RESTRICTEDWORLD TRADE
ORGANIZATIONG/C/W/257
28 March 2001
(01-1521)
Council for Trade in Goods
18 April 2001Original:  English
SWITZERLAND - PREFERENCES FOR ALBANIA AND BOSNIA-HERZEGOVINA
REQUEST FOR A WAIVER
The following communication, dated 5 March 2001, has been received from the Permanent
Delegation of Switzerland.
_______________
In the framework of the Stability Pact for South Eastern Europe , as of 1 April 2001,
Switzerland will grant an autonomous preferential import regime for products originating in Albania
and Bosnia-Herzegovina.  After the manner of the European Communities and Turkey, whose waiver
requests of a similar nature have already been approved, Switzerland requests that the Council forTrade in Goods examines its waiver request in accordance with Article IX:3(b) of the Marrakesh
Agreement Establishing the World Trade Organization.  To this end, a draft Decision and an
Explanatory Note which contains the list of relevant products are attached.G/C/W/257
Page 2
SWITZERLAND - PREFERENCES FOR ALBANIA AND BOSNIA-HERZEGOVINA
REQUEST FOR A WAIVER
Draft Decision
Decision of (...) 20011
The General Council,
HAVING REGARD TO  paragraphs 1 and 3 of Article IX of the Marrakesh Agreement
Establishing the World Trade Organization (the "W TO Agreement"), the Guiding Principles to be
followed in considering applications for waiv ers adopted on 1 November 1956 (BISD 5S/25), the
Understanding in Respect to Waivers of Obligations under the General Agreement on Tariffs and
Trade 1994, paragraph 3 of Article IX of the WTO Agreement, and Decision-Making Proceduresunder Articles X and XII of the WTO Agreement agreed by the General Council (WT/L/93);
CONDUCTING  the function of the Ministerial Conference in the interval between meetings
pursuant to paragraph 2 of Article IV of the WTO Agreement;
TAKING NOTE of the request of Switzerland for a waiver from its obligations under
paragraph 1 of Article I of the GATT 1994 to the extent necessary to permit Switzerland to afford
duty-free or preferential treatment to eligible products originating in Albania and Bosnia-
Herzegovina, without being required to extend the same duty-free or preferential treatment to like
products of any other Member;
REFERRING to the explanatory note presented by Switzerland on [...];TAKING NOTE of the 1979 Decision on Differential and More Favourable Treatment,
Reciprocity and Fuller Participation of Developing Countries and the 1994 Decision on Measures in
favour of Least-Developed Countries;
CONSIDERING the exceptional situation in Albania and Bosnia-Herzegovina and the efforts
being made by the Members to provide for the preservation of peace and for economic reconstruction
in South Eastern Europe;
CONSIDERING that the duty-free and preferential treatment to eligible products Switzerland
affords to these countries is intended to promote economic expansion and recovery in a manner
consistent with the objectives of the GATT 1994 and not to create barriers for the trade of other
Members;
NOTING that Bosnia-Herzegovina has yet to accede to the WTO;NOTING that, in light of the foregoing, the exceptional circumstances justifying a waiver
from the provisions of paragraph 1 of Article I of the GATT 1994 exist;
                                                     
1 Adopted in accordance with the Procedures on WTO Decision-Making under Articles IX and XII of
the WTO Agreement agreed by the General Council (WT/L/93)G/C/W/257
Page 3
DECIDES  as follows:
1. Subject to the conditions set out in this Decision, the provisions of paragraph 1 of Article I of
the GATT 1994 shall be waived until 31 March 2004 to the extent necessary to permit Switzerland to
afford duty-free or preferential treatment to elig ible products originating in Albania and Bosnia-
Herzegovina, without being required to extend the same duty-free or preferential treatment to like
products of any other Member.
2. Such duty-free or preferential treatment shall not raise new barriers for the trade of other
Members. Switzerland shall upon request consult pr omptly with any Member on the operation of its
preferential or duty-free concessions in respect of the countries listed in paragraph 1 of this Decision,
or on any other matter arising in respect of this Decision. Where a Member considers that its benefits
under the GATT 1994 are or may be impaired unduly as a result of measures put in place bySwitzerland and covered by this Decision, Switzerland shall examine the possibility of a satisfactory
adjustment of the matter.  This Decision does not affect Members’ rights as set out in the
Understanding in respect of Waivers of Obligations under the GATT 1994, particularly paragraph 3,
thereof.
3. Switzerland shall report annually to the General Council on the preferences and duty-free
treatment afforded to products from the countries listed in paragraph 1, including the extent to which
such preferences and duty-free treatment is different from Switzerland’s MFN and GSP concessions,
with a view to facilitating the annual review provided for in paragraph 4 of Article IX of the WTO
Agreement.
4. Accession to the WTO by Bosnia-Herzegovina will not affect the application of this Decision.
__________G/C/W/257
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EXPLANATORY NOTE
Introduction
As of 1 April 2001, Switzerland will grant an autonomous preferential import regime for
products originating in Albania and Bosnia-Herzegovina. This preferential treatment will be the same
as the one applying to imports from least developed countries within the Swiss Generalized System of
Preferences (GSP). This measure forms part of a comprehensive programme in the framework of the
Stability Pact for South Eastern Europe  and is limited to a period of three years.
Prior to the entry into force of this regime, Albania and Bosnia-Herzegovina have benefited
from preferences for developing countries within  the Generalized System of Preferences (GSP).
The new preferential regime for Albania and Bosnia-Herzegovina will constitute a departure
from the provisions of paragraph 1 of Article I of the GATT 1994. Switzerland, therefore, considers itnecessary to seek a waiver from its WTO obligations.
This explanatory note outlines the political and economic conditions behind the application of
the preferential treatment to Albania and Bosnia-Herzegovina and explains briefly the characteristic
of such regime.
Background Information
On 10 June 1999, at the initiative of the European Union, the Stability Pact for South Eastern
Europe  was established. In this framework, more than 40 partner countries and international
organisations, among them Switzerland, have agreed on a comprehensive programme to contribute to
political stability and economic development in the region.
Switzerland supports this international effort to promote economic development and
integration in various ways by:
/g167 contributing directly to the initiatives of the Stability Pact  to improve the investment climate in
the region and to promote regional trade liberalisation and facilitation;
/g167 intensifying its support for private sector development as well as investment and trade promotion
in the region;
/g167 increasing its financial assistance to the region, in  particular for the realisation of infrastructure
projects which help improve regional economic exchange;
/g167 strengthening its network of economic agreements (Agreements on Economic Relations,
Investment Protection and Double Taxation) with the countries of the region.
To strengthen economic ties, Switzerland furthermore intends to improve its trade relations
with the countries of the region. In this perspective,  Switzerland aims to conclude as soon as possible
free trade agreements with all countries of the region. However, with regard to Albania and Bosnia-
Herzegovina the general economic and political conditions for free trade negotiations are not yet
fulfilled and Switzerland has, therefore, deci ded to apply to these countries an autonomous
preferential import regime. This is a short term measure which is limited to a period of three years.G/C/W/257
Page 5
Based on the same framework and objectives, the European Community and Turkey apply a
similar preferential regime to imports from countries of South Eastern Europe. The respective requests
for a waiver from the obligations under paragraph 1 of Article I of the GATT 1994 were accepted by
the General Council on 8 December 20002.
General characteristics of the trade regime applied to Albania and
Bosnia-Herzegovina
As it is mentioned above, the preferential treatment applied to Albania and Bosnia-
Herzegovina will be the same as the one applying to imports from least developed countries withinthe Generalized System of Preferences (GSP). Pursuant to this scheme, Switzerland will grant not
only duty-free access for all industrial products but also an exemption from customs duties on most
agricultural products. Annexed hereto is a list of the products covered by this scheme (Annex 1).
3
Prior to the entry into force of this new regime, Albania and Bosnia-Herzegovina have
benefited from the preferences applied by Switzerland  to developing countries. By granting now the
same preferential treatment as the one applying to least developed countries, the product coverage will
be further extended, in particular with regard to agricultural products and textiles and clothing.
Conclusions
Economic incentives such as preferential market access are crucial as positive economic
results have been judged by the international comm unity as a key step in the transition from war to
peace and stability, and from a planned to a market economy.
Having therefore in mind the important aim of the regime that will be applied to Albania and
Bosnia-Herzegovina, we consider it appropriate to request the WTO General Council that the
provisions of paragraph 1 of Article I of the GATT 1994 should be waived until 31 March 2004 to the
extent necessary to permit Switzerland to afford duty-free or preferential treatment to eligible
products originating in Albania and Bosnia-Herze govina, without being required to extend the same
duty-free or preferential treatment to like products of any other WTO Member.
_______________
                                                     
2 Request for a Waiver: G/C/W/178 (EC), G/C/W/217 (Turkey). Decision of the General Council:
WT/L/380 (EC), WT/L/381 (Turkey).
3 As from 1 March 1997, the Swiss Generalized System of Preferences (GSP) was considerably
extended and the revised scheme was notified to the WTO. For additional information, we refer to the
notification presented by Switzerland (WT/COMTD/N/7, 11 April 1997).G/C/W/257
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ANNEX 1
List of Preferences for Goods from Developing Countries
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
0101. 1110 free
1911 10.00
1991 free
2010, 2091 LDCs:  free/others: 3.00
0102. 1010 LDCs:  free
9011 10.00
9091 free
0103. 1010 LDCs:  free
9110/9120 33.00
9210/9220 10.00
0104. 1010/1020 5.00
2010/2020 3.00
0105. 1100/1900 free
9200/9300 LDCs:  free/others:  8.00
9900 free
0106. 0010 free
    0020 LDCs:  free/others:  8.00
0030/0090 free
0201. 1011, 1091, 2011, 2091, 3011,
30919.00
0202. 1011, 1091, 2011, 2091, 3011,
30919.00
    0203.1110 free
1191 13.00
1210 free
1291 10.00
1910 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
1981 10.00
2110 free
2191 13.00
2210 free
2291 10.00
0203. 2910 free
2981 10.00
0204. 1010, 2110, 2210, 2310, 3010, 
4110, 4210, 431010.00
   5010 9.00
0205. 0010 9.00
0206. 1011, 1021, 1091 9.00
2110, 2210, 2910 40.00
3010 free
3091 10.00
4110 free
4191 30.00
4910 free
4991 30.00
8010 9.00
9010 10.00
0207. 1110 LDCs:  30.00/others:  6.00
1210 LDCs:  30.00/others:  15.00
1311, 1321 LDCs:  30.00
1481, 1491 LDCs:  30.00/others:  15.00
2410, 2510 LDCs:  30.00/others:  6.00
2611, 2621 LDCs:  30.00
2781 LDCs:  30.00/others:  15.00
2791 30.00
3211, 3291 LDCs:  30.00/others:  6.00
3311, 3391 LDCs:  30.00/others:  15.00G/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
3400 LDCs:  free others:  22.50
3511, 3591 LDCs:  30.00
3610 free
3691 30.00
0208. 1000, 2000, 9010 LDCs:  free others:  15.00
9090 free
0209. 0011 LDCs:  free
0020 LDCs:  free/others:
11.00
0210. 1110 free
1191 75.00
1210 LDCs:  free/others:
53.00
1291 LDCs:  75.00
1910 free
1991 75.00
2010 LDCs:  75.00
9011/9012 LDCs:  free
9020 LDCs:  free/others:
21.00
9031, 9041, 9051, 9061, 9071, 9081LDCs:  30.00
9090 LDCs:  free/others:
21.00
0301. 1000 free
9100 LDCs:  free
9200/9990 free
0302. 1100 LDCs:  free
1200/7000 free
0303. 1000 free
2100 LDCs:  free
2200/8000 free
0304. 1010 LDCs:  freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
1020/2090 free
9010 LDCs:  free
9090 free
0305. 1000 LDCs: free
2000 LDCs:  free/others:1
3010 LDCs:  free/others:2
3090/4200 free
4910 LDCs:  free/others:2
4990/5100 free
5910 LDCs:  free/others:2
5990/6300 free
6910 LDCs:  free/others:2
6990 free
0306. 1100/0307.9900 free
0402. 2111 25.00
9110 5.00
0403. 1010 free + vc3
0406. 1010 6.00
1020 8.00
1090 10.00
2010/3090 16.00
0407. 0010 LDCs:  free others:  3.00
0408. 1110, 1910 LDCs:  free
9110 LDCs:  free others:  16.00
9910 LDCs:  free others:  8.00
0409. 0000 LDCs:  free/others:4
0410. 0000 free
0501. 0000/0503.0090 free
0504. 0010 free
0031 765.00
0039/0090 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
0505. 1010/1090, 9019/9090 free
0506. 1000/0507.9000 free
0508. 0010 free
0091 10.00
0099 free
0509. 0000/0510.0000 free
0511. 1010, 9190, 9990 free
0601. 1010 LDCs:  free others:  17.00
1090/2099 free
0602. 1000 free
2011/4010 LDCs:  free
4091/4099 LDCs:  free others:  20.00
9011/9019 LDCs:  free
9091 LDCs:  free/others:5
9099 LDCs:  free others:  15.00
0603. 1031, 1041 free
1051/1059 LDCs:  free/others:
20.00
1071/1099 LDCs:  free
9010/9090 free
0604.  1090, 9119, 9990 free
0701. 1010 free
9010 LDCs:  free others:  3.00
0702. 0010 free
0011 LDCs:  free
0020 free
0021 LDCs:  free
0030 free
0031 LDCs:  free
0090 free
0091 LDCs:  freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
0703. 1011/1013, 1020/1021, 
1030/1031, 1040/1041, 
1050/1051, 1060/1061, 1070/1071, 1080free
9010/9011, 9020/9021 LDCs:  free/others:  5.00
9090 LDCs: free others:  5.00
0704. 1010/1011, 1020/1021, 
1090/1091free
2010/2011 LDCs:  free/others:  5.00
9011/9018, 9020/9021, 
9030/9031, 9040/9041, 9050/9051free
9060/9061, 9063/9064, 
9070/9071, 9080/9081, 9090LDCs:  free/others:  5.00
0705. 1111/1118, 1120/1121 LDCs:  free/others:  3.50
1191/1198, 1910/1911, 
1920/1921, 1930/1931, 
1940/1941, 1950/1951, 1990/1991LDCs:  free/others:  5.00
2110/2111 LDCs:  free/others:  3.50
2910/2911, 2920/2921, 
2930/2931, 2940/2941, 
2950/2951, 2960/2961, 2970/2971, 2990LDCs:  free
0706. 1010/1011, 1020/1021, 
1030/1031, 9011/9018LDCs:  free/others:  2.00
9021/9028 LDCs:  free/others:  3.50
9030/9031, 9040/9041, 
9050/9051, 9060/9061, 9090LDCs:  free/others:  5.00
0707. 0010/0011, 0020/0021 LDCs:  free/others:  5.00
0708. 1010 free
1011 LDCs:  free/others:  5.00
1020 free
1021 LDCs:  free/others:  5.00
2010/2028, 2031/2038, 
2041/2048, 2091/2098free
9010 10.00G/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
9080 free
9081 LDCs:  free/others:  5.00
9090 free
   0709. 1010 free
1011 LDCs:  free/others:  5.00
2010/2011 free
2090 LDCs:  free others:  3.50
3010 free
3011, 4010/4011, 4020/4021, 
4090/4091LDCs:  free/others:  5.00
5100/5200 LDCs:  free
6011 free
6012 LDCs:  free
7010/7011 LDCs:  free/others:  5.00
7090 LDCs:  free others:  5.00
9011/9018, 9020/9021, 
9030/9031LDCs:  free
9040/9041, 9050/9051 LDCs:  free/others:  5.00
9060/9061, 9070/9071 LDCs:  free
9080, 9099 LDCs:  free others:  5.00
0710. 1010, 2110, 2210, 2291, 2900, 
3011, 3090LDCs:  free
4000 free + vc3
8011, 8090, 9011, 9021, 9090 LDCs:  free
0711. 1000/2000 LDCs:  free
3000 free
4000/9000 LDCs:  free
0712. 2000/300066
9021 LDCs:  free others:  10.00
9081/9089 LDCs:  free/others:7others:7
0713. 1011/1013 LDCs:  00.90
1019 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
1091/1092 LDCs:  4.50
1099 free
2091/2092 LDCs:  4.50
2099 free
3191/3192 LDCs:  4.50
3199 free
3211/3213 LDCs:  00.90
3219 free
3291/3292 LDCs:  4.50
3299 free
3311/3313 LDCs:  00.90
3391/3392 LDCs:  4.50
3399 free
3911/3913 LDCs:  00.90
3919 free
3991/3992 LDCs:  4.50
3999 free
4091/4092 LDCs:  4.50
4099 free
5091/5092 LDCs:  4.50
5099 free
9091/9092 LDCs:  4.50
9099 free
0714. 1010/9090 00.75
0801. 1100/1900 free
0802. 2110/2120 LDCs:  12.00
2190 LDCs:  free/others:
10.00
2210/2220 LDCs:  12.00
2290 LDCs:  free/others:
10.00
3190, 3290, 5000/9090 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
0803. 0000 LDCs:  free
0804. 1000, 2020/5000 free
0805. 1000/2000 LDCs:  free others:  5.00
4000/9000 free
0806. 1011 LDCs:  free/others:
10.00
1012 LDCs:  free/others:
15.00
1021 LDCs:  free
2000 free
0807. 1100/1900 free
0808. 1011, 1021/1022 free
1031/1032 LDCs:  free/others:  2.50
2011, 2021/2022 free
2031/2032 LDCs:  free/others:  2.50
0809. 1011/1018, 1091/1098, 
2010/2011free
3010/3020 LDCs:  free
4012/4013, 4015/4093, 4095 free
0810. 1010/1011, 2010/2011, 
2020/2021, 2030/3011, 3020/9099free
0811. 1000 LDCs:  free others:  22.50
2010 LDCs:  free others:  8.00
2090 LDCs:  free others:  22.50
9010 LDCs:  free others:  20.00
9021/9090 free
0812. 1000 LDCs:  free/others:  8.50
2000 LDCs:  free others:  2.00
9010 free
9090 LDCs:  free others:  5.00
0813. 1000 LDCs:  free others:  50%
2010 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
2090/4020 LDCs:  free
4081 LDCs:  12.00/others:8
4089 LDCs:  free others:8
4092 LDCs:  40.00/others:9
4099 LDCs:  free others:9
5012 LDCs:  6.00/others:10
5019 LDCs:  free others:10
5021 LDCs:  12.00/others:11
5029 LDCs:  free others:11
5089, 5099 LDCs:  free
0814. 0000 free
0901. 1100 LDCs:  free/others:
37.40
1200/2200 LDCs:  free/others  46.75
9019 free
9020 LDCs:  free/others:
15.40
0904. 1200, 2090 free
0906. 2000 free
0908. 1090, 2090, 3090 free
0909. 1000/0910.9900 free
1001. 1090 free
1002. 0090 free
1003. 0090 free
1005. 9090 free
1006. 1010/1020, 2010/2020 00.60
    2090 Free
    3010/3020 3.00
    3090 Free
    4010 3.00
    402012
    4090 FreeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    1007.0090 Free
    1008.1090, 2090, 3090, 9052, 9099 Free
    1101.0039 Free
    1102.1039 Free
    2019 17.00
    2029 Free
    3019 17.00
    3029, 9019, 9039 Free
    1103.1191 38.00
    1410/1420 0.50
    1911 38.00
    2110 37.00
    2911 38.00
    1104.1911 37.00
    2190, 2290 3.00
    2911 37.00
    2929 3.00
    3099 free
          1105. 1011 LDCs:  free
    1090 76.50
    2011 LDCs:  free
    1106.1090 free
    2010 1.00
    301013
    1107.1019, 2019 free
    1108.1110/1120 LDCs:  10.00/others:  5.00
    1190 free
    1210/1220 LDCs:  10.00/others:  5.00
    1290 free
    1310/1320 LDCs:  6.00/others:  3.00G/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    1390 free
    1410/1420 LDCs:  10.00/others:  6.00
    1490 free
    1911/1912 LDCs:  6.00/others:  3.00
    1919 free
    1991/1992 LDCs:  10.00/others:  5.00
    1999 free
    2010/2020 LDCs:  10.00/others:  5.00
    2090 free
    1201.0099 free
    1202.1091/1099, 2091/2099 free
    1203.0090 free
    1204.0091/0099 free
    1205.0031/0039, 0061/0069 free
    1206.0031/0039, 0061/0069 free
    1207.1091/1099, 2091/2099,
3091/3099, 4091/4099, 5091/5099,
6091/6099, 9118/9119, 9218/9219,    9918/9919free
    1208.1090 free
    9010 0.50
    9090 free
    1209.1110 LDCs:  0.50
    1190/1990, 3000 LDCs:  free
    9100 free
    9911/9919 LDCs:  0.50
    9999 LDCs:  free
    1210.1000/2000 free
    1212.1010, 1099 free
    2010 0.50
    2090, 3000, 9200, 9990 freeG/C/W/257
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Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    1213.0010 free
    1214.1090, 9090 free
    1302.1100/1900 free
    2011/2029 LDCs:  free
    2090/3900 free
    1404.2090 free
    1501.0018/0019, 0028/002914
    1502.0091/009914
    1504.1098/1099, 2091/2099,
3091/309914
    1505.1010 1.00
    1090 free
    9010 10.00
    9090 free
    1506.0091/009915
    1508.1090, 9018/9019, 9098/909914
    1509.1091/1099, 9091/909914
    1510.0091/009914
    1511.1090, 9018/9019, 9098/909914
    1512.1190, 1918/1919, 1998/1999,2190, 2991/299914
    1513.1190, 1918/1919, 1998/1999,2190, 2918/2919, 2998/299914
    1514.1090, 9091/909914
    1515.2190, 2991/2999, 3091/3099,
4091/4099, 5019, 5091/5099,
6091/6099, 9013/9019, 9098/909914
    1516.1091/1099, 2091/209914
    1518.0011 2.00
    001914
          0081 5.00
    0089 freeG/C/W/257
Page 19
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    0098 40.00
    0099 free
    1520.0000/1522.0000 free
1601. 0011 LDCs:  60.00
    0021, 0031 LDCs:  75.00/others:  15.00
    0049 LDCs:  free others:  15.00
    1602.1010 LDCs:  85.00/others:  42.50
    2010 free
    2071 LDCs:  120.00
    2089 LDCs:  free
    3110, 3210, 3910 LDCs:  50.00/ others:  25.00
    4111 LDCs:  65.00/others:  52.00
    4191, 4210, 4910 LDCs:  50.00
    5011 LDCs:  40.00
    5091, 9011 LDCs:  50.00
    9089 LDCs:  free
    1603.0000 free
    1604.1290, 1390, 1490, 1590, 1690,
1999, 2090free
    1701.1100/1200 22.00
    9100 85.00
    999916
    1702.1100/1900 LDCs:  free/others:  14.50
    2010 LDCs:  free/others:  18.70
    2020 free
    3029/3032, 3038/3048, 4019 LDCs:  free
    4021 LDCs:  free/others:  51.00
    4029 LDCs:  free
    5000 free
    6010 LDCs:  free/others:  18.70G/C/W/257
Page 20
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    6021 LDCs:  free/others:  51.00
    6029 LDCs:  free/others:  10.00
    9019 LDCs:  free
    9029 free
    9031 LDCs:  free/others:  51.00
    9032, 9039 LDCs:  free
    1703.1010 LDCs:  free/others:  51.00
    1090 LDCs:  free/others:  10.00
    9010 LDCs:  free/others:  51.00
    9090 LDCs:  free/others:  10.00
    1704.1010/9031 free + vc
    9032 free
    9041/9093 free + vc
    1802.0010 0.88
    1802.0090/1804.0000 free
    1805.0000 LDCs:  free others:  21.00
    1806.1010/9029 free + vc
    1901.1011/1022 free + vc
    2011/2012 LDCs:  free/others:  42.50
    2018 LDCs:  free/others:  72.00
    2019 LDCs:  free/others:  42.50
    2081/2099 free + vc
    9011/9012 LDCs:  free/others:  42.50
    9018 LDCs:  free/others:  72.00
    9019 LDCs:  free/others:  42.50
    9061/9096 free + vc
    9099 free
    1902.1100/4090 free + vc
    1903.0000 free
    1904.1010 free + vcG/C/W/257
Page 21
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    1090 free
    2000 free + vc
    9010 LDCs:  free/others:  42.50
    9020 free
    9091 110.00
    9099 free + vc
    1905.1010/9019 free + vc
    9020 free
    9071/9072 LDCs:  free/others:  42.50
    9078 LDCs:  free/others:  72.00
    9079 LDCs:  free/others:  42.50
    9092/9095 free + vc
    2001.2010/2020 LDCs:  free
    9011 free
    9019 LDCs:  free
    9020 free + vc
    9031 LDCs:  free
    9090 LDCs:  free/others:17
    2002.1010/1020 LDCs:  free
    901018
    9029 LDCs:  free
    2003.1000/2000 LDCs:  free
    2004.1011, 1091, 9011, 9019, 9028,
9039LDCs:  free
    9041 30%
    9043 free + vc
    9049, 9051, 9069 LDCs:  free
    2005.1000, 2021/2022, 2092/2093,
5110/5190, 6010LDCs:  free
    6090 LDCs:  free others:  30%
    8000 free + vcG/C/W/257
Page 22
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    9010/9021, 9040/9051 LDCs:  free
    2006.0010 free
    0090 LDCs:  free/others:19
    2007.1000 LDCs:  free/others:20
    9110/9120 LDCs:  free
    9911 free
    9919 LDCs:  free
    9921 free
    9929 LDCs:  free/others:19
    2008.1190, 1910 free
    1990 LDCs:  free others:  7.50
    2000 free
    3010 LDCs:  free others:  12.50
    3090/6000 LDCs:  free
    7010 LDCs:  free/others:  21.00
    7090 LDCs:  free/others:  25.50
    8000 LDCs:  free
    9100/9211 free
    9299 LDCs:  free
    9911 free
    9919 LDCs:  free/others:21
    9991 LDCs:  free
    9996 free
    9997 LDCs:  free
    9998 free + vc
    9999 LDCs:  free/others:  77.00
    2009.1110/2011 LDCs:  free others:  14.00
    2019 LDCs:  free/others:  20.00
    2020 LDCs:  free others:  14.00
    3011 freeG/C/W/257
Page 23
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    3019 LDCs:  free/others:22
    3020 LDCs:  free/others:  49.00
    4010/4020 free
    5000 LDCs:  free/others:  14.00
    6018, 6021 LDCs:  free
    6031 LDCs:  free/others:  50.00
    7018, 7021, 7031, 8010/8028,
8031, 8041LDCs:  free
    8081 free
    8089 LDCs:  free/others:23
    8098 free
    8099 LDCs:  free/others:23
    9011, 9029, 9031, 9041, 9051 LDCs:  free
    9061 free
    9069 LDCs:  free/others:24others:24
    9071, 9081 LDCs:  free
    9098 free
    9099 LDCs:  free/others:24others:24
    2101.1100/1210 LDCs:  free/others:
127.50
    1290 free + vc
    2010 free
    2090 free + vc
    3000 free
    2102.1010 52.50
    1091 10.00
    1099 free
    2011 10.00
    2019 free
    2021 10.00
    2029/2030 freeG/C/W/257
Page 24
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    2103.1000/2000 free
    3011 5.00
    3018/9000 free
    2104.1000/2000 free
    2105.000025
    2106.1011 free + vc
    1019/9010 free
    9021/902326
    902427
    9029/9030 free
    9040, 9081/9096 free + vc
    9099 free
    2201.1000 free
    2202.1000 free
    9018, 9021 LDCs:  free
    9031 LDCs:  free/others:  25.50
    9032 59.50
    9051 LDCs:  free
    9069 LDCs:  free/others:  23.80
    9071 LDCs:  free
    9089 LDCs:  free/others:  17.00
    9090 free
    2203.0010 LDCs:  free/others:  13.00
    0020 LDCs:  free/others:  8.00
    0031 LDCs:  free/others:  13.00
    0039 LDCs:  free/others:  16.00
    2204.2150 17.50
    2941/2942 free
    2950 17.50
    3000 freeG/C/W/257
Page 25
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    2205.1020, 9020 free
    2206.0011, 0020, 0090 LDCs:  free
    2207.1000/2000 free
    2208.2011 free
    2019 15.00
    2021 free
    2029 25.00
    3010 37.00
    3020 38.00
    4010 LDCs:  free/others:  38.00
    4020 LDCs:  free/others:  70.00
    5011 37.00
    5019 free
    5021 42.00
    5029 70.00
    6010/9010 free
    9021 29.00
    9022 40.00
    9091 502.00
    9099 free
    2209.0000 21.00
    2301.1090, 2090 free
    2302.1090, 2090, 3090, 4090, 5090 free
    2303.1090, 2090, 3090 free
    2304.0090 free
    2305.0090 free
    2306.1090, 2090, 3090, 4090, 5090,
6090, 7090, 9090free
    2307.0000 free
    2308.1090, 9019, 9090 freeG/C/W/257
Page 26
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    2309.1021/1029 50%
    2401.1090, 2090, 3090 LDCs:  free/others:  50.00
    2402.1000 LDCs:  free/others:
1,445.00
    2010, 2020 LDCs:  free/others 28
    9000 LDCs:  free/others:
1,088.00
    2403.1000 LDCs:  free/others:
553.00
    9100/9930 free
    2501.0010/2706.000 free
    2708.1000/2000 free
    2712.1000/2851.0000 free
    2901.1019, 1099, 2190, 2290, 2390,
2419, 2429, 2912, 2919, 2999free
    2902.1190, 1991, 1999, 2090, 3090,
4190, 4290, 4390, 4490, 5000, 6090,
7090, 9091, 9099free
    2903.1100/2904.9090 free
    2905.1190, 1290/1300, 1490, 1590,
1690/1700, 1990, 2291/2299, 2991/4200free
    4300 free + vc
    4400/5090 free
    2906.1110/2908.9099 free
    2909.1100, 1991/1999, 2091/2099,
3091/4100, 4290, 4390, 4490,
4991/4999, 5091/5099, 6090free
    2910.1000/3402.9000 free
    3403.1100, 9100 free
    3404.1000/3407.0000 free
    3503.0000/3504.0000 free
    3505.1010 LDCs:  6.00/others:  1.80
    1090 LDCs:  free others:  1.80
    2010 LDCs:  6.00/others: 1.80G/C/W/257
Page 27
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    2090 LDCs:  free others:  1.80
    3506.1000/9190 free
    9910 6.00
    9990 free
    3507.1010/3603.0000 free
    3604.1000/900029 29
    3605.0000/3808.9000 free
    3809.1010 4.50
    3809.1090/3811.2900 free
    3811.9090/3813.0000 free
    3814.0090/3816.0000 free
    3817.1090, 2090 free
    3818.0000/3822.0000 free
    3823.1110/1190 1.00
    1210 0.50
    1290/1300 free
    1910 0.50
    1990/7000 free
    3824.1010 1.50
    1090/9019/9029 free
    9091 2.00
    9099 free
    3901.1000/4911.9900 free
    5001.0000 free
    5002.0000/5109.9000 LDCs:  free others:  50%
    5110.0010/0090 free
    5111.1100/5112.9090 LDCs:  free others:  50%
    5113.0000 free
    5201.0010/5212.2500 LDCs:  free others:  50%
    5301.1000/5311.0000 freeG/C/W/257
Page 28
Tariff item No.(a)Preferential rate
Applicable(b)Normal rate/minus(c)
    5401.1000/5606.0090 LDCs:  free others:  50%
    5607.1010/3000 free
    5607.4100/5608.1900 LDCs:  free others: 50%
    5608.9000 LDCs:  free others:  30
    5609.0000/5702.1000 LDCs:  free others:  50%
    5702.2000 free
    5702.3100/5704.9000 LDCs:  free others:  50%
    5705.0000 LDCs:  free others:  31
    5801.1000/6304.9990 LDCs:  free others:  50%
    6305.1000 free
    6305.2000/6310.9000 LDCs:  free others:  50%
    6401.1000/6507.0000 free
    6601.1000/990032 32
    6602.0000/9033.0000 free
    9101.1100/9112.900033 33
    9113.1000/9000 free
    9114.1010/900033 33
    9201.1000/9706.000 free
Footnotes
1ex 0305.2000: Of saltwater fish, of eels
and of salmonFree
2ex 0305.3010, 4910, 5910, 6910: Of eels and of salmon Free
3Variable component
40409.0000: - Acacia honey
- other:
  -  in ceramic pots up to 1
kg.
  -  otherNormal
rate/minus 30.00
19.00
38.00
50602.9091: Ornamental plants
other2.00
15.00
60712.2000/3000: - From China
- From the otherdeveloping countriesNormal
rate/minus 50%FreeG/C/W/257
Page 29
7ex 0712.9081/9089: Garlic or tomatoes,
unmixed
- From China
- From other developing
countriesNormal
rate/minus 50%
Free
8ex 0813.4081/4089: Tropical fruit Normal
rate/minus 2.00
9ex 0813.4092/4099: Tropical fruit Normal
rate/minus 8.00
10ex 0813.5012/5019: Tropical fruit Normal
rate/minus 1.00
11ex 0813.5021/5029: Tropical fruit Normal
rate/minus 2.00
12ex 1006.4020: Not denatured Normal
rate/minus 3.00
13ex 1106.3010: Banana flour Normal
rate/minus 4.50
14ex 1501.0018/0019, 0028/0029;  ex
1502.0091/0099;  ex 1504.1098/1099,
2091/2099, 3091/3099;
ex 1508.1090, 9018/9019, 9098/9099;
ex 1509.1091/1099, 9091/9099;  ex1510.0091/0099;  ex 1511.1090,
9018/9019, 9098/9099; ex 1512.1190,
1918/1919, 1998/1999, 2190, 2991/2999;
ex 1513.1190, 1918/1919, 1998/1999,
2190, 2918/2919, 2998/2999; ex1514.1090, 9091/9099;
ex 1515.2190, 2991/2999, 3091/3099,
4091/4099, 5019, 5091/5099, 6091/6099,
9013/9019, 9098/9099;  ex
1516.1091/1099, 2091/2099;  ex1518.0019:
15ex 1506.0091/0099:For technical purposes
Neat's foot oil, bone fat and
bone oil for technical
purposesFree
Free
16ex 1701.9999: Granulated sugar, not
workedNormal
rate/minus 22.00
17ex 2001.9090: Capers, in containers
holding not more than 5
kgs.Free
18ex 2002.9010: Tomato pulp, purée and
concentrates, in air-tightcontainers, of a dry extract
content of 25 per cent or
more by weight, composed
of tomatoes and water,
whether or not salted,otherwise preserved or
seasoned;  tomato pulp,
purée and concentrates in
other containersNormal
rate/minus 30%G/C/W/257
Page 30
19ex 2006.0090;  ex 2007.9929: Pineapples Free
20ex 2007.1000: Pineapples and tropical
fruitFree
21ex 2008.9919: Bananas Free
22ex 2009.3019: Clarified lemon juice, for
technical purposes Free
23ex 2009.8089, 8099: Dates Free
24ex 2009.9069, 9099: - With a basis of pineapples
- with a basis of datesNormal
rate/minus 40%
Free
252105.0000: - Containing cocoa
- Other47.50
100.00
26ex 2106.9021/9023: Other than those with a
basis of pome-fruitFree + vc
27ex 2106.9024: Other than those with a
basis of pome-fruitFree
28ex 2402.2010/2020 "Beedies" Free
293604.1000/9000: - From China
- From other developing
countriesNormal
rate/minus 30%
Free
305608.9000: - Of jute
- OtherNormal
rate/minus 75%Normal
rate/minus 50%
315705.0000: - Of coconut fibres
- OtherNormal
rate/minus 75%
Normalrate/minus 50%
326601.1000/9900: - From Macao
- From other developing
countriesNormal
rate/minus 30%
Free
339101.1100/9112.9000;  9114.1010/9000: - From Hong Kong
- From other developing
countriesNormal
rate/minus 30%
Free
__________