RESTRICTEDWORLD TRADE
ORGANIZATIONTN/AG/S/2
8 March 2002
(02-1196)
Committee on Agriculture
Special Session
TARIFF AND OTHER INFORMATION ON AGRICULTURAL PRODUCTS
Note by the Secretariat
Introduction
1. This note provides an up-to-date overview of the tariff and other information on agricultural
products available in the Secretariat.1  It describes sources of information of the kind contained in
Table 1. The note is intended to serve as an in dex.  It does not in itself contain the information
referenced.
Table 1:  Information relevant to this paper
Base duties Export subsidy commitments
Bound duties Other duties and charges (ODC)
TRQs and in-quota tariff rates Special agricultural safeguard (SSG)
Applied duties Domestic support commitments
Preferential 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 (now: Development and Economic Research 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 (CTS) database
3. The CTS database contains Members' commitments on goods made in the context of the
Uruguay Round and previous negotiations.  The database also incorporates post-Uruguay Roundconcessions.  The purpose of the database is to accurately reflect Members' concessions on goods in a
standardized format and to serve as a practical working tool for Members as well as the Secretariat,
without implications as to the legal status of the information contained therein.  The CTS database
project was approved by the Committee on Market  Access at its November 1998 meeting and started
in April 1999 when the Government of the United Kingdom provided the necessary funds.
2  In July
2000, the Committee on Market Access agreed on the database formats for tariff quotas and other
specific commitments in agriculture, such as domestic support and export subsidies (refer to
G/MA/110).  The project was extended from November 2000 to March 2001 to include in the
database Members' specific commitments in agriculture.
                                                     
1 A previous version of this note is contained in document G/AG/NG/S/10, dated 7 June 2000.
2 The CTS database and the project itself are described in G/MA/63, dated 18 June 1999 and in
G/MA/110 dated 31 July 2000.TN/AG/S/2
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4. The term "consolidated" means that for each Me mber, the database contains all commitments
to-date in one listing and in the latest nomenclature adopted by the Member (for example, HS96 for
Members that have implemented HS96 in their customs tariffs).  In this regard, the database will need
to be updated to reflect changes to schedules resulting from the implementation of HS 2002 changes,
once these changes are certified. Furthermore, a number of CTS files need to be updated to reflectrectifications and certifications of Members' Schedules that were issued after the finalisation of the
data.   Table 2 illustrates the elements of information included in the CTS database.  The Annexes to
this note contain more detailed explanations of these elements.
Table 2: Data Elements  in the CTS Database
Tariff commitments
Tariff line Bound duty First Legal Instrument (if av.)
Tariff suffix (ex) Bound duty units Other Duties and Charges
Source of concession Special safeguard Comments
Certification indicator Implementation period from
Product level Implementation period to
Product description Present INR
Base duty Earlier INR's (if available)
Base duty units Earlier concessions (if  av.)
Base duty – binding Present Legal Instrument
Source:  G/MA/63
Agricultural commitments: Tariff Quotas
Tariff quota ID Initial in quota quantity Comments
Type of access Final in quota duty Country allocation - Partner
Tariff line Final in quota duty units Country allocation – Base quantity
Tariff suffix (ex) Implementation period from Country allocation – Final quantity
Source Implementation period to Country allocation – quantity units
Certification indicator Present INR Annual country allocations -Partner
Product level Legal Instrument Annual country allocations – Quantity year 1 to n
Product description Type of access Concordance – In-quota tariff line and suffix and
corresponding out-of-quota tariff line and suffix
Base in quota duty Other terms and conditions
Base in quota duty
unitsOther terms and conditions -
Footer
Agricultural commitments: Export Subsidies
Export subsidy ID Base outlay value Commitments limiting the scope– product
description
Tariff line Outlay value year 1 to n Commitments limiting the scope– commitment
description
Tariff suffix (ex) Quantity unit Concordance – Export subsidy tariff line and suffix
and corresponding concession tariff line and suffix
Source of commitment Base quantity
Certification indicator Quantity year 1 to year n
Description of
commitmentNotes
Currency unit Relevant supporting tables
and references
Agricultural commitments: Domestic Support
Source of commitment Base total AMS Notes
Certification indicator Commitment value year 1 to
year n
Currency unit Relevant supporting tables
and document references
Source:  G/MA/110TN/AG/S/2
Page 3
5. In 2000 and 2001, the Secretariat completed the consolidation of the tariff and agricultural
commitments3 of all developing country Members and sent the files to these Members for review and
approval.  The CTS information for the two most recently acceding Members is currently being
finalized and will soon be sent to them for a pproval. Comments received from four developing
country Members are being incorporated in the database by the Secretariat.  Formal approval fromthree other developing country Members is still pending.
6. Eleven Members agreed to prepare the inform ation themselves for inclusion in the CTS
database (both tariff and agricultural commitments). The finalisation of five of these Members' files is
completed and five other files are still in draft form.  One of these Members has not yet provided its
CTS submission. In all, the files of 115 Members have been approved for incorporation in the CTS
database.
7. It was agreed that the CTS database would be disseminated to all Members at the same time,
i.e. when the outstanding submission and the draft submissions are finalized and approved by
Members concerned.  The CTS files will be distributed to Members via the IDB Internet File Transfer
Facility (described below).
The Integrated Data Base  (IDB)
Contents
8. The information contained in the IDB covers tari ffs and imports at the tariff line level for each
Member that has made submissions.4  On tariffs, Members have committed themselves to provide
MFN duties for applied and current bound duty levels on an annual basis.5  Provision of ad valorem
equivalents of specific, mixed and compound duties and provision of preferential duties are optional.
Imports are submitted on a tariff line basis and by country of origin. The current IDB data elements tobe supplied by Members are contained below in Table 3.
9. A total of 128 Members are required to make submissions.
6  As of 22 February 2002, 89
Members had submitted at least one tariff schedule or import values for one year in response to the
IDB notification requirement (refer to the latest revision of document G/MA/IDB/2 for details),
representing around seventy per cent of WTO Membership. The value of responding Members'imports account for about 98 per cent of the imports of all Members.
10. Following recommendations of the Committee on Ma rket Access, a "Multilateral Appraisal of
the Operation of the Integrated Data Base and related Technical Assistance Activities" was conducted
in 2001 and yielded a number of suggestions aimed at improving the coverage of the IDB (refer to
documents G/MA/IDB/4 and G/MA/IDB/W/8-12).  Some recommendations stemming from the
appraisal process, such as establishment of IDB focal points in delegations and national capitals and
annual planning of technical assistance activities, have already been implemented.
                                                     
3 The database contains proposed rectifications and modifications, which had already been circulated at
the time the files were being prepared.  For instance, if a Member's HS96 documentation had been circulated but
not certified when its file was being prepared, the prop osed changes were included in the database.  The
database contains a flag to indicate whether or not a concession is certified.
4 The original decision to create the IDB was taken by the GATT Council in November 1987 (BISD
34S, pp. 66-67 refers).  The annual submission of tariffs and imports became a notification requirement inJuly 1997 (WT/L/225 refers).
5 Information on current-year tariffs by 30 March, and imports for the previous year by 30 September.
6 The total number of Members is 128 as the EC and its member States and Switzerland/Liechtenstein
are counted, respectively, as one.TN/AG/S/2
Page 4
Table 3:  Data elements to be  supplied by Members for the IDB
Imports Tariffs References
Tariff line number
PartnerCustoms value
Quantity 1 - Unit 1
Quantity 2 - Unit 2Tariff line number
Tariff suffixProduct description
MFN duty : bound and applied
duty rate  (ad valorem, specific,
mixed or compound duty)
Other (on a voluntary basis):
preferential duties, etc.
Partner countryBinding code, coverage
Notes- Tariff nomenclature (HS 1992,
HS 1996, HS 2002)
- 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
- Tariff relationship between the
importing Member and eachtrading partner)
- Year of tariffs
- Duty averaging method (simple or
weighted)
- Calculation method for ad
valorem  equivalents, as applicable
- Duty currency unit (for mixed,
compound duties)
- Duty assessment (net weight,
gross weight)
- National correlations between
imports and tariff nomenclatures
for a given year and between tariff
nomenclatures for year n and yearn-1
Source:  Guidelines for Supplying PC IDB Submissions, G/MA/IDB/W/6, dated  15 June 2000TN/AG/S/2
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11. Table 2 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 2: Summary of WTO information on tariffs and imports from the CTS and  IDB
(CTS:  when outstanding submissions have been finalized)
IDB: reflects information received in at least one of the reporting years from 1996)
Type of information Information available for 128 Members1Source
Base duties 128 CTS
Bound duties 128 CTS
Other commitments in
agriculture 2 all relevant Members CTS
Other duties and charges 128 CTS
Special Agricultural Safeguard all relevant Members CTS
Imports 78 IDB
Applied duties 82 IDB
1 Counting the EC and its member States and Switzerland/Liechtenstein, respectively, as one.  Only a
limited number of the 128 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.
Source: IDB administrative records as of 22 February 2002.
12. To accurately measure tariff reductions in the context of negotiations, in addition to the ad
valorem  MFN bound and MFN applied duties, Members would also have to supply ad valorem
equivalents of specific, mixed and com pound MFN duties.  To-date, four Members7 have provided ad
valorem  equivalents for their current bound or MFN applied duties. As for preferential tariffs, eleven
Members have provided GSP duties, eleven Members have provided LDC duties, sixteen Members
have provided FTA duties and eleven Members have provided other preferential duties, for one ormore years.
IDB Dissemination and Analytical Software
13. The IDB is accessible to all WTO Members via the password-protected IDB Internet File
Transfer Facility, where users can download IDB f iles to their personal computers.  Passwords are
issued to Heads of Delegations and the Web site is updated on a monthly basis.  Custom software –
the IDB Reporting Tools, can also be downloaded from the Web site to analyze the downloaded files.
Twice a year, all Members receive the IDB CD-ROM, which contains all approved IDB files and anapplication for their analysis.
14. The Secretariat is in the course of developing new analytical software - the IDB Internet
Analysis Facility (IAF).  Members will be given access to a password-protected
8 prototype version of
the IAF in the near future, via the Members-only Web site.  The prototype version of the IAF allows
users to prepare database queries, view and print the results and save queries for future use.  It
                                                     
7 Australia has provided ad valorem equivalents for MFN applied duties for the years 1996-2001.  The
European Communities have provided ad valorem equi valents for MFN current bound duties for the years 1996-
2000.  Poland has provided ad valorem equivalents for MFN applied duties for the year 2000.  The United Stateshas provided ad valorem equivalents for MFN applied duties for the years 1996-2000.  However, for some ofthese Members, there are some tariff lines with trad e for which the ad valorem equivalents have not been
supplied.
8 The passwords for the IAF prototype will be the same as those used for the IDB Internet File Transfer
Facility.  The passwords are issued to Heads of Delegations and are changed each June.TN/AG/S/2
Page 6
provides facilities for product selection based on the WTO definition of agricultural and other
products, and also for the full HS nomenclature.  Tariff line selection according to optional tariff and
trade criteria can also be specified (e.g. level of duties, trade value threshold for a given supplier, rank
and share of supplier, etc).  The prototype contains 2 reports – a detailed tariff line report and a report
showing simple and trade-weighted tariff averages, imports and other statistical indicators.  Theprototype will be progressively enhanced to provide additional reports, additional product selection
facilities and data and report downloading facilities.
15. Some Members may experience problems in using the IAF because of poor
telecommunications infrastructure.  To address this issue, the Secretariat will evaluate the feasibility
of creating a "portable" version of the IAF, which would operate from a snapshot of the database
distributed to users on CD-ROMs or DVDs.
Linking the IDB and the CTS Databases
16. For a fuller picture of relevant market access information, the CTS and IDB databases need to
be linked.  For example, should Members wish to make a comparison between the final MFN bound
duty and the current MFN applied duty 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 duties (staged reduction), but
may not contain the final bound duties, which are recorded in the CTS.  Conversely, the CTS willhave no information on imports, applied duties, current bound duties and preferential duties, but these
data may be obtained from the IDB.  The Secretariat is currently developing the link between the CTS
and the IDB
9.  Given the large volume of information involved, it is unlikely that the link can be
completed for all Members' IDB files in the short te rm.  With respect to analytical facilities, the
Technical Assistance Management Committee has approved a project in which the IDB IAF analyticalsoftware will be progressively enhanced to enable Members to extract data from the linked databases
and make comparisons and other analyses (refer to document TN/AG/S/3 for examples).
17. In the context of tariff negotiations in agriculture, the Secretariat could compile reports from
the CTS (or the linked databases) of various tariff reduction scenarios for tariff lines where ad
valorem  duties or ad valorem  equivalents are available, if agreement is reached on  the formulae and
parameters to be used.  The reports could be circulated in electronic format.  Given the large variety of
potential requests, the Secretariat will investigate the possibility of developing software to enable
Members to conduct their own tariff reduction scenarios, subject to the availability of resources.
Analysis and Information Exchange (AIE) Papers
18. 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.
19. 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.
                                                     
9 In this regard, the Secretariat may require clarifications from Members on the linkage of certain items.TN/AG/S/2
Page 7
Papers in the G/AG/NG/S series
20. Document G/AG/ NG/S/7, dated 23 May 2000 and 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.  This paper takes into account the notifications and comments by Members received bythe Secretariat up to 15 May 2000.  A revision of this paper is in preparation.
21. Document G/AG/NG/S/8/Rev.1 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 to 16 May 2001.  A
revision of this paper is in preparation.
22. 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 Memberswhich 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
11 February 2002.
23. Document G/AG/ NG/S/14, dated 15 September 2000 and entitled "Tariff Information on
Agricultural Products and Markets of Interest to Developing Countries", 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 51 markets.
10  These markets were identified by developing countries as potential export
destinations for their products.  Products included are for example:  flowers, fruit and vegetableproducts, root and tuber products, bananas, nuts, coffee and tea, seeds, oils (including palm oil), meat
and dairy products, sugar, cocoa, tobacco and cotton.  The 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 51 developed and developing country markets.  Table 3 provides
excerpts of information available in this paper for illustrative purposes.
24. Document G/AG/ NG/S/23, dated 18 May 2001 and entitled  "GSP Treatment of Agricultural
Products", presents a statistical analysis of the potential coverage rate, the utilization rate and the
utility rate of the GSP schemes of Canada, the Eu ropean Communities, Japan and the United States.
A further description and statistical analysis of these schemes, covering both agricultural and
industrial products, is contained in document WT/COMTD/W/93, issued on 5 October 2001.
                                                     
10 The full list of tariff items is presented on pages 1012 – 1033 of the document (all descriptions are
trilingual).TN/AG/S/2
Page 8
Table 3: Excerpts from G/AG/NG/S/14
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 tariff information available in the Secretariat
25. Documents G/MA/TAR/3/Rev.7, issued on 1 March 2002 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 4, the information is drawn from
customs tariffs, the publications of the International Customs Bureau in Brussels and the Bundestellefür Aussenhandelsinformation-GFAI (Germany).  It is updated on a yearly basis.
Table 4:  Excerpt from G/MA/TAR/3/Rev.7 (1 March 2002):
Country National Tariff1Brussels Bureau BFAI2
Angola (COMESA) 41991 - -
Antigua and Barbuda
(CARICOM)(1998) 1995 -
Argentina (MERCOSUR)62001 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.TN/AG/S/2
Page 9
Market Access for Least-Developed Countries
26. 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 the
WTO.11  This paper is wider in scope than docum ent G/AG/NG/S/14 in that it addresses products
other than agriculture. Unlike G/AG/NG/S/14, wh ich 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
subsequent note summarizes this information.  In this summary, market access data for each LDC is
classified into four sector groups, including agriculture and fisheries.12
Secretariat Trade Policy Review Reports
27. 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 and
Appendix 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 inthese 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 instrument, such as the description of Iceland's TRQs shown in
Table 5.
                                                     
11 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 onLeast Developed Countries.  This previous work is contained in documents WT/LDC/HL/14 and /Add.1 (23October 1997) and further expanded and compleme nted in WT/COMTD/LDC/W/11/Rev.1 (11 December
1998).
12 WT/COMTD/LDC/W/17 (25 January 2000).TN/AG/S/2
Page 10
Table 5: 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; Of
chicken: 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.TN/AG/S/2
Page 11
Annex 1:  Data Elements included in the Consolidated Tariff Schedules Database
Concession Description of what CTS contains
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 has 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 indicates the source of the concession (pre-UR, UR, HS 1996, ITA, rectifications,etc).  This data element has been introduced to facilitate the consolidation ofconcessions by the Secretariat but might be of use to Members that are carrying out thework themselves.
Certification indicator Shows whether or not the concession had been certified. This has been included at therequest of Members. Values are :
C (Certified)
Null  (Not certified)
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 uniquely
identify each tariff line and is required for the conversion tools developed by the
Secretariat.  For Members that are carrying out the work themselves, it is not  required ifHS and tariff heading numbers are recorded using a numbering scheme that does notcontain duplicates.
Values can be:
02 - 06 HS 2-digit through HS 6-digit headings07 - 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 can 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.  Values are:
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 provision is applicable to the tariff line or HS code
(applicable only for agricultural products).  Value is "SSG".
INR's on the present concession WTO Member(s) holding Initial Negotiating Rights (INR's) on the present concession.
INR's on earlier concessions If available, WTO Member(s) holding INRs on earlier concession(s).TN/AG/S/2
Page 12
Concession Description of what CTS contains
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 tari ff line - this can consist of ad valorem and
specific elements or textual information.
ODC – ad valorem  duty Other duties and charges applicable to the tari ff 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 are recorded here.
Comments
Source:  G/MA/63, Annex 1.TN/AG/S/2
Page 13
Annex 213Data Elements included in the Consolidated Tariff Schedules Database
Design and Contents of Tariff Quota (TQ) Tables
Refer to the following pages for an explanation of each data element.
                                                     
13 Source: Annex to G/MA/110Table TQ1
(Tariff Quotas)
Member
VersionTQ ID
Type of Access
Description
Certified
SourceInitial Quantity
Final Quantity
Unit
IP From
IP ToINR
OTC
OTC FooterTable TQ2
(In-Quota Tariffs)
Member
VersionTQ ID
TL
TLS
Ex
DescriptionCertified
Source
Base Duty - ad valorem
Base Duty Other
Base Duty NatureBound Duty - ad valorem
Bound Duty Other
Bound Duty Nature
IP From
IP ToINR
OTC
OTC FooterTable TQ3
(OTC Country
Allocations)
Member
Version
TQ ID
TL
TLS
ExDescription
Partner
Quantity
Final Quantity
UnitComments
Table TQ4
(OTC Annual
Country Allocations)
Member
VersionTQ ID
TL
TLS
Ex
DescriptionPartner
Quantity Year1
Quantity Year2
Quantity Year3
Quantity Year4
Quantity Year5
Quantity Year6Unit
CommentsTQ INR Table
Member
VersionTQ ID
TL
TLS
National INR
Code (WTO)TypeTQ-Concession
Concordance Table
Member
Version
TQ ID
TL-TQTLS-TQ
TL-Concession
TLS-ConcessionTN/AG/S/2
Page 14
Table TQ1 -Tariff Quotas
Information on tariff quotas (TQs) is presented in five separate but linked tables.  The first
table sets out information applying at the level of the tariff quota itself (description, initial and final
quantities, units, implementation dates, other terms and conditions, and the source of the concession(usually the Uruguay Round Schedules)).  The second table contains the tariff line information for
each tariff quota.  The third table contains information on country allocations of quotas and is used for
structuring the country allocations in reports.  For one Member, a fourth table (TQ4) is required to
accommodate the presentation of country quota allocations by year, as they are presented in that
Member's Schedule. The fifth table, the TQ-Concession Concordance Table, contains the relevant
information for those Members that record the in-quota duties and over-quota duties under different
tariff lines.
Field Name Field Description
Member WTO Member code. Standard ISO Alpha-3 codes are used.
Version The version number is reserved for future HS changes.  It permits having two
versions of the concessions (existing and proposed) in one database table. This
could be required in the future for programming purposes. Also, proposed newcommitments resulting from HS changes can be easily distinguished from existing
commitments.
TQ ID Indicates the number of the tariff quota for each Member in the same order as in the
relevant Schedules.  This number can be used to see the different number of tariffquotas for each Member and is the link to the in-quota duties in Table TQ2. The
seven-character code is comprised of the three-letter WTO Member code, followed
by “Q” for “quota”, followed by the th ree-digit number representing the tariff
quota’s place in the relevant Schedule.
Type of Access In some Schedules, the tariff quota commitments are presented according to the
type of access (current, minimum or non-tariffied).  Some products can be subject
to both current and minimum access commitments. Values are "C" for current
access commitments, "M" for minimum access commitments and "N" for non-
tariffied access commitments.  For Members that have not shown their tariff quotasby type of access, the column contains a null value representing "Not applicable".
Description Product description of the tariff quota taken from the Schedules.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).
Initial Quantity The initial tariff quota quantity as shown in each Member’s Schedule.
Final Quantity The final tariff quota quantity as shown in each Member’s Schedule.
Unit The unit in which the tariff quota is denominated in the Schedule of the Member
concerned.
IP From Start year of the implementation period. This refers to the quantity commitments.
The implementation period in Table TQ2 applies to the in-quota duties.TN/AG/S/2
Page 15
Field Name Field Description
IP To End year when the final concession is implemented. This refers to the quantity
commitments.  The implementation period in Table TQ2 applies to the in-quota
duties.
INR WTO Member(s) holding Initial Negotiating Rights (INRs).  If the same Members
hold INRs on all products falling under the quota, the INRs are recorded here at the
level of the quota.  Otherwise, INRs are recorded at the tariff line level in Table
TQ2. A TQ INR Table has been included to make the recording of INRs for tariffquotas consistent with the recording method used for the INRs held on tariff
concessions. This TQ INR Table can be automatically generated by the Secretariat
provided that a recognizable and common delimiter is used between the INRs (e.g.
"CA,US,JP", "Canada, United States, Japan" but not "Canada United States
Japan").
Other Terms andConditionsOther terms and conditions (OTCs) applicable to this tariff quota. The Schedules
were prepared using Word-processing or spreadsheet software that is designed for
formatting of information in reports.  The formatting of information on OTCs
varies in the Schedules.  However, PC DBMS reporting software, such as MSAccess, does not have similar features for formatting information that is stored as
text or memo fields.  Therefore, the OTC information in some cases needs to be
structured for printing. In some Schedules, there are specific quantity allocations
for different Members, sometimes at the le vel of tariff line.  This information is
structured for printing via an additional table (Table TQ3), which contains thequantity allocations for each tariff quota by Member. Those Members that have the
information thus structured in their Schedules can enter the country allocations in
this additional table.
Other Terms andConditions
(Footer)There are some cases in the Schedules where additional information is printed after
the country allocations in the Schedules.  This additional information is recorded
here.TN/AG/S/2
Page 16
Table TQ2 -In-Quota Tariffs
This is the second of four tables to present tariff quota information.  While the first pertains to
information applying at the level of the TQ itself, this second table sets out the specific HS tariff lines
with base and bound duties that are included within each tariff quota.  The source of the concession isalso be indicated here.  The source is usually the UR Schedules, but can be different from that
recorded in Table TQ1, if amended for example, through the HS96 process.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
TQ ID Indicates the number of the tariff quota for each Member in the same order as in
the relevant Schedules.  This field is the link to Table TQ1 and indicates to which
tariff quota each tariff line belongs.
TL The tariff line or heading associated with the product for which a concession was
offered.
TLS Tariff line suffix.  In the tariff Concession Table, the TL and TLS combination is
used to uniquely identify a tariff concession.  For cases where the tariff suffix is
recorded, this data element combined with the TL is used to link the quota to the
over-quota tariffs in other tables.  When the over-quota tariffs are recorded under
different tariff lines than the in-quota tariffs, the TQ-Concession Concordance
Table is used to establish the link to the over-quota tariff line.
Ex Indicates that the concession pertains to part of the tariff line or heading.  The Ex
field is for printing while the TLS field combined with the TL field is used for
linking to other tables.
Description If applicable, description of the product as recorded in the Schedules.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).
Base Duty -
Ad valoremAd valorem  duty applying to the initial quota quantity, if applicable. “Free” is
represented as 0 in this field.
Base Duty -
OtherDuty applying to the initial quota quantity , other than ad valorem  (i.e., specific,
compound, mixed, etc.).  Duties that are comprised of an ad valorem  part and a
specific part (e.g. "10% plus 5$ per kilo") are recorded as a text string in this field.The ad valorem  part of the duty is not recorded under the base duty - ad valorem
field.
Base Duty
NatureNature of the base duty.  Codes are: A ( ad valorem ), M (mixed), C (compound), S
(specific) or O (other).
Bound Duty - Ad
valoreAd valorem  duty applying to the final quota quantity, if applicable. “Free” is
represented as 0 in this field.TN/AG/S/2
Page 17
Field Name Field Description
Bound Duty -
OtherDuty applying to the final quota quantity other than ad valorem  (i.e., specific,
compound, etc.). Duties that are comprised of an ad valorem  part and a specific
part (e.g. "10% plus 5$ per kilo") are recorded as a text string in this field.  The ad
valorem  part of the duty is not recorded under the bound duty - ad valorem  field.
Bound Duty
NatureNature of the bound duty.  Codes are: A ( ad valorem ), M (mixed), C (compound),
S (specific) or O (other).
IP From Start year of the implementation period.
IP To End year when the final concession is implemented.
INR WTO Member(s) holding Initial Negotiating Rights (INRs).  If the same Members
hold INRs on all products falling under the quota, the INRs are recorded in  Table
TQ1 at the level of the quota.  Otherwise, INRs are recorded here in Table TQ2.
Other Terms andConditionsOther information applicable to this tariff line.  Terms and conditions pertaining to
the tariff quota as a whole can be found in Table TQ1. In some Schedules, there
are specific quantity allocations for different Members, at the level of tariff line.
This information is structured for printing via an additional table (TQ3), whichcontains the initial and final quantity allocations for each tariff quota by Member.
Those Members that have the information thus structured in their Schedules can
enter the country allocations in this additional table.
Other Terms and
Conditions
(Footer)There are a few cases where additional information is printed after the country
allocations in the Schedules.  This additional information is recorded here.TN/AG/S/2
Page 18
Table TQ3 - Other Terms and Conditions (OTC) Country Allocations
This table is used to structure the OTC country allocations for printing.  It contains the initial
and final quantity allocations for each TQ by Member. It can be linked to either Table TQ1 or Table
TQ2.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
TQ ID Indicates the number of the tariff quota for each Member in the same order as in the
relevant Schedules.  This field is the link to Table TQ1 and indicates to which tariff
quota each tariff line belongs.
TL The tariff line or heading associated with the product for which a concession was
offered.  When the country allocation is at the level of the tariff quota (and not the
tariff line), this data element is left blank.
TLS Tariff line suffix, if applicable.
Ex Indicates that the country allocation pertains to part of the tariff line or heading.
Description If applicable, description as recorded in the Schedules.
Partner If applicable, the name of the country that is accorded a country allocation as
recorded in the Member's Schedule.
Quantity The tariff quota quantity for the partner as shown in each Member’s Schedule.  In
most cases, the annual country allocations are presented in the Schedules.  For the
few cases where both the initial and final quantity allocations are presented, the
quantity field contains the initial quantity and the final quantity field contains the
final quantity.
Final Quantity There are a few cases in the Schedules where the initial and final country allocations
are different.  For these cases, the final tariff quota quantity as shown in each
Member’s Schedule is recorded here. For the majority of cases, this data element is
left blank.
Unit The unit in which the tariff quota is denominated in the Schedule of the Member
concerned, if different from that in Table TQ1. (There is a case in one Schedule
where the quota is in metric tons and the country allocations are in kilograms).
Comments Notes or comments as presented in the Schedules pertaining to the partner country
allocation, if applicable.TN/AG/S/2
Page 19
Table TQ4 - Other Terms and Conditions (OTC) Annual Country Allocations
This table is used to structure the OTC annual country allocations for printing.  It contains the
annual country allocations for each tariff quota, where applicable. It can be linked to either Table TQ1
or TQ2.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
TQ ID Indicates the number of the tariff quota for each Member in the same order as in
the relevant Schedules.  This field is the link to the Tariff Quota Table and
indicates to which tariff quota each tariff line belongs.
TL The tariff line or heading associated with the product for which a concession was
offered.  When the country allocation is at the level of the tariff quota and not the
tariff line, this data element is left blank.
TLS Tariff line suffix, if applicable.
Ex Indicates that the country allocation pertains to part of the tariff line or heading.
Description  If applicable, description as recorded in the Schedules.
PartnerIf applicable, the name of the country that is accorded a country allocation as
recorded in the Member's Schedule.
Quantity Year1 The annual tariff quota quantity for the first year (usually 1995, but is different for
Members that have recently acceded to the WTO) and if applicable, the partner, as
shown in each Member’s Schedule.
Quantity Year2 The annual tariff quota quantity for the second year and if applicable, the partner,
as shown in each Member’s Schedule.
Quantity Year3 The annual tariff quota quantity for the third year and if applicable, the partner, as
shown in each Member’s Schedule.
Quantity Year4 The annual tariff quota quantity for the fourth year and if applicable, the partner,
as shown in each Member’s Schedule.
Quantity Year5 The annual tariff quota quantity for the fifth year and if applicable, the partner, as
shown in each Member’s Schedule.
Quantity Year6 The annual tariff quota quantity for the sixth year and if applicable, the partner, as
shown in each Member’s Schedule.
Unit The unit in which the tariff quota is denominated in the Schedule of the Member
concerned, if different from that in Table TQ1.
Comments Notes or comments as presented in the Schedules pertaining to the partner country
allocation, if applicable.TN/AG/S/2
Page 20
TQ-Concession Concordance Table
This table is used to link the in-quota tariff lines in Table TQ2 with the over-quota tariff lines
in the tariff Concessions Table.  It is only required for those Members that assign different tariff linenumbers for the in-quota duties and the over-quota duties.
Field Name Field Description
Member Country code of the WTO reporting Member (ISO alpha code).
Version Version of the file.
TQ ID TQ ID as recorded in Table TQ2.
TL-TQ The tariff line number for the in-quota duty, as recorded in Table TQ2.
TLS-TQ If applicable, the tariff suffix for the in-quota duty, as recorded in Table TQ2.
TL-CONC The tariff line number for the over-quota duty, as recorded in the Concessions Table.
TLS-CONC If applicable, the tariff suffix for the over-quota tariff line, as recorded in the
Concessions Table.
TQ Initial Negotiating Rights Table
This table contains data elements for each individual Initial Negotiating Right (INR) coded in
the INR fields of Tables TQ1 and TQ2.  Those codes in Tables TQ1 and TQ 2 can be dispersed in the
TQ INR file by the Secretariat provided that they are separated by a recognizable delimiter such as a
comma (for example:  JP,US(ex canned),CA).
Field Name Field Description
Member Country code of the WTO reporting Member (ISO alpha code).
Version Version of the file.
TQ ID TQ ID.
TL If applicable, the tariff line number for each INR recorded in Table TQ2.
TLS If applicable.
National INR INR code used by the reporting Member country.
Code WTO numeric code corresponding to National INR.
INR Type P for present INR (to be consistent with the tariff concession INR Table).TN/AG/S/2
Page 21
Total AMS Table
This table displays Total Aggregate Measurement of Support (AMS) commitments from
Part IV Section I of Member Schedules.  All pertinent information for each Member is displayed in a
single row.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).
Currency Currency in which the AMS commitment is taken. Some Members have reported
their AMS in US dollars and have included the exchange rate used for the currency
conversion in the Schedule.  This can be included in the Notes field.
Base Base total AMS.
Year1 Total AMS for Year1 (usually 1995 but is different for Members that have recently
acceded to the WTO).
Year2 Total AMS for Year2.
Year3 Total AMS for Year3.
Year4 Total AMS for Year4.
Year5 Total AMS for Year5.
Year6 Total AMS for Year6 (final bound commitment level for developed countries).
Year7 Total AMS for Year7 (not listed for developed countries).
Year8 Total AMS for Year8 (not listed for developed countries).
Year9 Total AMS for Year9 (not listed for developed countries).
Year10 Total AMS for Year10 (final bound commitment level for developing countries)
(not listed for developed countries).
Tables Relevant supporting tables and document reference.
Notes Additional notes in Section I of Part IV.  For example, one Member has broken
down the base total AMS into product-specific and equivalent measures of support,
in addition to the total, which can be reco rded in the notes column.  A few Members
have recorded the base AMS for years 1986-1988 plus an average. This can also be
included in the Notes column.TN/AG/S/2
Page 22
Design and Contents of Export Subsidies (XS) Tables
Refer to the following pages for a description of each data element.Table XS1
(Notes)
Member
Version
Tables
Notes
SourceTable XS2
(Commitment)
Member
Version
XS ID
DescriptionCertified
Notes
Source
Table XS3(Outlay)
Member
Version
XS ID
Year Applied
Currency
BaseYear1
Year2
Year3
Year4
Year5Year6
Year7
Year8
Year9
Year10Table XS4
(Quantity)
Member
Version
XS ID
Year Applied
Unit
BaseYear1
Year2
Year3
Year4
Year5Year6
Year7
Year8
Year9
Year10Table XS5(Tariff Items)
Member
Version
XS ID
TL
TLS
ExDescription
Certified
Source
Table XS 6(Scope)
Member
Version
Description
CommitmentsCertified
SourceTN/AG/S/2
Page 23
Table XS1 - Notes
Information on export subsidy commitments is presented in six separate but linked tables.
The export subsidy information has been separated into  six tables for efficiency and flexibility in the
database design, but this information can be presented in a report in a manner similar to Part IV,Section II tables. This first table contains information that applies to all of the Member’s export
subsidy commitments and not just one or more in particular.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
Tables Relevant supporting tables and document reference, e.g., AGST/... Supporting Table ..
Notes Notes pertaining to the Member’s export subsidy commitments in general (i.e., not specific to
one or more particular commitments).
Source The source of the concession. The same coding system that was used in the Concessions Table
has been adopted (e.g. UR94, HS96).
Table XS2 - Commitment
The second of the six tables sets out information applying at the level of the commitment
itself (description, notes and the source of the concession (usually the UR Schedules)). The outlay and
quantity reductions are included in separate tables for database design purposes.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
XS ID Indicates the number of the export subsidy commitment for each Member in the same
order as in the relevant Schedules.  This number can be used to see the different
number of export subsidy commitments for ea ch Member and is the link to the outlay
commitments in Table XS3, the quantity co mmitments in Table XS4, and the product
coverage of the commitment in Table XS5. The seven-character code is comprised ofthe three-letter WTO Member code, follow ed by “X” for “export subsidy”, followed
by the three-digit number representing the export subsidy commitment’s place in the
relevant Schedule.
Description Product description of the export subsidy commitment taken from the Schedules.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Notes Notes pertaining to each specific export subsidy commitment.  Notes pertaining to the
Member’s export subsidy commitments in general (i.e., not specific to one or more
particular commitments) are entered in Table XS1.
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).TN/AG/S/2
Page 24
Table XS3 - Outlay
The third table displays a Member’s budgetary outlay reduction Schedules for each of its
export subsidy commitments. Although the outlay and quantity reductions are included here in
separate tables for database design purposes, they can be presented in a report together, as they are inPart IV, Section II.
Field
NameField Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
XS ID Indicates the number of the export subsidy commitment for each Member in the same
order as in the relevant Schedules. The seven-character code is comprised of the three-
letter WTO Member code, followed by “X” for “export subsidy”, followed by the three-
digit number representing the export subsidy commitment’s place in the relevantSchedule.
Year
AppliedSpecifies what “year” is applied to this commitment (e.g., calendar, marketing). For some
Members, the “year” for outlay and volume commitments is the same.  However, for
others the type of year applied is different.  Therefore the “Year Applied” field has been
included in both the XS Outlay and XS Quantity Tables.  The “Year Applied” field may
also vary among the product categories for individual Members.
Currency Currency in which the export subsidy commitment is taken.
Base Base outlay level.
Year1 Annual commitment level for Year1 (usually 1995 but is different for Members that have
recently acceded to the WTO).
Year2 Annual commitment level for Year2.
Year3 Annual commitment level for Year3.
Year4 Annual commitment level for Year4.
Year5 Annual commitment level for Year5.
Year6 Annual commitment level for Year6 (fin al bound commitment level for developed
countries).
Year7 Annual commitment level for Year7 (not listed for developed countries).
Year8 Annual commitment level for Year8 (not listed for developed countries).
Year9 Annual commitment level for Year9 (not listed for developed countries).
Year10 Annual commitment level for Year10 (f inal bound commitment level for developing
countries) (not listed for developed countries).TN/AG/S/2
Page 25
Table XS4 - Quantity
The fourth table displays a Member’s quantity reduction Schedule for each of its export
subsidy commitments. Although the outlay and quantity reductions are included here in separate
tables for database design purposes, they can be presented together in reports, as they are in Part IV,Section II.
Field
NameField Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
XS ID Indicates the number of the export subsidy commitment for each Member in the same
order as in the relevant Schedules. The seven-character code is comprised of the three-
letter WTO Member code, followed by “X” for “export subsidy”, followed by the three-
digit number representing the export subsidy commitment’s place in the relevantSchedule.
Year
AppliedSpecifies what “year” is applied to this commitment (e.g., calendar, marketing). For some
Members, the “year” for outlay and volume commitments is the same.  However, for
others the type of year applied is different.  Therefore the “Year Applied” field has been
included in both the XS Outlay and XS Quantity Tables.  The “Year Applied” field may
also vary among the product categories for individual Members.
Unit Unit of measurement in which the export subsidy commitment is taken.
Base Base quantity level.
Year1 Annual commitment level for Year1 (usually 1995 but is different for Members that have
recently acceded to the WTO).
Year2 Annual commitment level for Year2.
Year3 Annual commitment level for Year3.
Year4 Annual commitment level for Year4.
Year5 Annual commitment level for Year5.
Year6 Annual commitment level for Year6 (fin al bound commitment level for developed
countries).
Year7 Annual commitment level for Year7 (not listed for developed countries).
Year8 Annual commitment level for Year8 (not listed for developed countries).
Year9 Annual commitment level for Year9 (not listed for developed countries).
Year10 Annual commitment level for Year10 (f inal bound commitment level for developing
countries) (not listed for developed countries).TN/AG/S/2
Page 26
Table XS5 - Tariff Items
The fifth table identifies the specific products covered by each of a Member’s export subsidy
commitments. The Source fields in this table and in  Table XS1 are different when the HS codes and
descriptions for export subsidy commitments’ product coverage have changed as a result ofmodifications to Schedules, such as implementation of HS96.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
XS ID Indicates the number of the export subsidy commitment for each Member in the
same order as in the relevant Schedules. The seven-character code is comprised of
the three-letter WTO Member code, followed by “X” for “export subsidy”, followed
by the three-digit number representing the export subsidy commitment’s place in the
relevant Schedule.
TL HS Code of the tariff heading(s), which comprise the export subsidy commitment.
This field has been named TL to be consistent with other tables.
TLS Tariff line suffix, if applicable.
Ex Indicates that the concession pertains to part of the tariff line or heading.
Description Product description of the tariff line or heading.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).
Table XS 6 - Scope
This sixth table presents Members’ commitments limiting the scope of export subsidies and
corresponds to Section III of Part IV of Members’ Schedules.
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
Description Product description taken from the Member’s Schedule.
Commitments Presents the nature of the commitments limiting the scope of export subsidies.
Certified Flag as recorded in the Concessions Table to indicate whether the concession is
certified ("C"), approved but not yet certified ("A"), or not certified (null value).
Source The source of the concession. The same coding system that was used in the
Concessions Table has been adopted (e.g. UR94, HS96).TN/AG/S/2
Page 27
Design and Contents of Agriculture Notes Tables
These tables are the repositories of all the different type of notes relating to the specific
commitments in agriculture and their document source and references.  The design is similar to the
Note Table (Table 3) and the Concession Note table (Table 3A) for the tariff concessions.AG Concession Note
Member
Version
TableID
TL
TLS
Partner
Note IDAG Note
Member
Version
Table
Note ID
Note type
Note number (in schedule)
Text
DocumentReferenceTN/AG/S/2
Page 28
AG Note Table
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
Table The table that the note refers to (e.g. TQ1, XS2, AMS, etc).
Note ID Sequential identifier of the note.  This links the note through the AG Concession Note
Table to the corresponding table (TQ1, AMS, etc) and identifier (TQ ID, XS ID, TL, TLS
and partner).
Note type Code to indicate the type of note (1 = headnote, 2 = footnote, 9 = endnote).
Note number Number of the note (in the Schedule).
Text Textual body of the note.
Document Source of the note.
Reference Reference to the document (if any).
AG Concession Note Table
The data recorded in this table provide a link for each note reported in the AG Note Table to
their respective table and identifier (TQ, XS, tariff line, etc.)
Field Name Field Description
Member WTO Member code.
Version The version number is reserved for future HS changes.
Table The table that the note refers to (e.g. TQ1, XS2, AMS, etc).
ID If applicable, the ID is the TQ ID or the XS ID.
TL If applicable, the HS code or tariff line that the note refers to.
TLS If applicable.
Partner If applicable the partner that the note refers to.
Note ID Sequential identifier of the note.
__________