RESTRICTEDWORLD TRADE
ORGANIZATIONG/MA/IDB/W/6
15 June 2000
(00-2393)
Committee on Market Access
GUIDELINES FOR SUPPLYING PC IDB SUBMISSIONS
Note by the Secretariat
Following a request by delegations, the Secretariat note on "'Guidelines for Supplying PC
IDB Submissions", which was issued as Job numb er 6493 in November 1997,  is herewith re-issued
as WTO document G/MA/IDB/W/6.  The document contains some minor revisions including the
addition of the submission deadlines that were established by the Committee on Market Access in
December 1997 (G/MA/IDB/1/Rev.1/Add.1 refers).
I. GENERAL  NOTE ................................................................................................................. ...2
A. BACK GROUND ................................................................................................................... .....2
B. CONTENTS OF ID B SUBMIS SIONS ......................................................................................2
C. PC FORMATS FOR IDB SUBMIS SIONS................................................................................3
D. STORAGE MEDIA FOR IDB SUBMIS SIONS ........................................................................3
E. DOCUMENTATION TO BE SUPPLIED .................................................................................3
II. INFORMATION TO BE SUPPLIED.....................................................................................4
A. IMPO RTS ...................................................................................................................... .............4
B. TARI FFS ...................................................................................................................... ..............5
C. REFERE NCES ................................................................................................................... ........6
D. NATIONAL CO RRELATI ONS.................................................................................................7
ANNEX 1 ........................................................................................................................ ........................8
INFORMATION TO ACCOMPANY  IDB SUBMISSIONS .............................................................8
INFORMATION TO ACCOMPANY ID B TARIFF SUBMISSIONS .............................................9
INFORMATION TO ACCOMPANY ID B IMPORT SUBMISSIONS..........................................10
ANNEX 2 ........................................................................................................................ ......................11
GLOSSARY OF  TERMS.............................................................................................................. ......11G/MA/IDB/W/6
Page 2
I. GENERAL NOTE
This document contains guidelines for supplying  IDB PC submissions to the WTO Secretariat
and explanations of the information to be fu rnished.  Annexes 1 and 2 contain respectively,
documentation to accompany IDB submissions and a glossary of terms for IDB submissions.
A. BACKGROUND
On 24 June 1997, the Committee on Market Access approved a draft decision on the Supply of
Information to the Integrated Database for Pers onal Computers which was forwarded to the General
Council and adopted on 16 July 1997 (document WT/L/225).
The Council decision states:
"1. That WTO Members shall supply to the Secret ariat, on an annual basis, the information
referred to in document G/MA/IDB/1/Rev.1.
2. That the Secretariat shall, upon request, provide technical assistance to Members in
relation to the submission of the data required for the Integrated Data Base for PersonalComputers.
3. That the submission of the data required for the Integrated Data Base for Personal
Computers shall not prejudice the rights and obligations of Members under the WTO
agreements."
The prime focus is to accept what is readily ava ilable in national capitals in order to minimize
Members' response burden and to improve the particip ation in the IDB with useful, quality and timely
data.  When computerized data are not available in  capitals or are being set-up, the Secretariat could
provide technical assistance to Members upon request.  Refer to the WTO document "Modalities andOperations of the Integrated Data Base fo r Personal Computers" (G/MA/IDB/1/Rev.1 and
G/MA/IDB/1/Rev.1/Corr.1) for more information on the decision taken to establish the PC IDB.
B. CONTENTS OF IDB SUBMISSIONS
IDB submissions comprise imports, tariffs, reference information and national tariff correlations
showing changes in the national tariff nomenclature from one year to the next.  The information is to be
supplied annually starting from data referring to 1996.  The deadlines established for the supply ofinformation by the Committee on Market Access (s ee G/MA/IDB/1/Rev.1/Add.1)  are 30 March for the
tariffs of the current year and 30 September for the imports of the previous year. For Members that do
not base their tariffs on a calendar year, the deadline s are adjusted to take into account the dates when
the national tariff comes into force.
The reference information is required to standa rdize certain data from submissions received from
reporting countries.  National tariff correlation tables  are provided by Members to show differences
between the tariff nomenclatures of the current year and the previous year.  The national correlations are
only required for tariff lines that have changed from one  year to the next.  For tariffs, the current MFN
bound duties and the current MFN applied duties are required. Other duties can be provided on avoluntary basis.
Tariffs and imports should be provided at the leve l of customs tariffs lines.  For a given year, the
nomenclature used for imports should match that used  for tariffs.  The contents of submissions are
described in detail under "Information to be Supplied", below.G/MA/IDB/W/6
Page 3
C. PC FORMATS FOR IDB SUBMISSIONS
IDB submissions can be furnished in the PC fo rmats used in national capitals.  These could
include, but are not limited to, PC database form ats (MS Access, dBase, FoxPro, etc), spreadsheet
formats (Excel, Lotus, etc), text-delimited format s or word-processing formats (Word, WordPerfect,
etc).
The basic information required for IDB submissi ons may be stored in different information
repositories in national capitals.  For instance, pr oduct descriptions and current MFN applied duties are
usually available in the customs tariff.  Some countries also include the current MFN bound duties in
their customs tariff.  For other countries, the bound duties may be stored separately.   Imports are usually
stored in another information source.  Reporting count ries can provide their submissions in the form that
is most convenient to them.  Reporting countries  need not reformat their submissions to exclude
extraneous information.  Any extraneous information will not be included in the PC IDB.
The WTO Secretariat will reformat the indivi dual national formats to the standard PC IDB
database formats.  To carry out this reformatting, documentation should be provided by the reporting
country to identify the data recorded in indivi dual columns of the submission files and any national
coding schemes used in the submission.
D. STORAGE MEDIA FOR IDB SUBMISSIONS
IDB submissions can be furnished on PC di skettes, CD-ROMs or can be electronically
transferred to the Secretariat using the Internet  (refer to Annex 1 for the address to be used).
Mainframe computer tapes and cartridges can also be processed by the Secretariat, provided that
the documentation accompanying the submission describes the tape characteristics and record layouts.
Countries can use standard PC compression soft ware (available on request from the Secretariat)
such as PKZIP, ARC, WINZIP, etc, to compress larg e files, before copying them to PC diskettes or
before electronically transferring them to the S ecretariat.  The corresponding de-compression software
should be furnished with the IDB submissions in or der for the Secretariat to de-compress the files.
It is not possible to process files created as PC backups.  In addition to data, these files contain
technical information on the physical attributes of the storage device from which the backup was
created.
E. DOCUMENTATION TO BE SUPPLIED
Documentation (preferably in electronic format) describing the PC formats of the submissions,
field/column contents, national coding schemes and other reference information is required to process
submissions.  Refer to Annex 1 for the documentation to be supplied.G/MA/IDB/W/6
Page 4
II. INFORMATION TO BE SUPPLIED
A. IMPORTS
Imports should be provided by country of orig in for each tariff line, in terms of value and
volume.  Values are recorded in the currency used by  the national authorities in the collection of their
import statistics for customs purposes.  Volumes are reported in one unit of quantity per tariff line, or for
tariff lines having mixed or compound duties,  in two units of quantity.
Tariff line number National tariff line number
Partner country Country of origin of imports.  This s hould be provided at the most detailed
geographic level available. For Customs Unions, imports should be
provided for the individual members, if available.  Other aggregatedimports (such as country groups or regional totals) are not required.
Customs import value Import value for customs purposes.  If the customs value is not available,
the import value should contain the value of imports used for recording
import statistics (c.i.f., f.o.b., etc).
        The import value can be provided in national currency, or in US dollars if
the country records its customs statisti cs in that currency.  The PC IDB
database will contain import values in both national currency and US
dollars.  Therefore, the average annual exchange rate between the USdollar and the national currency should be provided by the reporting
country.  This is also required for reporting countries furnishing their
import values in US dollars.
        The import values can be submitted in units of currency, in thousands of
units, etc.  The unit should be indicated in the documentation
accompanying the submission.
Quantity unit 1 National quantity unit used for record ing import volumes.  If the quantity
unit is the same for all tariff lines, th is information could be provided with
the reference information for the submission.  Otherwise, it should be
provided at the tariff line level or, if required, at the tariff line/country oforigin level.
        If the duties attached to the tariff line are mixed or compound, and
statistics are not collected for supplementary quantities (see quantity unit 2,
below), the unit of quantity should, if available, correspond to thepredominant unit used to collect customs duties.
Import quantity 1 Import volume expressed in the quantity unit 1.
Quantity unit 2 Where applicable, national quantity unit used for recording supplementary
import volumes.  This would be prov ided when the duty attached to the
tariff line is expressed in a form using two units of quantity (e.g. 1 $ per kg.
plus 2 $ per piece).   In this example, the import volumes recorded in kg.
could be provided in import quantity 1 and the import volumes recorded in
pieces could be provided in import quantity 2.
Import quantity 2 Import volume expressed in the quantity unit 2.G/MA/IDB/W/6
Page 5
B. TARIFFS
Tariff submissions should include the product de scriptions and the current MFN bound and MFN
applied customs duties for all tariff lines.  Concer ning MFN duties, any known changes that will take
effect during the course of the y ear should also be provided.  An example would be agricultural duties
that come into force in July for some countries.
Tariff line number  Customs tariff line
Tariff suffix The tariff suffix can be used in cases where the customs tariff is more
detailed than the corresponding import statistics, i.e. statistics are collected
in less detail than the corresponding duties are recorded in the customs
tariff.  For these cases, the individual duties could be recorded under tariff
sub-items (tariff suffix "01" - "99") and the average of the duties under the
sub-items could be recorded under the principal item (tariff suffix "00").
        The tariff suffix can also be used to identify duties that change during the
course of the year or to record partially bound MFN duties.
Product description Description of the product(s) covered by the tariff line.  Descriptions
should be provided in English, French or Spanish.
MFN bound duty  The MFN bound duty currently in force for the reference year. This can be
an ad valorem  duty, or a non- ad valorem  duty (specific, mixed, compound
or other duty).  Concerning non- ad valorem  duties, it would be preferable
for countries to supply the ad valorem equivalents of these duties.
MFN applied duty  The MFN applied duty currently in force for the reference year.  This can
be an ad valorem  duty, or a non- ad valorem  duty (specific, mixed,
compound or other duty).  Concerning non- ad valorem  duties, it would be
preferable to supply the ad valorem  equivalents of these duties.
Other duties On a voluntary basis, reporting c ountries can supply other duties.
Partner country Optional.
Binding code, coverage The binding and binding coverage of the tariff line can be provided by
reporting countries as a code.
        If binding codes are not provid ed, where possible, the Secretariat will  use
computer programs to generate them.  This will be based on the presence
or absence of MFN bound duties for the tariff line and the use of "ex-
items" for tariff lines that are partially bound.
Examples of binding codes th at could be provided are:
B = fully bound, BX = partially bound,
C= fully bound at ceiling level, CX = partially bound at ceiling level,
U= unbound.
Notes Textual information concerning the duties can be provided.G/MA/IDB/W/6
Page 6
C. REFERENCES
Reference information is required to standardiz e certain data from submissions received from
reporting countries.  For instance, countries use di fferent coding schemes to  identify their trading
partners in the import submissions.  In the PC ID B, the national codes are changed to standard WTO
codes in order to have a common basis for statistical  reporting.   Furthermore, reference information
provides users of the IDB with details on the comparability of data among reporting countries.
The following reference information should be provided in electronic format if possible.
Tariff nomenclature The type of tariff nomenclature (HS96, HS92, CCCN, other). This is
required to verify the tariff nomenclature and to identify missing or
mis-coded tariff lines.
Year of tariffs and
Year of imports The years to which tariff and imports refer.
Country codes A list of the national country codes used in the import submissions and
their corresponding names are required to standardize the national
submission.
Type of tariff relation The type of tariff relation between the reporting country and each trading
partner listed in the country codes above.
Quantity unit codes A list of the national quantity unit codes used in the import submissions
and their corresponding descriptions are required to standardize the
national submission.
Imports valuation basis The imports valuation basis (f.o.b., c.i.f., etc).  C.i.f valuations (cost,
insurance and freight) include the value of the goods, the value of services
performed to deliver the goods to the border of the exporting country and
the value of the services associated with the delivery of the goods from the
border of the exporting country to the border of the importing country.
F.o.b valuations (free on board) include the value of the goods and the
value of services performed to deliver the goods to the border of theexporting country. If the reporting country uses another import valuation
basis, it should be described in the documentation accompanying the
submission.  This is required for statistical reporting purposes.
Imports currency unit The currency unit used for import values.
Imports exchange rate The imports exchange rate to the US  dollar,  including where applicable
the spread over the year.  The spread is the lowest and highest exchange
rate for the period.
System of trade The system of trade (general or spec ial) used to record customs import
values.  The general system of trade includes imports of goods into
customs warehouses and commercial free zones, which may not be
included in the special system of trade.
Duty currency unit If the tariff submission contains  specific, mixed or other non- ad valorem
duties, the currency unit in which these duties are expressed.G/MA/IDB/W/6
Page 7
Duty assessment The weight of the imported goods upon which customs duties are assessed
(net weight, gross weight).
AVE calculation method When ad valorem  equivalents (AVE's) are supplied for specific, mixed or
compound duties, the AVE calculation method (based on imports fromWorld, MFN origins, WTO Member s, etc) should be provided.
Duty averaging method If tariffs are reported at a greater level of detail (using the tariff suffix) than
the import statistics, and averages of the duties recorded under the sub-
items are provided (using the tariff suffix principal item), the averaging
method (simple average, trade-weig hted average) should be supplied.
D. NATIONAL CORRELATIONS
Tariff correlation tables are used in the PC IDB to track changes in the tariff nomenclature from
one year to the next.  For tariff lines that have changed, the corresponding tariff lines of the previous
year should be provided.  For example, if one tariff line is broken down into several subitems then a
table should associate each of the new tariff lines wi th the one that covered all these items in the
previous year.  If several tariff lines are combined into a new one than this should be reflected in a
similar way.
Tariff submissions are made at the beginning of each year and will contain the tariff situation as
of that time.  The corresponding import submissions are made sometime during the next year after all
import statistics have been collected.  When new tari ff lines are introduced during the course of the year
(i.e. after the tariff has been submitted for the ID B), these tariff lines will be missing from the IDB
tariffs but will be included in the imports submission.
To avoid reporting countries having to provid e two tariff submissions for the same year, the
nomenclature of the imports is adjusted to match that of the tariff already submitted, using the tariff
correlations tables provided by reporting countries.
However, if there are any tariff lines in the imports which do not match the tariff (because the
tariff line was introduced and then withdrawn during the course of th e year), reporting countries should
include these  tariff lines in the national tariff correlations.G/MA/IDB/W/6
Page 8
ANNEX 1
INFORMATION TO ACCOMPANY IDB SUBMISSIONS
IDB submissions should be forwarded to:
Integrated Data Base Section
Statistics Division
World Trade Organization
154 Rue de Lausanne
CH-1211 Geneva 21Switzerland
Tel. + 41 22 / 739 53 66
Fax + 41 22 / 739 57 63
E-mail:  idb@wto.org
Internet:  The address, user identification codes and passwords are distributed to Members via the
heads of delegations to the WTO.  The appropriate delegation should be contacted to obtain this
information.
The information described in the following pa ges should be forwarded with IDB submissions,
preferably in electronic format.G/MA/IDB/W/6
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INFORMATION TO ACCOMPANY IDB TARIFF SUBMISSIONS
Reporting country: Date of submission :
Official contact for the submis sion in national capitals:
Name:Title:Address:
Telephone:
Fax:
E-mail:
References:
Tariff nomenclature:
(HS96, HS92, CCCN, other)
Year of tariffs:
Duties provided:
(MFN Bound, MFN Applied, Other MFN, etc.)
Description of preferential trading agreementsand countries covered by each agreement:(When preferential duties are provided)
Duty averaging method:(Simple or weighted average)
Duty currency unit:
(For non-ad valorem duties)
Duty assessment:
(For non-ad valorem duties - net weight or gross weight)
Ad valorem equivalent calculation method:
(When AVEs are provided)
National tariff correlations:
(Please provide list of correlations)
Technical Information on submission files:
PC Software used to prepare submission:
(Type and version)
Compression and decompression software used:
(Type and version)
File names and contents:
Record layouts (please attach):G/MA/IDB/W/6
Page 10
INFORMATION TO ACCOMPANY IDB IMPORT SUBMISSIONS
Reporting country: Date of submission :
Official contact for the submis sion in national capitals:
Name:Title:Address:
Telephone:
Fax:
E-mail:
References:
Imports nomenclature:
(HS96, HS92, CCCN, other)
Year of imports:
National country codes and type of tariff relation:
(Please provide list)
National quantity unit codes:(Please provide list)
Imports valuation basis (f.o.b., c.i.f., other):
Imports currency unit:
Imports exchange rate to the US dollar:
Imports exchange rate spread (lowest and highest):
System of trade (general, special, other):
National tariff correlations:(Please provide list of correlations)
Technical Information on submission files:
PC Software used in submission:
(Type and version)
Compression and decompression software used:
(Type and version)
File names and contents:
Record layouts (please attach):G/MA/IDB/W/6
Page 11
ANNEX 2
GLOSSARY OF TERMS
Abbreviations
AVE See ad valorem  equivalent
CCCN See Customs Co-operation Council NomenclatureHS See Harmonized SystemMFN See Most-favoured nationPC IDB See PC Integrated Data Base
Ad Valorem  Duty
An ad valorem  duty is a customs tariff duty expressed as a percentage of the value of the
imported goods (e.g. 10% of value).  In the case of specific duties (i.e. $2.00 per kg.), the ad valorem
equivalent (AVE) can be calculated which gives the equivalent level of the duty in percentage terms.
Ad Valorem  Equivalent (AVE)
An ad valorem  equivalent is the equivalent in percentage of a specific duty, mixed, compound
or other duty containing a specific element.  The AVE is calculated from the actual duty collected or
from the unit value of imports.  For example, the AVE of a specific duty of $1.00 per kg. levied on a
product with a unit value of $10.00 per kg., is equal to 10% ($1.00/$10.00).
AVE Calculation Method
The ad valorem  equivalent (AVE) of a non- ad valorem  duty can be based on different trade
patterns, for example:  imports from MFN origin s, imports from WTO Members, total imports, etc.
Average (Tariff)
A tariff average measures the average level of nominal tariff protection. There are two types of
tariff averages: a simple average and a trade-weighted average.  The example below illustrates howthose two types of tariff averages are calculated.
Tariff line
numberDuty rate Import value Duty collected
0101.11.10 50% 10 5
0101.11.90 10% 100 10
0101.19.10 0% 1000 0
0101.19.90 20% 100 20
Total 80% 1210 35G/MA/IDB/W/6
Page 12
Tariff Averages:
ARITHMETIC = Sum of duties/ Number of duties = 80/4 = 20%
TRADE-WEIGHTED = (Sum of duties collected /Total imports) X100 = (35X100)/1210 = 3%  
It should be noted that the trade-weighted aver age is often lower than the arithmetic average.
This is because theoretically, low duties carry more  imports than high duties. Subsequently, in the
trade-weighted average, low duties are given more  weight than high duties, thus introducing a
downward bias.  In the arithmetic average, each dut y carries the same weight, whatever its level.
Binding
GATT Article II provides that signatories may "b ind" tariff duties by including them in their
Schedules of tariff concessions, annexed to the Ge neral Agreement on Tariffs and Trade.  Once a duty is
bound, it may not be raised above that bound level without compensating affected parties.  If the applied
duty is lower than the bound duty, the bound level of the duty is called a "ceiling" binding (see “CeilingBinding”).  If the binding does not cover all products  in the tariff line the binding is "partial" and is
usually identified by "ex" in the Schedules of tari ff concessions.  (See Schedules of tariff concessions.)
Bound Duty
See Current Bound Duty, Binding and Ceiling Binding
Ceiling Binding
A binding is "ceiling" if the applied duty is lower than the bound duty.  The following example
illustrates the difference between "ceiling" bindings a nd bindings at "prevailing" or current applied level.
Tariff line number Duty type Duty Binding situation
0101.11.10 bound duty 50% bound at ceiling of 50%
applied duty 10%
0101.11.90 bound duty 50% bound at prevailing or current
applied duty of 50%
applied duty 50%
Compound Duty
A compound duty is a tariff duty comprising an ad valorem  duty to which is added or subtracted
a specific duty:  10% pl us $2.00/kg.;  20% less $2.00/kg.
Country of Origin
Country in which the goods have been produced or manufactured, according to the criteria laid
down for the purposes of application of the customs ta riff, quantitative restrictions, or any other form of
import measures (see also “Partner (Imports)”).G/MA/IDB/W/6
Page 13
Current Applied Duties
The Most Favoured Nation customs duties actually in force for the most recent period or year.
Current Bound Duties
The duties, representing the WTO Members’ tariff commitments under WTO, are those actually
in force for the most recent period or year.  The cu rrent bound duties can be same as or higher than the
most-favoured-nation current applied duties.
Customs Co-operation Council Nomenclature (CCCN)
A system for classifying goods for customs purpos es.  The Brussels Tariff Nomenclature (BTN)
was established in 1955.  This was an internationally agreed nomenclature in which articles were
grouped according to the nature of the material of which they are made.  The BTN was amended in 1965
and 1972.  In 1974, the BTN became the CCCN, which was again amended in 1978.  In 1988, the
CCCN was replaced by the Harmonized Commodity Description and Coding System (see HarmonizedSystem).
Customs Union
Substitution of a single customs territory for two or more customs territories, so that duties and
other restrictive regulations of commerce are elim inated on substantially all the trade between the
constituent territories of the union.  The same duties and other regulations of commerce are applied by
each member of the union to the trade of territories not included in the union.
Customs Value
The value of the imported goods upon which the customs duties are levied. See also “Import
Valuation Basis”.
Duty Assessment
The weight of the imported goods upon which the customs duties are assessed.  The World
Customs Organization adopted a recommendation on the use of standard units of quantity to facilitate
the collection, comparison and analysis of interna tional statistics based on the Harmonized System.  It
also recommended that weight figure s be collected on a net weight basis.
Duty Averaging Method for Tariff Suffix
The averaging method is used only when two or more duty rates apply to one tariff line.  The
averaging method can be a simple average of duties or a trade-weighted average of duties.   In such
cases, when there is more than one duty per tariff line, the tariff suffix can be used to report the
individual duties and their product description (see "Tariff Suffix").
Duty Currency Unit
The currency unit used in specific, mixed, compound or other duty rates incorporating a specific
rate element.G/MA/IDB/W/6
Page 14
Exchange Rate
The number of units of currency equivalent to one unit of another currency (see also "Imports
Exchange Rate").
Harmonized System (HS)
The Harmonized Commodity Description and Coding System (known as the Harmonized
System), instituted by the World Customs Organization in 1988, is an international product
classification for customs tariffs and trade statistics.  This represented an expansion of the former 4-digit
CCCN heading to the 6-digit HS heading, as follows:
Nomenclature CCCN HS
Sections 21 21
2-digit items 99 97
4-digit items 1011 2241
5-digit items - 3558
6-digit items - 5019
Minor revisions were introduced in 1992 (1992 HS) and more substantial changes in 1996
(1996 HS).  The 1996 HS has 348 new codes, while  253 codes were dropped, giving a total of 5,113
subheadings.
IDB CD-ROM
The IDB CD-ROM, developed jointly by the WT O Secretariat and the World Bank, contains
the PC Integrated Data Base and an application sy stem to retrieve and compute tariff and import data.
Imports Currency Unit
The currency unit used to record the import customs values (e.g. U.S. dollars, thousand yen,
thousand ECU, forints, etc.).
Imports Exchange Rate
The average exchange rate of the imports currenc y unit per United States dollar for the year or
period of the import data.  The spread is the lowest and highest exchange rate for the same period.
Imports Valuation Basis
Import customs values are normally defined in terms of c.i.f. or f.o.b. valuations.  C.i.f. (costs,
insurance and freight) valuations include the value of the goods, the value of services performed to
deliver the goods to the border of the exporting country and the value of the servi ces associated with the
delivery of goods from the border of the exporting c ountry to the border of the importing country.  F.o.b.
(free on board) valuations include the value of the g oods and the value of services performed to deliverG/MA/IDB/W/6
Page 15
the goods to the border of the exporting country.1
Mixed Duty
A mixed duty is a duty where a minimum or a maximum tariff protection is ensured by the
choice between, in general, an ad valorem  duty and a specific duty, as in the following examples:  10%
minimum $2.00/kg.;  10% or $2.00/kg. whichever is less;  10% maximum $2.00/ kg.;  10% or $2.00/kg.
whichever is higher or greater, etc.
Most-Favoured Nation (MFN)
With respect to customs duties, any advantage,  favour, privilege or immunity, granted by any
WTO Member to any product originating in or destin ed for any other country, are accorded in principle
to the like product originating from or  destined for the territories of all other WTO Members, under the
principle of MFN treatment.
National Codes
Governments do not necessarily use standard c odes for recording countries, quantity units, etc.
National codes are converted to a WTO common codi ng system, based on the International Standard
Organisation (ISO) country codes and on the quantity unit codes adopted by the United Nations
Economic Commission for Europe.
National Correlations
Tables, identifying the tariff lines for the current  year and the corresponding tariff lines of the
previous year where the tariff nomenclatures have  changed, or identifying the import items and the
corresponding tariff lines where the nomenclatures have changed.  These correlation tables can also
provide the trade allocation in percentage terms for the data submission.
National Country Codes
Codes representing trading partners and country of origins used by the reporting Members in
their submissions.
National Quantity Unit Codes
Codes representing quantity units used by the reporting Members in their submissions.
National Tariff Correlation
See National Correlations
Nomenclature
A nomenclature is an agreed system for classi fying goods according to defined criteria, and in
given detail and order, by associating to product groups a number that is used by all parties which adopt
the nomenclature.
                                                     
1Other types of valuations for the delivery of g oods frontier to frontier are described in Annex D
of the United Nations International Merchandise Trad e Statistics - Concepts and Definitions, document
ST/ESA/STAT/SER.M/52/Rev.2.G/MA/IDB/W/6
Page 16
Partner (Imports)
Country of origin of imports or import trading partner.
PC Integrated Data Base (PC IDB)
The WTO Integrated Data Base for Personal Co mputers (PC IDB) is designed in accordance
with the modalities and operations set out in document G/MA/IDB/1/Rev.1 and Rev.1/Corr.1 as
approved by the Committee on Market Access.  Initiated by that Committee, the General Council
adopted the Decision that, in order to ensure full participation, WTO Members supply to the Secretariat
tariff and import data on an annual basis (WT/L/225).
Quantity 1
The primary volume of imports expressed in the unit recorded in the primary quantity code.
Quantity 2
The secondary or supplementary volume of imports expressed in the unit recorded in the
supplementary quantity code.  The supplementary quantity value should be supplied only when different
from the primary one.  In cases where the non-ad valorem duty has two units of quantity (e.g.  $1 per
kilogram plus $2 each;  or, $1.20 per litre or $0.20 per litre of absolute alcohol, whichever is the higher)the supplementary quantity should correspond to the second unit.
Quantity Unit
The quantity unit, used to express import volume s.  This can vary according to the product and
according to the reporting country. Some countries us e a common unit to collect import volumes.  For
other it varies according to the product (see "National Quantity Unit Codes").
Reporting Country
The WTO Member, Government or Custom s Union supplying data to the IDB.
Relation (Tariff)
See Type of Tariff Relation
Schedules Of Tariff Concessions
All tariff concessions negotiated in WTO negotiations are reported in the WTO legal
instruments containing Schedules of tariff co ncessions.  Each WTO Member incorporates its
concessions in its own schedule.
Specific Duty
A specific duty is a customs duty that is not relate d to the value of the imported goods but to the
weight, volume, surface, etc. of the goods.  The spec ific duty stipulates how many units of currency are
to be levied per unit of quantity (e.g.  2.00 Swiss Francs per kg.).G/MA/IDB/W/6
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System of Trade
The system of trade used to record customs im port values falls into two categories:  special
system of trade and general system of trade.  The general system of trade includes imports of goods into
customs warehouses and commercial free zones, which may not be included in the special system oftrade.  A table showing a comparison of the impor t flows in these two systems is reproduced below:
IMPORTS General
TradeSpecial
Trade
FOREIGN GOOD
from the rest of the world or from customs transit:
(1) into free circulation area, premises for in ward processing and into industrial free
zonesMM
(2) into premises for customs warehousing and commercial free zones M
from premises for customs warehousing and commercial free zones:
(3) into free circulation area, premises for inward processing or into industrial free
zonesM
COMPENSATING PRODUCTS AFTER OUTWARD PROCESSING
from the rest of the world or from customs transit:
(4) into free circulation area, premises for inward processing and into industrial free
zonesMM
(5) into premises for customs warehousing and commercial free zones M
From premises for customs warehousing and commercial free zones:
(6) into free circulation area, premises for in ward processing and into industrial free
zonesM
DOMESTIC GOODS IN THE SAME STATE AS EXPORTED
From the rest of the world or from customs transit:
(7) into free circulation area, premises for inward processing and into industrial free
zonesRM RM
(8) into premises for customs warehousing and commercial free zones RM
From premises for customs warehousing and commercial free zones:
(9) into free circulation area, premises for in ward processing and into industrial free
zonesRM
M=Imports; RM=Re-imports.
Source: United Nations International Merchandise Trad e Statistics; Concepts and Definitions, Table 1
(ST/RSA/STAT/SER.M/52/Rev.2)
Tariff Line Number
The detailed national customs tariff nomenclat ure,  at which the duties are reported.G/MA/IDB/W/6
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Tariff Suffix
A code used to extend the tariff line number in order to record two or more duties at different
levels.
Tariff Nomenclature
Tariff and import data submissions should be acco mpanied with an indication of the type of
product nomenclature or classification used to code the customs tariffs and imports (for example, the
Harmonized System 1996, 1992 HS, 1988 HS or the CCCN).
Trading Partner
See Partner (Imports)
Type Of Tariff Relation
The type of tariff relation identifies the tariff relationship between each trading partner and the
reporting country.  The type of tariff relation is unique for a given supplier in a given market.
Year of Imports
IDB submissions are made annually.  The year to which the import submission refers is the
reference year, a twelve-month period that  can be a calendar or fiscal period.
Year of Tariffs
IDB submissions are made once a year.  The year to which the tariff submission refers is the
reference year.
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