RESTRICTED   WORLD TRADE  
ORGANIZATION  WT/ACC/SPEC/OMN/3/Rev.1 
8 June 1999 
 (99-2302) 
Working Party on the 
Accession of Oman Original:   English 
 
 
 
ACCESSION OF THE SULTANATE OF OMAN 
 
Communication from the Sultanate of Oman  
 
Revision  
  
 For the purposes of the accession of the sultanate  of Oman to the WTO, the Ministry of 
Commerce and Industry of the Sultanate of Oman  has presented the following Revised Offer on 
Goods, with the request that it be circul ated to members of the Working Party. 
  
_______________ 
 WT/ACC/SPEC/OMN/3/Rev.1 
Page 2  
 
 
SULTANATE OF OMAN
 
OFFER ON GOODS  
 
    Notes to the offer:
 
 1) The Government of the Sultanate of Oman  offers to bind duties on all agricultural and 
industrial products at 15% ad valorem , except for items for which rates other than 15% are 
indicated in the following draft schedule of concessions and commitments. 
 2) Duty rates in the attached list for an HS Chapter will be applicab le to all 6-digit items in that 
Chapter.  Similarly duty rates indicated for a 4-di git item will be applicable to all 6-digit items 
under that 4-digit item. 
 3) All duty rates will become effective from the da te of Oman's accession,  except for items listed 
in attached Tables I, II, III and Tables A, B and C, which will be implemented as shown in 
each of these Tables. 
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 3SULTANATE OF OMAN 
CONSOLIDATED LIST OF CONCESSIONS AND COMMITMENTS 
Part I - Most Favoured - Nation - Tariff 
Section I - Agricultural Products 
Section I - A Tariffs 
 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
1 2 3 4 5 6 
0101 Live horses, assess, mules and hinnies 15%    
0102 Live bovine animals 15%    
0103 Live swine 200%    
0104 Live sheep and goats 15%    
0105 Live poultry, that is to say, fowls of the species Gallus 
domesticus, ducks, geese, turkeys and guinea fowls 15%    
0106 Other live animals 15%    
0201 Meat of bovine animals, fresh or chilled 15%    
0202 Meat of bovine animals, frozen 15%    
0203 Meat of swine, fresh, chilled or frozen 200%    
0204 Meat of sheep or goats, fresh, chilled or frozen 15%    
0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 15%    
0206 Edible offal of bovine animals, swine, sheep, goats, horses, 
asses, mules or hinnies, fresh, chilled or frozen     
0206.10 - Of bovine animals, fresh or chilled 15%    
0206.2 - Of bovine animals, frozen     
0206.21 - Tongues 15%    
0206.22 - Livers 15%    
0206.29 - Other 15%    
0206.30 - Of swine, fresh or chilled 200%    
0206.4 - Of swine, frozen:     
0206.41 - Livers 200%    
0206.49 - Other 200%    
0206.80 - Other, fresh or chilled 15%    
0206.90 - Other, frozen 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 4 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
0207 Meat and edible offal, of the poultry of heading No. 01.05, fresh, 
chilled or frozen, Except HS No. 0207.12 15%    
0207.12 Meat and edible offal of fowls (Galus Domsticus) not cut in 
pieces, frozen 15-5%   As in Table I 
0208 Other meat and edible meat offal, fresh, chilled or frozen 15%    
0209 Pig fat, free of lean meat, and poultry fat, not rendered or 
otherwise extracted, fresh, chilled,  frozen, salted, in brine, dried 
or smoked. 200%    
0210 Meat and edible meat offal, salted, in brine, dried or smoked; 
edible flours and meals of meat or meat offal     
0210.1 - Meat of swine:     
0210.11 - Hams, shoulders and cuts thereof, with bone in 200%    
0210.12 - Bellies (streaky) and cuts thereof 200%    
0210.19 - Other 200%    
0210.20 - Meat of bovine animals 15%    
0210.90 - Other, including edible flours and meals of meat or meat offal 15%    
0401 Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter     
0401.10 - Of a fat content, by weight, not exceeding 1% 100%    
0401.20 - Of a fat content, by we ight, exceeding 1% but not exceeding 
6% 100%    
0401.30 - Of a fat content, by weight, exceeding 6% 100%    
0402 Milk and cream, concentrated or containing added sugar or other 
sweetening matter     
0402.10 Milk in powder, granules, or other solid forms, of a fat content, 
by weight, not exceeding 1.5% 15-5%   As in Table II 
0402.21 Milk in powder, granules or other solid forms, of a fat content, 
by weight, exceeding 1.5%, not containing added sugar or other 
sweetening matter 15-5%   As in Table II 
0402.29 - Other 15%    
0402.91 Concentrated milk or cream 15-5%   As in Table II 
0402.99 Other (containing added sugar or sweetening matter) 15-5%   As in Table II 
0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other 
fermented or acidified milk and cream, whether or not 15%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 5Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
concentrated or containing added sugar or other sweetening 
matter or flavoured or containing added fruit, buts or cocoa 
0404 Whey, whether or not concentrated or containing added sugar or 
other sweetening matter, products consisting of natural milk 
constitutes, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 15% 
   
0405 Butter and other fats and oils derived from milk; dairy spreads 15%    
0406 Cheese and curd, ex cept HS 0406.30 15%    
0406.30 Processed cheese not grated or powdered 15-5%   As in Table II 
ex 0407 Birds' eggs, in shell, fresh, preserved or cooked, from 1 Jan to 31 
March and 1 Oct to 31 Dec 100%    
ex 0407 Birds eggs in shell, fresh, preserved or cooked, from 1 April to 
30 Sept 20%    
0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by 
steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other 
sweetening matter 20% 
   
0409 Natural honey 15%    
04010 Edible products of animal origin, not elsewhere specified or 
included 15%    
Chapter 5 Products of animal origin, not  elsewhere specified or included 15%    
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers 
and ornamental foliage, except HS o. 0603.10 15%    
0603.10 Fresh cut flowers and flower buds 15-5%   As in Table II 
ex 0701 Potatoes, fresh or chilled, from 1 January to 31 May 100%    
ex 0701 Potatoes, fres h or chilled, from 1 June to 31 December 40%    
ex 0702 Tomatoes, fresh or chilled, from 1 June to 31 May and 1 Sept to 
31 Dec. 100%    
ex 0702 Tomatoes, fresh or chilled, from 1 June to 31 August 40%    
ex 0703 Onions, shallots, garlic, le eks and other alliaceous vegetables, 
fresh or chilled from 1 January to 31 July 100%    
ex 0703 Onions, shallots, garlic et c. from 1 Aug to 31 December 40%    
0704 Cabbages, cauliflowers, kohlrapi, kale and similar brassicas, 
fresh or chilled      WT/ACC/SPEC/OMN/3/Rev.1 
Page 6 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
ex 0704.10 Cauliflower & headed broccoli, from 1 Jan to 31 March & 1 
Sept to 31 Dec. 100%    
ex 0704.10 Cauliflower & headed broccoli, from 1 April to 31 Aug 40%    
0704.20 - Brussels sprouts 15%    
0704.19 - Other 15%    
0705 Lettuce and chicory, fresh or chilled:     
0705.1 - Lettuce:     
ex 0705.11 - Cabbage lettuce (head lettuce), from 1 Jan to 31 March and 1 
Sept to 31 Dec 100%    
ex 0705.11 Cabbage lettuce, from 1 April to 31 Aug 40%    
0705.19 - Other 100%    
0705.2 - Chicory:     
0705.21 - Witloof chicory 15%    
0705.29 - Other 15%    
0706 - Carrots, turnips, salad beetr oot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled     
ex 0706.10 - Carrots and turnips, from 1 Jan to 31 Mar 100%    
ex 0706.10 Carrots and turnips, from 1 April to 31 Dec 40%    
ex 0706.90 Other (Radishes), from 1 Jan to 31 March 100%    
ex 0706.90 Other (Radishes), from 1 April to 31 Dec 40%    
ex 0707 Cucumbers and Gherkins, fresh or chilled, from 1 Jan to 31 
March & 1 Nov to 31 Dec 100%    
ex 0707 Cucumbers and gherkins, fresh or chilled, from 1 April to 31 
October 40%    
0708 Leguminous, shelled or unshelled, fresh or chilled:     
ex 0708.10 Peas, from 1 Jan to 31 March & 1 Nov to 31 December 100%    
ex 0708.10 Peas, from 1 April to 31 October  40%    
ex 0708.20 Beans, from 1 Jan to 31 March & 1 Nov to 31 Dec 100%    
ex 0708.20 Beans, from 1 April to 31 October 40%    
0708.90 - Other leguminous vegetables 15%    
0709 Other vegetables, fresh or chilled     
0709.10 - Glob artichokes 15%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 7Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
0709.20 - Asparagus 15%    
ex 0709.30 Aubergines (egg plants), from 1 Jan to 31 March & 1 Sept to 31 
Dec 100%    
ex 0709.30 Aubergines (egg plants), from 1 April to 31 August 40%    
0709.51 - Mushrooms 100%    
0709.60 - Fruits or the genus capsicum or of the genus pimenta 15%    
ex 0709.70 Spinach, New Zealand spinach and orache spinach, from 1 Jan to 
31 March & 1 Sept to 31 Dec 100%    
ex 0709.70 Spinach, New Zealand spin ach and orach spinach, from 1 April 
to 31 Aug 40%    
0709.90 - Other 15%    
0710 Vegetables (uncooked or cooked by steaming or boiling in 
water), frozen 15%    
0711 Vegetables provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in  that state for immediate 
consumption 15%    
0712 Dried vegetables, whole, cut, sliced, broken or in power, but not 
further prepared. 15%    
0713 Dried leguminous vegetables, peeled, whether or not skinned or 
split 15%    
0714 Manioc, arrowroot, salep, Je rusalem artichokes, sweet potatoes 
and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, wh ether or not sliced or in the 
form of pellets; sago pith:     
0714.10 - Manioc (cassava) 15%    
ex 0714.20 - Sweet potatoes, from 1 Jan to 31 July 100%    
ex 0714.20 Sweet Potatoes, from 1 Aug to 31 Dec 40%    
0714.90 - Other 15%    
ex 0801.11 Coconuts, dessicated, from 1 July to 30 Sept 100%    
ex 0801.11 Coconuts, dessicated, from 1 Jan to 30 June & 1 Oct to 31 Dec 40%    
ex 0801.19 Coconuts, other, from 1 July to 30 Sept 100%    
ex 0801.19 Coconuts, other, from 1 Jan to 30 June and 1 Oct to 31 Dec 40%    
0801.21 Brazil nuts, in shell 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 8 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
0801.22 Brazil nuts, shelled 15%    
0801.31 Cashew nuts, in shell 15%    
0801.32 Cashew nuts, shelled 15%    
0802 Other nuts, fresh or chilled, whether or not shelled or peeled:     
0802.11 - Almonds, in shell 15%    
0802.12 - Almonds, shelled 15%    
0802.21 - Hazel nuts, in shell 15%    
0802.22 - Hazel nuts, shelled 15%    
0802.31 - Walnuts, in shell 15%    
0802.32 - Walnuts, shelled 15%    
0802.40 - Chestnuts 15%    
0802.50 - Pistachios 15%    
0802.90 - Other 15%    
0803 Bananas, including plantains, fresh or dried 100%    
0804.10 - Dates 100%    
0804.20 - Figs 15%    
0804.30 - Pineapples 15%    
0804.40 - Avocados 15%    
ex 0804.50 - Guavas, mangoes and mangosteens, from 1 June to 31 October 100%    
ex 0804.50 Guavas, mangoes and mangosteens, from 1 Jan to 31 May and 1 
Nov to 31 Dec. 40%    
0805 Citrus fruit, fresh or dried:     
0805.10 - Oranges 15%    
0805.20 - Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids 15%    
ex 0805.30 - Lemons and limes, from 1 June to 31 Oct 100%    
ex 0805.30 Lemons and limes, from 1 Jan to 31 May and 1 Nov to 31 Dec 40%    
ex 0805.40 Grapefruit, from 1 Nov to 31 Dec 100%    
ex 0805.40 Grapefruit, from 1 Jan to 31 Oct 40%    
0805.90 - Other 15%    
0806 Grapes, fresh or dried 100%    
ex 0807.11 Watermelons, from 1 April to 31 July 100%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 9Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
ex 0807.11 Watermelons, from 1 Jan to 31 March & 1 Aug to 31 December  40%    
ex 0807.19 Melons, from 1 April to 31 July 100%    
ex 0807.19 Melons, from 1 Jan to 31 March & 1 Aug to 31 Dec 40%    
ex 0807.20 Papaws (papayas) 100%    
0808 Apples, pears and quinces, fresh 15%    
0809.10 - Apricots 15%    
0809.20 - Cherries 15%    
0809.30 - Peaches, including nectarines 15%    
0809.40 - Plums and sloes 15%    
0810 Other fruit, fresh 15%    
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen, whether or not containing added sugar or other 
sweetening matter 15%    
0812 Fruit and nuts, provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in  that state for immediate 
consumption 15% 
   
0813 Fruit, dried, other than that of headings nos. 0801 to 0806; 
mixtures of nuts or dried fruits of this Chapter:     
0813.10 - Apricots 15%    
0813.20 - Prunes 15%    
0813.30 - Apples 15%    
0813.40 - Other fruit 15%    
0813.50 - Mixtures of nuts or dried fruits of this Chapter 15%    
0814 Peel of citrus fruit or melons (including watermelons), fresh, 
frozen, dried or provisionally preserved in brine, in sulphur 
water or in other preservative solutions 15%    
Chapter 9 Coffee, tea, mate and spices 15%    
Chapter 10 Cereals 15%    
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat 
gluten 15%    
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and 
fruit; industrial or medicinal plants; straw and fodder 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 10 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
Chapter 13 Lac; gums, resins and other vegetable saps and extracts 15%    
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere 
specified or included 15%    
1501 Pig fat (including lard) and poultry fat, other than that of heading 
No. 02.09 or 15.03 200%    
1502 Fats of bovine animals, sheep or goats, other than those of 
heading No. 15.03 15%    
1503 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not 
emulsified or mixed or otherwise prepared 200%    
1504 Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified. 15%    
1505 Wool grease and fatty substances derived therefrom (including 
lanolin) 15%    
1506 Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified 15%    
1507 Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified 15%    
1508 Ground-nut oil and its fractions, whether or not refined, but not 
chemically modified 15%    
1509 Olive oil and its fractions, whether or not refined, but not 
chemically modified, Except HS No. 1509.10 15%    
1509.10  Olive oil, virgin 15-10%   As in Table III 
1510 Other oils and their fractions, obtained solely from olives, 
whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 
No. 15.09 15% 
   
1511 Palm oil and its fractions, whether or not refined, but not 
chemically modified 15%    
1512 Sunflower-seed, safflower or cotton-seed oil and fractions 
thereof, whether or not refined, but not chemically modified 15%    
1513 Coconut (copra), palm kernel or babassu oil and fractions 
thereof, whether or not refined, but not chemically modified. 15%    
1514 Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified 15%    
1515 Other fixed vegetable fats and oils (including jojoba oil) and 15%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 11Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
their fractions, whether or not refined, but not chemically 
modified 
1516 Animal or vegetable fats and oils and their fractions, partly or 
wholly hydrogenated, inter-esterifi ed, re-esterified or elaidinised, 
whether or not refined, but not further prepared 15%    
1517 Margarine; edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different fats or oils of 
this Chapter, other than edible fats or oils or their fractions of 
heading No. 15.16 15-10%   As in Table III 
1518 Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat in 
vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading No. 15.16; inedible mixtures or preparation 15% 
   
1520 Glycerol, crude; glycerol waters and glycerol lyes 15%    
1521 Vegetable waxes (other than tr iglycerides), beeswax, other insect 
waxes and spermaceti, whether or not refined or coloured 15%    
ex 1601.00 Sausages and similar products of pork 200%    
ex 1601.00 Sausages and similar products of meat and meat offal, other than 
of pork 15-5%   As in Table II 
1602.10 - Homogenised preparations, including pork meat 200%    
1602.20 - Liver of pork 200%    
1602.31 - Of turkey 15%    
1602.32 - Of fowls of the species Gallus domesticus 15%    
1602.39 - Other     
1602.4 - Of swine:     
1602.41 - Hams and cuts thereof 200%    
1602.42 - Shoulders and cuts thereof 200%    
1602.49 - Other, including mixtures 200%    
1602.50 - Of bovine animals 15%    
1602.90 Other, including preparations of blood of pork 200%    
1603 Extracts and juices of meat, fish or crustaceans, mollusces or 
other aquatic  invertebrates 15%    
Chapter 17 Sugars and sugar confectionery, Except HS No. 1701.99 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 12 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
1701.99 Refined sugar, not containing flavouring or colouring matter 15-5%   As in Table II 
Chapter 18 Cocoa and cocoa preparations 15%    
Chapter 19 Preparations of  cereals, flour, starch or milk; pastry cooks 
products, Except HS Nos. 1901.90, 1902.19 & 1905.30 15%    
1901.90 Malt extract and other food prep arations of flour, meal, start 15-5%   As in Table II 
1902.19 Uncooked pasta, not stuffed or otherwise prepared, other (not 
containing eggs) 15-5%   As in Table II 
1905.30 Sweet biscuits, waffles and wafers 15-5%   As in Table II 
Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants, 
Except HS No. 2002.10 & 2002.90 15%    
2002.10 Prepared or preserved toma toes, whole or in pieces 15-10%   As in Table III 
2002.90 Other prepared or preserved tomatoes 15-10%   As in Table III 
Chapter 21 Miscellaneous Edible Preparations, Except HS No. 2106.90 15%    
2106.90 Food preparations no t elsewhere specified 15-5%   As in Table II 
2201 Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter 
nor flavoured; ice and snow. 15%    
2202 Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other 
non-alcoholic beverages, not including fruit or vegetable juices 
of heading No. 20.09. 15%    
2203 Beer made from malt 200%    
2204 Wine of fresh grapes, including fortified wines; grape must other 
than that of heading No. 20.09. 200%    
2205 Vermouth and other wine of fresh grapes flavoured with plants 
or aromatic substances 200%    
2206 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. 200%    
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 
80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength 15% 
   
2208.20 - Spirits obtained by distilling grape wine or grape marc 200%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 13Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
2208.30 - Whiskies 200%    
2208.40 - Rum and tafia 200%    
2208.50 - Gin and Geneva 200%    
2208.60 - Vodka 200%    
2208.70 - Liqueurs and cordials 200%    
2208.90 - Other 200%    
2209 Vinegar and substitutes for vine gar obtained from acetic acid 15%    
Chapter 23 Residues and waste from the food industries; prepared animal 
fodder 15%    
2401 Un-manufactured tobacc o; tobacco refuse 150%    
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes 150%    
2403 Other manufactured tobacco  and manufactured tobacco 
substitutes; "homogenised" or "reconstituted" tobacco; tobacco 
extracts and essences 150%    
2905.43 Mannitol 15%    
2905.44 Sorbitol 15%    
3301 Essential oils (terpeneless or not), including concretes and 
absolutes; resinoids; extracted oleoresins; concentrates of 
essential oils in fats, in fixed oils, in waxes or the like, obtained 
by enfleurage or macer ation; terpenic by-products of the deterpe 15%    
3501 Casein, caseinates and other casein derivatives; casein glues 15%    
3502 Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 15% 
   
3503 Gelatin (including gelatin in rectangular (including square) 
sheets, whether or not surface-wo rked or coloured) and gelatin 
derivatives; isinglass; other glues of animal origin, excluding 
casein glues of heading No. 35.01 15%    
3504 Peptones and their derivatives; other protein substances and their 
derivatives, not elsewhere specified or included; hide powder, 
whether or not chromed. 15%    
3505 Dextrins and other modified starches (for example, 
pregelatinised or esterified starches); glues based on starches, or 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 14 
Tariff Item No. Description of Products Bound Rate of Duty Initial Negotiating 
Rights Other Duties & 
Charges Implementation 
Period 
on dextrins or other modified starches 
3809.10 Finishing agents with a basis of amylaceous substances 15%    
3823.60 Sorbitol n.e.p. 15%    
4101 Raw hides and skins of bovine or equine animals, whether or not 
dehaired or split 15%    
4102 Raw skins of sheep or lambs, whether or not with wool on or 
split 15%    
4103 Other raw hides and skins, whether or not dehaired or split 15%    
4301 Raw furskins 15%    
5001 Silk-worm cocoons suitable for healing 15%    
5002 Raw silk 15%    
5003 Silk waste 15%    
5101 Wool, not carded or combed 15%    
5102 Fine or coarse animal hair, not carded or combed 15%    
5103 Waste of wool or of fine or coarse animal hair, including yarn 
waste but excluding garnetted stock 15%    
5201 Cotton, not card ed or combed 15%    
5202 Cotton waste 15%    
5203 Cotton, carded or combed 15%    
5301 Flax, raw or processed but not spun; flax tow and waste 
(including yarn waste and garnetted stock). 15%    
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; 
tow and waste of true hemp (including yarn waste and garnetted 
stock). 15%    
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 15 
PART I - MOST FAVOURED-NATION TARIFF 
SECTION II - Other Products 
 
 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
Chapter 3 Fish and Crustaceans, mollusc s and other aquatic invertebrates 20%    
1604 Prepared or preserves fish; ca viar and caviar substitutes prepared 
from fish eggs 20%    
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or 
preserved 20%    
Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and 
cement 15%    
Chapter 26 Ores, slag and ash 15%    
Chapter 27 Mineral fuels, mineral oils and products of their distillation; 
bituminous substances; mineral waxes 25%    
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious 
metals, of rare earth-metals, of radioactive elements or of isotopes 
EXCEPT 5.5%   As in Table A 
2821 Iron oxides and hydroxides; earth colours containing 70% or more 
by weight of combined iron evaluated as Fe2O3 15%    
2830 Sulphides polysulphides 15%    
2833.10 Sodium sulphates 15%    
2833.20 Sulphates of inorganic acids and metals other than sodium sulphate 15%    
2833.30 Alums 15%    
2836.50 Calcium carbonate 15%   As in Table A 
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 
 15% 
  As in Table A 
2901  Acyclic hydrocarbons 
 0%   As in Table A 
2902 Cyclic hydrocarbons 0%   As in Table A  WT/ACC/SPEC/OMN/3/Rev.1 
Page 16 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
2903  Halogenated derivatives of hydrocarbons 5.5%   As in Table A 
2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 
whether or not halogenated 5.5%   As in Table A 
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 5.5%   As in Table A 
2906 to 2915 Organic chemicals 5.5%   As in Table A 
2916 to 2942 Organic chemicals EXCEPT 6.5%*   As in Table A 
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  15% 
   
2941 Antibiotics 
 15%    
Chapter 30 Pharmaceutical products 5.5%   As in Table A 
Chapter 31 Fertilizers EXCEPT 6.5%*   As in Table A 
3103.10 Superphosphates 15%    
Chapter 32 Tanning and dyeing extracts, tannins and their derivatives; dyes, 
pigments and other colouring matter; paints and varnishes; putty 
and other mastics; inks. 
EXCEPT 6.5%*   As in Table A 
3204.20 Synthetic organic products of a kind used as fluorescent 
brightening agents 15%    
3207 Prepared pigments , prepared pacifiers an d prepared colours, 
vitrifiable enamels and glazes, engobes (slips), liquid lustres and 
similar preparations, of a kind us ed in the ceramic, enamelling or 
glass industry; glass frit and other glass, in the form of powder, granules or flakes. 15% 
   
3208 Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in a non-aqueous medium; solutions as 
defined in Note 4 to this Chapter 15%    
3209 Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in an aqueous medium. 15%     
  WT/ACC/SPEC/OMN/3/Rev.1
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number Description of products Bound rate 
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Rights Other Duties and 
Charges Implementation 
Period 
3210 Other paints and varnishes (including enamels, lacquers and 
distempers); prepared water pigments of a kind used for finishing 
leather 15%    
3211 Prepared dryers 15%    
3212 Pigments (including metallic powders and flakes) dispersed in non-
aqueous media, in liquid or paste form, of a kind used in the 
manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail 
sale: 
 15%    
3213 Artists', students' or signboard painters' colours, modifying tints, 
amusement colours and the like, in tablets, tubes, jars, bottles, pans 
or in similar forms or packings. 15%    
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds 
and other mastics; painters' f illings; non-refractory surfacing 
preparations for facades, indoor wall, floors, ceilings or the like 15%    
3215.11 Printing ink, black 15%   
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet 
preparations 
EXCEPT 6.5%*   As in Table A 
3303 Perfumes and toilet waters 15%    
3304 Beauty or make-up preparations and preparations for the care of 
the skin (other than medicaments), including sunscreen or sun tan 
preparations; manicure or pedicure preparations 15%    
Chapter 34 Soap; organic surface act ive agents; washing preparations; 
lubricating preparatio ns; artificial waxes,  prepared waxes, 
polishing or scouring preparations, candles and similar articles. 
EXCEPT 6.5%*   As in Table A 
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 nonwovens, 
impregnated, coated or covered with soap or detergent. 15%    
3402 Organic surface-active agents (other than soap); surface-active 
preparations, washing preparations (including auxiliary washing 
preparations) and cleaning preparations, whether or not containing 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 18 
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number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
soap, other than those of heading No. 3401 
3403 Lubricating preparations (including cutting-oil preparations, bolt or 
nut release preparations, anti-rust  or anti-corrosion preparations 
and mould release preparations, based on lubricants) and 
preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding 
preparations containing, as basic constituents, 70% or more by 
weight of petroleum oils or of oils obtained from bituminous minerals 15%    
3404 Artificial waxes and prepared waxes 15%    
3405 Polishes and creams for footwear, furniture, floors, coach work, 
glass or metal, scouring pastes and powders and similar 
preparations (whether or not in the form of paper, wadding, felt, 
nonwovens, cellular plastic or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 
No. 3404. 15%    
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes 
EXCEPT 6.5%*   As in Table A 
3506 Prepared glues and other prepared adhesives, not elsewhere 
specified or included ; products suitable for use as glues or 
adhesives, put up for retail sale as  glues or adhesives not exceeding 
a net weight of 1 Kg 15%    
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; 
certain combustible preparations 6.5%*   As in Table A 
Chapter 37 Photographic or cinematographic goods 6.5%*   As in Table A 
Chapter 38 Miscellaneous chemical products 
EXCEPT 6.5%   As in Table A 
3808.10 Insecticides put up in form or packings for retail sale 15%    
3808.20 Fungicides put up in forms or packings for retail sale 15%    
3808.30 Herbicides, anti-sprouting products and plant-growth regulators, 
put up in form or packings for retail sale 15%    
3808.90 Products made to destroy or to inhabit the growth or propagation of 
harmful animals or plants, other than insecticides, anti sprouting 
products and disinfectants, put up in form or packings for retail sale or as preparation or articles 15%     
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 19Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
3812 Prepared r ubber accelerators; compound pl asticisers for rubber or 
plastics, not elsewhere specifie d or included; anti-oxidising 
preparations and other compound st abilizers for rubber or plastics 15%    
3813 Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades 15%    
3818 Chemical elements doped for use in electronics, in form of discs, 
wafers or similar forms; chemical compounds doped for use in 
electronics 0% (ITA)   As in Table B 
3822 Composite diagnostic or laboratory reagents, other than those of 
heading No. 3002 or 3006. 15%    
Chapter 39 Plastic an d articles thereof 
EXCEPT 6.5%*   As in Table A 
3901 Polymers of ethylene, in primary forms 15%    
3902 Polymers of propylene or of other olefins, in primary forms 15%    
3903 Polymers of styrene, in primary forms 15%    
3904 Polymers of vinyl chloride or of other halogenated olefins, in 
primary forms 15%    
3905 Polymers of vinyl acetate or of other vinyl esters, in primary 
forms; other vinyl polymers in primary forms 15%    
3906 Acrylic polymers in primary forms 15%    
3907 Polyacetals, other polyethers and epoxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, 
in primary forms 15%    
3908 Polyamides in primary forms 15%    
3909 Amino-resins, phenolic resins and polyurethanes, in primary 
forms: 15%    
3917.20 Tubes, pipes and hoses, rigid: 15%    
3917.31 Flexible tubes, pipes and hoses, having a minimum burst pressure 
of 27.6 MPa 15%    
3917.32 Other, not reinforced or otherwise combined with other materials, 
without fittings 15%    
3917.33 Other, not reinforced or otherwise combined with other materials, 
with fittings 15%    
3917.39 Other 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 20 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
3917.40 Fittings15% 15%    
3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or 
in the form of tiles; wall or ceiling coverings of plastics, as defined 
in Note 9 to this Chapter 15%    
3921 Other plates, sheets, film, foil and strip, of plastics 15%    
3922 Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and 
covers, flushing cisterns and similar sanitary ware, of plastics: 15%    
3923 Articles for the conveyance or packing of goods, of plastics; 
stoppers, lids, caps and other closures, of plastics 15%    
3924 Tableware, kitchenware, other household articles and toilet articles 
of plastics: 15%    
3925 Builders' ware of plastics, not elsewhere specified or included: 15%    
3926 Other articles of plastics and articles of other materials of heading 
Nos. 3901 to 3914: 15%    
Chapter 40 Rubber and articles thereof 15%    
Chapter 41, 
Except HS 
Nos 4101 to 4103 Raw hides and skins (other than furskins) and leather 15% 
   
Chapter 42 Articles of leather; Saddlery and harness; travel goods, handbags 
and similar containers; articles of animal gut (other than silk worm 
gut) 15%    
Chapter 43, 
Except HS No 4301 Furskins and artificial fur; manufactures thereof 15% 
   
Chapter 44 Wood and articles of wood; wood charcoal 15%    
Chapter 45 Cork and articles of cork 15%    
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; 
basketware and wickerwork 15%    
Chapter 47 Pulp of wood or of other fibrous cellulosic material; waste and 
scrap of paper or paperboard 5%   As in Table C 
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of 
paperboard 5%   As in Table C 
Chapter 49 Printed books, newspapers, pictures and other products of the 
printing industry; manuscripts, typescripts and plans 5%   As in Table C  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 21Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
Chapter 50, 
except HS nos. 
5001 to 5003 Silk 15%    
Chapter 51, 
except HS nos. 5101 to 5103 Wool, fine or coarse animal hair; horse hair yarn and woven fabric 15% 
   
Chapter 52, 
except HS nos. 
5201 to 5203 Cotton 15%    
Chapter 53, 
except HS nos. 
5301 & 5302 Other vegetable textile fibres; paper yarn and woven fabrics of 
paper yarn 15%    
Chapter 54 Man-made filaments 15%    
Chapter 55 Man-made staple fibres 15%    
Chapter 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes 
and cables and articles thereof 15%    
Chapter 57 Carpets and other textile floor coverings 15%    
Chapter 58 Special woven fa brics; tufted textile fabrics; lace; tapestries; 
trimmings; embroidery 15%    
Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile 
articles of a kind suitable for industrial use 15%    
Chapter 60 Knitted or crocheted fabrics 15%    
Chapter 61 Articles of apparel and clot hing accessories, knitted or crocheted 15%    
Chapter 62 Articles of apparel and clothing accessories, not knitted or 
crocheted 15%    
Chapter 63 Other made up textile articles; sets; worn clothing and worn textile 
articles; rags 15%    
Chapter 64 Footwear, gaiters and the like; parts of such articles 15%    
Chapter 65 Headgear and parts thereof 15%    
Chapter 66 Umbrellas, sun umbrellas, walling-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 15%     WT/ACC/SPEC/OMN/3/Rev.1 
Page 22 
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number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
materials 
Chapter 69 Ceramic products 15%    
Chapter 70, except the following HS 
No. Glass and glassware 15% 
   
ex 7017.10 Quartz reactor tubes and holders designed for insertion into 
diffusion and oxidation furnaces fo r production of semiconductor 
wafers 0% (ITA)   As in Table B 
Chapter 71 Natural or cultured pearls, precious or semi-precious stones, 
precious metals, metals clad with precious metal and articles 
thereof; imitation jewellery; coin 15%    
Chapter 72 Iron and steel 15%    
Chapter 73 Articles of iron or steel 15%    
Chapter 74 Copper and articles thereof 15%    
Chapter 75 Nickel and articles thereof 15%    
Chapter 76 Aluminium and articles thereof 15%    
Chapter 78 Lead and articles thereof 15%    
Chapter 79 Zinc and articles thereof 15%    
Chapter 80 Tin and articles thereof 15%    
Chapter 81 Other base metals; cermets; articles thereof 15%    
Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts 
thereof of base metal 15%    
Chapter 83 Miscellaneous articles of base metal 15%    
Chapter 84, 
except the following HS 
Nos. Nuclear reactors, boilers, machin ery and mechanical appliances; 
parts thereof 15% 
   
8419.20 Medical, surgical or  laboratory sterilizers 5%   As in Table C 
ex 8419.89 Chemical vapour deposition apparatus for semiconductor 
production 0%(ITA)   As in Table B 
ex 8419.90 Parts of chemical vapour deposition apparatus for semi-conductor 
production 0%(ITA)   As in Table B 
ex 8421.19 Spin dryers for semi-conductor wafer processing 0%(ITA)   As in Table B  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 23Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
ex 8421.91 Parts of spin dryers for semi-conductor wafer processing 0%(ITA)   As in Table B 
ex 8424.89 Deflash machines for clea ning and removing contaminants from 
the metal leads of semi-conductor packages prior to the electro-
plating process 0%(ITA)   As in Table B 
ex 8424.89 Spraying appliances for etching, stripping or cleaning semi-
conductor wafers 0%(ITA)   As in Table B 
ex 8424.90 Parts of spraying appliances for etching, stripping or cleaning 
semi-conductor wafers 0%(ITA)   As in Table B 
8425 Pulley tackle and hoists other than skip hoists, winches and 
capstans; jacks. 5%   As in Table C 
8426 Ships' derricks; cranes, including cable cranes; mobile lifting 
frames, straddle carriers and work s trucks fitted with a crane. 5%   As in Table C 
8428 Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics). 5%   As in Table C 
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, 
mechanical shovels, excavators, s hovel loaders, tamping machines 
and road rollers. 5%   As in Table C 
8430 Other moving, grading, levelling, scraping, excavating, tapping, 
compacting, extracting or boring m achinery, for earth, minerals or 
ores; pile-drivers and pile-extractors; snow-ploughs and snow-
blowers. 5%   As in Table C 
ex 8431 Parts suitable for use solely or principally with the machinery of 
headings Nos. 8425 to 8430, except 8431.20 (parts for 8427 fork 
lift trucks) 5%   As in Table C 
8432 Agricultural, horticultural or forestry machinery for soil 
preparation or cultivation; lawn or sports-ground rollers. 15%    
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 h eading No. 8437. 15% 
   
8434 Milking machines and dairy machinery 15%    
ex 8453.80 Other machinery : Electrical  nerve stimulation - t.e.n.s. 15%    
ex 8456.10 Machines for wo rking any material by removal material, by laser 
or other light photobeam in the production of semi-conductor 
wafers 0%(ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 24 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
ex 8456.91 Apparatus for stripping or cleaning semi-conductor wafers 0% (ITA)   As in Table B 
 8456.91 Machines for dry etching patterns of semi-conductor devices 0% (ITA)   As in Table B 
ex 8456.93 Parts of apparatus for stripping or cleaning semi-conductor wafers 0% (ITA)   As in Table B 
ex 8456.99 Focused ion beam milling machines to produce or repair masks 
and raticles for patterns on semi-conductor devices 0% (ITA)   As in Table B 
ex 8456.99 Laser cutters for cutting contacting tracks in semi-conductor 
production by laser beam 0% (ITA)   As in Table B 
ex 8464.10 Machines for sawing monocrystals semi-conductor boules into 
slices, or wafers into chips 0% (ITA)   As in Table B 
ex 8464.20 Grinding, polishing and lapping machines for processing of semi-
conductor wafers 0% (ITA)   As in Table B 
ex 8464.90 Dicing machines for scribing or scoring semi-conductor wafers 0% (ITA)   As in Table B 
ex 8466.91 Parts of machines for sawing monocrystal semiconductor boules 
into slices, or wafers into chips 0% (ITA)   As in Table B 
ex 8466.91 Parts of dicing machines for scoring semiconductor wafers 0% (ITA)   As in Table B 
ex 8466.91 Parts of grinding, polishing and lapping machines for processing of 
semiconductor wafers 0% (ITA)   As in Table B 
ex 8466.93 Parts of focused ion beam milling machines to produce or repair 
masks and reticles for patterns or semiconductor devices 0% (ITA)   As in Table B 
ex 8466.93 Parts of lasercutters for cutting contacting tracks in semiconductor 
production by laser beam 0% (ITA)   As in Table B 
ex 8466.93 Parts of machin es for working any material by removal of material, 
by laser or other light or photo beam in the production of 
semiconductor wafers 0% (ITA)   As in Table B 
ex 8466.93 Parts of apparatus for stripping or cleaning semiconductor wafers 0% (ITA)   As in Table B 
ex 8466.93 Parts of machines for dry-etching patterns on semiconductor 
materials 0% (ITA)   As in Table B 
8469.11 - Word-processing machines 0% (ITA)   As in Table B 
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 - Other electronic calculating machines: 0% (ITA) 
  As in Table B 
8470.21 - Incorporating a printing device 0% (ITA)   As in Table B 
8470.29 - Other 0% (ITA)   As in Table B  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 25Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
8470.30 - Other calculating machines 0% (ITA)   As in Table B 
8470.40 - Accounting machines 0% (ITA)   As in Table B 
8470.50 - Cash registers 0% (ITA)   As in Table B 
8470.90 - Other 0% (ITA)   As in Table B 
8471.10 - Analogue or hybrid automatic data processing machines 0% (ITA)   As in Table B 
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) 
  As in Table B 
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)   As in Table B 
8471.49 - Other presented in the form of system 0% (ITA)   As in Table B 
9471.50 - 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) 
  As in Table B 
8471.60 - Input or output units, whether or not containing storage units in 
the same housing. 0% (ITA)   As in Table B 
8471.70 - Storage units 0% (ITA)   As in Table B 
8471.80 - Other units of automatic data-processing machines 0% (ITA)   As in Table B 
8471.90 - Other 0% (ITA)   As in Table B 
ex 8472.90 Automatic tell er machines 0% (ITA)   As in Table B 
8473.21 - Of the electronic calcu lating machines of subheading No. 
8470.10, 8470.21 and 8470.29 0% (ITA)   As in Table B 
8473.29 - Other 0% (ITA)   As in Table B 
8473.30 - Parts and accessories of the m achines of heading No. 8471 0% (ITA)   As in Table B 
8473.50 - Parts and accessories equally  suitable for use with machines of 
two or more of the headings No. 8469 to 8472 0% (ITA)   As in Table B 
8477.10 - Encapsulation equipment for assembly of semiconductors 0% (ITA)   As in Table B 
ex 8477.90 - Parts of encapsulation equipment 0% (ITA)   As in Table B 
8479.10 Machinery for public works, building or the like 5%   As in Table C 
Ex 8479.50 Automated machines for transport, handling and storage of 
semiconductor wafers, wafer ca ssettes, wafer boxes and other 0% (ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 26 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
material for semiconductor devices 
ex 8479.89 Apparatus for growing or pulling monocrystal semiconductor 
boules 0% (ITA)   As in Table B 
ex 8479.89 Apparatus for physical deposition by sputtering on semiconductor 
wafers 0% (ITA)   As in Table B 
ex 8479.89 Apparatus for wet etching, developing, stripping or cleaning 
semiconductor wafers and flat panel displays 0% (ITA)   As in Table B 
ex 8479.89 Die attach apparatus, tape automated bonders and wire bonders for 
assembly of semiconductors 0% (ITA)   As in Table B 
ex 8479.89 Encapsulation equipment for assembly of semiconductors 0% (ITA)   As in Table B 
ex 8479.89 Epitaxial deposition machines for semiconductor wafers 0% (ITA)   As in Table B 
ex 8479.89 Machines for bending, folding and straightening semiconductor 
leads 0% (ITA)   As in Table B 
ex 8479.89 Physical deposition apparatus for semiconductor production 0% (ITA)   As in Table B 
ex 8479.89 Spinners for coating photographic emulsions on semiconductor 
wafers 0% (ITA)   As in Table B 
8479.90 - Parts 0% (ITA)   As in Table B 
ex 8479.90 Part of apparatus for physical deposition by sputtering on 
semiconductor wafers 0% (ITA)   As in Table B 
ex 8479.90 Parts for die attach apparatus, tape automated bonders, and wire 
bonders for assembly  of semiconductors 0% (ITA)   As in Table B 
ex 8479.90 Parts for spinners for coating photographic emulsions on 
semiconductor wafers 0% (ITA)   As in Table B 
ex 8479.90 Parts of apparatus for growing or pulling monocrystal 
semiconductor boule 0% (ITA)   As in Table B 
ex 8479.90 Parts of apparatus for wet etching, developing, stripping or 
cleaning semiconductor wafers and flat panel displays 0% (ITA)   As in Table B 
ex 8479.90 Parts of automated machines for transport, handling and storage of 
semiconductor wafers, wafer ca ssettes, wafer boxes and other 
material for semiconductor devices 0% (ITA)   As in Table B 
ex 8479.90 Parts of encapsulation equipment for assembly of semiconductors 0% (ITA)   As in Table B 
ex 8479.90 Parts of epitaxial deposition m achines for semiconductor wafers 0% (ITA)   As in Table B 
ex 8479.90 Parts of machines for bending and straightening semiconductor 
leads 0% (ITA)   As in Table B  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 27Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
ex 8479.90 Parts of physical deposition apparatus for semiconductor 
production 0% (ITA)   As in Table B 
ex 8480.71 Injection and compression moulds for the manufacture of 
semiconductor devices 0% (ITA)   As in Table B 
Chapter 85, 
except the following HS 
Nos. Electrical machinery and equipm ent and parts thereof; sound 
recorders and reproducers, televi sion image and sound recorders 
and reproducers, and parts and accessories of such articles 15% 
   
ex 8504.40 Static converte rs for automatic data processing machines and units 
thereof, and telecommunications apparatus 0% (ITA)   As in Table B 
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) 
  As in Table B 
ex 8514.10 Resistance heated furnace s and ovens for the manufacture of 
semiconductor 0% (ITA)   As in Table B 
ex 8514.20 Inductance or di electric furnaces and ovens for the manufacture of 
semiconductor devices on semiconductor wafers 0% (ITA)   As in Table B 
ex 8514.30 Apparatus for rapid heating of semiconductor wafers 0% (ITA)   As in Table B 
ex 8514.30 Parts of resistance heated  furnaces and ovens for the manufacture 
of semiconductor devices on semiconductor wafers 0% (ITA)   As in Table B 
ex 8514.90 Parts of apparatus for rapid heating of wafers 0% (ITA)   As in Table B 
ex 8514.90 Parts of furnaces and ovens of heading Nos. 8514.10 to No. 
8514.30 0% (ITA)   As in Table B 
8517.11 - Line telephone sets with cordless handsets 0% (ITA)   As in Table B 
8517.19 Other telephone sets and videophones 0% (ITA)   As in Table B 
8517.21 - Facsimile machines 0% (ITA)   As in Table B 
8517.22 - Teleprinters 0% (ITA)   As in Table B 
8517.30 - Telephonic or telegraphic switching apparatus 0% (ITA)   As in Table B 
8517.50 - Other apparatus for carrier-current line systems or for digital line 
systems 0% (ITA)   As in Table B 
8517.80 - Other apparatus 0% (ITA)   As in Table B 
8517.90 - Parts of apparatus of heading 8517 0% (ITA)   As in Table B 
ex 8518.10 Microphones having a frequency range of 300 Hz to 3,4 Khz with 0% (ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 28 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
a diameter of not exceeding 10 mm and a height not exceeding 
3mm for telecommunication use 
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)   As in Table B 
ex 8518.30 Line telephone handsets 0% (ITA)   As in Table B 
8520.20 - Telephone answering machines 0% (ITA)   As in Table B 
8523.11 - Of a width not exceeding 4 mm 0% (ITA)   As in Table B 
8523.12 - Of a width exceeding 4 mm but not exceeding 6,5 mm 0% (ITA)   As in Table B 
8523.13 - Of a width exceeding 6,5 mm 0% (ITA)   As in Table B 
8523.20 - Magnetic discs 0% (ITA)   As in Table B 
8523.90 - Other 0% (ITA)   As in Table B 
8524.31 - For reproducing phenomena other than sound or image 0% (ITA)   As in Table B 
8524.32 - for reproducing Sound only 0% (ITA)   As in Table B 
ex 8524.39 - for reproducing representations of instructions data, sound, and 
image, recorded in a machine re adable binary form, capable of 
being manipulated or providing inte ractivity to a user, by means of 
an automatic data processing machine. 0% (ITA)   As in Table B 
8524.40 - Magnetic tapes for reproducing phenomena other than sound or 
image 0% (ITA)   As in Table B 
8524.91 - For reproducing phenomena other than sound or image 0% (ITA)   As in Table B 
ex 8524.99  for reproducing representations of instructions data, sound, and 
image, recorded in a machine re adable binary form, capable of 
being manipulated or providing inte ractivity to a user, by means of 
an automatic data processing machine 0% (ITA)   As in Table B 
8525,10 - Transmission apparatus 0% (ITA)   As in Table B 
8525.20 - Transmission apparatus-incorporating reception apparatus 0% (ITA)   As in Table B 
ex 8525.40 Digital still image video cameras 0% (ITA)   As in Table B 
ex 8527.90 Portable receivers for calling, alerting or paging 0% (ITA)   As in Table B 
ex 8529.10 Aerials or antennae of a kind used with apparatus for radio-
telephony and radio-telegraphy 0% (ITA)   As in Table B 
ex 8529.90 Parts of transmission apparatus for radio-broadcasting or television 
transmission apparatus incorpora ting reception apparatus digital 
still image video cameras, portable receivers for calling, altering or 0% (ITA)   As in Table B  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 29Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
paging. 
8531.20 - Indicator panels incorporating liquid crystal devices (LCD) or 
light emitting diodes (LED) 0% (ITA)   As in Table B 
ex 8531.90 Parts of apparatus of subheading 8531.20 0% (ITA)   As in Table B 
ex 8532.10 Fixed capacitors designed for use in 50/60 Hz circuits and having a 
reactive power handling capacity of not less than 0.5 kvar (power 
capacitors) 0% (ITA)   As in Table B 
8532.21 - Tantalum fixed capacitors 0% (ITA)   As in Table B 
8532.22 - Aluminium electrolytic fixed capacitors 0% (ITA)   As in Table B 
8532.23 - Ceramic dielectric, single  layer fixed capacitors 0% (ITA)   As in Table B 
8532.24 - Ceramic dielectric, multi- layer fixed capacitors 0% (ITA)   As in Table B 
8532.25 - Dielectric fixed capacitors of paper or plastics 0% (ITA)   As in Table B 
8532.29 - Other 0% (ITA)   As in Table B 
8532.30 - Variable or adjustable (pre-set) capacitors 0% (ITA)   As in Table B 
8532.90 - Parts 0% (ITA)   As in Table B 
8533.10 - Fixed carbon resistors, composition or film types 0% (ITA)   As in Table B 
8533.21 -For a power handling capacity not exceeding 20W 0% (ITA)   As in Table B 
8533.29 - Other 0% (ITA)   As in Table B 
8533.31 - For a power handling capacity not exceeding 20W 0% (ITA)   As in Table B 
8533.39 - Other 0% (ITA)   As in Table B 
8533.40 - Other variable resistors, including rheostats and potentiometers 0% (ITA)   As in Table B 
8533.90 - Parts 0% (ITA)   As in Table B 
8534 Printed circuits 0% (ITA)   As in Table B 
ex 8536.50 Electronic AC switches consisting of optically coupled input and 
output circuits (insulated thyristor AC switches) 0% (ITA)   As in Table B 
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) 
  As in Table B 
ex 8536.50 Electromechani cal snap-action switches fo r a current not exceeding 
11 amps 0% (ITA)   As in Table B 
ex 8536.69 Plugs and sockets for co-axial cables and printed circuits 0% (ITA)   As in Table B 
ex 8536.90 Connection and contact elem ents for wire and cables 0% (ITA)   As in Table B 
ex 8536.90 Wafer probers 0% (ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 30 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
8541.10 - Diodes, other than photosensitiv e or light-emitting diodes 0% (ITA)   As in Table B 
8541.21 - With a dissipation rate of less than 1W 0% (ITA)   As in Table B 
8541.29 -- Other 0% (ITA)   As in Table B 
8541.30 - Thyristors, diacs and triacs, other than photosensitive devices 0% (ITA)   As in Table B 
8541.40 - Photosensitive semiconductor devices, including photovoltaic 
cells whether or not assembled in modules or made up into panels; 
light emitting diodes 0% (ITA)   As in Table B 
8541.50 Other semiconductor devices 0% (ITA)   As in Table B 
8541.60 - Mounted piezo-electric crystals 0% (ITA)   As in Table B 
8541.90 - Parts 0% (ITA)   As in Table B 
8542.12 - Cards incorporated an  electronic integrated circuits ('smart' cards) 0% (ITA)   As in Table B 
8542.13 - Metal oxide semiconductors (MOS technology) 0% (ITA)   As in Table B 
      
8542.14 - Circuits obtained by biopolar technology 0% (ITA)   As in Table B 
8542.19 - Other monolithic digital integrated circuits, including circuits 
obtained by a combination of biopolar and MOS technologies 
(BIOMOS) technology 0% (ITA)   As in Table B 
8542.30 - Other monolithic integrated circuits 0% (ITA)   As in Table B 
8542.40 - Hybrid integrated circuits 0% (ITA)   As in Table B 
8542.50 - Electronic microassemblies 0% (ITA)   As in Table B 
8542.90 - Parts 0% (ITA)   As in Table B 
8543.11 - Ion implanters for doping semiconductor materials 0% (ITA)   As in Table B 
8543.30 - Machines and apparatus fo r electroplating, electrolysis or 
electrophoresis: 0% (ITA)   As in Table B 
ex 8543.30 - Apparatus for wet etching, developing, stripping or cleaning 
semiconductor wafers and flat panel displays 0% (ITA)   As in Table B 
8543.81 - Proximity cards and tags 0% (ITA)   As in Table B 
ex 8543.89 Electrical machines with translation or dictionary functions 0% (ITA)   As in Table B 
ex 8543.90 - Parts 0% (ITA)   As in Table B 
ex 8543.90 Parts of apparatus for wet etching, developing, stripping or 
cleaning semiconductor wafers and flat panel displays 0% (ITA)   As in Table B 
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)   As in Table B  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 31Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
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)   As in Table B 
ex 8544.51 Other electric conductors, fo r a voltage not exceeding 80 V but not 
exceeding 1000 V, fitted with c onnectors, of a kind used for 
telecommunications 0% (ITA)   As in Table B 
8544.70 - Optical fibre cables 0% (ITA)   As in Table B 
Chapter 86 Railway or tramway locomotives, 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 15%    
Chapter 87, 
except the following HS 
Nos. Vehicles other than railway or tramway rolling stock, and parts and 
accessories thereof 15% 
   
8701.30 Track-laying tractors 15%    
ex 8701.90 Agricu ltural tractors 15%    
8704.10 Dumpers designed for off-highway use 5%   As in Table C 
8713 Invalid carriages, whether or not motorized or otherwise 
mechanically propelled. 5%   As in Table C 
8714.20 Parts and accessories of invalid carriages 5%   As in Table C 
      
Chapter 88 Aircraft, spacecraft, and parts thereof 5%    
Chapter 89 Ships, boats and floating structures 5%    
Chapter 90, 
except the 
following HS Nos. Optical, photographic, cinematogr aphic, measuring, checking, 
precision, medical or surgical instruments and apparatus; parts and 
accessories thereof 15% 
   
9009.11 -Electrostatic photocopying apparatus 0% (ITA)   As in Table B 
9009.21 Other photocopying apparatus incorporating an optical system 0% (ITA)   As in Table B 
9009.90 - Parts and accessories 0% (ITA)   As in Table B 
9010.41 to 
9010.49 Apparatus for the projection or drawing of circuit patters on 
sensitized semiconductor materials 0% (ITA)   As in Table B 
ex 9010.90 Parts and accessories of the apparatus of heading No. 9010.41 to 
900.49 0% (ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 32 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
ex 9011.10 Optical stereoscopic microscopes fitted with equipment 
specifically designed for the handling and transport of 
semiconductor wafers or reticles 0% (ITA)   As in Table B 
ex 9011.20 Photomicrographic microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or reticles 0% (ITA) 
  As in Table B 
ex 9011.90 Parts and accessories of optical stereoscopic microscopes fitted 
with equipment specifically de signed for the handling and 
transport of semiconductor wafers or reticles. 0% (ITA)   As in Table B 
ex 9011.90 Parts and accessories of phot omicrographic microscopes fitted with 
equipment specifically designed for the handling and transport of 
semiconductor wafers or reticles. 0% (ITA)   As in Table B 
ex 9012.10 Electron beam microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor wafers or 
reticles 0% (ITA)   As in Table B 
ex 9012.90 Parts and accessories el ectron beam microscopes fitted with 
equipment specifically designed for the handling and transport of 
semiconductor wafers or reticles 0% (ITA)   As in Table B 
ex 9017.20 Pattern generating apparatus of a kind used for production masks 
or reticles from photoresist coated substrates 0% (ITA)   As in Table B 
ex 9017.90 Parts and accessories pattern generating apparatus of a kind used 
for production masks or reticles from photoresist coated substrates 0% (ITA)   As in Table B 
ex 9017.90 Parts of such pattern generating apparatus 0% (ITA)   As in Table B 
9018 Instruments and appliances used in medical, surgical, dental or 
veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. 5% 
  As in Table C 
9019 Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol 
therapy, artificial re spiration or other th erapeutic respiration 
apparatus. 5%   As in Table C 
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. 5%   As in Table C 
9022.11 X-ray machines for medical, surgical, dental or veterinary uses 5%   As in Table C  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 33Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
9022.19 X-ray machines for other uses 5%   As in Table C 
9022.21 Alpha, beta or gamma ray mach ines for medical, su rgical, dental or 
veterinary uses 5%   As in Table C 
ex 9025.11 Clinical or veterinary thermometers 5%   As in Table C 
9026.10 - For measuring or checking the flow or level of liquids 0% (ITA)   As in Table B 
9026.20 - For measuring or checking pressure 0% (ITA)   As in Table B 
9026.80 - Other instruments or apparatus 0% (ITA)   As in Table B 
9026.90 - Parts and accessories 0% (ITA)   As in Table B 
9027.20 - Chromatographs and electrophoresis instruments 0% (ITA)   As in Table B 
9027.30 - Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR) 0% (ITA)   As in Table B 
9027.50 - Other instruments and apparatus using optical radiations (UV, 
visible, IR) 0% (ITA)   As in Table B 
9027.80 - Other instruments and apparatus 0% (ITA)   As in Table B 
ex 9027.90 Parts and accessories of produ cts of heading 9027, other than for 
gas or smoke analysis apparatus and microtomes 0% (ITA)   As in Table B 
9030.40 - Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psophometers) 0% (ITA)   As in Table B 
9030.82 - For measuring or checking semiconductor wafers or devices 0% (ITA)   As in Table B 
ex 9030.90 Parts and accessories of in struments and apparatus for measuring 
or checking semiconductor wafers or devices 0% (ITA)   As in Table B 
ex 9030.90 Parts of instruments and appliances for measuring or checking 
semiconductor wafers or devices 0% (ITA)   As in Table B 
9031.41 - For inspecting semiconductor wafers or devices or for inspecting, 
photomasks or reticles used in manufacturing semiconductor 
devices 0% (ITA)   As in Table B 
ex 9031.49 Optical instruments and appliances for measuring surface 
particulate contamination on semiconductor wafers     
ex 9031.90 Parts and accessories of op tical instruments and appliances for 
inspecting semiconductor wafers or devices or for inspecting 
masks, photomasks or reticle s used in manufacturing 
semiconductor devices 0% (ITA)   As in Table B 
ex 9031.90 Parts and accessories  of optical instruments an d appliances for 0% (ITA)   As in Table B  WT/ACC/SPEC/OMN/3/Rev.1 
Page 34 
Tariff item 
number Description of products Bound rate 
of duty Initial Negotiating 
Rights Other Duties and 
Charges Implementation 
Period 
measuring surface particulate c ontamination on semiconductor 
wafers 
Chapter 91 Clocks and watches and parts thereof 15%    
Chapter 92 Musical instruments; part s and accessories of such articles 15%    
Chapter 93 Arms and ammunitions; parts and accessories thereof 15%    
Chapter 94, 
except the 
following HS 
Nos. Furniture; bedding, mattresses, mattress supports, cushions and 
similar stuffed furnishings; lamps and lighting fittings, not 
elsewhere specified or included; illuminated signs, illuminated 
name-plats and the like; prefabricated buildings 15%    
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. 5% 
  As in Table C 
9403 Furniture and parts thereof 15%    
Chapter 95, 
except the 
following HS Nos. Toys, games and sports requisites; parts and accessories thereof 15% 
   
9501 Wheeled toys designed to be ridden by children (for example, 
tricycles, scooters, pedal cars); dolls' carriages. 15%    
9502 Dolls representing only human beings 15%    
9503 Other toys; reduced-size ('scale') models and similar recreational 
models, working or not; puzzles of all kinds. 15%    
9504 Articles for funfair, table or parlour games, including pin tables, 
billiards, special tables for casino games and automatic bowling 
alley equipment. 15%    
9505 Festive, carnival or other entertainment articles, including 
conjuring tricks and novelty jokes. 15%    
Chapter 96 Miscellaneous manufactured articles 15%    
Chapter 97 Works of art, collect ors'  pieces and antiques 15%    
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 35 
TABLE – I  
 
  
IMPLEMENTATION PERIOD FOR CERTAIN AGRICULTURAL PRODUCTS
 
 
 
  
 
Tariff Item No. Description Bound Rate of Duty 
  2000 2001 2002 2003 2004 2005 2006 
0207.12 Meat and edible offal of fowls (Gallus 
Domesticus) not cut in pieces, frozen 13.6% 12.2% 10.8% 9.4% 8.0% 6.6% 5% 
  WT/ACC/SPEC/OMN/3/Rev.1 
Page 36 
TABLE – II  
 
IMPLEMENTATION PERIOD FOR CERTAIN AGRICULTURAL PRODUCTS  
 
 
Tariff Item No. Description Bound Rate of Duty 
  2000 2001 2002 2003 2004 2005 2006 
0402.10 Milk in powder, granules, or other solid 
forms, of a fat content, by weight, not 
exceeding 1.5% 15% 15% 15% 15% 10% 10% 5% 
0402.21 Milk in powder, granules or other solid 
forms, of a fat content , by weight, 
exceeding 1.5%, not containing added 
sugar or other sweetening matter 15% 15% 15% 15% 10% 10% 5% 
0402.91 Concentrated milk or cream 15% 15% 15% 15% 10% 10% 5% 
0402.99 Other (containing added sugar or 
sweetening matter)  15% 15% 15% 15% 10% 10% 5% 
0406.30 Processed cheese, not grated or powdered 15% 15% 15% 15% 10% 10% 5% 
0603.10 Fresh cut flowers and buds 15% 15% 15% 15% 10% 10% 5% 
ex 1601.00 Sausages and similar products of meat and 
meat offal, other than of pork 15% 15% 15% 15% 10% 10% 5% 
1701.99 Refined sugar, not containing flavouring 
or colouring matter 15% 15% 15% 15% 10% 10% 5% 
1901.90 Malt extract and other food preparations 
of flour, meal, starch 15% 15% 15% 15% 10% 10% 5% 
1902.19 Uncooked pasta, not stuffed or otherwise 
powdered, other (not containing eggs) 15% 15% 15% 15% 10% 10% 5% 
1905.30 Sweet biscuits, waffles and wafers 15% 15% 15% 15% 10% 10% 5% 
2106.90 Food preparations not elsewher e specified 15% 15% 15% 15% 10% 10% 5% 
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 37 
 
TABLE - III  
   
IMPLEMENTATION PERIOD FOR CERTAIN AGRICULTURAL PRODUCTS
 
 
 
 
Tariff Item No. Description Bound Rate of Duty 
  2000 2001 2002 2003 2004 
1509.10 Olive oil, virgin 14% 13% 12% 11% 10% 
1517 Margarine 14% 13% 12% 11% 10% 
2002.10 Prepared or preserved tomatoes, whole or in pieces 14% 13% 12% 11% 10% 
2002.90 Other prepared or preserved tomatoes 14% 13% 12% 11% 10% 
 
  WT/ACC/SPEC/OMN/3/Rev.1 
Page 38 
TABLE   A  
  
IMPLEMENTATION PERIOD FOR ITEMS IN HS CHAPTERS 28-39 (Chemical Harmonization)
 
  
 
S.No. Tariff Item Numbers Description Bound Rate of Duty 
   2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 
1 HS Nos. 2901 & 2902 Chemicals 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 0% 
2 Chapter 28, except HS 
Nos. 2821, 2830, 
2833.10, 2833.20, 
2833.30, 2836.50, 2844.40 Chemicals 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5.5% 
3 HS Nos. 2903, 2904, 
2905, 2906 to 2915 Chemicals 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 5.5% 
4 Chapter 30 Pharmaceuticals 15% 15% 15 % 15% 15% 15% 15% 15% 15% 15% 5.5% 
5 Other items in Chapters 
29 to 39 with an 
asterisk(*) Chemicals 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% 6.5% 
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 39TABLE    B  
  
IMPLEMENTATION PERIOD FOR ITA ITEMS, AS IN THE ATTACHED SCHEDULE
 
 
 
 
Tariff Item Numbers Description Bound Rate of Duty 
  2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 
HS items (ITA) in 
Chapters 38 (3818), 84, 
85 & 90 ITA items 10% 10% 10% 10% 10% 5% 4% 3% 2% 1% 0% 
  WT/ACC/SPEC/OMN/3/Rev.1 
Page 40 
TABLE    C  
  
IMPLEMENTATION PERIOD FOR ZERO-FOR-ZERO SECTORS OF PAPER, MEDICAL EQUIPMENT
 
AND CONSTRUCTION EQUIPMENT  
 
 
 
S.No. Tariff Item Nos. Description Bound Rate of Duty 
   2000 2001 2002 2003 2004 2005 2006 2007 
1 HS Chapters 47, 48 & 49 Paper 15% 15% 15% 13% 11% 9% 7% 5% 
2 HS Nos. 8419.20, 8713, 8714.20, 
9018, 9019, 9022.11, 9022.19, 
9022.21, ex 9025.11, 9402 Medical equipment 15% 15% 15% 13% 11% 9% 7% 5% 
3 HS Nos. 8425, 8426, 8428, 8429, 
8430, ex 8431, 8479.10, 8704.10 Construction 
Equipment 15% 15% 15% 13% 11% 9% 7% 5% 
  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 41 
SULTANATE OF OMAN  
 
 
This Schedule is authentic only in the English language 
  
PART IV - AGRICULTURAL PRODUCTS: COMMITMENTS LIMITING SUBSIDIZATION 
(Article 3 of the Agreement on Agriculture) 
SECTION I - Domestic Support: Total AMA Commitments 
   
 
BASE TOTAL 
AMS Annual and final bound commitments levels Relevant Supporting Tables and documents references 
 
 
 
 
 
The Sultanate of Oman does not give domestic support to agriculture, other than green-box measures.  Oman commits not to give d omestic support (other than green-box 
measures) in excess of de minimis level.  WT/ACC/SPEC/OMN/3/Rev.1 
Page 42 
PART IV (continued) 
  
SECTION II: Export Subsidies: Budgetary Outlay and Quantity Reduction Commitments 
 
 
 
Description of 
products and tariff item no. 
(HS 6 digits) Base outlay 
level Calendar/other 
year applied Annual and final 
outlay commitment 
levels 1995-
2004 Base quantity Calendar/other 
year applied Annual and final 
quantity commitment levels Relevant Supporting Table and 
documents reference 
 
 
  
The Sultanate of Oman does not use export subsidies at present, and commits not to grant export subsidies to agricultural produ cts, otherwise than in conformity with the 
Agreement on Agriculture.  
  WT/ACC/SPEC/OMN/3/Rev.1
 Page 43PART IV (continued) 
  
SECTION III: Commitments Limiting the Scope of Export Subsidies 
   
 
Description of Products Nature of Commitments 
 
 
 
 The Sultanate of Oman commits not to grant export subsidies to ag riculture, otherwise than in conformity with the Agreement on Agriculture. 
 
   
__________