WT/REG427/1  
5 December 2022  
(22-8745) Page: 1/33 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE EASTERN AND SOUTHERN AFRICA STATES 
AND THE UNITED KINGDOM,  GOODS  
Report by the Secretariat  
This report, prepared for the consideration of the Economic Partnership Agreement 
between the Eastern and Southern Africa States and the United Kingdom  has been 
drawn up by the WTO Secretariat on its own responsibility and in full consultation with 
the Par ties. The factual presentation reproduces as closely as possible the terminology 
used in the Agreement and in the comments provided and does not imply official 
endorsement or acceptance by the Secretariat of such terminology. The report has been 
drawn up i n accordance with the rules and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trade Agreements (WT/L/671) and thus does not 
imply any value judgement by the Secretariat regarding the contents of the Agreement.  
Any technical  questions arising from this report may be addressed to Rohini Acharya 
(tel: +41 22 739 5874). Any statistical questions arising from this report may be 
addressed to  Rowena Cabos (tel: +41 22 739 5185)  and Pamela Bayona (tel: +41 22 
739 5529) . 
 
 
  WT/REG427/1  
 
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  Table o f Contents  
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  8 
3.1.1    General provisions  ................................ ................................ ................................ .... 8 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  8 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 11 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....15 
3.2   Rules of origin  ................................ ................................ ................................ ............ 15 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 16 
3.4   Regulatory provisions of the Agreement  ................................ ................................ ........ 17 
3.4.1    Standards  ................................ ................................ ................................ ............... 17 
3.4.1.1   Sanitary and phytosanitary measures  ................................ ................................ ......17 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 17 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 17 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .17 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 17 
3.4.2.3    Other safeguards  ................................ ................................ ................................ ..18 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .18 
3.4.4    Subsidies and state -aid ................................ ................................ ............................ 18 
3.4.5    Customs -related procedur es................................ ................................ ...................... 18 
3.5   Other regulations  ................................ ................................ ................................ .......18 
3.5.1    Built in agenda  ................................ ................................ ................................ ........ 18 
3.6   Sector -Specific Provisions of the Agreement  ................................ ................................ ..19 
3.6.1    Fisheries  ................................ ................................ ................................ ................. 19 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  19 
4.1   Transparency  ................................ ................................ ................................ ............. 19 
4.2   Current payments and capital movements  ................................ ................................ .....20 
4.3   Exceptions  ................................ ................................ ................................ ................. 20 
4.3.1    General Exceptions  ................................ ................................ ................................ ..20 
4.3.2    Security Exceptions  ................................ ................................ ................................ ..20 
4.3.3    Taxation  ................................ ................................ ................................ ................. 20 
4.4   Accession and withdrawal  ................................ ................................ ............................ 20 
4.5   Institutional framework  ................................ ................................ ............................... 20 
4.6   Dispute settlement  ................................ ................................ ................................ .....21 
4.7   Relationship with other agreements concluded by the parties  ................................ ........... 21 
4.8   Government procurement  ................................ ................................ ............................ 23 
4.9   Intellectual property rights  ................................ ................................ .......................... 24 WT/REG427/1  
 
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  4.10   Competition  ................................ ................................ ................................ ............. 24 
4.11   Environment  ................................ ................................ ................................ ............ 24 
4.12   Labour  ................................ ................................ ................................ .................... 24 
4.13   Electronic commerce  ................................ ................................ ................................ .24 
4.14   Small and medium -sized enterprises  ................................ ................................ ........... 25 
4.15   Other  ................................ ................................ ................................ ...................... 25 
4.15.1    Economic Development Cooperation  ................................ ................................ ......... 25 
ANNEX 1  ................................ ................................ ................................ ........................  26 
 
  WT/REG427/1  
 
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Key Facts  
 
Parties to the Agreement:  United Kingdom, Seychelles, 
Mauritius , Zimbabwe1 
 
Date of Signature:    31 January 2019  
 
Date of Entry into Force:  01 January 2021  
 
Date of Notification:   31 December 2020  
 
Full implementation:   2022   
 
 
The Factual Presentation describes the Agreement establishing an Economic Partnership Agreement 
between the Eastern and Southern African States (ESA States) and the United Kingdom (UK) 
(hereinafter referred to as "the Agreement"). As the Agreement is based on the Interim Agreement 
establishing a framework for an Economi c Partnership Agreement between the ESA States, and the 
European Community and its Member States (EU -ESA EPA), the factual presentation also refers to 
the EU -ESA EPA .2 
 
1  TRADE ENVIRONMENT3 
1.1.  The Economic Partnership Agreement (hereinafter "the Agreement") b etween the United 
Kingdom and the Eastern and Southern African (ESA) States is one of 37 RTAs notified by the UK to 
the WTO since leaving the European Union. Among the ESA States for whom the Agreement is in 
force, it is one of eight RTAs notified by Mauri tius, one of 4 RTAs notified by the Seychelles and one 
of six  for Zimbabwe.  
1.2.  The United Kingdom is the world's 1 2th largest merchandise exporter and 5th largest importer 
with exports valued at USD 404 billion  and imports at USD 633 billion in 2020. Among the ESA 
States the largest trader is Zimbabwe, ranked 112nd in the world in terms of global exports and 1 26th 
in imports, followed by Mauritius, ranked 1 40th in world exports and 1 31st in imports, while the 
Seychelles was the world's 1 64th and 1 68th exporter and importer respectively. Trade with the United 
Kingdom is important for the economies of the ESA States. In 2020 the United Kingdom was in the 
top five export market destinations for two of the three ESA States (Seychelles, 9.0% of its exports, 
and Mauritius, 10.0%). For Zimbabwe, the UK is its 24th largest export market, at 0.02% of its 
exports.  The UK was the tenth largest source of merchandise impo rts for the Seychelles (2.9% of 
its imports), and twelfth largest for Mauritius (2.0%).4 On the other hand, ESA as a whole comprised 
0.04% of total exports for the UK in 2020. Mauritius is its 8 2nd largest merchandise export market, 
followed by Zimbabwe ( 88) and Seychelles (11 3). Meanwhile, Mauritius is its 6 8th largest source of 
imports, followed by Seychelles at 7 5th and Zimbabwe at 11 8th.5  
1.3.  Chart 1.1 shows the bilateral and global merchandise trade of the Parties between 2018 and 
2020.  Both the UK and the ESA States together have maintained a trade deficit in global trade during 
this period. In bilateral trade, the data reported by the Parties show discrepancies with the UK 
 
1 Article 58 of the Agreement also refers to the Comoros, Madagascar and Zambia. It was signed by 
Madagascar on 4 November 2021 and by the Comoros on 11 April 2022. The Agreement is not in force for 
these parties . The notification of the UK ESA Agreement only refers to the Seychelles, Mauritius and Zimbabwe 
among the ESA Parties . 
2 The EU-ESA EPA is not ified to the WTO under document series WT/REG307.  
3 Unless otherwise indicated, shares and ranks in the section are based on WTO Trade Profiles, April 
2022, using data for 2020.  
4 Ranks and shares in bilateral trade for ESA states are bas ed on UN Comtrade (2020).  
5 Ranks and shares in bilateral trade for the United Kingdom are based on data from the UK authorities 
(including EU27, Other Non -EU and Other EU categories) (2021).  WT/REG427/1  
 
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  showing a small deficit with the ESA States while data reported by the ESA States suggest a small 
deficit in 2018 followed by a surplus in 201 9-20. 
Chart 1.1 Bilateral and global merchandise trade between Eastern and Southern African 
States (ESA) and the United Kingdom 2018 -20 
 
Source:  UK and Mauritian authorities; UNSD, Comtrade database.  
1.4.  Chart 1.2 shows average merchandise trade between the Parties as well as their global trade 
during 2018 -20 by broad HS Section. Of the ESA's largest global export categories of prepared foods, 
precious stones and minerals, which together accounted for 60% of its global exports, the UK mainly 
imports prepared foods and precious stones (accounting for 72% of UK imports from the ESA States) , 
in addition to textiles at 18% of imports from the ESA St ates. Of the UK's largest global export 
categories of machinery, vehicles and chemicals (together accounting for 50% of global exports), 
vehicles and machinery, along with minerals (19% of imports from the UK),  are the largest imports 
by the ESA from the U K (accounting together for 44% of imports from the UK).  
WT/REG427/1  
 
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  Chart 1.2 Merchandise Trade Between Eastern and Southern African States (ESA) and 
the United Kingdom, 2018 -20 
 
Source:  UK authorities; UNSD, Comtrade database.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement applies to the United Kingdom and the territories for whose international 
relations the UK is responsible to which the Interim Agreement establishing a framewo rk for an 
Economic Partnership Agreement between the ESA States and the European Union, applied to the 
extent and under the conditions that it applied, and to the territories of Signatory ESA States 
(currently the Comoros, Madagascar, Mauritius, the Seyche lles, and Zimbabwe , but potentially also 
Zambia in the future ) (Article  60). 
2.2.  Any amendments to the Agreement shall be adopted by the EPA Committee and enter into 
force when ratified. The EPA Committee shall adopt any transitional measures required in respe ct of 
the amended provisions before they enter into force  (Article 64) . 
2.3.  The Agreement has VI Chapters, several annexes and one protocol which form an integral part 
of the Agreement (Box 2.1).  There are also three Joint Declarations  concerning a trilateral approach 
to rules of origin and the treatment of goods originating in the Principality of Andorra and the 
Republic of San Marino . 
55
181700
10UK's imports from ESA (%)
5
8
9
5
12
5211222UK's Global Imports (%)
6
6
5
22
11
006151119ESA's Global Imports (%)0
8
19
8
00 133121ESA's imports from UK (%)9
14
10
5
211527UK's Global Exports (%)
Total: USD 299 million Total: USD 667 billion
Total: USD 12 billionTotal: USD 453 billion
Total:  USD 7 billion Total: USD 319 million25
14
0 102113512 ESA's Global Exports (%)
Prepared foodsVegetablesLive animals
TextilesChemicalsMinerals
MachineryBase metalsPrecious stones
OtherVehiclesWT/REG427/1  
 
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  Box 2.1: Structure of the Agreement  
Chapters  Title 
Preamble   
Chapter I  General Provisions  
Chapter II  Trade Regime for Goods  
- Title I  General Provisions  
- Title II  Free movement of goods  
- Title III  Non-tariff measures  
- Title IV  Trade defence measures  
- Title V  Administrative provisions  
Chapter III  Fisheries  
- Title I  General provisions  
- Title II  Marine fisheries  
- Title III  Inland fisheries and aquaculture development  
Chapter IV  Economic and development cooperation  
- Title I  General provisions  
- Title II  Private sector development  
- Title III  Infrastructure  
- Title IV  Natural resources and environment  
Chapter V  Areas for future negotiations  
Chapter VI  Dispute avoidance, settlement, institutional, general and final provisions  
- Title I  Dispute avoidance and settlement  
- Title II  General exceptions  
- Title III  Institutional, general and final provisions  
Annexes   
I Customs duties on products originating in ESA States  
II List of ESA States taking commitments under Chapter II and customs duties on products 
originating in the UK into the Signatory ESA States  
III ESA States exc eptions on duties, taxes on exports, national treatment on internal taxation 
and regulation  
IV Development matrix  
V Joint Statement of the Parties on the Objectives and Essential and Fundamental Elements 
of this Agreement  
Protocols   
I Concerning the definition of the concept of 'originating products' and methods of 
administrative cooperation  
2 Mutual Administrative Assistance in Customs Matters  
Joint Declaration concerning a trilateral approach to the Rules of Origin  
Joint Declaration concerning the Principality of Andorra  
Joint Declaration concerning the Republic of San Marino  
Final Act   WT/REG427/1  
 
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  3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Chapter II deals with trade in goods.  Its objectives , which are largely the same as those of the 
EU-ESA EPA , include : the provision of full duty free and quota free market access for the ESA States 
on a secure, long term and predictable basis; the promotion of trade between the  Parties and 
acceleration of export led growth to enable the integration of the ESA countries into the global 
economy; the progressive and gradual liberalization of the goods market in the ESA under the 
modalities of the Agreement; and the preservation and  improvement of market access to ensure 
that the ESA States are better off (Article 4). The Chapter applies to the Signatory ESA States  which 
are the same as those in the EU -ESA EPA , although the Agreement is currently in force only for the 
Seychelles, Mau ritius and Zimbabwe  among these States  (Article 5) . As in the EU -ESA EPA, ESA 
States not listed in Annex II wishing to join the Agreement may indicate their intention to do so to 
the EPA Committee which is competent to amend Annex II  and add any transition al measures 
necessary to facilitate their joining the Agreement . 
3.2.  The UK will eliminate customs duties on all products originating in the ESA States falling under 
Chapters 1 -97 of the Harmonized System (HS) except those under Chapter 93 for which MFN duties  
will continue to apply (Article 10 and Annex I).6 The ESA States will reduce and eliminate customs 
duties on imports from the UK according to the Schedules in Annex II. The Parties may review the 
schedules in Annex II with a view to harmonizing them taki ng into account the regional integration 
process. In addition, any new schedule on reduction or elimination of tariffs for imports from the UK 
submitted after the ratification of the Agreement may be annexed to Annex II by decision of the EPA 
Committee (Ar ticle 11). Subject to this provision, the Parties agree not to increase their applied 
customs duties on products imported from each other (Article 13).  Article 15 contains an MFN clause 
which is the same as that in the EU -ESA EPA (see paragraph 3.4 in WTO document WT/REG307/1).  
3.3.  Provisions requiring limits on f ees and other charges to the approximate cost of services 
rendered are the same as those in the EU -ESA EPA (Article 9).7 
3.4.  As in the EU -ESA EPA Article 16 requires the elimination, upon entry into force of the 
Agreement, of  all prohibitions a nd restrictions on imports (and exports) between the Parties, other 
than provided by Annexes I and II of the Agreement and customs duties, taxes, fees and other 
charges permitted by Article 6, whether through qu otas, import (or export) licenses or other 
measures. No new such measures shall be imposed.  National treatment provisions on  internal 
taxation and regulations  (Article 17)  are also the same .8  
3.5.  Under the built -in agenda the Parties agree to pursue negotiat ions in the future in accordance 
with Article 3 (principles) on outstanding trade and market access issues (Article 52).  The Parties 
indicate that they are yet to agree on a roadmap and priority sectors.   
3.1.2   Liberalization of trade and tariff lines  
3.6.  The ESA St ates will gradually reduce and eliminate tariffs in accordance with the Schedule in 
Annex II. A transition period of up to 2022 is provided.  The UK agrees to eliminate all customs duties 
on imports from the ESA States for Chapters 1 -97 except for products in Chapter 93 for which 
current applied MFN rates will continue to apply (Annex I). The tariff liberalization commitments 
under the Agreement are unchanged from those in the EU -ESA States EPA.  
 
6 Customs duties are defined in Article 6 as any duty or charge of any kind imposed on or in connection 
with the importation of goods, including any form of surtax or surcharge in connection with the import but 
excluding charges equivalent with internal taxes levied on both imported and locally produced goods consisten t 
with the provisions of Article 17; anti -dumping or countervailing duties applied in accordance with the 
provisions of Article 18 and safeguard measures under Article 20; and fees or other charges levied in 
accordance with Article 9.  
7 See paragraph 3.3 i n WTO document WT/REG307/1.  
8 See paragraph 3.5 in WTO document WT/REG307/1.  WT/REG427/1  
 
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  3.7.  Tables 3.1 -3.3 show tariff elimination commitments by the ESA States for imports from the 
UK. In 2021 around 93.5% (6,099 lines) of Mauritius' applied MFN tariff was duty -free under which 
90.4% of imports from the UK entered on average during 2018 -20 (Table 3.1).9 Under the 
Agreement a further 60 and 2 03 lines w ere liberalized, respectively in 2021 and 2022. Following full 
implementation 1 61 tariff lines, corresponding to 2. 5% of the tariff and under which around 5% of 
imports from the UK entered, remain dutiable  under the Agreement .10  
Table 3.1 Mauritius:  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total 
lines in 
Mauritius' 
tariff 
schedule  Value of Mauritius' 
imports from U K 
USD millio n 
2018-2020 % of Mauritius' total 
imports from  
UK 
2018-2020 
MFN duty free (20 21) 6,099  93.5 95.6 90.4 
2021 60 0.9 0.1 0.1 
2022 203 3.1 4.7 4.4 
Remain dutiable  161 2.5 5.3 5.0 
Total  6,523 100.0  105.7  100.0  
Note:  Based on the HS 2017 nomenclature.   
Source:  WTO estimates based on data submission from the Mauritius authorities and the WTO -IDB. 
 
3.8.  In 2021 around 88.8% (5,208 lines) of the Seychelles' applied MFN tariff was duty -free under 
which 93.9% of imports from the UK entered on average during 2018 -20 (Table 3.2).11 Under the 
Agreement a further 256 and 190 lines were liberalized, respectively in 2021 and 2022. Following 
full implementation 211 tariff lines, corresponding to 3.6% of the tariff and under which around 
4.7% of import s from the UK entered, remain dutiable  following implementation .12 
Table 3.2 Seychelles: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total 
lines in 
Seychelles' 
tariff 
schedule  Value of Seychelles' 
imports from UK  
USD million  
2018 -2020  % of Seychelles' total 
imports from  
UK 
2018 -2020  
MFN duty free (2021)  5,208  88.8 49.6 93.9 
2021 256 4.4 0.2 0.4 
2022 190 3.2 0.5 1.0 
Remain dutiable  211 3.6 2.5 4.7 
Total  5,865  100.0  52.8 100.0  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities and the WTO -IDB. 
 
9 In 2021 Mauritius' applied MFN tariff consisted of 6,524 lines at the 8 -digit level (HS 2017). All of the 
tariff was subject to ad valorem rates of duty.  
10 Under the Agreement with the EU once fully implemented, Mauritius will maintain tariffs on 110 tariff 
lines (1.8% of the tariff), corresponding to 2.2% of its imports from the EU during 2009 -11 (WTO document 
WT/REG307/1).  
11 In 2021 the Seychelles' applied  MFN tariff consisted of 5,865 lines at the 8 -digit level (HS 2017). 
Around 97.7% of the tariff was subject to ad valorem rates of duty. Of the remaining lines 13 0 were subject to 
specific rates of duty while 5 lines had compound rates.  
12 Under the Agreeme nt with the EU  at the end of implementation, Seychelles will maintain tariffs on 
257 lines (4.63%) of the tariff, corresponding to 3.2% of its imports in 2010 -2012 from the EU (WTO 
document WT/REG307/1).  WT/REG427/1  
 
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  3.9.  In 2021 around 10. 7% (685 lines) of Zimbabwe's applied MFN tariff was duty -free under which 
24.1% of imports from the UK entered on average during 2018 -20 (Table 3.3).13 Under the 
Agreement a further 1,442  and 3,400  lines were liberalized, respectively in 2021 and 2022.14 
Following full implementation 8 78 tariff lines, corresponding to 13.7% of the tariff and under which 
around 25.7% of imports from the UK entered, remain dutiable following implementation.15 
Table 3.3 Zimbabwe:  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total 
lines in 
Zimbabwe's 
tariff 
schedule  Value of Zimbabwe's 
imports from UK  
USD million  
2018 -2020  % of Zimbabwe's total 
imports from  
UK 
2018 -2020  
MFN duty free (2021)  685* 10.7 32.4 24.1 
2021 1,442  22.5 15.0 11.2 
2022 3,400  53.1 52.6 39.0 
Remain dutiable  878 13.7 34.6 25.7 
Total  6,405  100.0  134.7  100.0  
* There are 26 products which are excluded from liberalization but  are included in the count since the 
MFN tariff is already duty -free. 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe authorities.  
 
3.10.   Table 3.4 shows tariff liberalization by the UK for imports from the ESA States. In 2021 around 
47% ( 4,462 lines) of the UK's applied MFN tariff was duty -free. While only  3.6% and 2.9% of imports 
entered under these tariff lines respectively from Mauritius  and the Seychelles during 2018 -20, the 
share was 84.6% for imports from Zimbabwe (Table 3.3).16 Under the Agreement a further 5,017 
lines were liberalized in 2021. Following full implementation 15 tariff lines, corresponding to 0.2% 
of the tariff and under which no imports from the ESA States entered , remain dutiable following 
implementation.17 
Table 3.4 United Kingdom:  
Tariff elimination commitments u nder the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total lines 
in UK's tariff 
schedule  
Value of UK 
imports  
% 
Value of UK  
imports  
% 
Value of UK 
imports  
% 
Mauritius  Seychelles  Zimbabwe  
USD millions (2018 -2020)  
MFN duty free (2021)  4,462  47.0 5.5 3.6 2.3 2.9 53.3 84.6 
2021 5,017 52.8 149.1  96.4 78.1 97.1 9.7 15.4 
Remain dutiable  15 0.2 0.0 0.0 0.0 0.0 0.0 0.0 
Total  9,494  100.0 154.7  100.0 80.5 100 63.0 100.0 
 
13 In 2021 Zimbabwe's applied MFN tariff consisted of  6,389 lines at the 8 -digit level (HS 2017). Around 
90.9% of the tariff was subject to ad valorem rates of duty. Of the remaining lines 64 were subject to specific 
rates of duty, 445 had compound rates while 71 lines had mixed rates of duty.  
14 There are 90 4 tariff lines from the lines excluded from liberalization of which 26 face zero MFN duties: 
0405.90.00, 1006.10.10, 1006.20.10, 1006.30.10, 1102.20.10, 2708.20.00, 3901.30.00, 4014.90.90, 
5112.90.00, 5201.00.11, 5202.91.00, 7116.20.00, 8421.11.00, 8501.32 .00, 8501.33.00, 8501.34.00, 
8501.40.10, 8501.40.90, 8501.51.00, 8501.52.10, 8526.92.90, 8527.13.10, 8608.00.00, 8609.00.10, 
8701.93.00, 9021.21.00 . 
15 Under the Agreement with the EU  once fully implemented, Zimbabwe will maintain duties on 14.2% 
of its tar iffs (868 lines) for imports from the EU; these correspond to 16.2% of its imports from the EU in 
2014-16 (WTO document WT/REG307/1).  
16 In 2021 the UK 's applied MFN tariff consisted of 9,494  lines at the 8 -digit level (HS 2017). Around 
90.7% of the tariff was subject to ad valorem rates of duty. Of the remaining lines 647 were subject to specific 
rates of duty, 230 had compound rates , and 4 had mixed rates . 
17 Under the Agreement with the EU, 18 lines remain subject to duty, all found in Chapter 93.  While th e 
UK's commitments are the same as those of the EU, the difference is due to the different HS nomenclatures 
used in the two factual presentations.  WT/REG427/1  
 
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  Note:  Based on the HS 2017 nomenclature.  
 Imports coverage is from HS chapters 1 -97. 
 The imports values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).  
Source:  WTO estimate s based on data submission from the UK authorities and the WTO -IDB. 
 
3.1.3   Liberalization schedule  
3.11.   Tables 3.5 -3.7 show tariff liberalization by the ESA States according to broad HS Section  while 
Charts 3.1 -3.3 show lines remaining subject to duty once the Agreem ent is fully implemented . 
Following liberalization by Mauritius in 2021 and 2022 tariffs will remain in place in HS Sections I I-
IV, VI -VIII, X-XI, XIII, XV , XVII  and X X. Chart 3.1 shows the average of dutiable rates remaining 
once the Agreement is implemen ted, by HS Chapter. The tariffs remaining in place once the 
Agreement is fully implemented are not reduced  except for HS Chapter 70 (glass and glassware)  
where the average preferential rate is 13.8% while the average MFN rate is 15%.  The rest of the HS 
chapters for which the average applied rate for imports from the UK is the same as the average 
applied MFN rate  and range  from 6.3% in HS Chapter 87 (vehicles other than railway or tramway 
rolling stock) to 100% in Chapter 17 (sugars) .  
Table 3.5 Mauritius: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average  
% Number  of 
lines  Duty -free lines 
under the  
MFN 2 021 Number of duty -
free lines under 
the Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021 2022  
I 0.0 382 382     
II 0.7 328 309 16  3 25.0 
III 2.5 51 39 3 4 5 12.0 
IV 6.8 403 288 3 89 23 37.2 
V 0.2 165 163 2    
VI 0.3 939 922  2 15 15.0 
VII 2.7 306 253  12  41 16.0 
VIII 3.6 74 65  3 6 30.0 
IX 2.1 128 109 5 14   
X 2.7 165 144 1 2 18 21.7 
XI 0.5 833 806  22 5 15.0 
XII 1.9 55 48 1 6   
XIII 1.3 170 156 9 3 2 13.8 
XIV 0.0 55 55     
XV 0.8 639 607 10 12 10 15.0 
XVI 0.4 882 869 1 12   
XVII 0.3 510 497 3 2 8 6.3 
XVIII 0.0 220 220     
XIX 0.0 21 21     
XX 6.2 190 139 6 20 25 25.2 
XXI 0.0 7 7     
Total  1.3 6,523 6,099  60 203 161 20.9 
Note:  Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius authorities.  WT/REG427/1  
 
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  Chart 3.1 Mauritius: Average of dutiable rates, by HS Chapter  
 
Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data from the Mauritius authorities.  
 
3.12.   Following liberalization by the Seychelles in 2021 and 2022 tariffs will remain in place across 
a number of HS Sections, but the largest number of tariff lines relate to agricultural products in HS 
Sections I, II and IV  (Table 3.6) although the average tariff on dutiable products is high est, at 150% 
in Section VII . The tariffs remaining in place once the Agreement is fully implemented are not 
reduced, as a result of which the average applied rate for imports from the UK is the same as the 
average applied MFN rate  (Chart 3.2) . The average rates for tariffs remaining in place range from 
5% in HS Chapter 32 (tanning or dyeing extracts and dyes and pigments) to 170.8% in HS Chapter 
40 (rubber and articles thereof); tariffs in Chapter 22 (beverages, spirits and vinegar) are specific 
for which n o ad valorem equivalents are available.  
Table 3.6 Seychelles: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average %  Number 
of lines  Duty -free 
lines under 
the 
MFN 2021  Number of duty-
free lines under 
the Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021  2022  
I 12.5 381 192 118 1 70 23.7 
II 6.0 356 247 83 12 14 32.1 
III 0.0 48 48     
IV 6.6 428 264  82 82 135.0  
V 0.3 161 159 1  1 25.0 
VI 0.5 903 876 10 5 12 5.0 
VII 5.3 234 213 8 6 7 150.0  
VIII 4.1 70 58  1 11 23.6 
IX 1.3 122 115 1 4 2 25.0 
X 0.7 146 143  3   
XI 1.1 818 750 2 65 1 25.0 
XII 4.5 48 37 7 4   
XIII 2.6 146 130 10  6 25.0 
XIV 0.0 53 53     
XV 0.1 565 563   2 25.0 
XVI 0.3 799 782 14 3   
XVII 0.3 226 223   3 25.0 
XVIII 0.0 210 210     
XIX 0.0 18 18     
XX 1.1 126 120 2 4   
XXI 0.0 7 7     
020406080100120
911 15 17 22 32 33 34 39 42 48 63 70 72 73 83 87 94Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG427/1  
 
- 13 - 
 
  HS 
Section  MFN 
average %  Number 
of lines  Duty -free 
lines under 
the 
MFN 2021  Number of duty-
free lines under 
the Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021  2022  
Total  2.3 5,865  5,208  256 190 211 36.8 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities.  
 
Chart 3.2 Seychelles: Average of dutiable rates, by HS Chapter  
 
Note:  HS Chapter 22 contains specific duties only.  
Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data from the Seychelles authorities.  
3.13.   Following liberalization by Zimbabwe in 2021 and 2022 tariffs will remain in place across a 
majority of HS Sections . The Sections with the largest number of lines remaining dutiable include 
HS Section XI (textiles and textile articles)  with over 41% of tariffs remaining subject to duties , and 
Section IV (prepared foodstuffs) with 27% of tariffs remaining dutiable  (Table 3.7) . The tariffs 
remaining in place once the Agreement is fully implemented are not reduced, as a result of which 
the average applied rate for imports from the UK is the same as the average applied MFN rate  
(Chart  3.3). Average remaining tariffs range from 5% in HS Chapters 8 (edible fruit and nuts), 
33 (essential oils), 3 7 (photographic or cinematographic goods ), 38 (miscellaneous chemical goods), 
47 (wood pulp), 88 (aircraft, ships) and 89 (ships and boats)  to 88.8% in HS Chapter 24 (tobacco 
and manufactured tobacco substitutes).  
Table 3.7 Zimbabwe: Tariff eliminat ion under the Agreement, by HS Section  
HS 
Section  MFN 
average%  Number 
of lines  Duty -free 
lines under 
the  
MFN 2021  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021  2022  
I 17.3 554 195 222 125 12 40.0 
II 20.0 340 31 186 101 22 14.1 
III 18.7 64  3 57 4 20.0 
IV 37.6 365 2 19 244 100 63.7 
V 8.2 177 5 113 57 2  
VI 6.8 917 66 44 792 15 8.3 
VII 12.7 276 7 23 196 50 11.4 
VIII 22.4 72  8 57 7 15.7 
IX 18.6 132  28 104   
X 14.8 187 8 9 165 5 7.0 
020406080100120140160180
2 3 7 8 922* 24 27 32 39 40 43 44 53 69 70 83 87Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG427/1  
 
- 14 - 
 
  HS 
Section  MFN 
average%  Number 
of lines  Duty -free 
lines under 
the  
MFN 2021  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2021  2022  
XI 22.5 904 3 30 496 375 34.2 
XII 34.2 48  1 24 23 38.0 
XIII 20.7 150  9 91 50 19.1 
XIV 15.3 58 1 9 24 24 16.9 
XV 14.1 632  77 486 69 15.6 
XVI 9.0 882 303 458 98 23 17.2 
XVII 17.0 218 22 89 33 74 28.3 
XVIII 9.1 245 32 93 105 15 12.0 
XIX 14.0 21   21   
XX 26.0 156 10 14 124 8 30.0 
XXI 20.0 7  7    
Total  15.9 6,405  685 1,442  3,400  878 29.3 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe authorities.  
 
Chart 3.3 Zimbabwe: Average of dutiable rates, by HS Chapter  
 
Note:  HS Chapter 27 contains specific duties only.  Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data from the Zimbabwe authorities.  
 
3.14.  Following  liberalization by the UK  in 2021 dutiable tariffs where MFN rates apply to imports 
from the ESA States are found  in HS Section XIX (arms and ammunition), corresponding to 
HS Chapter 93; the average applied rate in 2021 for these products was 2% (Table 3.8) . 
Table 3.8 United Kingdom: Tariff elimination under the Agreement, by HS Section  
HS Section  MFN 
average %  Number of 
lines Duty -free 
lines under 
the MFN 2021  Number of 
duty-free lines 
under the 
Agreement 
(2021)  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I 8.9 956 109 847   
II 4.4 554 213 341   
III 4.8 129 30 99   
0102030405060708090100
4
8
9
10
11
15
17
18
21
22
24
*27
32
33
34
35
36
37
38
39
40
41
47
48
51
52
55
57
60
61
62
63
64
68
69
70
71
73
76
81
82
83
84
85
87
88
89
90
95
96Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG427/1  
 
- 15 - 
 
  HS Section  MFN 
average %  Number of 
lines Duty -free 
lines under 
the MFN 2021  Number of 
duty-free lines 
under the 
Agreement 
(2021)  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
IV 12.9 869 119 750   
V 0.4 231 202 29   
VI 2.7 1,226 550 676   
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149 243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338 981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7  
15 2.0 
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  5,017  15 2.0 
Note:  Based on the HS 2017 nomenclature.  
 Tariff lines subject to in -quota rates are excluded from the computations. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff line s subject to seasonal duties18, the average rate for the entire year is used for the 
calculation. Products classified beyond the HS 8 -digit level are counted as one and their tariff rates 
are averaged at the 8 -digit level.  
Source:  WTO estimates based on data submission from the UK authorities . 
3.1.4   Tariff rate quotas  
3.15.   There are no tariff rate quotas (TRQs) under the Agreement.  
3.2  Rules of origin  
3.16.   Article 12 and Protocol 1 cover r ules of origin. They are largely unchanged from rules in 
Protocol 1 under the EU-ESA EPA. Products are considered to be originating if they are wholly 
obtained in the UK or an ESA State within the meaning of Article 6 of the Protocol ; or if they are not 
wholly obtained in the Parties but if the value of any non-originating materials  used in the 
manufacture of a product does not exceed a certain percentage of the ex -works price of the product, 
or if the working or processing carried out results in a change in tariff classification (CTC), usually 
at the HS heading level.  The value of m aterials ranges from 15% for certain fish products to 50%. 
For certain chapters, a choice is offered between a CTC or ad valorem rule for a product to obtain 
originating status. Annex II(a) to Protocol 1 provides derogations from the list of working or 
processing required for products to obtain originating status. These rules apply instead of those in 
Annex II to some agricultural products and food preparations.19 
3.17.   Protocol 1 also includes a tolerance provision which permit s the use of non -originating 
materi als which would not otherwise be permitted to be used in the manufacture of product to be 
used if their total value does not exceed 15% of the ex -works price of the product, and any of the 
percentages given in the list for the maximum value of non -originat ing materials are not exceeded; 
and an absorption principle whereby once a product has acquired originating status by fulfilling the 
conditions in either Annex II or Annex II(a), and is used in the manufacture of another product, the 
conditions applicable to the product in which it is incorporated do not apply to it, and no account 
shall be taken of the non -originating materials which may have been used in its manufacture (Article s 
7.3 and 7.4 of Protocol 1 ). The Agreement also permits the incorporation of EU inputs and diagonal 
 
18 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00, 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00  and 0809.40.05  are subject to MFN seasonal duties.  
19 Further details are available in Section 3.2 of the Factual presentation of the EU -ESA EPA (WTO 
document WT/REG307/1).  WT/REG427/1  
 
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  cumulation of content originating in  an ESA State, in the other ACP States or in the Overseas 
Countries and Territories (OCT s) provided working or processing in the Parties goes beyond the 
activities indicated as being insufficient u nder Article 8  of the Protocol  or the value -added in the 
Parties is greater than the value of the materials used originating in any one of the other countries 
or territories referred to in Article 3.1 . Cumulation may only be applied if the countries involv ed in 
the acquisition of the originating status and the country of destination have concluded an agreement 
on administrative cooperation.20 Cumulation with neighbouring developing countries other than an 
ACP State and belonging to "a coherent geographical entity" as listed in Annex VIII to Protocol 1 
(Algeria, Egypt, Libya, Maldives, Morocco and Tunisia), may be requested by the ESA States under 
Article 5 of the Protocol.  
3.18.   Derogations from the Protocol may be granted by the Customs Cooperation Committee for 
administrative cooperation, which shall also examine the effect of the Protocol on the ESA States, 
especially the least developed ones, of the application of the rules of origin and make 
recommendations to the EPA Committee. The requests for derogations from the Protocol (Article  42), 
shall take into account the level of development or the geographical situation of the ESA State(s) 
concerned; where the application of existing rules of origin would significantly affect the ability of an 
existin g industry in an ESA State to export to the UK; and where it can be clearly demonstrated that 
significant investment in an industry would be deterred by the rules of origin.21 The derogations 
normally last for five years and the Committee decisions may provide for renewals. Currently 
derogations are granted by the UK for imports of  canned  tuna, and tuna loins from the ESA States 
(Table 3.9).  
Table 3.9 Derogations on imports by the UK from the ESA States  
TRQs/Product HS Codes  Tariff rates 
under the 
Agreement  MFN Rates  
In-
quota  Out-of-
quota  
Products from HS Chapter 16 (6,300 metric tonnes (MT))  
16041421, 16041428, 16041431, 16041438, 16041441, 16041448, 
1604207030, 1604207040, 1604207050, 1604207092, 1604207094  0% 0% 20% 
Products from HS Chapter 16 (340 MT)  
16041426, 16041436, 16041446  0% 0% 20% 
Source:  WTO estimates based on data submission from the UK authorities and the WTO -IDB. 
3.19.   The Parties shall review the provisions in the Protocol with a view to their further 
simplification. The review shall take into account the development needs of the ESA States and 
development of technologies, production processes and all other factors, including ongoing reforms 
of the rules of origin, which may require modification s to the Protocol. Any modifications shall be 
effected by a decision of the EPA Committee ( Chapter 2, Article 12).  
3.20.   The Joint Declaration on a trilateral approach to the rules of origin replicates coverage of 
existing trade flows for continued recognition o f originating content from either Party and the EU in 
exports to each other as under the EU -ESA EPA. In the event of an agreement between the UK and 
the EU, the Parties will update Protocol 1 of the Agreement to reflect a trilateral approach between 
the Pa rties and the EU on the rules of origin. The necessary steps will be taken in accordance with 
the procedures of the EPA Committee in the Protocol.   
3.21.   Under the built -in agenda negotiations on trade and market access issues are to include rules 
of origin (Article 52  of the Agreement ). 
3.3  Export duties and charges, and quantitative restrictions  
3.22.   The provisions on export duties and quantitative restrictions are the same as in the EU -ESA 
EPA and prohibit any new duties or taxes on or in connection with exp orts of goods between  the 
 
20 Certain processed agricultural products originating in South Africa and listed in Annex XII of 
Protocol  1, are not eligible for cumulation in the ESA States.  
21 Further details are available in Section 3.2 of the Factua l Presentation on the EU -ESA EPA (WTO 
document WT/REG307/1).  WT/REG427/1  
 
- 17 - 
 
  Parties in excess of those imposed on like products sold internally ; the exceptions listed in Annex III 
(only by Zambia which has not ratified the Agreement) and  may be reviewed, upon request by any 
of the signatory ESA States, by  the EPA Committee.  Article 16 requires the elimination, upon entry 
into force of the Agreement, of  all prohibitions a nd restrictions on exports between the Parties, other 
than provided by Annexes I and II of the Agreement and customs duties, taxes, fees a nd other 
charges permitted by Article 6, whether through quotas, export licenses or other measures. No new 
such measures shall be imposed.  
3.4  Regulatory provisions of the Agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.23.   There are no specific provisions on SPS measures in the Agreement. However, Title III of 
Chapter III on fisheries which refers to inland fisheries and aquaculture development refers to SPS 
in the scope of the Chapter and includes as an objective of coopera tion the improvement of fish and 
fish product quality to meet SPS standards in the UK market (Articles 32 and 33).  Under the built -
in agenda the Parties agree to pursue negotiations in the future in accordance with Article 3 
(principles) on SPS issues. The Parties indicate that negotiations are yet to begin.  
3.4.1.2   Technical barriers to trade  
3.24.   There are no specific provisions o n technical barriers to trade in the Agreement.  However, 
under the built -in agenda the Parties agree to pursue negotiations in the future in  accordance with 
Article 3 (principles) on TBT issues. The Parties indicate that negotiations are yet to begin.  
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.25.   As in the EU -ESA EPA t he Parties maintain their rights to take measures in accordance with 
Article XIX of  the GATT 1994, the WTO Agreement on Safeguards and Article 5 of the WTO 
Agreement on Agriculture under Article 19 of the Agreement. These rights shall not be subject to 
the dispute settlement provisions of the Agreement.  
3.26.   Departing from the EU -ESA EPA, how ever, the Agreement provides for a meeting between 
the Parties n ot later than 120 days following entry into force or provisional application of the 
Agreement, to determine whether, notwithstanding the above provision, the UK, taking into account 
the develo pmental needs of the ESA States shall, for a period determined by the ESA Committee, 
shall exclude imports from any ESA State from any measures taken pursuant to Article XIX of the 
GATT, the WTO Agreement on Safeguards and Article 5 of the WTO Agreement on  Agriculture. The 
language is the same as in the EU -ESA EPA which excluded imports from the ESA States for five 
years (2017) before the review.  According to the Parties they are yet to adopt the Decision on 
Multilateral Safeguards ; the Parties have reached  an agreement but are still going through 
administrative processes to give the decision effect . 
3.4.2.2   Bilateral safeguards  
3.27.   Bilateral safeguard provisions are found in Article 20 of the Agreement and are identical to 
those in the EU -ESA EPA.22 They may be imposed for a limited duration after the Party has examined 
alternative solutions ; they  may derogate from the provisions of Articles 10 (customs duties on 
products originating in the ESA States), 11 (customs duties on products originating in the UK ) and 
16 (prohibition of quantitative restrictions) under the conditions and in accordance with the 
procedures under the Agreement.  
 
22 See Section 3.4.3 of WTO document WT/REG307/1.  WT/REG427/1  
 
- 18 - 
 
  3.4.2.3   Other safeguards  
3.28.   There are no provisions in the Agreement on other safeguards . 
3.4.3   Anti-dumping and countervailing measures  
3.29.   There are no changes in the Agreement to the EU -ESA EPA which does not  prevent the Parties 
from adopting anti -dumping or countervailing measures in accordance with the relevant WTO 
Agreements  (Article 18) . Before imposing definitive duties or measures the UK shall consider the 
possibility of constructive remedies as provided for by the WTO Agreements. Similarly , the 
requirement of a single forum of judicial review for m easures taken by a regional authority on behalf 
of one or more signatory ESA State are the s ame as in the EU -ESA EPA . 
3.30.   The provisions of Article 18 shall be applicable to all investigations initiated after the 
Agreement enters into force. They are not subject to the dispute settlement mechanism under the 
Agreement.  
3.4.4   Subsidies and state -aid 
3.31.   Article 17 on national treatment for internal taxation and regulation shall not prevent the 
payment of subsidies exclusively to national producers, including payments to national producers 
from the proceeds of internal taxes or charges applied in consistence with Article 17 and subsidies 
effected through governmental purchases of national products.  The EPA Committee may authorize 
a signatory ESA State to depart from the provisions of Article 17 to promote the establishment of 
domestic production and protect infant industry, taking into account the development needs of the 
signatory ESA State and in particular the special needs and concerns of ESA LDCs.  
3.4.5   Customs -related procedures  
3.32.   Title V deals with administrative provisions including administrative cooperation, and customs 
valuation. The Parties agree that Article VII of GATT 1994 and the Agreement on the Implementation 
of Article VII of GATT 1994 shall govern customs valuation rules applied to reciprocal trade between 
the Parties. They also agree to  cooperate with a view to reaching a common approach to issues 
relating to customs valuation  (Article 23) . 
3.33.   Provisions on administrative cooperation are the same as under the EU -ESA EPA.23  
3.34.   Under the built -in agenda the Parties agree to pursue negotiations in the future in accordance 
with Article 3 (principles) including on customs and trade facilitation (Article 52). The Parties indicate 
that negotiations are yet to begin.  
3.5  Other regulations  
3.5.1   Built in agenda  
3.35.   Under Article 52, the Parties agree to hold negotia tions on a number of issues, some of which 
are referred to in sections of this presentation. In addition, negotiations are to be held in trade in 
services, trade related areas such as investment and private sector development, agriculture, 
development issu es, cooperation and dialogue on good governance in the tax and judicial area, 
institutional areas, and any other areas the Parties find necessary. The EPA Committee will agree 
within six months from entry into force of the Agreement, on the timetable of th e negotiations. The 
Parties indicate that negotiations are yet to begin.  
 
23 See Section 3.4.6 in WTO document WT/REG307/1.  WT/REG427/1  
 
- 19 - 
 
  3.6  Sector -Specific Provisions of the Agreement  
3.6.1    Fisheries  
3.36.   Chapter III deals with fisheries including marine and inland fisheries and aquaculture 
development.  The provisions in this Chapt er are the same as in the EU -ESA EPA.24 Recognizing that 
fisheries constitute a key economic resource of the ESA region, contribute significantly to the 
economies of the Signatory ESA States and have great potential for future regional economic 
development and poverty reduction as well as an important source of food and foreign exchange. 
Recognizing also that fisheries resources are of considerable interest to them, the Parties agree to 
cooperate for the sustainable development and management of the fisheries sector, taking into 
account the economic, environmental and social impacts. They agree that the appropriate strategy 
to promote the economic growth of the sector and to enhance its contribution to the ESA economy, 
taking into consideration it s long -term sustainability, is by increasing value -added activities in the 
sector (Article 24).  
3.37.   The objectives of cooperation include to promote sustainable development and management 
of fisheries, promote and develop regional and international trade based  on best practices, build 
infrastructure and capacity for the ESA States to cope with the stringent market requirements for 
industrial and small -scale fisheries, support national and regional policies to increase productivity 
and competitiveness, and build  links with other sectors. The principles , which are the same as in the 
EU-ESA EPA (except for a reference to the Cotonou agreement),  include  to strengthen regional 
cooperation, provide special and differential treatment, the need to take into account the best 
available scientific information for resource assessment and management, a functioning monitoring 
system on environmental, economic and social impacts in the Parties, conformity with existing 
national laws and international instruments and preservatio n and priority of the needs of the 
artisanal and subsistence fishery (Article 27). The Parties agree to cooperate to ensure that financial 
and other support will be provided to improve the competitiveness and production capacity of the 
processing factories , the diversification of the fishing industry and the improvement of port facilities 
(Article 28).  
3.38.   In the area of marine fisheries cooperation will include fisheries management and 
conservation, vessel management and post -harvest arrangements and financial  and trade measures 
and development of fisheries and fishery products and marine aquaculture. The UK will contribute 
to the mobilisation of resources for the implementation of the identified areas of cooperation at the 
national and regional level, which wi ll also include support for regional capacity building.  The UK will 
also contribute to  the promotion of joint ventures  in a number of related areas and on infrastructure 
development specific to fisheries and marine aquaculture.   
3.39.   In inland fisheries and aqu aculture development the areas of cooperation shall include UK 
contributions to capacity building and export market development, infrastructure, technology, legal 
and regulatory issues, investment and finance and socio -economic and poverty alleviation issu es. 
The Parties shall contribute to measures to ensure that fish trade supports environmental 
conservation and safeguards against stocks depletion, and to the maintenance of biodiversity and 
the cautious introduction of exotic species for aquaculture.  
4  GENE RAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  There are no specific provisions on transparency in the Agreement.  
 
24 See Section 3.5.2 in WTO document WT/REG307/1.  WT/REG427/1  
 
- 20 - 
 
  4.2  Current payments and capital movements  
4.2.  There are no specific provisions on current payments and capital payments in the Agreement. 
However, the re is agreement under the built -in agenda to pursue negotiations in this area  
(Article  52).  
4.3  Exceptions  
4.3.1   General Exceptions  
4.3.  The general exceptions clause in Article 55 follows closely the exceptions in GATT Article XX.  
4.3.2   Security Exceptions  
4.4.  Security exceptions in Article 56 follow those in GATT Article XXI. In addition, the Parties agree 
to inform each other to the fullest extent possible of measures taken under this Article and of their 
termination. According to the Parties this has never oc curred.  
4.3.3   Taxation  
4.5.  The exceptions on taxation are the same as under the EU -ESA EPA. The Parties agree that 
nothing in the Agreement or in any arrangement adopted under the Agreement shall be construed 
to prevent the Parties from : distinguishing, in the appli cation of the relevant provisions of their fiscal 
legislation, between taxpayers who are not in the same situation, in particular with regard to their 
place of residence or the place where their capital is invested ; adopting or enforcing any measure 
aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements 
to avoid double taxation or other tax arrangements or domestic fiscal legislation. Nothing in the 
Agreement shall affect the rights and obligations of the Parties under any tax convention. In the 
event of any inconsistency between the Agreement and any such convention, the convention shall 
prevail to the extent of the inconsistency  (Article 57) . 
4.4  Accession and withdrawal  
4.6.  Any of the following ESA States: Djibouti, Eritrea, Ethiopia, Malawi and Sudan, may accede to 
the Agreement, with the agreement of the Parties . The Agreement shall enter into force with respect 
to the acceding state in accordance with the applicable legal procedures of the Parties and the  
acceding state. Furthermore, the UK shall endeavour to apply the Agreement to the acceding party 
as soon as possible. In addition, any request for accession made by a State in the ESA region not 
listed above shall be presented to the EPA Committee for det ermination, which may lay down the 
conditions and specific arrangements applicable to the state for its accession. All ESA States acceding 
to the Agreement shall submit a tariff offer to the EPA Committee prior to signatory of the 
Agreement. The Agreement will enter into force with regard to the acceding state on the date its 
instrument of accession is deposited, or on any other date agreed by the Parties.  
4.7.  Any Party may give written notice to the other of its intention to denounce the Agreement. 
Denunciatio n shall take effect one month after notification to the other Party.  
4.5  Institutional framework  
4.8.  The EPA Committee established under Article 61 is responsible for the administration of all 
matters under the Agreement (except for matters under Annex V which is a joint statement by the 
Parties on the objectives and essential and fundamental elements of this Agreement) including 
development cooperation under Article 35 and for the fulfilment of any of the tasks mentioned in 
the Agreement.  The Committee, which shal l be composed of representatives of the Parties, shall 
adopt its rules of procedure within three months of entry into force of the Agreement  which, 
according to the Parties has taken place .25  
 
25 The rules of procedure are available at: https://www.gov.uk/government/publications/esa -uk-
customs -cooperation -committee/7 -may-2021-decision -no-12021 -of-the-esa-uk-epa-committee -on-adopting -
the-rules-of-procedure . WT/REG427/1  
 
- 21 - 
 
  4.6  Dispute settlement  
4.9.  Under Title I of Chapter VI the Parties shal l endeavour to resolve disagreements on the 
interpretation and application of the Agreement first through consultations . Consultations shall be 
requested through a written request to the other Party identifying the measure at issue and the 
provisions of th e Agreement that the Party believes that the measure is not in conformity with. The 
consultations, which are confidential, shall be held within 40 days of the request (15 days on urgent 
matters) and be deemed to be concluded within 60 days of the date of t he request (30 days for 
urgent matters) unless both Parties agree to continue consultations  (Article 53) . 
4.10.   If the disagreement is not resolved through consultations, either Party may request 
settlement of the dispute through arbitration.  Each Party shall ap point an arbitrator within 30 days 
of the request  by notifying the other Party and the EPA Committee.26 The two arbitrators shall 
appoint a third within 30 days.27 The arbitration procedure to be followed, unless otherwise agreed, 
shall be laid down in the  Permanent Court of Arbitration Rules of 2012.28 A decision shall be taken 
by a majority vote of the arbitrators within 90 days; in matters of urgency they should endeavour 
to take a decision within 60 days.  
4.11.   Under the built -in agenda, the Parties have agr eed to pursue negotiations with a view to 
extending their partnership to cover an elaborated dispute settlement mechanism. The Parties 
indicate that negotiations are yet to begin.   
4.7  Relationship with other agreements concluded by the parties  
4.12.   Article 6 2 clarifies that references in the Agreement to the WTO Agreements and decisions by 
WTO bodies or Committees would not impose any obligations on Signatory ESA States that are not 
Members of the WTO beyond the obligations expressly taken by them in the Agreem ent. In the event 
of inconsistency between the WTO Agreements or decisions by WTO bodies or Committees and the 
Agreement, the latter shall always prevail to the extent of the inconsistency for Signatory ESA States 
that are not WTO Members. The Parties also  agree that nothing in the Agreement requires them or 
the Signatory ESA States to act in manner that is inconsistent with their WTO obligations.  
4.13.   Table 4.1 below shows all other RTAs to which the Parties are party, including those which 
are notified and not  notified to the WTO.  
Table 4.1 United Kingdom and Eastern and Southern Africa States (Mauritius, Seychelles 
and Zimbabwe): participation in other RTAs (notified and non -notified in force), as of 31 
October 2022  
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Prov ision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V   
United Kingdom – Mexico  01-Jun-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
 
26 In the event of a failure to appoint an arbitrator either Party may ask the Secretary General of the 
Permanent Court of Arbitration to appoint the second arbitrator.  
27 In the event of a failure to appoint a third arbitrator, either Party may ask the Secretary General of 
the Permanent Court of Arbitration to appoint the third arbitrator.  
28 https://docs.pca -cpa.org/2015/11/PCA -Arbitration -Rules -2012.pdf   WT/REG427/1  
 
- 22 - 
 
  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Prov ision  
United Kingdom - 
CARIFORUM States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central 
America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Colombia , 
Ecuador and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte 
d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe 
Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North 
Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway 
and Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific 
States  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV 
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic 
of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic 
of Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom – Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - 
Switzerland - Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV 
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Türkiye 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
EASTERN AND SOUTHERN AFRICA STATES , collectively  
EU - Eastern and Southern 
Africa States (ESA)  14-May-12 Goods  2012 GATT Art. XXIV  
• EU - ESA - Accession of 
Comoros  07-Feb-19 Goods  2021 GATT Art. XXIV  
Southern African 
Development Community 
(SADC)c 01-Sep-00 Goods  2004 GATT Art. XXIV  
• SADC - Accession of 
Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
• SADC - Accession of 
Madagascar  Not provided  Goods  Not notified  
  
• SADC – Protocol on 
Services  13-Jan-22 Services  Not notified  
  WT/REG427/1  
 
- 23 - 
 
  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year WTO Prov ision  
Common Market for Eastern 
and Southern Africa 
(COMESA)d 08-Dec-94 Goods  1995 Enabling Clause  
• COMESA - Accession of 
Egypt  17-Feb-99 Goods  2017 Enabling Clause  
• COMESA – Accession of 
Seychelles  11-May-09 Goods  2022 Enabling Clause  
• COMESA - Accession of 
Tunisia  20-Jun-19 Goods  Not notified  
• COMESA - Accession of 
Libya 03-Jan-05 Goods  Not notified  
• COMESA - Accession of 
Djibouti  Not provided  Goods  Not notified  
• COMESA - Accession of 
Madagascar  Not provided  Goods  Not notified  
• COMESA - Accession of 
Somalia  Not provided  Goods  Not notified  
African Continental Free 
Trade Area (AfCFTA)  30-May-19 Goods  Not notified  
Mauritius  
India - Mauritius  01-Apr-21 Goods & 
Services  2021 Enabling Clause & GATS Art. V  
China - Mauritius  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
Türkiye - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
Mauritius - Pakistan  30-Nov-07 Goods  2015 Enabling Clause  
Zimbabwe  
Namibia - Zimbabwe  30-Apr-93 2021 Goods  GATT Art. XXIV  
Global System of Trade 
Preferences among 
Developing Countries 
(GSTP)  19-Apr-89 1989 Goods  Enabling Clause  
Botswana - Zimbabwe  Not provided  Goods  Not notified  
a Dates of the first entry into force/provisional application for at least one of the Parties. 
Where dates of provisional application have been provided by the Parties, further 
notifications to confirm the dates of entry into force are awaited.  
b Reference to Kosovo in this table shall be understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
c The notification made in 2004 (WT/REG/176/N/1/Rev.1) indicated that the Parties to the SADC were 
as follows: Angola, Botswana, Lesotho, Malawi, Mauritius, Mozambique, Namibia, South Africa, 
Eswatini, Tanzania, Zambia and Zimbabwe. The Treaty of Accession of Seychelles was notified in 
2016 (WT/REG368/N/1). The Treaty of Accession of Madagascar and the Protocol on Trade in 
Services are  yet to be notified.  
d The notification made in 1995 (WT/COMTD/N /3) indicated that the Parties to the COMESA were as 
follows: Angola; Burundi; Comoros; Eritrea; Ethiopia; Kenya; Lesotho; Malawi; Mauritius; Rwanda; 
Sudan; Eswatini; Tanzania; Uganda; Zambia; Zimbabwe. The Treat ies of Accession s of Egypt  and 
Seychelles  were notified in 2017  and 2022, respectively . The Treaties of Accessions of Djibouti, 
Libya, Madagascar, Somalia and Tunisia are yet to be notified. The withdrawals of Angola, Lesotho 
and Tanzania have not yet been notified.  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
4.8  Government procurement  
4.14.   Article 17 on national treatment does not apply to laws, regulations, procedures or practices 
governing Government procurement.  Under the built -in agenda the Parties agree to pursue 
negotiations in the future in accordance with Article 3 (principles), including on transparency i n 
public procurement.  WT/REG427/1  
 
- 24 - 
 
  4.9  Intellectual property rights  
4.15.   There are provisions on intellectual property rights (IPR) for inland fisheries and aquaculture 
development (Title III  of Chapter III ), economic and development cooperation ( Chapter IV), future 
negotiation s (Chapter V) as well as under general exceptions.  The areas of cooperation in inland 
fisheries and aquaculture development include UK contributions to: supporting ESA States to develop 
appropriate legal and regulatory instruments on IPRs and building capa city for their implementation 
in international trade; and eco -labelling and intellectual property  protection (Article 34). The Parties 
commit to cooperation covering  trade related issues including IPRs (Article 37) and agree to pursue 
negotiations on IPRs under the built -in agenda (Article 52).  Under the General Exception clause in 
Article 55, the Agreement shall not prevent the adoption or enforcement of measures necessary to 
secure compliance with laws or regulations relating to the protection of IPRS which are not 
inconsistent with the provisions of the Agreement.  
4.10  Competition  
4.16.   Under the built -in agenda (Article 52) the Parties agree to pursue negotiations in the future 
in accordance with Article 3 (principles) on trade related issues including competition policy.  The 
Parties indicate that negotiations are yet to begin.   
4.11  Environment  
4.17.   Under Title IV of Chapter IV on economic and development , cooperation the Parties recognize 
the importance of cooperation in the sustainable management of natural resources and t he 
environment, taking into account differentiated and trans -boundary needs of the ESA States. The 
scope of cooperation will cover natural assets, water resources and conservation of the environment 
and biodiversity . It also includes  enhancing the linkages between trade and environment and support 
for the implementation of international environment agreements, conventions and treaties (Article 
48). T he objectives of cooperation on the environment are : (a) to protect, restore and conse rve the 
environment and biodiversity: flora, fauna, and microbial genetic resources, including their 
ecosystems; (b) develop new ESA industries related to the environment; and (c) reduce 
environmental degradation, including clean air and desertification  (Article 50) . A number of areas 
for cooperation and support are identified in Article 50 subject to Article 35 on the general provisions 
of the Chapter . They include areas relating to the implementation of international environmental 
agreements, conventions and treaties; capacity building in human resources and institutional 
structures to comply with environmental and biodiversity requirements, as well as to strengthen and 
promote sustainable environmental management systems; and measures to reinforce institu tional 
and legal frameworks and the capacity to develop, implement, administer and enforce environmental 
laws, regulations, standards and policies.  
4.18.   The UK shall also support implementation of the Agreement through appropriate and effective 
UK funding mecha nisms in consultation with ESA partners to implement programmes and projects 
under the areas identified on cooperation and in the Development Matrix.  The Parties agree to 
establish joint institutional arrangements to effectively monitor the implementation of development 
cooperation under the Agreement, including the establishment of a Joint Development Committee. 
The Parties also agree that the institutional arrangements shall remain flexible to adapt to evolving 
national and regional needs.  
4.19.   The Parties agree under Article 52 to pursue negotiations on trade, environment and 
sustainable development.  
4.12  Labour  
4.20.   There are no specific provisions relating to labour in the Agreement.  
4.13  Electronic commerce  
4.21.   There are no specific provisions  directly  relating to  electronic commerce or digital trade in the 
Agreement.  However, under Title III of Chapter IV on  economic and development cooperation the 
Parties recognize the importance of cooperation in the development of Information and 
Communication Technology (ICT).  The objective in this area is to develop the ICT sector and promote WT/REG427/1  
 
- 25 - 
 
  its contribution to other socio -economic sectors. A number of areas for cooperation and support are 
identified in Article 47 subject to Article 35 on the general provisions of the Chapter . They include 
areas relating to facilitating connectivity at the national, regional and global levels; disseminating 
new information and communication technologies; supporting the development of the legal and 
regulatory framework on ICT; technology develo pment, transfer and applications, R&D, innovation, 
information exchange and networks and marketing; capacity building in human resources, 
improvement in service standards, and institutional structures; encouraging and facilitating UK -ESA 
partnerships, link ages and joint ventures between economic operators; promoting and supporting 
the development of niche markets for ICT -enabled services.  
4.14  Small and medium -sized enterprises  
4.22.   Under Chapter IV  on economic and development cooperation , the Parties agree cooperati on 
shall cover sectors including micro, small and medium -sized enterprises (MSMEs) (Article 37). The 
provisions are the same as those in Chapter IV of the EU -ESA EPA  and agree to  facilitate the support  
of efforts of the ESA States to attract financing, par ticularly private financing for infrastructure 
investment and revenue generating infrastructure critical for the private sector, including for SMEs; 
and establish financial instruments adapted to SMEs of the ESA region (Article 39). The Parties 
recognize t he importance of cooperation on MSMEs and aim to promote a favourable environment 
for development and attracting investment; and support MSMEs  to adjust to trade liberalization. The  
Parties  agree to cooperate to facilitate support in : capacity building and institutional support; 
technology development and transfer, innovation, information exchange and networks and 
marketing; development of MSME databases; access to finance; encourage partnerships between 
the Parties, and linkages and j oint ventures between economic operators; trade and investment 
promotion; strengthen value chains; and promote diversification and value add ition (Article 41).  
4.15  Other  
4.15.1   Economic Development Cooperation  
4.23.   In order to address the developmental needs of the ESA St ates including  promot ing sustained 
growth, and increase production and supply capacity in the region, the Parties commit themselves 
to economic cooperation based on the ESA Development Cooperation Strategy and the jointly agreed 
Development Matrix (Annex I V to the Agreement). With the exception of references in the EU -ESA 
EPA to the Cotonou Agreement, the provisions are the same in the Agreement.29 The Development 
Cooperation Strategy and the Development Matrix will be regularly reviewed subject to the 
provisions of Chapter VI (dispute avoidance, settlement, institutional, general and final provisions). 
The cooperation will be measured against jointly agreed development benchmarks to be developed 
and adopted and annexed to the Agreement and shall be in the f orm of financial and non -financial 
support to the region.  According to the Parties the benchmarks have not been developed.  
 
29 See Section 4.10 in WTO document WT/REG307/1.  WT/REG427/1  
 
- 26 - 
 
  ANNEX 1  
1. A comparison  between the scheduled elimination of tariffs on the Parties' mutual imports with 
applied MFN duties in 2021, is shown in Table A1.1 for Mauritius, Table A1.2 for the Seychelles, and 
Table A1.3 for Zimbabwe for the ESA Parties and Table A1.4 for the UK . In 2021 Mauritius'  overall 
applied MFN rate was 1.3%; the average rate for agriculture was 2.7%  and lower at 0.9% for 
industrial products  (Table A1.1) . In comparison, the overall applied tariff for imports from the UK  
under the Agreement was 0.7% (1.3% and 0.6% respectively for agricultural and industrial  
products) , providing UK exporters a relative margin of preference of 94.6% over MFN sources  
(51.9% for agricultural exports and 33.3% for industrial exports ). The share of duty -free lines rose 
from 93.5% on an MFN basis to 94.4% in 2021 and to 97. 5% when the Agreement was fully 
implemented in 2022. For agricultural products the share of duty -free lines rose from 87.5% on an 
MFN basis to 89.3% in 2021 and to 9 7.3% in 2022 while for industrial products the share rose from 
94.8% on an MFN basis to 95.5% in 20 21 and 97. 6% in 2022.  
Table A1. 1 Mauritius: Indicators of MFN tariff rates and preferential rates for imports 
from UK  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 1.3 19.3 93.5 2.7 21.4 87.5 0.9 18.1 94.8 
UK 2021 0.7 12.8 94.4 1.3 12.7 89.3 0.6 12.8 95.5  
2022 0.5 20.9 97.5 0.9 31.9 97.3 0.4 18.3 97.6 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius authorities.  
 
2. In 2021 the Seychelles' overall applied MFN rate was 2.3%; the average rate for agriculture 
was 2.7% and lower at 0.9% for industrial products  (Table A1.2) . In comparison, the overall applied 
tariff for imports from the UK under the Agreement was 1% (3.3% and 0. 5% respectively for 
agricultural and industrial products), providing UK exporters a relative margin of preference of 
56.5% over MFN sources  (59.8% for agricultural exports and 44.4% for industrial exports ). The 
share of duty -free lines rose from 88.8% on an MFN basis to 93.2% in 2021 and to 96.4% when the 
Agreement is fully implemented in 2022. For agricultural products the share of duty -free lines rose 
from 61.9% on an MFN basis to 78.5% in 2021 and to 86.3%  in 2022 and from  95.8% on an MFN 
basis to 97% in 2021 and 99% in 2022  for industrial products . 
Table A1. 2 Seychelles: Indicators of MFN tariff rates and preferential rates for imports 
from UK  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-free 
tariff lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-free 
tariff lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 2.3 24.9 88.8 8.2 26.8 61.9 0.9 21.7 95.8 
UK 2021 1.0 18.4 93.2 3.3 20.2 78.5 0.5 15.9 97.0 
 2022 0.9 36.8 96.4 2.9 35.8 86.3 0.4 38.8 99.0 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities.  WT/REG427/1  
 
- 27 - 
 
  3. In 2021 Zimbabwe's overall applied MFN rate was 15.9%; the average  rate for agriculture 
was 23. 2% and lower at 14 .1% for industrial products (Table A1.3). In comparison, the overall 
applied tariff for imports from the UK under the Agreement was 5.3% (4.9% and 5.4% respectively 
for agricultural and industrial products), providing UK exporters a relative margin of preference of 
66.7% over MFN sources  (78.9% for agricultural exports and 61.7% for industrial exports ). The 
share of duty -free lines rose from 10.7% on an MFN basis to 33.2% in 2021 and to 86.3% when the 
Agreement is fully implemented in 2022. For agricultural products the share of duty -free lines rose 
from 17.2% on an MFN basis to 49.7% in 2021 and to 89.6% in 2022 while for industrial products 
the share rose from 9% on an MFN basis to 28.9% in 2021 and  85.4% in 2022.  
Table A1. 3 Zimbabwe: Indicators of MFN tariff rates and preferential rates for imports 
from UK  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2021 15.9 17.8 10.7 23.2 28.3 17.2 14.1 15.5 9.0 
UK 2021 5.3 8.0 33.2 4.9 10.0 49.7 5.4 7.6 28.9 
 2022 3.8 29.3 86.3 3.5 47.6 89.6 3.9 26.9 85.4 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.   
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe authorities.  
 
4. In 2021 the UK's overall applied MFN rate was 3.8%; the average rate for agriculture was 
8.9% and lower at 2.5% for industrial products (Table A1.4). In comparison, the overall applied 
tariff for imports from the ESA States under the Agreement was almost zero, providing ES A State 
exporters a relative margin of preference of 100% over MFN sources. The share of duty -free lines 
rose from 47% on an MFN basis to 99.8% in 2021. For agricultural products the share of duty -free 
lines rose from 18. 8% on an MFN basis to 100% while fo r industrial products the share rose from 
57.1% on an MFN basis to 99.8% for imports from the ESA States.  
Table A1. 4 United Kingdom: Indicators of MFN tariff rates and preferential rates for 
imports from ESA (Mauritius, Seychell es and Zimbabwe)  
Origin of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
ESA 2021 0.0 2.0 99.8 0.0 0.0 100 0.0 2.0 99.8 
Note:  Based on the HS 2017 nomenclature.  Tariff lines subject to in -quota rates are excluded from the 
computations. For the calculation of averages, specific rates are excluded, and the ad valorem  part 
of alternate rates are included.  For tariff lines subject to seasonal duties, the average rate for the 
entire year is used for the calculation. Products classified beyond the HS 8 -digit level are counted as 
one and their rates are averaged at the 8 -digit level.  
Source:  WTO estimates based on data submission from the UK authorities.  
 
5. Table A1.5 shows market access opportunities for the UK's top 25 global exports in the ESA 
States at the HS six -digit level  which  accounted on average for 38.4% of its global exports during 
2018-2020. Th ey were covered by 9 0 tariff lines in the Mauritian tariff, of which 87 were already WT/REG427/1  
 
- 28 - 
 
  duty free on an MFN basis. Under the Agreement the remaining lines became duty -free in 2021 
(1 line) and 2022 (2 lines).  The UK's top 25 exports were covered by 6 0 lines in the Seychelles' tariff 
of which 56 were duty free on an MFN basis. Under the Agreement one line was liberalized in 2021 
and whisky (3 lines) remains subject to duty  with the applied MFN tariff in 2021 at  20 SCR per litre . 
In Zimbabwe, the UK's to p 25 exports were covered by 73 lines of which seven  were duty free on 
an MFN basis in 2021. Under the Agreement 15 lines were liberalized in 2021 and 23 in 2022. At the 
end of implementation 28 of the UK's top 25 exports remain subject to duty  with averag e MFN 
applied rate s ranging from 15% to 40% in 2021  and USD 5  or 15/litre of absolute alcohol  for whisky  
and USD 2.31/litre for petroleum oils . 
  WT/REG427/1  
 
- 29 - Table A1. 5 Mauritius, Seychelles and Zimbabwe: Market access opportunities under the  agreement for UK's top 25 exports to the world  
UK's top export 
products in 2018 -
2020  Access Conditions to Mauritius, Seychelles and Zimbabwe's  import markets  
Mauritius  Seychelles  Zimbabwe  
HS 
number  
Share in global  
exports (%)  MFN rate 2021  Duty -free 
under the 
Agreement  
Remain  
 dutiable  MFN rate 2021  Duty -free 
under the 
Agreement  
Remain dutiable  MFN rate 2021  Duty -free 
under the 
Agreement  
Remain dutiable  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2021  
2022  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2021  
2022  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
2021  
2022  
710813  5.6 0.0 1     0.0 1     15.0  1   1 
270900  4.9 0.0 1     0.0 1     *  1   1 
300490  3.2 0.0 1     0.0 1     8.3  3  3  
880330  2.9 0.0 1     0.0 1     2.5 1 1 1   
841112  2.6 0.0 1     0.0 1     5.0  1 1   
870323  2.4 0.0 10     0.0 6     28.3  6   6 
841191  2.1 0.0 1     0.0 1     0.0 1     
870324  1.7 0.0 6     0.0 2     28.3  3   3 
220830  1.3 30.0  2  2  *  3   3 *  2   2 
271012  1.3 0.0 2     0.0 3     16.7  8 2 5 1 
970110  1.3 0.0 1     0.0 1     40.0  1 1   
870322  1.2 0.0 8     0.0 2     28.3  3   3 
711319  1.0 0.0 2     0.0 1     27.5  2  1 1 
271019  1.0 0.0 12     0.0 9     19.5 1 18 6 12  
870332  0.7 0.0 10     0.0 6     28.3  6   6 
300220  0.6 0.0 1     0.0 1     0.0 1     
870340  0.6 0.0 12     0.0 8     40.0  1   1 
711021  0.6 0.0 1     0.0 1     5.0  1  1  
300215  0.6 0.0 1     0.0 1     0.0 1     
851762  0.6 0.0 1     0.0 1     5.0  1 1   
382200  0.5 0.0 2     0.0 1     5.0  1  1  
490199  0.5 0.0 3     0.0 1     0.0 2     
870333  0.5 0.0 6     0.0 2     40.0  3   3 
840890  0.4 0.0 1     10.0  1 1   10.0  1 1   
870899  0.4 10.0 2 1 1   0.0 4     7.5  2 2   
Total  38.4  87 3 1 2 0  56 4 1 0 3  7 66 15 23 28 
* Specific duties.  
Note:  for the calculation of averages, specific rates are excluded, and the ad valorem parts of alternate rates are included.   
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data s ubmission from the Mauritius, Seychelles, Zimbabwe authorities and UK authorities.  WT/REG427/1  
 
- 30 - 
 
  6. Table A1.6 shows market access opportunities for Mauritius' top 25 global exports in the UK 
which in 2018 -20 accounted for 66.8% of Mauritius'  global exports and were covered by 80 tariff 
lines in the UK  tariff in 20 21. Of these lines 19 were already duty free on an MFN basis; the remaining 
61 lines became duty free in 2021 under the Agreement as a result of which no lines remain dutiable.  
Table A1. 6 United Kingdom: Market access opportunities under the agreement for 
Mauritius' top 25 exports to the world  
Mauritius' top export products in 2018 -2020  Access conditions to UK's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  
MFN 2017  
Duty -free in 
2021  
Remaining  
dutiable  Average 
MFN applied 
rate (%)  
Duty Free  
Dutiable 
Lines  
160414  Prepared or preserved tunas, skipjack and atlantic  
bonito, whole or in pieces (excl. minced)  13.6 20.5   10 10   
620520  Men's or boys' shirts of cotton (excl. knitted or 
crocheted, nightshirts, singlets and other vests)  6.2 12.0   1 1   
620342  Men's or boys' trousers, bib and brace overalls, 
breeches and shorts, of cotton (excl. knitted or 
crocheted, underpants and swimwear)  5.1 12.0   7 7   
170199  Cane or beet sugar and chemically pure sucrose, in 
solid form (excl. cane and beet sugar containing 
added flavouring or colouring and raw sugar)  5.1 *   2 2   
610910  T-shirts, singlets and other vests of cotton, knitted or 
crocheted  5.0 12.0   1 1   
170114  Raw cane sugar, in solid form, not containing added 
flavouring or colouring matter (excl. cane sugar of 
1701 13)  4.5 *   2 2   
710239  Diamonds, worked, but not mounted or set (excl. 
industrial diamonds)  4.1 0.0 1       
030389  Frozen fish, n.e.s.  3.0 10.1 1 11 11   
620462  Women's or girls' trousers, bib and brace overalls, 
breeches and shorts of cotton (excl. knitted or 
crocheted, panties and swimwear)  2.2 12.0   7 7   
610510  Men's or boys' shirts of cotton, knitted or crocheted 
(excl. nightshirts, t -shirts, singlets and other vests)  1.5 12.0   1 1   
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic purposes, put 
up in measured doses "incl. those for transdermal 
administration" or in forms or packings for retail sale 
(excl. containing antibiotics, hormones or steroids 
used as hormones, alkaloids, provitamins, vitamins, 
their derivatives or antimalarial active principles)  1.5 0.0 1       
610990  T-shirts, singlets and other vests of textile materials, 
knitted or crocheted (excl. cotton)  1.4 12.0   2 2   
600622  Dyed cotton fabrics, knitted or crocheted, of a width 
of > 30 cm (excl. warp knit fabrics "incl. those made 
on galloon knitting machines", those containing by 
weight >= 5% of elastomeric yarn or  rubber thread, 
and pile fabrics, incl. "long pile", looped pile fabrics, 
labels, badges and similar articles, and knitted o r 
crocheted fabrics, impregnated, coated, covered or 
laminated)  1.4 8.0   1 1   
030383  Frozen toothfish "dissostichus spp."  1.4 14.0   1 1   
010611  Live primates  1.4 0.0 1       
611020  Jerseys, pullovers, cardigans, waistcoats and similar 
articles, of cotton, knitted or crocheted (excl. wadded 
waistcoats)  1.2 12.0   3 3   
090510  Vanilla, neither crushed nor ground  1.2 6.0   1 1   
392330  Carboys, bottles, flasks and similar articles for the 
conveyance or packaging of goods, of plastics  1.1 6.0   2 2   
901890  Instruments and appliances used in medical, surgical 
or veterinary sciences, n.e.s.  1.0 0.0 8       
051191  Products of fish or crustaceans, molluscs or other 
aquatic invertebrates; dead fish, crustaceans, 
molluscs or other aquatic invertebrates, unfit for 
human consumption  0.9 0.0 2       
220710  Undenatured ethyl alcohol, of actual alcoholic 
strength of >= 80%  0.8 *   1 1   WT/REG427/1  
 
- 31 - 
 
  Mauritius' top export products in 2018 -2020  Access conditions to UK's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  
MFN 2017  
Duty -free in 
2021  
Remaining  
dutiable  Average 
MFN applied 
rate (%)  
Duty Free  
Dutiable 
Lines  
510610  Carded wool yarn containing >= 85% wool by weight 
(excl. that put up for retail sale) 0.8 2.0   2 2   
271113  Butanes, liquefied (excl. of a purity of >= 95% of n -
butane or isobutane)  0.8 0.0 4       
230120  Flours, meals and pellets of fish or crustaceans, 
molluscs or other aquatic invertebrates, unfit for 
human consumption  0.8 0.0 1       
852872  Reception apparatus for television, colour, whether or 
not incorporating radio -broadcast receivers or sound 
or video recording or reproducing apparatus, 
designed to incorporate a video display or screen  0.7 14.0   6 6   
  Total  66.8   19 61 61 0 
* Specific duties .  
Note:  Based on the HS 2017 nomenclature.  Tariff lines subject to in -quota rates are excluded from the 
computations. For the calculation of averages, specific rates are excluded, and the ad valorem  part of 
alternate rates are included.  For the tariff lines subject to seasonal duties, the average r ate for the 
entire year is used for the calculation. Products classified beyond the HS 8 -digit level are counted as 
one and their tariff rates are averaged at the 8 -digit level.  
Source:  WTO estimates based on data submission from the UK authorities and U NSD Comtrade Database.  
 
7. Table A1.7 shows market access opportunities for the Seychelles' top 25 global exports in the 
UK which in 2018 -20 accounted for 75.3% of the Seychelles'  global exports and were covered by 
107 lines in the UK tariff in 2021. Of these  lines 46 were already duty free on an MFN basis; the 
remaining 61 lines became duty free in 2021 under the Agreement as a result of which no lines 
remain dutiable.  
Table A1. 7 United Kingdom: Market access opportunities under th e agreement for 
Seychelles' top 25 exports to the world  
Seychelles' top export products in 2018 -2020  Access conditions to UK's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  
MFN 2017  
Duty -free in 
2021  
Remaining  
dutiable  Average 
MFN 
applied 
rate (%)  
Duty Free  
Dutiable 
Lines  
160414  Prepared or preserved tunas, skipjack and atlantic bonito, whole 
or in pieces (excl. minced)  37.7 20.5 0 10 10   
890392  Motor boats and motor yachts, for pleasure or sports (other than 
outboard motor boats)  18.4 0.0 3       
030342  Frozen yellowfin tunas "thunnus albacares"  6.0 10.0 1 1 1   
880212  Helicopters of an unladen weight > 2.000 kg  2.1 0.0 1       
230120  Flours, meals and pellets of fish or crustaceans, molluscs or 
other aquatic invertebrates, unfit for human consumption  2.0 0.0 1       
240220  Cigarettes, containing tobacco  1.6 30.0   2 2   
150420  Fats and oils of fish and their fractions, whether or not refined 
(excl. liver oils and chemically modified)  1.4 5.0 1 1 1   
271019  Medium oils and preparations, of petroleum or bituminous 
minerals, not containing biodiesel, n.e.s.  0.9 1.2 12 13 13   
890391  Sailboats and yachts, with or without auxiliary motor, for 
pleasure or sports  0.8 0.0 2       
030369  Frozen fish of the families bregmacerotidae, euclichthyidae, 
gadidae, macrouridae, melanonidae, merlucciidae, moridae and 
muraenolepididae (excl. cod, haddock, coalfish, hake, alaska 
pollack and blue whiting)  0.8 9.7   6 6   WT/REG427/1  
 
- 32 - 
 
  Seychelles' top export products in 2018 -2020  Access conditions to UK's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  
MFN 2017  
Duty -free in 
2021  
Remaining  
dutiable  Average 
MFN 
applied 
rate (%)  
Duty Free  
Dutiable 
Lines  
030349  Frozen tunas of the genus "thunnus" (excl. thunnus alalunga, 
thunnus albacares, thunnus obesus, thunnus thynnus, thunnus 
orientalis and thunnus maccoyii)  0.7 10.0 1 1 1   
271012  Light oils and preparations, of petroleum or bituminous minerals 
which >= 90% by volume "incl. losses" distil at 210°c "astm d 
86 method" (excl. containing biodiesel)  0.6 3.3 2 9 9   
030819  Smoked, dried, salted or in brine, sea cucumbers "stichopus 
japonicus, holothuroidea"  0.5 10.0   1 1   
890399  Vessels for pleasure or sports; rowing boats (excl. motor boats 
and motor yachts powered other than by outboard motors, 
sailboats and yachts with or without auxiliary motor and 
inflatable boats)  0.4 0.0 3       
880220  Aeroplanes and other powered aircraft  of an unladen weight <= 
2.000 kg (excl. helicopters and dirigibles)  0.3 0.0 1       
880330  Parts of aeroplanes or helicopters, n.e.s. (excl. those for gliders)  0.2 0.0 1       
010620  Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, 
gavials and lizards"  0.1 0.0 1       
901890  Instruments and appliances used in medical, surgical or 
veterinary sciences, n.e.s.  0.1 0.0 8       
080290  Nuts, fresh or dried, whether or not shelled or peeled (excl. 
coconuts, brazil nuts, cashew nuts, almonds, hazelnuts, filberts, 
walnuts, chestnuts, pistachios, macadamia nuts, kola nuts and 
areca nuts)  0.1 1.3 1 2 2   
731100  Containers of iron or steel, for compressed or liquefied gas (excl. 
containers specifically constructed or equipped for one or more 
types of transport)  0.1 2.0   6 6   
870323  Motor cars and other motor vehicles principally designed for the 
transport of <10 persons, incl. station wagons and racing cars, 
with only spark -ignition internal combustion reciprocating piston 
engine of a cylinder capacity > 1.500 cm³ but <= 3.000 cm³ 
(excl. vehicles for travelling on snow and other specially 
designed vehicles of subheading 8703.10)  0.1 10.0   3 3   
030232  Fresh or chilled yellowfin tunas "thunnus albacares"  0.1 10.0 1 1 1   
220840  Rum and other spirits obtained by distilling fermented sugar -
cane products  0.1 * 2 4 4   
030799  Molluscs, even in shell, smoked, dried, salted or in brine (excl. 
oysters, scallops of the genera pecten, chlamys or placopecten, 
mussels "mytilus spp., perna spp.", cuttle fish and squid, 
octopus "octopus spp.", snails other than sea snails, clams, 
cockle s and ark shells, abalone and stromboid conchs); flours, 
meals and pellets of molluscs, smoked, dried, salted or in brine, 
fit for human consumption  0.1 10.0   1 1   
853690  Electrical apparatus for switching electrical circuits, or for 
making connections to or in electrical circuits, for a voltage <= 
1.000 v (excl. fuses, automatic circuit breakers and other 
apparatus for protecting electrical circuits, relays and other 
switches, lamp holders, plugs and sockets)  0.1 0.0 4       
  Total  75.3   46 61 61 0 
* Specific duties .  
Note:  Based on the HS 2017 nomenclature.  Tariff lines subject to in -quota rates are excluded from the 
computations. For the calculation of averages, specific rates are excluded, and the ad valorem  part of 
alternate rates are included.  For the tariff lines subject to seasonal duties, the average rate for the 
entire year is used for the calculation. Products classified beyond the HS 8 -digit level are counted as 
one and their tariff rates are averaged at the 8 -digit level.  
Source:  WTO es timates based on data submission from the UK authorities and UNSD Comtrade Database.  
 
8. Table A1.8 shows market access opportunities for Zimbabwe's top 25 global exports in the UK 
which in 2018 -20 accounted for 93.3% of Zimbabwe's global exports and were cov ered by 42 lines 
in the UK tariff in 2021. Of these lines 20 were already duty free on an MFN basis; the remaining 22 
lines became duty free in 2021 under the Agreement as a result of which no lines remain dutiable.  WT/REG427/1  
 
- 33 - 
 
  Table A1. 8 United Kingdom: Market access opportunities under the agreement for 
Zimbabwe's top 25 exports to the world  
Zimbabwe's top export products in 2018 -2020  Access conditions to UK's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  
MFN 2017  
Duty -free in 
2021  
Remaining  
dutiable  Average 
MFN 
applied 
rate (%)  
Duty Free  
Dutiable 
Lines  
710813  Gold, incl. gold plated with platinum, in semi -manufactured 
forms, for non -monetary purposes  25.1 0.0 2       
240120  Tobacco, partly or wholly stemmed or stripped, otherwise 
unmanufactured  18.4 *   5 5   
750110  Nickel mattes  15.7 0.0 1       
260400  Nickel ores and concentrates  13.7 0.0 1       
720241  Ferro-chromium, containing by weight > 4% of carbon  4.7 0.0 2       
710221  Industrial diamonds unworked or simply sawn, cleaved or 
bruted  2.8 0.0 1       
711319  Articles of jewellery and parts thereof, of precious metal 
other than silver, whether or not plated or clad with 
precious metal (excl. articles > 100 years old) 2.1 2.0   1 1   
711011  Platinum, unwrought or in powder form  1.9 0.0 1       
261000  Chromium ores and concentrates  1.5 0.0 1       
170114  Raw cane sugar, in solid form, not containing added 
flavouring or colouring matter (excl. cane sugar of 1701 13)  1.0 *   2 2   
520100  Cotton, neither carded nor combed  1.0 0.0 2       
410320  Raw hides and skins of reptiles, fresh or salted, dried, 
limed, pickled or otherwise preserved (excl. tanned, 
parchment -dressed or further prepared)  0.7 0.0 1       
270400  Coke and semi -coke of coal, of lignite or of peat, whether or 
not agglomerated; retort carbon  0.7 0.0 3       
090240  Black fermented tea and partly fermented tea, whether or 
not flavoured, in immediate packings of > 3 kg  0.5 0.0 1       
240319  Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion (excl. water -pipe tobacco 
containing tobacco)  0.5 70.0   2 2   
711311  Articles of jewellery and parts thereof, of silver, whether or 
not plated or clad with other precious metal (excl. articles > 
100 years old)  0.4 2.0   1 1   
080261  Fresh or dried macadamia nuts, in shell  0.4 2.0   1 1   
240220  Cigarettes, containing tobacco  0.4 30.0   2 2   
253090  Arsenic sulfides, alunite, pozzuolana , earth colours and 
other mineral substances, n.e.s.  0.3 0.0 1       
251611  Granite, crude or roughly trimmed (excl. already with the 
characteristics of setts, curbstones and flagstones)  0.3 0.0 1       
170113  Raw cane sugar, in solid form, not containing added 
flavouring or colouring matter, obtained without 
centrifugation, with sucrose content 69° to 93°, containing 
only natural anhedral microcrystals (see subheading note 
2.) 0.3 *   2 2   
240130  Tobacco refuse  0.3 *   1 1   
271600  Electrical energy  0.3 0.0 1       
251612  Granite, merely cut, by sawing or otherwise, into blocks or 
slabs of a square or rectangular shape (excl. already with 
the characteristics of setts, curbstones and flagstones)  0.2 0.0 1       
240110  Tobacco, unstemmed or unstripped  0.2 *   5 5   
  Total  93.3   20 22 22 0 
* Specific duties .  
Note:  Based on the HS 2017 nomenclature.  Tariff lines subject to in -quota rates are excluded from the 
computations. For the calculation of averages, specific rates are excluded, and the ad valorem  part 
of alternate rates are included.  For the tariff lines subject to seasonal duties, the average r ate for 
the entire year is used for the calculation. Products classified beyond the HS 8 -digit level are 
counted as one and their tariff rates are averaged at the 8 -digit level.  
Source:  WTO estimates based on data submission from the UK authorities and U NSD Comtrade Database.  
 
__________