RESTRICTEDWORLD TRADE
ORGANIZATIONG/AG/NG/S/10
7 June 2000
(00-2229)
Committee on Agriculture
TARIFF INFORMATION ON AGRICULTURAL PRODUCTS
Note by the Secretariat
Introduction
1. This note provides an up-to-date overview of the information available in the Secretariat on
tariffs and import flows in respect of agricultural products. It describes both existing and projected
sources of information of the kind contained in Table 1. The note is intended to serve as an index.  It
does not in itself contain the information referenced.
Table 1:  Market Access inform ation relevant to this paper
Base duties Preferential duties
Bound duties Other duties and charges (ODC)
TRQs and in-quota tariff rates Special agricultural safeguard (SSG)
Applied duties Imports
2. There are two main in-house sources relevant to this note, the Consolidated Tariff Schedules
(CTS) database and the Integrated Data Base (IDB).  There is also a variety of other documents
containing tariff information, including papers prepared in the context of the Process of Analysis and
Information Exchange (AIE papers) and the Special Sessions of the Committee on Agriculture
(G/AG/NG/S series).  Also relevant  are papers prepared by the Market Access Division, the Statistics
Division and by the Development Division, as well as reports prepared by the Secretariat for the
purposes of the Trade Policy Review Mechanism.  While these sources are for the most part not in the
form of databases, they are, like the CTS and the IDB, accessible electronically.
The Consolidated Tariff Schedules database project (CTS database)
3. The objective of the CTS project is to develop an electronic database of Members' tariff
concessions made in the context of the Uruguay Round and previous negotiations.  The database will
also incorporate post-Uruguay Round concessions.  The purpose of the database is to reflect
accurately Members' tariff concessions in a standardized format and to serve as a practical workingtool for delegations, without implications as to the legal status of the information contained therein.
Although the CTS database project was approved by the Market Access Committee at its November
1998 meeting, it started only in April 1999 when the Government of the United Kingdom provided
the necessary funds.
 1
4. The term "consolidated" means that for each Member, the database will contain all tariff
concessions to date in one listing and in the latest nomenclature adopted by the Member (for example,
                                                     
1 The CTS database and the project itself are described in G/MA/63, dated 18 June 1999.G/AG/NG/S/10
Page 2
HS96, or HS92 for Members that have not yet implemen ted HS96 in their customs tariffs).  Subject to
the availability of resources, the CTS database will be updated, as appropriate, for certified
modifications and rectifications of Members' Schedules.  Table 2 illustrates the elements of
information that the CTS contains.  The Annex to this note contains a more detailed explanation of
these elements.
Table 2: Data Elements for inclusion in the CTS Database
Tariff line Base duty – binding Earlier concessions (if  av.)
Tariff suffix (ex) Bound duty – ad valorem Present Legal Instrument
Source of concession Bound duty – other First Legal Instrument (if av.)
Certification indicator Bound duty units Other Duties and Charges:
Product level Special safeguard - ODC ad valorem  duty
Product description Implementation period from - ODC other duty
Base duty – ad valorem Implementation period to - ODC duty units
Base duty – other Present INR - ODC Textual information
Base duty units Earlier INR's (if available) Comments
Source:  G/MA/63
5. The Secretariat has completed the consolidation of the tariff concessions for developing
countries and has sent the draft database files to these Members for review and approval.  Developed
country Members are currently preparing their own information for submission to the Secretariat.  As
of 30 May 2000, one developed Member had submitted its draft database file to the Secretariat.
Interest has been expressed by some Members to complement current work with additional
information on tariff rate quotas (TRQs) and on the specific commitments limiting subsidization
(domestic support and export subsidies). Subject to further discussions by Members and funding
considerations, the Secretariat could complement the current data files on developing countries with
the additional agriculture-related information for developing countries, where relevant.  As with the
tariff concessions, the developed country Members could prepare the information themselves and
submit it to the Secretariat.
The Integrated Data Base  (IDB)
6. The information contained in the IDB covers ta riffs and imports at the tariff line level for
each Member that has made submissions.2  On tariffs, Members have committed themselves to
provide MFN duties for applied and current bound duty levels on an annual basis.3  A few Members
have provided ad valorem  equivalents of specific, mixed and compound duties, but there is no
obligation to do so.  The provision of preferential duties, such as GSP is also optional.  Imports aresubmitted on a tariff line basis.  All data elements to be supplied by Members are contained in
Table 3.
4
                                                     
2 The original decision to create the IDB was taken by the GATT Council in November 1987 (BISD 34S, pp. 66-67 refer).  The
annual submission of tariffs and imports became a notification requirement in July 1997 (WT/L/225, refers).
3 Information on current-year tariffs by 30 March, and imports for previous year by 30 September.
4 The modalities and operation of the IDB are contained in G/MA/IDB/1/Rev.1 plus /Add.1 plus Corr.1, dated  27 June 1997.  In
July 1997, the General Council adopted a decision on the supply of information to the IBD in line with these modalities (WT/L/2 25, refers).G/AG/NG/S/10
Page 3
Table 3:  Data elements to be  supplied by Members for the IDB
Imports Tariffs References
Tariff line number
PartnerCustoms valueQuantity 1 - Unit 1Quantity 2 - Unit 2Tariff line number
Suffix (see G/MA/IDB/1/Rev.1
for details)
Product descriptionDuty:
Partner
Ad valorem  duty rate
Specific, mixed or
compound duty (text)
Binding code,
coverage
NotesMFN:  Bound and
Applied
Other  (on a voluntary
basis):
Pharmaceutical
products, ITAproducts,preferentialduties, etc.- Tariff nomenclature (HS 1992,
HS 1996, CCCN, etc.)
- System of trade (general or
special)
- Year of imports- Imports exchange rate including
where applicable, the spread overthe year (if reported in nationalcurrency)
- Imports currency unit- Imports valuation basis (c.i.f.,
f.o.b., f.a.s.), as applicable
- National country codes and
quantity codes
- Type of relation (a list showing
the tariff relationship between theimporting Member and eachtrading partner)
- Year of tariffs- Duty averaging method (simple
or weighted)
- A.V.E. calculation method
(based on imports from World,
WTO Members, MFN imports,
etc.)
- Duty currency unit (for mixed,
compound duties)
- Duty assessment (net weight,
gross weight)
- National correlations (the HS
codes and/or tariff lines inproduct groups)
- National correlations between the
tariff nomenclatures for year nand year n-1
Source:  Modalities and Operation of the Integrated Data Base, G/MA/IDB/1/Rev.1, dated  27 June 1997.
7. A total of 120 Members are required to make submissions.5  As of 30 May 2000, 72 Members
had submitted at least one tariff schedule or import values for one year in response to the IDBnotification requirements, representing about sixty per cent of WTO Membership. The value of
responding Members' imports account for 95 per cent of the imports of all Members.  Of the 48 non-
respondents, 47 are least-developed and othe r developing country Members.  A review of
participation in the IDB is currently being conducted, and the Secretariat organized a seminar on the
IDB for delegations on 22-23 May 2000.
6
                                                     
5 The total is 120 as the EC and its member States and Switzerland/Liechtenstein are counted, respectively, as one.
6 A detailed review of the IDB is contained in G/MA/IDB/W/5/Rev.1, dated 2 May 2000.G/AG/NG/S/10
Page 4
8. The  IDB is accessible to all WTO Members, either through a CD-ROM on a personal
computer or via password-protected access through the Internet.  The CD-ROM is updated twice a
year and distributed to all Members.  The Internet facility is updated monthly.
The link between the  IDB and the CTS
9. For a fuller picture of relevant market access information the link between the CTS database
and the IDB will be important.  For example, should Members wish to make a comparison betweenthe final bound rate and the current applied rate for a certain product, both the IDB and the CTS may
have to be consulted.  The reason for this is that the IDB contains current bound rates (staged
reduction), but may not contain the final bound rate, which is recorded in the CTS.  Conversely, the
CTS will have no information on imports, applied rates, current bound rates and preferential rates, but
these data may be obtained from the IDB.  The Secretariat is currently developing the link between
the CTS and the IDB which would enable Members to extract data from both and make comparisons,
or other analyses.
10. Table 4 summarizes the market access information included in the CTS and IDB databases.  It
indicates which source contains what information and for how many Members.
Table 4: Summary of WTO information on tariffs and imports from the CTS and  IDB
(CTS:  when project is completed,
IDB: reflects information received in at least one of the reporting years after 1996)
Type of information Information available for ... Members1Source
Base duties 120 CTS
Bound duties 120 CTS
Other commitments in
agriculture 2 all relevant Members CTS
Other duties and charges 120 CTS
Special Agricultural Safeguard all relevant Members CTS
Imports 65 IDB
Applied duties 58 IDB
1 Counting the EC and its member States and Switzerland/Liechtenstein, respectively, as one.  Only a
limited number of the 120 Members have TRQs, domestic support and export subsidy reduction
commitments or access to the Special Agricultural Safeguard.Notes:
2 Includes TRQs and domestic support and export subsidy reduction commitments;  the processing of
these supplementary commitments by the Secretariat is subject to further discussions by Members and
funding considerations.
Source: G/MA/IDB/W/5/Rev.1, dated 2 May 2000 (information as of 14 April 2000).
Analysis and Information Exchange (AIE) Papers
AIE/S13 – Tariff Treatment of Products of Spe cial Interest to Developing Country Members
(28 July 1999)
11. This paper contains over 1,000 pages of tables on market access information for products
identified by developing countries as being of interest to them.  The information relates, on an HS96
tariff-line basis (6-digit code), to 210 tariff items and 52 markets.7  These markets were identified by
developing countries as potential export destinations for their products.  Products included are for
example:  flowers, fruit and vegetable products, ro ot and tuber products, bananas, nuts, coffee and tea,
seeds, oils (including palm oil), meat and dairy products, sugar, cocoa, tobacco and cotton.  The
                                                     
7 The full list of tariff items is presented on pages 1012 – 1033 of the document (all descriptions are trilingual).G/AG/NG/S/10
Page 5
information is presented on a product-by-product basis.  In other words, for each product a table
specifies the base duty, final bound duty, ODCs and a TRQ-indication for the 52 developed and
developing country markets.
12. Table 5 provides excerpts of information available in this paper for illustrative purposes.  In
July 1999, all Members received one copy of this document as well as a diskette with the information
in text and data base format.
Table 5: Excerpts from AIE/S13
Table: 122 0804.40 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.  – avocados
Dattes, figues, ananas, avocats, goyaves, mangues et mangoustans, frais ou secs.  – avocats
Dátiles, higos, piñas tropicales (ananás), aguacates (paltas), guayabas, mangos y mangostans, frescos o
secos. – aguacates (paltas)
Member HS96Tariff
line Ex Description Base DutyFinal Bound
Duty
ODC
TRQSource
Brazil 0804.400804.4000
00 55 35 IDB-URMTN
EC 0804.40 0804.4020From 1 January to 31
May 8.0 4.0 IDB – 96
Turkey 0804.40 0804.4000 75 58.5 X1IDB-URMTN/UR
Table: 207 1511.90 Palm oil and its fractions, whether or not refined, but not chemically modified. – other
(continued) Huile de palme et ses fractions, même rafinées, mais non chimiquement modifiées. – autres
Aceite de palma y sus fracciones, incluso refinade, pero sin modificar químicamente. – los demás
Norway 1511.90 1511.9010 01251% OR 6.96 per
KGM WIG **AVE = 251176% OR 4.88 per
KGM WIG **AVE = 176 IDB-URMTN
South Africa 1511.90 1511.9010Solidified or
hardened 163 81 XIDB-URMTN/
UR
Switzerland 1511.90 1511.9010 01Destinees a
l'affouragement 123 per CKB 86 per CKB IDB-URMTN
Notes: Duties and ODCs are ad valorem  unless otherwise stated.  The source for ODCs and TRQs follow the "/" symbol
1 More detail in the original.
Other relevant AIE papers
13. Document AIE/S5 ("Ad valorem, Specific and other Tariffs", dated 6 February 1998),
summarizes information on various types of duties used to express tariff commitments.  It gives
examples of different tariff binding formulations which appear in Uruguay Round Schedules ( ad
valorem , specific, mixed, compound and technical) and discusses methods of calculating ad valorem
equivalents.
14. Both AIE/S6 ("Special and Differential Treatment Provisions Relating to the Agreement on
Agriculture", dated 16 February 1998) in Annex 2, and AIE/11 ("Uruguay Round Agriculture Tariff
Reductions for Selected WTO Members According to Stage of Processing", dated 23 June 1998)
contain information on tariff reductions achieved during the Uruguay Round.
Papers in the G/AG/NG/S series
15. Document G/AG/ NG/S/7, dated 23 May 2000, entitled "Tariff and other Quotas", contains a
listing of all scheduled tariff and other quotas.  The paper provides, inter alia , an overview of the
tariff quotas by product categories and by Member.  It also contains information on imports within
tariff quotas.  It should be noted that with respect to in-quota and out-of-quota tariff rates, work isG/AG/NG/S/10
Page 6
currently being done in the context of the CTS project, as noted in paragraph 5 above.  This paper
takes into account the notifications and comments by Members received by the Secretariat up to
15 May 2000.
16. Document G/AG/ NG/S/8, dated 26 May 2000, entitled "Tariff Quota Administration Methods
and Tariff Quota Fill", provides detailed information on tariff rate quota administration and tariff
quota fill. The paper takes into account notifications by Members received by the Secretariat up to15 May 2000.
17. Document G/AG/NG/S/9, 6 June 2000, entitled "Special Agricultural Safeguard", sets out the
basic information relevant to the Special Agricultural Safeguard.  It lists the thirty-one Members
which have reserved the right to take recourse to this provision for certain designated products, and
contains a comprehensive listing, by Member, of the tariff items concerned.  Furthermore, the
document provides information on the actual use of the SSG between 1995 and the cut-off date of
25 May 2000.
Other tariff information available in the Secretariat
18. Documents G/MA/TAR/3/Rev.5 and Corr.1, issued on 6 March 2000 by the Market Access
Division, contains revised and up-to date lists of national applied tariffs and their latest modifications
available in the Secretariat.  As evident in the example shown in Table 6, the information is drawn
from customs tariffs, the publications of the International Customs Bureau in Brussels and theBundestelle für Aussenhandelsinformation-GFAI (Germany).  It is updated on a yearly basis.
Table 6:  Excerpt from G/MA/TAR/3/Rev.5 (16 March 2000):
Country National Tariff1Brussels Bureau BFAI2
Angola (COMESA) 41991 - -
Antigua and Barbuda
(CARICOM)(1998) 1995 -
Argentina (MERCOSUR)61998 1998 -
1  The brackets around certain years signify that the tariff schedule of the Free Trade Agreement or Customs
Union to which the Member is a party has been used.
2  BFAI Bundestelle für  Aussenshandelsinformation.
4 Tariff not available in HS.
6 Spanish version.
Market Access for Least-Developed Countries
19. In November 1999, the Development Division issued a compilation of information on market
access conditions relating to the exports of the twenty-nine least-developed country Members of theWTO.
8  This paper is wider in scope than the AIE/S13 (paragraph 11, above) in that it addresses
products other than agriculture. Unlike AIE/S13 which is organized on a product-by-product basis
(tariff line level), the information is presented on a country-by-country basis.  It contains a series of
tables that present market access information relating to exports of the 29 LDCs into 23 major
markets (7 developed country markets, including the EC and 16 developing or transition economies).These 23 import markets collectively account for the destination of 95 per cent of all LDC exports.  A
                                                     
8 WT/COMTD/LDC/W/16 (16 November 1999).  This document builds on – and updates – work undertaken by the Secretariat
on market access information in the context of the 1997 High Level Meeting on Least Developed Countries.  This previous work iscontained in documents WT/LDC/HL/14 and /Add.1 (23 October 1997) and further expanded and complemented in
WT/COMTD/LDC/W/11/Rev.1 (11 December 1998).G/AG/NG/S/10
Page 7
subsequent note summarizes this information.  In this summary, market access data for each LDC is
classified into four sector groups, including agriculture and fisheries.9
Secretariat Trade Policy Review Reports
20. Each Trade Policy Review (TPR) report by the Secretariat addresses agriculture.  The reports
cover the use of specific trade policy instruments relevant to market access for agriculture (tariffs,
licensing, SPS measures, subsidies) and also contain a sectoral analysis of agriculture.  The text andAppendix Tables of the report summarize market access information relevant to agriculture on the
basis of currently applied tariffs and, where relevant, tariff rate quotas.  The treatment of agriculture in
these reports differs from Member to Member in accordance with the importance of the market as
well as the significance of agricultural support policies.  Reports may include specific descriptions of
the Member's use of an agricultural policy inst rument, such as the description of Iceland's TRQs
shown in Table 7.
Table 7: Excerpt from
Trade Policy Review of Iceland
Report by the Secretariat
WT/TPR/S/65 (page 69), dated 4 January 2000
Table IV.3
Products subject to tariff quotas in 1999-2000
Description Tariff heading Quota 1 July 1999 -
30 June 2000 (kg.)In-quota
rate (%)Out-of-quota
rate (ISK/kg.)
Beef meat; offals 0202.3002-04; 0210.2001  87,400 0 503;  306
Pork; offals 0203.2903-09;  0210.1200;
0210.1901, 0210.1909 58,800 0 408; 292;
331
Poultry 0207.1200; 0207.1401; 0207.1402;
0207.1409;  0207.2500;
0207.2701,02.09; 0207.3300;
0208.9006;09.56,200 0 150; 150; 206;
150; 206;
206;  474;272
Butter  0405 48,800 0 202
Cheese 0406.1000;  0406.2000;  0406.3000;
0406.4000;  0406.9000.108,800 0 144, 144, 107,
165, 161
Live plants , other potted plants
not exceeding 1 m in height;
some fresh flowers0602.9093; 0603.1009 2,200; 3,300 Seasonal;
applied from 1 May to
30 September 199930 0a
Other prepared or preserved meat,
meat offal or blood :
Homogenized preparation:
1602.10; Of liver of any animal:
1602.20;  Of turkeys: 1602.31; Ofchicken: 1602.32; Of swine:
Hams and cuts thereof: 1602.41;
Shoulders and cuts thereof:1602.42; Other, including
mixtures: 1602.49; Of bovine
animals: 1602.50; Of lamb meat:
1602.90.1602.1001,09
; 1602.2011,12
1602.2019; 1602.2021; 1602.2022;
1602.2029; 1602.3101,02; 1602.3109;
1602.3201,02; 1602.3209;1602.3901,02;  1602.3909;
1602.4101; 1602.4102; 1602..4109;
1602.4201; 1602.402; 1602.4209;1602.4901; 1602.4902; 1602.4909;
1602.5001; 1602.5002, 1602.5009;
1602.9011; 1602.9012; 1602.9019;
1602.9021;   1602.9022;    1602.9029.79,200 0 85;  118;
44;  118;  78;
26;  206;  115;
206;  115;
206;  115;
529;  343;  115,
412;  247;  83,
511;  307;  102;368;  304;  102;
442;  265;  89;
442;  265;  89.
                                                     
9 WT/COMTD/LDC/W/17 (25 January 2000).G/AG/NG/S/10
Page 8
Annex 1:  Data Elements for inclusion in the Consolidated Tariff Schedules Database
Concession Description of what CTS will contain
Tariff line number or HS Code The customs tariff line number (or HS code) associated with the product for which a
concession was offered.  Each entry in the database would have a number associated
with it (including HS and tariff headings).
Suffix (Ex) Indicates that the concession pertains to part of the tariff line or HS code.
Source of the concession This would indicate the source of the concession (pre-UR, UR, HS 1996, ITA,
rectifications, etc).  This data element has been introduced to facilitate theconsolidation of concessions by the Secretariat but might be of use to Members that
are carrying out the work themselves.
Certification indicator Shows whether or not the concession had been certified. This has been included at therequest of Members. Values could be:
Y (Yes)
N (No)
Product level This element has been introduced to define the hierarchical structure of the schedule's
nomenclature in the database.  It is used in conjunction with the tariff line to uniquelyidentify each tariff line and is required for the conversion tools developed by theSecretariat.  For Members that are carrying out the work themselves, it would not berequired if HS and tariff heading numbers were recorded using a numbering schemethat does not contain duplicates.
Values could be:
02 - 06 HS 2-digit through HS 6-digit headings
07 - 98 Other headings according to the hierarchy of the schedule
99 Tariff line[G/MA/63, on page 6, contains an example illustrating the use of the product level,
which would be automatically generated by the software conversion tools that have
been developed by the Secretariat]
Product description Tariff line or HS heading description
Base duty – ad valorem Ad valorem duty rate used as the base rate in the most recent negotiations.
Base duty – other Specific, mixed, compound or other base duty, where applicable.
Base duty units Where applicable, unit of specific or other duty.
Base duty binding Binding status of the base duty.  Possible values could be:
B (Bound)
U (Unbound)
Bound duty – ad valorem Ad valorem duty of the latest concession.
Bound duty – other Specific, mixed, compound or other duty.
Bound duty units Where applicable, unit of specific or other duty.
Implementation period (from) Start year of the first reduction.
Implementation period (to) End year when the final concession is implemented.
Special Safeguard indicator Indication that the Special Safeguard provisi on is applicable to the tariff line or HS
code (applicable only for agricultural products).  Possible value could be "SSG".
INR's on the present concession WTO Member(s) holding Initial Negotiating Rights (INR's) on the present concession.G/AG/NG/S/10
Page 9
Concession Description of what CTS will contain
INR's on earlier concessions If available, WTO Member(s) holding INRs on earlier concession(s).
Earlier concessions If available, duty level of concessions granted for historical INRs.
Legal Instrument containing the
present concessionWTO Legal instrument in which the present concession on the product was established
(e.g. UR/94)
Legal Instrument containing the
first concessionIf available, WTO / GATT legal instrument in which the first concession on the
product was established (e.g. G/47, T/51)
Other Duties and Charges
(ODCs)Other duties and charges applicable to the tariff line - this can consist of ad valorem
and specific elements or textual information.
ODC – ad valorem  duty Other duties and charges applicable to the tariff line – this can consist of ad valorem
and specific elements or textual information.
ODC – other duty Where applicable, unit of specific or other duty.
ODC – duty units Other information on duties and charges applicable to the tariff line
ODC – textual information Comments relating to the individual concessions could be recorded here.
Comments
Source:  G/MA/63, Annex 1.
__________