WT/REG4 56/1 
5 September  2022 
(22-5365) Page: 1/42 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
TRADE CONTINUITY AGREEMENT BETWEEN THE UNITED KINGDOM AND MEXICO  
(GOODS1) 
 Report by the Secretariat  
This report, prepared for the consideration of the Trade Continuity Agreement between 
the United Kingdom and Mexico , 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 terminology used in the Agreement and in the 
comment s 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 Transparency Mechanism for 
Regional Trade Agre ements (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 Jean-Daniel Rey  
(tel: +41 22 739 52 64 ). Any statistical question s arising from this report may be 
addressed to Rowena Cabos  (tel: +41 22 739 51 85 ).  
 
1 A separate factual presentation on trade in services aspects of the Trade Continuity Agreement 
between the United Kingdom and Mexico shall be drafted and circulated , and the consideration of the services 
aspects of the Agreement conducted , only once the C RTA will have  been informed by the Parties that specific 
commitments on trade in services have  been agreed upon , which is currently not the case.  WT/R EG456/1  
 
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ..... 4 
1.2   Trade in services and investment  ................................ ................................ .................  6 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ....................  10 
2.1   Background information  ................................ ................................ ............................  10 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  15 
3.1   Import duties and charges, and quantitative restrictions  ................................ ................  16 
3.1.1   General provisions  ................................ ................................ ................................ . 16 
3.2   Liberalization of trade and tariff lines  ................................ ................................ ...........  16 
3.2.1   Liberalization schedule ................................ ................................ ............................  16 
3.2.1.1    The United Kingdom  ................................ ................................ ............................  19 
3.2.1.2    Mexico  ................................ ................................ ................................ ...............  21 
3.2.2   Tariff rate quotas  ................................ ................................ ................................ ... 23 
3.3   Rules of origin  ................................ ................................ ................................ ..........  24 
3.4   Export duties and charges, and quantitative restrictions  ................................ .................  25 
3.5   Regulatory provisions on trade in goods  ................................ ................................ ....... 26 
3.5.1   Standards  ................................ ................................ ................................ .............  26 
3.5.1.1    Sanitary and phytosanitary measures  ................................ ................................ .... 26 
3.5.1.2    Technical barriers to trade  ................................ ................................ ....................  26 
3.5.2   Safeguard mechanisms  ................................ ................................ ...........................  27 
3.5.2.1    Global safeguards  ................................ ................................ ...............................  27 
3.5.2.2    Bilateral safeguards  ................................ ................................ .............................  27 
3.5.2.3   Specific safeguards for agriculture  ................................ ................................ .........  27 
3.5.2.4    Balance -of-payments safeguards  ................................ ................................ ...........  27 
3.5.3   Anti-dumping and countervailing measures  ................................ ...............................  27 
3.5.4   Subsidies and state -aid ................................ ................................ ...........................  27 
3.5.5   Customs -related procedures  ................................ ................................ ....................  28 
3.6   Sector -specific provisions on trade in goods  ................................ ................................ . 28 
3.6.1   Steel products  ................................ ................................ ................................ ....... 28 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  28 
4.1   Transparency  ................................ ................................ ................................ ...........  28 
4.2   Current payments and capital movements  ................................ ................................ .... 28 
4.3   Exceptions  ................................ ................................ ................................ ...............  28 
4.3.1   General exceptions  ................................ ................................ ................................  28 
4.3.2   Security exceptions  ................................ ................................ ................................  29 
4.3.3   Taxation  ................................ ................................ ................................ ...............  29 
4.4   Accession and withdrawal  ................................ ................................ ..........................  29 
4.5   Institutional framework  ................................ ................................ .............................  29 
4.6   Dispute settlement  ................................ ................................ ................................ ... 29 WT/REG456/1  
 
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  4.7   Relationship with other agreements concluded by the Parties  ................................ ..........  30 
4.8   Government procurement  ................................ ................................ ..........................  33 
4.9   Intellectual property rights  ................................ ................................ .........................  33 
4.10   Competition and state monopolies  ................................ ................................ .............  34 
4.11   Labour and environment  ................................ ................................ ..........................  34 
4.12   Electronic commerce  ................................ ................................ ...............................  35 
4.13   Small and medium -sized enterprises  ................................ ................................ .........  35 
4.14   Other  ................................ ................................ ................................ ....................  35 
4.14.1    Trade in services and investment  ................................ ................................ ...........  35 
ANNEX 1  ................................ ................................ ................................ ........................  37 
ANNEX 2  ................................ ................................ ................................ ........................  41 
 
  WT/R EG456/1  
 
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Key Facts  
 
Parties to the Agreement:  The United Kingdom and Mexico  
 
Date of Signature:    15 December 2020  
 
Date of Entry into Force:  1 June 2021  
 
Date of Notification:   28 June 2021  
 
Full implementation:   1 June 2021  
 
 
 The Factual Presentation describes the Trade Continuity Agreement  between the United 
Kingdom and Mexico  (hereinafter referred to as the Agreement), which entered into force  on 1 June 
2021, alongside preferences granted under  an Exchange of Letters on preferences between 1 
January 2021 and the date of entry into force of the Agreement . As the Agreement preserves most 
of the commitments  between the Parties under the Economic Partnership, Political Coordination and 
Cooperation Agreement between Mexico and  the European Union  (hereinafter referred to as 
"EPPCCA ") that entered into force on 1 July 2000 ( for trade in goods), and on 1 October 2000 ( for 
trade in services)  the factual presentation  therefore  also refers to the EPPCCA , as amended and 
progressively complemented .2 
 
 While the Agreement and the EPPCCA cover certain aspects of trade in services, there are no 
specific commitments on trade in services in either Agreement. The  factual presentation does not  
cover  the trade in  services aspects  of the Agreement  in detail .3 A factual presentation on trade in 
services aspects of the Agreement  shall therefore  be prepared  once the Parties have completed 
negotiations of specific commitments on trade in services.  
 
1  TRADE ENVIRONMENT  
1.1  Merchandise trade4 
1.1.  In 2020, the UK's merchandise exports amounted to USD 403.9 billion and its merchandise 
imports to USD 632.6 billion. In the same year, Mexico's  merchandise exports amounted to USD 
418.1  billion and its merchandise imports to USD 383.3  billion. Accordin g to the same data sources, 
the UK was Mexico's  14th largest source of imports ( 0.47% of Mexico's  total imports) and 9th largest 
destination for exports ( 0.62% of Mexico's  total exports), while Mexico  was the UK's 24th largest 
source of imports ( 0.41%) and 27th largest export destination ( 0.33%). 
1.2.  In international comparisons, and based on 2020 trade data, the UK was the 12th largest 
exporter and the 5th largest importer of merchandise in the world (respectively 2.3% of world 
exports and 3.56% of world imports). In comparison, Mexico  was the 7th largest global exporter and 
the 9th largest global importer of merchandise (respectively 2. 37% of world exports and 2. 21% of 
world imports). Both Parties' trade is dominated by ma nufactured products which made up 71.6% 
and 66.1% of the UK's merchandise exports and imports respectively, and 78.8% and 7 3.9% of 
exports and imports respectively for Mexico . 
1.3.  Chart 1.1 summarizes the trends in global trade of the Parties as well as their bilateral trade 
relations for the period 2018 -2020. Both countries recorded a drop in their global merchandise trade 
 
2 For more information on the EPPCCA , readers may refer to the WTO documents series WT/REG 109. 
3 This follows a decision at the 36th session of the CRTA to put on hold the factual examination of trade 
in services aspects of notified RTAs until the specific commitments on services have been negotiated by the 
Parties (document WT/REG/M/36).  
4 Unless otherwise indicated, Section s 1.1 and  1.2 are based on data from the UK and from the UNSD 
Comtrade database (for Mexico). Data from the UK include intra -EU trade while data from the UNSD Comtrade 
database exclude intra -EU trade. Ranks and shares in world trade are based on the WTO Trade Profi les, 
February 2022 . WT/REG456/1  
 
- 5 - 
 
  in 2020 related in part to the COVID -19 pandemic. From 2018 to 2020, the UK's global trade deficit 
deepened (from USD 185.8 billion in 2018  and USD 227 billion in 2019 to USD 228.7 billion in 
2020).5 During the same period, while Mexico experienced a global trade surplus in 2018 (USD 13.6 
billion) data show a growing global trade deficit in 2019 and 2020, from USD 5.4 billion in 2019 to 
USD 34.8 billion in 20 20. The evolution of bilateral trade between the Parties shows a  growth  export  
from Mexico into the UK and a  fall in  imports from the UK, as compared with 2018 , with  a moderate 
positive balance in favour of Mexico .  
Chart 1.1 United Kingdom - Mexico : Merchandise bilateral trade and with world (2018 -
2020)  
 
Source:  Based on data provided by the Parties and UNSD, Comtrade database.  
 
1.4.  The commodity structure of trade between the UK  and Mexico , as well as both Parties' global 
trade in the period 2018 -2020, are shown in Chart 1.2 on the basis of Harmonized System (HS) 
sections, using the same statistics as in the previous Chart.6 Precious metals (in particular non -
monetary gold) acco unt for almost  half of the UK's imports from Mexico  (corresponding to 42.7% of 
the UK's imports from Mexico ), while machinery and mechanical appliances constitute the second 
largest category of UK's imports from Mexico (corresponding to 24% of the UK's tot al import from 
Mexico ). These two categories of commodities corresponded to, respectively, 1.7% and 35.2% of 
Mexico's exports to the world and to, respectively, 11.9% and 21.2% of the UK's global imports. 
The three commodities most imported by Mexico from the UK were machinery and mechanical 
appliances; chemical products; and vehicles, aircrafts, and vessels , representing respectively 
29.6%, 16.8%, and 9.1% of Mexico's imports from its partner. The same commodities corresponded 
to, respectively, 21.2%, 9.4%, and 12.4% of the UK's global exports, and to, respectively, 37.8%, 
7.1%, and 9. 4% of Mexico's  total imports from the world.  
 
5 Based on data from the UK. It should be noted that 2018 was an outlier with exceptionally high trade.  
6 The national statistics of the Parties may differ  from the  other  sources systematically used in the 
preparation of factual presen tations.  
05101520253035404550
0100200300400500600700800
2018 2019 2020B. Mexico
(USD B illions)
Imports from United Kingdom (Right Axis)
Exports to United Kingdom (Right Axis)
Total Imports
Total Exports
05101520253035404550
0100200300400500600700800
2018 2019 2020A. United Kingdom
(USD Billions)
Imports from Mexico (Right Axis)
Exports to Mexico (Right Axis)
Total Imports
Total ExportsWT/R EG456/1  
 
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  Chart 1.2 United Kingdom - Mexico : product composition of merchandise trade, by HS 
Section, annual average (2018 -2020)  
 
Source:  Based on data provided by the Parties and UNSD, Comtrade database.  
 
1.2  Trade in services and investment  
1.5.  In 20 20, the UK was ranked the world's 2nd largest exporter and 5th largest importer of 
commercial service s, while Mexico  was the world's 25th largest exporter and 22nd largest importer . 
The UK's share in commercial services trade corresponded to 6.89% of world exports (valued at 
USD 338.8 billion ) and 4. 38% of world imports (valued at USD 201.2 billion ). In comparison, 
Mexico's  corresponding shares were 0.34% of world exports (valued at USD 16.8 billion ) and 0.54% 
of world imports (valued at USD 25 billion ).  
1.6.  Charts 1.3 and 1.4 below show global trade in co mmercial services for the Parties  (based on 
the period 2018-2020). For the UK, the data depict an overall surplus in global trade in commercial 
services with the world , with other business services, financial services, travel  and transport leading 
exports  and imports . In contrast, for Mexico , the data show an overall deficit in global trade in 
commercial services with the world for the same period with travel, transport and insurance and 
pension  services leading both imports and exports.  
1.7.  With respect to bil ateral trade in services, and based on data provided by the UK, Chart 1. 3 
shows a trade deficit for the UK in 2018, but a return to a growing  trade surplus during the following 
years (2019 -2020). UK exports to Mexico are essentially constituted by other bu siness services, 
43
247620UK's imports from Mexico (%)
21
12
12
9855522UK's Global Imports (%)
35
26731Mexico's Global Exports (%)
30
17
9877616Mexico's imports from UK (%)
38
9
987721Mexico's Global Imports (%)21
15
14109527UK's Global Exports (%)
Total: USD 2.6 billion Total: USD 667 billion
Total: USD 434 billionTotal: USD 453 billion
Total:  USD 443 billionTotal: USD 2.2 billion
ChemicalsMineralsPrepared foods
Precious stonesTextilesPlastics
VehiclesMachineryBase metals
OtherOpticalWT/REG456/1  
 
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  insurance and pension services, as well as financial services (almost half of the total exports to 
Mexico), while Mexico's main exports to the UK are in travel and other business services.  
Chart 1.3 United Kingdom: Trade in commercial services data with world  and Mexico 
(2018 -2020)  
 
Note:   exchange rates from GBP to USD: 0.75 (2018), 0.78 (2019), 0.78 (2020) . 
 No export data for Manufacturing services on physical inputs owned by others and Other business 
services (2018 and 2020).  
 No import data for Maintenance and repair services n.i.e. (2018); Construction (2019 -2020); 
Personal, cultural, and recreational services (2018 -2020).  
Source:  UK authorities.  
050100150200250300350400450500
2018 2019 2020Imports
02004006008001,0001,2001,4001,600
2018 2019 2020Exports United Kingdom's trade in commercial services with world (USD 
billion)
United Kingdom's trade in commercial services with Mexico (USD 
million)050100150200250300350400450500
2018 2019 2020Exports 
02004006008001,0001,2001,400
2018 2019 2020Imports WT/R EG456/1  
 
- 8 - 
 
  Chart 1.4 Mexico : Trade in commercial services data with world, 2018 -2020  
 
Note:  no trade in Manufacturing services on physical inputs owned by others and Construction (2018 -
2020) . 
Source:  Mexican  authorities.  
 
1.8.  Charts 1. 5 and 1. 6 below depict the Parties global and bilateral foreign direct investment stocks 
and flows during 201 8-2020. The UK's global FDI stock fluctuated (deficit in 2018 and 2020; and 
surplus in 2019) while  data on FDI stocks for Mexico  with the world  (only availa ble for 2018 and 
2019)  show a net deficit . Bilateral  data are incomplete but seem to indicate that despite a decline in 
FDI flows from the UK to Mexico, the UK remained a net FDI investor in Mexico during the period . 
1.9.  With respect to  FDI flows , the data for  the UK also show fluctuation  between 2 018-2019 (net 
negative balance)  with a reversal to net outward FDI flows in 2020 . Data fo r Mexico show that it 
was during the whole period a net recipient of FDI from the world .  
051015202530354045
2018 2019 2020Imports
Mexico's trade in commercial services with world (USD billion)
05101520253035
2018 2019 2020Exports WT/REG456/1  
 
- 9 - 
 
  Chart 1.5 The United  Kingdom: FDI stock and flow with Mexico and the world , 201 8-
2020  
 
Note:   - FDI presented on a directional basis.  
 - No bilateral inward FDI stock (2018 -2019) and inward FDI flow (2019 -2020).  
 - Exchange rate GBP per USD are: 0.75 (2018), and 0.78 (2019 ,2020)  
 - Please note that FDI data for 2020 has been affected by changes in sampling methodology.  
Therefore, while this will mean 2020 data are more representative of UK FDI  with overseas partner s, 
some caution should be taken when comparing 2020 data to previous years. Methodology changes 
have led to an increase in reported FDI, particularly inward FDI, in 2020. The effect of this 
methodology change will vary between partners, although it is not possible to quantify the specific 
impact for individual partners.  
Source:  UK authorities.  
0.02.04.06.08.010.012.014.016.018.020.0
2018 2019 2020UK FDI stock with Mexico
2018 -2020 
(USD Billions) 
Outward5.6 billion
-600-1004009001,4001,9002,400
-15.0-13.0-11.0-9.0-7.0-5.0-3.0-1.01.0
2018 2019 2020
MillionsUK FDI flow with Mexico
2018 -2020
(USD Millions)
Inward Outward (right axis)-9.3 million
05001,0001,5002,0002,5003,000
2018 2019 2020UK FDI stock with world
2018 -2020 
(USD Billions )
Inward Outward
-80-60-40-20020406080100
2018 2019 2020UK FDI flow with world
2018 -2020
(USD B illions ) 
Inward OutwardWT/R EG456/1  
 
- 10 - 
 
  Chart 1.6 Mexico : FDI stock and flow with the UK and the world, 20 18-2020  
 
Note:  no bilateral and global FDI stock for 2020; no bilateral outward flow data for 2018 -2020. 
Source:  Mexican  authorities.  
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  UK-Mexico trade relations were previously governed by the EPPCCA, as amended, which had 
been applied since 1 July 2000 (with respect to trade in goods), and since 1 October 2000 (with 
respect to trade in services). The EPPCCA ceased to apply to the UK as of 1 January 2021.7 
2.2.  The Agreement is one of the UK's 3 8, and Mexico's  23 RTAs.8 It was signed on 15 December 
2020 and entered into force on 1 June 2021; preferences were granted provisionally between 1 
January 2021 and the date of entry into force of the Agreement, through an Exchange of Letters 
between the Parties . The Agreement w as notified to the WTO9 on 28 June 2021  under Article 
XXIV:7(a) of the GATT 1994 and its Understanding  and under Article V:7(a) of the GATS .10 
2.3.  The text of the Agreement, together with its annexes, is available on the Parties' official 
websites:  
Mexico : http://www.dof.gob.mx/nota_detalle.php?codigo=5619907&fecha=01/06/2021  
http://www.do f.gob.mx/nota_detalle.php?codigo=5619908&fecha=01/06/2021  
The UK :  https://www.gov.uk/government/collections/uk -mexico -trade -continuity -agreement  
 
7 For more information on the EPPCCA, readers may refer to the WTO documents series WT/REG 109. 
8 RTAs in goods and services counted as one and only agreements in force, notified to the WTO as of 24 
February 2022 . 
9 see document s WT/REG 456/N/1 and S/C/N/1060.  
10 The consideration of the trade in services aspects of the Agreement shall be taken up once specific 
sectoral commitments are negotiated . 
051015202530
2018 2019 2020Mexico FDI stock with UK
2018 -2020 
(USD Billions) 
Inward Outward
01002003004005006007008009001,000
2018 2019 2020Mexico FDI flow with UK
2018 -2020
(USD Millions) 
Inward
0100200300400500600700800
2018 2019 2020Mexico FDI stock with world
2018 -2020 
(USD Billions )
Inward Outward
050100150200250300
2018 2019 2020Mexico FDI flow with world
2018 -2020
(USD B illions ) 
Inward OutwardWT/REG456/1  
 
- 11 - 
 
  2.4.  The Agreement contains twelve  Articles and an Annex . It, nevertheless, incorporates by 
reference, in Article  3, most of the provisions of the EPPCCA11 as well as the related Dec isions of the 
EU-Mexico Joint Council and Joint Committees12 (all of it referred to, in this report, as "the 
incorporated Agreement"13). Modifications to the content of the incorporated EPPCCA  are contained 
in the Annex  to the Agreement. The Agreement is a lso complemented by an Exchange of Letters on 
the provisional entry into force of the Agreement on 1 January 2021 (see above) ; and a joint political 
declaration accompanying the signing of the Agreement. Boxes 2.1 and 2.2 below summarize the 
structure s of the Agreement and the incorporated Agreement.  
Box 2.1 Structure of the Agreement  
Articles of 
the 
Agreement  Title/description  
Preamble   
Article 1 Objective  
Article 2 Definitions and interpretation  
Article 3  Incorporation of the trade -related provisions of the EU -Mexico EPPCCA  
Article 4  Incorporation of Declarations  
Article 5  Territorial application  
Article 6  Continuation of time periods  
Article 7  Further provision in relation to the Joint Council  
Article 8  European currency references  
Article 9  Subsequent negotiations  
Article 10  Integral parts of the Agreement  
Article 11  Amendments  
Article 12  Entry into force and provisional application  
Annexes   
 
Modifications to the incorporated Agreement  
Modifications to the EU -Mexico EPPCCA  
Modifications to Decision 2/2000  
Modifications to the Annex I – Tariff elimination schedule of the UK (and the tariff concessions added by 
Decisions 2/2004 and 3/2004)  
Modifications to the Annex II – Tariff elimination schedule of Mexico  
Modifications to the Annex III to Decision 2/2000  
Modifications to Annex X to Decision 2/2000  
Modifications to Annex XIII to Decision 2/2000  
Modifications to Annex XV to Decision  2/2000  
Modifications to Decision 2/2001  
Modifications to Annex I to Decision 2/2001  
Modifications to Decision 5/2004 – Annex on Mutual Administrative Assistance in Customs Matters  
Source:  WTO Secretariat based on the Agreement.  
Box 2.2 Structure of the Incorporated Agreement ( EPPCCA ) 
Economic Partnership, Political Coordination and Cooperation Agreement between the EU and Mexico 
(EPPCCA)  
 
11 Also referred as the "Global Agreement"  to distinguish from the Interim Agreement on trade and 
trade-related matters between the European Community, of the one part, and the Un ited Mexican States, of 
the other part (referred to as the "Interim Agreement").  
12 In particular, Decisions 2/2000 and 2/2001 of the EU -Mexico Joint Council (and subsequent 
amend ments) . A Final act, concluded on the occasion of the signature of the EPPCCA, also contains Joint 
Declarations, as well as Unilateral Declarations related to certain aspects of the EPPCCA. It is assumed that 
these instruments also form part, as appropriat e, of the Agreement.  
13 In this report, the term "incorporated" may be used with reference to an Article of the EPPCCA and or 
an Article of a relevant Decision . For example: "incorporated Art. 4 EPPCCA" refers to Article 4 of the EPPCCA; 
"incorporated Art. 4 D2/2000" refers to Article 4 of Decision 2/2000 of the EU -Mexico Joint Council (last 
amendment) ; and "incorporated Art. 4 D2/2001" refers to Article 4 of Decision 2/2001 of the EU -Mexico Joint 
Council (last amendment).  Chapters of EPPCCA  
and relevant 
Decisions  Title/description  Modifications  through the Annex to the 
Agreement  
Preamble   none 
Title I  Nature and scope  none WT/R EG456/1  
 
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Interim Agreement on trade and trade -related matters between the EU and Mexico (8 December 
1997)  
 
Decision 2/2000 of the EU -Mexico Joint Council (and subsequent amendments), establishing a free 
trade area in trade in goods  Title II  Political dialogue  Deleted 
Title III  Trade  none 
Title IV  Capital movements and 
payments  none 
Title V  Public procurement, 
competition, intellectual 
property and other trade -
related provisions  none 
Title VI  Cooperation  Deleted 
Title VII  Institutional framework  New Art. 7 and 11  of the Agreement . 
Title VIII  Final provisions  Art. 59 and 60 deleted by Art.12 of the 
Agreement . 
Art. 56 (territorial application) deleted . 
Chapters of EPPCCA 
and relevant Decisions  Title/description  Modifications through the Annex to the 
Agreement  
Preamble  none 
Title I  General principles  none 
Title II  Trade liberalisation  none 
Title III  Public procurement, 
competition, intellectual 
property and other trade -
related provisions  none 
Title IV  Institution, general and final 
provisions  none 
Chapters of EPPCCA 
and relevant 
Decisions  Title/description  Modifications through the Annex to the 
Agreement  
Preamble   none 
Title I  General provisions  none 
Title II  Free movement of goods  Art. 8.10 changed  
Title III  Government procurement  Art. 31.7(a) changed  
Title IV  Competition  none 
Title V  Consultation mechanism for 
intellectual property matters  none 
Title VI  Dispute settlement  none 
Title VII  Specific duties of the Joint 
Committee with respect to 
trade and other related 
matters  none 
Title VIII  Final provisions  none 
- Annex I  Tariff elimination schedule of 
the EU  (becomes schedule of 
the UK)  Changes to Sections A and B; part of Decision 
2/2004 amending Decision 2/2000; and part of 
Decision 1/2020 amending Decision 2/2000.  
- Annex II  Tariff elimination schedule of 
Mexico  Changes to Section A.  
- Annex III  Definition of the Concept of 
originating products  and Definitions Art.1 -new paragraph Art. 1 (q) ; 
new Art. 3(a).  WT/REG456/1  
 
- 13 - 
 
  methods of administrative 
cooperation  Changes to Arts. 4; 12; 13; 14; 17; 18; 29; 
31; 36; 37; 40; Appendix II; and Appendix IV.  
- Annex IV  Prohibition of quantitative 
restrictions  none 
- Annex V  National treatment on internal 
taxation and regulation  none 
- Annex VI  Government procurement: 
covered entities under Title III  none 
- Annex VII  Government procurement: 
covered goods  none 
- Annex VIII  Government procurement: 
covered services  none 
- Annex IX  Government procurement: 
covered construction services  none 
- Annex X  Government procurement: 
thresholds  Part C, paragraph 2 replaced.  
- Annex XI  Government procurement: 
general notes  none 
- Annex XII  Government procurement: 
procurement procedures and 
other provisions  none 
- Annex XIII  Government procurement: 
provision of information / 
Publications  details of the UK's means of publication to be 
provided changed.  
- Annex XIV  Government procurement: 
format for information to be 
exchanged  none 
- Annex XV  Competition: mechanism of 
cooperation  Art. 2 replaced.  
- Annex XVI  Dispute Settlement: model 
rules of procedure  none 
- Joint Declaration I  Concerning full cumulation 
pursuant to Art. 2 of Annex 
III none 
- Joint Declaration II  Relating to Art. 2 of Annex III  none 
- Joint Declaration III  Relating to Art. 6 of Annex III  none 
- Joint Declaration IV  Regarding Appendix I to 
Annex III  none 
- Joint Declaration V  Regarding Notes 2 and 3 of 
Appendix II(a) to Annex III 
for Heading Nos ex 2914 and 
ex 2915  none 
- Joint Declaration VI  Regarding Note 4 of Appendix 
II(a) to Annex III for Heading 
No 4104  none 
- Joint Declaration VII  Regarding specific textile 
products of Appendix II to 
Annex III none 
- Joint Declaration VIII  Regarding Not e 8 of Appendix 
II(a) of Annex III for Heading 
Nos 6301 to 6304  none 
- Joint Declaration IX  regarding Note 9 of Appendix 
II(a) to Annex III  none WT/R EG456/1  
 
- 14 - 
 
   
Decision 2/2001 of the EU -Mexico Joint Council (and subsequent amendments), establishing a free 
trade area in trade in services14 
 
Decision 5/200 4 of the EU -Mexico Joint Council (and subsequent amendments), adopting an Annex 
to Decision 2/2000 on mutual administrative assistance in customs matters  
 
14 There are no sector specific comm itments (except financial services) at this stage.  - Joint Declaration X  Regarding Appendix II and 
Appendix II(a) to Annex III  none 
- Joint Declaration XI  Regarding Note 12.1 of 
Appendix II(a) to Annex III 
for Heading Nos ex 8701, 
8702 and 8704  none 
- Joint Declaration XII  Concerning Art. 8 and 9 
(customs duties on imports)  none 
- Joint Declaration XIII  Concerning Art. 15 (safeguard 
clause)  none 
- Joint Declaration XIV  Concerning alternative dispute 
resolution  none 
- Joint Declaration XV  Territorial coverage (EU)  none 
Chapters of EPPCCA 
and relevant 
Decisions  Title/description  Modifications through the Annex to the 
Agreement  
Preamble   none 
Title I  General provisions  none 
Title II  Trade in services  Art. 9 deleted  
Title III  Investment and related 
payments  none 
Title IV  Intellectual property  none 
Title V  Dispute settlement  none 
Title VI  Specific duties of the Joint 
Committee with respect to 
trade and other trade related 
matters  none 
- Annex I  Commitments (services)  none 
 Part A: EU and its Member 
States (becomes 
commitments of the UK)  paragraph 4 deleted.  
Table – Section B changed  
 Part B: Mexico  none 
- Annex II  Authorities responsible for 
financial services  none 
 Part A: EU and its Member 
States (becomes 
commitments of the UK)  none 
 Part B: Mexico  none 
Chapters of EPPCCA 
and relevant 
Decisions  Title/description  Modifications through the Annex to the 
Agreement  
Preamble, Art. 1 and 2  Setting out the Annex and 
entry into force  none 
Annex  On mutual administrative 
assistance in customs matters  Art. 14.1(c) deleted.  
Art. 14.2 changed  WT/REG456/1  
 
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  Source  for all the above Tables (Box 2.2) : WTO Secretariat based on the EPPCCA and relevant Decisions . 
2.5.  In the Preamble of the Agreement, the Parties reaffirm their desire to continue to apply 
between them the rights and obligations in the EPPCCA , and that  the overriding objective of the 
Agreement is to preserve the preferential conditions relating to trade between them  (Article 1) . 
2.6.  Article 3 incorporates by reference, the provisions of the EPPCCA, including Decision 2/2000 of 
the EU -Mexico Joint Council  of 23 March 2000 , as amended (hereinafter referred to as Decision 
2/2000), and Decision 2/2001 of 27 Febru ary 2001 , as amended (hereinafter referred to as Decision 
2/2001).  This is subject to the modifications in the Annex  to the Agreement. In the event of any 
inconsistency between the Agreement and  the provisions of the EPPCCA , as incorporated, the former  
shall prevail to the extent of the inconsistency.  
2.7.  The trade -related declarations made by the Parties to the EPPCCA in effect immediately before 
it ceased to apply to the UK (31 December 2020) shall apply, as modified, to the Parties to the 
Agreement  (Article 4).  
2.8.  If an implementation period in the EPPCCA, as modified,  has not yet ended, the remainder of 
that period shall be incorporated into the Agreement. If a period mentioned in the EPPCCA, as 
modified,  has ended, any ongoing  rights and obligations shall continue to apply between the Parties 
and that period shall not be incorporated into the Agreement (Article 6). 
2.9.  Article 7  confirms  the oversight and decision -making role of the Joint Council , which is 
established under incorporated Article 45. It also clarifies the applicability of any decisions adopted 
by the Joint Council and Joint Committee established by the EPPCCA before the Agreement had 
entered into force.   
2.10.  Under Article 9, the Parties agree to commence negotiations for an "ambitious, modern an d 
comprehensive free trade agreement" at the earliest possible opportunity and within one year of the 
date of entry into force of the Agreement  and to "strive to conclude the negotiations" within three 
years of the date of entry into force of the Agreement . The Parties launched these  negotiations on 
20 May 2022.   
2.11.  Article 10 sets out the integral parts of the Agreement , Article 11 the procedure to amend it, 
and Article 12 sets out arrangements for entry into force and provisional application  of the 
Agreement . 
2.12.  With respect to territorial application, the Agreement applies, in respect of the UK, to the U K, 
Gibraltar, the Channel Islands and the Isle of Man  (Article 5) .  
2.13.  An Annex to the Agreement modifi es the incorporated Agreement.  
3  PROVISIONS ON TRADE IN GOODS  
3.1.  Article 5 of the  incorporated EPPCCA15 and incorporated Decision 2/2000  (and subsequent 
Decisions amending it) , both as modified by the Agreement and by its Annex, cont ain provisions on  
trade in goods, while other parts of the incorporated EPPCCA, as modified, contain horizontal 
provisions that are also applicable to trade in goods.  
3.2.  In Article 2 of incorporated Decision 2/2000, the Parties establish a free trade area ov er a 
transitional period lasting a maximum of 10 years, starting from the entry into force of Decision 
2/2000 (1 July 2000). The transitional period having elapsed when the UK was still an EU Member 
State, the free trade area on trade in goods, is consider ed to be fully in force from the date of entry 
into force of the Agreement (1 June 2021).  
 
15 As well as in Article 3 of the "Interim Agreement".  WT/R EG456/1  
 
- 16 - 
 
  3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.3.  The Parties agree to accord national treatment to each other's' imported products  (Articl e 13 
of incorporated Decision 2/2000).  
3.4.  All import prohibitions or restriction s on trade between the Parties, other than custom s duties 
and taxed, whether made effective through quotas, import licenses or other measures, shall be 
eliminated, except measures  by Mexico16, in Annex IV of incorporated Decision 2/200017, while new 
measures shall not be introduced (Article 12 of incorporated Decision 2/2000).   
3.5.  The Agreement, through Article 23 of incorporated Decision 2/2000, shall not preclude the 
maintenance or establishment of customs unions, free trade areas or other arrangements between 
either of the Parties and third parties, except insofar as they do not alter the rights and obligations 
provided for in the Agreement. Consultations between the Parties shall take place within the Joint 
Committee concerning agreements establishing or adjusting customs unions or free trade areas and, 
where required, on other major issues relat ing to the ir respective trade policies with third parties.  
3.6.  Article 3.4 of  incorporated Decision 2/2000  contains a standstill provision  with respect to 
customs duties applied on the date of entry into force of the Decision . Moreover, the Parties agree 
that they shall not adopt any new customs duty, on an originating good.  
3.2  Liber alization of trade and tariff lines  
3.7.  The Agreement incorporates the relevant provisions of the EPPCCA  concerning liberalization of 
trade and tariff lines, though with a number of modifications.  
3.2.1   Liberalization schedule  
3.8.  Customs duties on imports between the Parties are to be eliminated in accordance with the 
provisions of Articles 4 to 10 of incorporated D ecision 2/2000 (Article 3.3 of incorporated Decision 
2/2000). The Parties' tariff elimination schedules are contained in Annexes I and II to incorporated 
Decision 2/2000, as amended. The possibility to accelerate the elimination of customs duties is 
forese en in Article 3.5 of incorporated Decision 2/2000, and was used on several occasion, when the 
Parties were bound by the original EPPCCA.   
3.9.  The incorporated provisions governing tariff liberalization in the EPPCCA  distinguish between 
industrial products, and  agricultural products  and fisheries .  
3.10.  With respect to industrial products  imported into the UK , Article 5 of and Annex I to 
incorporated Decision 2/2000 provide for two staging categories for the elimination of customs 
duties:  
• Customs duties for goods in category A were eliminated as from the entry into force of the 
incorporated EPPCCA  in 2000 ; and 
 
 
16 Provided that such measures are applied consistently with Mexico's rights and obligations under the 
WTO Agreement and in a manner that does not afford more favourable treatment to imports of any third 
country, including countries with which Mexico has concluded an agreement notified under Article XXIV of the 
GATT 1994.  The measures cover certain mineral fuels, mineral oils and products of their di stillation; bituminous 
substances; mineral waxes  (HS Chapter 27); some organic chemicals (HS Chapter 29); some mechanical 
appliance s for vehicles (HS Chapter 84); and some vehicles (HS Chapter 87).  
17 The following measures by Mexico are covered by Annex IV  to incorporated Decision 2/2000: (i ) the 
granting of import licenses for the sole purpose of reserving foreign trade in these products to itself for 
products classified  under HS 2707.50 ; 2707.99 ; 27.09 ; 27.10 ; 27.11 ; 2712.90 ; 2713.1 ; 2713.20 ; 2713.90 ; 
27.14; and 2901.10 ; (ii) prohibitions or restrictions on the importation of used products classified under HS 
63.09; and (iii) import prohibitions or restrictions, provided that they are applied consistently with Mexico's 
rights and obligations under the WTO Agreement, on used vehicles classified under HS 8407.34; 8701.20; 
87.02; 87.03; 87.04; 8705.20; 8705.40; and 87.06.  WT/REG456/1  
 
- 17 - 
 
  • Category B fores aw the elimination of customs duties in four equal stages from 1 January 
2000-1 January 2003; the tariff elimination programme had been  completed for industrial 
products  when the Agreement entered into force in 2021.  
 
3.11.  With respect to industrial products  imported into Mexico , Article 6 of and Annex II to 
incorporated Decision 2/2000 provide for three staging categories for the elimination of customs 
duties:  
• Customs duties for goods in category A were eliminated as from the entry into force of the 
incorporated EPPCCA  in 2000 ; 
 
• Category B fores aw the elimination of customs duties in four equal stages fr om 1 January 
2000-1 January 2003, and so tariffs had been eliminated  from the entry into force of the 
Agreement;  and 
• Category B + foresaw the elimination of customs duties in six equal stages from 1 January 
2000. Tariffs were eliminated on 1  January 200 5, and so effectively from the entry into 
force of the Agreement  all imports of industrial products from the UK were duty free . 
 
3.12.  With respect to agricultural products and fisheries18 imported into the UK, Article 8 of and 
Annex I to the incorporated Decision 2 /2000 provide for eight staging categories for the elimination 
of customs duties:  
• Customs duties for goods in category 1, applying to some products imported into the UK 
were eliminated as from the entry into force of the incorporated EPPCCA  in 2000 ; 
 
• Category 2 foresaw the elimination of customs duties in four stages from 1 January 2000. 
Tariffs were eliminated on 1  January 2003, and so effectively as from the entry into force 
of the Agreement;  
 
• Category 3 fores aw the elimination of customs duties in nine stages from 1 January 2000. 
Tariffs were eliminated on 1  January 200 8, and so effectively as from the entry into force 
of the Agreement;  
 
Category 4 fores aw the elimination of customs duties in eleven  stages from  1 January 
2000. Tariffs were eliminated on 1  January 20 10, and so effectively as from the entry into 
force of the Agreement;  
 
• Category 4a fores aw the elimination of customs duties in ten stages from 1 January 2000. 
Tariffs were eliminated on 1  January 20 09, and so effectively as from the entry into force 
of the Agreement;  
 
• Category 5 fores aw the reduction  of customs duties in accordance with the provisions of 
Article 10 of incorporated Decision 2/2000, which establishes a review process to consider 
further steps in the liberalisation of trade in the concerned products19;  
 
• Category 6 foresaw the reduction of customs duties in accordance with the conditions 
mentioned in Annex I to  incorporated Decision 2/2000 , which include the use of tariff rates 
quotas ( TRQs) and import licenses . A review process is also established by Article 10 of 
incorporated Decision 2/2000 to consider reviewing the TRQ quantities as well as the 
relevant elements in the process of liberalisation of trade in  fisheries products  between 
the Parties20;  
 
• Category 7 provides for preferential  customs duties applicable to imports from Mexico . 
Preferences take the form of preferential TRQs and/or non -application of part of the MFN 
 
18 Agricultural products and fisheries cover products in HS Chapters 1 to 24 with the addition of product s 
listed in Annex 1 to the WTO Agree ment on Agriculture. The definition includes fish and fisheries products 
covered by HS Chapters 3, headings 1604 and 1605, and sub -headings 0511.91, 2301.20, and ex1902.20 . 
19 The Parties confirm that, a t the date of entry into force of the Agreement, tarif f preferences were 
implemented as they were under the EU -Mexico agreement, excluding modifications that were made to TRQ 
volumes . 
20 Ibid. WT/R EG456/1  
 
- 18 - 
 
  tariff (either ad valorem  or specific) under the conditions defined in Annex I to incorporated 
Decision 2/2000 . Article 8.8 of incorporated Decision 2/2000 provides for t he possibility 
for the Joint Council to extend the list of processed agricultural products covered by 
Category 7 and to reduce duties on imports of such products as well as the level of TRQs.21  
 
3.13.  The elimination/reduction programme for products classified under the se categories applies 
only to ad valorem  customs duties for products identified in Annex I to the inco rporated Decision 
2/2000  under Category "EP". For these products the elimination/reduction does not apply to the 
specific duties resulting from the application of entry price systems (EPS).22 
• Products classified under Category O are excluded from the elimi nation/reduction 
programme of the UK . A review process is also established under Article 10 of incorporated 
Decision 2/2000 ;23 
  
3.14.  As a transitional measure until the end of the tariff phase out, the UK's commitments on 
agricultural products and fisheries also foresaw the possibility of apply ing duty free quota s for certain 
products in Annex I to incorporated Decision 2/2000. This provision is obsolete as t he tariff 
elimination programme was already completed by the UK when the Agreement entered into force in 
2021.   
3.15.  The tariff elimination programme for agricultur al products and fisheries had already been 
completed  in 2010  by the UK  except for  products classified under Categories  6 and 7 . 
3.16.  With respect to agricultural products and fisheries imported into Mexico, Article 9 of and Annex 
II to incorporated Decision 2/2 000 provide for eight staging categories for the elimination of customs 
duties:  
• Customs duties for goods in category 1, were eliminated as from the entry into force of 
the incorporated EPPCCA  in 2000 ; 
 
• Category 2 fores aw the elimination of customs duties i n four stages from 1 January 2000. 
Tariffs were eliminated on 1  January 2003, and so effectively as from the entry into force 
of the Agreement;  
 
• Category 3 fores aw the elimination of customs duties in nine stages from 1 January 2000. 
Tariffs were eliminat ed on 1  January 2008, and so effectively as from the entry into force 
of the Agreement;  
 
• Category 4 fores aw the elimination of customs duties in eleven stages from 1 January 
2000. Tariffs were eliminated on 1  January 2010, and so effectively as from the e ntry into 
force of the Agreement;  
 
• Category 4a fores aw the elimination of customs duties in ten stages from 1 January 2000. 
Tariffs were eliminated on 1  January 2009, and so effectively as from the entry into force 
of the Agreement;  
 
• Category 5 foresees the reduction of customs duties in accordance with the provisions of 
Article 10 of incorporated Decision 2/2000, which establishes a review process to consider 
further steps in the liberalisation of trade in the concerned products24;  
 
• Category 6 foresees the reduction of customs duties in accordance with the conditions 
mentioned in Annex II to  incorporated Decision 2/2000 , which include the use of tariff 
rates quotas (TRQs) and import licenses. Article 10 of incorporated Decision 2/2000 
envisages a  review  to consider revising  the TRQ quantities as well as relevant elements in 
the liberalisation of trade in  fisheries products  between the Parties25;  
 
21 Ibid. 
22 The UK authorities indicate that the UK currently does not apply the EPS under the Agreement.  
23 The Parties confirm that, a t the date of entry into force of the Agreement, tariff preferences were 
implemented as they were under the EU -Mexico agreement, excluding modifications that were made to TRQ 
volumes . 
24 Ibid. 
25 Ibid. WT/REG456/1  
 
- 19 - 
 
   
• Category 7 provides for preferences in the form of preferential TRQs  and/or non -
application of part of the MFN tariff (either ad valorem  or specific) under the conditions 
defined in Annex II to incorporated Decision 2/2000.  Under Article 8.8 of incorporated 
Decision 2/2000 , the Joint Council  may extend the list of processe d agricultural products 
in Category 7 and reduce duties on their import as well as the level of TRQs.26 
 
3.17.  The tariff elimination programme for agricultural products and fisheries was already 
completed  by 2010  by Mexico when the Agreement entered into force in 2021  except for  products 
classified under Category 6.  
3.2.1.1   The United Kingdom  
3.18.  The UK's MFN applied tariff in 2021 consisted of 9,494 lines at the eight -digit level (HS 2017). 
90.72% of the tariff rates were ad valorem  and 881 lines had non -ad valorem  rates.27 
3.19.  Table 3.1 shows tariff elimination commitments by the UK under the Agreeme nt. A 
comparison is made between these tariffs and the corresponding MFN tariffs. All tariff elimination 
commitments made by the UK with respect to Mexico had been implemented as a result of 
implementation of the EPPCCA (when the UK was a member of the EU) . The following tables should 
therefore be read bearing this in mind.  
3.20.  In 2021, 4,462  lines were duty free on an MFN basis, representing 47% of the UK's tariff, 
corresponding to 78.2% of its imports from Mexico  during 2018 -2020. By virtue of the EPPCCA , the 
UK liberalized an additional 4,160  tariff lines  (43.8% of the UK's tariff) which became duty -free for 
imports from Mexico . This resulted in 9 0.8% of the UK's tariff becoming duty free, corresponding to 
99.1% of its imports from Mexico  during the period 2018 -2020.  872 tariff lines remain dutiable, 
representing 9.2% of the UK's tariff and corresponding to 0.9%  of imports from Mexico  during 2018 -
2020.28 
Table 3.1: United Kingdom : Tariff elimination commitments un der the Agreement and 
corresponding average trade  
Duty phase -out 
period  Tariff lines in UK's tariff 
schedule  UK's imports from Mexico (2018 -20)a  
Number  % Value (USD million)b % 
2021 (MFN)  4,462  47.0 1,963.4  78.2 
2021 4,160  43.8 525.6  20.9 
Remain dutiable  872 9.2 21.0 0.9 
TOTAL  9,494  100.0  2,510.0  100.0  
a Import coverage is for HS chapters 1 -97.  
b  The import values were reported in GBP and converted into USD using the exchange rates of 
0.749531540259847(2018), 0.783445110011929 (2019) and 0.779999576697153 (2020).   
Note:  Tariff lines subject to in -quota rates are excluded in the computation.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by UK.  
 
3.21.  Table 3.2 shows the UK's tariff elimination, by HS section. The 1,794 lines excluded from tariff 
elimination are found in sections I (live animals); II (vegetable products), III (animal or vegetable 
fats and oils), IV (prepared food s) and VI (chemicals). These correspond to HS Cha pters 1, 2, 4, 6 -
8, 10, 11, 15 -23, 29, 35 and 38, with preferential rates lower , on average,  than the MFN rates for 
Chapters 7 ( vegetables ); 8 ( fruits and nuts ); 20 ( preparations of vegetables, fruit, nuts or other 
parts of plants ); and 21 ( other edible pr eparations ) as depicted in Chart 3.1.29 Average  preferential  
tariff rates for products remaining dutiable range from between 7.2% in HS 19 (preparation of 
 
26 Ibid.  
27 647 lines with specific duties, 230 with compound duties, and 4 with mixed duties.  
28 In comparison around 9.5% of the EU tariff remains dutiable for imports from Mexico in 2021, the 
difference due to the larger share of MFN duty free lines in the UK tariff.  
29 Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of averages, 
specific rates are excluded, and the ad valorem  part of alternate rates are included.  WT/R EG456/1  
 
- 20 - 
 
  cereals) and 29 (organic chemicals), to 20.5% in HS 22 (beverages, spirits and vinegar ); HS 23 
contai ns specific duties . Tariff lines in certain HS Chapters are subject to specific entry prices. 
However, the UK does not currently apply the entry price system, which means that such products 
can enter duty -free from Mexico .  
Table 3. 2 United Kingdom : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2021  Duty Free Lines  
under  the 
Agreement (2021)  Remain 
Dutiable  Avg. 
Dutiable 
Tariff  Avg. Tariff 
(%) No. of 
lines  Duty free 
lines  
I 8.9 956 109 540 307 11.2 
II 4.4 554 213 211 130 10.6 
III 4.8 129 30 93 6  
IV 12.9 869 119 342 408 14.5 
V 0.4 231 202 29   
VI 2.7 1,226  550 655 21 7.6 
VII 3.7 301 86 215   
VIII 1.4 130 73 57   
IX 1.1 235 189 46   
X 0.0 195 195    
XI 7.0 1,149  243 906   
XII 7.3 106 17 89   
XIII 2.0 234 162 72   
XIV 0.5 58 47 11   
XV 0.6 955 804 151   
XVI 0.7 1,338  981 357   
XVII 3.7 286 121 165   
XVIII 0.6 299 218 81   
XIX 1.4 22 7 15   
XX 1.4 214 89 125   
XXI 0.0 7 7    
Total  3.8 9,494  4,462  4,160  872 13.3 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties30, the average r ate for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
 
30 Tariff lines 0302.41.00, 0302.43.90, 0302.44.00, 0303.51.00, 0303.53.90, 0303.54.10, 0303.89.40, 
0304.59.50, 0304.99.23, 0702.00.00, 0708.10.00 , 0805.10.22, 0805.10.24, 0805.10.28, 0808.10.80, 
0808.30.90, 0809.29.00 and 0809.40.05 are subject to MFN seasonal duties; and tariff lines 0709.20.00, 
0710.80.80, and 0806.10.10.90 are subject to seasonal duties under the Agreement.  WT/REG456/1  
 
- 21 - 
 
  Chart 3.1 The United Kingdom: Average of dutiable rates, by HS Chapter  
 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad val orem part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rate for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are a veraged to the 8 -digit level.  
 MFN average are less than the preferential duties for HS Chapters 4 and 19 because the ad valorem  
component of the MFN duties were eliminated and only the specific duties were retained in the 
preferential tariffs.  
Source:  WTO estimates based on data provided by the UK.  
 
3.2.1.2   Mexico  
3.22.  Mexico's applied MFN tariff in 2021 consisted of 7,802 lines at the eight -digit level (HS 2017). 
98.9% of the tariff rates were ad valorem  and 86 lines had non -ad valorem  tariffs.31 
3.23.  Table 3. 3 shows tariff elimination commitments by Mexico  under the Agreement. A 
comparison is made between these tariffs and the corresponding MFN tariffs. All tariff elimination 
commitments made by Mexico  with respect to the UK  had been implemented as a result of the 
EPPCCA (when the UK was a member of the EU). The following tables should therefore be read 
bearing this in mind.  
3.24.  In 2021, 3,701  lines were duty free on an MFN basis, representing 47 .4% of Mexico's  tariff, 
corresponding to 65.7% of its imports from the UK during 2018 -2020. By virtue of the EPPCCA, 
Mexico liberalized an additional 3,805 tariff lines  (48.8% of its tariff) which became duty -free for 
imports from the UK . This resulted in 96.2% of Mexico's tariff becoming duty free, corresponding to 
89.9%  of its imports from the UK  during the period 2018 -2020. 296 tariff lines  (excluding 41 
prohibited tariff lines)  remain dutiable, representing 3.8% of Mexico's  tariff and corresponding to 
1.1% of imports from the UK  during 2018 -2020.  
Table 3.3 Mexico: Tariff e limination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines 
in Mexico 's tariff 
schedule  Value of Mexico 's 
imports from the UKa 
(2018 -2020)  
USD million  % of Mexico 's 
total imports 
from  the UK  
(2018 -2020)  
2021 (MFN)  3,701  47.4 1,107.0  65.7 
2021 3,805  48.8 560.5  33.2 
 
31 9 lines with specif ic duties, 36 with compound duties, and 4 1 prohibited.  
0%5%10%15%20%25%
01 02 04 06 07 08 10 11 15 16 17 18 19 20 21 22 23 29 35 38
HS ChapterPreferential MFNAverage Duty Rate
*                                                     **
*/** Tariff lines subject to specific duties (for MFN, Preferential or both)  WT/R EG456/1  
 
- 22 - 
 
  Duty phase -out 
period  Number 
of lines  % of total lines 
in Mexico 's tariff 
schedule  Value of Mexico 's 
imports from the UKa 
(2018 -2020)  
USD million  % of Mexico 's 
total imports 
from  the UK  
(2018 -2020)  
Remain dutiable  296b 3.8 18.4 1.1 
TOTAL  7,802  100.0  1,686  100.0  
a Import coverage is from HS chapters 1 -97. 
b There are 41 prohibited tariff lines which are excluded from the calculation but are included in the 
tariff line count.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  parts of alternate rates  are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mexican authorities and the WTO -IDB. 
 
3.25.  Table 3.4 shows Mexico's  tariff elimination, by HS section. The 296 lines excluded from tariff 
elimination are found in I (live animals); II (vegetable products), III (animal or vegetable fats and 
oils), IV (prepared food); VI (chemicals); VIII ( raw hides and skins, and leather,); X (pulp of wood); 
and XVI (machinery). Th ese correspond to HS Chapters 1, 2, 4, 5, 7 -11, 15 -24, 29, 35, and 38, with 
preferential rates lower than the MFN rates , on average,  for Chapters 1 (live animals); 
7 (vegetables); 15 (animal or vegetable fats); 16 (preparation of meat, fish or crustaceans) ; 
19 (preparations of cereals, flour, starch or milk); 21 (other edible preparations), 29 (chemicals); 
35 (transformed chemical products); and 38 (other chemical products). Average preferential tariff 
rates for products remaining dutiable range from betwee n 2.5% in HS 38 (miscellaneous chemical 
products) to 67% in HS 24 (tobacco and manufactured tobacco).  
Table 3.4 Mexico: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number  
of lines  Duty -free lines 
under MFN 20 21 Number of duty -
free lines under 
the Agreement  Remaining 
dutiable 
lines  Avg. Final 
Tariff  
(Dutiable)  2021  
I 14.2 425 59 266 100 21.4 
II 12.3 363 71 245 47 16.8 
III 8.1 54 14 22 18 9.5 
IV 18.4 259 17 150 92 19.0 
V 0.3 162 155 7   
VI 2.3 1,487  969 484 34 4.5 
VII 4.6 368 185 183   
VIII 5.9 76 52 23 1 - 
IX 6.2 157 65 92   
X 2.8 191 110 79 2 - 
XI 12.8 895 97 798   
XII 14.4 82 17 65   
XIII 6.6 187 78 109   
XIV 3.6 60 42 18   
XV 5.0 774 450 324   
XVI 4.2 1,379  877 500 2 - 
XVII 8.6 314 151 163   
XVIII 3.2 317 211 106   
XIX 10.8 25 2 23   
XX 8.8 218 70 148   
XXI 0.0 9 9    
Total  6.7 7,802  3,701  3,805  296 a 18.7 
- contains prohibited tariff lines only.  
a There are 41 Prohibited tariff lines are excluded from the calculation but are included in the tariff line 
count . 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; For the calculation of 
averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Mexican  authorities.  WT/REG456/1  
 
- 23 - 
 
  Chart 3.2 Mexico : Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature . 
Source:  WTO estimates base d on data provided by the Mexican  authorities.  
 
3.2.2   Tariff rate quotas  
3.26.  Some of the Parties' market access commitments take the form of tariff rate quotas (TRQs) 
identified in the Annex to the Agreement  as modifications of initial EPPCCA TRQ  commitments .32 The 
levels of the commitments have been adjusted as compared to those in the EPPCCA  to adapt to the 
size and level of trade between the Parties.  
3.27.  Annex I to Decision 2/2000 (Sections A and B) lists t he TRQ  commitments by the UK , when 
it was a member of the EU . For each concerned tariff line (or group of tariff lines), the Annex indicates 
the preferential customs duty regime (reduced tariff or duty -free treatment) which is applicable as 
well as the quota quantity of products originating in Mexico. Specific TRQ commitments with respect  
to certain avocados  imported between 1 June and 30 November , as well as  certain motor vehicles  
in HS 870210 and HS 870290 are in Section C of Annex I . Incorporated Joint Council  Decision 2/2004 
introduces an additional preferential TRQ for tuna loins (HS 16041416) originating in Mexico, while 
the TRQ for bananas under Annex II to Decision 2/2000 are to  cease to apply when the [current] 
WTO quotas are replaced by a tariff -only reg ime.33 Under the Agreement, most TRQs commitments 
granted by the UK to Mexico have been resized34 to reflect the fact that the UK is a smaller import 
and export market than the EU.  The Parties agree to set quotas at a level that would allow for 
continuity of historic trade flows, in most circumstances, for importers and exporters from both 
Parties .  
3.28.  The TRQ commitments by Mexico , under the EPPCCA, are identified in incorporated Annex II 
to Decision 2/2000  (Sections A and B) . For each concerned tariff line ( or group of tariff lines), the 
Annex indicates the preferential customs duty regime (reduced tariff or duty -free treatment) which 
is applicable as well as , when the preferential imports are limited,  the quantity of products originating 
 
32 Modifications to the Annex 1 Tariff Elimination Schedule of the UK – and the tariff concessions added 
or modified by, inter alia,  Decisions 2/2004 and 3/2004 of the Joint Council; as well as modifica tions to the 
Annex II Tariff Elimination Schedule of Mexico.  
33 The TRQ commitments on bananas were further modified, following the accession of Bulgaria and 
Romania (incorporated Decision 2/2008), and of Croatia (incorporated Decision 1/2020) to the EU.  
34 TRQs have been resized based on the three years' worth of trade flow data which records the volume 
of goods that entered the UK. In order to address future market access opportunities for each Party's 
businesses, it was also agreed that a minimum level of access should be provided for all TRQs, based on a 
proxy measure relevant to the Parties' trade.  
01020304050607080
1245789101115161718192021222324293538Average Duty Rate (%)
HS ChapterPreferential MFNWT/R EG456/1  
 
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  in the UK  which may benefit from preferential treatment . TRQs for certain motor vehicles under HS 
8702-HS8706 under Section C of Annex I I had been removed w hen the Agreement entered into 
force. Under the Agreement, some TRQs commitments granted by Mexico to the UK  have been 
resized  to reflect the fact that the UK is a smaller import and export market than the EU.  
3.29.  Annex 2 to this factual presentation summarizes the Parties' TRQ commitments.  
3.30.  In addition to the TRQ  commitments by the Parties additional commitments are made in the 
form of origin quotas  (Section 3.3 below) .  
3.3  Rules of origin  
3.31.  The provisions on rules of origin are contained in Annex III to incorporated Decision 2/2000 , 
as modified .35 A number of Joint De clarations36, and Decisions by  both the Joint Council and  the 
Joint Committee have successively amended the disciplines  on the definition of originating products 
and the methods of administrative cooperation .37 
3.32.  Title I of incorporated Annex III  contains ge neral provisions, such as definitions, while Title II  
contains general requirements for the determination of  "origin ating product"  under the Agreement. 
The Annex to the Agreement modifies  incorporated Annex III , while five Appendi ces to incorporated 
Annex III form an integral part of it.  
3.33.  A product qualifies as originating  when it  is:  
a. wholly obtained in a Party as defined in Article 4 of incorporated Annex III ; or 
b. obtained in one of the Parties incorporating materials which have not been wholly 
obtained there, provided that such materials have undergone sufficient working or 
processing in that Party within the meaning of Article 5 of incorporated Annex III and in 
Appendi ces I and II  to incorporated Annex III  (mentioned below) . 
3.34.  Appendi ces I and  II to incorporated Annex III , as modified, contain product specific rules of 
origin and outline the conditions that need to be fulfilled for products that are not wholly obtain ed 
to be considered sufficiently worked or processed  to qualify as originating. They set out the 
conditions required for all products to be considered as sufficiently worked or processed within the 
meaning of Article 5 of Annex III. In a limited number of cases, however, the only condition that 
can confer origin is to be wholly obtained in a Party  where  manufacturing is based on materials  that 
are wholly obtained in a Party . Most other products can obtain origin status provided that they satisfy 
a change in  tariff classification  rule and/or  where  the value of non -originating materials does not 
exceed a threshold. Th e threshold varies by product, but in most cases, it is set at 20%, 30 % or 
50% of the transactional value (ex -works price  with adjustments in cer tain cases ) of the product. 
For some products a specific manufacturing or processing operation can confer origin.  
3.35.  A de minimis  tolerance rule of 10% of the ex -works price of the product is applicable to non -
originating materials used in the production of a product. That general tolerance rule  does not apply 
to products classified under HS Chapters 50 to 63 ( textiles and apparel p roduct s). According to the 
introductory note 5, of Appendix 1  to incorporated Annex III , the tolerance mentioned applies to 
certain products of Chapters 50 to 63, which made reference to this note in the PSR Appendix II to 
the incorporated  Annex III, that outlines the tolerance threshold across textile and apparel products.  
3.36.  Accumulation of origin is governed by the provisions of Article 3 of incorporated Annex III , as 
modified. An exporter may take into account materials originating  in the other Party , prov ided that 
such materials have undergone working or processing beyond that referred to in Article 6(1) . 
Moreover, under extended rules on cumulation, for a transition period of three years from the entry 
into force of the Agreement, a material produced in t he EU shall  be considered as material 
originating in a Party when incorporated into a product obtained there, provided that the working or 
 
35 For example, the incorporated Annex III does not apply to Ceuta and Melilla.  
36 Joint Declarations I through XI regarding specific aspects of Annex III to Decision 2/2000.  
37 In particular Decisions 5/2002 and 5/2004 of the Joint Council, as well as Decisions 1/2002, 1/2004; 
1/2007; and 1/2010 of the Joint Committee relating to Annex III to Decision 2/2000.  WT/REG456/1  
 
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  processing carried out there goes beyond the operations referred to in Article 6. In addition , for 
determining the o riginating status of a product, an exporter in the UK may take into account  working 
or processing carried out on a non -originating material in the EU  subject to the conditions of Article 
3a in the Annex to the Agreement . Not more than 30 months after the e ntry into force of the 
Agreement the Parties shall discuss and decide whether the period should be extended. If they 
agree, the application of the above -mentioned disciplines applicable during the transitional period 
may be extended by decision of the Join t Committee . Furthermore, the Parties shall continue to seek 
and work towards mutually beneficial and more l iberal rules of origin that best reflect  their supply 
chains and sectoral interests.  The Parties have recently started renegotiations of the Agreeme nt. 
3.37.  Articles 6 through 11 of the incorporated Annex III contain disciplines on insufficient working 
or processing operations ; useable units of qualification ; accounting segregation; accessories, spare 
parts and tools; sets; and neutral elements.  Title III of incorporated Annex III addresses the principle 
of territoriality and rules applicable to direct transport between the Parties, while Title IV provides 
for the  prohibition of drawback of, or exemption from, import duties.   
3.38.  Title V  of incorporated Annex III , as modified,  governs  proof of origin , including general 
requirements  and procedure s for the issue of an EUR.1 movement certificate . An approve d exporter  
status  may be granted for exporters who make frequent shipments of products, s ubject to offering 
to the satisfaction of the customs authorities or the competent authority all guarantees necessary 
to verify the originating status of the products as well as the fulfilment of the other requirements of 
this Annex .  
3.39.  For specific products  (textile s), the Parties also agreed to maintain  origin quotas. Joint 
Declaration VII also refers to origin quotas for textile products, for which the quantities are resized 
to take into account the fact that the UK market is smaller than the EU market (co vered by the 
EPPCCA). Under these provisions, certain products that do not satisfy the product -specific rules of 
origin under Appendix II of the  incorporated Annex III , may nevertheless qualify as originating under 
alternative product -specific rules of ori gin in incorporated Appendix II(a), which, moreover, 
establishes origin quotas for some products. The temporary provisions ha ve been successively 
prolonged and origin quotas adjusted through incorporated Decisions of the Joint Council and of the 
Joint Comm ittee. 
3.40.  Incorporated Article 17 of the Decision 2/2000 of the EU -Mexico Joint Council  establishes a 
Special Committee on Customs Cooperation and Rules of Origin.  
3.41.  Arrangements for administrative cooperation are contained in Title VI of incorporated Annex 
III. The Parties agree to provide each other mutual assistance on movement certificates and 
invoices. Verifications of proof of origin shall be random or when the customs authorities of the 
importing Party have reasonable doubts on the authenticity of the doc uments. If the customs 
authorities of the importing Party decide to suspend preferential treatment while awaiting the results 
of the verification, they shall offer to release the products to the importer subject to any 
precautionary measures judged necessa ry. Refusal to grant preferential treatment is permitted , safe 
in exceptional circumstances , if there is no response within 10 months  of the date of the verification 
request  or if insufficient information is provided  to determine the authenticity of the document 
provided or the real origin of the products . Disputes regarding verification, if they cannot be resolved 
between the Parties' customs authorities, shall be submitted to the Special Committee  on Customs 
Cooperation and Rules of Origin.   
3.4  Export duties and charges, and quantitative restrictions  
3.42.  All export prohibitions or restriction in trade between the Parties, other than custom s duties 
and taxe s, if any are applicable, whether made effective through quotas, export licenses or other 
measures, are to  be eliminated, except the measures by Mexico38 in Annex IV of incorporated 
 
38 Provided that such measures are applied consistently with Mexico's rights and obligations under the 
WTO Agreement and in a manner that does not afford more favourable treatment to imports from any third 
country, including countrie s with which Mexico has concluded an agreement notified under Article XXIV of the 
GATT 1994. The measures cover certain mineral fuels, mineral oils and products of their distillation; bituminous 
substances; mineral waxes  (HS Chapter 27); and some organic c hemicals (HS Chapter 29).  WT/R EG456/1  
 
- 26 - 
 
  Decision 2/200039, and new measures shall not be introduced (Article 12 of incorporated Decision 
2/2000).  Customs duties on exports were to be eliminated as from the date of entry into force of 
the Agreement (Article 3.3 of incorporated Decision 2/2000), and this was completed under the 
EPPCCA in 2000.  
3.5  Regulatory provisions on tr ade in goods  
3.5.1   Standards  
3.43.  Articles 19 and 20 of incorporated Decision 2/2000 cover technical barriers to trade (TBT) and 
sanitary and phytosanitary measures (SPS), respectively.  
3.5.1.1   Sanitary and phytosanitary measures  
3.44.  The Agreement incorporates, without modifica tion, the provisions of the EPPCCA on sanitary 
and phytosanitary measures (SPS)  in Article 20 of incorporated Decision 2/2000. The Parties confirm 
their rights and obligations under  the WTO SPS Agreement.   
3.45.  A Special Committee on Sanitary and Phytosanitary Measures is established by the Joint 
Council. Its functions include: (i) monitoring the implementation and administration of the SPS 
provisions; (ii) providing a forum to identify and address problems that may arise from the 
application of specific SPS mea sures, with a view to reaching mutually acceptable solutions; (iii) 
considering, as necessary, the development of specific provisions for the application of 
regionalisation, or for the assessment of equivalence; and (iv) considering the development of 
specific arrangement for information exchanges. The Special Committee may establish contact 
points.  
3.46.  The dispute settlement mechanism established by the Agreement is not applicable to SPS 
matters.40 
3.5.1.2   Technical barriers to trade  
3.47.  The Agreement incorporates, without modification, the provisions of the EPPCCA  on technical 
barriers to trade (TBT) in Article 19 of incorporated Decision 2/2000. The Parties confirm their rights 
and obligations relating to standards, technical regulations  and conformity assessment procedures 
under the WTO TBT Agreement.   
3.48.  They also agree to intensify bilateral cooperation. A Special Committee on Standards and 
Technical Regulation is established by the Joint Council. Its functions include: (i) monitoring the  
implementation and administration of the TBT provisions; (ii) provid ing a forum for consultation and 
discussion on issues relating to standards, technical regulations and conformity assessment 
procedures ; (iii) working towards the approximation and simpli fication of labelling requirements, 
including voluntary schemes, the use of pictograms and symbols, and the convergence of the terms 
applied to leather products with international practices ; and (iv) enhanc ing cooperation on the 
development, application an d enforcement of standards, technical regulations and conformity 
assessment procedures . 
3.49.  The dispute settlement mechanism established by the Agreement is not applicable to TBT 
matters.41 
 
39 The granting of export licenses for the sole purpose of reserving foreign trade in these products to 
itself for products classified under HS 2707.50; 2707.99; 27.09; 27.10; 27.11; 2712.90; 2713.1; 2713.20; 
2713.90; 27.14; and 29 01.10  is covered by Annex IV to incorporated Decision 2/2000.  
40 The Parties confirm that Article 41 "Scope and Coverage" of Title VI "Dispute Settlement" states that 
the Articles to which arbitration procedures are excluded from application include Article  20(1) on sanitary and 
phytosanitary matters.  
41 The Parties confirm that Article 41 “Scope and Coverage” of Title VI “Dispute Settlement”, establishes 
the Articles where arbitration procedures are not applicable, including Article 19(2) on TBT matters.  WT/REG456/1  
 
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  3.5.2   Safeguard mechanisms  
3.50.  The Agreement incorporates , without modification,  the provisions of EPPCCA on safeguard s 
in Article s 15, 16 and 21  of incorporated Decision 2/2000.  
3.5.2.1   Global safeguards  
3.51.  The Agreement does not contain specific provisions related to global safeguards.  
3.5.2.2   Bilateral safeguards  
3.52.  Article 15 (Safeguard Clause) of incorporated Decision 2/2000 establishes the right of an 
importing Party to take appropriate measures in case any product of the other  Party is being 
imported into its territory in such increased quantities and under such conditions as to cause or 
threaten to cause serious injury to the domestic industry or serious disturbances in any sector of 
the economy or difficulties which could bring about serious deterioration in  the economic situation 
of a region of the importing Party.  The Article does not indicate that such situations must be directly 
caused by the implementation of the tariff liberalisation commitments contained derived from the 
Agreement. The conditionalities  and the procedures which must be followed are laid down in Article 
15 of the incorporated Decision 2/2000.  
3.53.  Compensation for a proposed safeguard measure, in the form of substantially equivalent trade 
liberalization, may be offered prior to the measure bei ng taken.  
3.54.  Any difficulty arising from situations leading to the consideration of safeguard measures shall 
be addressed by the Parties at the Joint Committee. Appropriate information shall be provided, and 
periodic consultations shall take place in case of  safeguard measures being notified.  
3.5.2.3   Specific safeguards for agriculture  
3.55.  The Agreement does not contain  specific disciplines on  safeguards for agricultural products.  
3.5.2.4   Balance -of-payments safeguards  
3.56.  The possibility of imposing restrictive measures related to  imports  in order to safeguard a 
Party's balance -of-payments or external financial position is addressed in Article 21 of incorporated 
Decision 2/2000 . While the Parties shall endeavour to avoid the imposition of such measures, in case 
BOP measures are con sidered, they shall be in accordance with the GATT 1994 , and proper 
transparency shall be guaranteed by the Party considering taking such measure . 
3.5.3   Anti-dumping and countervailing measures  
3.57.  The Agreement incorporates , without modification, the provisions of EPPCCA  on antidumping 
and countervailing measures  in Article 14 of incorporated Decision 2/2000 . 
3.58.  The Parties confirm  their rights and obligations under Article VI of the GATT 1994, the WTO 
Antidumping Agreement and the WTO Subsidies and Countervailing Agre ement .  
3.59.  The dispute settlement mechanism established by the Agreement is not applicable to anti -
dumping and countervailing measures.  
3.5.4   Subsidies and state -aid 
3.60.  The Incorporated Article 13 of Decision 2/2000 states  that the national treatment provisions 
on int ernal taxation and regulation shall not prevent the payment of subsidies exclusively to domestic 
producers, including payments to domestic producers derived from the proceed s of internal taxes or 
charges applied consistently with these provisions and subsi dies effected through governmental 
purchases of domestic products.  WT/R EG456/1  
 
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  3.5.5   Customs -related procedures  
3.61.  The Agreement incorporates , with minor modification, the provisions of EPPCCA on customs 
cooperation  in Article 1 7 of incorporated Decision 2/2000.  The Parties agree that their 
administrations shall provide mutual administrative assistance in customs matters. They agree to 
cooperate in order to guarantee compliance with the provisions on trade in goods, as they relate  to 
customs matters, and Annex III to Decision 2/2000 on rules of origin .42 A Special Committee on 
Customs Cooperation (SCCC) is established by the Joint Council. Its functions include: (i) monitoring 
the implementation and administration of the agreed coo peration and of Annex III; (ii) provid ing a 
forum for consultation and discussion on customs issues; (iii) provid ing a consultation and discussion 
forum on rules of origin issues and o n administrative cooperation; and (iv) enhanc ing cooperation 
on the deve lopment, application and enforcement of customs procedures, mutual administrative 
assistance in customs matters, rules of origin and administrative cooperation.  
3.62.  Under Article 18 of incorporated Decision 2/2000 no less favourable treatment  is guaranteed  
in respect of customs valuation for imports of products originating in the other Party than to imports 
of products originating in any other country, including countries with which it has concluded an 
agreement notified under Article XXIV of the GATT 1994.  The disciplines governing the determination 
of originating products also contain provisions on customs -related administrative cooperation .43 
Moreover,  the Annex on mutual administrative assistance in customs matters in incorporated 
Decision 5/2004 of the Joint  Council governs assistance in customs matters and also addresses, inter 
alia, information exchange and confidentiality o n contribution s by experts and witnesses.  
3.6  Sector -specific provisions on trade in goods  
3.6.1    Steel products  
3.63.  The Joint Council establishes, through Article 24 of incorporated Decision 2/2000, a Special 
Committee on Steel Products, which may invite representatives of each Party's industry to its 
meeting. The Special Committee meets at least twice a year to analyse  relevant matters in the steel 
sector, including trade. It shall report annually to the Joint Committee.   
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  The Agreement does not contain a specific Chapter on transparency. Transparency provisions 
related to information and notifications are in various sections of the Agreement and related 
instruments.  
4.2  Current payments and capital movements  
4.2.  The principle of a progressive and reciprocal elimi nation of restrictions on capital movements 
and payments44 between the Parties  is enshrined in Article 9 of the incorporated EPPCCA. The Joint 
Council may adopt required measures and related timetable s for such an elimination. To date no 
Decision has been finalized.  
4.3  Exceptions  
4.3.  The rules governing exceptions are in incorporated Decision 2/2000 . 
4.3.1   General exceptions  
4.4.  Most of the language of Article XX of GATT 1994 is replicated in Article 22 of incorporated 
Decision 2/2000.  
 
42 For more details on Annex III of the incorporated Decision 2/2000 , refer to the above section 3.3 on 
rules of origin.  
43 See section 3.3 above.  
44 Under the Agreement, "payments" are those related to an investment . WT/REG456/1  
 
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  4.3.2   Security exceptions  
4.5.  Article 52 of t he incorporated EPPCCA45 replicates a number of elements of Article XXI of GATT 
1994 for measures related to national security. As in the case of general exceptions, through 
incorporated Article 19.3, elements of the security exception are also applicable to rules o n 
government procurement through  incorporated Chapter 19.  
4.3.3   Taxation  
4.6.  The Agreement does not contain specific provisions on taxation . Article 15(b) of the 
incorporated EPPCCA refers to the Parties supporting agreements to prevent double taxation. Ar ticle 
54 of the EPPCCA related to measures the Parties may take in relation to double taxation, evasion 
of taxes or measures relating to the Parties' fiscal legislation. Article 13 of the incorporated Decision 
2/2000 additionally sets out provisions on nat ional treatment on internal taxation and regulation.  
4.4  Accession and withdrawal  
4.7.  Article 57 of the incorporated EPPCCA46 establishes the indefinite nature of the Agreement, 
while it also clarifies that a Party may denounce the Agreement by notifying the other Party, with 
termination taking effect six months after the date of such notification .  
4.5  Institutional framework  
4.8.  The Agreement incorporates, and therefore replicates, with minor modifications, the 
institutional f ramework of the EPPCCA . Articles 45, 46, and 47 of the incorporated EPPCCA47 establish 
and clarify the role of a Joint Council which supervises the implementation of the Agreement , while 
Article 48  of the incorporated EPPCCA48 establishes the Joint Committ ee49 to assist the Joint Council . 
Other special committees may also be set up (Article 49 of the incorporated EPPCCA50). Moreover,  
Article 7 of the Agreement complements these Articles and clarif ies that decisions adopted by the 
EPPCCA Joint Council and by  the Joint Committee remain applicable, to the extent that they  relate 
to trade and to the Parties. This is in particular true for Decision 2/2000 of the Joint Council (as 
amended), which established a free trade area on trade in goods; Decision 2/2001 of the Joint 
Council (as amended), which established a free trade area on trade in services; as well as successive 
Decisions by the Joint Committee concerning the definition of the concept of originating products 
and methods of administrative cooperation.  
4.9.  A number of specialized committees are also established by the incorporated EPPCCA and the 
incorporated Decisions taken by the Joint Council (in particular Decisions 2/2000 and 2/2 001, as 
amended) .  
4.6  Dispute settlement  
4.10.  Article 50 of the incorporated EPPCCA51 mandates the Joint Council to decide on the 
establishment and define the role and functions of a specific trade or trade related dispute settlement 
procedure compatible with the relevant WTO provisions in this field . Through incorporated Decision 
2/2000 a dispute settlement framework is established to apply to any matter arising from Decision 
 
45 As well as in Article 13 of the Interim Ag reement.  
46 As well as in Article 16 of the Interim Agreement.  
47 As well as in Article 7, 8 and 9 of the Interim Agreement.  
48 As well as in Article 10 of the Interim Agreement.  
49 The incorporated Decision s 2/2000  and 2/2001  mandate the Joint Committee with specific functions  
on trade and other trade related matters (Title VII – Article 48 – of incorporated Decision 2/2000 , and Title VI 
– Article 44 – of incorporated Decision 2/2001 ). 
50 As well as in Article 11 of the Interim  Agreement.  
51 As well as in Article 12 of the Interim Agreement.  WT/R EG456/1  
 
- 30 - 
 
  2/200052 or from Articles 2, 3, 4, and 5 of the Interim Agreement53, the whole constituting the 
"covered legal instruments".  
4.11.  Title VI of incorporated Decision 2/2000 clarifies the scope and coverage of the mechanism . 
Either Party may request consultations within the Joint Committee with respect to the application or 
interpretation of the covered legal instruments54. The Joint Committee shall convene within 30 days 
of such a request55. If the matter has not been resolved within 15 days of the Joint Committee begin 
convened, either Party may request the establishment of an arbitration panel56. Initial reports are 
to be submitted within three months of the panel being established, and in any case not longer than 
five months; the final report shall be presented within 30 days of the initial report. For urgent cases 
the panel will make every effort to present the final report within three months (and in any case 
within four months) of its establishment.57 The Decision also provides for the temporary suspension 
of benefits in case implementation is ruled by the arbitration panel as being inconsistent with the 
final panel re port or if the implementation measures are not notified before the expiry of the 
reasonable period of time agreed by the Parties .58 
4.12.  In Article 1 of incorporated Decision 2/2001, the Parties  lay down the necessary arrangement 
for implementing , inter alia, t he objective of establishing a dispute settlement mechanism , to apply 
to the EPPCCA and the obligations under Decision 2/2001. Under Title V of incorporated Decision 
2/2001, the Parties set out a dispute settlement mechanism which applies to any matter ari sing 
from Decision 2/2001, or from Articles 4 -11 of the EPPCCA .59 While Chapter II of Title V of 
incorporated Decision 2/2001 establishes rules related to consultation s, Chapter III covers the 
arbitration procedure. The incorporated Articles 39 through 42 govern the establishment of an 
arbitration panel; the appointment of arbitrators; the procedure leading to the issuing of panel 
reports; and the aspects related to the implementation of such reports, including aspects of 
compliance, reasonable period of ti me to comply with the final report, conformity ruling, possible 
compensations  or suspension of equivalent benefits  in case of non -compliance . The mechanism does 
not include an appeal stage  and the general provisions of incorporated Article 43 of Decision 2 /2001 
refer to the Model Rules of Procedures set out in incorporated Annex III to Decision 2/2001, which 
shall guide the arbitration panel proceedings . The incorporated Article 43 also foresee the possibility 
to have recourse to the WTO dispute settlement mechanism. While forum shopping is possible, once 
a forum is selected it will be to the exclusion of the other.  The incorporated Articles 24 and 25 of 
Decision 2/2001 contains specific provisions related to the procedures applicable to settle disputes 
related to financial services .  
4.7  Relationship with other agreements concluded by the Parties  
4.13.  The Agreement is based o n the ECCPPA  and as indicated in Section 2. 5 above , incorporates 
most of its provisions.  
4.14.  Table 4.1 below shows the Parties' RTAs in force, notified and non -notified, other than the 
Agreement.  
 
52 With the exception that the arbitration procedure set out in Chapter III of Decision 2/2000 does not 
apply to disputes concerning Articles 14, 19(2), 20(1), 21, 23 and 40 of that Decision.  
53 Articles 2, 3, 4 and 5 of the Interim Agreement cover general principles; trade liberalisation; trade in 
goods; public procurement; and competition.  
54 Article 42.2, Decision 2/2000.  
55 Article 42.3, Decision 2/2000.  
56 Article 43.1, Decision  2/2000.  
57 Arbitration is not applicable for disputes concerning antidumping and countervailing measures; 
matters under the WTO TBT Agreement; matters under the WTO SPS Agreement; BOP safeguards; customs 
unions and free trade areas; and intellectual proper ty rights.  
58 Annex XVI to incorporated Decision 2/2000 contains model rules of procedures for the administration 
of dispute settlement proceedings.  
59 With the exception that the arbitration procedure set out in Chapter III of Decision 2/2001 doe does 
not apply to disputes concerning Articles 9(2), 31 (2) last sentence, 34 or 36 of that Decision.  WT/REG456/1  
 
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  Table 4.1 United  Kingdom and Mexico: participation in other RTAs (notified and non -
notified in force), as of 1 September 2022   
RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
UNITED KINGDOM  
United Kingdom – Iceland, 
Liechtenstein and Norway  01-Dec-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V   
United Kingdom - Serbia  20-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Albania  03-May-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Jordan  01-May-21 Goods  2021 GATT Art. XXIV  
United Kingdom - Ghana  05-Mar-21 Goods  2021 GATT Art. XXIV  
EU - United Kingdom  01-Jan-21 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
United Kingdom - Cameroon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Canada  01-Jan-21 
01-Apr-21 Goods  
Services  2020 
2021 GATT Art. XXIV  
GATS Art. V  
United Kingdom - CARIFORUM States  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Central America  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Chile 01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom – Colombia, Ecuador 
and Peru  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Côte d'Ivoire  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Eastern and 
Southern Africa States  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Egypt  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Faroe Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Georgia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Israel  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Japan  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Kenya  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Kosovob 01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Lebanon  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Morocco  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - North Macedonia  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Norway and 
Iceland  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Pacific States  01-Jan-21 Goods  2020 GATT Art. XXIV 
• United Kingdom - Pacific States - 
Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific States - 
Accession of Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Palestine  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Republic of Korea  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Republic of 
Moldova  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - SACU  and 
Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
United Kingdom – Singapore  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Switzerland - 
Liechtenstein  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Tunisia  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Türkiye  01-Jan-21 Goods  2020 GATT Art. XXIV  
United Kingdom - Ukraine  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
United Kingdom - Viet Nam  01-Jan-21 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
MEXICO  
United States -Mexico -Canada 
Agreement (USMCA/CUSMA/T -MEC) 01-Jul-20 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  WT/R EG456/1  
 
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  RTA Name  Entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provision  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)  30-Dec-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Pacific Alliance  01-May-16 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
Mexico - Panama  01-Jul-15 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
Mexico - Central America  01-Sep-12 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Peru - Mexico  01-Feb-12 Goods & 
Services  2012 GATT Art. XXIV, Enabling Clause 
& GATS Art. V  
Mexico - Plurinational State of Bolivia  07-Jun-10 Goods  2019 Enabling Clause  
Japan - Mexico  01-Apr-05 Goods & 
Services  2005 GATT Art. XXIV & GATS Art. V  
Mexico - Uruguay  15-Jul-04 Goods & 
Services  2013 GATT Art. XXIV, Enabling Clause 
& GATS Art. V  
Brazil - Mexico  02-May-03 Goods  2019 Enabling Clause  
MERCOSUR - Mexico  
[LAIA, AAP.CE 55]  01-Jan-03 Goods  2020 Enabling Clause - Changes to 
LAIA TM 80  
EFTA - Mexico  01-Jul-01 Goods & 
Services  2001 GATT Art. XXIV & GATS Art. V  
Mexico - Cuba 28-Feb-01 Goods  2019 Enabling Clause  
Mexico - Guatemala  
[LAIA, AAP.A25TM 37]  05-Dec-00 Goods  
 
Services  2020 Enabling Clause - Changes to 
LAIA TM 80  
Not notified  
EU - Mexico  01-Jul-00 
01-Oct-00 Goods  
Services  2000 
2002 GATT Art. XXIV  
GATS Art. V  
Israel - Mexico  01-Jul-00 Goods  2001 GATT Art. XXIV  
Chile - Mexico  01-Aug-99 Goods & 
Services  2001 GATT Art. XXIV, Enabling Clause 
& GATS Art. V  
Colombia - Mexico  01-Jan-95 Goods & 
Services  2010 GATT Art. XXIV, Enabling Clause 
& GATS Art. V  
Global System of Trade Preferences 
among Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
LAIA - Cultural Goods  
[LAIA, AAR.CEYC 7]  01-Jan-89 Goods  2020 Enabling Clause - Changes to 
LAIA TM 80  
Argentina - Mexico  01-Jan-87 Goods  2019 Enabling Clause  
LAIA- Preferences in favour of 
Paraguay  
[LAIA, AAR.AM 3]  01-Jul-84 Goods  2020 Enabling Clause - Changes to 
LAIA TM 80  
LAIA – Agreement on Regional Tariff 
Preference  
[LAIA, AAR.PAR 4]  01-Jul-84 Goods  2020 Enabling Clause - Changes to 
LAIA TM 80  
Mexico - Paraguay  01-Jan-84 Goods  2019 Enabling Clause  
LAIA - Preferences in favour of 
Ecuador  
[LAIA, AAR.AM 2]  01-May-83 Goods  2020 Enabling Clause - Changes to 
LAIA TM 80  
Ecuador - Mexico  01-May-83 Goods  2019 Enabling Clause  
Latin American Integration 
Association (LAIA)  18-Mar-81 Goods  1982 Enabling Clause  
• LAIA - Accession of Cuba  26-Aug-99 Goods  1999 Enabling Clause  
• LAIA - Accession of Panama  03-May-12 Goods  Not notified  
Protocol on Trade Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
a Dates of the first entry into force/provisional application for at least one of the Parties. Where dates 
of provisional application have been provided by the Parties, further notifications to confirm the 
dates of entry into force are awaited.  
b Reference to Kosovo in this table shall b e understood to be in the context of the United Nations 
Security Council resolution 1244 (1999).  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Dat abase on RTAs: http://rtais.wto.org . WT/REG456/1  
 
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  4.8  Government procurement  
4.15.  The principle of a gradual and mutual opening of agreed government procurement markets 
on a reciprocal basis  is enshrined in Article 10 of the incorporated EP PCCA .60 The Joint Council will 
adopt the required measures and related timetable for such liberalization . In incorporated Decision 
2/2000  (Title III) , the Joint Council clarifies the disciplines which are applicable to laws, regulations, 
procedures or practices regarding government procurement, as identified in Annex es VI (entities); 
VII (goods covered); VIII (services covered); IX (construction services covered; and X (thresholds) 
to incorporated Decision 2/2000, as modified . The Agreemen t retain s the commitments on public 
procurement in Decision 2/2000.  
4.16.  The incorporated Decision 2/2000 appli es the principles of national treatment and non -
discrimination (Article 26); the principle of neutrality of rules of origin (Article 27); and the 
prohibition o n offsets by the Parties' entities when qualifying and selecting suppliers, goods or 
services (Article 28).  
4.17.  Article 29 of incorporated Decision 2/2000, referring to Annex XII to the Decision61, contains 
procedural rules applicable to Government procurement  which  may only be modified by the Party 
concerned to reflect amendments to the corresponding provisions of the NAFTA62 and the WTO 
Government Procurement Agreement (GPA) , respectively, provided that the rules and procedures 
applied by that Party , as modified continue to afford equivalent treatment to the other Party.  
4.18.  Title III of incorporated Decision 2/2000 also contain s disciplines on bid challenge; provision 
of information and transparency at large; technical cooperation through a Special Com mittee on 
Government Procurement;  and the use of information technology to ensuring accessibility and 
quality of procurement information (Articles 30 through 33). It also includes general exception s; 
provisions for rectifications or modifications of covera ge, only in exceptional circumstances, and 
privatisation of entities listed in Annex VI (Articles 34 through 36) .  
4.19.  The UK is a party to the WTO GPA, while Mexico is neither a party nor an observer . Article 37  
of incorporated Decision 2/2000 provides that i f the UK or Mexico offers a GPA or USMCA party, 
respectively, additional market access to their respective procurement markets beyond what has 
been agreed under Title III of Decision 2/2000, they shall agree to enter into negotiations with e ach 
other with a view to extending these advantages to the other Party on a reciprocal basis.63 
4.9  Intellectual property rights  
4.20.  In Article 12 of the incorporated EPPCCA , the Parties undertake to establish appropriate 
measures with a view to ensuring an adequa te and effective protection of intellectual property 
rights64 in accordance with the highest international standards, including effective means to enforce 
such rights . The Joint Council will decide on a consultation mechanism with a view to reaching 
mutual ly satisfactory solutions in the event of difficulties in the protection of intellectual property; 
 
60 As well as in Article 4 of the Interim Agreement.  
61 Part A of Annex XII to Decision 2/2000 specifies the rules and procedures applicable to Mexico, and 
Part B of the same Annex specified the rules and procedures applicable to the UK.  
62 The NAFTA has been replaced in 2020 by the Agreement between the United  States, Mexico and 
Canada (USMCA/CUSMA/T -MEC). 
63 The UK authorities confirm that under its membership of the EU, the UK was a participant in a 
number of international agreements.  Following its withdrawal from the EU, the UK sought continuity of its 
international agreements with a number of its trading partners, including its trade agreement with Mexico. To 
transition these trade agreements the UK adhered to a ‘principle of continuity’.  As such the schedules in the 
current (UK -Mexico) Agreement are substa ntially similar to those originally negotiated. This means some 
entities listed are out of date when compared to the UK’s list of covered entities under the GPA, which  have 
since been updated in the GPA. The UK and Mexico have launched negotiations for an  updated Free Trade 
Agreement, including on Government Procurement.  The Mexican authorities confirm that the market access 
offer on procurement market in NAFTA/USMCA is similar to the EPPCCA and others agreements. Some entities 
listed on EPPCCA are outdate d compared with USMCA or CPTPP lists.  
64 Including the following IP rights: copyright – including the copyright in computer programmes and 
database s – and neighbouring rights, rights related to patents, industrial designs, geographical indications 
including  designation o f origins, trademarks, topographies of integrated circuits, as well as protection against 
unfair competition as referred to in Article 10a of the Paris Convention for the Protection of Industrial Property 
and protection of undisclosed informa tion. WT/R EG456/1  
 
- 34 - 
 
  and on detailed measures to be adopted in pursuance of the above -mentioned objective, taking into 
account in particular the relevant multilateral conventions  on intellectual property . 
4.21.  The incorporated Decision 2/2000  (Article 40)  establish es a Special Committee on Intellectual 
Property Matters which can be convened to reach mutually satisfactory solutions to any difficulties 
arising in the protection of intell ectual property.  
4.22.  The disciplines on intellectual property rights are complemented by incorporated Decision 
2/2001 . Article 1  confirms the Parties' understanding that  the Decision  lays down the necessary 
arrangement for implementing , inter alia, the object ive of ensuring adequate and effective protection 
of intellectual property rights, in accordance with the highest international standards . In particular, 
in Title I V of incorporated Decision 2/2001  the Parties confirm their obligations arising from a numbe r 
of multilateral conventions, including the TRIPS Agreement .65 They also confirm the importance of 
their obligations arising from the 1978 and 1991 UPOV Conventions .66 They also commit to accede 
to the Nice Agreement concerning the International Classification of Goods and Services for the 
purpose of the Registration of Marks (Geneva, 1977 and amended in 1979) and to the Budapest 
Treaty o n the International Recognition of the Deposit of Microorganisms for the Purposes of Patent 
Procedure (1977, modified in 1980). A best endeavour commitment is also made with respect to the 
Parties' accession to the WIPO Copyright Treaty (Geneva, 1996), and the WIPO Performance and 
Phonog ram Treaty (Geneva, 1996).  
4.23.  The arbitration procedure  established by Title V of the incorporated Decision 2/2001 is not 
applicable to intellectual property rights matters.  
4.10  Competition  and state monopolies  
4.24.  In Article 11 of the incorporated EPPCCA67 (on competition) , it is stated that the Parties  shall 
agree on appropriate  measures to prevent distortions or restriction of competition that may 
significantly affect trade between them. To this end, the Joint Council shall establish mechanisms of 
cooperation and coordination among the authorities of the Parties with responsibility for the 
implementation of competition rules.  Such cooperation shall include mutual legal assistance, 
notification, consultation s and exchange of info rmation in order to ensure transparency in the 
enforcement of competition laws and policies. The following are to be addressed: agreements 
between undertakings, decisions by associations of undertakings and concerted practices between 
undertakings; the abu se by one or more undertakings of a dominant position; mergers between 
undertakings; state monopolies of a commercial character; and public undertakings and 
undertakings to which special or exclusive rights have been granted. To date no Decision has been 
finalized.  
4.25.  Title IV of incorporated Decision 2/2000, complemented by Annex XV to Decision 2/2000, 
establishes a mechanism o n cooperation between the authorities of both Parties with responsibility 
for implementation of competition rules. The competition au thorities of both Parties shall produce a 
report on the implementation of the mechanism of cooperation.  
4.26.  There are no specific provisions on state monopolies.  
4.11  Labour and environment  
4.27.  The Agreement does not contain specific provisions on labour and/or environ ment.  
 
65 The obligations of the Parties arising from the following conventions are confirmed: (i) Agreement on 
Trade -related Aspects of Intellectual Property Rights (TRIPS agreement, 1994); (ii) Partis Convention for the 
Protection of Industrial Property (S tockholm Act, 1967); (iii) Berne Convention for the Protection of Literary 
and Artistic Works (Partis Act, 1971); (iv) International Convention for the Protection of Performers, Producers 
of Phonograms and Broadcasting Organisations (Rome, 1961); and (v) P atent Cooperation Treaty (Washington, 
1970 amended in 1979 and modified in 1984).  
66 1978 and 1991  International Convention s for the Protection of New Varieties of Plants . 
67 As well as in Article 5 of the "Interim Agreement".  WT/REG456/1  
 
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  4.12  Electronic commerce  
4.28.  The Agreement does not contain  a stand -alone Digital Trade Chapter or  specific provisions on 
electronic commerce . In Article 51 of the incorporated EPPCCA  the Parties agree to accord a high 
level of protection to the processing of personal and other data, in accordance with the standards 
adopted by relevant international organisations and standards referred to in the Annex to the 
incorporated EPPCCA.68  
4.13  Small and medium -sized enterprises  
4.29.  Article 17 of the incorporated EPPCCA contains limited provisions for the Parties to cooperate 
on small and medium -sized enterprises (SMEs) to promote a favourable environment for their 
development. This should be achieved b y promoting contacts between economic operators, 
encouraging joint investments, establishing joint ventures and information networks, facilitating 
access to finance, providing information and stimulating innovation.  
4.30.  There are also minor references to SMEs  elsewhere in the incorporated EPPCCA, such as 
Article 15 of the EPPCCA on investment promotion when developing mechanisms for joint 
investments, and Article 29 of the incorporated EPPCCA on scientific and technological cooperation 
when favouring the parti cipation of the Parties' respective higher education institutions, research 
centres and productive sectors, and particularly SMEs.  
4.14  Other  
4.14.1   Trade in services and investment  
4.31.  Article 6 of the incorporated EPPCCA and incorporated Decision 2/2001 (and subsequent 
Decisions amending it), both as modified by the Agreement and by its Annex, contain provisions on 
trade in services, while other part of the incorporated EPPCCA, as modified, contain horizontal 
provisions that are also applicable to trade in services .69 
4.32.  In Article 1 of incorporated Decision 2/2001, the Parties lay down the necessary arrangement 
for implementing the following objectives of the incorporated EPPCCA: progressive and reciprocal 
liberalisation of trade in services, in conformity with Article V of  the GATS, as well as progressive 
liberalisation of investment and related payments. Title II of incorporated Decision 2/2001 
establishes the general principles, disciplines and procedures applicable to trade in services and 
investment. The Decision includ es general provisions (Chapter I ), specific provisions on maritime 
transport  (Chapter II) , financial services  (Chapter III) , and general exceptions (Chapter IV ) and  
rules on investment and related payments (Title III ). The Parties comments on financial ser vices are 
in incorporated Annex 1 (Part A for the UK70; and Part B for Mexico), as amended and modified. 
Joint Council Decision 2/2001 was amended, in 2005, by Decision 4/2004; and in 2008, by Decision 
1/2008 and 3/2008. These amendments modify the Parties' commitments on trade in financial 
services (Annex 1 to Decision 2/2001) and establish a framework for the negotiation  of mutual 
recognition agreements between the Parties.  
4.33.  Decision 2/2001  (Title II) , as amended and modified, contains provisions on numerous 
aspects governing trade in services, such as: scope and definitions, denial of benefits, general 
 
68 The following standards are i dentified in the Annex: (i) Guidelines for the regulation of computerised 
personal data files, modified by the United Nations General Assembly on 20 November 1990; 
(ii)Recommendation of the OECD Council concerning guidelines governing the protection of pri vacy and 
transborder flows of personal data of 23 September 1980; (iii) Council of Europe Convention for the protection 
of individuals with regard to automatic processing of personal data of 28 January 1981; and Directive 95/46/EC 
of the European Parliamen t and of the Council of 24 October 1995 on the protection of individuals with regard 
to the processing of personal data and on the free movement of such data.  
69 Negotiations between the EU and Mexico, which started in May 2016, led to a Modernized EU -Mexic o 
Global Agreement "in principle", specifically on the trade part, in April 2018. Th e modernized agreement would 
have implications for both trade in goods and trade in services. It is currently in a legal scrubbing stage  before 
it is signed and ratified. The Parties to the Agreement confirm that the entry into force of the modernised 
agreement (between the EU and Mexico) will have no effect on the Agreement (between Mexico and the UK), 
as the provisions of the EPPCCA betw een the two Parties will be maintained. For more information on the 
EPPCCA, including on services aspects, readers may refer to the WTO documents series WT/REG109.  
70 Originally with respect to the EU and its member States, including the UK until 31 Decembe r 2020.  WT/R EG456/1  
 
- 36 - 
 
  provisions on market access, MFN treatment, national treatment, as well as some regulatory 
provisions and provisions on general exceptions . All these provisions  are transitioned into the 
Agreement. With respect to trade liberalisation  both for services and investment , the n egotiations 
foreseen to elimina te substantially all remaining discrimination between the Parties (Article 7 of 
incorporated Decision 2/2001) have however not yet resulted in implemented results. As a 
consequence, at present, the Parties only have specific commitments on financial services  (Chapter 
III of Title II of incorporated Decision 2/2001, as amended and modified ). 
4.34.  The Agreement also incorporates the provisions of Title III of Decision 2/2001 on investment 
and related payments.  In particular, the Part ies undertake not to introduce any new restrictions on 
payments related to direct investment. Moreover, they agree to progressively eliminate restrictions 
on payments related to investment between them. Those restrictions, which are related to 
investments in the services sector which should have been liberalised in accordance with the 
provisions on trade in services (addressed under Chapter 4 of the factual presentation) shall be 
eliminated according to the same timetable. It is nevertheless recalled that, to date, a details 
timetable as well as modalities for such liberalisation has not yet been agreed by the Parties.71  
4.35.  Articles 30 and 31 of the incorporated Decision 2/2001 also allow the Parties to take safeguard 
measures in cases of exchange rate policy and monetary policy difficulties or in cases of balance of 
payment difficulties (see above). The Parties moreover agree to aim to promote an attractive and 
stable environment for reciprocal investment. They also recall their international commitments 
regar ding investment, and especially the OECD Codes of Liberalisation and OECD National Treatment 
Instrument. The Parties finally affirm their commitment to review the investment legal framework, 
the investment climate, and the flow of investment between them c onsistent with their commitments 
in international investment agreements. Article 35 of the incorporated Decision 2/2001 foresees that 
such review had to take place not later than three years after the entry into force of Decision 2/2001.  
  
 
71 The Parties confirm that , in accordance with article 29 (investment -related payments) of the Decision 
2/2001  and w ithout prejudice to Articles 30 and 31, the restrictions on investment -related payments between 
the Parties will be progressively el iminated. Moreover, t he Parties undertake not to introduce new restrictions 
on payments related to a direct investment from the entry into force of this Decision. Furthermore,  restrictions 
on payments related to investments in the services sector that have  been liberalized in accordance with Title II 
of Decision  2/2001, will be eliminated in accordance with the same schedule.  WT/REG456/1  
 
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  ANNEX 1  
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
1. The following tables present tariff liberalization under the Agreement. A comparison is made 
between these tariffs and the MFN tariffs that are applicable to these products. Tariff -related market 
access conditions for trade between the UK and Mexico  applicable at the entry into force of the 
Agreement remained largely unchanged as compared with the situation prevailing under the terms, 
conditions and commitments under the EPPCCA , when the UK was still  an EU Member State. The 
following tables should therefore be read bearing this in mind.  
The United Kingdom  
2. Table A1.1 shows tariff liberalization by the UK in relation to imports from Mexico  (by total, 
agricultural and industrial products). In 2021, t he UK's average applied MFN rate was 3.8% overall 
(2.5% for industrial products and 8.9% for agricultural products). On an MFN basis 47% of the UK's 
tariff was duty free; 57.1% of industrial products and 18.8% of agricultural products were duty free. 
Under the Agreement in 2021, Mexico's  exporters enjoyed an absolute margin of preference of 3. 3% 
vis-à-vis the prevailing MFN tariff; 2. 48% for industrial goods and 6.8% for agricultural products. 
The share of duty -free lines applicable to imports from Mexico  in 2021 under the Agreement was 
90.8% (66.1% for agricultural products and 9 9.7% for industrial products).  
Table A1. 1 United Kingdom: Indicators of MFN and preferential rates for imports from 
Mexico  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -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 2021 3.8 7.8 47.0 8.9 12.0 18.8 2.5 5.8 57.1 
Mexico  2021  0.5 13.3 90.8 2.1 13.6 66.1 0.02 7.6 99.7 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rate for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by the UK.  
 
3. Table A1.2 gives an indication of additional market access in the UK resulting from the entry 
into force of the Agreement for Mexico's  top 25 global exports, which accounted for 43. 6% of its 
global exports in 2018 -2020; these corresponded to 73 lines in the UK's  tariff at the HS six-digit 
level (using the HS  2017). In 2021, prior to the entry into force of the Agreement, 21 of these tariff 
lines already had (MFN) duty free access to the UK's market. Under the Agreement, by 2021, all the 
remaining 52  tariff lines,  were also  duty free for imports from Mexico .  WT/R EG456/1  
 
- 38 - 
 
  Table A1. 2 United Kingdom: Market access opportunities under the agreement for 
Mexico's top 25 exports to the world  
Mexico 's top export products  
in 2018 -20 Access Conditions to UK' s markets  
HS number and description  Share 
in 
global 
exports 
(%) MFN 2021  No. of 
duty free 
lines 
under the 
agree -
ment  
Remain Dutiable  Average 
Tariff (%)  
No. of 
duty-free 
lines  
No. of 
dutiable 
lines  
2021  
270900  Petroleum oils and oils obtained 
from bituminous minerals  4.8 0.0 2    
847150  Processing units for automatic data -
processing machines  4.4 0.0 1    
870431  Motor vehicles for the transport of 
goods  3.7 8.4  5 5  
870340  Motor cars and other motor vehicles  3.1 10.0  2 2  
870360  Motor cars and other motor vehicles  3.1 10.0  2 2  
851762  Machines for the reception, 
conversion and transmission  2.6 0.0 1    
852872  Reception apparatus for television  2.4 14.0  6 6  
870323  Motor cars and other motor vehicles  2.2 10.0  3 3  
870120  Road tractors for semi -trailers  1.7 10.0  2 2  
854430  Ignition wiring sets and other wiring 
sets for vehicles, aircraft or ships  1.7 1.8  1 1  
847149  Data-processing machines  1.5 0.0 1    
870829  Parts and accessories of bodies for 
tractors, motor vehicles  1.4 3.0  2 2  
940190  Parts of seats  1.1 1.3 1 2 2  
853710  Boards, cabinets and similar 
combinations of apparatus for 
electric control  1.0 1.5 1 3 3  
220300  Beer made from malt  1.0 0.0 3    
870840  Gear boxes and parts thereof  1.0 3.0  4 4  
870899  Parts and accessories, for tractors, 
motor vehicles  0.9 2.7  3 3  
870422  Motor vehicles for the transport of 
goods  0.9 7.3  3 3  
901890  Instruments and appliances used in 
medical  0.9 0.0 8    
840734  Spark -ignition reciprocating piston 
engine  0.8 3.5  4 4  
870850  Drive -axles with differential  0.8 3.2  5 5  
841810  Combined refrigerator -freezers  0.7 0.0 2    
870322  Motor cars and other motor vehicles  0.7 10.0  2 2  
870830  Brakes and servo -brakes and their 
parts, for tractors, motor vehicles  0.6 3.3  3 3  
901839  Needles, catheters, cannulae and 
the like  0.6 0.0 1    
Total of above  43.6 4.1 21 52 52 - 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded, and the ad valorem  part of alternate rates are included.  
 For the tariff lines subject to seasonal duties, the average rat e for the entire year is used for the 
calculation. The products classified beyond the HS 8 -digit level are counted once and their tariff 
rates are averaged to the 8 -digit level.  
Source:  WTO estimates based on data provided by UK and UNSD Comtrade Database . WT/REG456/1  
 
- 39 - 
 
  Mexico  
4. Table A1.3 shows tariff liberalization by Mexico  in relation to imports from the UK (by total, 
agricultural and industrial products). In 2021, Mexico's  average applied MFN rate was 6.7% overall 
(5.5% for industrial products and 1 4.2% for agricu ltural products). On an MFN basis 47.4% of 
Mexico's  tariff was duty free; 52.8% of industrial products and 14.6% of agricultural products were 
duty free. Under the Agreement in 2021, the UK's exporters enjoyed an absolute margin of 
preference of 6.1% vis-à-vis the prevailing MFN tariff; 5.5% for industrial goods and 10% for 
agricultural products. The share of duty -free lines applicable to imports from the UK under the 
Agreement in 2021 was 96.2% (76.7% for agricultural products and 99.4% for industrial products).  
Table A1. 3 Mexico: Indicator s of MFN tariff rates and preferential rates for imports from 
the United Kingdom  
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 2021 6.7 12.9 47.4 14.2 16.7 14.6 5.5 11.7 52.8 
UK 2021 0.6 18.7 96.2 4.2 19.0 76.7 0.0 4.5 99.4 
Note:  Tariff lines subject to in -quota rates are excluded in the computation; For the calculation of averages, 
specific rates are excluded, and the ad valorem  parts of alternate rates are included.  
 Based on the HS 2017 nomencla ture. 
Source:  WTO estimates based on data provided by the Mexican authorities.  
 
5. Table A1.4 gives an indication of additional market access in Mexico  resulting from the entry 
into force of the Agreement for the UK's top 25 global exports, which accounted for 38.4% of its 
global exports in 2018 -2020; these corresponded to 101 lines in Mexico's  tariff at the HS six-digit 
level (using the HS  2017). In 2021, prior to the entry into force of the Agreement, 67 of these tariff 
lines already had (MFN) duty free access to Mexico's  market. Under the Agreement, by 2021, all the 
remaining 36  tariff lines, were also  duty fr ee for imports from the UK.  
Table A1. 4 Market access opportunities under the agreement for United Kingdom's top 
25 exports to the world  
United Kingdom's top export products  
in 2018 - 2020  Access Conditions to Mexico's 
import ma rkets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2021  Duty 
Free 
under 
the 
Agree -
ment 
(2021)  
Remain dutiable  
Avg. 
MFN 
applie
d rate 
(%) Number of 
lines  duty 
free  
duti-
able 
710813  Gold, incl. gold plated with platinum, in semi -
manufactured forms, for non -monetary purposes  5.6 0.0 1    
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  4.9 0.0 2    
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic purposes,  3.2 1.5 37 11 11  
880330  Parts of aeroplanes or helicopters, n.e.s.  2.9 0.0 1    
841112  Turbojets of a thrust > 25 kn  2.6 0.0 1    
870323  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 3.000 cm³  2.4 35.0  2 2  
841191  Parts of turbojets or turbopropellers, n.e.s.  2.1 0.0 1    WT/R EG456/1  
 
- 40 - 
 
  United Kingdom's top export products  
in 2018 - 2020  Access Conditions to Mexico's 
import ma rkets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2021  Duty 
Free 
under 
the 
Agree -
ment 
(2021)  
Remain dutiable  
Avg. 
MFN 
applie
d rate 
(%) Number of 
lines  duty 
free  
duti-
able 
870324  Motor cars and other motor vehicles principally 
designed for the transport of<10 persons, of a 
cylinder capacity>3.000 cm³  1.7 35.0  2 2  
220830  Whiskies  1.3 0.0 1    
271012  Light oils and preparations  1.3 0.0 2    
970110  Paintings, e.g. oil paintings, watercolours and 
pastels, and drawings executed entirely by hand  1.3 0.0 1    
870322  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.000 cm³ but <= 1.500 cm³  1.2 35.0  2 2  
711319  Articles of jewellery and parts thereof, of precious 
metal other than silver  1.0 7.5 1 1 1  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel, 
n.e.s.  1.0 1.5 1 1 1  
870332  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 cm³  0.7 35.0  2 2  
300220  Vaccines for human medicine  0.6 0.8 5 1 1  
870340  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, of a 
cylinder capacity > 1.500 cm³ but <= 2.500 cm³  0.6 28.3  3 3  
711021  Palladium, unwrought or in powder form  0.6 0.0 1    
300215  Immunological products, for retail sale  0.6 5.0 1 2 2  
851762  Machines for the reception, conversion and 
transmission or regeneration of voice, images or 
other data  0.6 0.0 1    
382200  Diagnostic or laboratory reagents on a backing, 
prepared diagnostic or laboratory reagents  0.5 1.7 2 1 1  
490199  Printed books, brochures and similar printed 
matter  0.5 2.1 6 1 1  
870333  Motor cars and other motor vehicles principally 
designed for the transport of <10 persons, incl. 
station wagons and racing cars, with only diesel 
engine of a cylinder capacity > 2.500 cm³  0.5 35.0  2 2  
840890  Compression -ignition internal combustion piston 
engine "diesel or semi -diesel engine"  0.4 2.5 1 1 1  
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more persons  0.4 4.0 1 4 4  
 
Total of above  38.4  67 36 36 - 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included . 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data provided by the Mexican and the UK authorities.  WT/REG456/1  
 
- 41 - 
 
  ANNEX 2  
SUMMARY OF THE PARTIES' TARIFF RATE QUOTAS  
Access to the UK market  
1. Table  A2.1 identifies the tariff lines covered by and summarizes  the UK's TRQ commitments. 
Annex I to Decision 2/2000, and the tariff concessions added by incorpo rated Decisions 2/2004 and 
3/2004  (as modified by Decisions 2/2008 and 1/2020) , indicate the applicable preferential in -quota 
rate as well as the annual quota quantity. The out of quota rate is the current applied MFN rate. The 
Annex to the Agreement conta ins the adjustments to be applied to the UK's TRQ commitments under 
the EPPCCA (resized annual quantity).  
Table A2. 1 the United Kingdom's  preferential T RQ commitments  
Tariff lines  
(HS)  Product  Description  In-quota 
customs 
duty Annual Quantity in 
the EPPCCA  and Joint 
Council Decisions  
(Metric Tonnes , 
unless otherwise 
indicated ) Resized 
Annual 
Quantity  
0407 00 19  Eggs for hatching  50% cut *  300 41 
0409 00 00  Natural honey  50% cut *  30,000  5,500  
0803 00 19  Bananas  70 EUR/ MT 2,010 12,000  
0603 10 11  
0603 10 13  
0603 10 15  
0603 10 21  
0603 10 25  Flowers, fresh (June to October)  Duty free  350 48 
0603 10 29  Other flowers, fresh (June to October)  Duty free  400 54 
0603 10 51  
0603 10 53  
0603 10 55  
0603 10 61  
0603 10 65  Flowers, fresh (November to May)  Duty free  350 48 
0603 10 69  Other flowers, fresh (November to May)  Duty free  400 54 
0709 20 00  Asparagus, fresh or chilled (March to 
November)   600 600 
0710 21 00  Frozen peas  50% cut *  500 68 
0807 19 00  Melons, fresh (January, April and May, 
October to December)   1,000  136 
0811 10 90  Strawberries  50% cut *  1,000  136 
1604 14 11  
1604 14 18  
1604 14 90  
1604 19 39  
1604 20 70  Prepared or preserved fish  33% cut *  2,000  1,634 + 
68/year 
(annual 
growth)  
1604 14 16  Tuna-loins 6% 15,000  817 
1703 10 00  Cane molasses  Duty free  275,000  106,125  
1704 10 11  
1704 10 19  
1704 10 91  
1704 10 99  Chewing gum  6%  1,000  136  
(+ preference 
for out -of-
quota rate **)  
2005 60 00  Asparagus, prepared or preserved  50% cut *  1,000  136 
2008 92 51  
2008 92 74  
2008 92 92  
2008 92 93  
2008 92 94  
2008 92 97  
2008 92 98  Mixtures of fruit, prepared or preserved  50% cut *  1,500  204 
2009 11 11  
2009 11 19  
2009 11 91  
2009 19 11  Orange juice, unfermented  50% cut *  1,000  136 WT/R EG456/1  
 
- 42 - 
 
  Tariff lines  
(HS)  Product  Description  In-quota 
customs 
duty Annual Quantity in 
the EPPCCA  and Joint 
Council Decisions  
(Metric Tonnes , 
unless otherwise 
indicated ) Resized 
Annual 
Quantity  
2009 19 19  
2009 19 91  
2009 19 99  
2009 11 99  Orange juice, frozen  25% cut *  30,000  4,086  
2009 40 11  
2009 40 11  
2009 40 19  
2009 40 30  
2009 40 91  
2009 40 99  Pineapple juice  50% cut *  2,500  341 
0408 11 80  
0408 19 81  
0408 19 89  
0408 91 80  
0408 99 80  Egg yolks  50% cut *  1,000  136 
3502 11 90  
3502 19 90  Egg albumin  Duty free  3,000  409 
Ex 0804 40 90  Avocados (June to November)  Duty free   20,000 ( for8 
years from the 
entry into 
force of the 
Agreement)  
Note:  
* Reduction  based on the lower of:  
 (a) the MFN customs duty applicable at the time of importation; or  
 (b) the GSP customs duty applicable at the time of importation to the imports from Mexico of such 
products.  
** For products originating in Mexico which are not imported under the TRQ, the UK shall not apply the 
ad valorem  component but the MFN or GSP customs duty expressed in specific terms may remain 
applicable.  
Source:  WTO Secretariat based on Annex I to Decision 2/2000 (as amended and modified).  
Access to the Mexican  market  
2. Table  A2.2 identifies the tariff lines covered by and summarizes  Mexico's  TRQ commitments. 
Annex II to Decision 2/2000,  indicate s the applicable preferential in -quota rate as well as the annual 
quantity benefiting from the preferential in -quota rate. The out of quot a rate is the current applied 
MFN rate. The Annex to the Agreement contains the adjustments to be applied to Mexico's TRQ 
commitments made under the EPPCCA (resized annual quantity ). 
Table A2.2 Mexico's preferential T RQ commitments  
Tariff lines  Product Des cription  In-quota 
customs 
duty Annual Quantity in the 
EPPCCA and Joint 
Council Decisions  
(Metric t onnes, unless 
otherwise indicated)  Resized Annual 
Quantity  
1604 14 10  
1604 14 99  
1604 19 99  
1604 20 99  Prepared or preserved fish **  33.33% *  2,000  1,634  
+ 68/year 
(annual growth)  
Note:  
* Reduction  based on the MFN customs duty applicable at the time of importation . 
** TRQ not applicable to tuna loins and skipjack loins.  
 
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