WT/COMTD/RTA10/1/Rev.1  
28 November 2019  
(19-8177) Page: 1/38 
Committee on Trade and Development  
Dedicated Session on Regional Trade Agreements  
  
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT  BETWEEN SOUTHERN CO MMON MARKET (MERCOSU R) AND EGYPT  
(GOODS ) 
Report by the Secretariat  
Revision  
This report, prepared for the consideration of the  Free Trade Agreement between 
Southern Common Market (MERCOSUR) and Egypt , has been drawn up by the WTO 
Secretariat on its own responsibility and in full consultation with the Parties. The factual 
presentation reproduces as closely as possible the terminol ogy used in the Agreement 
and in the comments provided and does not imply official endorsement or acceptance 
by the Secretariat of such terminology. The report has been drawn up in accordance 
with the rules and procedures contained in the Decision for a Tr ansparency Mechanism 
for Regional Trade Agreements (WT/L/671) and thus does not imply any value 
judgement by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to Alberto Osnago 
(tel: +41 22 739 6969). Any statistical questions arising from this report may be 
addressed to Rowena Cabos (tel: +41 22 739 5185).  
 
 
  WT/COMTD/RTA10/1/Rev.1  
 
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  TABLE OF CONTENTS  
 
 
1   TRADE ENVIRONMEN T ................................ ................................ ................................ . 4 
2   CHARACTERISTIC E LEMENTS OF THE AGREE MENT  ................................ ......................  6 
2.1   Background information  ................................ ................................ ...............................  6 
3   PROVISIONS ON TRADE IN  GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  8 
3.1.1    General provisions  ................................ ................................ ................................ .... 8 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  8 
3.1.3    Liberalization schedule  ................................ ................................ ..............................  8 
3.1.3.1    MERCOSUR  ................................ ................................ ................................ ...........  8 
3.1.3.2    Egypt  ................................ ................................ ................................ .................. 13 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....18 
3.2   Rules of origin  ................................ ................................ ................................ ............ 18 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 19 
3.4   Regulatory provisions of the agreement  ................................ ................................ ........ 20 
3.4.1    Standards  ................................ ................................ ................................ ............... 20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 20 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 20 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .20 
3.4.2.2    Bilateral safeguards  ................................ ................................ ............................... 20 
3.4.2.3    Balance of payments safeguards  ................................ ................................ ............. 21 
3.4.3    Anti-dumping and countervailing measures  ................................ ................................ .21 
3.4.4    Subsidies an d state -aid ................................ ................................ ............................ 21 
3.4.5    Customs -related procedures ................................ ................................ ...................... 21 
3.4.6    Other regulations  ................................ ................................ ................................ .....21 
3.5   Sector -specific provisions of the agreement  ................................ ................................ ...21 
4   GENERAL PROVISIO NS OF THE AGREEMENT  ................................ .............................  21 
4.1   Transparency  ................................ ................................ ................................ ............. 21 
4.2   Current payments and capital movements  ................................ ................................ .....22 
4.3   Exceptions  ................................ ................................ ................................ ................. 22 
4.4   Accession and withdrawal  ................................ ................................ ............................ 22 
4.5   Institutional framework  ................................ ................................ ............................... 22 
4.6   Dispute settlement  ................................ ................................ ................................ .....22 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 24 
4.8   Services and Investment  ................................ ................................ ............................. 26 
4.9   Government procurement  ................................ ................................ ............................ 26 
4.10   Intellectual property rights  ................................ ................................ ......................... 26 
4.11   Competition  ................................ ................................ ................................ ............. 26 WT/COMTD/RTA10/1/Rev.1  
 
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  4.12   Environment  ................................ ................................ ................................ ............ 26 
4.13   Labour  ................................ ................................ ................................ .................... 26 
4.14   Electronic commerce  ................................ ................................ ................................ .26 
4.15   Small and medium -sized enterprises  ................................ ................................ ........... 26 
ANNEX 1  ................................ ................................ ................................ ........................  27 
  WT/COMTD/RTA10/1/Rev.1  
 
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  Key Facts  
 
Parties to the Agreement:  Argentina, Brazil, Paraguay and 
Uruguay, States Parties to the 
MERCOSUR and Egypt  
 
Date of Signature:    2 August 2010  
 
Date of Entry into Force:  1 September 2017  
 
Date of Notification:   19 February 2018  
 
Full implementation:   1 September 20 26  
 
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between MERCOSUR and the Arab Republic of Egypt (hereinafter 
"the Agreement") is Argentina's 10th, Brazil's 11th, Paraguay's 9th, Uruguay's 10th and Egypt's 9th 
RTA in force and notified to the WTO.  
1.2.  Brazil is the largest economy a mong the Parties with a GDP of USD 2  trillion in 2017 , followed 
by Argentina (USD 637.7  billion ), Egypt (USD 237  billion ), Uruguay (USD 58.4  billion ) and Paraguay 
(USD 29.6  billion ).1 
1.3.  In 2017, Brazil's merchandise exports of USD 218 billion accounted for o ver 70% of 
MERCOSUR's total exports. Egypt's merchandise exports reached USD 25.6 billion representing 
0.14% world exports. In 2017 only Brazil ran a global merchandise trade surplus while the global 
trade balance of Argentina, Paraguay, Uruguay  and Egypt was in deficit.  
1.4.  The main commodity group exported by Argentina, Brazil, Paraguay and Uruguay was 
agricultural products representing respectively 64%, 4 2%, 64%, and 7 8% of their total exports in 
2017. In the case of Egypt, manufactures were the main commod ity group exported accounting for 
42% for the same period. Manufactures were the largest commodity group imported by all Parties 
in 2017 and represented 84% (Argentina), 77% (Brazil), 7 7% (Paraguay), 7 4% (Uruguay) and 60% 
(Egypt) of total imports.  
1.5.  Based on  2017 trade data, the MERCOSUR States collectively accounted for 6.4% of Egypt's 
imports and 0.6% of its exports, while Egypt accounted for 0.1% of MERCOSUR's imports and 1.3% 
of its exports. Chart 1.1 shows that MERCOSUR had a global trade surplus in all the years under 
consideration except in 2000, 2013 and 2014 while Egypt registered a global trade deficit throughout 
the period. As to bilateral trade, MERCOSUR presents a trade surplus throughout the period .  
                                                
1 GDP, aggregate trade data and ranking in this section are sourced from the WTO Trade Profiles 2018.  WT/COMTD/RTA10/1/Rev.1  
 
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  Chart 1.1 MERCOSU R and Egypt: bilateral and world merchandise trade, 2000 -2017  
 
Source:  UNSD Comtrade database.  
 
1.6.  Chart 1.2 shows the product composition of the Parties' bilateral and global merchandise trade 
during the period 20 14-2016. Chemicals account ed for almost half of the imports of MERCOSUR 
from Egypt whil e textiles, plastics and vegetables represent another third of imports. In comparison, 
Egypt's global exports were machinery (20%), vegetables (12%), textiles (12%) and chemicals 
(11%). The largest imports of Egypt from MERCOSUR were vegetables, live anima ls and prepared 
foods which represent ed around 84% of total imports from the group. Of these, vegetables, and 
prepared foods accounted for around 32% of MERCOSUR's global exports, along with minerals 
(16%). Machinery, chemicals, minerals and vehicles were the largest global imports of MERCOSUR 
with respective shares of 26%, 17%, 16% and 12%. Egypt's largest imported products globally were 
minerals (16%), machinery (15%), base metals (11%) and vegetables (10%) .  
0.00.51.01.52.02.53.03.54.04.55.0
01020304050607080
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017B. Egypt 2000 -2017
(USD billion)
Imports from MERCOSUR (Right Axis)
Exports to MERCOSUR (Right Axis)
Total Imports
Total Exports
0.00.51.01.52.02.53.03.54.04.55.0
050100150200250300350400
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017A. MERCOSUR 2000 -2017
(USD billion)
Imports from Egypt (Right Axis)
Exports to Egypt (Right Axis)
Total Imports
Total ExportsWT/COMTD/RTA10/1/Rev.1  
 
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  Chart 1.2 MERCOSUR and Egypt: product composition of merchandise trade, annual 
average (2014 -2016)  
 
Source:  UNSD, Comtrade database.  
 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed by MERCOSUR States and Egypt on 2 August 2010. It entered into 
force for all Parties on 1 September 2017. The Parties notified it to the WTO on 19 February 2018, 
(document WT/COMTD/N/ 56). The notification was made pursuant to Artic le 4(a) of the Enabling 
Clause. The text of the Agreement, together with its Annexes, is available at the following internet 
links:   
MERCOSUR: 
http://www.mre.gov.py/tratados/public_web/DetallesTratado.aspx?id=+8CsSy3sFmfNH1c84fIBCg
%3D%3D&em=lc4aLYHVB0dF+kNrtEvsmZ96BovjLlz0mcrZruYPcn8%3D   
18
16
14
9866633227MERCOSUR's Global Exports (%)
49
15107653222MERCOSUR imports from Egypt (%)
26
17
16126633226MERCOSUR's Global Imports (%)
31
272653224Egypt's imports from MERCOSUR (%)
16
15
11
10996554225Egypt's Global Imports(%)
20
12
12
11876664224Egypt's Global Exports(%)Total: USD 141 million Total: USD 260 billion
Total: USD 68 billion Total: USD 24 billionTotal:  USD 278 billion
Total: USD 4 billion
Animal or 
vegetable fats 
and oilsVegetablesLive animals
ChemicalsMineralsPrepared foods
Wood pulpWood and 
articles of woodPlastics
Precious stonesArticles of stone, 
plaster, cementTextiles
VehiclesMachineryBase metals
OtherMiscellaneousOpticalWT/COMTD/RTA10/1/Rev.1  
 
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  2.2.  The Agreement is composed of 5 Chapters  covering 21 Sections  and 8 annexes ( Box 2.1). 
Box 2.1 Structure of the Agreement  
Preamble   
CHAPTER I  General  Provisions  
Section  I Initial Provisions  
Section  II Trade in Goods  
Section  III Investment and Services  
Section  IV Institutional Provisions  
CHAPTER II  Definition of the Concept of "Originating Goods"  
Section  I General Provisions  
Section  II Criteria for Originating Goods  
Section  III Proof of Origin  
Section  IV Control and Verification of Certificates of Origin  
Section  V Review and Amendment  
CHAPTER III  Preferential Safeguards  
Section  I Definitions  
Section  II Conditions for Application of Preferential Safeguard Measures  
Section  III Investigation and Transparency Procedures  
Section  IV Notifications and Consultations  
Section  V Level of Concessions  
CHAPTER IV  Dispute s Settlement  
Section  I Application of the Chapter  
Section  II Consultations  
Section  III Joint Committee Intervention  
Section  IV Mediation  
Section  V Arbitration Procedure  
Section  VI Compliance  
Section  VII General Provisions  
CHAPTER V  Final Provisions  
Annexes   
ANNEX I.1  Originating Goods in Egypt Imported into MERCOSUR  
ANNEX I.2  Originating Goods in MERCOSUR Imported into Egypt  
ANNEX II.1  MERCOSUR -Egypt Certificate of Origin  
ANNEX II.2  Declaration by the Exporter  
ANNEX II.3  Explanatory Note – Article 21 – Certificates of Origin Issued Retrospectively – 
"Technical Reasons"  
ANNE X II.4  Specific Rules of Origin  
ANNEX IV.1  Code of Conduct for Arbitrators of the Arbitration Tribunal  
ANNEX IV.2  Rules of Procedure  
Source:  WTO Secretariat based on the Agreement.  WT/COMTD/RTA10/1/Rev.1  
 
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  3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Section II of Chapter I  regulates trade in goods. The provisions of the Section apply to goods 
originating from MERCOSUR States that are imported by Egypt and vice -versa  (Article 8) .2 The 
Section does not apply to trade between MERC OSUR States. Used good shall not benefit from trade 
liberalization scheduled in the Agreement (Article 11.4) . 
3.2.  Article 10 eliminates the double payment of customs duties for Egyptian goods within 
MERCOSUR therefore providing for the fre e movement of Egyptian goods across MERCOSUR States.   
3.3.  Article 12 incorporates Article XI of GATT 1994 and its interpretative notes, or any equivalent 
provision of a successor agreement to which the Parties are party. Therefore, e xcept as otherwise 
provided  in the Agreement, no Party may adopt or maintain any prohibition or restriction on the 
importation or exportation of any good of the other Party, whether applied by quotas, licenses or 
other measures, except in accordance with Article XI of GATT 1994.  
3.4.  On matters relating to taxes, fees or any other domestic charges or duties, the goods 
originating from the territory of any of the Parties shall receive in the territory of the other Party the 
same treatment as applied to the domestic goods, in accordance wi th Article III of GATT 1994, 
including its interpretative notes (Article 13).  
3.1.2   Liberalization of trade and tariff lines  
3.5.  Each Party shall eliminate its customs duties on goods originating in the other Party in 
accordance with the tariff elimination schedules in Annexes I.1 and I.2. The base rates are the MFN 
rates in force in January 2010 or any lower tariff rate applied on an MFN basis by the Parties after 
the entry into force of the Agreement  (Article 11.2) .  
3.6.  Goods are classified into five categories for the gradual elimination of customs duties and 
charges having equivalent effect imposed by each Party on imports of origin ating goods in the other 
Party (Article 11 .1): category A – elimination upon entry into force, category B – elimination in four 
equal annual stages, category C – elimination in eight equal annual stages, category D – elimination 
in ten equal annual stages and category E - elimination as will be determined by the Joint 
Committee.3 The first stage of tariff reduction of category  B, C and D takes place on the date of 
entry into force of the A greement .  
3.1.3   Liberalization schedule  
3.1.3.1   MERCOSUR  
3.7.  The applied tariff of all MERCOSUR States in 2017 consisted of 9,810  lines at the 8-digit level . 
All lines were ad valorem . Table 3.1 shows the tariff and trade liberalization offered individually by 
Argentina, Brazil, Paraguay and Uruguay to Egypt under the Agreement. The liberalization takes 
place over ten years from the A greement's  date of  entry into force.  
3.8.  In 201 7, 8.1% of Argentina's tariff lines were duty free on an MFN basis, corresponding to 
1.1% of its imports from Egypt during 2014 -16. Following the Agreement's entry into force, 
Argentina liberalized  1,840 lines or  18.8% of its tariff  corresponding to 5.3% of imports fr om Egypt . 
An additional 638 lines, covering 35% of imports, will be liberalized in 2020. 6,339 lines will be 
                                                
2 In this Section, references to articles should be intended as Articles of Chapter I of the Agreement 
unless otherwise specified.  
3 The Parties apply their respective customs classification systems based on the Harmonized System in 
its 2007 version or any subsequent amendment approved by the Parties (Article 9). The Parties may introduce 
new tariff splits, provided that the preferential conditions applied in the new tariff splits are not less than those 
applied originally.  WT/COMTD/RTA10/1/Rev.1  
 
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  liberalized in 2024 and 2026 leaving 200 lines  (1.1% of imports  from Egypt in 2014 -16) subject to 
duties  at the end of implementation .  
3.9.  In 201 7, 7.5% of Brazil's tariff lines were duty free on an MFN basis, corresponding to 13% of 
its imports from Egypt in 2014 -16. At the entry into force of the Agreement's, Brazil liberalized 2,124 
lines or 21.7% of its tariff  corresponding to 44.3% of imports from Egypt . 6,853 lines will be 
liberalized in 2020, 2024 and 2026 leaving 94 lines (1% of the tariff) subject to duties.  
3.10.   In 201 7, 16.2% of Paraguay's tariff lines were duty free on an MFN basis, corresponding to 
16.1% of its imports from Egypt during 2014 -16. Following the Agreement's entry into force, 
Paraguay liberalized 1,844 lines or 18.8% of its tariff  corresponding to 0.8% of impor ts from Egypt . 
3,311 lines will be liberalized in 2020 and 2024 while most of the liberalization in terms of imports 
covered will happen in 2026 when 2,974 lines, corresponding to 61.5% of imports from Egypt, will 
become duty free under the Agreement. 91 l ines will remain subject to duties at the end of 
implementation.  
3.11.   In 201 7, 16.3% of Uruguay's tariff lines were duty free on an MFN basis, corresponding to 
0.2% of its imports from Egypt . At the entry into force of the Agreement's, Uruguay liberalized 2,015  
lines or 20.5% of its tariff corresponding to 59% of imports from Egypt. 6,105 lines will be liberalized 
in 2020, 2024 and 2026 leaving 9 5 lines (around 0.9% of the tariff) subject to duties.  
Table 3.1 MERCO SUR: Tariff elimination and reduction commitments under the 
Agreement and corresponding average trade  
Duty phase -
out 
period  No. of 
lines  % of total 
lines in 
tariff 
schedule  Value of 
imports 
from 
Egypt  
(2014 -
20016)  
in million 
USD % of 
total 
imports 
from 
Egypt 
2014 -
2016  No. of 
lines  % of total 
lines in 
tariff 
schedule  Value of 
imports 
from 
Egypt  
(2014 -
2016)  
in million 
USD % of 
total 
imports 
from 
Egypt 
2014 -
2016  
  ARGENTINA  BRAZIL  
MFN duty -free 793 8.1 0.1 1.1 739 7.5 15.1 13.0 
2017 1,840  18.8 0.4 5.3 2,124  21.7 51.5 44.3 
2020 638 6.5 2.9 35.7 659 6.7 16.9 14.6 
2024 3,163  32.2 0.7 8.6 3,040  31.0 9.8 8.4 
2026 3,176  32.4 3.9 48.1 3,154  32.2 22.9 19.7 
Remain 
dutiable  200 2.0 0.1 1.1 94 1.0 0.0 0.0 
Total  9,810  100.0  8.1 100.0  9,810  100.0  116.2  100.0   
PARAGUAY  URUGUAY  
MFN duty -free 1,590  16.2 0.1 16.1 1,595  16.3 0.0 0.2 
2017 1,844  18.8 0.0 0.8 2,015  20.5 9.2 58.9 
2020 665 6.8 0.1 8.8 675 6.9 0.4 2.4 
2024 2,646  27.0 0.1 12.9 2,430  24.8 0.6 3.7 
2026 2,974  30.3 0.5 61.5 3,000  30.6 5.5 34.9 
Remain 
dutiable  91 0.9 0.0 0.0 95 1.0 0.0 0.0 
Total  9,810  100.0  0.8 100.0  9,810  100.0  15.7 100.0  
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
 
3.12.   Table 3.2, Table 3.3, Table 3.4 and Table 3.5 show tariff liberalization by each MERCOSUR 
State according to  HS Section.  
3.13.   More than half of Argentina's tariff lines (111) that remain dutiable at the end of the 
implementation are in HS Section VI (chemicals) with an average final tariff of 12.3%. The rest of 
the dutiable lines are in HS Sections I (live animals  and animal products ), II ( vegetables ), VII 
(plastics ), VIII ( raw hides and s kins), XI ( textiles ), XII (footwear), XVI ( machinery ), XVII ( vehicles ) WT/COMTD/RTA10/1/Rev.1  
 
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  and XX ( miscellaneous manufactured articles ). The average final tariff on dutiable products ranges 
from 10% (Sections I and II) to 35 % (Section XVII) . 
3.14.   For all the other MERCOSUR States,  all lines remaining dutiable are in HS Sections VI 
(chemicals) and VII (plastics). The respective average final tariff rates are 11% and 16% for Brazil, 
10.7% and 16% for Paraguay and 11.5% and 16% for Uruguay.  
Table 3.2 Argentina: Tariff elimination and reduction commitments under the 
Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.3 372 35 12 48 246 20 11 10.0 
II 7.9 353 60 18 91 156 27 1 10.0 
III 11.0 71   32 31 8   
IV 15.5 272  3 31 94 94 50 18.0 
V 2.4 206 68 33 94 9 2   
VI 6.8 2968 111 1,412  100 778 456 111 12.3 
VII 11.4 423 9 104 6 152 147 5 16.0 
VIII 11.4 115  15 12 61 26 1 20.0 
IX 8.8 129 1 19 36 56 17   
X 11.3 225 10 17 23 101 74   
XI 25.5 980  29 20 122 808 1 26.0 
XII 25.9 66     52 14 33.9 
XIII 11.0 216 2 16 29 115 54   
XIV 9.9 64 6 11 6 26 15   
XV 11.9 740 19 69 71 205 376   
XVI 11.9 1748 353 59 28 756 550 2 27.5 
XVII 17.8 215 34 6  79 95 1 35.0 
XVIII 12.8 457 81 17 4 147 208   
XIX 20.0 20    2 18   
XX 20.8 163 4   27 129 3 18.0 
XXI 3.1 7   7     
Total  11.7 9,810  793 1,840  638 3,163  3,176  200 15.7 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
Table 3.3 Brazil: Tariff elimination and reduction commitments under the Agreement, by 
HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.5 372 26 17 47 260 22   
II 8.5 353 46 28 91 160 28   
III 9.7 71   32 31 8   
IV 15.0 272  4 33 108 127   
V 2.5 206 68 34 94 8 2   
VI 6.7 2,968  107 1,483  102 727 460 89 10.9 
VII 11.6 423 4 115 20 153 126 5 16.0 
VIII 11.4 115  35 4 49 27   
IX 8.4 129  19 37 56 17   
X 11.4 225 10 21 23 97 74   WT/COMTD/RTA10/1/Rev.1  
 
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  HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
XI 25.6 980  31 28 121 800   
XII 25.7 66     66   
XIII 10.8 216 2 18 30 114 52   
XIV 9.6 64 6 11 6 26 15   
XV 12.0 740 12 92 79 194 363   
XVI 11.9 1,748  335 149 22 694 548   
XVII 17.9 215 30 8  80 97   
XVIII 12.6 457 89 57 3 134 174   
XIX 20.0 20    2 18   
XX 19.2 163 4 2 1 26 130   
XXI 4.0 7   7     
Total  11.6 9,810  739 2,124 659 3,040 3,154  94 11.1 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
Table 3.4 Paraguay: Tariff elimination and reduction commitments under the Agreement, 
by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.0 372 31 13 50 256 22   
II 7.9 353 60 12 92 162 27   
III 9.6 71   32 31 8   
IV 14.4 272 2 3 33 106 128   
V 2.4 206 68 33 94 9 2   
VI 6.4 2,968  168 1,406  94 750 464 86 10.7 
VII 10.0 423 23 104 9 154 128 5 16.0 
VIII 10.4 115  16 10 62 27   
IX 8.4 129  19 37 56 17   
X 10.5 225 21 17 23 94 70   
XI 16.9 980 13 30 20 133 784   
XII 18.5 66     66   
XIII 9.6 216 3 15 29 116 53   
XIV 9.3 64 6 11 6 26 15   
XV 11.5 740 19 72 76 213 360   
XVI 3.6 1,748  906 67 41 330 404   
XVII 6.5 215 74 6  42 93   
XVIII 7.0 457 189 20 12 80 156   
XIX 20.0 20    2 18   
XX 14.5 163 7   24 132   
XXI 4.0 7   7     
Total  8.3 9,810  1,590  1,844  665 2,646  2.974  91 11.0 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. WT/COMTD/RTA10/1/Rev.1  
 
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  Table 3.5 Uruguay: Tariff elimination and reduction commitments under the Agreement, 
by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  
Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.4 372 31 13 50 256 22   
II 7.6 353 65 15 90 157 26   
III 10.9 71 1  32 30 8   
IV 14.5 272 12 3 31 99 127   
V 2.4 206 68 33 94 9 2   
VI 6.6 2,968  154 1,439  116 710 459 90 11.5 
VII 10.1 423 39 112 15 123 129 5 16.0 
VIII 11.0 115  26 12 50 27   
IX 7.6 129 10 19 33 50 17   
X 10.5 225 23 18 21 87 76   
XI 16.9 980 13 28 21 121 797   
XII 24.7 66 1    65   
XIII 10.6 216 4 16 31 112 53   
XIV 9.6 64 6 11 6 26 15   
XV 11.2 740 59 81 80 177 343   
XVI 5.2 1,748  847 142 35 296 428   
XVII 9.0 215 72 6  40 97   
XVIII 8.3 457 184 52  61 160   
XIX 20.0 20    2 18   
XX 17.6 163 6 1 1 24 131   
XXI 4.0 7   7     
Total  8.9 9,810  1,595  2,015  675 2,430  3,000  95 11.7 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
 
3.15.   The average final rates by HS Chapter applied by the MERCOSUR States for imports from 
Egypt are shown in Chart 3.1. The average preferential duty rates are  identical to the corresponding 
average MFN duty rates in 2017 in all Chapters and for all MERCOSUR States  except Brazil , showing 
no additional preferences for imports of these products from Egypt . The average final rates range 
from 6% to 35% for Argentina  and 8% to 16% for Paraguay and Uruguay.  For Brazil, the final 
average preferential duties on remaining dutiable lines in Chapters 29 (organic chemicals) and 38 
(miscellaneous chemical products) are lo wer than MFN duties  with preferential rates of 9% and 
12.8% respectively, compared to 9.3% and 13% on an MFN basis.  WT/COMTD/RTA10/1/Rev.1  
 
- 13 - 
 
  Chart 3.1 MERCOSUR: Average of dutiable rates, by HS Chapter  
 
 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
3.1.3.2   Egypt  
3.16.   Egypt's applied tariff in 2017 consisted of 5,445  lines at the 8-digit level. 99.8% of the tariff 
rates were ad valorem  and the rest (11 lines) were specific tariffs.  Table 3.6 shows the tariff and 
trade liberalization offered by Egypt to each MERCOSUR State under the Agreement. The 
liberalization takes place over ten years from the Agreement's date of entry into force.  
3.17.   In 2017, 11.4% of Egypt's tariff lines were duty free on an MFN basis, corresponding to 56% 
of its total imports from Argentina, 67% from Brazil, 80% from Paraguay and 92% from Uruguay 
during 2014-16. At the entry into force of the Agreement, Egypt liberalized 1,090 lines (20% of its 
tariff) for Argentina (corresponding to 0.2% of imports), Brazil (2%  of imports ) and Uruguay (6%  
of imports ) and 1,094 lines for Paraguay (0.1%  of imports ). An additi onal 739 lines will be liberalized 
in 2020 for all MERCOSUR States. Egypt will liberalize around 1,700 lines in 2024 and 1,100 lines in 
2026 corresponding to 2% of imports from Argentina, 2 3% from Brazil, 0.1% from Paraguay and 
0.8% from Uruguay. At the end of implementation, 199 lines will remain dutiable for Argentina, 100 
for Brazil, 159 for Paraguay and 111 for Uruguay respectively corresponding to 42%, 8%, 1 1% and 
0.4% of imports. Six lines will also remain dutiable but with red uced rates for imports from Brazil.   
0510152025303540
02
08
17
18
19
20
21
22
23
24
28
29
30
38
40
42
52
64
85
87
94Average Duty Rate (%)
HS ChapterArgentina
024681012141618
28 29 30 38 40Average Duty Rate (%)
HS ChapterBrazil
024681012141618
28 29 30 38 40Average Duty Rate (%)
HS ChapterParaguay
024681012141618
28 29 30 38 40Average Duty Rate (%)
HS ChapterUruguay
WT/COMTD/RTA10/1/Rev.1  
 
- 14 - 
 
  Table 3.6 Egypt: Tariff elimination and reduction commitments under the Agreement and 
corresponding average trade  
Duty 
phase -out 
period  No of 
lines  % of total 
lines in 
tariff 
schedule  Value of 
imports  
(2014 -
20016  
in million 
USD % of 
total 
imports 
2014 -
2016  No of 
lines  % of total 
lines in 
tariff 
schedule  Value of 
imports  
(2014 -
2016)  
in million 
USD % of 
total 
imports 
2014 -
2016  
  EGYPT -ARGENTINA  EGYPT -BRAZIL  
MFN duty -
freea 620 11.4 889.3  56.0 620 11.4 1,593  66.7 
2017 1,090  20.0 3.0 0.2 1,090  20.0 53 2.2 
2020 739 13.6 0.6 0.0 739 13.6 14 0.6 
2024 1,713  31.5 18.3 1.2 1,713 31.5 481 20.1 
2026 1,084  19.9 11.1 0.7 1,177  21.6 61 2.6 
Reduced 
rate     6 0.1 0 0.0 
Remain 
dutiable  199 3.7 665.8  41.9 100 1.8 185 7.8 
Total  5,445  100.0  1,588.1  100.0  5,445  100.0  2,388  100.0   
EGYPT -PARAGUAY  EGYPT -URUGUAY  
MFNa duty-
free 620 11.4 41.8 79.7 620 11.4 89.5 92.3 
2017 1,094  20.1 0.0 0.1 1,090  20.0 6.3 6.4 
2020 739 13.6 0.1 0.2 739 13.6 0.0 0.0 
2024 1,714  31.5 0.0 0.0 1,713  31.5 0.6 0.6 
2026 1,119  20.6 0.1 0.1 1,172  21.5 0.2 0.2 
Remain 
dutiable  159 2.9 10.5 20.0 111 2.0 0.4 0.4 
Total  5,445  100.0  52.5 100.0  5,445  100.0  97.0 100.0  
a There are 3 tariff lines under the Category C but MFN 2017 is already duty -free. 
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimate s based on data in the Agreement and the WTO -IDB. 
 
3.18.   Table 3.7, Table 3.8, Table 3.9 and Table 3.10 show Egypt's tariff liberalization by HS Section.  
3.19.   Lines in HS  Sections I (live animals and animal products), II (vegetables), IV (prepared 
foodstuffs), VI (chemicals), VIII (raw hides and skins), X (pulp of wood), XIII (articles of stones, 
plaster , cement) and XVII (vehicles) are excluded from tariff elimination by Egypt for imports from 
all MERCOSUR States. Egypt fully liberalized HS Sections III (animal or vegetable fats and oils), IX 
(wood), XI (textiles), XIV (precious stones), XVIII (optical i nstruments), XIX (arms and 
ammunitions) and XXI (works of art)  for imports from all MERCOSUR States . The average final tariffs 
range from 10% to 755% for imports from Argentina, from 9.2% to 1 ,053% for Brazil, from 11% 
and 983% for Paraguay and from 9.2% t o 1030% for Uruguay. The highest rates are all in HS 
Section IV  (prepared foodstuffs, beverages and tobacco) . The six lines with reduced rates at the end 
of the implementation for imports from Brazil are in HS Section IV.  Two of these lines (18061000 – 
cocoa powder and 18062000 – other cocoa preparations) are subject to an MFN duty of 20% and 
preferential rates of 14% starting from 2020; three lines (18063100 and 18069000 – chocolate 
bars) are subject to an MFN duty of 40% and preferential rates of 28% star ting from 2020; two lines 
(19053100 – sweet biscuits and 19053200 – waffles and wafers) are subject to an MFN duty of 60% 
and preferential rates of 42% starting from 2020.  WT/COMTD/RTA10/1/Rev.1  
 
- 15 - 
 
  Table 3.7 Egypt -Argentina: Tariff elimination and reduction commitments under the 
Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  
Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.6 245 69 66 13 57 27 13 30.0 
II 8.6 258 38 66 44 57 50 3 38.3 
III 5.5 59 19 11 11 16 2   
IV 216.5  223 9 14 9 87 36 68 755.6  
V 2.7 149 13 44 34 49 6 3 10.0 
VI 8.6 826 93 320 100 191 106 16 210.0  
VII 7.9 238 28 37 40 73 55 5 11.0 
VIII 18.6 78  12 28 14 11 13 54.6 
IX 13.6 94 15 9 15 34 21   
X 11.1 156 2 20 21 41 33 39 12.1 
XI 19.2 829 43 16 122 349 299   
XII 44.8 52    10 33 9 60.0 
XIII 21.1 154 1 2 45 79 23 4 25.0 
XIV 11.2 58 7 9 20 11 11   
XV 9.8 603 37 81 81 261 135 8 27.5 
XVI 7.7 867 200 223 72 262 105 5 50.0 
XVII 16.2 172 11 50 32 46 25 8 68.1 
XVIII 9.3 229 29 85 42 40 33   
XIX 16.7 23 6  3 3 11   
XX 28.2 125  24 7 32 57 5 52.0 
XXI 25.0 7  1  1 5   
Total  19.9 5,445  620 1,090  739 1,713  1,084  199 266.6  
Note:  Based on the HS2007 nomenclature.  For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
 
Table 3.8 Egypt -Brazil: Tariff elimination and reduction commitments under the 
Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  No. of duty -free lines under 
the Agreement  No. of remain 
dutiable lines  
Avg. Final 
Tariff  
(Dutiable)  2017  
2020  
2024  
2026  
Reduced 
rate 
Rest of the 
remain 
dutiable  
I 9.6 245 69 66 13 57 31  9 30.0 
II 8.6 258 38 66 44 57 50  3 38.3 
III 5.5 59 19 11 11 16 2    
IV 216.5  223 9 14 9 87 53 6 45 1,052.5 
V 2.7 149 13 44 34 49 7  2 10.0 
VI 8.6 826 93 320 100 191 116  6 9.2 
VII 7.9 238 28 37 40 73 60    
VIII 18.6 78  12 28 14 11  13 54.6 
IX 13.6 94 15 9 15 34 21    
X 11.1 156 2 20 21 41 59  13 9.6 
XI 19.2 829 43 16 122 349 299    WT/COMTD/RTA10/1/Rev.1  
 
- 16 - 
 
  HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  No. of duty -free lines under 
the Agreement  No. of remain 
dutiable lines  
Avg. Final 
Tariff  
(Dutiable)  2017  
2020  
2024  
2026  
Reduced 
rate 
Rest of the 
remain 
dutiable  
XII 44.8 52    10 42    
XIII 21.1 154 1 2 45 79 26  1 10.0 
XIV 11.2 58 7 9 20 11 11    
XV 9.8 603 37 81 81 261 143    
XVI 7.7 867 200 223 72 262 110    
XVII 16.2 172 11 50 32 46 25  8 68.1 
XVIII 9.3 229 29 85 42 40 33    
XIX 16.7 23 6  3 3 11    
XX 28.2 125  24 7 32 62    
XXI 25.0 7  1  1 5    
Total  19.9 5,445  620 1,090  739 1,713 1,177  6 100 462.6 
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
Table 3.9 Egypt -Paraguay: Tariff elimination and reduction commitments under the 
Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.6 245 69 68 13 55 27 13 30.0 
II 8.6 258 38 67 44 56 49 4 38.8 
III 5.5 59 19 11 12 15 2   
IV 216.5  223 9 15 8 89 48 54 983.3  
V 2.7 149 13 44 34 49 9   
VI 8.6 826 93 320 100 191 113 9 22.8 
VII 7.9 238 28 37 40 73 55 5 11.0 
VIII 18.6 78  12 28 14 11 13 54.6 
IX 13.6 94 15 9 15 34 21   
X 11.1 156 2 20 21 41 44 28 13.3 
XI 19.2 829 43 16 122 349 299   
XII 44.8 52    10 42   
XIII 21.1 154 1 2 45 79 23 4 25.0 
XIV 11.2 58 7 9 20 11 11   
XV 9.8 603 37 81 81 261 135 8 27.5 
XVI 7.7 867 200 223 72 262 105 5 50.0 
XVII 16.2 172 11 50 32 46 21 12 64.2 
XVIII 9.3 229 29 85 42 40 33   
XIX 16.7 23 6  3 3 11   
XX 28.2 125  24 7 35 55 4 40.0 
XXI 25.0 7  1  1 5   
Total  19.9 5,445  620 1,094  739 1,714  1,119  159 308.6  
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. WT/COMTD/RTA10/1/Rev.1  
 
- 17 - 
 
  Table 3.10 Egypt -Uruguay: Tariff elimination and reduction commitments under the 
Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free 
lines 
under the  
MFN 2017  Duty -free under the Agreement  
Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  2017  2020  2024  2026  
I 9.6 245 69 66 13 57 27 13 30.0 
II 8.6 258 38 66 44 57 50 3 38.3 
III 5.5 59 19 11 11 16 2   
IV 216.5  223 9 14 9 87 52 52 1030.5  
V 2.7 149 13 44 34 49 7 2 10.0 
VI 8.6 826 93 320 100 191 116 6 9.2 
VII 7.9 238 28 37 40 73 60   
VIII 18.6 78  12 28 14 11 13 54.6 
IX 13.6 94 15 9 15 34 21   
X 11.1 156 2 20 21 41 59 13 9.6 
XI 19.2 829 43 16 122 349 299   
XII 44.8 52    10 42   
XIII 21.1 154 1 2 45 79 26 1 10.0 
XIV 11.2 58 7 9 20 11 11   
XV 9.8 603 37 81 81 261 143   
XVI 7.7 867 200 223 72 262 110   
XVII 16.2 172 11 50 32 46 25 8 68.1 
XVIII 9.3 229 29 85 42 40 33   
XIX 16.7 23 6  3 3 11   
XX 28.2 125  24 7 32 62   
XXI 25.0 7  1  1 5   
Total  19.9 5,445  620 1,090  739 1,713  1,172  111 442.2  
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
 
3.20.   The average of final rates by HS Chapter applied by Egypt to imports from MERCOSUR are 
shown in Chart 3.2. The average preferential duty rat es are identical to the corresponding average 
MFN duty rates in all Chapters and for all MERCOSUR States except for  HS Chapters 18 (cocoa) and 
19 (preparations of cereals) for imports from Brazil. The average preferential rates in these Chapters 
equal resp ectively 22.4% and 42% compared to average MFN rates of 32% and 60%.  Overall, 
Egypt's average tariffs range from  5% for HS 23 (residues and waste from food) to 2,041% for HS 
22 (tobacco and manufactured tobacco substitutes) for imports from its MERCOSUR pa rtners.  WT/COMTD/RTA10/1/Rev.1  
 
- 18 - 
 
  Chart 3.2 Egypt: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff-related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
3.1.4   Tariff rate quotas  
3.21.   Tariff rate quotas are maintained by Egypt for imports under two tariff lines. Egypt maintains 
a quota of 400 metric tonnes (MT) for imports from  Argentina, 1 ,000 MT from  Brazil and 500 MT 
each for imports from Paraguay and Uruguay on tariff line 02071100 (edible meat of chicken not cut 
in pieces, fresh or chilled)  and 02071200  (edible meat of chicken not cut in pieces, frozen) with an 
in-quota duty equal to 30% of the MFN rate which is equal to 30% .4 The quota quantities  can be 
changed by decision of the Joint Committee . 
3.22.   The Agreement also provides for the introduction of impor t quotas in the context of bilateral 
safeguard measures. The Party applying a preferential safeguard measure should establish an import 
quota within which the good concerned would benefit from the preference established in the 
Agreement (Article 6 of Chapt er III).  
3.2  Rules of origin  
3.23.   Chapter II of the Agreement provides for the rules of origin . All goods listed in Annexes I.1 
and I.2 shall meet the requirements in Chapter II to qualify for tariff preferences (Article 14 of 
Chapter I).  
                                                
4 Egypt does not have tariff quota s on an MFN basis.  
05001,0001,5002,0002,5003,000
02
08
18
20
22
24
30
33
36
40
42
64
69
72
76
85
94Average Duty Rate (%)
HS ChapterEgypt -Argentina
05001,0001,5002,0002,5003,000
2
7
8
17
18
19
20
21
22
23
24
27
30
32
33
41
42
48
68
87Average Duty Rate (%)
HS ChapterEgypt -Brazil
05001,0001,5002,0002,5003,000
02
07
08
17
18
19
20
21
22
23
24
30
32
33
34
39
40
41
42
48
68
69
70
72
73
76
84
85
87
94Average Duty Rate (%)
HS ChapterEgypt -Paraguay
05001,0001,5002,0002,5003,000
02
07
08
17
18
19
20
21
22
23
24
27
30
32
33
41
42
48
68
87Average Duty Rate (%)
HS ChapterEgypt -Uruguay
WT/COMTD/RTA10/1/Rev.1  
 
- 19 - 
 
  3.24.   The basic requirements f or a product to be considered originating are  the following 
(Article  2):5 
a) the product is wholly obtained in one of the Parties , or 
b) if it is not wholly obtain ed in one of the Parties , it is eligible under Articles  3 (cumulation) 
and 5 (sufficiently worked or processed goods) .  
3.25.   Article 4 specifies what can be considered as wholly produced or obtained in a Party. Inputs 
originating in any of the Parties and used in finished good s in another Party shall be considered as 
originating in the latter  (Article 3) . 
3.26.   Article 5 provides that goods are considered as originating if i) they satisfy the change in tariff 
classification (CTC) at the HS heading level (4 -digit), ii) the value of all non -originating materials 
used in its manufacture does not exceed 45% (or 55% for Paraguay) of the ex -works price of the 
final good , or iii) they satisfy the specific rules of origin in Annex II.4.6 Article 5.1.3 introduces a 
tolerance rule of 10% fo r the application of the CTC criterion.  The rule applies to all p roducts except 
textiles and clothing (HS Chapters 50 -63) and only to trade between Uruguay and Paraguay on one 
side and Egypt on the other.  
3.27.   Article 6 lists insufficient working or processing operations  which include , among others,  
preserving operations, dilution in water or other substances that does not change the characteristics 
of a product, change and assembly of packages, simple cleaning, slaughter of animals  and mixing 
of goods . Articles 7  to 9 and 11  to 13 deal with how cert ain materials (accessories, spare parts and 
tools, fungible materials , sets, neutral elements or indirect materials, containers and packaging 
materials for shipment and intermediate materials ) are to be treated or valued when determining 
the origin of the goods.  Article 10 defines the unit of qualification to be used when determining 
classification using the HS nomenclature.  
3.28.   Articles 16 and 18 deal, respectively, with goods stored in customs warehouses and 
exhibitions. Article 17 provides for the principle  of territoriality.  
3.29.   Proof of origin  is covered under Section III of Chapter II . The Parties agree to use the 
Certificate of Origin in Annex II.1 which should be issued by the Competent Authority in English and 
before the goods have been exported. A Certifi cate of Origin may be issued after the exportation of 
goods only under exceptional circumstances (Article 21).  
3.30.   Section IV of Chapter II deals with the control and verification of the certificate of origin while 
Section V establishes that the Joint Committ ee can review the implementation of Chapter II and 
propose amendments.7 The Parties reported that during the first meeting of the Joint Committee on 
12 December 2017, Egypt provided MERCOSUR with an updated list of officials authorized to issue 
Certificate s of Origin and a list of personnel and entities authorized to verify those; MERCOSUR 
provided Egypt with a username and a password to access the lists of authorized personnel and 
entities to issue Certificates of Origin on the website of the Latin America n Integration Association  
and a list of authorized personnel and entities that verify those .  
3.3  Export duties and charges, and quantitative restrictions  
3.31.   The Parties cannot adopt or maintain any prohibition or restriction on the exportation or sale 
for export of any good, whether applied by quotas, licenses or other measures, except in accordance 
with Article XI of GATT 1994  and its interpretative notes (Article 12 of Chapter I ). The Parties 
confirmed that no export prohibitions nor quantitative restrictions were in place.  
                                                
5 In this Section, references to articles should be intended as Articles of Chapter II of the Agreement 
unless otherwise specified.  
6 The specific rules of origin in Annex II.4 prevail over the CTC and the value criteria and the Parties  
reserve the right to revise the specific rules and establish future specific rules in exceptional and justified 
cases.  
7 No amendments to Chapter II have been proposed in the first meeting of the Joint Committee.  WT/COMTD/RTA10/1/Rev.1  
 
- 20 - 
 
  3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.32.   The Parties shall apply sanitary and phytosanitary measures in accordance wi th the provisions 
of the WTO Agreement on the Application of Sanitary and Phytosanitary Measures (Article 16 of 
Chapter I). The Parties shall cooperate in the field of SPS with the aim of facilitating trade.  
3.4.1.2   Technical barriers to trade  
3.33.   The Parties shall a pply technical regulations, standard and conformity assessment procedures 
in accordance with the provisions of the WTO Agreement on Technical Barriers to Trade (Article 15 
of Chapter I). The Parties shall cooperate in the fields of technical regulations, s tandardization and 
conformity assessment procedures with the aim of facilitating trade.  
3.4.2   Safeguard mechanisms  
3.34.   Article 17 of Chapter I  allows the Parties to apply global or bilateral safeguard measures.  The 
conditions for the application of bilateral safegua rds and the procedures are outline d in Chapter III 
of the Agreement.  
3.4.2.1   Global safeguards  
3.35.   The Parties reaffirm their right to apply safeguard measures in accordance with Article XIX of 
the GATT 1994 and the WTO Agreement on Safeguards (Article 17 of Chapter I ). 
3.4.2.2   Bilateral safeguards  
3.36.   Bilateral safeguard measures may be applied when imports of a good under preferen ces have 
increased in such quantities, absolute or relative to domestic production, and under such conditions 
as to cause or threaten to cause serious injury to the domestic industry of the importing Party 
concerned (Article 2).8  
3.37.   Bilateral safeguard measures shall not be applied after 4 years from the end of the 
implementation period of the good concerned unless otherwise agreed by the Parties (Article 3). 
After this period, the Joint Committee shall evaluate whether to continue the mechanism. The 
application period of a bilateral safeguard measure shall not exceed two years  unless, under 
exceptional circumstances, the Joint Committee authorizes the meas ure to be applied for two 
additional years (Article 7).  
3.38.   MERCOSUR may apply bilateral measures as a sole entity or on behalf of one or more of its 
members while Egypt may apply measures on imports from MERCOSUR or its individual member s 
(Article 4). The measures may be applied only  on imports from a Party that cause or threaten to 
cause serious injury.  
3.39.   Article 5 provides that bilateral safeguard measures consist of a temporary suspension or a 
reduction of the tariff preferences for the good subject to the  measure. Any increase in the rate of 
customs duty on the good shall not exceed the lowest between the applied MFN customs duty and 
the base duty under the Agreement.  
3.40.   The Party that applies a preferential safeguard measure should establish an import quota 
within which the good concerned would continue to benefit from the preference under the Agreement  
(Article  6).9 The amount above the quota would be subject to the safeguard duty  described in the 
                                                
8 In this Section, references to articles should be intended as Articles of Chapter II I of the Agreement 
unless otherwise specified.  
9 The import quota shall not be lower than the average imports of the good concerned during the 
representative period over which serious injury was determined. A hig her level of quota may be applied if it is 
duly justified.  WT/COMTD/RTA10/1/Rev.1  
 
- 21 - 
 
  previous paragraph . In case a quota is not established, the p referential safeguard measure shall 
only consist of a reduction of the preference, which shall not be greater than 50% of the tariff 
preference.  
3.41.   The investigation to determine serious injury or threat thereof shall consider  all relevant 
factors of an objec tive and quantifiable nature (Article 8). In particular, the investigation shall take 
into consideration the amount and rate of the increase in preferential imports, the share of internal 
market taken by the imports, the impact on the domestic industry of the like or directly competitive 
goods and the existence of a causal link.  
3.42.   Section III of Chapter III sets out the investigation and transparency procedures while 
Section  IV covers notifications and consultations and Section V deals with the level of conce ssions.  
3.4.2.3   Balance of payments safeguards  
3.43.   The Parties reserve their rights to take any measure for balance -of-payments purposes 
(Article 19 of Chapter I). Restrictions to safeguard the balance of payments shall be taken in 
accordance with the provisions of Articles XII and XIV of GATT 1994 and the WTO Understanding on 
Balance -of-Payments Provisions of GATT 1994.  
3.4.3   Anti-dumping and countervailing measures  
3.44.   The rights and obligations of the Parties with respect to anti -dumping and countervailing 
measures shall be governed by their respective legislation, which shall be consistent with Article VI 
and XVI of GATT 1994, the Agreement on Implementation of Article VI of GATT 1994 and the WTO 
Agreement on Subsidies and Countervailing Measures ( Article 18 of Chapter I ). 
3.4.4   Subsidies and state-aid 
3.45.   There are no provisions on subsidies and state -aid in the Agreement.  
3.4.5   Customs -related procedures  
3.46.   Article 20 provides that the Parties shall cooperate in the field of customs matters, with the 
aim of facilitating trade.  For this purpose, they shall establish a dialogue and provide mutual 
assistance on customs matters.  
3.47.   Regarding customs valuation, the Parties shall be bound by Article VII of GATT 1994 and the 
WTO Agreement on the Implementation of Article VII of GATT 1994  (Article 21 of Chapter I ). 
3.4.6   Other regulations  
3.48.   Article 1 of Chapter V introduces an evolutionary clause. Where a Party considers that it would 
be useful to develop and deepen the relations established by the Agreement by extending them to 
fields not covered  thereby, it shall submit a request to the Joint Committee  which shall examine it 
and, where appropriate, make recommendations, particularly with a view to opening negotiations.  
3.5  Sector -specific provisions of the agreement  
3.49.   There are no sector specific provi sions in the Agreement.  
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  Apart from specific transparency provisions covered in other parts of the factual presentation, 
the Agreement does not include general transparency provisions.  WT/COMTD/RTA10/1/Rev.1  
 
- 22 - 
 
  4.2  Current payments and ca pital movements  
4.2.  There are no provisions on current payments and capital movements in the Agreement.  
4.3  Exceptions  
4.3.  General exceptions are covered in Article 22 of Chapter I  which reaffirms the Parties' rights  to 
take actions and adopt measures consistent with  Articles XX and XXI of the GATT 1994.  
4.4  Accession and withdrawal  
4.4.  Accession to the Agreement is limited to countries joining MERCOSUR. If MERCOSUR 
incorporates one or more new member s, it shall notify Egypt and afford adequate opportunity for 
negotiations concerning its participation in the Agreement ( Article 7  of Chapter V).  The incorporation 
into the Agreement of new MERCOSUR States shall be formalized through an Accession Protocol.  
4.5.  The Agreement is valid indefinitely and a Party may withdraw by means of a written notification 
to the Depositary  (Article 8 of Chapter V ). The withdrawal takes effect six months after the date of 
the notification. If Egypt or all MERCOSUR States withdraw,  the Agreement shall expire at the end 
of the notice period.  If a MERCOSUR State withdraws from MERCOSUR, it shall notify the Depositary 
which, in turn, notifies all Parties. The Agreement cease s to be valid for that MERCOSUR State and 
the withdrawal takes  effect six months after the date on which the notification of its withdrawal from 
MERCOSUR is received by the Depositary unless the Parties agree on a different period.  
4.5  Institutional framework  
4.6.  Section IV of Chapter I  establishes a Joint Committee responsi ble for the administration of the 
Agreement and its implementation, the revision and monitoring of the implementation and the 
deepening of cooperation between the Parties (Article 25 of Chapter I).   
4.7.  The procedures and the functions of the Joint Committee a re set out in Article s 26 and 27 of 
Chapter I respectively. The Joint Committee shall meet at least once a year and special meetings 
can be convened at the request of a Party. The decisions of the Joint Committee are taken by 
consensus and they are binding . Sub -committees and working groups can be established by the 
Joint Committee.  
4.8.  The Joint Committee shall, among others, ensure the proper functioning and implementation 
of the Agreement, consider, examine and approve modifications and amendments, examine the 
process of trade liberalization, revise the categorization of goods , assess the need for changes in the 
rules of origin, recommend steps for cooperation in trade in services, investment promotion and 
other areas not covered by the Agreement.  
4.9.  The Parti es communicated  that the Joint Committee held its first meeting on 12 December 
2017.10 During the meeting, the Rules of Procedure of the Joint Committee were adopted, focal 
points for all Parties were determined, information on the entities authorized to is sue certificates of 
origin, models of certificates of origin and contact points for verification of proof of origin were 
exchanged. The Parties also agreed to exchange a list of arbitrators in the framework of the dispute 
settlement mechanism. Egypt reques ted the acceleration of the process of tariff liberalization for 
some products ; MERCOSUR asked Egypt to provide a detailed list and is currently evaluating Egypt 's 
request.  The Joint Committee has not established any subcommittees or working groups yet.  
4.6  Dispute settlement  
4.10.   Chapter IV  of the Agreement establishes a dispute settlement mechanism.  
4.11.   Under Article 2 ,11 any dispute arising under the provisions of the Agreement , with the 
exception of disputes in connection with anti -dumping, countervailing measures, global safeguards 
                                                
10 The Parties are discussing a date for the second meeting of the Joint Committee.  
11 In this Section, references to articles should be intended as Articles of Chapter IV of the Agreement 
unless oth erwise specified.  WT/COMTD/RTA10/1/Rev.1  
 
- 23 - 
 
  or matters for which the Agreement refers to the rights and obligations of the Parties under the WTO 
Agreement, may be settled in accordance with C hapter IV  of the Agreement  or with the WTO's 
Dispute Settlement Understanding. Once the forum is chosen, it should be the only forum used to 
settle the dispute.  
4.12.   The Parties shall endeavour  to resolve any disputes by entering into consultations in good 
faith with the aim of reaching a prompt, equitable and mutually agreed solution  (Article 4) . Any 
request for consultations shall be submitted in writing and shall specify the reasons for the request, 
including identification of the measures and the provisions  concerned (Article 5). The Party 
complained against shall reply within 15 days of the receipt of the request for consultation (Article  6). 
Consultations shall be held within 45 days and concluded within 75 days of the receipt of the request 
unless otherwi se agreed.12 
4.13.   If the Parties are unable to reach a mutually agreeable solution through consultations, they 
may refer any dispute to the Joint Committee (Article 7). Any request to the Joint Committee shall 
be submitted in writing and shall give the reasons f or the request, including the identification of the 
measures at issue and the provisions concerned. The Joint Committee shall meet within 45 days 
after all the Parties have received the request (Article 8).13 The Joint Committee may, after having 
heard the arguments of the Parties, settle the dispute by means of recommendations within 30 days 
from the date of its first meeting (Article 9).14  
4.14.   If consultations fail to produce a mutually agreed solution and the Joint Committee is unable 
to issue recommendations , the Parties may, by consensus, seek recourse to a mediator or request 
the initiation of an arbitration panel (Article s 10 and 11 ).  
4.15.   At the first meeting of the Joint Committee, the Parties shall propose a list of 10 individuals 
to serve as arbitrators, t wo of whom shall not be nationals of either Party (Article 13). The Arbitration 
Tribunal shall be composed of three arbitrators appointed within 15 days of the request for 
arbitration (Article 14). Each Party shall individually appoint an arbitrator and an  alternate and they 
jointly appoint the third arbitrator and an alternate selected from the list of arbitrators.15 All 
appointments shall be notified to the Parties and to the Joint Committee.  
4.16.   The Rules of Procedure, which include the rights to hearings and  the exchange of written 
submissions as well as deadlines and timetables for ensuring expediency, are set out in Annex IV.2 
(Article 15). The Arbitration Tribunal shall decide on the dispute based on the provisions of the 
Agreement, the decisions of the Joint Committee and the applicable principles and provisions of 
international law (Article 17).  
4.17.   The Arbitration Tribunal's award shall be rendered, normally, within 90 days from the date of 
its establishment and in no case more than  120 days from th at date (Article 18). The Arbitration 
Tribunal shall make every effort to take any decision by consensus or, when a decision cannot be 
taken by consensus, by majority vote.  Arbitration awards are unappealable and binding on the 
Parties from receipt of the respective notification and are final in respect of them (Article  19). 
4.18.   Section VI of Chapter IV deals with compliance. The Arbitration Tribunal establishes the period 
of time for compliance with the award (Article 20).16 Before the end of the period  for com pliance, 
the Party complained against shall notify the other Party of the implementing measures that it has 
adopted or intends to adopt in order to comply with the award. If there is disagreement between 
the Parties concerning the consistency of the measur e adopted to comply with the award, the 
complaining party may seek recourse to the original Arbitration Tribunal which shall issue its decision 
within 45 days of the date of its re -establishment.  If the Party complained against fails to notify in 
due time the measures intended to comply with the award or if the Arbitration Tribunal decides that 
the implementing measures adopted are not in compliance with the award, the complaining Party is 
                                                
12 In cases of urgency, including those regarding perishable goods, the periods shall be reduced by half.  
13 The Parties may extend this term by consensus.  
14 If the Joint Committee seek s the opinion of experts , the recommendations shall be issued within 45  
days.  
15 If the Parties fail to appoint any arbitrators or alternates within 15 days, they shall be drawn by lot 
from the list of arbitrators.  
16 Where the Arbitration Tribunal does not establish a period of time  for compliance, the award shall be 
enforced within 180 days, unless the Parties agree otherwise.  WT/COMTD/RTA10/1/Rev.1  
 
- 24 - 
 
  entitled to temporarily suspend the application of benefits granted under the Agreement at a level 
equivalent to the adverse economic impact caused by the measure violating the Agreement. If the 
party complained against considers that the level of suspension is not equivalent to the adverse 
economic impact, it may make a w ritten request within 30 days from the date of suspension for the 
reconvening of the original Arbitration Tribunal who shall decide on the level of the suspension of 
benefits within 30 days.  
4.19.   The Joint Committee should review the implementation of the Agree ment within five years of 
its entry into force (Article 26) . 
4.7  Relationship with other agreements concluded by the Parties  
4.20.   In Article 4 of Chapter I, the Parties affirm their rights and obligations with respect to each 
other under the WTO Agreement and other  agreements to which they are party .  
4.21.   Article 5 of Chapter I states that the Agreement shall not prevent the maintenance or 
establishment of customs unions, free trade areas or any other arrangements for cross -border trade 
of the Parties with third countri es. 
4.22.   Table 4.1 shows the Parties' RTAs in force, notified and non -notified, other than the 
Agreement.  
Table 4.1 MERCOSUR and Egypt: Participation in other RTAs (notified and non -notified in 
force), as of 3 September  2019  
RTA Name  Date of entry 
into forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
MERCOSUR - COLLECTIVELY  
MERCOSUR - Chile 10-Mar-17 Goods  2017 Enabling Clause  
MERCOSUR - Mexico  28-Dec-16 Goods  2017 Enabling Clause  
MERCOSUR – SACU  01-Apr-16 Goods  2017 Enabling Clause  
MERCOSUR - Israel  23-Dec-09 Goods  2019 GATT Art. XXIV  
MERCOSUR - India 01-Jun-09 Goods  2010 Enabling Clause  
Southern Common Market (MERCOSUR)  29-Nov-91 
07-Dec-05 Goods  
Services  1991 
2006 Enabling Clause  
GATS Art. V  
MERCOSUR - Colombia  
[LAIA, AAP.CE N°72]  20-Dec-17 Goods  Not notified  
MERCOSUR - Accession of Venezuela  12-Aug-12 Goods & Services  Not notified  
MERCOSUR - Cuba  
[LAIA, AAP.CE N°62]  02-Jul-07 Goods  Not notified  
MERCOSUR - Peru  
[LAIA, AAP .CE N°58]  02-Jan-06 Goods & Services  Not notified  
MERCOSUR - Andean Community (except 
Peru) [LAIA, AAP.CE N°59]  05-Jan-05 Goods & Services  Not notified  
MERCOSUR - Bolivia  
[LAIA, AAP.CE N°36]  28-Feb-97 Goods & Services  Not notified  
MERCOSUR - INDIVIDUAL MEMBERS  
Argentina - Brazil  01-Jul-16 Goods  2017 Enabling Clause  
Mexico - Uruguay  15-Jul-04 Goods & Services  2013 GATT Art. XXIV & 
GATS Art. V  
Brazil – Mexico  02-May-03 Goods  2019 Enabling Clause  
LAIA - Accession of Cuba  26-Aug-99 Goods  1999 Enabling Clause  
GSTP - all MERCOSUR Parties  19-Apr-89 Goods  1989 Enabling Clause  
Argentina – Mexico  01-Jan-87 Goods  2019 Enabling Clause  
Mexico – Paraguay  01-Jan-84 Goods  2019 Enabling Clause  
LAIA - all MERCOSUR Parties  18-Mar-81 Goods  1982 Enabling Clause  
PTN - Brazil, Paraguay, Uruguay  11-Feb-73 Goods  1971 Enabling Clause  
Brazil - Uruguay  b Goods  2017 Enabling Clause  
Chile – Argentina  
[LAIA, AAP.CE N°35.61]  01-May-19 Goods & Services  Not notified  
Paraguay – Chinese Taipei  27-Feb-19 Goods & Services  Not notified  
LAIA - Accession of Panama  03-May-12 Goods  Not notified  WT/COMTD/RTA10/1/Rev.1  
 
- 25 - 
 
  RTA Name  Date of entry 
into forcea Coverage  GATT/WTO Notification  
Year WTO Provision  
Uruguay - Venezuela  
[LAIA, AAP.CE N°63]  03-Apr-09 Goods  Not notified  
Brazil - Suriname  
[LAIA, AAP.A25 TM N° 41]  26-Jul-06 Goods  Not notified  
Brazil - Guyana -Saint Kitts and Nevis  
[LAIA, AAP.A25TM N°38]  31-May-04 Goods  Not notified  
Argentina - Uruguay  
[LAIA, AAP.CE N°57]  01-May-03 Goods  Not notified  
LAIA - Seeds  
[AAP.AG N°2]  07-Jun-93c Goods  Not notified  
Argentina -Brazil -Uruguay  
[LAIA, AAP.A14TM N°6]  27-Jun-92 Goods  Not notified  
Chile - Argentina  
[LAIA, AAP.CE N°16]  02-Aug-91 Goods  Not notified  
Argentina - Paraguay  
[LAIA, AAP.CE N°13]  28-Nov-89 Goods  Not notified  
LAIA - Cultural Goods  
[LAIA AR.CEYC N°7]  01-Jan-89c Goods  Not notified  
Argentina - Uruguay  
[LAIA, AAP.AG N°1]  14-May-84 Goods  Not notified  
LAIA - Preferences in favour of Paraguay  
[LAIA, AR.AM N°3]  01-May-83c Goods  Not notified  
LAIA - Preferences in favour of Ecuador  
[LAIA, AR.AM N°2]  01-May-83c Goods  Not notified  
LAIA - Preferences in favour of Bolivia  
[LAIA, AR.AM N°1]  01-May-83c Goods  Not notified  
Paraguay - Venezuela  
[LAIA, AAP.CE N°64]  n.a. Goods  Not notified  
EGYPT  
EFTA – Egypt  01-Aug-07 Goods  2007 GATT Art. XXIV  
Agadir Agreement  27-Mar-07 Goods  2016 Enabling Clause  
Egypt – Turkey  01-Mar-07 Goods  2007 Enabling Clause  
Pan-Arab Free Trade Area (PAFTA)d 01-Jan-98 Goods  2006 GATT Art. XXIV  
PAFTA – Accession of Algeria  01-Jan-09 Goods  Not notified  
PAFTA – Accession of Palestine  01-Jan-98 Goods  Not notified  
European Union – Egypt  01-Jun-04 Goods  2004 GATT Art. XXIV  
Common Market for Eastern and Southern 
Africa (COMESA)e 08-Dec-94 Goods  1995 Enabling Clause  
COMESA - Accession of Tunisia  18-Apr-18 Goods  Not notified  
COMESA - Accession of Libya  03-Jan-05 Goods  Not notified  
COMESA - Accession of Seychelles  2001 Goods  Not notified  
COMESA - Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
COMESA - Accession of Djibouti  21-Dec-81 Goods  Not notified  
COMESA - Accession of DR Congo  21-Dec-81 Goods  Not notified  
COMESA - Accession of Madagascar  21-Dec-81 Goods  Not notified  
COMESA - Accession of Somalia  n.a. Goods  Not notified  
Global System of Trade Preferences among 
Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Protocol on Trade Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
a Dates of the first entry into force for at least one of the Parties.  
b  This agreement is notified but not yet in force. See WT/COMTD/N/53.  
c  Dates of entry into force differ. This Agreement is not applied by all LAIA Members.  
d  The notification in 2006  (WT/REG223/N/1) indicated that the Parties to the PAFTA were: Bahrain, 
Kingdom of ; Egypt; Iraq; Jordan; Kuwait, the State of ; Lebanon; Libya; Morocco; Oman; Qatar; 
Saudi  Arabia, Kingdom of ; Sudan; Syria; Tunisia; the United Arab Emirates and Yemen. The Tr eaties 
of Accession for Algeria and Palestine are yet to be notified.  
e  The notification in 1995 (WT/COMTD/N/3) indicated that the Parties to the COMESA were: Angola; 
Burundi; Comoros; Eritrea; Ethiopia; Kenya; Lesotho; Malawi; Mauritius; Rwanda; Sudan; E swatini; 
Tanzania; Uganda; Zambia; Zimbabwe. The Treaty of Accession of Egypt was notified in 2017 
(WT/COMTD/N/51). The Treaties of Accessions of Djibouti, DR Congo, Libya, Madagascar and 
Seychelles are yet to be notified. The withdrawal of Angola, Lesotho  and Tanzania have not yet been 
notified.  WT/COMTD/RTA10/1/Rev.1  
 
- 26 - 
 
  Note:  For those agreements negotiated under the LAIA framework, the LAIA reference is included in 
brackets. Details of these agreements can be found at: http://www.aladi.org.  
Source:  WTO Secretariat. Further information may be found in the WTO Database on RTAs:  
http://rtais.wto.org .  
 
4.8  Services and Investment  
4.23.   While trade in services is not covered by the Agreement, the Parties shall aim at achieving 
the gradual liberalization and the opening of their markets for trade in serv ices in accordance with 
the provisions of the GATS (Article 24 of Chapter I). To this end, the Parties will consider, in the 
Joint Committee, the possible modalities for opening negotiations on market access on trade in 
services. The Parties communicated  that there were no developments on the issue.  
4.24.   The Parties also recognize the importance of promoting cross -border investment flows and 
technology transfer as a means for achieving economic growth and development (Article 23 of 
Chapter I ). To increase invest ment flows, the Parties may cooperate through the exchange of 
information, the support of investment promotion activities, the potential negotiation of bilateral 
investment promotion agreements and the development of mechanisms for joint investment.  
4.9  Govern ment procurement  
4.25.   There are no provisions on Government procurement in the Agreement.  
4.26.   Argentina, Brazil and Paraguay are observer to the WTO's Agreement on Government 
Procurement ( GPA) whereas Uruguay and Egypt are neither parties nor observers.  
4.10  Intellectua l property rights  
4.27.   There are no provisions on intellectual property rights in the Agreement.  
4.11  Competition  
4.28.   There are no provisions on competition in the Agreement.  
4.12  Environment  
4.29.   There are no provisions on environment in the Agreement.  
4.13  Labour  
4.30.   There are no labour  provisions in the Agreement.  
4.14  Electronic commerce  
4.31.   There are no provisions on electronic commerce in the Agreement.  
4.15  Small and medium -sized enterprises  
4.32.   There are no specific provisions on small and medium -size enterprises in the Agreement. 
However, Article 23 of Chapter I provides that , to increase investment flows,  the Parties may 
cooperate on the development of mechanisms for joint investment, in particular with small and 
medium enterprises.  WT/COMTD/RTA10/1/Rev.1  
 
- 27 - 
 
  ANNEX 1 
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by them on MFN imports is shown  in Table A1. 1 (MERCOSUR) 
and Table A1. 2 (Egypt ), by HS  Chapters  1-24 (agricultural products), 25 -97 (industrial products) 
and total products. Applied MFN duty rates in 201 7 serve as a comparison.  
2. Argentina's overall average applied  MFN tariff rate in 2017 was 11.7%. The average MFN 
applied tariff on agricultural goods in HS Chapters 1 -24 was 10.5%, compared to an average MFN 
applied tariff of 11.8% on industrial goods. Upon entry into force of the Agreement, import duties 
for Egypti an goods fell to 10% overall and 9.1% and 10.1% respectively for agricultural and 
industrial products. As a result, on average, Egyptian exporters faced a relative preferential margin 
of 14.5% overall, 13.1% for agricultural products and 14.4% for industri al products. T he share of 
duty-free tariff lines increased from 8.1% to 26.8% overall while for agricultural products it rose 
from 8.9% to 12% and from 8% to 28.7% for industrial products. At the end of implementation, 
these shares will be respectively 98% , 94.2% and 98.4%.  
3. Brazil's overall average applied MFN tariff rate in 2017 was 11.6%. The average applied tariff 
on agricultural goods in HS Chapters 1 -24 was 10.6%, compared to an average applied tariff of 
11.7% on industrial goods. Upon entry into forc e of the Agreement, import duties for Egyptian goods 
fell to 9. 4% overall and 8. 8% and 9. 5% respectively for agricultural and industrial products. As a 
result, on average, Egyptian exporters faced a relative preferential margin of 19% overall, 1 7% for 
agricultural products and 18.8% for industrial products. T he share of duty -free tariff lines increased 
from 7.5% to 2 9.2% overall while for agricultural products it rose from 6.7% to 11.3% and from 
7.6% to 31.4% for industrial products. At the end of  implementation, these shares will be 
respectively 9 9%, 100% and 98. 9%.  
4. Paraguay's overall average applied MFN tariff rate in 2017 was 8.3%. The average applied 
tariff on agricultural goods in HS Chapters 1 -24 was 10.1%, compared to an average applied tar iff 
of 8.1% on industrial goods. Upon entry into force of the Agreement, import duties for Egyptian 
goods fell to 7% overall, and respectively 8.6% and 6.8% for agricultural and industrial products. 
As a result, on average, Egyptian exporters faced a relat ive preferential margin of 15.7% overall, 
14-9% for agricultural products and 16.1% for industrial products. The share of duty -free tariff lines 
increased from 16.2% to 35% overall while for agricultural products it rose from 8.7% to 11.3% 
and from 17.1% to 38% for industrial products. At the end of implementation, these shares will be 
respectively 9 9%, 100% and 9 9%.  
5. Uruguay's overall average applied MFN tariff rate in 2017 was 8.9%. The average applied tariff 
on agricultural goods in HS Chapters 1 -24 was 10.2%, compared to an average applied tariff of 
8.7% on industrial goods. Upon entry into force of the Agreement, import duties for Egyptian goods 
fell to 7.3% overall and respectively 8.7% and 7.2% for agricultural and industrial products. As a 
result, on average, Egyptian exporters faced a relative preferential margin of 18% overall, 14.7% 
for agricultural products and 1 7.2% for industrial products. T he share of duty -free tariff lines 
increased from 16.3% to 36.8% overall while for agricultural products it rose from 10.2% to 13.1% 
and from 17% to 39.7% for industrial products. At the end of implementation, these shares will be 
respectively 99%, 100% and 98.9%.  WT/COMTD/RTA10/1/Rev.1  
 
- 28 - 
 
  Table A1. 1 MERCOSUR: Indicators of MFN tarif f rates and preferential rates for imports 
from Egypt   MERCOSUR  
Origin 
of 
goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) Argentina  MFN 2017 11.7 12.7 8.1 10.5 11.6 8.9 11.8 12.8 8.0 
Egypt  2017 10.0 13.7 26.8 9.1 10.3 12.0 10.1 14.2 28.7 
 2018 8.7 11.9 26.8 7.7 8.8 12.0 8.8 12.4 28.7 
 2019 7.5 10.2 26.8 6.4 7.2 12.0 7.6 10.6 28.7 
 2020 6.2 9.3 33.3 5.0 7.3 30.9 6.3 9.5 33.6 
 2021 5.0 7.6 33.3 4.1 6.0 30.9 5.1 7.8 33.6 
 2022 3.9 5.8 33.3 3.2 4.7 30.9 4.0 6.0 33.6 
 2023 2.7 4.1 33.3 2.3 3.3 30.9 2.8 4.2 33.6 
 2024 1.6 4.6 65.6 1.4 7.1 80.2 1.6 4.4 63.8 
 2025 0.9 2.8 65.6 1.2 6.0 80.2 0.9 2.5 63.8 
 2026 0.3 15.7 98.0 1.0 16.4 94.2 0.2 15.3 98.4 Brazil  MFN 2017 11.6 12.6 7.5 10.6 11.4 6.7 11.7 12.7 7.6 
Egypt  2017 9.4 13.3 29.2 8.8 9.9 11.3 9.5 13.8 31.4 
 2018 8.2 11.6 29.2 7.4 8.3 11.3 8.3 12.1 31.4 
 2019 7.0 9.8 29.2 6.0 6.7 11.3 7.1 10.3 31.4 
 2020 5.7 9.0 35.9 4.6 6.6 30.3 5.9 9.3 36.6 
 2021 4.6 7.2 35.9 3.6 5.1 30.3 4.8 7.5 36.6 
 2022 3.5 5.5 35.9 2.6 3.7 30.3 3.7 5.8 36.6 
 2023 2.4 3.8 35.9 1.6 2.2 30.3 2.5 4.0 36.6 
 2024 1.3 4.0 66.9 0.6 3.2 82.7 1.4 4.1 65.0 
 2025 0.7 2.2 66.9 0.3 1.6 82.7 0.8 2.2 65.0 
 2026 0.1 11.1 99.0 0.0 0.0 100.0  0.1 11.1 98.9 Paraguay  MFN 2017 8.3 9.9 16.2 10.1 11.0 8.7 8.1 9.8 17.1 
Egypt  2017 7.0 10.8 35.0 8.6 9.7 11.3 6.8 11.0 37.9 
 2018 6.1 9.4 35.0 7.2 8.1 11.3 5.9 9.6 37.9 
 2019 5.2 7.9 35.0 5.8 6.6 11.3 5.1 8.2 37.9 
 2020 4.2 7.3 41.8 4.5 6.4 30.7 4.2 7.4 43.1 
 2021 3.4 5.9 41.8 3.5 5.0 30.7 3.4 6.0 43.1 
 2022 2.6 4.5 41.8 2.5 3.6 30.7 2.6 4.6 43.1 
 2023 1.8 3.1 41.8 1.5 2.2 30.7 1.8 3.2 43.1 
 2024 1.0 3.1 68.8 0.5 3.1 82.7 1.0 3.1 67.1 
 2025 0.5 1.7 68.8 0.3 1.6 82.7 0.6 1.7 67.1 
 2026 0.1 11.0 99.1 0.0 0.0 100.0  0.1 11.0 99.0 Uruguay  MFN 2017 8.9 10.6 16.3 10.2 11.3 10.2 8.7 10.5 17.0 
Egypt  2017 7.3 11.6 36.8 8.7 10.0 13.1 7.2 11.9 39.7 
 2018 6.4 10.1 36.8 7.3 8.4 13.1 6.3 10.4 39.7 
 2019 5.4 8.6 36.8 5.9 6.8 13.1 5.3 8.9 39.7 
 2020 4.4 7.9 43.7 4.5 6.6 32.1 4.4 8.1 45.1 
 2021 3.6 6.4 43.7 3.5 5.2 32.1 3.6 6.6 45.1 
 2022 2.8 4.9 43.7 2.5 3.7 32.1 2.8 5.1 45.1 
 2023 1.9 3.4 43.7 1.6 2.3 32.1 2.0 3.6 45.1 
 2024 1.1 3.5 68.5 0.6 3.4 82.9 1.2 3.5 66.7 
 2025 0.6 1.9 68.5 0.3 1.7 82.9 0.6 1.9 66.7 
 2026 0.1 11.7 99.0 0.0 0.0 100.0  0.1 11.7 98.9 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. WT/COMTD/RTA10/1/Rev.1  
 
- 29 - 
 
  6. Egypt's overall average applied MFN tariff rate in 2017 was 20%. The average MFN applied 
tariff on agricultural goods in HS Chapters 1 -24 was 66%, compared to an average MFN applied 
tariff of 10% on industrial goods. Upon entry into force of the Agreement,  imports from MERCOSUR 
faced average overall duties of around 18% and respectively 63% and 10% for agricultural and 
industrial products. As a result, on average, Argentinian exporters faced a relative preferential 
margin of 9.5% overall, 3.2% for agricultu ral products and 16.1% for industrial products; Brazilian  
and Uruguayan exporters face d a relative preferential margin of 10.1% overall, 3.2% for agricultural 
products and 16.9% for industrial products; Paraguayan exporters will face a relative preferential 
margin of 10.1% overall, 3.2% for agricultural products and 16.1% for industrial products.  The share 
of duty -free tariff lines increased from 11% to more than 31% overall whi le in agricultural products 
it rose from 17% to more than 37% and from 10% to 30% in industrial products. At the end of 
implementation, these shares will respectively exceed 96%, 89% and 9 7%.  
Table A1. 2 Egypt -MERCOSUR: Indicato rs of MFN tariff rates and preferential rates for 
imports from MERCOSUR   
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2017 19.9 22.5 11.4 65.6 79.5 17.2 12.4 13.8 10.4 Argentina  2017 18.0 26.3 31.4 63.5 101.9  37.2 10.4 15.0 30.4 
2018 16.8 24.5 31.4 62.5 100.3  37.2 9.2 13.2 30.4 
2019 15.6 22.7 31.4 61.5 98.7 37.2 8.0 11.4 30.4 
2020 14.4 26.1 45.0 60.5 115.5  47.0 6.7 12.1 44.6 
2021 13.4 24.4 45.0 59.6 113.9  47.0 5.7 10.3 44.6 
2022 12.4 22.6 45.0 58.7 112.3  47.0 4.7 8.5 44.6 
2023 11.4 20.8 45.0 57.9 110.6  47.0 3.7 6.7 44.6 
2024 10.4 44.6 76.4 57.0 234.8  74.6 2.7 11.6 76.7 
2025 9.8 42.0 76.4 56.7 233.3  74.6 2.0 8.8 76.7 
2026 9.2 266.6  96.3 56.3 596.9  89.3 1.4 56.9 97.5 Brazil  2017 17.9 26.1 31.4 63.4 101.7  37.2 10.3 14.9 30.4 
2018 16.6 24.2 31.4 62.2 99.9 37.2 9.0 12.9 30.4 
2019 15.2 22.2 31.4 61.0 98.0 37.2 7.6 11.0 30.4 
2020 13.9 25.3 45.0 59.8 114.3  47.0 6.3 11.3 44.6 
2021 12.8 23.3 45.0 58.8 112.4  47.0 5.2 9.3 44.6 
2022 11.7 21.3 45.0 57.8 110.5  47.0 4.0 7.3 44.6 
2023 10.6 19.3 45.0 56.9 108.7  47.0 2.9 5.3 44.6 
2024 9.5 40.7 76.4 55.9 230.0  74.6 1.8 7.8 76.7 
2025 8.8 37.6 76.4 55.4 228.0  74.6 1.1 4.6 76.7 
2026 8.1 462.6  98.0 54.9 817.0  92.0 0.3 34.1 99.1 Paraguay  2017 17.9 26.2 31.5 63.4 102.6  37.7 10.4 14.9 30.4 
2018 16.6 24.3 31.5 62.3 100.8  37.7 9.0 13.0 30.4 
2019 15.3 22.4 31.5 61.2 99.0 37.7 7.7 11.1 30.4 
2020 14.0 25.6 45.1 60.1 115.9  47.5 6.4 11.5 44.6 
2021 13.0 23.6 45.1 59.1 114.1  47.5 5.3 9.6 44.6 
2022 11.9 21.7 45.1 58.1 112.2  47.5 4.2 7.6 44.6 
2023 10.8 19.8 45.1 57.2 110.4  47.5 3.1 5.7 44.6 
2024 9.8 41.9 76.5 56.2 234.0  74.9 2.1 8.8 76.8 
2025 9.1 39.0 76.5 55.8 232.1  74.9 1.3 5.7 76.8 
2026 8.4 308.6  97.1 55.3 713.8  91.0 0.6 32.3 98.1 WT/COMTD/RTA10/1/Rev.1  
 
- 30 - 
 
  Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) Uruguay  2017 17.9 26.1 31.4 63.4 101.8  37.2 10.3 14.9 30.4 
2018 16.6 24.2 31.4 62.3 100.0  37.2 9.0 12.9 30.4 
2019 15.2 22.3 31.4 61.1 98.2 37.2 7.6 11.0 30.4 
2020 13.9 25.4 45.0 60.0 114.7  47.0 6.3 11.3 44.6 
2021 12.8 23.4 45.0 59.1 112.9  47.0 5.2 9.3 44.6 
2022 11.7 21.4 45.0 58.1 111.1  47.0 4.0 7.3 44.6 
2023 10.7 19.4 45.0 57.1 109.2  47.0 2.9 5.3 44.6 
2024 9.6 40.9 76.4 56.2 231.3  74.6 1.8 7.8 76.7 
2025 8.9 37.8 76.4 55.7 229.4  74.6 1.1 4.6 76.7 
2026 8.1 442.2  98.0 55.2 750.1  91.3 0.3 34.1 99.1 
Note:  Based on the HS2007 nomenclature. For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement and the WTO -IDB. 
 
7. Table A1. 3 and Table A1. 4 show the market access oppor tunities in individual MERCOSUR 
States for Egypt's top 25 exports, which in 2014 -2016 accounted for 46% of its global exports. 
Egypt's top 25 exports cover a total of 122 lines in all MERCOSUR State' s tariff . Of these lines, 36 
were already duty free on an  MFN basis in 2017  in Argentina . Four lines were liberalized in 201 7, 
eight are to be liberalized in 2020, 58 in 2024 and 14 in 2026. Only two  lines (oranges and furniture)  
remain dutiable after the end of implementation of the Agreement  with average MFN d uties of 10% 
and 18%  in 2017 . In Brazil , 36 lines were already duty free on an MFN basis in 201 7. 44 lines were 
liberalized in 2017, 22 are to be liberalized in 2020, eight in 2024 and 12 in 2026. In Paraguay, 40 
lines were already duty free on an MFN basis in 2017. Eight lines were liberalized in 2017, five are 
to be liberalized in 2020, 51 in 2024 and 18 in 2026. For Uruguay, 41 lines were already duty free 
on an MFN basis in 2017. 13 lines were liberalized in 2017, 36 are to be liberalized in 2020, 19 in 
2024 and 1 3 in 2026. At the end of implementation, no lines will remain dutiable in Brazil, Paraguay 
and Uruguay.  
Table A1. 3 MERC OSUR (Argentina and Brazil): Market access opportunities under the 
agreement for Egypt's top 25 exports to the world, 2014 -2016  
Egypt 's top 25 
export products 
in 2014 -2016  Access Conditions to MERCOSUR parties'  import markets  HS number  
Share in global 
exports (%)  Argentina  Brazil  
MFN rate 2017  Duty -free lines 
under the 
Agreement  
Remain 
dutiable  MFN rate 2017  Duty -free lines 
under the 
Agreement  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  2017  
2020  
2024  
2026  
2017  
2020  
2024  
2026  
270900  9.6 0.0 2       0.0 2      
710812  5.4 0.0 2       0.0 2      
271011  3.8 0.0 10       0.0 10      
271019  3.0 0.8 10 2  1  1  2.2 10 2  1  1 
852872  2.7 20.0  1    1  20.0  1    1 
310210  2.2 6.0  2  1  1  3.0 1 1 1    
080510  2.0 10.0  1     1 10.0  1  1   
854420  1.5 16.0  1   1   16.0  1 1    
570190  1.4 35.0  1    1  35.0  1    1 
940360  1.3 18.0  1     1 18.0  1 1    
330290  1.1 14.0  3   1 2  14.0  3   1 2 
854411  1.1 14.0  1    1  14.0  1 1    WT/COMTD/RTA10/1/Rev.1  
 
- 31 - 
 
  Egypt 's top 25 
export products 
in 2014 -2016  Access Conditions to MERCOSUR parties'  import markets  HS number  
Share in global 
exports (%)  Argentina  Brazil  
MFN rate 2017  Duty -free lines 
under the 
Agreement  
Remain 
dutiable  MFN rate 2017  Duty -free lines 
under the 
Agreement  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  2017  
2020  
2024  
2026  
2017  
2020  
2024  
2026  
381700  1.0 13.0  2   1 1  13.0  2   1 1 
080610  1.0 10.0  1    1  10.0  1    1 
300490  0.9 10.4 10 53 1 1 51   10.8 9 54 37 17   
680221  0.9 8.0  1  1    8.0  1  1   
070190  0.9 10.0  1   1   10.0  1   1  
070310  0.9 5.0 2 2  2    5.0 2 2   2  
040630  0.9 16.0  1   1   16.0  1   1  
392020  0.8 9.0  4 2   2  9.0  4 2   2 
620349  0.8 35.0  1    1  35.0  1    1 
390210  0.8 14.0  2   2   14.0  2   2  
610910  0.8 35.0  1    1  35.0  1    1 
621040  0.7 35.0  1    1  35.0  1    1 
280300  0.7 6.0  3 1 2    6.0  3 1 2   
Total  46.3  36 86 4 8 58 14 2  36 86 44 22 8 12 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and UNSD, Comtrade database.  
Table A1. 4 MERCOSUR (Paraguay and Uruguay): Market access opportunities under the 
agreement for Egypt's top 25 exports to the world, 2014 -2016  
Egypt 's top 25 
export products 
in 2014 -2016  Access Conditions to MERCOSUR parties'  import markets  HS number  
Share in global 
exports (%)  Paraguay  Uruguay  
MFN rate 2017  Duty -free lines under 
the Agreement  MFN rate 2017  Duty -free lines 
under the 
Agreement  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  2017  
2020  
2024  
2026  
2017  
2020  
2024  
2026  
270900  9.6 0.0 2      0.0 2      
710812 5.4 0.0 2      0.0 2      
271011  3.8 0.0 10      0.0 10      
271019  3.0 0.8 10 2  1  1 0.8 10 2  1  1 
852872  2.7 6.0  1    1 20.0  1    1 
310210  2.2 0.0 2      6.0  2 2    
080510  2.0 10.0  1  1   10.0  1  1   
854420  1.5 6.0  1    1 16.0  1    1 
570190  1.4 20.0  1   1  20.0  1    1 
940360  1.3 18.0  1    1 18.0  1    1 
330290  1.1 8.3 1 2    2 4.7 2 1    1 
854411  1.1 7.0  1 1    14.0  1  1   
381700  1.0 13.0  2   1 1 7.0 1 1    1 
080610  1.0 10.0  1    1 10.0  1    1 
300490  0.9 10.0 10 53 2  45 6 10.4 10 53 8 30 15  
680221  0.9 8.0  1  1   8.0  1  1   
070190  0.9 10.0  1   1  10.0  1   1  
070310  0.9 5.0 2 2 2    5.0 2 2   2  
040630  0.9 16.0  1   1  16.0  1   1  
392020  0.8 9.0  4 2   2 7.7  4 2   2 
620349  0.8 20.0  1   1  20.0  1    1 
390210  0.8 7.0 1 1   1  0.0 2      
610910  0.8 25.0  1    1 20.0  1    1 
621040  0.7 20.0  1    1 20.0  1    1 WT/COMTD/RTA10/1/Rev.1  
 
- 32 - 
 
  Egypt 's top 25 
export products 
in 2014 -2016  Access Conditions to MERCOSUR parties'  import markets  HS number  
Share in global 
exports (%)  Paraguay  Uruguay  
MFN rate 2017  Duty -free lines under 
the Agreement  MFN rate 2017  Duty -free lines 
under the 
Agreement  Average 
(%) 
Duty free 
lines  
Dutiable 
lines  
Average 
(%) 
Duty free 
lines  
Dutiable 
lines  2017  
2020  
2024  
2026  
2017  
2020  
2024  
2026  
280300  0.7 6.0  3 1 2   6.0  3 1 2   
Total  46.3  40 82 8 5 51 18  41 81 13 36 19 13 
Note:  Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and UNSD, Comtrade database.  
 
8. Table A1. 5 shows the market access opportunities in Egypt for Argentina 's top 25 exports, 
which in 2014 -2016 accounted for 63% of its global exports. Argentina 's top 25 exports cover a total 
of 34 lines in Egypt's tariff of which 12 were already duty free on an MFN basis in 2017. Four lines 
are to be liberalized in 2020, 7 in 2024 and 9 in 2026. Two lines ( residues from the extraction of 
soya-bean oil and wine ) will remain dutiable at the end of implementation  with respective MFN tariff s 
of 5% and 1,800 % in 2017 .  
Table A1. 5 Egypt: Market access opportunities under the agreement for Argentina' s top 
25 exports to the world  
Argentina's top export products  
in 2014 -2016  Access Conditions to Egypt 's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2017  No. of duty 
free lines 
under the 
agreement  
Remain dutiable  Average MFN 
rate (%)  
No. of duty -
free lines  
No. of 
dutiable lines  
2020  
2024  
2026  
230400  Oilcake and other solid residues, whether 
or not  ground or in the form of pellets, 
resulting from the extraction of soya -bean 
oil 17.2 5.0  1    1 
120100  Soya beans, whether or not broken  6.2 0.0 1      
150710  Crude soya -bean oil, whether or not 
degummed  6.0 0.0 1      
100590  Maize  5.8 0.0 1      
870421  Motor vehicles for the transport of goods, 
with compression -ignition internal 
combustion piston engine  4.4 20.0  2  1 1  
710812  Gold, incl. gold plated with platinum, 
unwrought, for non -monetary purposes  3.4 0.0 1      
100190  Wheat and meslin  1.9 0.0 1      
382490  Chemical products and preparations of the 
chemical or allied industries, n.e.s.  1.7 2.0  1  1   
270900  Petroleum oils and oils obtained from 
bituminous minerals, crude  1.7 0.0 1      
870323  Motor cars and other motor vehicles 
principally designed for the transport of 
persons  1.4 56.3  4   4  WT/COMTD/RTA10/1/Rev.1  
 
- 33 - 
 
  Argentina's top export products  
in 2014 -2016  Access Conditions to Egypt 's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2017  No. of duty 
free lines 
under the 
agreement  
Remain dutiable  Average MFN 
rate (%)  
No. of duty -
free lines  
No. of 
dutiable lines  
2020  
2024  
2026  
030613  Frozen shrimps and prawns, whether in 
shell or not, incl. shrimps and prawns in 
shell, cooked by steaming or by boiling in 
water  1.4 20.0  1   1  
220421  Wine of fresh grapes, incl. fortified wines, 
and grape must whose fermentation has 
been arrested by the addition of alcohol, in 
containers of <= 2 l  1.2 1,800  1    1 
260300  Copper ores and concentrates  1.1 2.0  1  1   
870321  Motor cars and other motor vehicles 
principally designed for the transport of 
persons  1.1 30.0  1   1  
020130  Fresh or chilled bovine meat, boneless  1.0 0.0 1      
870840  Gear boxes and parts thereof  0.9 2.0  1  1   
100300  Barley  0.9 0.0 1      
040221  Milk and cream in solid forms, of a fat 
content by weight of > 1,5%, 
unsweetened  0.8 7.5 2 2 2    
870431  Motor vehicles for the transport of goods, 
with spark -ignition internal combustion 
piston engine, of a gross vehicle weight 
<= 5 t  0.8 20.0  2  1 1  
271011  Light oils and preparations, of petroleum 
or bituminous minerals which >= 90% by 
volume "incl. losses" distil at 210°c "astm 
d 86 method"  0.8 5.0  1 1    
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in measured 
doses  0.8 2.5 1 1  1   
200811  Groundnuts, prepared or preserved  0.7 20.0  1  1   
410441  Full grains leather, unsplit and grain splits 
leather, in the dry state "crust"  0.7 5.0  1 1    
020230  Frozen, boneless meat of bovine animals  0.6 0.0 1      
730429  Casing and tubing, seamless, of iron or 
steel, of a kind used in drilling for oil or 
gas 0.6 5.0  1   1  
  62.8  12 22 4 7 9 2 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and the UNSD, Comtrade database.  
 WT/COMTD/RTA10/1/Rev.1  
 
- 34 - 
 
  9. Table A1. 6 shows the market access opportunities in Egypt for Brazil 's top 25 exports, which 
in 2014 -2016 accounted for 58% of its global exports. Brazil 's top 25 exports cover a total of 29 lines 
in Egy pt's tariff of which 9 were already duty free on an MFN basis in 2017. Two lines were liberalized 
in 2017 , while two are to be liberalized  in 2020, five in 2024 and six in 2026. Five lines ( residues 
from the extraction of soya -bean oil, frozen chicken, tob acco and sugar ) will remain dutiable at the 
end of implementation with average MFN tariff ranging from 5% to 20% or subject to a specific duty  
in 2017 .  
Table A1. 6 Egypt: Market access opportunities under the agreement for Brazil's top 25 
exports to the world  
Brazil's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  
Remain dutiable  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
120100  Soya beans, whether or not 
broken  10.6 0.0 1       
260111  Non-agglomerated iron ores and 
concentrates  7.0 0.0 1       
270900  Petroleum oils and oils obtained 
from bituminous minerals, crude  6.4 0.0 1       
170111  Raw cane sugar  3.6 20.0  1   1   
230400  Oilcake and other solid residues, 
whether or not ground or in the 
form of pellets, resulting from the 
extraction of soya -bean oil  3.0 5.0  1     1 
090111  Coffee  2.7 0.0 1       
470329  Semi-bleached or bleached non -
coniferous chemical wood pulp, 
soda or sulphate  2.6 2.0  1   1   
100590  Maize  2.1 0.0 1       
020230  Frozen, boneless meat of bovine 
animals  2.1 0.0 1       
020714  Frozen cuts and edible offal of 
fowls of the species gallus 
domesticus  2.1 30.0  1    1  
260112  Agglomerated iron ores and 
concentrates  1.9 0.0 1       
880240  Aeroplanes and other powered 
aircraft of an of an unladen weight 
> 15.000 kg  1.5 5.0  1 1     
870323  Motor cars and other motor 
vehicles principally designed for 
the transport of persons  1.2 56.3  4    4  
890590  Light-vessels, fire -floats, floating 
cranes and other vessels  1.2 5.0  1 1     
281820  Aluminium oxide  1.2 2.0  1  1    
020712  Frozen fowls of the species gallus 
domesticus, not cut in pieces  1.1 30.0  1     1 
240120  Tobacco, partly or wholly 
stemmed or stripped, otherwise 
unmanufactured  1.0 6.1 
EGP 
per net 
kg  1     1 
271019  Medium oils and preparations, of 
petroleum or bituminous 
minerals, n.e.s.  1.0 5.0  1  1    
170199  Cane or beet sugar and 
chemically pure sucrose, in solid 
form  1.0 20.0  2     2 
841191  Parts of turbojets or 
turbopropellers, n.e.s.  1.0 5.0  1   1   WT/COMTD/RTA10/1/Rev.1  
 
- 35 - 
 
  Brazil's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  
Remain dutiable  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
260300  Copper ores and concentrates  1.0 2.0  1   1   
720712  Semi-finished products of iron or 
non-alloy steel containing, by 
weight, < 0,25% of carbon  0.9 0.0 1       
710813  Gold, incl. gold plated with 
platinum, in semi -manufactured 
forms, for non-monetary purposes  0.8 10.0  1   1   
720293  Ferro-niobium  0.8 2.0  1    1  
520100  Cotton, neither carded nor 
combed  0.6 0.0 1       
 Total of the above  58.2  9 20 2 2 5 6 5 
Note:  Based on the HS2007 nomenclature.  For tariff lines subject to TRQs only the out -of-quota duty is 
included in the tariff -related level calculations.  
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and the UNSD, Comtrade database.  
 
10. Table A1. 7 shows the market access opportunities in Egypt for Paraguay 's top 25 exports, 
which in 2014 -2016 accounted for 91% of its global exports. Paraguay 's top 25 exports cover a total 
of 28 lines in Egypt's tariff of which 12 were already  duty free on an MFN basis in 2017. One line 
was liberalized in 2017 , five are to be liberalized in 2020, seven in 2024 and two in 2026. One line 
(residues from the extraction of soya -bean oil ) will remain dutiable at the end of implementation 
with an average MFN tariff of 5% in 2017 .  
Table A1. 7 Egypt: Market access opportunities under the agreement for Paraguay' s top 
25 exports to the world  
Paraguay's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  
Remain dutiable  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
271600  Electrical energy  23.8 0.0 1       
120100  Soya beans, whether or not 
broken  21.6 0.0 1       
230400  Oilcake and other solid residues, 
whether or not  ground or in the 
form of pellets, resulting from the 
extraction of soya -bean oil  10.8 5.0  1     1 
020230  Frozen, boneless meat of bovine 
animals  7.8 0.0 1       
020130  Fresh or chilled bovine meat, 
boneless  5.4 0.0 1       
150710  Crude soya -bean oil, whether or 
not degummed  5.3 0.0 1       
100590  Maize  4.3 0.0 1       
100190  Wheat and meslin  1.4 0.0 1       
410411  Full grains, unsplit and grain 
splits, in the wet state   1.4 3.5  2  2    WT/COMTD/RTA10/1/Rev.1  
 
- 36 - 
 
  Paraguay's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  
Remain dutiable  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
854430  Ignition wiring sets and other 
wiring sets for vehicles, aircraft or 
ships 1.3 5.0  1   1   
100630  Semi-milled or wholly milled rice, 
whether or not polished or glazed  1.1 0.0 1       
170111  Raw cane sugar  0.8 20.0  1   1   
050400  Guts, bladders and stomachs of 
animals (other than fish), whole 
and pieces thereof, fresh, chilled, 
frozen, salted, in brine, dried or 
smoked  0.6 2.0  1   1   
392330  Carboys, bottles, flasks and 
similar articles for the conveyance 
or packaging of goods, of plastics  0.6 2.0  1    1  
120740  Sesamum seeds, whether or not 
broken  0.6 0.0 1       
100620  Husked or brown rice  0.5 0.0 1       
710813  Gold, incl. gold plated with 
platinum, in semi -manufactured 
forms, for non -monetary purposes  0.5 10.0  1   1   
020629  Frozen edible bovine offal  0.4 5.0  1 1     
120799  Oil seeds and oleaginous fruits, 
whether or not broken  0.4 2.0  1   1   
300490  Medicaments consisting of mixed 
or unmixed products for 
therapeutic or prophylactic 
purposes, put up in measured 
doses  0.4 2.5 1 1   1   
890190  Vessels for the transport of goods 
and vessels for the transport of 
both persons and goods  0.4 1.0 1 1  1    
440290  Wood charcoal, incl. shell or nut 
charcoal, whether or not 
agglomerated  0.4 5.0  1   1   
630140  Blankets and travelling rugs of 
synthetic fibres  0.4 35.0  1    1  
271019  Medium oils and preparations, of 
petroleum or bituminous 
minerals, n.e.s.  0.3 5.0  1  1    
410441  Full grains leather, unsplit and 
grain splits leather, in the dry 
state "crust"  0.3 5.0  1  1    
 Total of the above  90.9  12 16 1 5 7 2 1 
Note:  Based on the HS2007 nomenclature.   
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and the UNSD, Comtrade database.  
 WT/COMTD/RTA10/1/Rev.1  
 
- 37 - 
 
  11. Table A1. 8 shows the market access opportunities in Egypt for Uruguay 's top 25 exports, 
which in 2014 -2016 accounted for 70% of its global exports. Uruguay 's top 25 exports cover a total 
of 37 lines in Egypt's tariff of which 14 were already duty free on an MFN basis  in 2017. Two lines 
were liberalized in 2017 , six are to be liberalized in 2020, seven in 2024 and eight in 2026  thus 
leaving no lines dutiable at the end of implementation.  
Table A1. 8 Egypt: Market access opportunities under t he agreement for Uruguay's top 
25 exports to the world  
Uruguay's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
120100  Soya beans, whether or not 
broken  15.1 0.0 1      
020230  Frozen, boneless meat of bovine 
animals  12.3 0.0 1      
440399  Wood in the rough, whether or 
not stripped of bark or sapwood, 
or roughly squared  6.6 2.0  1  1   
020130  Fresh or chilled bovine meat, 
boneless  4.7 0.0 1      
100630  Semi-milled or wholly milled rice, 
whether or not polished or glazed  4.3 0.0 1      
040221  Milk and cream in solid forms, of a 
fat content by weight of > 1,5%, 
unsweetened  3.7 7.5 2 2  2   
100190  Wheat and meslin  2.4 0.0 1      
110710  Malt  2.0 10.0  1    1 
010290  Live bovine animals  1.9 0.0 1      
040690  Cheese  1.7 5.0 1 1  1   
410441  Full grains leather, unsplit and 
grain splits leather, in the dry 
state "crust", of hides and skins of 
bovine "incl. buffalo" or equine 
animals, without hair on  1.7 5.0  1  1   
510529  Wool, combed  1.6 5.0  1   1  
392330  Carboys, bottles, flasks and 
similar articles for the conveyance 
or packaging of goods, of plastics  1.4 2.0  1    1 
151790  Edible mixtures or preparations of 
animal or vegetable fats or oils 
and edible fractions of different 
fats or oils  1.0 16.3  4 1 1 1 1 
020220  Frozen bovine cuts, with bone in  1.0 0.0 1      
940190  Parts of seats, n.e.s.  0.9 10.0  1   1  
040210  Milk and cream in solid forms, of a 
fat content by weight of <= 1,5%  0.9 0.0 1      
440122  Wood in chips or particles  0.9 2.0  1   1  
400510  Rubber, unvulcanised, 
compounded with carbon black or 
silica, in primary forms or in 
plates, sheets or strip 0.9 10.0  1    1 
410792  Grain splits leather  0.8 10.0  1   1  
040510  Butter  0.8 2.5 1 1 1    WT/COMTD/RTA10/1/Rev.1  
 
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  Uruguay's top export products  
in 2014 -2016  Access Conditions to Egypt 's import markets  
HS number and description of the 
product  
Share in global 
exports (%)  MFN 2017  No. of duty -free 
lines under the 
agreement  Average 
MFN rate 
(%) 
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2017  
2020  
2024  
2026  
300490  Medicaments consisting of mixed 
or unmixed products for 
therapeutic or prophylactic 
purposes, put up in measured 
doses  0.8 2.5 1 1   1  
030379  Frozen freshwater and saltwater 
fish  0.8 0.0 1      
870323  Motor cars and other motor 
vehicles principally designed for 
the transport of persons  0.8 56.3  4    4 
020629  Frozen edible bovine offal  0.8 5.0  1   1  
 Total of the above  69.6  14 23 2 6 7 8 
Note:  Based on the HS2007 nomenclature.   
Source:  WTO estimates based on data in the Agreement, the WTO -IDB and the UNSD, Comtrade database.  
 
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