WORLD TRADE  
ORGANIZATION  TN/AG/S/11 
15 November 2004 
 (04-4829) 
Committee on Agriculture  
Special Session  
 
 
 
CALCULATION OF AD VALOREM  EQUIVALENTS (AVEs): 
DATA REQUIREMENTS AND AVAILABILITY  
Note by the Secretariat1 
1. This note has been prepared in response to  a request from the Special Session of the 
Committee on Agriculture at its meeting of 7 Octobe r 2004.   It focuses on the availability of data 
necessary to calculate ad valorem  equivalents (AVEs) for the purposes of the tiered formula for tariff 
reductions (paragraphs 28 sqq. of Annex A (the "Agreed Framework") to document WT/L/579 refer).  
The note builds on previous work carried out by the Secretariat in this area.2    
2. The note first examines the various categories of non- ad valorem  duties3 currently recorded in 
WTO schedules.  It then reviews data requirements and the availability of information, in the WTO 
Secretariat as well as from other sources, in light  of the two standard AVE conversion methods 
presented in this note.  
A.  T ARIFF BINDING FORMULATIONS  
3. Members have bound duties using a variety of formulations in their WTO Schedules.  These 
include: 
(a) ad valorem  terms: the duty is expressed as a percentage of the value of the imported 
item; 
(b) non-ad valorem  terms, with duties being expressed by means of: 
(i) specific duties: specific units of currenc y are levied per unit of quantity (e.g., 
weight, surface, piece, head, etc.); 
(ii) compound duties: a duty comprising an ad valorem  duty to which a specific 
duty is either added or subtracted; 
(iii) mixed duties: a conditional choice between an ad valorem  duty and a specific 
duty, subject to an upper and/or a lower limit; 
(iv) other formulations (residual category):  duties are determined by complex 
technical factors. For example, the pe rcentage content of the agricultural 
component (sugar, milk, alcohol content, etc.) determines the amount of the 
duty.   
                                                      
 1 This document has been prepared under the Secret ariat's own responsibility a nd is without prejudice 
to the positions of Members and to their rights and obligations under the WTO. 
2 See documents TN/MA/S/10, Incidence of Non-Ad valorem Tariffs in Members' Tariff Schedules and 
Possible Approaches to the Estimation of Ad valorem Equivalents (20 May 2003); and AIE/S5, Ad valorem, 
Specific and other Tariffs (6 February 1998). 
3 The terms "duty" and "tariff" are used interchangeably in the present note. TN/AG/S/11 
Page 2  
 
 4. The four types of duties falling under category (b) above are currently recorded in the 
Consolidated Tariff Schedules Database (CTS). 
4  As illustrated in Table 1, they are classified based 
on the CTS-coding system, i.e.: S (specific); M (mixed); C (compound) and O (other). 
TABLE 1 -  CATEGORIES OF NON-AD VALOREM  DUTY  FORMULATIONS  
 
FORMULATION  E XAMPLES OF NON-AD VALOREM DUTIES  
"35,00 fr./100 kg., 
brut"  "Rs.55/kg."   "$2.44/kg."  "$1.34/1000"  
SPECIFIC  
(S)  Switzerland, maize   India, cashew nuts  Australia, cigarettes  United States, 
narcissus bulbs  
MIXED  
(M) "7.36 NOK/kg. [or] 
125%."   "The 
applicable bound 
duty rate shall be 
specific rate or ad 
valorem  rate, 
whichever is 
highest."  "55% or 280 yen/l 
whichever is the less, 
subject to a minimum 
customs duty of 150 
yen/l"                  "360 dol/Ton pero 
no menor a 125.1%"    "204% [or] 1,92 
SDR."  "For tariff 
lines with a 
specific duty and 
an ad valorem  duty 
the highest of these 
duties can be 
applied."  
  Norway, peas   Japan, sherry  Mexico, beans  Iceland, tomatoes  
"12.8% + 1713 
ECU/T"                 "10% + 125.0 euro/100 
kg." "5% + $661.40"  "29.8% + 400 
yen/kg."          COMPOUND  
(C) EC, sheepmeat  Croatia, cattle Malaysia, melons  Japan, whey  
OTHER  
(O) "3.6606¢/kg. less 
0.020668¢/kg.         
For each degree 
under 100 degrees 
(and fractions of a 
degree in proportion) 
but not less than 
3.143854¢/kg."     "13.0% * MAX 20.7% 
+ AD F/M"                
[* refers to Annex 1 
which gives bound 
tariffs for composite 
agri-goods" - in this 
case goods containing 
flour (AD F/M) in 
various proportions]    "48 min 14 ECU/hl 
+ 1.3 ECU%/hl"  "10.4% + 71 
ECU/T" (20)      
[(20) "The specific 
duty shall be 
reduced to zero if 
the entry price per 
tonne is not less 
than 372 ECU."]       
 United States, sugar  EC, waffles and wafers  Poland, vermouth  EC, sweet oranges  
Source: CTS.    
B. I NCIDENCE OF NON-AD VALOREM  DUTIES IN WTO  SCHEDULES  
5. Currently, the CTS files contain 7,977 agri cultural tariff lines that are bound in non- ad 
valorem  terms by a total of 34 Members, counting the EC(15) and Switzerland-Liechtenstein, 
respectively, as one. 5  On average of these 34 Members, these  lines account for approximately 20 per 
cent of all the final bound agricultural tariff lines lis ted in those Members' Schedules.  Table 2 shows 
the incidence of non- ad valorem  agricultural duties in Members' schedules, in absolute (column 3) as 
well as in relative terms (column 4).   It also presents a break-down of the scheduled non- ad valorem  
duties by type of formulation (S, C, M, O). Of the total number of non- ad valorem  agricultural duties, 
                                                      
4 See TN/AG/S/2/Rev.1 for a description of the data elements contained in the CTS database, which is 
a practical working tool, without implications as to th e legal status of the info rmation contained therein. 
5 As evident from Table 2, six of the ten new EC member States have non- ad valorem  duties specified 
in their original WTO Schedules.   TN/AG/S/11 
 Page 3 
 
 
 53 per cent are bound in specific terms, 16 per cent in  compound terms, 27 per cent are mixed tariffs, 
and 4 per cent fall in the "other" residual category. 
TABLE 2 -  INCIDENCE OF NON-AD VALOREM   FINAL BOUND AGRICULTURAL DUTIES IN WTO  SCHEDULES  
OF WHICH : NON -AD VALOREM   BINDING FORMULATION  
MEMBER  TOTAL NUMBER 
OF TARIFF LINES  TOTAL 
NUMBER  PER CENT  S C M O 
1 2 3 4 = 3/2*100 5 6 7 8 
Australia 725 14 1.9 14 - - - 
Brunei Darussalam 893 29 3.2 29 - - - 
Bulgaria 2,204 550 25.0 44 175 205 126 
Canada 1,341 404 30.1 187 43 161 13 
Croatia 1,163 229 19.7 7 36 186 - 
Egypt 823 14 1.7 10 - 4 - 
EC(15) 2,205 1,010 45.8 589 262 54 105 
Fiji 696 24 3.4 14 - 2 8 
FYR of  Macedonia 2,179 305 14.0 - - 305 - 
Georgia 781 26 3.3 15 - - 11 
Haiti 763 91 11.9 37 - 54 - 
Iceland 1,604 363 22.6 - 363 - - 
India 697 2 0.3 2 - - - 
Israel 1,045 2 0.2 1 1 - - 
Jamaica 1,197 2 0.2 2 - - - 
Japan 1,344 247 18.4 155 46 44 2 
Jordan 875 7 0.8 - 7 - - 
Korea, Republic of 1,500 68 4.5 - - 68 - 
Kyrgyz Republic 921 47 5.1 5 - 42 - 
Malaysia 1,320 346 26.2 117 187 42 - 
Mexico 1,083 83 7.7 - - 83 - 
Moldova 783 62 7.9 24 11 27 - 
Myanmar 822 9 1.1 9 - - - 
New Zealand 1,004 10 1.0 10 - - - 
Norway 1,060 722 68.1 202 - 520 - 
Papua New Guinea 702 44 6.3 44 - - - 
Singapore 846 55 6.5 37 - - 18 
Solomon Islands 678 24 3.5 24 - - - 
Sri Lanka 844 23 2.7 1 - 22 - 
Switzerland 2,179 1,940 89.0 1,938 - 2 - 
Taipei, Chinese 1,379 112 8.1 91 - 21 - 
Thailand 774 339 43.8 4 - 335 - 
United States 1,777 755 42.5 597 111 - 47 
Zimbabwe 690 19 2.8 19 - - - 
TOTAL 38,897 7,977 20.5 4,228 1,242 2,177 330 
New EC member States        
Cyprus 2,914 2,008 68.9 - 2,008 - - 
Latvia 751 8 1.1 8 - - - 
Lithuania 966 112 11.6 5 - 107 - 
Malta 2,943 2,473 84.0 271 2,202 - - 
Poland 2,226 1,191 53.5 - 758 433 - 
Slovenia 2,303 561 24.4 - 561 - - 
TOTAL 12,103 6,353 52.5 284 5,529 540 - 
Source: CTS  TN/AG/S/11 
Page 4  
 
 6. Annex Table A presents the distribution of non- ad valorem  duties by HS agricultural chapters 
(2-digit category). Approximately 42 per cent of the total number of non- ad valorem  duties are 
concentrated in Chapters 02 (meat and edible meat  offal), 07 (edible vegetables), 04 (dairy products) 
and 22 (beverages, spirits).   Another 30 per cent rela te to edible fruit and nut s, products of the milling 
industry, animal or vegetable fats, vegetable preparations, and sugar and sugar confectionery. 
C. A
PPROACHES FOR THE CALCULATION OF AVE S 
7. In previous background notes, the Secretariat has reviewed possible approaches for estimating 
AVEs, together with their relative merits a nd shortcomings, notably in terms of accuracy.6  There are 
essentially two calculation methods.  
The revenue method 
8. Table 3 below gives the standard formula to estimate AVEs according to the customs revenue 
method.  The AVEs are essentially calculated direc tly from data on customs revenue collected for a 
particular product (tariff line) divided by the va lue of imports of the same product and expressed in 
percentage terms.  For example, customs revenue s of $10 million divided by an import value of 
$100 million would give an AVE of 10 per cent.   However, as pursuant to paragraph 29 of the 
Agreed Framework tariff reductions will be made from bound rates.  In this context the revenue 
method would only yield appropriate results wher e the applied tariffs equal the bound rates. 
TABLE 3 -  CUSTOMS REVENUE FORMULA  
AVE = R/V * 100  
 
AVE        AD VALOREM  EQUIVALENT OF SPECIFIC DUTY (per cent) 
R        CUSTOMS DUTY REVENUES  
 where R  = SP * Q 
 SP = specific duty 
 Q = quantity of imports 
V       VALUE OF IMPORTS  
 
The unit value method 
9. Under this method, the value of imports is fi rst divided by the import volume in order to 
derive the unit value of imports.  The AVE is then calculated as the specific duty expressed as a 
percentage of the resulting unit value.  For ex ample, if the import value is $10,000 and the 
corresponding import volume is 100 tonnes, the unit value would be $100 per tonne.  A specific duty 
of $10 per tonne expressed as a percentage of the resulting unit value ($100 per tonne) would give an 
AVE of 10 per cent. 
                                                      
6 See documents TN/MA/S/10 (20 May 2003); and AIE/S5 (6 February 1998).  TN/AG/S/11 
 Page 5 
 
 
 TABLE 4 -  UNIT VALUE FORMULA  
AVE = (SP * 100)/(UV * XR)  
 
AVE        AD VALOREM  EQUIVALENT OF SPECIFIC DUTY (per cent) 
SP        S PECIFIC DUTY 
UV       I MPORT UNIT VALUE  
 where   UV  = V/(Q * C Q) 
 V =  value of imports 
 Q =  quantity of imports 
 C Q =   conversion factor for quantity units, where appropriate 
XR        C URRENCY EXCHANGE RATE, where appropriate 
D. D ATA REQUIREMENTS AND AVAILABILITY  
10. A number of data elements listed in Tables 3 a nd 4 can be sourced from the Integrated Data 
Base (IDB) and the CTS.7  Where trade information from offi cial WTO sources is incomplete for 
certain tariff lines, other potential sources could be c onsidered and are preliminarily explored in this 
note. 
AVEs supplied by Members 
11. Some AVEs are supplied by Members to the ID B, or in the context of the Trade Policy 
Review Mechanism (TPRM).  AVEs as calculated by Members are sometimes notified to the IDB along with details on the calculation method used, a lthough the notification of these data elements is 
optional.  To date, the European Communities ha ve provided AVEs for MFN current bound duties for 
the years 1996-2000;  Australia and Jordan for MFN applied duties for the years 1999-2000, respectively;  and the United States for MFN applie d duties for the years 1996-2003.   Some of these 
Members, however, have not supplied AVEs for a number of tariff lines.   
12. In the framework of the TPRM, trade data ar e also collected from Members and processed by 
the Secretariat in a format that is similar to that required for IDB submissions.  In the recent Appraisal 
of the Operation of the TPRM, the TPR Body explic itly encouraged the two-way flow of information 
between the TPR Division and other parts of the Secretariat, including the IDB.  Therefore, unless the Member concerned specifies otherwise, the tariff an d trade data submitted in the context of the TPR 
exercise can be supplied to the IDB.  In practice, ho wever, this has rarely b een the case.   Even where 
Members have submitted data on AVEs, the Secret ariat has not been authorized to supplement 
missing data in the IDB.  In recent years, the following Members have supplied AVEs in the context 
of their TPR:  Canada, European Communities, Ja pan, New Zealand, Norway, Thailand and the 
United States.  
                                                     
 
7 For a comprehensive description of the data elements contained in these databases, see document 
TN/AG/S/2/Rev.1. TN/AG/S/11 
Page 6  
 
 13. When the Secretariat estimated AVEs in the co ntext of the TPR, the calculations have been 
performed on the basis of trade information notified e ither in the TPR or IDB contexts.   In doing so, 
the Secretariat has only taken account of the ad valorem  part of all compound and certain mixed 
duties. 
Bound non-ad valorem duties 
14. All agricultural tariff bindings (including non- ad valorem  duties) can be directly sourced from 
the CTS.  Referring to the non- ad valorem  categories identified in Table 1, there are some technical 
procedures which allow to express complex forms of  compound and mixed duties as a function of one 
or more specific and/or ad valorem  components
. 8  Where these procedures can be applied, most 
compound and mixed duties can be translated into standardized computer-readable data elements, 
ready for further processing.  The unit value method would thus be directly applicable to most 
categories of non- ad valorem  duties.  Overall, only a limited number of non- ad valorem  duties would 
end up falling in a "non-computable " category.  In this respect, it should be recalled that all non- ad 
valorem  duties are currently recorded in text format in the CTS (and the IDB), i.e. a format which 
does not directly lend itself to calculations and therefore requires reformatting.   
15. Tariff descriptions can be sourced direc tly from the CTS at the level of the bound 
commitment.   A higher level of detail is availabl e when the CTS is linked to the IDB, where the 
descriptions of tariff lines are given at the national level of detail and/or us ing more updated versions 
of the Harmonized System nomenclature. 
Customs revenue 
16. The WTO does not collect, and it is very difficult to obtain from public sources or statistical 
agencies, data on customs revenue collected at the di saggregated national tariff line level, and by tariff 
treatment (e.g. GSP, LDC, FTA).  Such info rmation is only available from national customs 
authorities.   In any case, as mentioned in paragra ph 8, the revenue method can be used to calculate 
AVEs for bound tariffs only when these are equal to the applied duties. 
Import values and volumes 
17. As reflected in Tables 3 and 4, both conversio n formulae require trade-related inputs.   
Detailed information on trade flows at tariff line level needs therefore to be collected over the 
"representative period" to be established, notably for the calculation of the import unit value.   In the 
absence of such trade information, or when ava ilable information lacks precision, AVEs could be 
estimated, for instance, on the basis of (a) the unit va lue at the next higher HS level for which data are 
available, (b) the relevant c.i.f. import price in a neig hbouring country or at regional level, or (c) f.o.b. 
export statistics with adjustments to be made to  take account of insurance and freight costs. 
WTO sources 
18. The principal source of trade-related information is the IDB.  The status of all Members' 
submissions to the IDB has been recently co mpiled in a background note (Annex Table B.1 to 
document TN/AG/S/2/Rev.1 refers).  In order to iden tify the data gaps specifically relating to the 34 
Members listed in Table 2 above, the CTS (which c ontains final bound duties) was linked to the IDB 
(which includes, inter alia , import values, import quantities) at th e tariff line level.  Ideally, the bound 
duties and trade data need to be matched at a disaggr egated tariff line level to minimize the margin of 
error.  Import values and import quantities should also be  sourced at the tariff line  level in a consistent 
                                                      
8 See, for example, Table 1a in doc ument TN/MA/S/10; and Stawowy, W. Calculation of Ad valorem 
Equivalents of Non-ad valorem Tariffs – Methodology Notes ,  Annex 3 (UNCTAD Draft paper), October 2001.  TN/AG/S/11 
 Page 7 
 
 
 manner over the "representative period" in order fo r an import unit value, or unit price, to be 
accurately calculated. A number of technical consid erations should therefor e be taken into account 
when statistical tables are produced based on IDB a nd CTS data elements linked at tariff line level 
(see the Notes in the Annex). 
19. As a first step, Annex Table B.1 identifies the da ta gaps arising from the lack of submissions 
from the Members concerned over the period 1996-2003.    The next step has been to identify cases 
where the notified import values would be too low fo r the resulting AVE to be viewed as providing a 
statistically valid result.   Annex Table B.2  tests therefore the availability of information at tariff line 
level, at three successively higher import value thresholds, i.e.  US$0, US$2,500 and US$10,000.   The import value threshold will need to be defined by Members.
9 
Other sources 
20.  This section is a preliminary and non-exhaustiv e survey of data currently available from non-
WTO sources.  It is intended to facilitate Members' review and assessment of the extent to which data 
gaps could be filled from official information in databases maintained by other national or 
intergovernmental agencies.   
21. The United Nations Statistical Division Commodity Trade Statistics database (UNSD 
Comtrade) is consistently cited as an alternative to  the official WTO data contained in the IDB by 
users who have been actively involved in calculatin g AVEs.   It contains official import and export 
data collected from national statistical offices.  It is  the most comprehensive and the most widely used 
merchandise trade database in the world.  Data are presently available in HS nomenclature,  albeit at 
the HS 6-digit level.10  It should be noted, however, that various studies advocate the recourse to 
aggregated import values at the 6-digit level when mo re detailed data are either missing or unreliable.  
Annex Table  C gives an overview of trade data ava ilability by the UN reporters having non-ad 
valorem duties in their WTO Schedules.  The in formation is broken down by reporting period 
available and version of the HS nomenclature (HS 1992, 1996 or 2002, respectively). 
22. Other databases and software applications11  rely on UNSD Comtrade, such as: 
(a) UNCTAD's TRAINS Database, which also contains tariff and trade information 
based on national, inter-governmental and ot her sources. Data are available at the 
tariff line level. The database is widely used by other organizations because of its comprehensive country coverage , inclusion of preferential trade information, and its 
coverage of non-tariff measures.   
(b) the Agricultural Market Access Database (AMAD)
12 contains a wide range of market 
access data for approximately 50 WTO Members, including trade volumes and 
values.  Although AVEs are not directly recorded, the range of data available enables the end-user to calculate  AVEs or tariff aggregates for product or commodity 
categories.  The end-user can, for example, extract world import unit values 
                                                     
 
9 Other threshold values can be tested by  the Secretariat upon request by Members. 
10 UNSD Comtrade can be accessed at: http://millenniumindicators.un.org/unsd/comtrade/ 
11 For a comprehensive description of each of these da tabases and other software, such as World Bank's 
World Integrated Trade Solution (WITS, see also para. 19, TN/AG/S/2/Rev.1, and http://wits.worldbank.org ), 
see TN/MA/S/2 (3 September 2002). 
12 See also AMAD's Web site, at: www.amad.org .  On the basis of data sourced from AMAD, the 
OECD has calculated AVEs for agricultural products as pa rt of its work on trade liberalization (mostly for 
OECD countries and for temperate zone products) and in the context of preference erosion (in relation to the 
Quad countries). TN/AG/S/11 
Page 8  
 
 calculated on import data from UNSD Comtrade  at the HS 6-digit level for the period 
1995-2002.  The specific tariffs are alr eady formatted in AMAD in a way that 
facilitates data processing and calculations.  
(c) the International Trade Centre's (ITC) MAC Maps software.
13  The tariff information 
is sourced to a large extent from the TRAI NS database and the trade data are sourced 
from UNSD Comtrade and AMAD.  ITC actively collects additional tariff and trade 
information from various official and non-official sources at the tariff line level.  It is worth mentioning that, among the various methodologies used in MAC Maps, one in particular relies on the concept of "referen ce group" (i.e. similar countries) for the 
calculation of unit values, based on bilatera l trade at the HS 6-digit level from UNSD 
Comtrade.  The process allows the comparison of unit values in different countries 
and mitigates against extreme variations through the exclusion of very high and low 
values. 
23. When trade data are not available from the ID B or UNSD Comtrade (and associated software 
or database applications), access to published in ternational price quotations by independent 
forecasting services, commodity exchanges, trad e associations, international organizations, or 
international commodity organizations, could be co nsidered, in order to derive world import unit 
values (world prices) for traded agricultural products.   
24. For example, the Commodities and Trade Di vision of the FAO disseminates up-to-date 
information on prices of a number of agricultural commodities and pre-defined commodity aggregates 
through its International Weekly Commodity Prices interactive system.
14  However, data are provided 
on the basis of weekly export price quotations for these pre-defined commodity groups and are 
therefore not available at tariff line level.  Monthly or yearly simple average prices can be calculated 
therefrom.   
25. In the framework of its research on commodity price fluctuations and terms of trade, the 
International Monetary Fund (IMF) also maintains a set of tables on primary commodity prices (f.o.b. 
exports), presented on an annual, quarterly, monthly a nd weekly basis.  For example, in the cereals 
category, f.o.b. export prices are available for wheat, maize, rice and barley.  Other categories are included, such as vegetable oils and protein meal, meat, sugar, bananas, certain fruit, coffee, tea, 
cotton, wool, etc.
15 
26. Should Members consider that a standard data  set of reference prices to calculate AVEs 
should be constructed as a proxy for missing import unit values, the trade indices published by some 
international organizations could be useful star ting points (export index, import index, unit value 
index) to the extent that they are available fo r the agricultural products concerned.  These potential 
data sources would then need to be explored furthe r in terms of product coverage, notably with regard 
to the availability of concordan ce tables to the HS nomenclature. 
Currency exchange rates 
27. Currency exchange rates are needed when the specific duty (or the specific tariff component 
of a mixed or compound tariff) and import values are recorded in different currency units.  Import 
                                                      
13  For further information, see www.macmap.org.  
14 The FAO weekly quotation system can be queried and the results (in spreadsheet or graph format) 
downloaded by the end-user.  See also  www.fao.org/es/esc/prices/PricesServlet.jsp?lang=en.   A detailed 
description of FAO commodities and commodity groups can be found in http://apps.fao.org.  
15 IMF commodity price tables are available in www.imf.org/external/np/res/commod/index.asp .  TN/AG/S/11 
 Page 9 
 
 
 values are expressed in US$ in most databases, while  the bound specific tariffs are generally specified 
in local currencies in WTO schedules. Currency exchange rates can be sourced from the IMF's 
International Financial Statistics Yearbook (IFS).  IMF annual averages of market exchange rates 
have been used by the Secretariat to convert im port values reported in national currency in IDB 
submissions unless exchange rates have been specifi cally supplied by the Member concerned.  The 
IMF period average exchange rates ca n be downloaded from IMF's Web Site.16  They are also 
available in M ICROSOFT ACCESS  database format from AMAD.  
Conversion factors for quantity units 
28. Conversion factors for quantity units are require d because (a) the specific tariff, and (b) the 
import unit value derived from IDB-notified import statistics, are not always expressed in the same 
units.  For example, if the specific tariff is expr essed in "US$ per tonne" and the import unit value is 
expressed in "kilograms", then obviously a conversion factor of 1000 should be applied, so that both 
data elements are expressed in the same unit. 
29. The conversion becomes more complex when it relates to processed and highly-processed 
agricultural products.  In such cases, the quantity unit often refers to the unit of measurement of the 
input product which entered into the production of the final agricultural product (e.g. "tonnes, wheat 
equivalent", "litres, alcoholic strength < 40%", etc.).    The conversion factors that are listed in FAO's 
publication "Technical Conversion Factors" 17 are a useful reference fo r converting product data from 
primary equivalent to sec ondary equivalent and/or vice versa .    
                                                      
16 IMF exchange rates can be downloaded from www.imf.org/external/np/fin/rates/param_rms_mth.cfm 
or extracted from http://millenniumindicators.un.org/unsd/c db/cdb_series_xrxx.asp?series_code=6110.  
17 FAO's "Technical Conversion Factors" can be downloaded from www.fao.org/es/ess/tcf.asp  (pdf 
format).   For a detailed explanation of how FAO's technical conversion factors can be used in the calculation of 
AVEs, see also AMAD's User Guide (pp. 29-32) which can be downloaded from www.amad.org . TN/AG/S/11 
Page 10  
 
 ANNEX 
 
Table of contents
 
 
 
  Page 
ANNEX A -  INCIDENCE OF NON-AD VALOREM AGRICULTURAL TARIFFS IN SCHEDULES , BY HS 
CHAPTER (2-DIGIT )  11 
ANNEX B   
Table B.1 Availability of Trade Data from the IDB,1996-2003 12 
Table B.2 Availability of Trade Data according  to Selected Import Value Thresholds for 
Import Quantities >0 13 
ANNEX C -  AVAILABILITY OF TRADE DATA IN UNSD  COMTRADE  18 
   
  
Notes 
"-" :  means "zero" in Annex Tables A and B; and "not available" in Annex C. 
In Annex Tables A and B, the European Communities and its member States (25) and 
Switzerland/Liechtenstein are counted, respectively, as one. 
In Annex Table C, the data are presented accordin g to the UN classification of "reporters".  The 
individual reporting EC member States have been grouped under the heading "EC(25)" for presentational purposes.  The EC(25) is not a UN reporter to UNSD Comtrade.  
In Annex Tables A and C, the total count of bound non- ad valorem  duties includes bound in-quota 
duties for the following Members:  Canada, Japan, the United States. 
With respect to the information contained in Annex Tables B.1 and B.2, the non-ad valorem  
agriculture tariff lines covered by IDB import data correspond to the number of CTS bound non- ad 
valorem  tariff lines whose matching HS 6-digit subheadings in the IDB have import values larger than 
the thresholds.  In other words, a CTS bound tariff line will be counted as a tariff line covered by IDB 
data if the sum of the import values of all tariff lines in the IDB under the same HS 6-digit subheading is larger than the threshold.  The reason for matching CTS and IDB data at HS 6-digit rather than tariff line level is that the CTS and IDB cannot always be matched at the tariff line level at which 
imports are recorded.  
 
 
 
   TN/AG/S/11 
 Page 11 
 
 
 ANNEX TABLE A -  INCIDENCE OF NON-AD VALOREM AGRICULTURAL DUTIES  
 IN WTO  SCHEDULES BY HS CHAPTER (2 DIGIT )  
HS 
CHAP-
TER DESCRIPTION  NUMBER 
OF 
MEMBERS  TOTAL 
AG 
TARIFF 
LINES OF 
WHICH : 
NON-AD 
VALOREM  %  OF 
TOTAL  S C M O 
01 LIVE ANIMALS 12 1,004 179 2.2 101 44 34 - 
02 MEAT AND EDIBLE MEAT OFFAL 16 2,956 988 12.4 408 204 376 - 
04 DAIRY PRODUCE 20 2,207 763 9.6 409 111 206 37 
05 PRODUCTS ANIMAL ORIGIN  n.e.s 4 802 21 0.3 16 - 5 - 
06 LIVE TREES AND OTHER PLANTS 5 794 104 1.3 65 31 8 - 
07 EDIBLE VEGETABLES 18 3,166 843 10.6 494 118 225 6 
08 EDIBLE FRUIT AND NUTS 16 2,815 520 6.5 234 139 147 - 
09 COFFEE, TEA, MATE, SPICES 10 1,337 101 1.3 75 - 26 - 
10 CEREALS 12 906 202 2.5 170 - 32 - 
11 PRODUCTS MILLING INDUSTRY 12 1,656 404 5.1 310 14 80 - 
12 OIL SEEDS, OLEAGINOUS FRUIT 9 2,226 264 3.3 210 5 49 - 
13 LACS, GUMS, RESINS 3 542 6 0.1 6 - - - 
14 VEGETABLE PLAITING 
MATERIALS 3 401 12 0.2 4 - 8 - 
15 ANIMAL OR VEGETABLE FATS 15 2,510 374 4.7 246 18 110 - 
16 PREPARATIONS OF MEAT OR 
FISH 13 787 215 2.7 71 40 104 - 
17 SUGARS, SUGAR 
CONFECTIONERY 15 998 338 4.2 153 36 88 61 
18 COCOA, COCOA PREPARATIONS 14 650 181 2.3 47 36 48 50 
19 PREPARATIONS OF CEREALS 17 1,298 340 4.3 131 91 99 19 
20 PREPARATIONS OF VEGETABLES 15 3,444 615 7.7 263 121 210 21 
21 MISC. EDIBLE PREPARATIONS 20 1,167 231 2.9 83 60 77 11 
22 BEVERAGES, SPIRITS, VINEGAR 21 1,974 752 9.4 423 113 97 119 
23 RESIDUES AND WASTE 10 1,182 132 1.7 89 4 35 4 
24 TOBACCO 17 583 200 2.5 118 24 58 - 
29 ORGANIC CHEMICALS 3 112 9 0.1 3 5 1 - 
33 ESSENTIAL OILS 13 793 60 0.8 34 4 20 2 
35 ALBUMINOIDAL SUBSTANCES 7 515 52 0.7 26 10 16 - 
38 MISC. CHEMICAL PRODUCTS 6 291 30 0.4 13 7 10 - 
41 RAW HIDES AND SKINS - 477 - - - - - - 
43 FURSKINS - 327 - - - - - - 
50 SILK 2 149 10 0.1 2 - 8 - 
51 WOOL 2 411 19 0.2 12 7 - - 
52 COTTON 1 205 11 0.1 11 - - - 
53 OTHER VEGET. TEXTILE FIBRES 1 212 1 0.0 1 - - - 
 TOTAL  38,897 7,977 100.0 4,228 1,242 2,177 330 
Source: CTS 
 TN/AG/S/11 
Page 12  
 
 ANNEX TABLE B.1 - AVAILABILITY OF TRADE DATA FROM THE IDB,  1996-2003 
REPORTING YEAR  MEMBER  
1996 1997 1998 1999 2000 2001 2002 2003 
Australia Yes Yes Yes Yes Yes Yes Yes Yes 
Brunei Darussalam Yes Yes Yes - - - - - 
Bulgaria - - Yes Yes Yes Yes - - 
Canada Yes Yes Yes Yes Yes Yes Yes - 
Croatia - - - - Yes Yes Yes - 
Egypt - - - - Yes Yes Yes - 
EC(15) Yes Yes Yes Yes Yes Yes Yes - 
Fiji - - - - - - - - 
Former Yugoslav Rep. of Macedonia - - Yes Yes Yes - - - 
Georgia - - - - Yes - - - 
Haiti - - - - - - - - 
Iceland Yes Yes Yes Yes Yes Yes Yes - 
India Yes - Yes Yes Yes Yes - - 
Israel - - - - - - - - 
Jamaica - - - Yes Yes Yes - - 
Japan Yes Yes Yes Yes Yes Yes Yes - 
Jordan - - - - Yes Yes Yes Yes 
Korea, Republic of Yes Yes Yes Yes Yes Yes Yes - 
Kyrgyz Republic - - - - - - - - 
Malaysia Yes Yes - Yes Yes Yes - - 
Mexico Yes Yes Yes Yes Yes - - - 
Moldova - - - - - - - - 
Myanmar - - - - - - - - 
New Zealand Yes Yes Yes Yes Yes - - - 
Norway Yes Yes Yes Yes Yes Yes Yes - 
Papua New Guinea - - - - - - - - 
Singapore Yes Yes Yes Yes Yes Yes - - 
Solomon Islands - - - - - - - - 
Sri Lanka Yes Yes Yes Yes Yes Yes - - 
Suriname - - - - - - - - 
Switzerland Yes Yes Yes Yes Yes Yes Yes Yes 
Taipei, Chinese - - Yes Yes Yes Yes Yes - 
Thailand Yes Yes Yes Yes Yes - - - 
United States Yes Yes Yes Yes Yes Yes Yes - 
Zimbabwe - Yes Yes Yes - - - - 
New EC member States         
Cyprus Yes Yes Yes Yes Yes - - - 
Latvia - Yes Yes Yes Yes Yes - - 
Lithuania - - - - - Yes Yes - 
Malta Yes Yes Yes Yes Yes Yes - - 
Poland - - Yes Yes Yes Yes Yes - 
Slovenia - - - - Yes Yes Yes - 
Source: CTS and IDB.          
  TN/AG/S/11
 Page 13ANNEX TABLE B.2 :  AVAILABILITY OF TRADE DATA ACCORDING TO SELECTED IMPORT VALUE THRESHOLDS FOR IMPORT QUANTITIES >0 
NUMBER OF AGRICULTURAL TARIFF LINES COVERED BY IDB  DATA  P ERCENTAGE OF TARIFF LINES COVERED BY IDB  DATA  
MEMBER  NUMBER 
OF BOUND 
NON-AD 
VALOREM   
TARIFF 
LINES  IMPORT 
VALUE 
THRESHOLD 
($US) 1996 1997 1998 1999 2000 2001 2002 2003 1996 1997 1998 1999 2000 2001 2002 2003 
Australia 14 0       14       14       14       14       14       14       14       14  100  100  100  100  100  100  100   100   
  2,500       14       14       14       14       14       14       14       14  100  100  100  100  100  100  100   100  
  10,000 14 14 14 14 14 14 14 14 100 100 100 100 100 100 100 100 
Brunei Darussalam 29 0       20       20       20  -  -  -  -  -    69    69    69  -  -  -  -   -  
  2,500       20       20       20  -  -  -  -  -    69    69    69  -  -  -  -   -  
  10,000 20 20 20 - - - - - 69 69 69 - - - - - 
Bulgaria 550 0  -  -     367     366     373     362  -  -  -  -    67    67    68    66  -   -  
  2,500  -  -     361     366     362     352  -  -  -  -    66    67    66    64  -   -  
  10,000 - - 360 365 362 351 - - - - 65 66 66 64 - - 
Canada 404 0   400     401     404     402     404     398     388  -    99    99  100  100  100    99    96   -  
  2,500     398     397     401     398     398     396     382  -    99    98    99    99    99    98    95   -  
  10,000 398 396 396 397 397 392 378 - 99 98 98 98 98 97 94 - 
Croatia 229 0  -  -  -  -     220     215     196  -  -  -  -  -    96    94    86   -  
  2,500  -  -  -  -     216     214     196  -  -  -  -  -    94    93    86   -  
  10,000 - - - - 209 209 193 - - - - - 91 91 84 - 
Egypt 14 0  -  -  -  -       14       13       14  -  -  -  -  -  100    93  100   -  
  2,500  -  -  -  -       13       12       14  -  -  -  -  -    93    86  100   -  
  10,000 - - - - 12 10 14 - - - - - 86 71 100 - 
European Communities 1,010 0   970   970     966     964     968     969     923  -    96    96    96    95    96    96    91   -  
  2,500     965     960     962     962     966     966     922  -    96    95    95    95    96    96    91   -  
  10,000 950 959 960 954 964 958 921 - 94 95 95 94 95 95 91 - 
Fiji 24 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - -  
 TN/AG/S/11 
Page 14 NUMBER OF AGRICULTURAL TARIFF LINES COVERED BY IDB  DATA  P ERCENTAGE OF TARIFF LINES COVERED BY IDB  DATA  
MEMBER  NUMBER 
OF BOUND 
NON-AD 
VALOREM   
TARIFF 
LINES  IMPORT 
VALUE 
THRESHOLD 
($US) 1996 1997 1998 1999 2000 2001 2002 2003 1996 1997 1998 1999 2000 2001 2002 2003 
FYR of Macedonia 305 0  -  -     241     245     228  -  -  -  -  -    79    80    75  -  -   -  
  2,500  -  -     236     244     228  -  -  -  -  -    77    80    75  -  -   -  
  10,000 - - 232 238 226 - - - - - 76 78 74 - - - 
Georgia 26 0  -  -  -  -       23  -  -  -  -  -  -  -    88  -  -   -  
  2,500  -  -  -  -       23  -  -  -  -  -  -  -    88  -  -   -  
  10,000 - - - - 21 - - - - - - - 81 - - - 
Haiti 91 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
Iceland 363 0   219     221     222     246     235     215     227  -    60    61    61    68    65    59    63   -  
  2,500     185     196     202     211     224     204     206  -    51    54    56    58    62    56    57   -  
  10,000 178 180 189 196 197 195 202 - 49 50 52 54 54 54 56 - 
India 2 0        2  -        2        2        2        2  -  -  100  -  100  100  100  100  -   -  
  2,500        2  -        2        2        2        2  -  -  100  -  100  100  100  100  -   -  
  10,000 2 - 2 2 2 2 - - 100 - 100 100 100 100 - - 
Israel 2 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
Jamaica 2 0  -  -  -        2        2        2  -  -  -  -  -  100  100  100  -   -  
  2,500  -  -  -        2        1        2  -  -  -  -  -  100    50  100  -   -  
  10,000 - - - 2 1 2 - - - - - 100 50 100 - - 
Japan 247 0     142     143     139     140     142     146     129  -    57    58    56    57    57    59    52   -  
  2,500     142     143     139     140     142     146     129  -    57    58    56    57    57    59    52   -  
  10,000 139 141 139 138 138 140 128 - 56 57 56 56 56 57 52 - 
Jordan 7 0  -  -  -  -        6        6        6        7  -  -  -  -    86    86    86   100  
  2,500  -  -  -  -        6        6        6        7  -  -  -  -    86    86    86   100  
  10,000 - - - - 6 6 6 7 - - - - 86 86 86 100  
  TN/AG/S/11
 Page 15NUMBER OF AGRICULTURAL TARIFF LINES COVERED BY IDB  DATA  P ERCENTAGE OF TARIFF LINES COVERED BY IDB  DATA  
MEMBER  NUMBER 
OF BOUND 
NON-AD 
VALOREM   
TARIFF 
LINES  IMPORT 
VALUE 
THRESHOLD 
($US) 1996 1997 1998 1999 2000 2001 2002 2003 1996 1997 1998 1999 2000 2001 2002 2003 
Korea, Republic of 68 0       67       67       68       68       68       68       60  -    99    99  100  100  100  100    88    -  
  2,500       67       67       68       68       68       68       60  -    99    99  100  100  100  100    88   -  
  10,000 67 67 66 67 68 68 60 - 99 99 97 99 100 100 88 - 
Kyrgyz Republic 47 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
Malaysia 346 0     333     335  -     338     325     339  -  -    96    97  -    98    94    98  -   -  
  2,500     329     335  -     331     321     335  -  -    95    97  -    96    93    97  -   -  
  10,000 318 332 - 305 313 330 - - 92 96 - 88 90 95 - - 
Mexico 83 0       83       80       81       80       81  -  -  -  100    96    98    96    98  -  -   -  
  2,500       82       79       80       79       79  -  -  -    99    95    96    95    95  -  -   -  
  10,000 81 79 77 79 77 - - - 98 95 93 95 93 - - - 
Moldova 62 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
Myanmar 9 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
New Zealand 10 0       10       10       10       10       10  -  -  -  100  100  100  100  100  -  -   -  
  2,500       10       10       10       10       10  -  -  -  100  100  100  100  100  -  -   -  
  10,000 10 10 10 10 10 - - - 100 100 100 100 100 - - - 
Norway 722 0     672     666     675     668     671     672     634  -    93    92    93    93    93    93    88   -  
  2,500     652     649     657     646     654     647     623  -    90    90    91    89    91    90    86   -  
  10,000 623 623 628 624 627 628 594 - 86 86 87 86 87 87 82 - 
Papua New Guinea 44 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - -  
 TN/AG/S/11 
Page 16 NUMBER OF AGRICULTURAL TARIFF LINES COVERED BY IDB  DATA  P ERCENTAGE OF TARIFF LINES COVERED BY IDB  DATA  
MEMBER  NUMBER 
OF BOUND 
NON-AD 
VALOREM   
TARIFF 
LINES  IMPORT 
VALUE 
THRESHOLD 
($US) 1996 1997 1998 1999 2000 2001 2002 2003 1996 1997 1998 1999 2000 2001 2002 2003 
Singapore 55 0       53       52       54       50       51       55  -  -    96    95    98    91    93  100  -   -  
  2,500       51       51       53       49       50       53  -  -    93    93    96    89    91    96  -   -  
  10,000 49 51 52 49 50 50 - - 89 93 95 89 91 91 - - 
Solomon Islands 24 0  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  2,500  -  -  -  -  -  -  -  -  -  -  -  -  -  -  -   -  
  10,000 - - - - - - - - - - - - - - - - 
Sri Lanka 23 0       21       21       23       22       23       23  -  -    91    91  100    96  100  100  -   -  
  2,500       20       19       20       19       20       22  -  -    87    83    87    83    87    96  -   -  
  10,000 20 18 18 17 17 20 - - 87 78 78 74 74 87 - - 
Switzerland 1,940 0  1,909  1,907  1,907  1,907  1,911  1,896  1,777  1,785    98    98    98    98    99    98    92     92  
  2,500  1,876  1,883  1,873  1,884  1,886  1,875  1,756  1,762    97    97    97    97    97    97    91     91  
  10,000 1,863 1,868 1,861 1,868 1,866 1,856 1,741 1,753 96 96 96 96 96 96 90 90 
Taipei, Chinese 112 0  -  -        2       92       93       96     103  -  -  -      2    82    83    86    92   -  
  2,500  -  -        2       87       91       94     102  -  -  -      2    78    81    84    91   -  
  10,000 - - 2 86 85 89 94 - - - 2 77 76 79 84 - 
Thailand 339 0     281     283     272     288     291  -  -  -    83    83    80    85    86  -  -   -  
  2,500     264     263     250     267     275  -  -  -    78    78    74    79    81  -  -   -  
  10,000 233 236 221 247 251 - - - 69 70 65 73 74 - - - 
United States 755 0     743     745     746     746     743     750     720  -    98    99    99    99    98    99    95   -  
  2,500     742     743     746     743     742     749     718  -    98    98    99    98    98    99    95   -  
  10,000 736 739 743 740 741 744 717 - 97 98 98 98 98 99 95 - 
Zimbabwe 19 0  -       19       17       17  -  -  -  -  -  100    89    89  -  -  -   -  
  2,500  -       14       12       13  -  -  -  -  -    74    63    68  -  -  -   -  
  10,000 - 10 10 8 - - - - - 53 53 42 - - - -  
  TN/AG/S/11
 Page 17NUMBER OF AGRICULTURAL TARIFF LINES COVERED BY IDB  DATA  P ERCENTAGE OF TARIFF LINES COVERED BY IDB  DATA  
MEMBER  NUMBER 
OF BOUND 
NON-AD 
VALOREM   
TARIFF 
LINES  IMPORT 
VALUE 
THRESHOLD 
($US) 1996 1997 1998 1999 2000 2001 2002 2003 1996 1997 1998 1999 2000 2001 2002 2003 
N e w  E C  m e m b e r  S t a t e s                    
Cyprus 2,008 0  1,727  1,756  1,764  1,718  1,719  -  -  -    86    87    88    86    86  -  -   -  
  2,500  1,597  1,621  1,680  1,635  1,633  -  -  -    80    81    84    81    81  -  -   -  
  10,000 1,495 1,531 1,615 1,536 1,532 - - - 74 76 80 76 76 - - - 
Latvia 8 0  -        5        5        1        1        5  -  -  -    63    63    13    13    63  -   -  
  2,500  -        5        5        1        1        1  -  -  -    63    63    13    13    13  -   -  
  10,000 - 5 5 1 1 1 - - - 63 63 13 13 13 - - 
Lithuania 112 0  -  -  -  -  -     108     109  -  -  -  -  -  -    96    97   -  
  2,500  -  -  -  -  -     107     108  -  -  -  -  -  -    96    96   -  
  10,000 - - - - - 106 108 - - - - - - 95 96 - 
Malta 2,473 0  2,251  2,266  2,205  2,217  2,249  2,265  -  -    91    92    89    90    91    92  -   -  
  2,500  2,169  2,196  2,130  2,133  2,161  2,156  -  -    88    89    86    86    87    87  -   -  
  10,000 2,122 2,136 2,066 2,076 2,095 2,056 - - 86 86 84 84 85 83 - - 
Poland 1,191 0  -  -  1,082  1,057  1,081  1,074  1,141  -  -  -    91    89    91    90    96   -  
  2,500  -  -  1,045  1,026  1,045  1,054  1,116  -  -  -    88    86    88    88    94   -  
  10,000 - - 1,026 1,016 1,042 1,028 1,105 - - - 86 85 87 86 93 - 
Slovenia 561 0  -  -  -  -     517     504     466  -  -  -  -  -    92    90    83   -  
  2,500  -  -  -  -     502     491     455  -  -  -  -  -    89    88    81   -  
  10,000 - - - - 459 467 442 - - - - - 82 83 79 - 
  
 TN/AG/S/11 
Page 18 ANNEX TABLE C:  AVAILABILITY OF TRADE DATA IN UNSD  COMTRADE , AS OF 26 OCTOBER 2004 
HS 2002 HS 1996 HS 1992 UNSD Reporters 
2003 2002 2003 2002 2001 2000 1999 1998 1997 1996 2003 2002 2001 2000 1999 1998 1997 1996 
 Australia √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Brunei Darussalam - - √ √ - - - - - - √ √ √ - - √ √ - 
 Bulgaria √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Canada √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Croatia √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
 Egypt - - - - - - - - - - √ √ √ - √ √ √ √ 
 E C ( 2 5 )                    
Austria √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Belgium √ √ √ √ √ √ √ - - - √ √ √ √ √ - - - 
Belgium-
Luxembourg - - - - - - - √ √ √ - - - - - √ √ √ 
Cyprus √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Czech Republic √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Denmark √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Estonia √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Finland √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
France √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Germany √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Greece √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Hungary √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Ireland √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Italy √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Latvia √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
Lithuania √ √ √ - √ √ √ √ √ - √ - √ √ √ √ √ √  
  TN/AG/S/11
 Page 19HS 2002 HS 1996 HS 1992 UNSD Reporters 
2003 2002 2003 2002 2001 2000 1999 1998 1997 1996 2003 2002 2001 2000 1999 1998 1997 1996 
Malta - - - - √ √ √ √ √ √ - - √ √ √ √ √ √ 
Luxembourg - √ - √ √ √ √ - - - - √ √ √ √ - - - 
Netherlands √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Poland √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Portugal - √ - √ √ √ √ √ √ √ - √ - √ √ √ √ √ 
Slovakia √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
Slovenia √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Spain √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
Sweden √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
United Kingdom √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Fiji √ √ √ √ - √ - - - - √ √ - √ - - - - 
 FYR of Macedonia √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Georgia - - √ - √ √ √ √ - - √ - √ √ √ √ √ √ 
 Haiti - - - - - - - - √ √ - - - - - - √ √ 
 Iceland √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
 India - - - √ √ √ √ √ √ √ - √ √ √ √ √ √ √ 
 Israel √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Jamaica - - - √ - √ √ √ - - - √ - √ √ √ √ √ 
 Japan √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Jordan √ √ √ √ √ √ √ √ - - √ √ √ √ √ √ √ - 
 Korea, Republic of √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Kyrgyz Republic √ - √ √ - - - - - - √ √ - - - - - √ 
 Malaysia √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
 Mexico √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Moldova - - √ √ √ √ - - - - √ √ √ √ √ √ √ √  
 TN/AG/S/11 
Page 20 HS 2002 HS 1996 HS 1992 UNSD Reporters 
2003 2002 2003 2002 2001 2000 1999 1998 1997 1996 2003 2002 2001 2000 1999 1998 1997 1996 
 Myanmar - 
 New Zealand √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Norway √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Papua New Guinea √ - √ √ √ - - - - - √ √ - √ - √ - - 
 Singapore √ √ √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
 Solomon Islands - - - - - - - - - - - - - - - - - √ 
 Sri Lanka - √ - √ √ - √ - - - - √ √ - √ - - - 
 Suriname - 
 Switzerland √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Taipei, Chinese - - √ √ √ √ √ √ √ - √ √ √ √ √ √ √ √ 
 Thailand √ - √ - √ √ √ - - - √ - √ √ √ √ √ √ 
 United States √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 
 Zimbabwe - - - √ √ √ - - - - - √ √ √ - - - - 
 
Notes :   √  = available;   -  = not available 
 
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