WORLD TRADE
ORGANIZATIONWT/REG78/4
1 July 2002
(02-3676)
Committee on Regional Trade Agreements Original:  English
AGREEMENT BETWEEN POLAND AND THE
FAROE ISLANDS (GOVERNMENT OF DENMARK)
Questions and Replies
This document reproduces questions addressed to the Parties and the responses submitted.
The questions and replies set out below are organized in accordance with document WT/REG78/3.
_______________
I. BACKGROUND INFORMATION ON THE AGREEMENT
3. Scope
What proportion of the pre-FTA trade is exempted from the Agreement?
Pre-FTA import to the Faroe Islands from Poland consisted mainly of industrial products and
products for household consumption.  Pre-FTA export from the Faroe Islands to Poland consisted
only of fish and fishery products.  After a transitional period for some products lasting until 1 January
2003, practically none of the pre-FTA trade is exempted from the Agreement (see also the attached
Annex II and Protocol 3).1
Could the parties please provide a copy of Annex II which lists industrial products
exempted from the Agreement and of Protocol 3 which lists fish and other marine products
exempted from the Agreement.
Annex II and Protocol 3 are attached.1
Has any consideration been given to extending coverage to any products currently
exempted (as per Article 30) and if so, is th ere a timeframe for advancing these discussions?
The Parties have at the moment no intentions to extend the Agreement to products currently
exempted.
4. Trade Data
What share of overall trade and tariff lines are subject to duty free treatment?  To non-
zero preferential treatment?  If there is tr ade subject to non-zero preferences, are such
preferences provided via tariff-rate quotas ?  How are the levels set?  Do the levels grow over
the life of the agreement.
                                                     
1 In English only.WT/REG78/4
Page 2
On 1 January 2003 the main part of trade between the Parties will be subject to duty free
treatment.  See also the Annexes I, II, IIIa and IIIb and Protocols 1, 2, and 3 (attached).1
We look forward to receiving the intra-trade statistics that the Parties indicated will be
provided (WT/REG78/3).  Could the Parties provide information that indicates coverage of theagreement at full implementation?  Can statistics of tariff treatment by sector be provided?
The requested statistics are attached.  There was no export from the Faroe Islands to Poland in
19999.  For the information on the coverage of the Agreement, see replies under Section I.3.
Could each of the Parties provide informat ion to the Committee on the percentage of
each Parties' total trade covered by preferences, beyond just the Agreement under review?
The main part, i.e. over 75 per cent, of both  Faroese and Polish total trade is covered by
preferences.
II. TRADE PROVISIONS
1. Import restrictions
Could the Parties describe any non-tariff import measures (charges and quantitative
restrictions) that are applied to third countries and not to intra-FTA trade?
No non-tariff import measures are applied to third countries, which are not applied to intra-
FTA trade.
4. Standards
With respect to standards, do the Partie s participate in any arrangements on the
recognition of conformity assessment procedures , any mutual recognition arrangement or have
plans to do so?  Would such arrangement be an amendment or part of this Agreement?
The Parties are not participating in any arrangements on the recognition of conformity
assessment procedures.
5. Safeguards
Does this Agreement provide for any special conditions or preferential treatment
between the Parties in the application of  global safeguard measures?
There are no special conditions or preferential treatment between the Parties in the application
of global safeguard measures.
Have any safeguards measures been taken (under Articles 8 or 21)?  If so, on what
products and what measures were taken?
So far, no safeguard measures have been taken.
__________________________
1  In English only.WT/REG78/4
Page 3
7. Subsidies and State-aid
Please provide information on the operatio n of the subsidies and State-aid provisions.
Have they been used?
The criteria mentioned in paragraph 3 in Article 24 in the Agreement are to be adopted before
the expiry of the mentioned three years period.
So far, it has not been necessary to use the provisions on State-aid.
9. Other
Which products are currently subject to state monopolies (Article 15)?
In the Faroe Islands, alcoholic beverages and pharmaceutical products are subject to state
monopolies.  Poland has no state monopolies.
 With respect to public procurement, what is the current status of Poland’s and Faroe
Island’s efforts to open up their procurem ent processes to each other’s companies?
In accordance with Article 18 of the Agreement, the Parties have an obligation to adjust their
respective rules on public procurement at the latest by 31 December 2002.  Until now there has been
no meeting between the Parties concerning this issue.WT/REG78/4
Page 4
ANNEX ON TRADE STATISTICS
Import into the Faroe Islands from Poland, 1999
Product Quantity
(Kg.)Value
(DKr).
8011100 12 338
8111000 1,498 29,135
8112000 1,075 21,267
8119000 73 1,463
9012100 24 271
11031200 63 479
16025000 120 2,882
16041991 270 8,883
20031000 262 2,265
23091000 3,467 37,626
23099090 36 375
28151100 96 319,814
28363000 675 4,528
30059000 642 46,825
33051000 16 2,736
34060000 91 1,392
36020000 17,391 228,628
36069000 75 359
39069000 30 963
39191000 40 1,82
39199000 94 1,174
39201000 330 1,48
39202000 46 1,591
39205900 156 6,435
39231000 160 1,718
39232900 0 268
39241000 224 6,297
39249000 743 15,044
39269000 342 4,611
40111000 301 15,108
40112000 60 1,365
40119900 120 2,033
40169300 108 7,743
40170000 23,4 137,507
43040000 9 3,082
44020000 393 2,098
44031000 5,292 17,218
44041000 71,2 175,021
44101100 1,1 7,055
44111100 1,232 3,2
44111900 380 2,295
44121300 1,431 16,991
44121900 12,839 80,18
44152000 25 274
44182000 1,4 48,998
44190000 692 25,261
44209000 35 2,232WT/REG78/4
Page 5
Product Quantity
(Kg.)Value
(DKr).
44219000 85 3,646
46021000 10 3,038
48194000 24 3,921
52083200 19 3,207
52094900 1 52
52095900 42 2,49
54049000 il 313
55132900 5 3,022
56011000 1 44
56012100 0 457
56041000 9 1,716
58042100 16 1,635
58042900 8 1,365
58063100 2 623
59070000 20 1,382
60029300 14 2,142
61019000 2 2,002
61031100 7 5,232
61031900 14 8,725
61033300 40 10,401
61033900 36 16,388
61034200 9 1,811
61034300 2 688
61034900 7 2,356
61043900 12 4,788
61044200 2 600
61044300 6 1,532
61044900 5 2,834
61045200 2 1,574
61045300 6 2,022
61046200 20 6,429
61046300 17 4,785
61046900 39 14,589
61059000 43 19,51
61061000 9 3,697
61069000 20 7,685
61071100 12 1,478
61091000 90 25,977
61099000 47 15,363
61101000 16 7,39
61102000 229 44,916
61103000 137 47,359
61112000 21 8,143
61121900 3 1,936
61130000 27 8,634
61142000 3 1,748
61151200 3 518
61151900 105 25,651
61159200 1 802
61178000 15 6,274
62011100 97 37,824
62011200 30 10,094WT/REG78/4
Page 6
Product Quantity
(Kg.)Value
(DKr).
62011300 7 3,721
62011900 17 6,508
62019100 6 3,334
62019300 62 29,409
62019900 27 14,085
62021100 10 1,696
62021200 32 16,277
62021300 41 31,591
62029100 31 22,374
62029200 31 15,852
62029300 27 14,568
62031100 177 109,839
62031200 161 104,361
62033100 104 61,512
62033200 43 21,85
62033300 890 426,123
62033900 82 33,626
62034100 80 28,282
62034200 370 122,128
62034300 386 149,677
62034900 8 3,67
62043100 8 5,49
62043300 95 9,872
62043900 11 5,812
62044300 4 2,767
62045100 4 3,632
62045300 3 574
62045900 3 2,079
62046200 20 6,162
62046300 2 605
62046900 8 5,521
62052000 764 290,947
62053000 35 18,709
62059000 54 16,943
62063000 8 5
62064000 40 27,513
62071100 3 1,026
62079100 4 1,512
62089200 7 1,085
62091000 16 2,931
62099000 1 963
62112000 50 9,778
62113200 75 20,275
62113300 181 43,955
62143000 5 654
62144000 1 387
62149000 1 270
62151000 2 237
62171000 1 173
63012000 22 375
63023100 391 23,134
63024000 25 3,088WT/REG78/4
Page 7
Product Quantity
(Kg.)Value
(DKr).
63025100 94 18,391
63025300 8 1,352
63031100 16 974
63039200 2 511
64031900 1 528
64035100 43 9,718
64035900 68 14,016
64039900 778 143,745
64041100 27 5,333
64051000 284 50,238
64069900 18 675
65059000 4 3,821
65069900 3 786
66011000 13 460
69101000 341 5,88
69111000 5,334 159,639
69119000 18 683
69120000 1,61 77,899
69139000 37 1,356
70021000 16 799
70031900 558 3,683
70060000 6 612
70099200 359 6,975
70131000 228 20,433
70132100 40 4,025
70132900 132 3,404
70133100 126 9,973
70133900 462 15,108
70139100 20 2,08
70139900 80 2,482
72044100 7,092 28,098
73089000 127,686 1,996,086
73170000 1 8,69
73181600 1 116
73211300 2 127
73218300 287 4,561
73239100 5 511
73239200 41 2,375
73239400 400 22,511
73239900 95 4,078
73251000 76 1,93
73262000 452 17,91
73269000 4,915 83,342
76061200 22 429
76151900 8 291
76169900 156 8,406
79070000 30 1,006
82011000 37 2,075
82013000 4 140
82019000 3 140
82051000 19 1,348
82052000 2 370WT/REG78/4
Page 8
Product Quantity
(Kg.)Value
(DKr).
82055100 10 206
82055900 4 373
82075000 69 1,571
82151000 8 611
82159900 3 554
83022000 10 263
83063000 5 288
84099900 135 22,14
84122900 290 10,738
84182900 1,3 46,285
84231000 120 4,827
84328000 310 5,731
841118010 8 182
84823000 1 454
85011000 999 36,37
85030000 20 198
85061000 1,183 50,943
85063000 77 8,871
85068000 29 811
85091000 1,247 65,643
85094000 102 7,447
85122000 13 1,441
85131000 96 7,951
85167100 12 3,394
85199900 12 1,066
85211000 38 4,196
85281200 494 39,008
85291000 78 9,568
85299000 50 3,158
85366900 18 2,263
85369000 4 325
85391000 6 219
85392100 1 404
85392200 487 49,377
85392900 30 5,926
85393100 29 9,022
87087000 530 9,795
87089900 7 279
87150000 1,85 72,18
87164000 670 31,98
90178000 5 353
90251100 1 62
91059900 1 294
94013000 42 1,14
94016100 18,47 444,692
94016900 354 22,568
94019000 434 13,34
94033000 156 4,791
94035000 848 12,288
94036000 2,516 71,891
94037000 70 1,273
94042900 101 5,232WT/REG78/4
Page 9
Product Quantity
(Kg.)Value
(DKr).
94049000 894 111,855
94051000 27 8,388
94052000 384 9,899
94055000 500 28,298
94059200 130 11,4
95010000 31 2,088
95034100 22 846
95035000 14 1,153
95036000 4 259
95037000 31 2,098
95039000 139 2,69
95051000 555 21,261
95059000 9 830
95069900 9 316
96031000 25 606
96170000 25 1,169
99090000 15 976
99100100 8 850
99110000 404 1,419,891
99120000 340 58,733
99130000 107 4,316
99140000 3 274
99160100 44 6,147
99160400 1 638
99160500 22 2,373
99180000 0 64
99200100 81 3,579
99200400 1 155
440,046 7,688,434
Import into the Faroe Island from Poland, 2000
Product Quantity
(Kg.)Value
(DKr).
8081000 40 378
8082000 13 137
8105000 10 112
8109000 10 133
8111000 882 12,408
8112000 2,24 50,008
8119000 8 136
9041200 0 59
11041200 8 208
17049075 380 10,926
17049092 129 3,264
17049099 349 9,75
18063100 8 481
18069000 708 17,288WT/REG78/4
Page 10
Product Quantity
(Kg.)Value
(DKr).
19023000 903 67,022
20011000 2,542 16,482
20019000 15,333 127,475
21039000 1 85
21041000 786 57,718
21069000 0 318
22089010 4 202
23091000 3,066 34,972
27011200 400 2,103
27012000 150 886
27030000 195 1,103
27050000 4 121
27100070 2,105,455 2,388,346
28151100 96 290,121
30059000 420 51,051
34060000 14 579
36020000 16 217-600
36069000 120 595
38089000 53 1,572
39191000 23 4,118
39201000 1 45
39202000 265 12,206
39221000 15 1,606
39222000 30 3,667
39231000 55 1,496
39241000 192 5,408
39249000 429 8,067
39261000 3 664
39269000 1,042 11,428
40111000 1,859 42,679
40112000 180 4,563
40119900 140 2,358
40149000 1 497
40151900 360 2,532
40169300 0 201
40169900 70 5,006
40170000 3 23,874
42021900 1 71
43031000 18 15,446
44020000 478 3,853
44031000 3 8,144
44041000 135,042 282,119
44101100 13,347 59,742
44111100 1,693 6,08
44121900 5,009 52,775
44130000 43 1,117
44140000 124 2,783
44152000 224 2,405
44190000 542 14,901
44211000 16 349
44219000 90 1,104
46029000 6 501WT/REG78/4
Page 11
Product Quantity
(Kg.)Value
(DKr).
48025200 2,724 17,692
48194000 10 4,05
49111000 10 4,023
52071000 3 464
52083200 2 407
52085200 5 668
52095100 6 760
52095900 7 485
54049000 0 168
56012100 0 1,005
56039400 2 591
56041000 65 7,411
57050090 1 352
58012200 13 2,008
58042900 41 9,389
61012000 12 2,461
61019000 7 4,242
61023000 9 2,894
61029000 7 1,672
61031900 10 5,685
61033100 33 8,534
61033200 3 259
61033300 38 9,406
61033900 12 2,159
61034200 77 17,877
61034900 7 2,02
61041300 5 1,841
61043900 11 4,792
61044200 4 981
61044300 21 10,145
61045300 18 7,924
61045900 22 8,441
61046100 9 3,953
61046200 74 30,972
61046300 42 19,198
61046900 68 24,555
61051000 5 1,766
61061000 15 9,817
610620001 13 5,688
61069000 4 1,757
61071100 88 18,601
61072100 1 994
61079200 3 1,039
61082100 6 1,305
61091000 246 75,102
61099000 145 58,754
61101000 83 27,69
61102000 74 28,73
61103000 113 35,548
61109000 77 25,366
61112000 102 33,127
61113000 1 726WT/REG78/4
Page 12
Product Quantity
(Kg.)Value
(DKr).
61119000 2 1,005
61122000 1 423
61143000 10 3,136
61151900 182 42,405
61152000 4 172
61159200 1 974
61159900 7 559
61169300 3 1,137
61169900 12 261
61171000 7 1,991
61178000 2 1,504
62011100 11 6,185
62011300 83 28,457
62011900 49 20,698
62019100 30 6,972
62019300 353 35,126
62019900 10 2,339
62021100 2 2,577
62021300 3 2,033
62029100 22 14,6
62029200 21 13,382
62029300 4 2,784
62031100 74 51,607
62031200 358 216,912
62031900 44 27,415
62032200 52 8,194
62033100 729 67,838
62033200 20 16,926
62033300 740 381,702
62033900 27 18,589
62034100 136 39,36
62034200 612 142,641
62034300 499 161,964
62034900 28 14,933
62043100 6 4,396
62043300 6 5,927
62043900 1 2,165
62044200 2 1,149
62044300 2 1,569
62045100 4 2,679
62045300 1 890
62045900 9 5,374
62046200 71 17,072
620463001 30 13,506
62046900 24 11,379
62052000 627 299,784
62053000 43 20,287
62059000 39 14,877
62062000 3 2,555
62063000 47 21,426
62064000 54 32,777
62069000 20 5,449WT/REG78/4
Page 13
Product Quantity
(Kg.)Value
(DKr).
62089100 9 4,218
62089900 3 1,55
62093000 4 3,424
62104000 24 4,766
62113200 318 225,352
62113300 20 7,463
62113900 0 0
62114200 2 1,06
62143000 2 941
62160000 5 1,733
62171000 20 463
63012000 75 1,228
63022100 37 3,47
63023100 778 53,46
63024000 13 3,416
63026000 35 3,064
63029100 6 439
63031100 72 7,066
64021900 150 11,06
64022000 13 3,245
64029100 18 3,479
64032000 20 5,286
64035900 164 33,405
64039900 791 156,431
64041900 196 10,336
64051000 67 9,771
65070000 1 964
69101000 1,654 46,347
69111000 5,619 153,41
69120000 1,489 73,973
69131000 76 3,372
69139000 459 22,163
69149000 50 1,396
70060000 17 274
70099200 365 8,513
70109390 7 1,032
70119000 8 1,164
70131000 280 9,293
70132100 15 1,472
70132900 197 5,058
70133100 372 38,357
70133200 64 4,084
70133900 252 6,806
70139900 265 17,222
70181000 1 7,316
73102900 134 14,046
73151190 13,58 106,935
73181500 34 402
73239200 68 4,486
73239300 13 444
73239400 551 20,688
73239900 61 1,716WT/REG78/4
Page 14
Product Quantity
(Kg.)Value
(DKr).
73241000 6 370
73249000 19 650
73251000 36 3,57
73259900 38 1,165
73262000 318 11,851
73269000 15,591 423,082
76042900 81 2,367
76061200 2,199 58,156
76129090 6 313
76151900 1 74
76169900 191 10,146
79070000 15 355
82011000 152 4,595
82013000 16 587
82032000 1 38
82033000 6 334
82041100 2 115
82042000 4 209
82051000 1 39
82052000 4 725
82053000 5 249
82055100 5 313
82055900 167 5,392
82057000 118 6,7
82075000 2 466
82079000 2 271
82100000 21 685
82119100 2 125
82130000 2 318
82159900 19 1,064
83024900 106 3,107
83025000 35 659
84139100 0 38
84148000 27 859
84182100 186 7,223
84185000 940 26,577
84231000 16 700
84254200 102 2,09
84279000 274 16,405
84333000 960 51,802
84349000 328 26,207
84663000 94 10,249
84669300 18 3,901
84679900 120 24,898
84822000 8 2,209
84859000 0 260
85011000 816 30,354
85030000 30 7,307
85041000 0 223
85042100 150 14,616
85061000 1,375 66,193
85064000 25 138WT/REG78/4
Page 15
Product Quantity
(Kg.)Value
(DKr).
85068000 90 2,605
85088000 3 495
85091000 934 81,183
85094000 4 392
85115000 5 914
85131000 24 2,964
85161000 78 9,271
85167900 10 1,269
85252000 5 339
85281200 75 4,432
85291000 138 6,819
85299000 110 2,557
85331000 45 264
85366900 2 85
85371000 1 2,981
85392100 70 4,489
85392200 1,205 95,864
85392900 419 15,631
85393100 117 23,413
85441100 37 1,099
87087000 50 653
87089900 1 312
87150000 1,875 79,503
87169000 2 187
90058000 0 1,146
90178000 1 123
90182000 1 1,113
91059900 9 328
91112000 2 976
94014000 1,127 25,322
94016100 27,097 684,138
94016900 1,609 45,868
94017900 5 463
94018000 36 777
94019000 246 4,648
94032000 1,043 15,224
94033000 77 3,538
94035000 4,071 47,247
94036000 6,994 112,379
94037000 13 329
94039000 15 869
94042100 399 14,02
94042900 286 9,802
94049000 85 38,986
94051000 510 8,332
94052000 275 7,505
94054090 52 1,953
94055000 579 39,48
94059100 0,1 5,888
94059200 36 2,669
95010000 16 1,258
95034900 198 10,333WT/REG78/4
Page 16
Product Quantity
(Kg.)Value
(DKr).
95035000 47 2,528
95037000 79 5,045
95039000 219 7,443
95051000 230 11,311
95059000 3 405
95069900 37 1,013
96031000 2 200
96034000 1 32
96100000 12 451
96131000 3 156
96170000 5 390
99060100 1 180
99070000 0 589
99110000 821 260,341
99120000 285 49,892
99130000 15 894
99150000 4 324
99160100 91 4,478
99160200 1 240
99160400 0 24
99180000 1 852
99200100 53 4,433
992004001 0 24
Total 2,529,215 10,002,060
Exports from the Faroe Islands into Poland, 2000
Product Quantity
(Kg.)Value
(DKr).
3032900 13,528 29,071
3035000 283,832 977,575
3042042 1,960,893 9,631,968
Total 2,258,253 10,638,614WT/REG78/4
Page 17
PROTOCOLS AND ANNEXES TO THE AGREEMENT1
Protocol 1
concerning the special provisions applicable to imports of certain agricultural products
Article 1
Poland shall grant to products originating in the Faroe Islands the following tariff quotas
CN code Description Rate of
dutyTariff
quota
in
tonnes
0204 Meat of sheep or goats, fresh, chilled or frozen 0
0206 80 99 Edible offal of sheep and goats, fresh or chilled 0
0206 90 99 Edible offal of sheep and goats, frozen 0
0210 90 11 Meat of sheep or goats, salted, in brine, dried or smoked, 0
with bone in
0210 90 19 Meat of sheep or goats, salted, in brine, dried or smoked, 0
boneless
0210 90 60 Edible meat offal of sheep or goats, salted, in brine, dried 0
or smoked
ex 1601 Sausages, and similar products, of meat, meat offal or
blood, food preparations based on these products:
- Of sheep and goats 0
ex 1602 Other prepared or preserved meat, meat offal or blood:
- Of sheep and goats 0
ex 2309 90 10 Fish feed 0 5000
ex 2309 90 31
ex 2309 90 41
2309 90 95 1 Granulated fish feed for trouts 0
2309 90 97 1 0
Article 2
The Faroe Islands shall grant freedom from customs duties and other charges of equivalent effect to
goods originating in Poland with the following exceptions:
CN code Description
0204 Meat of sheep or goats, fresh, chilled or frozen
0206 80 99 Edible offal of sheep and goats, fresh or chilled
0206 90 99 Edible offal of sheep and goats, frozen
                                                     
1 In English onlyWT/REG78/4
Page 18
CN code Description
0210 90 11 Meat of sheep or goats, salted, in brine, dried or smoked, with bone in
0210 90 60 Edible meat offal of sheep or goats, salted, in brine, dried or smoked
ex 0210 90 90 Edible flours and meals of meat or meat offal, of sheep, and goats
0401 Milk and cream, not concentrated nor containing added sugar or other
sweetening matter
0402 Milk and cream, concentrated or containing added sugar or other
sweetening matter
0403 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented
or acidified milk and cream, whether or not concentrated or contains
added sugar or other sweetening matter or flavoured or containing added
fruit, nuts or cacao
ex 1601 Sausages and similar products, of meat, meat offal or blood, food
preparations based on these products:
- Of sheep and goats
ex 1602 Other prepared or preserved meat, meat offal or blood:
- Of sheep and goatsWT/REG78/4
Page 19
Protocol 2
concerning  the special provisions applicable
to imports of certain processed agricultural products
Article 1
Poland shall apply customs duties on imports of products originating in the Faroe Islands as
indicated in the table annexed to this Protocol.
Article 2
The Faroe Islands shall abolish customs duties and other charges of equivalent effect on
imports of processed agricultural products originating in Poland with the exceptions mentioned in
Protocol 1, Article 2.WT/REG78/4
Page 20
TABLE
Duties applicable to goods originating in Faroe Islands
on import into Poland
PCN code Description Rate of duty
from 1999
12 3
0403 Buttermilk, curdled milk and cream, yogurt, kephir and
other fermented or acidified milk and cream, whether or
not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added fruit,nuts or cocoa:
0403 10 -Yogurt:
--Flavoured or containing added fruit, nuts or cocoa:
---In powder, granules or other solid forms, of a milkfatcontent, by weight:
0403 10 51 0 ----Not exceeding 1.5% 26
0403 10 53 0 ----Exceeding 1,5% but not exceeding 27% 26
0403 10 59 0 ----Exceeding 27% 26
---Other, of a milkfat content, by weight:
0403 10 91 0 ----Not exceeding 3% 20
0403 10 93 0 ----Exceeding 3% but not exceeding 6% 20
0403 10 99 0 ----Exceeding 6% 20
0403 90 -Other:
--Flavoured or containing added fruit, nuts or cocoa:
---In powder, granules or other solid forms, of a milkfat
content by weight:
0403 90 71 0 ----Not exceeding 1,5% 26
0403 90 73 0 ----Exceeding 1,5% but not exceeding 27% 26
0403 90 79 0 ----Exceeding 27% 24
---Other, of a milkfat content, by weight:
0403 90 91 0 ----Not exceeding 3% 24
0403 90 93 0 ----Exceeding 3% but not exceeding 6% 24
0403 90 99 0 ----Exceeding 6% 24
0710 Vegetables (uncooked or cooked by steaming or boiling in
water), frozen:
0710 40 00 0 -Sweet corn 6
0711 Vegetables provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), but unsuitable in that state for
immediate consumption:
0711 90 -Other vegetables; mixtures of vegetables:
--Vegetables:
0711 90 30 0 ---Sweet corn 4
1212 Locust beans, seaweeds and other algae, sugar beet and
sugar cane, fresh, chilled, frozen or dried, whether or not
ground; fruit stones and kernels and other vegetableproducts (including unroasted chicory roots of the variety
Cichorium intybus sativum)  of a kind used primarily for
human consumption, not elsewhere specified or included:
1212 20 00 0 -Seaweeds and other algae 3,8
1302 Vegetable saps and extracts; pectic substances, pectinatesWT/REG78/4
Page 21
PCN code Description Rate of duty
from 1999
and pectates; agar-agar and other mucilages and
thickeners, whether or not modified, derived fromvegetable products:
-Mucilages and thickeners. whether or not modified, derivedfrom vegetable products:
1302 31 00 0 --Agar-agar 0
1515 Other fixed vegetable fats and oils (including jojoba oil)
and their fractions, whether or not refined, but not
chemically modified:
1515 60 -Jojoba oil and its fractions:
1515 60 10 0 --Row oil 5
1518 00 Animal or vegetable fats and oils and their fractions,
boiled, oxidized, dehydrated, sulphurized, blown,
polvmerized by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of beading
No 1516; inedible mixtures or preparations of animal orvegetable fats or oils or of fractions of different fats or oils
of this chapter, not elsewhere specified or included:
1518 00 10 0 -Linoxyn 3,8
-Other:
1518 00 91 0 --Animal or vegetable fats and oils and their fractions, boiled,
oxidized, dehydrated, sulphurized, blown, polymerized by
heat in vacuum or in inert gas or otherwise chemically
modified., excluding those of heading No 15163,8
--Other
1518 00 95 0 ---Inedible mixtures or preparations; of animal or of animal
and vegetable fats and oils and their fractions3,8
---Other 3,8
1702 Other sugars, including chemically pure lactose, maltose,
glucose and fructose, in solid form; sugar syrups not
containing added flavouring or  colouring matter; artificial
honey, whether or not mixed with natural honey; caramel:
1702 50 00 0 -Chemically pure fructose 10
min
0,04ECU/Kg
1702 90 -Other, including invert sugar:
1702 90 10 0 --Chemically pure maltose 10
min
0,04ECU/Kg
1704 Sugar confectionery (including white chocolate), not
containing cocoa:
1704 10 -Chewing gum, whether or not sugar-coated:
--Containing less than 60% by weight of sucrose (including
invert sugar expressed as sucrose):
1704 10 11 0 ---Gum in strips 6
1704 10 19 0 ---Other 8
--Containing 60% or more by weight of sucrose (including
invert sugar expressed as sucrose):
1704 10 91 0 ---Gum in strips 4
1704 10 99 0 ---Other 8WT/REG78/4
Page 22
PCN code Description Rate of duty
from 1999
1704 90 -Other:
1704 90 30 0 --White chocolate 13
--Other:
1704 90 55 0 ---Throat pastilles and cough drops 6
---Other
1704 90 71 0 ----Boiled sweets whether or not filled 25*
1704 90 75 0 ----Toffees, caramels and similar sweets 25*
----Other
1704 90 990 -----Other
ex1704 90 99 0 Containing less than 70% by weight of sucrose (including
invert sugar expressed as sucrose)25*
1803 Cocoa paste, whether or not defatted:
1803 10000 -Not defatted 6
180320000 -Wholly or partly defatted 6
180400000 Cocoa butter, fat and oil 6
180500000 Cocoa powder, not containing added sugar or other
sweetening matter16
1806 Chocolate and other food preparations containing cocoa:
1806 10 -Cocoa powder, containing added sugar or other sweetening
matter:
1806 10 150 --Containing no sucrose or containing less than 5% by weight
of sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose15
1806 10200 --Containing 5% or more but less than 65% by weight of
sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose15
180620 -Other preparations; in block, slabs or bars weighing more
than 2 kg or in liquid, paste, powder, granular or other bulk
form in containers or immediate packing of a content
exceeding 2 kg:
180620 100 --Containing 31% or more by weight of cocoa butter or
containing a combined weight of 31% or more of cocoa butter
and milk fat20
180620300 -- Containing a combined -weight of 251/o or more, but less
than 3 1% of cocoa butter and milk fat20
--Other:
18062050 ---Containing 18% or more by weight of cocoa butter 20
180620700 ---Chocolate milk crumb 20
180620800 ---Chocolate flavour coating 20
180620950 ---Other 22*
-Other, in block, slabs or bars: 37*
180631000 --Filled
180632 --Not filled:
180632 100 ---With added cereal, fruit or nuts 37*
180632900 ---Other 37*
180690 -Other:
--Chocolate and chocolate products:
---Chocolates, whether or not filled:
180690 110 ----Containing alcohol 37*
180690 190 ----Other 37*WT/REG78/4
Page 23
PCN code Description Rate of duty
from 1999
---Other:
1906 90 31 0 ----Filled 37*
1806 90 39 0 ----Not filled 37*
---Other:
1704 90 71 0 ----Boiled sweets whether or not filled 25*
1704 90 75 0 ----Toffees, caramels and similar sweets 25*
----Other
1704 90 99 0 -----Other
ex1704 90 99 0 Containing less than 70% by weight of sucrose (including
invert sugar expressed as sucrose)
1803 Cocoa paste, whether or not defatted:
1803 10 00 0 -Not defatted 6
1803 20 00 0 -Wholly or partly defatted 6
1804 00 00 0 Cocoa butter, fat and oil 6
1805 00 00 0 Cocoa powder, not containing added sugar or other
sweetening matter16
1806 Chocolate and other food preparations containing cocoa:
1806 10 -Cocoa powder, containing added sugar or other sweetening
matter:
1806 10 150 --Containing no sucrose or containing less than 5% by weight
of sucrose (including invert sugar expressed as sucrose) orisoglucose expressed as sucrose15
1806 10200 --Containing 5% or more but less than 65% by weight of
sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose15
180620 -Other preparations; in block, slabs or bars weighing more
than 2 kg or in liquid, paste, powder, granular or other bulk
form in containers or immediate packing of a content
exceeding 2 kg:
180620 100 --Containing 31% or more by weight of cocoa butter or
containing a combined weight of 31% or more of cocoa butterand milk fat20
180620300 --Containing a combined weight of 25% or more, but less than
31% of cocoa butter and milk fat20
--Other
18062050 ---Containing 18% or more by weight of cocoa butter 20
180620700 ---Chocolate milk crumb 20
180620800 ---Chocolate flavour coating 20
1806 20 95 0 ---Other 22*
-Other, in block, slabs or bars:
1806 31 00 0 --Filled 37*
1806 32 --Not filled:
180632 100 ---With added cereal, fruit or nuts 37*
180632900 ---Other 37*
1806 90 -Other:
--Chocolate and chocolate products:
---Chocolates, whether or not filled:
1806 90 11 0 ----Containing alcohol 37*
1806 90 19 0 ----Other 37*
---OtherWT/REG78/4
Page 24
PCN code Description Rate of duty
from 1999
1806 90 31 0 ----Filled 37*
1806 90 39 0 ----Not filled 37*
180690500 --Sugar confectionery and substitutes therefor made from
sugar substitution products, containing cocoa37*
180690600 --Spreads containing cocoa 37*
180690700 --Preparations containing cocoa for making beverages 37*
180690900 -- Other 37*
1902 Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such asspaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared:
-Uncooked pasta, not stuffed or otherwise prepared:
190211000 --Containing eggs 31
1902 19 --Other
1902 19 10 0 ---Containing no common what flour or meal 19
1902 19 90 0 ---Other 19
1902 20 -Stuffed pasta, whether or not otherwise prepared:
--Other:
1902 20 91 9 ---Cooked 12
1902 20 99 0 ---Other 14
1902 30 -Other pasta:
1902 30 10 0 --Dried 20
1902 30 90 0 --Other 12
1902 40 -Couscous:
1902 40 10 0 --Unprepared 14
1902 40 90 0 --Other 11
190300000 Tapioca and substitutes therefor prepared from starch, in
the form  of flakes, grains, pearls, siftings or similar forms9
1905 Bread, pastry, cakes, biscuits and other bakers' wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical use,sealing wafers, rice paper and similar products:
1905 10000 -Crispbread 28
190520 -Gingerbread and the like:
190520100 --Containing by weight of sucrose less than 30% (including
invert sugar expressed as sucrose)28*
190520300 --Containing by weight of sucr ose 30% or more but less than
50% (including invert sugar expressed as sucrose)28*
190520900 --Containing by weight of su crose 50% or more (including
invert sugar expressed as sucrose)28*
190530 -Sweet biscuits; waffles and wafers:
chocolate or other preparations containing cocoa:
1905 30 11 0 ---In immediate packings of a net content not exceeding 85g 33*
1905 30 19 0 ---Other 33*
--Other:
---Sweet biscuits:
1905 30 30 0 ----Containing 8% or more by weight of milk fats 33*
----Other:
1905 30 51 0 -----Sandwich biscuits 33*
1905 30 59 0 -----Other 33*
---Waffles and wafers:WT/REG78/4
Page 25
PCN code Description Rate of duty
from 1999
1905 30 91 0 ----Salted, whether or not filled 28*
1905 30 99 0 ----Other 33*
1905 40 -Rusks, toasted bread and similar toasted products:
1905 40 10 0 --Rusks 28*
1905 40 90 0 --Other 28*
1905 90 -Other:
1905 90 10 0 --Matzos 20
1905 90 20 0 --Communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers. rice paper and similarproducts20
--Other:
1905 90 30 0 ---Bread, not containing added honey, eggs. cheese or fruit
and containing by weight in the dry matter state not more
than 5% of sugar and not more than 5% of fat20
1905 90 40 0 ---Waffles and wafers with a water content exceeding 10% by
weight28*
1905 90 45 0 ---Biscuits 20*
1905 90 55 0 ---Extruded or expanded products savoury or salted 20
---Other:
1905 90 60 0 ----With added sweetening matter 33*
1905 90 90 0 ----Other 28
2001 Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:
2001 90 -Other:
2001 90300 --Sweet corn (Zea mays var. saccharata) 8
2001 90400 --Yams, sweet potatoes and similar edible parts of plants
containing 5% or more by weight of starch4
2001 90 60 0 Palm hearts 7,5
2004 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of
heading No 2006:
200490 -Other vegetables and mixtures of vegetables:
200490 100 --Sweet corn (Zea mays var. saccharata 9
2005 Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
beading No 2006:
200580000 -Sweet corn (Zea mays var. saccharata) 6,3
2008 Fruits, nuts and other edible parts of plants, Otherwise
prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included:
-Nuts, ground-nuts and other seeds, whether or not mixed
together:
2008 11 --Ground nuts:
2008 11 10 0 ---Peanut butter 15
-Other, including mixtures other than those of subheading No
2008 19:
2008 91 00 0 --Palm hearts
2008 99 --Other: 5
---Not containing added spirit:
----Not containing added sugar:WT/REG78/4
Page 26
PCN code Description Rate of duty
from 1999
200899850 -----Maize (corn), other than sweet corn ( Zea mays var.
saccharata )18
2008 99 91 0 -----Yams, sweet potatoes and similar edible parts of plants,
containing 5% or more by weight of starch4
2101 Extracts, essences and concentrates, of coffee, tea or maté
and preparations with a basis of these products or with a
basis of coffee, tea or maté; roasted chicory and other
roasted coffee substitutes, and extracts, essences and
concentrates thereof:
-Extracts, essences and concentrates, of coffee, and
preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee:
2101 11 --Extracts, essences and concentrates :
2101 11 110 ---With a. coffee-based dry matter content of 95% or more by
weight7
2101 11 190 ---Other 7
2101 12 --Preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee
2101 12 92 0 ---Preparations with a basis of these extracts, essences or
concentrates of coffee
2101 12 98 0 ---Other 12
2101 20 -Extracts, essences and concentrates, of tea or maté, and
preparations with a basis of these extracts, essences or
concentrates, or with a basis of tea or maté:
210120200 --Extracts, essences or concentrates 19
--Preparations:
210120920 ---With a basis of extracts, essences or concentrates of tea or
maté12
2101 20 98 0 ---Other 12
2101 30 -Roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof:--Roasted chicory and other roasted coffee substitutes:
2101 30 11 0 ---Roasted chicory 0
2101 30 190 ---Other 0
--Extracts. essences and concentrates of roasted chicory andother roasted coffee substitutes:
2101 30910 ---Of roasted chicory 0
2101 30 99 0 ---Other 4
2102 Yeasts (active or inactive); other single-cell
micro-organisms, dead (but not including vaccines of
beading No 3002); prepared baking powders:
2102 10 -Active yeasts:
2102 10 10 0 --Culture yeast 25
--Bakers' yeast:
2102 10 31 0 ---Dried 32
2102 10 39 0 ---Other 32
2102 10 90 0 --Other 28
2102 20 -Inactive yeasts; other single-cell micro-organisms, dead:
-- Inactive yeasts:
2102 20 11 0 ---In tablet, cube or similar form, or in immediate packings of 16WT/REG78/4
Page 27
PCN code Description Rate of duty
from 1999
a net content not exceeding 1 kg
2102 20 19 0 ---Other 18
2102 20 90 0 --Other 18
2102 30 00 0 -Prepared baking powders 25
2103 Sauces and preparations therefor; mixed condiments and
mixed seasonings; mustard flour and meal and preparedmustard:
2103 10000 -Soya sauce 11
2103 90 -Other:
210390 100 --Mango chutney, liquid 7,5
2106 Food preparations not elsewhere specified or included:
2106 90 -Other:
210690 100 --Cheese fondues 10
220300 Beer made from malt:
-In containers holding 10 litres or less:
220300010 --In bottles 6
min 0,05
ECU/l
220300090 --Other 6
min 0,05
ECU/l
220300 100 -In containers holding more than 10 litres 7
min 0,05
ECU/l
2205 Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances:
2205 10 -In containers holding 2 litres or less:
2205 10 10 0 --Of an actual alcoholic strength. by volume of 18% vol or
less17
min 9 ECU/hl
2905 Acylic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives:
-Other polyhydric alcohols:
2905 43 00 0 --Mannitol 5
2905 44 --D-glucitol (sorbitol):
---In aqueous solution:
2905 44 11 0 ----Containing 2% or less by weight of D-mannitol calculated
on the D-glucitol content5
2905 44 19 0 ----Other 5
---Other:
2905 44 91 0 ----Containing 2% or less by weight of D-mannitol calculated
on D-glucitol content5
2905 44 99 0 ----Other 5
3302 Mixtures of odoriferous substances and mixtures
(including alcoholic solutions) with a basis of one or more
of these substances, of a kind used raw materials in
industry; other preparations based on odoriferous
substances, of a kind used for the manufacture of
beverages:
3302 10 -Of a kind used in the food or drink industries:
--Of a kind used in the drink industries:WT/REG78/4
Page 28
PCN code Description Rate of duty
from 1999
---Preparations; containing all flavouring agents
characterizing a beverage:
----Other:
3302 10 21 0 -----Containing no milkfats, sucrose, isoglucose, glucose or
starch or containing less than 1,5% milkfat, 5% sucrose or
isoglucose, 5% glucose or starch0
3302 10 29 0 -----Other 0
3809 Finishing agents, dye carriers to accelerate the dyeing or
fixing of dyestuffs and other products and preparations(for example, dressings and mordants), of a kind used in
the textile, paper, leather or like industries, not elsewhere
specified or included.
3809 10 -With a basis of amylaceous substances:
3809 10 100 --Containing by weight of  such substances less than 55% 6
3809 10300 --Containing by weight of su ch substances 53% or more but
less than 70%6
3809 10 50 0 --Containing by weight of such substances 70% or more but
less than 83%6
3809 10 90 0 --Containing by weight of  such substances 83% or more 6
3823 Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols:
-industrial monocarboxylic fatty acids; acid oils from refining
3823 11 00 0 --Stearic acid 0
3823 12 00 0 --Oleic acid 0
3823 13 00 0 --Tall oil fatty acids 0
3823 19 --Other:
3823 19 10 0 ---Distilled fatty acids 0
3823 19 30 0 ---Fatty acid distillate 0
3823 19 90 0 ---Other 0
3823 70 00 0 -Industrial fatty alcohols 0
3824 Prepared binders for foundry moulds or cores; chemical
products and preparations of the chemical or allied
industries (including those consisting of mixtures of
natural products), not elsewhere specified or included;
residual products of the chemical or allied industries, not
elsewhere specified or included:
382460 -Sorbitol, other than that of subheading 2905 44:
--In aqueous solution:
382460 110 ---Containing 2% or less by weight of D-mannitol, calculated
on the D-glucitol content4
382460 190 ---Other 4
--Other:
382460 910 ---Containing 2% or less by weight of D-mannitol calculated
on the D-glucitol content4
3824 60 99 0 ---Other 4
*In addition a specific duty will also apply at the fixed rate of 0,0017 ECU for each 1 decagramme or
1% of sugar in 1 Kg product.WT/REG78/4
Page 29
Protocol 3
Article 1
1. Fish and other marine products, as specified below, are covered by the provisions of the
Agreement.
2. Upon the date of entry into force of the Agreement all customs duties on imports and charges
having equivalent effect shall be abolished in the Faroe Islands for these products originating in
Poland.
3. Poland shall decrease its basic customs duties by 10 percentage points upon the entry into
force of the Agreement. The remaining duties, shall be abolished in III equal annual steps starting on
1 January 2000.
HS Heading No Description of products
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates
15.04 Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified
15.16 Animal or vegetable fats and oils and their fractions, partly or
wholly hydrogenated, inter-esterified, re- esterified orelaidinized, whether or not refined, but not further prepared:
ex 1516.10 - Animal fats and oils and their fractions:
-- Obtained entirely from. fish.
1603 Extracts and juices of meat, fish  or crustaceans, molluscs or other
aquatic invertebrates:
ex 1603.00 - Extracts and juices of fish or crustaceans, molluscs or other
aquatic invertebrates
1604 Prepared or preserved fish; cav iar and caviar substitutes prepared
from fish eggs
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared
or preserved
23.01 Flours, meals and pellets, of meat or meat offal, of fish or of
crustaceans, molluscs or other aquatic invertebrates, unfit for
human consumption: greaves:
ex 2301.10 - Flours, meals and pellets of meat or meat offal; greaves:
-- Whale meat
ex 2301.20 Flours, meals and pellets of fish or of crustaceans, molluscs or
other aquatic invertebrates
23.09 Preparations of a kind used for animal feeding:
ex 2309.90 - Other:
-- Fish solubles
4. Poland may maintain customs duties on imports of the following products originating in
Faroe Islands:
- 03021200 - Pacific salmon, Atlantic salmon, and Danube salmon (fish, fresh or
chilled, excluding fish fillets and other fish meat of heading No 0304,WT/REG78/4
Page 30
- O3O240 - Baltic herring (fish, fresh or chilled, excluding fish fillets and other fish
meat of heading No 0304,
- 03031000 - Pacific salmon, excluding livers and roes (fish frozen, excluding fish
fillets and other fish meat of heading No 0304),
- O3O41013 - Pacific salmon, Atlantic salmon, and Danube salmon (fish fillets and
other fish meat (whether or not minced), fresh, chilled),
- O3O42013  - Pacific salmon, Atlantic salmon, and Danube salmon (fish fillets and
other fish meat (whether or not minced), frozen),
- 03053030 - Pacific salmon, Atlantic salmon, and Danube salmon (fish fillets dried
salted or in brine but not smoked),
- 03054100 - Pacific salmon, Atlantic salmon, and Danube salmon (smoked fish,
including fillets),
- 16041100 - Salmon (prepared or preserved fish),- 160420 - Other prepared or preserved fish,Customs duties for the above listed goods shall be abolished in accordance with the following
timetable:
- on January 1, 2000 - 30 % reduction,
- on January 1, 2003 - the entire reduction of customs duties.WT/REG78/4
Page 31
ANNEX I
to the Agreement on Agriculture within the framework of WTO
(referred to in Articles 2 and 6)
Products falling within Chapters 25 - 97 of the Harmonized Commodity Description and Coding
System (HS), which are referred to in Articles 2 and 6 of the Agreement.
HS Code- 2905.43 mannitol
HS Code- 2905.44 sorbitolHS Heading- 3301 essential oils
HS Headings- 3501 to 3505 albuminoidal s ubstances, modified starches, glues
HS Code- 3809.10 finishing agents
HS Code- 3823.60 sorbitol n.e.p.
HS Headings- 4101 to 4103 hides and skinsHS Heading- 4301 raw furskins
HS Headings- 5001 to 5003 raw silk and silk waste
HS Headings- 5101 to 5103 wool and animal hail
HS Headings- 5201 to 5203 raw cotton, waste and cotton carded or combed
HS Heading- 5301 raw flaxHS Heading- 5302 raw hempWT/REG78/4
Page 32
ANNEX II
(referred to in Article 3)
1. Customs duties on imports applicable in Poland to products originating in the Faroe Islands
listed below shall be progressively eliminated according to the following schedules:
A. - on the entrance into force of the Agreement th ey will be reduced to three-sevenths of the
basic duty as applied erga omnes on 29 February 1992,
- on 1 January 2000 they will be reduced to two-sevenths,
- on 1 January 2001 they will be reduced to one -sevenths,
- on 1 January 2002 they will be reduced to 0:
PCN codes:8703.21.10 8704.10.11 8704.31.31 8706.00.11
8703.21.90 8704.10.19 8704.31.39 8706.00.198703.22.19 8704.10.90 8704.31.91 8706.00.91
8703.22.90 8704.21.10 8704.31.99 8706.00.99
8703.23.19 8704.21.31 8704.32.10
8703.23.90 8704.21.39 8704.32.91
8703.24.10 8704.21.91 8704.32.99 8707.10.908703.24.90 8704.21.99 8704.90.00 8707.90.90
8703.31.10 8704.22.10
8703.31.90 8704.22.91
8703.32.19 8704.22.99
8703.32.90 8704.23.108703.33.19 8704.23.91
8703.33.90 8704.23.99
8703.90.90 8704.31.10
B. Customs duties on gasoline - PCN codes:
2710.00.11 2710.00.36
2710.00.15 2710.00.37
2710.00.21 2710.00.39
2710.00.25 2710.00.41
2710.00.26 2710.00.45
2710.00.27 2710.00.512710.00.29 2710.00.55
2710.00.32 2710.00.59
2710.00.34
will be reduced to:- 5% ad valorem  on the entrance into force of the Agreement, - 3% on 1 January 2000,
- 0 on 1 January 2001.
Customs duties on gasoil - PCN codes:
2710.00.61 2710.00.66.1
2710.00.65 2710.00.66.9WT/REG78/4
Page 33
will be reduced to:
- 11% on the entrance into force of the Agreement,
 - 4% on 1 January 2000,
 - 0 on 1 January 2001.
C. Customs duties on steel products - PCN codes:
7202 11200 7202 19000 7202 21900 7202 30000 7202 41910
7202 11800 7202 21100 7202 29100 7202 41100 7202 41990
7206 10000 7206 90000
7207 11110 7207 12900 7207 19310 7207 20170 7207 20550
7207 11140 7207 19110 7207 19390 7207 20190 7207 205707207 11160 7207 19140 7207 19900 7207 20320 7207 20590
7207 11900 7207 19160 7207 20110 7207 20390 7207 20710
7207 12100 7207 19190 7207 20150 7207 20510 7207 20790
7207 20900
7208 10000 7208 37900 7208 40100 7208 51990 7208 539007208 25000 7208 38100 7208 51100 7208 52100 7208 54100
7208 26000 7208 38900 7208 51300 7208 52910 7208 54900
7208 27000 7208 39100 7208 51500 7208 52990 7208 90100
7208 37100 7208 39900 7208 51910 7208 53100 7208 90900
7209 16100 7209 17900 7209 26100 7209 27900 7209 901007209 16900 7209 18100 7209 26900 7209 28100 7209 90900
7209 17100 7209 18910 7209 27100 7209 28900
7210 11100 7210 12909 7210 41900 7210 70390 7210 90330
7210 11900 7210 30100 7210 49100 7210 70900 7210 90380
7210 12119 7210 30900 7210 49900 7210 90100 7210 909007210 12199 7210 41100 7210 70310 7210 90310
7211 11000 7211 19200 7211 23510 7211 29200 7211 90110
7211 14100 7211 19900 7211 23910 7211 29500 7211 90190
7211 14900 7211 23100 7211 23990 7211 29900 7211 90900
7212 10100 7212 20900 7212 40930 7212 50580 7212 601107212 10910 7212 30110 7212 40950 7212 50750 7212 60190
7212 10930 7212 30190 7212 40980 7212 50910 7212 60910
7212 10990 7212 30900 7212 50100 7212 50930 7212 60930
7212 20110 7212 40100 7212 50310 7212 50970 7212 60990
7212 20190 7212 40910 721250510 7212 50990
7213 10000 7213 91100 7213 91410 7213 91700 7213 99100
7313 20000 7213 91200 7213 91490 7213 91900 7213 999007214 10000 7214 91100 7214 99310 7214 99610 7214 99900
7214 20000 7214 91900 7214 99390 7214 99690
7214 30000 7214 99100 7214 99500 7214 99800
7215 10000 7215 50190 7215 50900 7215 90100 7215 90900
7215 50110 7215 503007216 10000 7216 31990 7216 33900 7216 61100 7216 91900
7216 21000 7216 32110 7216 40100 7216 61900 7216 99100
7216 22000 7216 32190 7216 40900 7216 69000 7216 99900
7216 31110 7216 32910 7216 50100 7216 91100
7216 31190 7216 32990 7216 50910 7216 913007216 31910 7216 33100 7216 50990 7216 91500
7217 10100 7217 10900 7217 20900 7217 30390 7217 90300WT/REG78/4
Page 34
7217 10310 7217 20100 7217 30110 7217 30500 7217 90500
7217 10390 7217 20300 7217 30190 7217 30900 7217 90900
7217 10500 7217 20500 7217 30310 7217 90100
7218 10000 7218 91190 7218 99110 7218 99200 7218 99990
7218 91110 7218 91900 7218 99190 7218 999107219 21100 7219 22100 7219 23000 7219 33100
7219 21900 7219 22900 7219 24000 7219 33900
7220 11000 7220 20310 7220 20590 7220 90110 7220 90390
7220 12000 7220 20390 7220 20910 7220 90190 7220 90900
7220 20100 7220 20510 7220 20990 7220 90310
7221 00100 7221 00900
7222 11110 7222 11990 7222 20210 7222 20890 7222 401007222 11190 7222 19100 7222 20290 7222 30100 7222 40300
7222 1l 210 7222 19900 7222 20310 7222 30510 7222 40910
7222 1l 290 7222 20110 7222 20390 7222 30910 7222 40930
7222 11910 7222 20190 7222 20810 7222 30980 7222 40990
7223 00110 7223 00190 7223 00910 7223 009907224 10000 7224 90050 7224 90150 7224 90310 7224 90910
7224 90010 7224 90080 7224 90190 7224 90390 7224 90990
7225 11000 7225 19100 7225 19900 7225 40200 7225 40500
7225 50000
7226 11100 7226 19300 7226 20800 7226 92100 7226998007226 11900 7226 19900 7226 91100 7226 92900
7226 19100 7226 20200 7226 91900 7226 99200
7227 10000 7227 20000 7227 90100 7227 90500 7227 90950
7228 10100 7228 20300 7228 30690 7228 50400 7228 60810
7228 10300 7228 20600 7228 30700 7228 50610 7228 608907228 10500 7228 30200 7228 30890 7228 50690 7228 80100
7228 10900 7228 30410 7228 40100 7228 50700 7228 80900
7228 20110 7228 30490 7228 40900 7228 50890
7228 20190 7228 30610 7228 50200 7228 60100
7229 10000 7229 20000 7229 90500 7229 90900
7301 10000 7301 20000
7302 10100 7302 10900 7302 30000 7302 40900 7302 903007302 10310 7302 20000 7302 40100 7302 90100 7302 90900
7302 10390
7303 00100 7303 00900
7304 10100 7304 31990 7304 39930 7304 51110 7304 59390
7304 10300 7304 39100 7304 39990 7304 51190 7304 595007304 10900 7304 39200 7304 41100 7304 51300 7304 59910
7304 21000 7304 39300 7304 41900 7304 51910 7304 59930
7304 291110 7304 39510 7304 49300 7304 51990 7304 59990
7304 29190 7304 39590 7304 49910 7304 59100 7304 90100
7304 31100 7304 39910 7304 49990 7304 59310 7304 909007304 31910
7305 11000 7305 19000 7305 20900 7305 39000
7305 12000 7305 20100 7305 31000 7305 90000
7306 10110 7306 30210 7306 30780 7306 50100 7306 60390
7306 10190 7306 30290 7306 30900 7306 50910 7306 609007306 10900 7306 30510 7306 40100 7306 50990 7306 90000
7306 20000 7306 30590 7306 40910 7306 60100
7306 30100 7306 30710 7306 40990 7306 60310
7307 11100 7307 21000 7307 29100 7307 92100 7307 93990WT/REG78/4
Page 35
7307 11900 7307 22100 7307 29300 7307 92900 7307 99100
7307 19100 7307 22900 7307 29900 7307 93110 7307 99300
7307 19900 7307 23100 7307 91000 7307 93190 7307 99900
7307 23900 7307 93910
7308 40100 7308 90590 7308 90990
will be reduced as follows:- 3% on 1 January  1999,
- 0 on 1 January 2000.WT/REG78/4
Page 36ANNEX III(a)
(referred to in Article 5)
EXPORT RESTRICTIONS
1 Quantitative restrictions on exports and measures having equivalent effect, applied by Poland.
Product Description (PCN Code*) Abbreviated Description
2709 00 10 0, 2709 00 90 0 Petroleum oils and oils obtained from bituminous minerals, crude.
2710 00 11 0, 2710 00 15 0, 2710 00 21 0, 2710 00 25 0, Petroleum oils and oils obtained from bituminous minerals, other than cr ude;
2710 00 26 0, 2710 00 27 0, 2710 00 29 0, 2710 00 32 0, preparations not el sewhere specified or included, containing by weight 7 0%
2710 00 34 0, 2710 00 36 0, 2710 00 39 0, 2710 00 41 0, or more of petroleum oils or of oils obtained from bituminous minerals, these
2710 00 45 0, 2710 00 51 0, 2710 00 55 0, 2710 00 59 0, oils being the basic constituents of the preparations,
2710 00 610, 2710 00 65 0, 2710 00 66 1, 2710 00 66 9,
2710 00 67 1, 2710 00 67 9, 2710 00 68 1, 2710 00 68 9,
2711 11 00 0, 27112100 0, 271129 00 0 Petroleum gases and other gaseous hydrocarbons
2903 14 00 0, 2903 19 10 0, 2903 30 33 0, 2903 41 00 0, Halogenated derivatives of hydrocarbons
2903 42 00 0, 2903 43 00 0, 2903 44 10 0, 2903 44 90 0,
2903 45 10 0, 2903 45 15 0, 2903 45 20 0, 2903 45 25 0,
2903-45 30 0, 2903 45 35 0, 2903 45 40 0, 2903 45 45 0,
2903 45 50 0, 2903 45 55 0, 2903 46 10 0, 2903 46 20 0,
2903 46 90 0, 2903 49 10 0, 2903 49 30 0, 2903 49 40 0,
290349800
3824 71 00 0, 3824 79 00 0, 3824 90 95 0 Prepared binders for fou ndry moulds or cores, other chemical products and
preparations, residual products of the chemical or allied, industries
4101 10 10 0, 4101 10 90 0 Raw hides and skins of bovine or equine animals (fresh, or salted, dried,
4101 21 00 0, 4101 22 00 0, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or
4101 29 00 0, 4101 30 10 0, further prepared), whether or not dehaired or split.
4101 30900
4101 40000
4102 10 10 0, 4102 10 90 0, Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or
4102 21 00 0, 4102 29 00 0 otherwise preserved, but not tanned, parchment-dressed or further prepared),WT/REG78/4
Page 37Product Description (PCN Code*) Abbreviated Description
whether or not with wool on or split, other than those excluded by note 1 (c)
to this chapter.
4103 10 10 0, 4103 10 90 0, Other raw hides and skins (fre sh, or salted, dried, limed, pickled or otherwise
4103 20 00 0, 4103 90 00 0 preserved, but not tanned, parchment-dressed or further prepared), whether or not
dehaired or split, other than those excluded by note 1 (b) or (c) to this chapter
4104 10 30 0, 4104 10 91 0, Leather of bovine or equine animals, without hair on, other then leather of
4104 10 95 0, 4104 10 99 0, heading No 4108 or 4109.
4104 21 00 0, 4104 22 10 0,
4104 22 90 0, 4104 29 00 0
4107 10 100 Leather of other animals, without hair on, other then leather of heading No
4 108 or 4109.
7204 10 00 0, 7204 21 10 0, Ferrous waste and scrap; remelting scrap ingots of iron or steel
7204 2190 0, 7204 29 00 0,7204 30 00 0, 7204 41 10 0,
7204 41 910, 7204 4199 0,
7204 49 10 0, 7204 49 30 0,
7204 49 910, 7204 49 99 0
740400 100740400910
ex. 7404 00 99 0
ex. 7404 00 99 0Copper waste and scrap.
750300 100 Nickel waste and scrap.
750300900
760200 110 Aluminium waste and scrap.
760200190
ex 7602 00 900
ex 7602 00 900
780200000 Lead waste and scrapWT/REG78/4
Page 38 Product Description (PCN Code*) Abbreviated Description
790200000 Zinc waste and scrap.
800200000 Tin waste and scrap.
3601 00000 Propellent powders(1)
3602 00000 Prepared explosives, other than propellent powders(1)
ex. 3603 00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric
detonators(1)
3604 10 00 0, 3604 90 00 0 Fireworks, signalling flares, rain  rockets, fog signals and other pyrotechnic articles(1)
ex. 9302 9305 Revolvers and pistols, other than those of heading No 9303 or 9304
Parts and accessories of articles of heading Nos 9301 to 9304
(1) other than those specified in the regulation of 19 J une 1997 of Minister of Economy amending the regulation on establishing the list of  goods and
technologies which are subject to special control of import and export.
* - The first six digits of Polish Combined Nomenclature (PCN) correspond to the RS '98.WT/REG78/4
Page 39ANNEX III(b)
(referred to in Article 5)
IMPORT PROHIBITIONS AND RESTRICTIONS
1. Quantitative restrictions on imports and measures having equivalent effect, applied by Poland.
Harmonized System No. (PCN Code *) Detailed Product Description
2701 11 10 0, 2701 11 90 0, Coal; briquettes, ovoids a nd similar solid fuels manufactured from coal.
2701 12 10 0, 2701 12 90 0,
2701 19000
270900 10 0, 2709 00 90 0 Petroleum oils and oils obtained from bituminous minerals, crude
2710 00 11 0, 271000 15 0, 271000 21 0, 2710 0025 0, Petroleum oils and oils  obtained from bituminous minerals, other than crude ;
2710 00 260, 271000270, 271000290, 27100032 0, preparations not elsewhere sp ecified or included, containing by weight 70% or
2710 00 34 0, 27100036 0, 271000370, 2710 0039 0, more of petroleum oils or of oils obtained from bituminous minerals, these oil s
2710 00 41 0, 27100045 0, 271000 51 0, 2710 00 55 0, being the basic constituents of the preparations
271000 59 0, 2710 00 61 0, 271000650, 27100066 1 ,
2710 00 66 9, 2710 00 67 1, 2710 00 67 9, 2710 00 68 1,
2710 00 68 9, 2710 00 71 0, 2710 00 72 0, 2710 00 74 0,
27 10 00 76 0, 2710 00 77 0, 2710 00 78 0
2711 11 00 0, 2711 2100 0 Petroleum gases and other gaseous hydrocarbons
3601 00000 Propellent powders(1)
360200000 Prepared explosives, other than propellent powders(1)
ex. 3603 00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric
detonators(1)
3604 10 00 0, 3604 90 00 0 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic
articles(1)WT/REG78/4
Page 40 Harmonized System No. (PCN Code *) Detailed Product Description
2903 14000,2903 19 10 0, 2903 30 33 0, 2903 41 00 0,
2903 42 00 0, 2903 43 00 0, 2903 44 10 0, 2903 44 90 02903 45 10 0, 2903 45 15 0, 2903 45 20 0, 2903 45 25 0,
2903 45 30 0, 2903 45 35 0, 2903 45 40 0, 2903 45 45 0,
2903 45 50 0, 2903 45 55 0, 2903 46 10 0, 2903 46 20 0,
2903 46 90 0, 2903 49 10 0, 2903 49 30 0, 2903 49 40 0,
290349800Halogenated derivatives of hydrocarbons
3824 71 00 0, 3824 79 00 0 Prepared binders for foundry moulds or cores, other chemical products and
382490950 preparations, residual products of the chemical or allied industries
ex. 8703 21 90 9, ex. 8703 22 90 9, ex. 8703 23 90 9,
ex. 8703 24 90 9, ex. 8703 31 90 9, ex. 8703 32 90 9,
ex. 8703 33 90 9Motor cars and other motor vehicles principally designed for the transport of persons
(other than those of heading No 8702), including station wagons and racing cars.
ex. 8706 00 19 6, ex. 8706 00 916 Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705.
ex. 8707 10 90 0
(ex. – 10 years old or older)Bodies (including cabs), for the motor vehicles of heading Nos 8701 to 8705.
8704 10 11 0, 8704 10 19 0, 8704 10 90 0, 8704 21 10 0,8704 21 3 9 0 8704 2199 2, 8704 21 99 9, 8704 22 10 0,
8704 22 99 0, 8704 23 10 0, 8704 23 99 0, 8704 31 10 0,
8704 31 39 0, 8704 3199 2, 8704 31 99 9, 8704 32 10 0,
8.704 32 99 0, 8704 90 00 0
(codes refer to vehicles 6 years old or older)Motor vehicles for the transport of goods.
870600116
(refers only to chassis for vehicles of heading No 8704 that are 6 years old or
older)Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705.
870790909
(refers only to bodies (including cabs) for vehicles of heading No 8704 that are
6 years old ar older)Bodies (including cabs) for the motor vehicles of heading Nos 8701 to 8705.
ex. 8407 33 10 0, ex. 8407 33 90 1, ex. 8407 33 90 9, Spark-ignition reci procating or rotary internal combustion piston engines.WT/REG78/4
Page 41Harmonized System No. (PCN Code *) Detailed Product Description
ex. 84'07 34 10 0, ex. 840734300
ex. 8703 21 10 0, ex. 8703 21 90 1, ex. 8703 21 90 9, Motor cars and other motor vehicles principally designed for the transport  of
ex. 8703 22 11 0, ex. 8703 22 19 0, ex. 8703 22 90 1, persons (other than those of heading No 8702), including station wagons an d
ex. 8703 22 90 9, ex. 8703 23 11 0, ex. 8703 23 19 0, racing cars.
ex. 8703 23 90 1, ex. 8703 23 90 9, ex. 8703 24 10 0,
ex. 8703 24 90 1, ex. 870324909
ex. 8706 00 11 1, ex. 8706 00 11 5, ex. 8706 00 11 6, Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to  8705.
ex. 8706 00 19 1, ex. 8706 00 19 5, ex. 8706 00 19 6,
ex. 8706 00 91 1, ex. 8706 00 91 5, ex. 8706 00 916,
ex. 8706 00 99 1, ex. 8706 00 99 5, ex. 8706 00 99 6
(ex – vehicles with two cycle engines)
8407 33 10 0, 8407 34 10 0, 8407 90 50 0 Spark-ignition reciprocating or rotary internal combustion piston engines(2)
840820 100 Compression-ignition internal combustion piston engines (diesel or semi-diesel
engines)
87060091 1 Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705(2)
ex. 9302 - 9305 Revolvers and pistols, other than those of heading No 9303 or 9304
Parts and accessories of articles of heading Nos 9301 to 9304
(1) other than those specified in the regulation of 19 J une 1997 of Minister of Economy amending the regulation on establishing the list of goods and technologies
which are subject to special control of import and export.
(2) Applies only to goods for the purpose of industr ial assembling of motor vehicles of heading 8703
* - The first six digits of Polish Combined Nomenclature (PCN) correspond to the HS'98
__________