WORLD TRADE
ORGANIZATIONTN/MA/S/10
20 May 2003
(03-2712)
Negotiating Group on Market Access
INCIDENCE OF NON- AD VALOREM  TARIFFS IN MEMBERS'
TARIFF SCHEDULES AND POSSIBLE APPROACHES TO
THE ESTIMATION OF AD VALOREM  EQUIVALENTS
Note by the Secretariat1
I. INTRODUCTION
1. In their WTO schedules, Members use a variety of formats to specify individual tariff
commitments.  In most cases, Members specify tariffs in ad valorem  terms, which is a simple
percentage of the value of the imported product.  However, some countries choose to specify some or
all tariffs in specific or other non- ad valorem  (NAV) formats, particularly on the imports of
agricultural products.
2. This paper reviews the NAV bound duties2 in the Consolidated Tariff Schedules database
(CTS) and the applied duties in the latest tariff schedules submitted by WTO Members to the
Integrated Data Base (IDB).  It is necessary to  review both bound and applied schedules since the
NAV may be specified differently in each schedule for the same Member.  The paper then considers
possible approaches to estimating Ad Valorem  Equivalents (AVEs) and discusses issues raised in
respect of these various methodologies.
II. NON- AD VALOREM  TARIFFS
A. CLASSIFICATION OF NAV TARIFFS
3. NAV tariffs can be classified in the following categories:
• Specific tariff rates:  The customs duty is not related to the value of the imported goods but to
the weight, volume, surface, etc. of the goods.  The specific duty stipulates how many units of
currency are to be levied per unit of quantity (e.g. 2.00 Swiss Francs per kg);
• Compound rates:  The customs duty is a tariff comprising an ad valorem  duty to which is added
or subtracted a specific duty (e.g. 10 per cent plus $2.00/kg; 20 per cent less $2.00/kg);
• Mixed duty rates.3  In general, this type of duty ensures a minimum or maximum level of
protection through a choice between an ad valorem  duty and a specific duty (e.g. 10per cent
minimum $2.00/kg;  10 per cent or $2.00/kg, whichever is less);
                                                     
1 This document has been prepared under the Secretariat's own responsibility and is not intended to
prejudice the positions of any Members and to their rights and obligations under the WTO.
2 Tariffs and duties shall be used interchangeably in this document.
3 The IDB uses the term mixed duty.  Other sources may use the term alternative duty.TN/MA/S/10
Page 2
• Technical duty rates:  The customs duty is de termined by complex technical factors such as
alcohol content, sugar content or the value of the imported product (e.g. 8.2 per cent + T1,
where T1 refers to a specific formula duty base d on the agricultural component of the product).
4. A more detailed typology of tariffs is given in Annex Table 1a.  It presents in a standardized
way ad valorem , specific and compound duties and various ways in which mixed duties can be
expressed.  Annex Table 1b lists technical duties and other duties that cannot be converted to AVEswith the information available in the IDB.
III. INCIDENCE OF NAV TARIFFS IN THE IDB AND CTS DATABASES
5. The tariff schedules of about half the submissions to the IDB express some MFN applied
duties as NAV tariffs.
4  Annex Table 2a provides detailed information for those WTO Members with
NAV duties, broken down by type  of NAV duty and by sector.5  The shares with respect to the total
number of agricultural and industrial tariff lines is also provided. Annex Table 2b provides the
information on Members providing AVEs to the IDB.
6. Overall, the share of NAV tariff lines in total tariff lines for the Members with NAV tariffs in
the IDB is 6.6 percent.  Thirty three countries have less than 5 per cent of NAVs in their tariff lines
and 17 have less than 1 per cent.  Special mention should be made of Switzerland, with 83 per cent of
its tariff lines consisting of NAV duties.
7. The incidence of NAV duties is highest for agricultural products (19 per cent of total
agricultural tariff lines, compared to only 4 per cent for industrial products).6  Excluding Switzerland,
the share of NAV lines can be as high as 60 per cent of all agricultural tariff lines and as high as
26 per cent for non-agricultural tariff lines.  Developed country Members are the greatest users of
NAVs in agriculture:  Canada (26 per cent), Eur opean Communities (45 per cent), Iceland (25 per
cent), Norway (63 per cent) and United States (43 per cent).  A number of economies in transitionhave also relatively high shares:  Belarus (33 per cent), Bulgaria (15 per cent), Poland (25 per cent),
Russian Federation (33 per cent).  Among the devel oping country Members, Cyprus (50 per cent) and
Thailand (56 per cent) have the highest incidence.
8. Annex Table 3 presents the incidence of NAV duties in the CTS database.  Forty Members
include NAV duties in their tariff schedules of concessions.  The picture for Members with arelatively high incidence of NAV duties in their schedules of concessions is similar to that in the IDB.
Malta is an exception, as it has replaced almost all its bound NAV duties in agriculture (84 per cent
per cent of total agricultural lines) with ad valorem  duties in its latest applied tariff.  On the other
hand, it can be seen that a number of developing Members currently expressing their tariffs in NAV
terms in the IDB did not bind them in this format.  Among those with high incidence are:  Djibouti –
15 per cent of its total agricultural lines and South Africa – 13 per cent of its agricultural lines and
26 per cent of its industrial lines.  Similarly, some economies in transition (including Belarus, the
Former Yugoslav Republic of Macedonia, and the Russian Federation) use a relatively high number
of NAV duties in their national applied tariffs.
9. The incidence of NAV lines by chapter of the Harmonized System nomenclature in the IDB
and CTS databases, is presented in Annex Table 4.
7  A higher incidence of NAV duties appear in
agricultural products such as meat products (chapter 02), dairy produce (chapter 04), sugars
                                                     
4 The statistics refer to the status of IDB and CTS files as of 31 January 2003.
5 The agriculture sector includes products covered by the Agreement on Agriculture;  the industry lines
include other products not covered by the Agreement on Agriculture.
6 Taking into account only Members with NAV tariffs in the IDB.
7 Given the specificity of Switzerland, which has only specific duties in addition to duty free tariffs, its
tariff lines have been excluded from Annex Table 4.TN/MA/S/10
Page 3
(chapter 17), cocoa (chapter 18), preparations of cereals, flour, starch or milk (chapter 19) and
beverages (chapter 22).  For industrial products, most of the NAV lines are concentrated in textile
products.
IV. CONVERSION OF NAV TARIFFS TO AVES
10. The existence of NAV tariffs in Members' schedules makes it extremely difficult to arrive at a
meaningful picture of the level of tariffs, unless those rates can be converted to AVEs.  For example,
the recent document on Members' Tariff Profile s (TN/MA/S/4/Rev.1) produced for the Negotiating
Group on Market Access (for non-agricultural produ cts) could only includ e NAV tariffs in the
calculations of duty averages and maxima for those Members who had provided AVEs (see Annex
Table 2b).
11. Conversion of NAV tariffs to AVEs is being discussed in the Negotiating Group on Market
Access as well as in the Special Session of the Committee on Agriculture.  The overview of proposalssubmitted to the Negotiating Group on Market Access (TN/MA/6/Rev.1) notes that several of these
proposals are related to issue of NAV tariffs.  Wher eas some submissions speak more generally of the
need to maximize the use of ad valorem  rates
8, others state that Members should consider converting
all NAV duties to ad valorem  rates.9  One proposal calls for a common methodology to calculate these
rates.10
12. The conversion of NAV duties to AVEs would allow all tariffs to be included in the tariff
reduction formulae proposed in the context of discussions on tariff reduction modalities.  Table 1
compares the result of a linear with a non-linear tariff reduction when applied to different initial
tariffs.  The Swiss formula, with a coefficient of 12, has been used as an example of a non-linear
formula.11  Whereas a linear reduction applies to ad valorem  as well as NAV duties, a non-linear cut
cannot be applied on NAV duties unless AVEs are provided.  It should be noted though that even if a
linear cut can be applied to NAVs the resulting tariffs cannot be considered in the calculation of
statistical indicators such as tariff averages.
Table 1 Linear and non-linear cut applied to ad valorem  and NAV duties
Initial tariff
t0Linear cut 50 per cent
t1Swiss formula (coef. 12)
t1 = (12*t 0) / (12+t 0)
Case 1 20  per cent 10 per cent 7.5 per cent
Case 2 $50/tonne $25/tonne ?
Case 3 30 per cent or $20/tonne,
whichever is the greatest15 per cent or $10/tonne,
whichever is the greatest?
                                                     
8  TN/MA/W/9 (Canada), TN/MA/W/18 (US).
9 TN/MA/W/6/Add.1 (Korea), TN/MA/W/23 (MERCOSUR), TN/MA/W/14 (Oman), TN/MA/W/8
(Singapore).
10 TN/MA/W/31 (Egypt, India, Indonesia, Kenya, Malaysia, Nigeria, Tanzania, Uganda and
Zimbabwe).
11 For a discussion of the properties of various tariff reduction formulae see document
TN/MA/S/3/Rev.2.TN/MA/S/10
Page 4
V. APPROACHES TO ESTIMATING AVES
A. OVERVIEW
13. The Secretariat does not calculate AVEs for inclusion in either the IDB or the CTS.12  This
practice originates from discussions in the Informal Advisory Group to the IDB – a body established
during the Uruguay Round.  Only AVEs that have been supplied by Members are reported in the IDB.Only five Members have submitted AVEs to the IDB, as indicated in Annex Table 2b.  The basis for
the calculations is generally not provided.
14. The Secretariat's background paper " Ad valorem , Specific and Other Tariffs" (AIE/S5,
6 February 1998) presented two main methods of AVE estimation that have been used in the
GATT/WTO context and which both require that imports have actually taken place for the tariff lines
and specific duties in question:
• the use of revenue collected divided by the value of imports, and
• the use of unit values of traded products.
15. Although the use of actual trade data is not the only way of calculating AVEs, under the
appropriate circumstances it gives the most accurate information for a particular product.  If there is
no trade in the product concerned, it could be considered that the price of the product (including thetariff) concerned is, at that point in time, "economically prohibitive".  This does not necessarily mean
that the tariff is "high", but that because of the nature of domestic demand, the competitiveness of
domestic production, distribution peculiarities, transport costs, etc., it is not attractive for traders to
import that product.
16. In all cases the limits of AVEs must be kept in mind.
13  AVEs are only a snap-shot of the
actual effect of a specific duty in the reference period used for the calculation.  Even though the
specific duties used are fixed, their impact may ch ange over time and in relation to each shipment.
Moreover, AVEs are usually calculated in terms of annual averages and, in this case, they can only be
assessed at the end of the period, when all relevant trade data have been collected.  The annual
averages also mask a potentially wide variation of AVEs.  For example, a shipment of lower valued
products has a higher AVE than that of a high value shipment.  Thus, the AVEs assessed by some
exporting Members could be significantly different from those assessed by others because of differentunit values, for example due to seasonal differences.
                                                     
12 For the Trade Policy Reviews the Secr etariat takes into account only the ad valorem  part of all
compound and certain mixed duties if AVEs are not provided by the Member.  These "substitutes" for AVEs are
used in all statistical tables of the Trade Policy Reviews.  Outside the WTO a number of initiatives to estimateAVEs have been undertaken.  These include Gibson et. al (2001), ITC (2001), OECD (1997) and Stawowy(2001).
 13It should also be kept in mind in what follows that there is a more general limit to the concept of ad
valorem  equivalents.  When replacing one type of tariff structure with a significantly different type of structure
the protection cannot be made "equivalent" in a general sense.  The two structures may perhaps raise the sameamount of tariff revenue or give rise to the same trade flows or to the same production or consumption patterns.But it will generally not be possible to find one ad valorem tariff structure which, if implemented, would
precisely regenerate several or all of these features.  Consequently, when seeking to define an AVE structure, thespecific sense in which it will be "equivalent" to the original structure would need to be specified.  In other
words, there is no generally "correct" way of making such  a conversion - what is "correct" will depend on the
specific definition of the term "equivalent" that is employed.TN/MA/S/10
Page 5
B. REVENUE METHOD
17. According to this method, AVEs are estimated as a ratio of customs revenue collected on a
particular product (at the tariff line level) to the value of imports of the same product.  Revenues of
$10 million collected on an import value of $100 million, for example, would give an AVE of
10 per cent, even though the actual tariffs were collected on a dollar per tonne basis.  While for certainpurposes this method can technically be accurate, it has a number of shortcomings:
• data on revenue collection by tariff line are often unavailable publicly, or even to statistical
agencies (though customs authorities normally collect information at this level).
• where data are available, a major problem with this method of estimation is that it can
measure only the AVEs of applied tariffs but not those of bound tariffs, except when appliedduties are equal to bound duties.
• AVEs may understate the applied MFN tariff rate if any trade within the product category
concerned flows under a preferential trading arrangement, such as a GSP scheme, a special
regime for least-developed countries, or a free trade area.
• other duties and charges, duty drawbacks, sa feguard measures, anti-dumping duties, tariffs
waived for re-export, and so on may affect the estimations as well.  Adjustments for all these
factors designed to identify the actual MFN rate may be a cumbersome exercise.
14
C. UNIT VALUE  METHOD
18. The unit value method of estimating AVEs requires that the specific tariff is expressed as a
ratio of the unit price of the associated import flow.  Given the lack of detailed data available onimport prices at the tariff line level, an estimate of unit import prices can be made simply by dividing
the value of imports by their volume for the tariff  line concerned.  For example, if the c.i.f. import
value of a good is $10,000 and the quantity imported is 100 tonnes, the unit value is $100 per tonne.
Then if the specific duty were $10 per tonne, the AVE would be 10 per cent.
19. The results of this approach can provide, in a technical sense, an accurate assessment and, as
long as volume and value statistics are collected in the same manner.  Nevertheless, this method may
prove very time-consuming as NAV  duties are often not simply specific rates that can be directly
compared to unit values, but may be compound, mixed or technical rates that require additional
calculations, and in some instances also additional data.
20. The quality of the estimation of AVEs using the unit value method depends very much on the
quality of the underlying import values and quantities.  As quantity information is not always
measured with the same degree of precision as import values the resulting unit values may yield
estimates which may vary considerably among members.  It would therefore appear necessary to
evaluate tariff line unit values in the context of Members' and world HS 6 digit unit values.
Significant deviations which cannot be explained by the properties of the underlying product categoryshould be closely scrutinized and excessive unit values should possibly be "capped" at a certain
percentile range of 'acceptable' unit values around the world mean unit value.
21. The other remaining problem is that of technical duties which cannot be converted to AVEs
without detailed additional information on the im port flows.  The revenue method could be used
successfully in this context if there are no preferences and, regarding bound rates, only if those areequal to the MFN applied rates.
                                                     
14 Such adjustments might not be necessary if the reason for amassing AVE data is to make an
economic assessment of protection levels.TN/MA/S/10
Page 6
22. In conclusion, it appears that the unit value method is a viable methodology for estimating
AVE in an internationally comparable way.  Like the revenue method it requires that imports have
taken place in the reference period in order to calculate tariff line unit values.  However, in the
absence of such information, approximate AVEs could still be calculated using higher level
aggregates, i.e. HS 6 digit based unit values.  If these are not available at the level of the Memberconcerned, regional or world unit values could be used.
D. 
ESTIMATION OF AVES
23. The estimation of the AVE (in per cent) of a simple specific tariff using the revenue method is
expressed in the following formula:
100vrevAVE × =   where qsp rev ×=  and
rev – Duty revenue
sp – Specific tariffv – Import value
q – Import quantity
24. The estimation of the AVE (in per cent) of a simple specific tariff using unit values is
expressed in the following formula:
100uvspAVE × =   where,  qvuv=  and
sp  – Specific tariff
uv  – Import unit value
v – Import value
q  – Import quantity
25. Specific tariffs are generally expressed in national currency units.  If import values are not
provided in the national currency, exchange rates are required.15  A quantity units conversion factor is
necessary when the specific tariff and the import quantities are not expressed in the same units.
26. An example of the estimation of an AVE for a specific duty is given in Table 2.  Using the
formulae presented above revenue method and unit value method yield the same results because there
is only one duty rate and revenue and trade information is available.
Table 2 Example with specific tariff: $20/tonne
Import value
(US $)Import quantity
(tonnes)Tariff revenue
(US $)Unit value AVE
in per cent
Case 1 1000 10 200 $100/tonne 20
Case 2 500 10 200 $50/tonne 40
                                                     
15 For the conversions of import values reported in national currency in IDB submissions annual
averages of market exchange rates reported in the IMF' s International Financial Statistics unless exchange rates
have been provided with the IDB submissions.TN/MA/S/10
Page 7
27. Compound and mixed tariffs contain at least one simple specific component and/or at least
one ad valorem component, linked with logical and/or arithmetic operators.  The computable ones
correspond to those identified in the IDB files and listed in Annex Table 1a.16
28. The computable tariffs are of the following types:
• Addition or subtraction of specific and/or ad valorem  tariff components
• Choice between specific and/or ad valorem  tariff components
• Choice between specific and/or ad valorem  tariff components, subject to upper and/or lower
limits
29. The non-computable tariffs include, among others:
• Tariff element applicable to input content, for example agricultural component or metal content
• Two or more tariff components specified, but wi thout indication of wh at condition to apply
• Tariff lines with incomplete descriptions
30. Technical tariffs are in general non-computable, but trade affected by these tariffs is relatively
low compared to all trade with NAV MFN applied dutie s.  If one considers the latest tariff and trade
data available in the IDB for the QUAD countries, the amount of trade corresponding to the tariff
lines for which the MFN applied duty is expressed in NAV terms represents approximately 7 per cent
of total trade.  Only around 4 per cent of this trade is related to technical duties.
31. An example of the estimation of an AVE for a mixed duty is given in Table 3.  Again revenue
method and unit value method yield the same results because there is only one duty rate and revenue
and trade information is available.
Table 3 Example with mixed tariff:  20 per cent or $20/tonne, whichever is the greatest
Import value
(US $)Import quantity
(tonnes)Tariff revenue
(US $)Unit value AVE
in per cent
Case 1 1000 10 200 $100/tonne 20
Case 2 500 10 200 $50/tonne 40
Case 3 2000 10 400 $200/tonne 20
VI. CONCLUSIONS
32. The document has shown that AVEs can be estimated for NAV tariffs.  The estimation of
AVEs in a transparent and internationally comparable way for all Members appears to be an important
step forward in understanding better the diverse structures of protection that prevail in WTO Membercountries.  It is also a necessary prerequisite for the application of any non-linear, harmonizing tariff
cutting formula.
33. Two methods for estimating AVEs were presented:  the revenue method and the unit value
method.  They yield the same results if the underlying import flows face the same MFN tariff
treatment.  However, the unit value method is rela tively easier to apply to situations with no trade
flows and/or situations with multiple preferential rates.
34. It is important to note that some Members estimate AVEs in their tariff schedules.  In some
cases these are for internal purposes, such as to assess the implications of their tariff profile and in
                                                     
16 Stawowy (2001) identified a range of compound and alternative tariffs in various schedules.  Several
were computable as AVEs, but others were not.TN/MA/S/10
Page 8
others they supply them to international agencies.  The methodologies presented in this document
and/or similar methods used by other international agencies and certain national administrations could
serve as benchmarks for coordinated action at the international level to enhance the transparency of
tariff regimes.  It would also be important to ha ve an internationally accepted benchmark that can be
used for any multilateral review of AVE estimation done by Members.
References
Gibson, P., J. Wainio, D. Whitley, and M. Bohman, Profiles of Tariffs in Global Agricultural
Markets .  Economic Research Service, USDA, Ag ricultural Economic Report Number 796,
January 2001.
International Trade Center.  Bouët, A., L. Fontagné, M. Mimouni and X. Pichot, Market Access
Maps: a bilateral and disaggregated measure of market access, 2001.
OECD. Indicators of Tariff and non-tariff barriers, Paris, OECD ed., 1997.
Stawowy, W. Calculation of Ad valorem Equivalents of non-ad valorem tariffs – Methodology notes .
Division on International Trade in Goods and Services, and Commodities, UNCTAD, Draft paper,
October 2001.
World Trade Organization.  Ad valorem, Specific and other Tariffs:  Background Paper by the
Secretariat .  WTO, AIE/S5, February 6, 1998.
World Trade Organization.  Agricultural Negotiations under the Doha Agenda:  Elements to be Taken
into Account with Regard to Non-ad valorem Tariffs (NAV), Specific Contribution by Costa Rica to
the Text.   WTO, JOB(02)/87, July 16, 2002.TN/MA/S/10
Page 9
Table 1a:  Typology of tariffs
Type of
dutyFunctional form Example
Ad valorem
Ad valorem 100unit ue import valamount duty av × = 5 per cent
Non ad valorem
Specificunit quantity import amount duty sp= 15 Fr./100 kg brut Switzerland
Compound av+sp 15 per cent + $12,000 each Australia
max(av ,, sp)40 per cent or 622 eur/t, whichever is
higherBulgaria
min(av ,, sp)45 per cent or Rs 55 per kg, whichever is
lowerIndia
max(av 1, av 2+sp)4.5 per cent or 3.5 per cent +1.21yen/m2,
whichever is greaterJapan
min(av 1+sp, av 2)7 per cent + 89,40 €/100 kg or 50 per
cent, whichever is lowerCroatia
min(av 1+sp 1, av 2+sp 2)9.1 per cent + 45.1 €/100 kg/net or 18.9
per cent + 16.5 €/100 kg/net whichever islowerEuropean
Communities
max(min(av 1, sp 1), sp 2)15 per cent or 125yen/l, whichever is
less, subject to a minimum customs dutyof 67yen/lJapanMixed
/g239/g238/g239/g237/g236
≥≤≤ ≤
2 21 12 1 1
sp av if spsp av if spsp av sp if av
5 per cent but not less than 4.74¢/kg or
more than 9.48¢/kgCanada
Table 1b:  Some examples of non-computable NAV tariffs
Example Description
9 per cent + EA MAX 18.7
per cent + ADS/ZEU Technical duty.  EA refers to a duty on the agricultural
component and AD S/Z represent an additional duty on sugar.
0.68 Norvegian Kroner per kg+ MXNorway Technical duty.  MX represents the real content of agricultural
ingredients.
5 per cent, or, if lower,
0.45$/kg TSSAustralia Technical duty.  TSS = kilograms total soluble solids
40 per cent or 54 per cent
with a maximum of 4 225c/kgSouth
AfricaNo indication of what condition to apply
Note:
Examples have been standardized and do not reflect necessa rily the original expression in the tariff schedule.TN/MA/S/10
Page 10
Table 2a:  NAV duties in the IDB applied tariffs
Specific Compound Mixed OthersIn per cent of all
tariff linesMember /
Country in AccessionYear Digit
Agr Ind Agr Ind Agr Ind Agr Ind Agr Ind Total
AUSTRALIA 2001 8 5 0 0 8 2 0 0 0 0.9 0.2 0.3
BANGLADESH 1999 8 0 3 0 0 0 0 0 5 0.0 0.1 0.1
BARBADOS 2001 10 62 24 0 0 0 0 0 0 5.9 0.4 1.3
BELARUS 2001 9 77 1 0 71 663 743 0 0 32.8 9.5 14.3
BRUNEI
DARUSSALAM2001 9 68 19 0 0 0 0 0 1 7.3 0.4 1.4
BULGARIA 2001 9 40 0 166 0 121 1 0 0 15.1 0.0 3.1
CANADA 2001 8 139 0 51 5 161 13 15 0 25.7 0.2 4.0
CHINA 2002 8 7 35 0 7 0 0 0 3 0.7 0.7 0.7
CROATIA 2001 9 0 0 44 0 182 0 0 0 19.3 0.0 2.9
CYPRUS 2001 10 350 97 1056 0 0 0 0 0 49.7 1.2 13.5
DJIBOUTI 1999 8 68 0 34 16 0 0 0 0 14.9 0.4 2.3
EUROPEAN
COMMUNITIES2002 8 598 5 240 0 51 34 88 1 45.4 0.5 9.7
FORMER YUGOSLAV
REPUBLIC OFMACEDONIA2001 10 0 0 309 8 0 0 0 0 14.4 0.1 3.0
ICELAND 2000 8 50 0 302 0 0 0 0 0 25.0 0.0 4.7
INDIA 2001 6 2 0 0 0 0 332 0 0 0.3 7.0 6.1
ISRAEL 1999 8 40 30 168 536 158 392 0 0 27.4 11.3 13.4
JAPAN 2001 9 178 46 56 0 46 251 16 0 16.5 4.1 6.6
JORDAN 2001 9 0 0 7 2 0 0 0 0 0.8 0.0 0.1
KENYA 1999 8 0 30 0 0 56 566 0 0 6.8 11.6 11.0
KOREA, REPUBLIC OF 2001 10 0 21 0 0 33 0 0 0 2.2 0.2 0.5
KYRGYZ REPUBLIC 2001 9 11 0 0 0 134 0 0 0 6.5 0.0 1.4
LATVIA 1999 9 7 0 0 0 0 0 0 0 0.3 0.0 0.1
LITHUANIA 2001 9 8 0 0 0 248 0 0 0 10.6 0.0 2.3
MALAWI 2000 8 0 0 0 0 0 0 0 1 0.0 0.0 0.0
MALAYSIA 2001 10 36 0 33 2 1 10 0 0 6.0 0.1 0.8
MALTA 2001 10 4 5 0 0 0 0 0 0 0.2 0.1 0.1
MAURITIUS 2001 8 1 2 0 0 0 0 0 0 0.1 0.0 0.1
MEXICO 2001 8 10 0 42 3 0 0 0 0 4.9 0.0 0.5
MOROCCO 1997 8 0 0 0 0 0 0 0 13 0.0 0.2 0.1
NEW ZEALAND 1999 8 4 184 0 11 0 0 0 34 0.4 3.7 3.2
NORWAY 2002 8 800 5 3 0 0 0 43 0 63.3 0.1 11.9
PAKISTAN 2001 8 37 7 0 3 0 0 0 1 5.3 0.2 0.9
POLAND 2000 9 35 0 74 0 442 79 0 0 25.1 0.9 6.0
RUSSIAN
FEDERATION2001 10 77 1 0 71 680 750 0 0 32.7 9.4 14.3
SEPARATE CUSTOMS
TERRITORY OFTAIWAN, PENGHU,KINMEN AND MATSU2001 8 14 28 0 0 27 86 0 0 3.4 1.6 1.8
SINGAPORE 2001 9 4 0 0 0 0 0 0 0 0.5 0.0 0.1
SLOVENIA 2001 9 0 0 393 0 0 0 0 0 18.7 0.0 3.8
SOLOMON ISLANDS 1998 8 33 30 0 36 0 0 0 0 4.5 1.5 1.9
SOUTH AFRICA 2001 8 95 91 3 0 12 1725 0 0 13.0 26.1 24.6
SRI LANKA 2001 8 29 1 0 0 10 0 0 0 4.7 0.0 0.6TN/MA/S/10
Page 11
Specific Compound Mixed OthersIn per cent of all
tariff linesMember /
Country in AccessionYear Digit
Agr Ind Agr Ind Agr Ind Agr Ind Agr Ind Total
SWITZERLAND 2001 8 1900 5039 0 0 0 0 0 0 86.4 82.2 83.3
THAILAND 1999 10 116 37 0 0 441 917 0 0 55.6 16.3 22.0
TURKEY 2001 12 11 12 122 0 1 64 91 1 7.0 0.5 1.6
UNITED STATES 2001 8 621 58 111 349 0 0 16 133 43.0 6.4 12.6
ZIMBABWE 2001 8 9 15 0 146 11 0 0 0 2.5 3.1 3.0
Total 5541 5787 3209 1264 3417 5386 262 193 19.3 4.0 6.6
Note:
NAV tariffs recorded as "oth er" represent technical duties which may be  underestimated because such duties are
difficult to identify and therefore are often cons idered as specific, compound or mixed duties.
Table 2b:  AVEs submitted to the IDB
Specific Compound MixedIn per cent of all NAV
tariff lines Member Year
Agr Ind Agr Ind Agr Ind Agr Ind Total
AUSTRALIA 2001 0 0 0820 2 8 . 6 100.0 66.7
EUROPEAN
COMMUNITIES2000 925 3 288 0 80 27 67.0 75.0 67.2
JORDAN 2000 0 0 7200 100.0 100.0 100.0
POLAND 2000 25 0 50 0 165 34 43.6 43.0 43.5
UNITED STATES 2001 609 58 111 349 0 0 96.3 75.4 87.5
Total 1559 61 456 359 247 61 69.8 71.9 70.1TN/MA/S/10
Page 12
Table 3:  NAV duties in the CTS database
Specific Compound Mixed OtherIn per cent of all
bound tariff lines Member
Agr Ind Agr Ind Agr Ind Agr Ind Agr Ind Total
AUSTRALIA 14 5 0 0 0 0 0 0 1.9 0.1 0.3
BRUNEI
DARUSSALAM29 0 0 0 0 0 0 0 3.3 0.0 0.5
BULGARIA 63 0 281 1 192 0 0 0 24.4 0.0 5.1
CANADA 200 9 51 5 152 9 0 0 30.1 0.3 4.8
CROATIA 7 0 36 0 186 0 0 0 19.7 0.0 3.1
CYPRUS 0 0 2004 4 0 0 0 0 69.0 0.1 20.1
EGYPT 10 0 0 0 4 0 0 0 1.7 0.0 0.2
EUROPEAN
COMMUNITIES637 8 333 1 38 31 0 0 45.8 0.5 10.0
FIJI 24 0 0 0 0 0 0 0 3.5 0.0 0.9
GEORGIA 26 0 0 0 0 0 0 0 3.3 0.0 0.4
HAITI 37 154 0 5 54 633 0 0 11.9 18.4 17.4
ICELAND 0 0 361 1 0 0 0 0 22.7 0.0 4.2
INDIA 2 0 0 0 0 332 0 0 0.3 10.0 8.3
ISRAEL 1 191 1 355 0 18 0 0 0.2 9.9 8.4
JAMAICA 2 0 0 0 0 0 0 0 0.2 0.0 0.0
JAPAN 157 12 46 0 44 200 0 0 18.7 3.4 6.0
JORDAN 0 0 7 2 0 0 0 0 0.8 0.0 0.1
KOREA, REPUBLIC OF 0 0 0 0 68 21 0 0 4.6 0.2 0.9
KYRGYZ REPUBLIC 5 0 0 0 42 36 0 0 5.1 0.6 1.2
LATVIA 8 0 0 0 0 0 0 0 1.1 0.0 0.2
LITHUANIA 6 0 0 0 108 0 0 0 11.7 0.0 1.8
MALAYSIA 116 9 187 0 42 0 0 0 26.2 0.1 4.7
MALTA 266 5 2202 1 0 0 0 0 84.0 0.1 21.6
MEXICO 0 0 0 0 82 1 0 0 7.6 0.0 0.7
MOLDOVA 24 0 9 0 29 0 0 0 7.9 0.0 1.0
MYANMAR 9 0 0 0 0 0 0 0 1.1 0.0 0.9
NEW ZEALAND 10 190 0 11 0 0 0 36 1.0 3.7 3.4
NORWAY 202 115 0 0 520 5 0 1 68.2 2.3 13.4
PAPUA NEW GUINEA 43 4 0 0 0 0 0 0 6.2 0.1 0.9
POLAND 0 0 758 0 433 0 0 0 53.6 0.0 11.9
SINGAPORE 55 0 0 0 0 0 0 0 6.5 0.0 1.3
SLOVENIA 0 0 564 6 0 0 0 0 24.5 0.1 5.1
SOLOMON ISLANDS 23 26 0 0 0 26 0 0 3.4 1.2 1.5
SRI LANKA 1 0 0 0 22 16 0 0 2.7 1.2 1.8
SURINAME 0 0 0 0 0 1 0 0 0.0 0.1 0.1
SWITZERLAND 1938 15 0 0 1 5053 0 0 89.0 83.9 85.2
SEPARATE CUSTOMS
TERRITORY OFTAIWAN, PENGHU,
KINMEN AND MATSU90 4 0 0 21 82 0 0 8.1 1.2 2.3
THAILAND 4 2 0 0 333 690 0 0 43.7 20.6 24.9
UNITED STATES 625 54 115 183 9 0 4 140 42.5 4.0 10.1
ZIMBABWE 19 0 0 16 0 0 0 0 2.8 3.6 3.1
Total 4653 803 6955 591 2380 7154 4 177 28.3 3.9 8.4TN/MA/S/10
Page 13
Table 4:  Distribution of NAV duties in the IDB and CTS databases by HS chapter17
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
01 LIVE ANIMALS 216 12.1 15 293 23.8 14
02 MEAT AND EDIBLE MEAT OFFAL 1665 30.1 18 1605 43.0 18
03 FISH AND CRUSTACEANS,
MOLLUSCS AND OTHERAQUATIC INVERTEBRATES413 4.8 9 136 3.2 7
04 DAIRY PRODUCE;  BIRDS' EGGS;
NATURAL HONEY; EDIBLE
PRODUCTS OF ANIMAL ORIGIN,NOT ELSEWHERE SPECIFIED ORINCLUDED1240 29.4 23 1280 45.0 22
05 PRODUCTS OF ANIMAL ORIGIN,
NOT ELSEWHERE SPECIFIED OR
INCLUDED12 1.0 3 9 1.0 3
06 LIVE TREES AND OTHER PLANTS;
BULBS, ROOTS AND THE LIKE;CUT FLOWERS ANDORNAMENTAL FOLIAGE80 5.9 6 84 9.0 5
07 EDIBLE VEGETABLES AND
CERTAIN ROOTS AND TUBERS616 13.4 20 723 21.1 19
08 EDIBLE FRUIT AND NUTS;  PEEL
OF CITRUS FRUIT OR MELONS696 14.8 22 833 23.6 18
09 COFFEE, TEA, MATÉ AND SPICES 81 4.0 9 77 4.9 9
10 CEREALS 185 11.9 14 290 27.5 14
11 PRODUCTS OF THE MILLING
INDUSTRY; MALT; STARCHES;INULIN; WHEAT GLUTEN306 11.6 14 534 28.4 14
12 OIL SEEDS AND OLEAGINOUS
FRUITS;  MISCELLANEOUS
GRAINS, SEEDS AND FRUIT;
INDUSTRIAL OR MEDICINALPLANTS;  STRAW AND FODDER113 3.5 10 129 5.3 10
13 LAC;  GUMS, RESINS AND OTHER
VEGETABLE SAPS ANDEXTRACTS50 . 6 4 20 . 3 2
14 VEGETABLE PLAITING
MATERIALS; VEGETABLE
PRODUCTS NOT ELSEWHERESPECIFIED OR INCLUDED15 2.6 5 10 2.2 2
                                                     
17 The statistics shown in the columns for IDB and CT S are not strictly comparable because the sample
of Members with NAV duties in the IDB does not match the sample of Members in the CTS.  The list ofMembers included in each case is shown in Annex Tables 2a and 3. Given the specificity of Switzerland, whichhas only specific duties in addition to duty free tariffs, its tariff lines have been excluded it from the table.
18 In per cent of all tariff lines in HS chapter, taking into account all Members with NAV duties.
19 In per cent of all Tariff lines in HS chapter, taking into account all Members with NAV duties.TN/MA/S/10
Page 14
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
15 ANIMAL OR VEGETABLE FATS
AND OILS AND THEIR CLEAVAGEPRODUCTS; PREPARED EDIBLEFATS; ANIMAL OR VEGETABLE
WAXES330 7.6 17 336 10.7 17
16 PREPARATIONS OF MEAT, OF
FISH OR OF CRUSTACEANS,MOLLUSCS OR OTHER AQUATICINVERTEBRATES371 12.4 17 426 22.1 16
17 SUGARS AND SUGAR
CONFECTIONERY403 25.8 22 481 40.4 19
18 COCOA AND COCOA
PREPARATIONS220 22.0 16 219 29.3 15
19 PREPARATIONS OF CEREALS,
FLOUR, STARCH OR MILK;
PASTRYCOOKS' PRODUCTS498 24.9 19 406 27.9 18
20 PREPARATIONS OF VEGETABLES,
FRUIT, NUTS OR OTHER PARTSOF PLANTS1140 15.5 21 1666 34.8 17
21 MISCELLANEOUS EDIBLE
PREPARATIONS242 12.8 22 317 23.4 22
22 BEVERAGES, SPIRITS AND
VINEGAR1753 41.8 32 1616 55.2 25
23 RESIDUES AND WASTE FROM
THE FOOD INDUSTRIES;PREPARED ANIMAL FODDER129 6.3 11 255 16.9 11
24 TOBACCO AND MANUFACTURED
TOBACCO SUBSTITUTES218 18.6 17 312 42.9 20
25 SALT; SULPHUR; EARTHS AND
STONE; PLASTERINGMATERIALS, LIME AND CEMENT25 0.6 5 10 0.4 5
26 ORES, SLAG AND ASH 9 0.5 1 9 0.7 1
27 MINERAL FUELS, MINERAL OILS
AND PRODUCTS OF THEIR
DISTILLATION; BITUMINOUS
SUBSTANCES; MINERAL WAXES210 5.7 14 82 4.2 6
28 INORGANIC CHEMICALS;
ORGANIC OR INORGANICCOMPOUNDS OF PRECIOUSMETALS, OF RARE-EARTHMETALS, OF RADIOACTIVE
ELEMENTS OR OF ISOTOPES90 . 1 5 40 . 1 2
29 ORGANIC CHEMICALS 129 0.5 7 23 0.1 6
30 PHARMACEUTICAL PRODUCTS 0 0 0 18 1.0 2
31 FERTILISERS 0 0 0 0 0 0TN/MA/S/10
Page 15
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
32 TANNING OR DYEING EXTRACTS;
TANNINS AND THEIRDERIVATIVES; DYES, PIGMENTSAND OTHER COLOURING
MATTER; PAINTS AND
VARNISHES; PUTTY AND OTHERMASTICS; INKS60 . 2 2 20 . 1 2
33 ESSENTIAL OILS AND RESINOIDS;
PERFUMERY, COSMETIC ORTOILET PREPARATIONS33 1.3 9 58 3.2 14
34 SOAP, ORGANIC SURFACE-
ACTIVE AGENTS, WASHING
PREPARATIONS, LUBRICATING
PREPARATIONS, ARTIFICIALWAXES, PREPARED WAXES,POLISHING OR SCOURINGPREPARATIONS, CANDLES ANDSIMILAR ARTICLES, MODELLING
PASTES, "DENTAL WAXES" AND
DENTAL PREPARATIONS WITH ABASIS OF PLASTER20 1.2 2 18 1.6 4
35 ALBUMINOIDAL SUBSTANCES;
MODIFIED STARCHES; GLUES;ENZYMES75 6.3 10 73 8.7 8
36 EXPLOSIVES; PYROTECHNIC
PRODUCTS; MATCHES;
PYROPHORIC ALLOYS; CERTAINCOMBUSTIBLE PREPARATIONS10 1.9 4 9 2.6 2
37 PHOTOGRAPHIC OR
CINEMATOGRAPHIC GOODS105 3.9 11 30 1.7 6
38 MISCELLANEOUS CHEMICAL
PRODUCTS45 0.9 8 37 1.1 9
39 PLASTICS AND ARTICLES
THEREOF181 1.7 6 128 1.8 3
40 RUBBER AND ARTICLES
THEREOF56 1.1 8 6 0.2 2
41 RAW HIDES AND SKINS (OTHER
THAN FURSKINS) AND LEATHER38 1.6 2 26 1.6 2
42 ARTICLES OF LEATHER;
SADDLERY AND HARNESS;TRAVEL GOODS, HANDBAGSAND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)85 5.1 6 8 0.7 4
43 FURSKINS AND ARTIFICIAL FUR;
MANUFACTURES THEREOF18 1.3 2 3 0.3 1
44 WOOD AND ARTICLES OF WOOD;
WOOD CHARCOAL4 0.1 3 21 0.5 3
45 CORK AND ARTICLES OF CORK 0 0 0 0TN/MA/S/10
Page 16
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
46 MANUFACTURES OF STRAW, OF
ESPARTO OR OF OTHERPLAITING MATERIALS;BASKETWARE AND
WICKERWORK91 . 8 1 72 . 2 1
47 PULP OF WOOD OR OF OTHER
FIBROUS CELLULOSICMATERIAL; RECOVERED (WASTEAND SCRAP) PAPER ANDPAPERBOARD00 0 00 0
48 PAPER AND PAPERBOARD;
ARTICLES OF PAPER PULP, OF
PAPER OR OF PAPERBOARD129 1.7 8 163 3.2 3
49 PRINTED BOOKS, NEWSPAPERS,
PICTURES AND OTHERPRODUCTS OF THE PRINTINGINDUSTRY; MANUSCRIPTS,TYPESCRIPTS AND PLANS21 1.5 3 3 0.4 1
50 SILK 11 1.4 2 19 3.6 3
51 WOOL, FINE OR COARSE ANIMAL
HAIR; HORSEHAIR YARN ANDWOVEN FABRIC97 3.5 7 64 3.5 5
52 COTTON 1036 11.7 8 517 9.2 6
53 OTHER VEGETABLE TEXTILE
FIBRES; PAPER YARN AND
WOVEN FABRICS OF PAPER
YARN70 . 4 2 40 . 3 2
54 MAN-MADE FILAMENTS 506 10.0 7 234 7.2 5
55 MAN-MADE STAPLE FIBRES 924 11.9 7 281 5.6 5
56 WADDING, FELT AND
NONWOVENS; SPECIAL YARNS;
TWINE, CORDAGE, ROPES AND
CABLES AND ARTICLESTHEREOF38 1.5 7 41 2.2 5
57 CARPETS AND OTHER TEXTILE
FLOOR COVERINGS178 11.3 9 42 4.1 6
58 SPECIAL WOVEN FABRICS;
TUFTED TEXTILE FABRICS;LACE; TAPESTRIES; TRIMMINGS;
EMBROIDERY255 8.8 8 113 5.8 6
59 IMPREGNATED, COATED,
COVERED OR LAMINATEDTEXTILE FABRICS; TEXTILEARTICLES OF A KIND SUITABLEFOR INDUSTRIAL USE65 3.5 6 54 4.0 2
60 KNITTED OR CROCHETED
FABRICS139 7.8 6 17 1.7 2
61 ARTICLES OF APPAREL AND
CLOTHING ACCESSORIES,KNITTED OR CROCHETED1161 15.5 12 206 4.1 6TN/MA/S/10
Page 17
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
62 ARTICLES OF APPAREL AND
CLOTHING ACCESSORIES, NOTKNITTED OR CROCHETED1134 13.8 11 322 6.0 6
63 OTHER MADE UP TEXTILE
ARTICLES; SETS; WORN
CLOTHING AND WORN TEXTILE
ARTICLES; RAGS310 8.0 13 28 1.1 6
64 FOOTWEAR, GAITERS AND THE
LIKE; PARTS OF SUCH ARTICLES249 8.9 10 56 3.3 4
65 HEADGEAR AND PARTS
THEREOF28 4.1 5 17 3.7 3
66 UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS,WHIPS, RIDING-CROPS AND
PARTS THEREOF12 3.0 1 3 1.1 1
67 PREPARED FEATHERS AND
DOWN AND ARTICLES MADE OFFEATHERS OR OF DOWN;ARTIFICIAL FLOWERS; ARTICLESOF HUMAN HAIR40 . 9 2 0 0 0
68 ARTICLES OF STONE, PLASTER,
CEMENT, ASBESTOS, MICA OR
SIMILAR MATERIALS16 0.5 2 35 1.6 3
69 CERAMIC PRODUCTS 42 2.0 5 20 1.5 3
70 GLASS AND GLASSWARE 69 1.4 5 77 2.4 6
71 NATURAL OR CULTURED
PEARLS, PRECIOUS OR SEMI-
PRECIOUS STONES, PRECIOUS
METALS, METALS CLAD WITHPRECIOUS METAL, ANDARTICLES THEREOF; IMITATIONJEWELLERY; COIN17 0.6 4 5 0.2 1
72 IRON AND STEEL 84 0.6 5 100 1.2 4
73 ARTICLES OF IRON OR STEEL 48 0.5 5 50 0.8 2
74 COPPER AND ARTICLES THEREOF 8 0.2 2 8 0.3 3
75 NICKEL AND ARTICLES THEREOF 3 0.3 1 3 0.4 1
76 ALUMINIUM AND ARTICLES
THEREOF14 0.5 3 10 0.6 3
78 LEAD AND ARTICLES THEREOF 10 1.7 2 8 2.0 2
79 ZINC AND ARTICLES THEREOF 8 1.3 2 6 1.5 2
80 TIN AND ARTICLES THEREOF 0 0 0 0 0 0
81 OTHER BASE METALS; CERMETS;
ARTICLES THEREOF60 . 2 3 50 . 3 3
82 TOOLS, IMPLEMENTS, CUTLERY,
SPOONS AND FORKS, OF BASEMETAL; PARTS THEREOF OFBASE METAL49 1.1 3 64 2.1 3
83 MISCELLANEOUS ARTICLES OF
BASE METAL50 . 2 2 40 . 3 3TN/MA/S/10
Page 18
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
84 NUCLEAR REACTORS, BOILERS,
MACHINERY AND MECHANICALAPPLIANCES; PARTS THEREOF43 0.1 6 42 0.2 5
85 ELECTRICAL MACHINERY AND
EQUIPMENT AND PARTS
THEREOF; SOUND RECORDERS
AND REPRODUCERS, TELEVISIONIMAGE AND SOUND RECORDERSAND REPRODUCERS, AND PARTSAND ACCESSORIES OF SUCHARTICLES154 0.6 10 107 0.6 8
86 RAILWAY OR TRAMWAY
LOCOMOTIVES, ROLLING-STOCK
AND PARTS THEREOF; RAILWAYOR TRAMWAY TRACK FIXTURESAND FITTINGS AND PARTSTHEREOF; MECHANICAL(INCLUDING ELECTRO-
MECHANICAL) TRAFFIC
SIGNALLING EQUIPMENT OF ALLKINDS00 0 00 0
87 VEHICLES OTHER THAN
RAILWAY OR TRAMWAYROLLING-STOCK, AND PARTS
AND ACCESSORIES THEREOF160 1.9 10 77 1.8 3
88 AIRCRAFT, SPACECRAFT, AND
PARTS THEREOF00 0 00 0
89 SHIPS, BOATS AND FLOATING
STRUCTURES11 0.8 1 0 0 0
90 OPTICAL, PHOTOGRAPHIC,
CINEMATOGRAPHIC,MEASURING, CHECKING,PRECISION, MEDICAL OR
SURGICAL INSTRUMENTS AND
APPARATUS; PARTS ANDACCESSORIES THEREOF24 0.2 7 42 0.5 5
91 CLOCKS AND WATCHES AND
PARTS THEREOF233 7.5 8 153 7.2 4
92 MUSICAL INSTRUMENTS; PARTS
AND ACCESSORIES OF SUCHARTICLES30 . 2 2 20 . 2 2
93 ARMS AND AMMUNITION; PARTS
AND ACCESSORIES THEREOF8 0.7 2 24 3.5 3TN/MA/S/10
Page 19
IDB CTS
HS
ChapterProduct DescriptionNAV duties
(across all
Members)NAV duties
(across all
Members)
Number Per cent18Number of
Members
with NAV
dutiesNumber Per cent18Number of
Members
with NAV
duties
94 FURNITURE; BEDDING,
MATTRESSES, MATTRESSSUPPORTS, CUSHIONS ANDSIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS,
NOT ELSEWHERE SPECIFIED ORINCLUDED; ILLUMINATED SIGNS,ILLUMINATED NAME-PLATESAND THE LIKE; PREFABRICATEDBUILDINGS98 2.9 2 17 0.9 3
95 TOYS, GAMES AND SPORTS
REQUISITES; PARTS AND
ACCESSORIES THEREOF10 0.3 6 3 0.2 3
96 MISCELLANEOUS
MANUFACTURED ARTICLES43 1.3 9 52 2.5 8
97 WORKS OF ART, COLLECTORS'
PIECES AND ANTIQUES00 0 1 0 . 4 1
__________