WORLD TRADE  
ORGANIZATION  RESTRICTED 
WT/ACC/SPEC/SAU/1/Rev.9 
18 June 2004 
 (04-2640) 
Working Party on the Accession 
of the Kingdom of Saudi Arabia Original:   English 
 
 
 
 
ACCESSION OF THE KINGDOM OF SAUDI ARABIA 
 
Communication from the Kingdom of Saudi Arabia 
 
Domestic Support and Export Subsidies in the Agricultural Sector 
 
Revision 
  The following communication is being circulated at the request of the Delegation of the 
Kingdom of Saudi Arabia.   
_______________ 
  
  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 2 DOMESTIC SUPPORT:  Saudi Arabia 
 
REPORTING PERIOD:  Calendar Years (1999-2001) 
 
Total Aggregate Measurement of Support (AMS) 
 
(From Attached Supporting Tables) 
 
Million Saudi Riyals1 
Year Total AMS 
1999 1,876.66  
2000 2,066.28  
2001 2,243.66  
Average 2,062.20 
 
Sources:   1 Saudi Arabian Monetary Agency (SAMA)  
2 Ministry of Agriculture (MOA)  
3 Ministry of Economy and Planning (MOEP) 4 Ministry of Finance (MOF)  5 Ministry of Petroleum and Mineral Resources (MPMR)  6 Saudi Arabian Agricultural Bank (SAAB)  
7 Grain Silos and Flour Mills Organization (GSFMO).  
 
                                                      
1 For the exchange rate to US dolla r see methodological note number 1.  
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 3Supporting Table DS:1  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Measures exempted from the reduction commitment – "Green Box" 
 
Measure type Name and description of measure with reference to 
criteria annex 2 of the Ag reement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data sources 
1 2 3 4 
(a) General  Services: 
  1999 
 2000 
 2001  
 Average Research: 
 
Agricultural Research Stations, Plant tissue cultures 
lab, Operation and maintenance, Regional lab, 
Agricultural Research Centres and Distance sensors centres.  
 
10.80 
9.14 
9.71 
---------- 
9.88 MOA 
 1999 
 2000 
 2001 
  Average Pest and disease control: 
 
Securance of veterinary, Vaccine production, 
Veterinary labs, Air spray pest and disease control, 
and Veterinary services. 29.23 
29.15 
28.26 
-------- 
28.88 MOA 
 1999 
 2000 
 2001  
 Average Training: 
 
Saudi Chinese Cooperation2, FAO Agreement and 
Veterinary training centres. 
 20.69 
19.21 
18.79 
------- 
19.56 MOA 
 1999 
 2000  2001 
 
 Average Extension: 
 
Agricultural Extension Expenses, Programs of 
nurseries and Extension and development of 
Honeybees. 1.91 
1.36 1.36 
-------- 
1.54 MOA 
 1999 
 2000 
 2001 
  Average Inspection Services: 
 
Operation of stations of sorting and purification of 
seeds and Establishment and equipping of veterinary quarantine. 2.97 
2.97 
5.55 
-------- 
3.83 MOA 
                                                      
2 See methodological note number 2.  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 4 Measure type Name and description of measure with reference to 
criteria annex 2 of the Ag reement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data sources 
1 2 3 4 
 1999 
 2000 
 2001 
  Average Infrastructural Services: 
 
Construction of dams, maintenance of dams, 
Irrigation and drainage systems, Prevention of moving sand and Planting and development of 
forests. 69.97 
46.66 
60.24 
--------- 
58.96 MOA 
 1999 
 2000 
 2001 
  Average General Services Total 135.57 
108.49 
123.91 
-------- 
122.66  
(b) Public stockholding for food security purposes3 
 
 1999  2000 
 2001 
  Average GSFMO, among other things, fulfils a public 
stockholding role for food security purposes by 
managing and controlling the storage and distribution of grains.  
 
 
25.15 
24.64 
24.75 
--------- 
24.85 GSFMO 
Total Green Box                                                                                                                  147.51 
(c) to  (l)                                                                                                                    NIL 
 
                                                      
3 This meets the criteria of footnote to paragraph 3 of Annex 2 of the Agreement on Agriculture.  
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 5Supporting Table DS: 2  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Measures exempted from the reduction commitment – Sp ecial and Differential Treatment – Development Programs 
 
Measure type Name and description of measure with 
reference to criteria annex 2 of the 
Agreement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data source 
1 2 3 4 
NIL 
  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 6 Supporting Table DS:3  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar  years (1999-2001) 
 
Measures exempted from the reduction comm itment- Direct Payments under Production-Li miting Programs -“Exempt Direct Payments” 
 
Measure type Name and description of measure with 
reference to criteria annex 2 of the 
Agreement on Agriculture Monetary value of 
Measure in year 
in question 
Million Saudi Riyals Data source 
1 2 3 4 
NIL 
   
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 7Supporting Table DS:4  
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Calculation of the Total Aggregate Measurement of Support 
 
Description of basic product (including 
non-product specific   AMS) Product-specific AMS 
(from supporting Tables DS:5 to DS:7 
below) 
Million Saudi Riyals Product-specific measurement of support 
(from supporting Table DS:8 below) Current Total  AMS 
(Aggregate) 
Million Saudi Riyals 
1 2 3 4 
Wheat   1999 
 2000 
 2001  
 Average  
 
1,828.09 
1,676.40 
1,690.65 
------ 
1,731.71  1,731.71 
Barley (domestic) 
  1999 
 2000 
 2001  
 Average      
 
48.57 
53.08 
65.81 
----- 
55.82  
 55.82 
Livestock feed (sheep & Goats) 
  1999 
 2000 
 2001  
 Average  
 
000.00 
336.80 
487.20 
---- 
274.56  
 274.56 
Poultry feed 
 
 1999 
 2000  2001 
 
 Average  
 
142.31 
383.91 268.26 
------ 
264.83  
De minimis
4 
                                                      
4 De minimis calculation is explained in the attached methodological note (Annex 3).  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 8 Description of basic product (including 
non-product specific   AMS) Product-specific AMS 
(from supporting Tables DS:5 to DS:7 
below) 
Million Saudi Riyals Product-specific measurement of support 
(from supporting Table DS:8 below) Current Total  AMS 
(Aggregate) 
Million Saudi Riyals 
1 2 3 4 
Poultry Equipment  
 1999 
 2000  2001 
 
 Average  
 
1.41 
0.89 1.12 
----- 
1.14  
De minimis 
Dates 
 
 1999  2000 
 2001 
  Average  
 
28.78 22.62 
14.59 
-------- 
22.00  
De minimis 
Palm trees 
 
 1999  2000 
 2001 
  Average  
 
6.57 7.53 
12.73 
----- 
8.94  
De minimis 
Dairy Production equipment and 
transportation costs 
  1999 
 2000 
 2001 
 
 Average  
 
 
1.15 
2.95 
0.26 
------- 
1.45  
De minimis 
Non- product – specific 
 
 1999 
 2000  2001 
 
 Average  
 
774.73 
2544.91 2675.75 
----------- 
1998.46                
De minimis 
Current Total AMS         2,062.20   
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 9 
Supporting Table DS:5 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Product-Specific Aggregate Measuremen ts of Support: Market Price Support 
 
Description  of 
basic products Calendar year Measure 
type (s) Applied 
administered 
price (SR/T) External 
Reference 
Price (SR/T)5 Eligible 
Production 
(Tons) Associated 
fees/levies Total Market 
price support 
Million Saudi 
Riyals Data sources 
1 2 3 4 5 6 7 8 
((4-5)*6)-7 9 
Wheat 1999 
2000 
2001  
Average Market Price 
Support 1,500 
1,500 
1,500 
---- 
1,500 482.44 
547.50 
543.75 
----- 
524.56 1,796,540.00 
1,760,000.00 
1,768,000.00 
--------- 
1,774,846.67  1,828.09 
1,676.40 
1,690.65 
------ 
1,731.71 GSFMO 
 
Barley 1999 
2000 2001 
 
Average Market Price 
Support 1,000 
1,000 1,000 
---- 
1,000 363.85 
469.20 477.66 
------ 
436.90 76,342.00 
100,000.00 126,000.00 
-------- 
100,780.67  48.57 
53.08 65.81 
----- 
55.82 GSFMO 
 
                                                      
5 World Prices CIF Jeddah  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 10 Supporting Table DS:6 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Product-Specific Aggregate Meas urements of Support:  Non-Exempt Direct Payments 
 
Description 
of basic 
product Calendar 
year Measure 
type(s) Applied 
Administered 
price External 
Reference 
Price Eligible 
Production Total price 
related direct 
payments Other non- 
Exempt 
direct 
Payment 
Million 
Saudi Riyals Associated 
fees/levies Total direct 
Payments 
Million 
Saudi Riyals Data 
Source 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Dates 1999 
2000 2001 
-------- 
Average Fixed 
amount of subsidy     28.78 
22.62 14.59 
-------- 
22.00  28.78 
22.62 14.59 
-------- 
22.00 MOA 
  
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 11Supporting Table DS:7 
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD: calendar years (1999-2001) 
 
Product-Specific Aggregate Measurements  of Support:  Other Product Specific Support and Total Pr oduct-Specific AMS 
 
Description 
of basic 
product Calendar 
Year Measure 
type(s) Other 
product 
specific 
Budgetary 
outlays Other 
product 
specific 
support 
(include 
calculation 
details) Associated 
Fees/Levies Total other 
Product 
specific 
support Million 
Saudi Riyals Market price 
Support 
(supporting 
Table DS:5) 
Million 
Saudi Riyals Non-exempt 
direct 
payments 
(supporting 
Table DS:6) 
Million 
Saudi Riyals Total AMS Data 
Sources 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Wheat 1999 
2000 
2001 
 
Average Market 
Price 
Support     1,828.09 
1,676.40 
1,690.65 
------ 
1,731.71  1,828.09 
1,676.40 
1,690.65 
------ 
1,731.71 GSFMO 
Barley 1999 
2000 2001 
 
Average Market 
Price Support     48.57 
53.08 65.81 
----- 
55.82  48.57 
53.08 65.81 
----- 
55.82 GSFMO 
Dates 1999 
2000 
2001 
 Average Fixed 
amount of 
subsidy      28.78 
22.62 
14.59 
-------- 
22.00 28.78 
22.62 
14.59 
-------- 
22.00 MOA 
Livestock Input 
Subsidy:6  
(sheep & Goats) 1999 
2000 
2001  
Average Input 
subsidy    000.00 
336.80 
487.20 
---- 
274.56   000.00 
336.80 
487.20 
---- 
274.56 Annex 2
7 
                                                      
6 For calculation, see methodological note (Annex 2). 
7 For calculation, see methodological note (Annex 2).  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 12 
Description 
of basic 
product Calendar 
Year Measure 
type(s) Other 
product 
specific 
Budgetary 
outlays Other 
product 
specific 
support 
(include 
calculation 
details) Associated 
Fees/Levies Total other 
Product 
specific 
support 
Million 
Saudi Riyals Market price 
Support 
(supporting 
Table DS:5) 
Million 
Saudi Riyals Non-exempt 
direct 
payments 
(supporting 
Table DS:6) 
Million 
Saudi Riyals Total AMS Data 
Sources 
1 2 3 4 5 6 7 
((4-5)*6) 8 9 10 
(7+8-9) 11 
Poultry Feed 
(imported corn and 
soybean)8 1999 
2000 
2001 
 
Average Fixed 
amount of 
input 
subsidy   
  142.31 
383.91 
268.26 
------ 
264.83   142.31 
383.91 
268.26 
------ 
264.83 MOF 
Poultry Equipment 1999 
2000 
2001 
 Average Fixed 
amount of 
subsidy
9    1.41 
0.89 
1.12 
----- 
1.14   1.41 
0.89 
1.12 
----- 
1.14 SAAB 
Dairy Production 
equipment and 
transportation costs 1999 
2000 
2001  
Average Fixed 
amount of 
input subsidy    1.15 
2.95 
0.26 
------- 
1.45   1.15 
2.95 
0.26 
------- 
1.45 SAAB 
Palm trees 1999 
2000 2001 
 
Average Target 
subsidy
10    6.57 
7.53 
12.73 
----- 
8.94   6.57 
7.53 
12.73 
----- 
8.94 MOA 
 
                                                      
8 See methodological note number 7. 
9 See methodological note number 8. 
10 To encourage producers to use drip irrigation for water conservation.  
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 13Supporting Table DS:8  
 
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD: calendar years (1999-2001) 
 
Product-Specific Equivalent Measurements of Support  
 
Million Saudi Riyals  
Description 
of basic 
products Calendar 
year Measure 
type(s) Applied 
administered 
price Production 
eligible to 
receive the 
applied 
administered 
price market 
price 
support 
budgetary 
outlays Equivalent 
measurement 
of support 
(include 
calculation 
details) Non- 
Exempt 
Direct 
Payments Other 
Product- 
Specific 
Support Associated 
Fees/levies Total 
Monetary 
Value of 
Equivalent 
Commitment Data 
sources 
1 2 3 4 5 6 7 8 9 10 11 
(7+8+9-10) 12 
NIL 
  
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 14 Supporting Table DS:9 
  
DOMESTIC SUPPORT:  Saudi Arabia  
REPORTING PERIOD:  Calendar years (1999-2001) 
 
Non-Product-Specific Aggregat e Measurements of Support 
 
Measure Type(s) Calendar/marketing 
year beginning Non-Product specific 
support (include 
calculation details) Other non-product- 
specific support 
(include calculation 
details) Associated 
fees/levies Total non-product-
specific support 
Million Saudi Riyals Data Sources 
1 2 3 4 5 6 7 
(a) General 
Agricultural Subsidies
11 1999 
2000 2001    194.80 
225.12 248.50 SAAB 
(b) Fuel12 1999 
2000 
2001    000.00 
1,742.90 
1,861.42 MPMR 
(c) Opportunity cost 
for  interest free 
agricultural   
Loans13 1999 
2000 
2001    58.08 
76.25 
58.75 SAAB 
(d) Bad Debts for 
Agricultural 
Loans14 1999 
2000 
2001    521.85 
500.64 
507.08 SAAB 
Total non-product-
specific 
 1999 
2000 
2001 
 Average    774.73 
2544.91 
2675.75 
--------- 
1998.46  
 
                                                      
11 Agricultural Subsidies which are paid through SAAB and the MOA. 
12 For calculation, see methodological note number 11.  
13 For calculation, see methodological note (Annex 1). 
14 For calculation, see methodological note number 12.  
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 15Supporting Table ES: 1 
  
EXPORT SUBSIDIES:  Saudi Arabia 
REPORTING PERIOD: calendar years (1999-2001) 
 
Export Subsidies: Outlay and quantity 
  
Description 
of products Direct export 
Subsidies Sales of stocks  
 Producer 
financed 
subsidies Cost reduction 
measures Internal 
transport 
subsidies Total product 
specific export 
subsidies Quantity of 
subsidized 
export 
(Tons) Data source 
1 2 3 4 5 6 7 8 9 
NIL 
 
 
 
 WT/ACC/SPEC/SAU/1/Rev.9 
Page 16  
 
 Methodological Note 
The Basis of Calculation of Agricultural Domestic Support 
This is an explanatory note to be read in conj unction with the Saudi notification of its domestic 
support and export subsidy for the 
Agricultural sector as outlined in document (WT/ACC/4). 
The figures are expressed in Saudi Riyals, where the exchange rate has been fixed at US$ 1 = 
SAR 3.75 since 1986. 
Saudi Chinese Cooperation: In the context of these programs, specialists from China are contracted 
with in order to work in the Ministry of Agricu lture. Similarly, Saudis are sent to these countries to 
gain experience. In addition, laboratory e quipment is provided to support these programs. 
In determining eligible production for wheat and barley, it excludes 5 per cent impurities and 
5 per cent Zakat from total production.  The ratio of  5 per cent impurities represents a general average 
based on samples analysis drawn randomly from wheat  and barley received by GSFMO. The ratio of 
5 per cent Zakat is determined according to Islamic Rules (this percentage of Zakat is limited only on 
farming and differs from the normal Zakat on a ll kinds of money which is 2.5 per cent). 
The applied administered price of wheat has been  fixed at SAR 1,500/ton (or US$ 400) since 1995. 
During the same period, the administered price of  barley has been fixed at SAR 1,000/ton (or 
US$ 266.67). 
External reference prices of wheat are expressed as  CIF Jeddah. These reference prices are determined 
as a sum of (Export price of US Hard Winter Ordinary Protein, FOB US Gulf Ports) + Ocean Freight to Egypt (Alexandria) + US$ 3/ton as estimated frei ght from Alexandria to Jeddah. (Source:  Food 
Outlook of the Food and Agriculture Organization of the UN, No. 5, December 2002). 
The external reference price for barley is calcula ted as the annual average of effective import prices 
for barley imported by GSFMO during the period 1999-2001. 
The subsidy for poultry feed during the period 1999-2001  is a fixed amount of SR 160 per ton paid by 
the Ministry of Finance on corn and soybean cake used by poultry producers. The main source for 
these two items is imports because there is no local production.  
Agricultural subsidies which are included in Suppor ting Table DS:9 are provided to all agricultural 
projects:  wheat, barley, poultry, dairy, sheep, gr eenhouse, vegetables and fruits, etc.  These subsidies 
can be disclosed as follows: 50 per cent of the price fi xed by the Ministry of Agriculture for irrigation 
engines and pumps; 45 per cent of the price fixed by the Ministry of Agriculture for farm machinery; 
and 30 per cent of the cost of poultry and dairy farms equipments.  
The support for palm trees is equal to SAR 50 per each palm tree subject to a minimum of 30 trees at 
certain planting conditions to encourage farmers to use drip irrigation.  
The opportunity cost for agricultural loans represents  the amount of total loans granted by the Saudi 
Arabian Agricultural Bank (SAAB) multiplied by th e average commercial interest rates because 
SAAB does not charge interest on the granted loans (Annex 1).  
The data for fuel are calculated on the basis of the estimated quantity of fuel used in the agricultural 
sector times the difference between the world fuel price and the domestic whole sales fuel price.   WT/ACC/SPEC/SAU/1/Rev.9 
 Page 17 
 
 
 Bad Debts for Agricultural Loans represent due bala nces carried forward for several financial years 
divided by ten.  These amounts are based on ten years average because medium - term loans are 
extended for a period of ten years.  
Calculation of livestock feed (Sheep & Goats)  subsidy (Annex 2):  the amount of subsidy per ton on 
domestic and imported barley is the difference betwee n the reference price and the price paid by the 
domestic livestock producers. The calcula tion of this subsidy is as following: 
(i)  For domestic barley:  DFBS   = (E - P) * D, where: 
 DFBS:  Domestic feed barley subsidy; 
 E:  External reference price (= Price procured by the government); 
 P:  Price paid by livestock producers for barley; and 
 D: Eligible production which equal to total production - (5 per cent impurities + 
5 per cent Zakat). 
(ii)  For imported barley: IFBS   = (E - P) * I, where: 
 IFBS: Imported feed barley subsidy; 
 P: Price paid by livestock producers for barley; 
 E: External reference price (= world price C.I.F Jeddah); and 
 I: Quantity of Imported barley. 
The total amount of livestock feed (Sheep & Goats)  subsidy is therefore equal to the sum (DFBS + 
IFBS). WT/ACC/SPEC/SAU/1/Rev.9 
Page 18  
 
 ANNEX 1 
The Opportunity Cost For the Interest Free Total Loans Granted 
by the Saudi Arabian Agricultural Bank  
Reporting period:  Calendar years (1999-2001) 
Year Amount of Total loans 
Million Saudi Riyals Average Interest Rate % Opportunity cost Million 
Saudi Riyals 
1999 903.01 6.432 58.08 
2000 1,112.22 6.856 76.25 
2001 1,444.93 4.066 58.75 
Average 1,153.39  64.36 
     
Sources:  1 – Saudi Arabian Agricultural Bank (SAAB). 
    2 – Saudi Arabian Monetary Agency (SAMA).   
  WT/ACC/SPEC/SAU/1/Rev.9
 Page 19ANNEX 2 
Calculation of livestock feed subsidy 
Reporting period:  Calendar years (1999-2001) 
Description  of 
Basic products Calendar 
year Measure 
Type (s) Reference price 
(SAR/T) Price paid by 
livestock 
producers 
(SAR/T) Quantity 
(Ton) Associated 
fees/levies Total support15 
Million Saudi 
Riyals Data sources 
1 2 3 5 4 6 7 8 9 
Livestock  
(Sheep & Goats)  : 
Input subsidy 
Imported barley 
Domestic barley Total  
 
1999 
1999 
1999   
 
363.85 
1000.00  
 
400 
400 
  
 
5,800,000 
76,342   
 
 
 
000.00
1 GSFMO 
Imported barley 
Domestic barley 
Total 2000 
2000 
2000  469.20 
1000.00 400 
400 
 4,000,000 
100,000   
 
336.80 GSFMO 
Imported barley 
Domestic barley 
Total 2001 
2001 
2001  477.66 
1000.00 400 
400 
 5,300,000 
126,000   
 
487.20 GSFMO 
       Average       274.67   
 
                                                      
15 Negative value of support is equated to zero. WT/ACC/SPEC/SAU/1/Rev.9 
Page 20  
 
 ANNEX 3 
Calculation of de minimis for some product 
Reporting period: Calendar Years (1999-2001) 
Product Name Product yearly 
Value 
Million Saudi 
Riyals Product Value 
(1999-2001) 
Average Million 
Saudi Riyals Product Support 
(1999-2001) 
Average Million 
Saudi Riyals AMS % Comments 
Wheat 
 1999 
 2000 
 2001  
3,086.21 
2,680.50 
3,123.00 2,963.24 1731.71 58.44  
Barley 
 1999 
 2000 
 2001  
193.00 
119.00 
230.00 180.67 55.82 30.90  
Livestock Feed 
(Sheep & Goats) 
 1999  2000 
 2001  
949.46 
2,156.47 2,189.10 1,765.01 274.56 15.56  
 
Poultry Feed 
 1999  2000 
 2001  
3,620.56 4,096.62 
4,282.60 3,999.93 264.83 6.6 De minimis 
Dates 
 1999  2000 
 2001  
4,672.16 4,820.25 
5,136.14 4,876.18 22.00 0.5 De minimis 
Palm Trees 
 1999  2000 
 2001  
4,672.16 4,820.25 
5,136.14 4,876.18 8.94 0.18 De minimis 
Poultry Equipment 
 1999  2000 
 2001  
3,620.56 4,096.62 
4,282.60 3,999.93 1.14 0.03 De minimis 
Dairy Production 
equipment and 
transportation costs 
 1999  2000 
 2001   
  
 
3,653.35 
4,051.05 
4,160.22 3,954.87 1.45 0.04 De minimis 
Non-Product Specific 
 1999  2000 
 2001  
774.73 
2544.91 
2675.75 35,041.33 1998.46 5.70 De minimis 
 
__________