
AU  
 
 
 
 7410 11 Copper foil (whether or not pr inted or backed with paper, 
paperboard, plastics or similar backing materials) of a thickness 
(excluding any backing) not exceeding 0,15 mm: 
- - not backed: 
-- Of refined copper  
 
 
 
5%   
 
 
 
CA  
7413 00 Stranded wire, cables, plaited bands and the like, of copper, not 
electrically insulated 25%    
Chapter 75   Nickel and ar ticles thereof  10%    
7501 10 - Nickel matters 5%  CA  7501 20 - Nickel oxide sinters and other intermediate products of nickel 
metallurgy 
5%  CA  
 
7502 10 - Unwrought nickel: 
- Nickel, not alloyed  
5%   
CA    WT/ACC/SPEC/LVA/5
 Page 51Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
Chapter 76   Aluminium and articles thereof  10%    
 
7601 10 - Unwrought aluminium: 
- Aluminium, not alloyed  
5%   
CA  
(AU 10%)  
 
7601 20 - Unwrought aluminium: 
- Aluminium alloys  
5%   
CA  
(AU 10%)  
7602 00 Aluminium waste and scrap 25%    
 7603 10 - Aluminium powder and flakes: 
- Powders of non-lamellar structure  
10%   
AU  
 
7603 20 - Aluminium powder and flakes: 
- Powders of lameller structure; flakes   
10%   
AU  
 
7604 10 - Aluminium bars, rods and profiles: 
- Of aluminium, not alloyed  
10%   
AU  
 
 
7604 21 Aluminium bars, rods and profiles:  
- - of aluminium alloys: 
-- Hollow profiles   
 
10%   
 
AU  
7604 29 -- Other 10%  AU  
 
 7605 11 Aluminium wire: 
- of aluminium, not alloyed: -- Of which the maximum cross-sectional dimension exceeds 
7 mm  
 
10%   
 
AU  
7605 19 -- Other 10%  AU  
 
 
7605 21 Aluminium wire: 
- - of aluminium alloys: 
-- Of which  the maximum cross-sectional dimension exceeds 
7 mm  
 
5%   
 
CA  
(AU 10%)  
7605 29 -- Other 10%  AU  
  
7606 11 - Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 mm: 
- rectangular (including square): 
-- Of aluminium, not alloyed  
 
10%   
 
AU   WT/ACC/SPEC/LVA/5 
Page 52 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
7606 12 Aluminium plates, sheets and st rip of a thickness exceeding 
0,2 mm: 
- rectangular (including square): -- Of aluminium alloys  
 
10%   
 
AU  
 
 
7606 91 - Aluminium plates, sheets and strip, of a 
thickness exceeding 0.2 m:m 
- other: 
-- Of aluminium, not alloyed   
 
10%   
 
AU  
 
 
7606 92 Aluminium plates, sheets and st rip, of a thickness exceeding 
0.2 mm: 
- other: 
-- Of aluminium alloys  
 
10%   
 
AU  
 
 
  
7607 11 - Aluminium foil (whether or not printed or 
backed with paper, paperboard, plastics or 
similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm: 
- not backed: 
-- Rolled but not further worked  
 
  
10%   
 
  
AU  
 
 
  
7607 19 - Aluminium foil (whether or not printed or 
backed with paper, paperboard, plastics or 
similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm: 
- not backed: 
-- Other  
 
  
10%   
 
  
AU  
 
 
 7607 20 - Aluminium foil (whether or not printed or 
backed with paper, paperboard, plastics or 
similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm: 
- Backed  
 
 
10%   
 
 
AU  
 
7608 10 - Aluminium tubes and pipes: 
- Of aluminium, not alloyed  
10%   
AU    WT/ACC/SPEC/LVA/5
 Page 53Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
7608 20 - Aluminium tubes and pipes: 
- Of aluminium alloys  
10%   
AU  
 
  
 
  
 
7610 90 - Aluminium structures (excluding prefabricated 
buildings of heading No.9406) and parts of structures (for example, bridges and bridge-
sections, towers, lattice masts, roofs, roofing 
frameworks, doors and windows and their frames and thresholds fo r doors, balustrades, 
pillars and columns); aluminium plates, rods, 
profiles, tubes and the like , prepared for use in 
structures  other than doors, windows and  their 
frames and thresholds for doors:    
- Other   
  
 
  
 
5%   
  
 
  
 
CA  
 
 7616 99   Other articles of aluminium: 
- other:   -- Other  
 
5%   
 
CA  
Chapter 78   Lead and articles thereof  10%    
 7801 10 - Unwrought lead: 
- Refined lead  
5%   
CA  
 
 7801 99 Unwrought lead: 
- other:  -- Other  
 
5%   
 
CA  
Chapter 79   Zinc and articles thereof  10%    
  
7901 11  Unwrought zinc: 
- zinc, not alloyed: 
-- Containing by weight 99,99% or more of zinc  
 
5%   
 
CA  
(AU 10%)  
 
 
7901 12  Unwrought zinc: 
- zinc, not alloyed: 
-- Containing by weight  less than 99,99% of zinc  
 
5%   
 
CA  
(AU 10%)  
7901 20 - Zinc alloys 10%  AU  
7903 10 - Zinc dust 10%  AU   WT/ACC/SPEC/LVA/5 
Page 54 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
7903 90 - Zinc dust, powder and flakes: 
- Other  
10%   
AU  
7904 00 Zinc bars, rods, profiles and wire 10%  AU  
7905 00 Zinc plates, sheets, strip and foil 10%  AU  Chapter 80   Tin and articles thereof  10%    
Chapter 81   Other base metals; cermets; articles thereof 10%    
8105 10 - Cobalt mattes and other intermediate products of cobalt 
metallurgy, unwrought cobalt, waste and scrap; powders 5%  CA  
Chapter 82   Tools, implements, cutlery, spoons and forks, of base metal; parts 
thereof of base metal  10%    
 
8205 59 - other hand tools (including glaziers diamonds):  
-- Other    
5 %    
US  
Chapter 83   Miscellaneous articles of base metal  10%    
Chapter 84   Nuclear react ors, boilers, machinery an d mechanical appliances; 
parts thereof  10%    
8402 11 - Watertube boilers with a steam production exceeding 45 t per 
hour 10%  CA  
 
 
 
8402 90 - Steam or other vapour generating boilers (other 
than central heating hot water boilers capable 
also of producing low pressure steam); super-
heated water boilers: 
- Parts  
 
 
10%   
 
 
CA  
 
 8407 34 - Reciprocating piston engines of a kind used for the propulsion 
of vehicles of Chapter 87:  
-- Of a cylinder capacity  exceeding 1,000 cm3  
 
15%   
 
AU  
 
  
8409 91 Parts suitable for use solely or principally with the engines of 
heading No. 8407 or 8408: - other: 
-- Suitable for use solely or principally with spark-ignition internal 
combustion piston engines  
  
5%   
  
US  
 
  
8409 99  Parts suitable for use solely or principally with the engines of 
heading No. 8407 or 8408: 
- other: 
-- Other   
  
5%   
  
US    WT/ACC/SPEC/LVA/5
 Page 55Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8413 11 -- Pumps for dispensing fuel or lubricants of the type used in 
filling-stations or in garages 5%  US  
 
 8414 90 - Air or vacuum pumps, air or other gas 
compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted 
with filters: 
- Parts  
 
5%   
 
US  
8418 10 - Combined refrigerator-freezers fitted with separate external doors 5%  US  
 
8418 21 - Refrigerators, household type:   
-- Compression-type  
5%   
US  
8418 22 -- Absorption-type, electrical 15%    
8418 29 -- Other 15%    8418 30 - Freezers of the ch est type, not exceeding 800 litres capacity 15%    
8418 40 - Freezers of the upright type, not exceeding 900 litres capacity 15%    
8418 50 - Other refrigerating or freezing  chests, cabinets, display counters, 
show-cases and similar refrigerating or freezing furniture 15%    
8418 61 -- Compression type units whose condensers are heat exchangers 15%    
8418 69 -- Other 15%     
 
  
8418 99 Refrigerators freezers and othe r refrigerating or freezing 
equipment, electric or other; heat pumps other than air conditioning 
machines of heading No.8415: - parts: 
-- Other  
 
  
5%   
 
  
US  
8419 20 Medical surgical or laboratory sterilizers 10%-0% 1998-2002   
 
 
  
 
 
 
8419 89 - Machinery, plant or la boratory equipment, 
whether or not electri cally heated, for the 
treatment of materials by a process involving a change of temperature such as heating, cooking, 
roasting, distilling, rectifying, sterilising, 
pasteurising, steaming, drying, evaporating, 
vaporising, condensing or cooling, other than 
machinery or plant of a kind used for domestic 
purposes; instantaneous or storage water 
heaters, non-electric: 
- other machinery, plant and equipment:  
-- Other  
 
  
 
 
 
0% (ITA)   
 
  
 
 
 
CA   WT/ACC/SPEC/LVA/5 
Page 56 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8419 90 Parts of chemical vapor deposition apparatus for semiconductor 
production 0% (ITA)    
ex 8421 19 Spin dryers for semiconductor wafer processing 15% -0%  
 1998-2000 
(ITA)   
ex 8421 91 Parts of spin dryers for semiconductor wafer processing 15% -0%  
 1998-2000 
(ITA)   
8421 21 - Filtering or purifying machinery and apparatus for liquids: 
-- For filtering or purifying water  
5%  US 
(CA 13%)  
ex 8424 89 Deflash machines for cleani ng and removing contaminants from 
the metal leads of semiconduct or packages prior to the 
electroplating process   0% (ITA)    
ex 8424 89 Spraying appliances fo r etching, stripp ing or cleaning 
semiconductor wafers 0% (ITA)    
ex 8424 90 Parts of spraying appliances for etching, stripping or cleaning 
semiconductor wafers 0% (ITA)    
8425 Pulley tackle and hoists other than skip hoists; winches and 
capstans; jacks 10%-0% 1998-2002   
8426 Ships derricks; cranes, incl uding cable cranes, mobile lifting 
frames, straddle carriers and works trucks fitted with a crane 10%-0% 1998-2002   
8428 Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics) 15%-0% 1998-2003   
8429 Self-propelled bulldozers, angledozers, graders, levellers, 
scrapers, mechanical shovels, ex cavators, shovel loaders, tamping 
machines and road rollers 10%-0% 1998-2002   
8429 11 -- Track laying 15%-0% 1998-2002   
8429 19 -- Other 15%-0% 1998-2002   
8430 Other moving, grading, levelling, scraping, excavating, tamping, 
compacting, extracting or boring m achinery for earth, minerals or 
ores, pile-drivers and pile-extractors; snow-ploughs and snow-
blowers 10%-0% 1998-2002   
8431 Parts suitable for use solely or principally with the machinery of 
heading Nos. 8425 to 8430 15%-0% 
 1998-2003   
8431 43 -- Parts for boring or sinking machinery, of subheading No. 8430 
41 or 8430 49 5%  US  
8432 Agriculture, horticultural or forestry machinery for soil 
preparation or cultivation; lawn or sports-ground rollers 10%-0% 1998-2002     WT/ACC/SPEC/LVA/5
 Page 57Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8433 Harvesting or threshing machinery, including straw or fodder 
balers; grass or hay mowers; machines for cleaning, sorting or 
grading eggs, fruit or other agricultural produce, other than machinery of heading No.8437 10%-0% 1998-2002   
8434  Milking machines and dairy machinery 10%-0% 1998-2002   
8434 10  - Milking machines  20%  NZ  
  
 
8445 90 Machines for preparing textile fibres; spinning, doubling or 
twisting machines and other machinery for producing textile 
yarns, for use on the heading No. 8446 or  8447:  
- Other  
 
 
5%   
 
 
US  
 
 8448 39 - - Parts and  accessories of  machines of heading 
No. 8445 or of their auxiliary machinery:  
-- Other  
 
5%   
 
US  
ex 8456 10 Machines for wo rking any material by removal material, by laser 
or other light or photo beam in the production of semiconductor wafers  0% (ITA)    
ex 8456 91 Apparatus for stripping or cleaning semiconductor wafers 0% (ITA)    
ex 8456 91 Machines for dry-etching patterns of semiconductor devices 0% (ITA)    ex 8456 93 Parts of apparatus for stripping or cleaning semiconductor wafers 0% (ITA)    
ex 8456 99 Focused ion beam milling machines to produce or repair masks 
and reticles for patterns on semiconductor devices   0% (ITA)    
ex 8456 99 Lasercutters for cutting contacting tracks in semiconductor 
production by laser beam  0% (ITA)    
8460 40 - Honing or lapping machines  5%  US  
ex 8464 10 Machines for sawing monocrystal semiconductor boules into 
slices, or wafers into chips 0% (ITA)    
ex 8464 20 Grinding, polishing and lapping machines for processing of 
semiconductor wafers 0% (ITA)    
ex 8464 90 Dicing machines for scribing or scoring semiconductor wafers 0% (ITA)    
ex 8466 91 Parts for machines for sawing monocrystal semiconductor boules 
into slices, or wafers into chips 0% (ITA)    
ex 8466 91 Parts of dicing machines for scoring semiconductor wafers 0% (ITA)    
ex 8466 91 Parts of grinding, polishing and lapping machines for processing 
of semiconductor wafers 0% (ITA)    
ex 8466 93 Parts of focused ion beam milling machines to produce or repair 
masks and reticles for patterns or semiconductor devices 0% (ITA)     WT/ACC/SPEC/LVA/5 
Page 58 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8466 93 Parts of lasercutters for cutting contacting tracks in semiconductor 
production by laser beam 0% (ITA)    
ex 8466 93 Parts of machines for working any material by removal of 
material, by laser or other light or photo beam in the production of semiconductor wafers 0% (ITA)    
ex 8466 93 Parts of machines for dry-etching patterns on semiconductor 
materials 0% (ITA)    
8469 11 -- Word-processing machines 0% (ITA)    
8470 Calculating machines and pocket-size data recording, reproducing 
and displaying machines with  calculating function; accounting 
machines, postage- franking mach ines, ticket-issuing machines 
and similar machines, incorpora ting a calculating devices; cash 
registers:     
8470 10 - Electronic calculators capable of operating without an external 
source of electric power and pocket-size data recording, 
reproducing and displaying machines with calculating functions 0% (ITA)    
 
8470 21 - Other electronic calculating machines:   
-- Incorporating a printing device  
0% (ITA)    
8470 29 -- Other 0% (ITA)    
8470 30 - Other calculating machines 0% (ITA)    
8470 40 - Accounting machines  0% (ITA)    8470 50 - Cash registers  0% (ITA)    
8470 90  - Other  0% (ITA)    
8471 Automatic data processing machines and units thereof; magnetic 
or optical readers, machines for transcribing data onto data media 
in coded form and machines for processing such data, not 
elsewhere specified or included:     
8471 10 - Analogue or hybrid automatic data processing machines 0% (ITA)    
8471 30 - Portable digital automatic data processing machines, weighing 
not more than 10 kg, consisting of at least a central processing 
unit, a keyboard and a display 0% (ITA)    
 
8471 41 - Other digital automatic data processing machines:  
-- Comprising in the same housing at least a central processing 
unit and an input and output unit, whether or not combined  
0% (ITA)      WT/ACC/SPEC/LVA/5
 Page 59Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
8471 49 - - Other digital automatic data processing 
machines: 
-- Other presented in the form of systems  
0% (ITA)    
8471 50 - Digital processing units other than those of subheading No. 
8471 41 and 8471 49, whether or not containing in the same 
housing one or two of the following types of units: storage units, 
input units, output units 0% (ITA)    
8471 60 - Input or output units, whether or not containing storage units in 
the same housing   0% (ITA)    
8471 70 - Storage units 0% (ITA)    
8471 80 - Other units of automatic data-processing machines 0% (ITA)    
8471 90 - Other 0% (ITA)    8472 10 - Duplicating machines 5%  US  
8472 20 - Addressing machines and address plate embossing machines 5%  US  
8472 30 - Machines for sorting or folding mail or for inserting mail in 
envelopes or bands, machines for opening, closing or sealing mail 
and machines for affixing or cancelling postage stamps 5%  US  
ex 8472 90 Automatic teller  machines 0% (ITA)    
 
8473 21 - Parts and accessories of the m achines of heading No.8470:   
-- Of the electronic calculating m achines of subheading No.8470 
10, 8470 21 and 8470 29  
0% (ITA)    
 
8473 29 - Parts and accessories of the mach ines of heading No.8470:    
-- Other  
0% (ITA)    
8473 30 - Parts and accessories of the machin es of heading No.  8471 0% (ITA)  CA  
8473 50 - Parts and accessories equally  suitable for use w ith machines of 
two or more of the headings No. 8469 to 8472  0% (ITA)    
8477 10 - Injection-moulding machines 0% (ITA)  CA  
 
 
 
8477 80 Machinery for working rubber or pl astics or for the manufacture of 
products from these materials, not  specified or included elsewhere 
in this Chapter:   
- Other  machinery  
 
 
5%   
 
 
US  
ex 8477 90 Parts of encapsulation equipment 0% (ITA)    
8479 10 - Machinery for public works, building or the like 10%-0% 1998-2002   
8479 20 - Machinery for the extraction or preparation of animals or fixed 
vegetable fats or oils 5%  US   WT/ACC/SPEC/LVA/5 
Page 60 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8479 50 Automated machines for transport, handling and storage of 
semiconductor wafers, wafer cassettes, wafer boxes and other 
material for semiconductor devices 0% (ITA)    
ex 8479 89 Apparatus for growing or pulling monocrystal semiconductor 
boules 0% (ITA)    
ex 8479 89 Apparatus for physical deposition by sputtering on semiconductor 
wafers 0% (ITA)    
ex 8479 89 Apparatus for wet etching, developing, stripping or cleaning 
semiconductor wafers and flat panel displays 0% (ITA)    
ex 8479 89 Die attach apparatus, tape automated bonders and wire bonders 
for assembly of semiconductors 0% (ITA)    
ex 8479 89 Encapsulation equipment for assembly of semiconductors 0% (ITA)    
ex 8479 89 Epitaxial deposition machines for semiconductor wafers 0% (ITA)    
ex 8479 89 Machines for bending, folding and straightening semiconductor 
leads 0% (ITA)    
ex 8479 89 Physical deposition apparatus for semiconductor production 0% (ITA)    
ex 8479 89 Spinners for coating photographic emulsions on semiconductor 
wafers 0% (ITA)    
ex 8479 90 Part of apparatus for physical deposition by sputtering on 
semiconductor wafers 0% (ITA)    
ex 8479 90 Parts for die attach apparatus, tape automated bonders, and wire 
bonders for assembly  of semiconductors 0% (ITA)    
ex 8479 90 Parts for spinners for coating photographic emulsions on 
semiconductor wafers 0% (ITA)    
ex 8479 90 Parts of apparatus for growing or pulling monocrystal 
semiconductor boule 0% (ITA)    
ex 8479 90 Parts of apparatus for wet etching, developing, stripping or 
cleaning semiconductor wafers and flat panel displays 0% (ITA)    
ex 8479 90 Parts of automated machines for transport, handling and storage 
of semiconductor wafers, wafer cassettes, wafer boxes and other 
material for semiconductor devices 0% (ITA)    
ex 8479 90 Parts of encapsulation equipment for assembly of semiconductors 0% (ITA)    
ex 8479 90 Parts of epitaxial deposition machin es for semiconductor wafers 0% (ITA)    
ex 8479 90 Parts of machines for bending and straightening semiconductor 
leads 0% (ITA)    
ex 8479 90 Parts of physical deposition apparatus for semiconductor 
production 0% (ITA)      WT/ACC/SPEC/LVA/5
 Page 61Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8480 71 Injection and compression moulds for the manufacture of 
semiconductor devices 0% (ITA)    
 
  
8481 10 Taps, cocks, valves and similar appliances for pipes, boiler shells, 
tanks, vats or the like, including pressure- reducing valves and thermostatically controlled valves: 
- Pressure-reducing valves  
  
5%   
  
US  
 
 
 
8481 80 Taps, cocks, valves and similar appliances for pipes, boiler shells, 
tanks, vats or the like, including pressure- reducing valves and 
thermostatically controlled valves: 
- Other appliances  
 
 
10%   
 
 
CA  
Chapter 85   Electrical machinery a nd equipment and parts thereof; sound 
recorders and reproducers, televi sion image and sound recorders 
and reproducers, and parts and accessories of such articles 10%    
ex 8504 40  Static converters for au tomatic data processing machines and 
units thereof, and telecommunications apparatus 0% (ITA)    
ex 8504 50 Other inductors for line telephony or line telegraphy, including 
line telephone sets with cordless handsets and telecommunication 
apparatus for carrier-current line systems or for digital line systems; videophones;   0% (ITA)    
 
  
8504 32 - Electrical transformers, st atic converters (for 
example rectifiers) and inductors: 
- Other transformers:  
-- Having a power handling capacity  exceeding 1 kVA  but not 
exceeding 16 kVA  
  
0%   
  
CA  
8507 10 - Lead-acid, of a kind used for starting piston engines 5%-0% 1998-2002 US  
 
 8509 80 Electro-mechanical domestic app liances, with self-contained  
electric motor:   
- Other appliances  
 
5%   
 
US  
ex 8514 10 Resistance heated furnace s and ovens for the manufacture of 
semiconductor devices on semiconductor wafers 0% (ITA)    
ex 8514 20 Inductance or  dielectric furnaces and ovens for the manufacture 
of semiconductor devices on semiconductor wafers 0% (ITA)    
ex 8514 30 Apparatus for rapid heating of semiconductor wafers 0% (ITA)     WT/ACC/SPEC/LVA/5 
Page 62 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8514 30 Parts of resistance heated  furnaces and ovens for the manufacture 
of semiconductor devices on semiconductor wafers 0% (ITA)    
ex 8514 90 Parts of apparatus for rapid heating of wafers   0% (ITA)    
ex 8514 90 Parts of furnaces and ovens of heading Nos.8514 10 to No.8514 
30 0% (ITA)    
8517 Electrical apparatus for line telephony or line telegraphy, 
including line telephone sets with cordless handsets and telecommunication apparatus for car rier-current line systems or 
for digital line systems; videophones:     
8517 11 -- Line telephone sets with cordless handsets 0% (ITA)    
 
8517 19 - - telephone sets; videophones: 
-- Other  
20%- 0% 1998-2000 
(ITA)   
8517 21 -- Facsimile machines 0% (ITA)    
8517 22 -- Teleprinters 0% (ITA)    
8517 30 - Telephonic or telegraphic switching apparatus 0% (ITA)    8517 50 - Other apparatus for carrier-c urrent line systems or for digital 
line systems 0% (ITA)  CA  
8517 80  - Other apparatus 0% (ITA)    
8517 90 - Parts 0% (ITA)  CA  
ex 8518 10 Microphones having a frequency range of 300 Hz to 3,4 Khz with 
a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use 0% (ITA)    
8518 21 -- Single loudspeakers, mounted in their enclosure 5%  US  
ex 8518 29 Loudspeakers, without housing, having a frequency range of 300 
Hz to 3,4 kHz with a diameter  of not exceeding 50 mm, for 
telecommunication use 0% (ITA)    
ex 8518 30  Line telephone handsets 0% (ITA)    
8518 40 - Audio-frequency electric amplifiers 5%  US  
8518 50  - Electric sound amplifier sets  5%  US  
 
8518 50 90  - Electric sound amplifier sets:  
-- Other  
15%   
US    WT/ACC/SPEC/LVA/5
 Page 63Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
  
8518 90 - Microphones and stands therefor; loudspeakers, 
whether or not mounted in their enclosures; 
headphones, earphones and combined microphone/speaker sets; audio-frequency 
electric amplifiers; elec tric sound amplifier sets: 
- Parts  
 
  
5%   
 
  
US  
 
8519 99 - - other sound reproducing apparatus: 
-- Other  
5%   
US  
8520 20 - Telephone answering machines 0% (ITA)    
 
8520 32 99  - -- digital audio type: 
---- Other  
15%   
US  
 
 
8521 90 Video recording or reproducing apparatus, whether or not 
incorporating a video tuner:   
- Other   
 
5%   
 
US  
 
8523 11 - - Magnetic tapes: 
-- Of a width not exceeding 4 mm  
0% (ITA)    
 
8523 12 - Magnetic tapes:  
-- Of a width exceeding 4 mm but not exceeding 6,5 mm  
0% (ITA)    
 
8523 13 - Magnetic tapes:   
-- Of a width exceeding 6,5 mm  
0% (ITA)    
8523 20 - Magnetic discs 0% (ITA)    
8523 90 - Other 0% (ITA)    
8524 10 - Gramophone records 5%  US  
 8524 31 - Discs for laser reading systems:  
-- For reproducing phenomena other than sound or image  
0% (ITA)    
 
ex 8524 39 Other: 
- for reproducing representations of instructions data, sound, and image, recorded in a machine r eadable binary form, capable of 
being manipulated or providing interactivity to a user, by means 
of an automatic data processing machine  
0% (ITA)    
8524 40 - Magnetic tapes for reproducing phenomena other than sound or 
image 0% (ITA)    
8524 91 -- For reproducing phenomena other than sound or image 0% (ITA)     WT/ACC/SPEC/LVA/5 
Page 64 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
ex 8424 99 (?) Other: 
- for reproducing representations of instructions data, sound, and 
image, recorded in a machine r eadable binary form, capable of 
being manipulated or providing interactivity to a user, by means 
of an automatic data processing machine  
0% (ITA)   
*** question mark on 
CA list  
8525 10 - Transmission apparatus 0% (ITA)  CA  
8525 20 - Transmission apparatus-incorporating reception apparatus 0% (ITA)  CA  ex 8525 40 Digital still image video cameras 0% (ITA)    
8527 12 -- Pocket-size radio cassette-players 30%    
8527 13 -- Other apparatus combined with sound recording or reproducing 
apparatus 30%    
8527 19 -- Other 30%    
 
 
 8527 29 - Radio-broadcast receivers not capable of operating without an 
external source of power, of a kind used in motor vehicles, 
including apparatus capable of r eceiving also radio-telephony or 
radio-telegraphy:   
-- Other  
 
 
5%   
 
 
US  
ex 8527 90 Portable receivers for calling, alerting or paging 0% (ITA)    
 
 
 8528 12 - Reception apparatus for television , whether or not incorporating 
radio-broadcast receivers or sound or video recording or 
reproducing apparatus:  -- Colour  
 
 
15%-0%  
 
 
1998-2002   
ex 8529 10 Aerials or antennae of a kind used with apparatus for radio-
telephony and radio-telegraphy 0% (ITA)    
 
 
8529 90 Parts suitable for use solely or principally with the apparatus of 
heading Nos.8525 to 8528:  
- Other  
 
20%-0%  
1998-2000 
(ITA)  
 
CA  
8531 10 - Burglar or fire alarms and similar apparatus 5%  US  
(CA 10%)  
8531 20 - Indicator panels incorporating liquid crystal devices (LCD) or 
light emitting diodes (LED) 0% (ITA)    
 
 
 
8531 80  Electric sound or visual signalli ng apparatus (for example, bells, 
sirens, indicator panels, burglar or fire alarms), other than those of 
heading No.8512 or 8530:   
- Other apparatus  
 
 
5%   
 
 
US  
ex 8531 90 Parts of apparatus of subheading 8531 20 0% (ITA)    
8532 Electrical capacitors, fixed, variab le or adjustable (pre-set):       WT/ACC/SPEC/LVA/5
 Page 65Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8532 10 - Fixed capacitors designed for use in 50/60 Hz circuits and 
having a reactive power handling ca pacity of not less than 0,5 
kvar (power capacitors) 0% (ITA)    
8532 21 -- Tantalum fixed capacitors 0% (ITA)    
8532 22 -- Aluminium electrolytic fixed capacitors 0% (ITA)    
8532 23 -- Ceramic dielectric, single la yer fixed capacitors  0% (ITA)    
8532 24 -- Ceramic dielectric, multilayer fixed capacitors 0% (ITA)    8532 25 -- Dielectric fixed capacitors of paper or plastics 0% (ITA)    
 
8532 29 - - other fixed capacitors: 
-- Other  
0% (ITA)    
8532 30 - Variable or adjustable (pre-set) capacitors 0% (ITA)    
8532 90 - Parts 0% (ITA)    8533 Electrical resistors (including rheostats and potentiometers), other 
than heating resistors:     
8533 10 - Fixed carbon resistors, composition or film types 0% (ITA)    
 
8533 21 - Other fixed resistors:   
-- For a power handling capacity not exceeding 20 W  
0% (ITA)    
 
8533 29 - Other fixed resistors: 
-- Other  
0% (ITA)    
 
8533 31 - Wirewound variable resistors, including rheostats and 
potentiometers:   -- For a power handling capacity not exceeding 20 W  
0% (ITA)    
 
8533 39 - - Wirewound variable resistors, including 
rheostats and potentiometers:   
-- other  
0% (ITA)    
8533 40 - Other variable resistors, including rheostats and potentiometers 0% (ITA)    
8533 90 - Parts 0% (ITA)    8534 Printed circuits 0% (ITA)    
ex 8536 50 Electronic AC switches consisting of optically coupled input and 
output circuits (Insulated thyristor AC switches) 0% (ITA)    
ex 8536 50 Electronic switches, includ ing temperature pr otected electronic 
switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage  not exceeding 1000 volts 0% (ITA)    
ex 8536 50 Electromechanical snap -action switches for a current not 
exceeding 11 amps 0% (ITA)    
ex 8536 69 Plugs and sockets for co-axial cables and printed circuits 0% (ITA)     WT/ACC/SPEC/LVA/5 
Page 66 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 8536 90 Connection and contact elemen ts for wire and cables 0% (ITA)    
ex 8536 90 Wafer probers 0% (ITA)    
 
 8540 11 - Cathode-ray television pictures tubes, including video monitor 
cathode-ray tubes:   -- Colour   
 
5%   
 
US  
 
 8540 12 - - Cathode-ray television pictures tubes, including video 
monitor cathode-ray tubes: 
-- Black and white or other monochrome  
 
5%   
 
US  
8540 20 - Television camera tubes, image converters and intensifiers; other 
photo-cathode tubes 5%  US  
 
8540 91 - Parts:   
-- Of cathode-ray tubes  
5%   
US  
 
8540 99 - - Parts: 
-- Other  
5%   
US  
8541 Diodes, transistors and similar semiconductor devices; 
photosensitive semiconductor de vices, including photovoltiac 
cells whether or not assembled in modules or made up into 
panels; light-emitting diodes; mounted piezo-electric crystals:      
8541 10 - Diodes, other than photosensitive or light-emitting diodes  0% (ITA)    
 
8541 21 - - Transistors, other than photosensitive 
transistors: 
-- With a dissipation rate of less than 1W  
0% (ITA)    
 
8541 29 - Transistors, other than photosensitive transistors: 
-- other  
0% (ITA)    
8541 30 - Thyristors, diacs and triacs, other than photosensitive devices 0% (ITA)    
8541 40 - Photosensitive semiconductor devices, including photovoltaic 
cells whether or not assembled in modules or made up into panels; light emitting diodes 0% (ITA)    
8541 50 - Other semiconductor devices 0% (ITA)    
8541 60 - Mounted piezo-electric crystals 0% (ITA)    
8541 90 - Parts 0% (ITA)    
8542 Electronic integrated circu its and microassemblies     
8542 12 -- Cards incorporat ed an electronic integrated circuits (‘smart’ 
cards) 0% (ITA)    
8542 13 -- Metal oxide semiconductors (MOS technology) 0% (ITA)      WT/ACC/SPEC/LVA/5
 Page 67Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8542 14 -- Circuits obtained by biopolar technology 0% (ITA)    
8542 19 -- Other monolithic digital integrated circuits, including circuits 
obtained by a combination of biopolar and MOS technologies 
(BIOMOS technology) 0% (ITA)    
8542 30 - Other monolithic integrated circuits 0% (ITA)    
8542 40 - Hybrid integrated circuits 0% (ITA)    
8542 50 - Electronic microassemblies 0% (ITA)    8542 90 - Parts 0% (ITA)    
8543 11 -- Ion implanters for doping semiconductor materials 0% (ITA)    
ex 8543 30 -- Apparatus for wet etching, developing, stripping or cleaning 
semiconductor wafers and flat panel displays 0% (ITA)    
8543 81 -- Proximity cards and tags 0% (ITA)    
ex 8543 89 Electrical machines with translation or dictionary functions  0% (ITA)    
ex 8543 90 Parts of apparatus for wet etching, developing, stripping or 
cleaning semiconductor wafers and flat panel displays 0% (ITA)    
ex 8543 90 Parts of ion implanters for doping semiconductor materials 0% (ITA)    
8544 20 - Co-axial cable and other co -axial electric conductors 15%  AU  
ex 8544 41 Other electric conductors, fo r a voltage not exceeding 80 V, fitted 
with connectors, of a kind used for telecommunications 0% (ITA)    
ex 8544 49 Other electric conductors, for a voltage not exceeding 80 V, not 
fitted with connectors, of a kind used for telecommunications 0% (ITA)    
ex 8544 51 Other electric conductors, for a voltage not exceeding 80 V but 
not exceeding 1000 V, fitted with connectors, of a kind used for 
telecommunications 0% (ITA)    
8544 70 - Optical fibre cables 0% (ITA)  AU  
8548  Waste and scrap of primary cells, primary batteries and electric 
accumulators; electrical parts of  machinery or apparatus, not 
specified or included elsewhere in this chapter 5%  US  
Chapter 86   Railway or tramway locomo tives, rolling-stock and parts thereof; 
railway or tramway track fixtures and fittings and parts thereof; 
mechanical (including electro- mechanical) traffic signalling 
equipment of all kinds  30%-25% 1998-2002   
8601 Rail locomotives powered from an external source of electricity or 
by electric accumulators 20%    
8602 10 - Diesel-electric locomotives 15%  CA  
8603 10 Self-propelled railway or tramway coaches, vans and truck, other 
than those of heading No.8604: 
- Powered from an extern al source of electricity  
15%   
CA   WT/ACC/SPEC/LVA/5 
Page 68 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8604 00 Railway or tramway maintenance or service vehicles, whether or 
not self-propelled (for example, workshops, cranes, ballast tampers, 
trackliners, testing coaches and track inspection vehicles) 15%  US  
8606 Railway or tramway goods vans and wa gons, not self-propelled 20%    
8607 Parts of railway or tramway locomotives or rolling-stock 15%    
8608 00 Railway or tramway track fixtures and fittings, mechanical 
(including electro-mechanical) signalling, safety or traffic control equipment for railways, tramwa ys, roads, inland waterways, 
parking facilities, port installations or airfields, parts for the 
foregoing 15%    
8609 00 Containers (including containers for the transport of fluids) 
specially designed and equipped for carriage by one or more modes of transport 15%    
Chapter 87   Vehicles other than railway or tramway rolling-stock, and parts 
and accessories thereof  30%-25% 1998-2002   
8701 Tractors (other than tractors of heading No. 8709) 20%    
8701 30 - Track-laying tractors 0%    
8702 Motor vehicles for the transport of ten or more persons, including 
the driver 20%    
8703 Motor cars and other motor vehicles principally designed for the 
transport of persons (other than those of heading No.8702) including station wagons and racing cars 10%    
 
 8703 23  - other vehicles, with spark-ignition internal combustion 
reciprocating piston engine: 
-- Of a cylinder capacity exceedi ng 1 500 cm3 but not exceeding 3 
000 cm3  
 
15%-10%  
 
1998-2002  
 
US  
8703 24  -- Of a cylinder capacity exceeding 3 000 cm3 15%-10% 1998-2002 US  
 
 
8703 31  - - Other vehicles, with compression-ignition 
internal combustion piston engine (diesel or 
semi-diesel): 
-- Of a cylinder capacity not exceeding 1 500 cm3  
 
15%-10%  
 
1998-2002  
 
US  
8703 33  -- Of a cylinder capacity exceeding 2500 cm3 15%-10% 1998-2002 US  
8704 Motor vehicles for the transport of goods 20%    
8704 10 - Dumpers designed for off-highway use 5%-0% 1998-2002   
8704 21 -- Of a gross vehicle weight not exceeding 5 tonnes 30%      WT/ACC/SPEC/LVA/5
 Page 69Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8705 Special purpose motor vehicles, other than those principally 
designed for the transport of persons or goods (for example, 
breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road sw eeper lorries, spraying lorries, 
mobile workshops, mobile radiological units) 15%    
8706 00 Chassis fitted with engines, for the motor vehicles of heading 
No.8701 to 8705 4.5%    
8707 Bodies (including cabs), for the motor vehicles of heading No.8701 
to 8705 15%    
8708 Parts and accessories of the motor vehicles of heading No.8701 to 
8705 3%    
8708 10 - Bumpers and parts thereof  5%  US  
 
8708 29 - - other parts and accessories of bodies 
(including cabs): 
-- Other  
5%   
US 
(AU 30%)  
8708 31 -- Mounded brake linings 30%  AU  
8708 40 - Gear boxes 30%  AU  
8708 50 - Drive-axles with differential, whether or not provided with other 
transmission components 30%  AU  
8708 60 - Non-driving axles and parts thereof 30%  AU  
8708 70 - Road wheels and parts an d accessories thereof 5%  US 
(AU 30%)  
8708 80 - Suspension shock-absorbers 30%  AU  
8708 93 -- Clutches and parts thereof 30%  AU  8708 94 -- Steering wheels, steering columns and steering boxes 30%  AU  
 
8708 99 - - other parts and accessories: 
-- Other   
5%   
US  
8709 Works trucks, self-propelled, not fitted with lighting or handling 
equipment, of the type used in factories, warehouses, dock areas or 
airports for short distance transport of goods, tractors of the type 
used on railway station platforms, parts of the foregoing vehicles 15%    
8710 00 Tanks and other armoured fighting vehicles, motorized, whether or 
not fitted with weapons, and parts of such vehicles 15%    
8711 Motorcycles 15%    
8712 00 Bicycles and other cycles (including delivery tricycles), not 
motorized 20%     WT/ACC/SPEC/LVA/5 
Page 70 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
8713  Invalid carriages, whether or not motorized or otherwise 
mechanically propelled 0%    
8714 Parts and accessories  of vehicles of headings No. 8711 to 8713 15%    
8714 20   - Of invalid carriages  0%    8715 00 Baby carriages and parts thereof 15%    
8716 Trailers and semi-trailers, other vehicles, not mechanically 
propelled, parts thereof 15%    
Chapter 88   Aircraft, spacecraft, and parts thereof 10%    
Chapter 89   Ships, boats and floating structures  15%    
8901 10 - Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons; ferry-boats of all kinds  20%  AU  
8901 20 - Tankers 20%  AU  
8906 00 Other vessels, including warships and lifeboats other than rowing 
boats 20%  AU  
Chapter 90   Optical, photographic, ci nematographic, measuring, checking, 
precision, medical or surgical instruments and apparatus; parts 
and accessories thereof 10%    
9001 10 - Optical fibres, optical fi bre bundles and cables 15%  AU  
 
 
 9003 11 Frames and mountings for spectacl es, goggles or the like, and 
parts thereof: 
- frames and mountings: -- Of plastics  
 
 
5%   
 
 
US  
 
  
9003 19 Frames and mountings for spectacl es, goggles or the like, and 
parts thereof: 
- - frames and mountings: 
-- Of other materials  
  
5%   
  
US  
 
9004 90 Spectacles, goggles and the like, corrective, protective or other:    
- Other  
5%   
US  
 
9009 11 - Electrostatic photo-copying apparatus:    
-- Operating by reproducing the original image directly onto the 
copy (direct process)  
6%-0%  
  
1998-2000 
(ITA)     WT/ACC/SPEC/LVA/5
 Page 71Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
 9009 12 - Photo-copying apparatus, incorporating an optical system or of 
the contact type and thermo-copying apparatus: 
- Electrostatic photo-copying apparatus: -- Operating by reproducing the original image via an intermediate 
onto the copy (indirect process)  
 
 
7%   
 
 
US  
 
9009 21 - - Other photo-copying apparatus: 
-- Incorporating an optical system  
6%-0%  1998-2000 
(ITA)   
 
9009 22 - Other photo-copying apparatus:  
-- Of the contact type  
7%   
US  
9009 90 - Parts and accessories 6%-0%  
 1998-2000 
(ITA)   
9010 41 to 
9010 49 Apparatus for the projection or drawing of circuit patterns on 
sensitized semiconductor materials  6%-0%  
 1998-2000 
(ITA)   
ex 9010 90 Parts and accessories of the apparatus of heading No.9010 41 to 
900 49 6%-0%  
 1998-2000 
(ITA)   
ex 9011 10 Optical stereoscopic microscopes fitted with equipment 
specifically designed for the handling and transport of 
semiconductor wafers or reticles 0% (ITA)    
ex 9011 20 Photomicrographic microscopes fitted with equipment 
specifically designed for the handling and transport of 
semiconductor wafers or reticles 0% (ITA)    
ex 9011 90 Parts and accessories of opt ical stereoscopic microscopes fitted 
with equipment specifically designed for the handling and 
transport of semiconductor wafers or reticles  0% (ITA)    
ex 9011 90 Parts and accessories of photomicrographic microscopes fitted 
with equipment specifically designed for the handling and 
transport of semiconductor wafers or reticles  0% (ITA)    
ex 9012 10 Electron beam microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers 
or reticles   0% (ITA)    
ex 9012 90 Parts and accessories elect ron beam microscopes fitted with 
equipment specifically designed for the handling and transport of semiconductor wafers or reticles   0% (ITA)    
ex 9017 20 Pattern generating apparatus of a kind used for production masks 
or reticles from photoresist coated substrates 6%-0%  
 1998-2000 
(ITA)    WT/ACC/SPEC/LVA/5 
Page 72 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
ex 9017 90 Parts and accessories pattern generating apparatus of a kind used 
for production masks or reticles from photoresist coated 
substrates 6%-0%  
 1998-2000 
(ITA)   
ex 9017 90 Parts of such pattern generating apparatus 6%-0%  
 1998-2000 
(ITA)   
9018  Instruments and appliances us ed in medical, surgical, dental or 
veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus a nd sight-testing instruments 10%-0% 
 1998-2002   
9019  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol 
therapy, artificial re spiration or other therapeutic respiration 
apparatus 10%-0% 
 1998-2002 
   
9021  Orthopaedic appliances, including crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of the 
body; hearing aids and other appliances which are worn or carried, or implanted in  the body, to compensate for a defect or 
disability 10%-0% 
 1998-2002 
   
9022  Apparatus based on the use of X-rays or of alpha, beta or gamma 
radiations, whether or not for medical, surgical, dental or 
veterinary uses, including radiography or radiotherapy apparatus, 
X-ray tubes and other X-ray genera tors, high tension generators, 
control panels and desks, screens, examination or treatment 
tables, chairs and the like 10%-0% 1998-2002   
 
 
 
9022 12 - Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including radiography 
or radiotherapy apparatus: 
-- Computed tomography apparatus  
 
 
10%-0%  
 
 
1998-2002   
9022 13 -- Other, for dental uses 10%-0% 1998-2002   
9022 14 -- Other, for medical, surgical or veterinary uses 10%-0% 1998-2002   
 
 
 9022 19 - Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including radiography 
or radiotherapy apparatus:  
-- For other uses  
 
 
10%-0%  
 
 
1998-2002     WT/ACC/SPEC/LVA/5
 Page 73Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
 
  
9022 21 - Apparatus based on the use of alpha, beta or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus:  
-- For medical, surgical dent al or veterinary uses  
 
 
10%-0%  
 
 
1998-2000  
 
 
CA  
 
 
  
 
9025 11 Hydrometers and similar floating instruments, thermometers, 
pyrometers, barometers, hygrometers and psychrometers, 
recording or not, and any combination of these instruments: 
- Thermometers and pyrometers, not combined with other 
instruments: 
-- Liquid-filled, for direct reading  
 
  
 
10%-0%  
 
 
 
 
1998-2003   
9026 Instruments and apparatus for measuring or checking the flow, 
level, pressure or other variable of liquids or gases (for example, flow  meters, level gauges, manometers, heat meters), excluding 
instruments and apparatus of heading No. 9014, 9005, 9028 or 
9032:     
9026 10 - For measuring or checking the flow or level of liquids 0% (ITA)    
9026 20 - For measuring or checking pressure 0% (ITA)    
9026 80 - Other instruments or apparatus 0% (ITA)    9026 90 - Parts and accessories 0% (ITA)    
9027 20 - Chromatographs and electrophoresis instruments 0% (ITA)    
9027 30 - Spectometers, spectropho nometers and spectographs using 
optical radiations (UV, visible, IR) 0% (ITA)    
9027 50 - Other instruments and apparatus using optical radiations (UV, 
visible, IR) 0% (ITA)    
9027 80 - Other instruments and apparatus 0% (ITA)    
ex 9027 90 Parts and accessories of produ cts of heading 9027, other than for 
gas or smoke analysis apparatus and microtomes 0% (ITA)    
9030 40 - Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers) 0% (ITA)    
 
9030 82 - other instruments and apparatus:  
-- For measuring or checking semiconductor wafers or devices  
0% (ITA)     WT/ACC/SPEC/LVA/5 
Page 74 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
9030 89 - - other instruments and apparatus: 
-- Other  
5%   
US  
ex 9030 90 Parts and accessories of in struments and apparatus for measuring 
or checking semiconductor wafers or devices 0% (ITA)    
ex 9030 90 Parts of instruments and appliances for measuring or checking 
semiconductor wafers or devices 0% (ITA)    
 
9031 41 - Other optical instruments and appliances: 
-- For inspecting semiconductor wafers or devices or for 
inspecting, photomasks or reticles used in manufacturing 
semiconductor devices  
0% (ITA)    
ex 9031 49 Optical instruments an d appliances for measuring surface 
particulate contamination on semiconductor wafers 0% (ITA)    
ex 9031 90 Parts and accessories of opt ical instruments and appliances for 
inspecting semiconductor wafers or devices or for inspecting 
masks, photomasks or reticles used in manufacturing semiconductor devices 0% (ITA)    
ex 9031 90 Parts and accessories of opt ical instruments and appliances for 
measuring surface particulate c ontamination on semiconductor 
wafers 0% (ITA)    
Chapter 91 Clocks and watches and parts thereof 20%    
Chapter 92   Musical instruments; parts and accessories of such articles 20%    
9207 10 - Keyboard instruments, ot her than accordions 20%  US  
Chapter 93 Arms and ammunition; pa rts and accessories thereof 15%    
Chapter 94   Furniture; bedding, mattresses, mattress supports, cushions and 
similar stuffed furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated signs, illuminated 
name-plates and the like; prefabricated buildings 20%    
9401 10 - Seats of a kind used for aircraft 20%-0% 1998-2007*   
9401 30 - Swivel seats with variable height adjustment  20%-0% 1998-2007*   
9401 40 - Seats other than garden seats or camping equipment, convertible 
into beds 20%-0% 1998-2007*   
9401 50 - Seats of cane, osier, bamboo or similar materials 20%-0% 1998-2007*   
9401 61 -- Upholstered with wooden frame 20%-0% 1998-2007*   
 
9401 69 - - other seats, with wooden frame: 
-- Other  
20%-0%  
1998-2007*     WT/ACC/SPEC/LVA/5
 Page 75Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
 
9401 71 - - other seats, with metal frame: 
-- Upholstered  
20%-0%  
1998-2007*   
 
9401 79 - - other seats, with metal frame: 
-- Other  
20%-0%  
1998-2007*   
9401 80  - Other seats  30%-0% 1998-2008   
9401 90 - Parts 20%-0% 1998-2007*   
9402  Medical, surgical, dental or veterinary furniture (for example, 
operating tables, examination tables, hospital beds with 
mechanical fittings, dentists' chairs); barbers' chairs and similar 
chairs, having rotating as well as both reclining and elevating 
movements; parts of the foregoing articles 20%-0% 1998-2007*   
9403 10 - Metal furniture of a kind used in offices 20%-0% 1998-2007*   
9403 20  - Other metal furniture  20%-0% 1998-2007*   
9403 30 - Wooden furniture of a kind used in offices 20%-0% 1998-2007*   
9403 40 - Wooden furniture of a kind used in the kitchen 20%-0% 1998-2007* US  9403 50 - Wooden furniture of a kind used in the bedroom 30%-0% 1998-2008   
9403 60 - Other wooden furniture 20%-0% 1998-2007*   
9403 70  - Furniture of plastics  20%-0% 1998-2007*   9403 80 - Furniture of other materials, including cane, osier, bamboo or 
similar materials 20%-0% 1998-2007*   
9403 90 - Parts 20%-0% 1998-2007*   
9405 10 - Chandelier and other electric ceiling or wall  lighting fittings 
excluding those of a kind used fo r lighting public open spaces or 
thoroughfares 20% - 0%  1998-2007 * US  
9406 00 Prefabricated buildings 15-10% 1998-2002 CA  
Chapter 95  Toys, games and sports requisites; parts and accessories thereof 10%    
9501 00 Wheeled toys designed to be ridden by children (for example, 
tricycles, scooters, pedal cars); dolls carriages 10%-0% 1998-2007 US  
9502 Dolls representing only human beings  10%-0% 1998-2007 US  
9503 Other toys; reduced-size (“scal e”) models and similar recreational 
models, working or not; puzzles of all kinds 10%-0% 1998-2007 US  
9504  Articles for funfair, table or parlour games, including pintables, 
billiards, special tables for casino games and automatic bowling 
alley equipment 10%-0% 1998-2007 US  
9505 Festive, carnival or other entertainment articles, including 
conjuring tricks and novelty jokes 10%-0% 1998-2007 US   WT/ACC/SPEC/LVA/5 
Page 76 Tariff Item No. Description of Products Bound Rate 
of Duty Implementation 
Period From/To Initial Negotiating 
Rights Other Duties and 
Charges 
1 2 3 4 5 6 
Chapter 96 Miscellaneous manufactured articles 25%-20% 1998-2002   
9603 21 -- Tooth brushes, including dental-plate brushes 5%  US  
Chapter 97   Works of art, coll ectors' pieces and antiques 15%    
 *  20% from 1998-2002, then reduction to 0% from 2003-2007 
   WT/ACC/SPEC/LVA/5
 Page 77PRELIMINARY LIST - REPUBLIC OF LATVIA 
 
PART IV:  AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION 
 
(Article 3 of the Agreement on Agriculture) 
 
SECTION I  - Domestic Support:  Total AMS Commitments 
 
Note: the commitments of Part IV Section I - Domestic Support: Total AMS Commitments shall be effective as of 1 January 2003. 
 
BASE TOTAL AMS 
 
 Annual and final bound commitment levels 
(calendar year) 
  Relevant Supporting Tables and 
document reference 
1 
 2 
 3 
 
   
 1998 1999 2000 2001 2002 2003 and thereafter AGST/LVA 
        
        
        
  WT/ACC/SPEC/LVA/5 
Page 78 PRELIMINARY LIST - REPUBLIC OF LATVIA 
 
PART IV:  AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION 
 
SECTION II:  Export Subsidies:  Budgetary Outlay and Quantity Reduction Commitments 
 
Description of 
products and tariff 
item numbers at HS 
six digit level Base outlay 
level Calendar/other 
year applied Annual and final 
outlay commitment 
levels Base 
quantity Calendar/other year 
applied Annual and final 
quantity 
commitment 
levels Relevant 
Supporting 
Tables and 
document 
reference 
1 
 2 
 3 
 4 
 5 
 6 
 7 
 8 
 
        
        
       AGST/LVA                                                                   WT/ACC/SPEC/LVA/5
 Page 79PRELIMINARY LIST - REPUBLIC OF LATVIA 
 
PART IV:  AGRICULTURAL PRODUCTS:  COMMITMENTS LIMITING SUBSIDIZATION 
 
SECTION III:  Commitments Limiting the Scope of Export Subsidies 
 
Description of products 
 Nature of commitments 
 
1 
 2 
 
  
__________