WT/REG394/1  
 
3 September  2020 
(20-5836) Page: 1/66 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
FREE TRADE AGREEMENT BETWEEN THE EFTA STATES  (ICELAND, LIECHTENSTEIN,  
NORWAY AND SWITZERLAND), AND TH E PHILIPPINES  
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the Free Trade Agreement  between the 
EFTA States  (Iceland, Liechtenstein, Norway and Switzerland)  and the Philippines,  has 
been drawn up by the WTO Secretariat on its own responsibility and in full consultatio n 
with the Parties. The factual presentation reproduces as closely as possible the 
terminology used in the Agreement and in the comments provided and does not imply 
official endorsement or acceptance by the Secretariat of such terminology. The report 
has b een drawn up in accordance with the rules and procedures contained in the 
Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671) and 
thus does not imply any value judgement by the Secretariat regarding the contents of 
the Agreement.  
Any technical questions arising from this report may be addressed to Jean -Daniel Rey 
(tel: +41 22 739 52 64). Any statistical questions arising from this report may be 
addressed to Thakur Parajuli  (tel: +41 22 739 5473). 
 
 
  WT/REG394/1  
  
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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  ................................ ......................  8 
2.1   Background information  ................................ ................................ .............................  8 
2.2   Structure of the Agreement  ................................ ................................ .........................  8 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  10 
3.1   Import duties and charges, and quantitative restrictions  ................................ ................  10 
3.1.1   General provisions  ................................ ................................ ................................ . 10 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ........  10 
3.1.3   Liberalization schedule ................................ ................................ ............................  11 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ ... 22 
3.2   Rules of origin  ................................ ................................ ................................ ..........  22 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................  24 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ....... 24 
3.4.1   Standards  ................................ ................................ ................................ .............  24 
3.4.2   Safeguar d mechanisms  ................................ ................................ ...........................  25 
3.4.3   Anti-dumping and countervailing measures  ................................ ...............................  26 
3.4.4   Subsidies and State -aid ................................ ................................ ..........................  26 
3.4.5   Customs -related procedures  ................................ ................................ ....................  27 
3.4.6   Other regulations  ................................ ................................ ................................ ... 27 
3.5   Sector -specific provisions on trade in goods  ................................ ................................ . 27 
3.5.1   Agricultural products  ................................ ................................ ..............................  27 
3.5.2   Fish and other marine products  ................................ ................................ ................  28 
4   PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  ................................ .........  28 
4.1   Scope and definitions  ................................ ................................ ................................  28 
4.2   Denial of benefits  ................................ ................................ ................................ ..... 28 
4.3   General provisions on trade in services  ................................ ................................ ........  29 
4.3.1   Market access  ................................ ................................ ................................ ....... 29 
4.3.2   National and MFN treatment  ................................ ................................ ....................  29 
4.3.3   Commercial (local) presence ................................ ................................ ....................  29 
4.3.4   Movement of natural persons  ................................ ................................ ..................  29 
4.4   Liberalization commitments  ................................ ................................ ........................  30 
4.4.1   Iceland  ................................ ................................ ................................ .................  30 
4.4.2   Liechtenstein  ................................ ................................ ................................ .........  33 
4.4.3   Norway  ................................ ................................ ................................ ................  36 
4.4.4   Switzerland  ................................ ................................ ................................ ...........  39 
4.4.5   The Philippines  ................................ ................................ ................................ ...... 42 WT/REG394/1  
 
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  4.5   Regulatory provisions  ................................ ................................ ................................  45 
4.5.1   Domestic regulation  ................................ ................................ ...............................  45 
4.5.2   Recognition  ................................ ................................ ................................ ...........  45 
4.5.3   Subsidies  ................................ ................................ ................................ ..............  45 
4.5.4   Safeguards  ................................ ................................ ................................ ...........  46 
4.5.5   Other  ................................ ................................ ................................ ...................  46 
4.6   Sector specific provisions on trade in services  ................................ ...............................  46 
4.6.1   Financial services  ................................ ................................ ................................ ... 46 
4.6.2   Telecommunications services  ................................ ................................ ...................  47 
4.6.3   Maritime transport and related services  ................................ ................................ ..... 47 
4.6.4   Energy related services  ................................ ................................ ...........................  47 
4.7   Investment  ................................ ................................ ................................ ..............  47 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  48 
5.1   Transparency  ................................ ................................ ................................ ...........  48 
5.2   Current payments and capital movements  ................................ ................................ .... 48 
5.3   Exceptions  ................................ ................................ ................................ ...............  48 
5.3.1   General exception  ................................ ................................ ................................ .. 48 
5.3.2   Security exception  ................................ ................................ ................................ . 48 
5.4   Accession and withdrawal  ................................ ................................ ..........................  48 
5.5   Institutional framework  ................................ ................................ .............................  48 
5.6   Dispute settlement  ................................ ................................ ................................ ... 49 
5.7   Relationship with other agreements concluded by the Parties  ................................ ..........  49 
5.8   Government procurement  ................................ ................................ ..........................  51 
5.9   Intellectual property rights  ................................ ................................ .........................  52 
5.10   Competition  ................................ ................................ ................................ ...........  52 
5.10.1    Sustainable development, environment and labour  ................................ ...................  53 
5.11   Electronic commerce  ................................ ................................ ...............................  53 
5.12   Small and medium -sized enterprises  ................................ ................................ .........  53 
ANNEX 1  ................................ ................................ ................................ ........................  54 
 
  WT/REG394/1  
  
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Key Facts  
 
Parties to the Agreement:  Philippines  and the EFTA States  
(Iceland , Liechtenstein, Norway 
and Switzerland).  
 
Date of Signature:    28 April 2016  
 
Date of Entry into Force:  1 June 2018 for Philippines, 
Liechtenstein, Norway and 
Switzerland  
   1 January 2020  for Iceland   
 
Date of Notification:   26 October 2018 ; and  
     12 November 2019  
 
Full implementation:   1 January 2027 
 
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between the EFTA States (Iceland, Liechtenstein, Norway and 
Switzerland), and the Philippines, hereinafter referred to as "the Agreement" is one of EFTA's 
27 RTAs1 and the Philippines's 10 RTAs .2 The Agreement was negotiated in the context of and as a 
follow -up to a Joint Declaration on cooperation signed in 2014.3 The Agreement was signed on 
28 April 2016. It was notified to the WTO under Article  XXIV:7(a) of the GATT 1994 and 
Article  V:7(a) of the GATS initially on 26 October  20184 then on 12 November 2019 .5 The Agreement 
entered into force between the Philippines and Liechtenstein, Switzerland, and Norway on 1 June 
2018. With respect to trade between the Philippines and  Iceland, while the date of signature  of the 
Agreement  is the same as for the other partne rs, its implementation started on 1 January 2020 . 
1.1  Merchandise trade  
1.2.  With a combined GDP of US D 1,099 billion, in 201 7, the EFTA States' total merchandise trade 
was valued at USD 765 billion (exports at USD 406.4  billion and imports at USD 358.6  billion); the 
Philippines 's total trade in the same year was USD 161.7  billion (exports at USD 63.2 billion and 
imports USD 98.5 billion), with a GDP of USD 313 billion. The trade to GDP ratios (201 5-2017) of 
the Parties were 46.3 for Iceland; 34.1 for Norway; 58.1 for Switzerland  (including data on 
Liechtenstein for trade in goods); and 29.5 for The Philippines .6 
 
1 RTAs on trade in goods and/or services notified separately to the WTO counted as one and including 
the EFTA Convention establishing the EFTA. In addition to the 26 RTAs concluded under the EFTA platform, 
individually, Iceland has 3 bilateral RTAs; Liechte nstein has 1  bilateral FTA (with Switzerland) and is also 
covered (for the trade in goods part) by the 4 bilateral RTAs concluded by Switzerland; and Norway has 2 
RTAs. Additionally, the EEA with the EU (notified to the WTO with respect to its services par t) involves all EFTA 
States but Switzerland. Source: RTA Information System (WTO Database on RTAs), at: 
http://rtais.wto.org/UI/PublicMaintainRTAHome.aspx  (viewed on 8 July 2019).  
2 RTAs on  trade in goods and/or services notified separately to the WTO counted as one, and including 
the RTAs concluded under the 6 ASEAN platform, the Global System of Trade Preferences among Developing 
Countries (GSTP), and the Protocol on Trade Negotiations (PT N). Source: RTA Information System (WTO 
Database on RTAs), at http://rtais.wto.org/UI/PublicMaintainRTAHome.aspx  (viewed on 8 July 2019).  
3 For more information, see the text of the Joint D eclaration available at: 
https://www.efta.int/sites/default/files/documents/legal -texts/free -trade -relations/philippines/EFTA -
Philippines%20Joint%20Declaration%20on%20Cooperation.pdf . 
4 WTO documents WT/REG394/N/1 and S/C/N/919.  
5 WTO documents WT/REG394/N/2 and S/C/N/919/Add.1.  
6 Figures in this section, except with respect to bilatera l trade and unless indicated otherwise, are from 
the WTO Trade Profiles as of July 2019 (2017 data). Export figures are calculated f.o.b. and imports c.i.f. World 
trade rankings exclude intra -EU trade. Data for Switzerland includes trade in goods for Liech tenstein as a result 
of the customs union in place between the two Parties.  WT/REG394/1  
 
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  1.3.  Charts 1.1 and 1.2 summarize the trends in global trade of the parties as well as bilateral trade 
relations between the EFTA States and the Philippines . 
1.4.  In 20177, the Philippines  was the 43rd largest export market  (0.09%)  for the EFTA States as a 
whole, and their 39th largest source of imports  (0.14%) .8 The EFTA States were the Philippines 's 19th 
largest export destination ( 0.55%) and the 23rd largest source of its imports (0. 46%).9 
1.5.  Chart 1.1 shows a steady increase in global trade for most of the period for both Parties, with 
a dip in 2009 due to the financial crisis and a similar slowdown in trade between 2013 and 2015. A 
trade surplus was m aintained over the period 200 5-2017 by EFTA globally while the Philippines  
experienced a global trade deficit. Statistics from UNSD Comtrade show some discrepancies with 
respect to the magnitude of bilateral trade between EFTA and the Philippines . Data rep orted by the 
EFTA States  shows a trade surplus for EFTA States (as one partner) with the Philippines during the 
first part of the period  with a reversal from 2012 onwards . Data reported by the Philippines shows 
however a constant trade deficit in trade wit h the EFTA States (except for 2012).  
Chart 1.1 EFTA – The Philippines : Merchandise trade bilaterally and with world, 200 5-
2017  
 
Source:  UNSD Comtrade database.  
 
1.6.  The commodity structure of trade between the EFTA States and the Philippines , as well as of 
their global trade in the period 2015 -2017, is shown in Chart 1.2 , on the basis of Harmonized System 
(HS) sections. EFTA's largest imports from the Philippines  by far were gold for non -monetary 
purposes and other precious metals ( more than half  of EFTA's imports from the Philippines ). This 
category also represents EFTA's main imports globally (26.5% of EFTA's global imports), but a 
relatively small share of the Phili ppines' exports  (representing 1.5% of its total exports to the world). 
The Philippines 's three main imports categories from EFTA were chemical products ( 39% of the 
Philippines 's imports from EFTA States), machinery  (22.6%), and optical and photographic 
equipment  (14.5%). These sectors represented respectively the Philippines 's 4th largest ( 7.2% of 
the Philippines 's global imports); largest ( 37.6%), and 11th largest ( 1.9%) global imports. The same 
three sectors represented EFTA's largest, (24.1% of EFTA's global exports), 4th largest ( 10.8%) and 
5th largest ( 9.6%) exports to the world.  
 
7 For bilateral trade, figures reported by the Parties to UNSD, Comtrade database are used (2017 data).  
8 The five top destinations for exports from the EFTA States combined were: the EU(28) (54.5%); the 
US (10.3%); China (6.6%); India (5%); and Hong Kong, China (4%). Their five top sources of imports were: 
the EU28 (58.9%); the US (7.7%); China (6.2%); the UAE (2.8%), and Hong Kong, China (2.7).  
9 The five top destinations for the Philippines's exports were: Japan (15.8%); the US (14.1%); the 
EU(28) (14%); Hong Kong, China (13.1%); and China (11.7%). Their five top sources of the Philippines's 
imports were: China (18.1%); Japan (11.6%); Korea (8.7%); the US (8.2%); and the EU(28) (7 %). 
0.000.100.200.300.400.500.600.700.800.901.00
020406080100120
 2005  2007  2009  2011  2013  2015  2017B. Philippines 2005 -2017
(USD billions)
Imports from EFTA (Right Axis)
Exports to EFTA (Right Axis)
Total Imports
Total Exports
0.000.100.200.300.400.500.600.700.800.901.00
0100200300400500600
2005 2007 2009 2011 2013 2015 2017A. EFTA 2005 -2017 
(USD billions)
Imports from Philippines (Right Axis)
Export to Philippines (Right Axis)
Total Imports
Total ExportsWT/REG394/1  
  
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  Chart 1.2 EFTA - The Philippines: product composition of merchandise trade, annual 
average (2015 -2017)  
 
Source:  UNSD Comtrade database.  
1.2  Trade in services and investment10 
1.7.  In 201 7, the EFTA States' shares of total commercial services exports were, respectively, 
0.12% (Iceland) , 0.7% (Norway) , and 2. 25% (Switzerland) ; and 0.07% (Iceland) , Norway ( 0.96%), 
and 2% (Switzerland) of total imports. The Philippines 's shares represented respectively 0. 67% and 
0.51% of world exports and imports. Among the EFTA States, with total cumulated commercial 
services exports of USD 162 billion, and imports of USD 154 billion, Switzerland was the world's 7th 
largest exporter and 9th largest importer, while Norway ranked 1 9th largest exporter and 17th largest 
importer, and Iceland was the 48th largest exporter and 59th largest importer. In comparison, the 
Philippines  ranked 21st largest exporter and 25th largest importer (with exports of USD 35.6 billion 
and imports of USD 25.8 billion).  
1.8.  Charts 1.3 and 1.4 below show the breakdown of global trade in commercial services for the 
EFTA States and for the Philippines . The category "other business services" was the main import for 
the EFTA States and an important export sector, with t ravel and transport also playing an important 
 
10 Figures in this section unless indicated otherwise are from the WTO Trade Profiles as of July 2019 
(2017 data). No specific profile is available for Liechtenstein and data corresponding to Switzerland does not 
include trade in services for Liechtenst ein. 
54
245422226EFTA's imports from Philippines (%)
26
15
14106443333225EFTA's Global Imports (%)
24
23
15111053227EFTA's Global Exports (%)
39
23141332223Philippines's imports from EFTA (%)
38
13 107754332225Philippines 's Global Imports (%)
59
644443222225Philippines 's Global Exports (%)Total: USD 0.04 billion Total: USD 347.77 billion
Total: USD 85.98 billion Total: USD 61.22 billionTotal:  USD 402.14 billion
Total: USD 0.43 billion
WT/REG394/1  
 
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  role. For the Philippines, while travel was the largest import category globally, other business 
services was, from far, the largest export category . 
Chart 1.3 EFTA: Trade in commercial services with world, 201 3-2017  
 
Note:  
Iceland:  No import data recorded for the category "Manufacturing services on physical inputs owned by others" 
(2013 -2017) and no export data recorded for the category " Manufacturing services on physical inputs owned by 
others " (2017).  
Norway:  No import and export data recorded for the category "Manufacturing services on physical inputs owned 
by others" (2013 -2017).  
Data for 2017 estimated by the WTO Secretariat.  
Source:  WTO Statistics database based on BPM6.  
Chart 1.4 The Philip pines : Trade in commercial services with world, 2013 -2017  
 
Note:  No imports data recorded for the category "Manufacturing services on physical inputs owned by others" 
 (2013 -2015) and for exports (2013 -2017) . 
Source:  WTO Statistics database based on BPM6.  
1.9.  Charts 1.5 and 1.6 below depict the Parties' FDI stocks and flows  globally (for the period 2013 -
2017). While the EFTA States are, taken as a whole as well as individually, in surplus with the world 
both in terms of stocks and flows, with an inversion of the trend with respect to flows only for the 
end of th is period, the Philippines  is a net FDI recipient overall with outflows exceeding inflows in 
the period 2013 -14 and outflows falling and inflows increasing sharply since then.  
020406080100120140160180
2013 2014 2015 2016 2017A. EFTA imports from world 
2013 -2017
(USD Billion)
020406080100120140160180
2013 2014 2015 2016 2017B. EFTA exports to world
2013 -2017
(USD Billion)
0.05.010.015.020.025.030.0
2013 2014 2015 2016 2017A.Philippines imports from world 
2013 -2017
(USD Billion)
0.05.010.015.020.025.030.035.040.0
2013 2014 2015 2016 2017BillionsB. Philippines exports to world
2013 -2017
(USD Billion)
WT/REG394/1  
  
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  Chart 1.5 EFTA: FDI stock and flow with world, 2013 -2017  
 
Source:  UNCTAD.  
Chart 1.6 The Phil ippines : FDI stock and flow with world, 2013 -2017  
 
Source:  UNCTAD.  
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The text of the Agreement is available, together with its Annexes, on the following website s: 
EFTA:  
https://www.efta.int/sites/default/files/documents/legal -texts/free -trade-
relations/philippines/P hilippines -EFTA-Main%20Agreement.pdf  
 
The Philippines :  
https://www.dti.gov.ph/philippines -european -free-trade-association -efta-free-trade-agreement -
fta/ 
 
2.2  Structure of the Agreement  
2.2.  The Agreement is c omposed of 13 Chapters and 16 Annexes as follows:  
02004006008001,0001,2001,4001,600
2013
2014
2015
2016
2017EFTA FDI stock with world
2013 -2017 (USD Billion ) 
Inward Outward
-40-20020406080100120140
2013
2014
2015
2016
2017EFTA FDI flow with world
2013 -2017 (USD Billion) 
Inward
Outward
0102030405060708090
2013
2014
2015
2016
2017Philippines FDI stock with world
2013 -2017 (USD Billion ) 
Inward Outward
024681012
2013
2014
2015
2016
2017Philippines FDI flow with world
2013 -2017 (USD Billion) 
Inward OutwardWT/REG394/1  
 
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  Box 2.1 Structure of the Agreement  
Preamble  
Chapter 1  General provisions  
Chapter 2  Trade in non -agricultural products  
Chapter 3  Trade in agricultural products  
Chapter 4  Sanitary phytosanitary measures  
Chapter 5  Technical barriers to trade  
Chapter 6  Trade in services  
Chapter 7  Investment  
Chapter 8  Intellectual property  
Chapter 9  Government procurement  
Chapter 10  competition  
Chapter 11  Trade and sustainable development  
Chapter 12  Institutional provisions  
Chapter 13  Dispute settlement  
Chapter 14  Final provisions  
Annexes   
Annex I  Rules of origin  
Annex II  Product coverage of non -agricultural products  
Annex III  Schedule of tariff commitments of the Philippines on non -agricultural 
products originating in the EFTA States  
Annex IV  Export duties  
Annex V  Trade in fish and other marine products  
Annex VI  Trade facilitation  
Annex VII  Mandate of the Sub -Committee on T rade in Goods  
Annex VIII  Schedule of tariff commitments on agricultural products – Iceland and the 
Philippines  
Annex IX  Schedule of tariff commitments on agricultural products – Norway and the 
Philippines  
Annex X  Schedule of tariff commitments on agricultural products – Switzerland and 
the Philippines  
Annex XI  Schedule of Specific Commitments  
Annex XII  List of MFN Exemptions  
Annex XIII  Financial Services  
Annex XIV  Telecommunication Services  
Annex XV  Movement of natural person supplying services  
Annex XVI  Maritime transport and related services  
Annex XVII  Energy related services  
Annex XVIII  Protection of Intellectual Property  
Source:  WTO Secretariat, based on the Agreement.  
 WT/REG394/1  
  
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  2.3.  The Agreement establishes a free trade area between, on one side, the individual EFTA States 
(Iceland, Liechtenstein11, Norway12 and Switzerland) and, on the other, the Philippines  (Article  1.1). 
It does not apply to trade relations between individual EFTA States unless otherwise provided 
(Article 1.4, paragraph 1).  
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.  Chapter 2 contains provisions specific to trade in non -agricultural products13 while Chapter 3 
governs trade in agricultural products.14  
3.2.  Article XI of the GATT 1994 applies and is incorporated into and made part of the Agreement 
(Article s 2.6). Moreover, Article VIII of the GATT 1994 on fees and formalities is also incorporated 
into and made part of the Agreement (Article 2. 9). These principle s are also applicable to trade in 
agricultural products (Article 3. 4). In addition, Annex VI  to the Agreement (on t rade facilitation) 
provides for complementary  rules with respect to fees and charges. These covers , for example, 
methods of calculation of publication requirements related to fees and charges.  
3.3.  The Parties also commit to apply national treatment for all cov ered products in relation to 
internal taxation and regulations, in accordance with Article III of the GATT 1994, which is 
incorporated into and made part of the Agreement, mutatis mutandis  (Articles 2. 10 and 3. 4).  
3.4.  A Sub -Committee on Trade in Goods, whose mandate is in Annex VII to the Agreement, is 
established in Article 2. 23. Consultations are foreseen between the Parties, if requested, on any 
matter under Chapters 2 and 3 (Articles 2.21 and 3.4) and the Parties shall also designate contact 
points in orde r to facilitate the communication and exchange of information on matters covered by 
Chapters 2 and 3 (Article 2.22 and 3.4).  
3.1.1   General provisions  
3.5.  The general elimination of all import prohibitions or restrictions on trade in goods between the 
Parties, other than customs duties and taxes or other charges, whether made effective through 
quotas, import licences or other measures, as in Paragraph 1 of Article XI of the GATT  1994, applies 
and is incorporated into and made part of the Agreement (Article 2.6). This principle is also applicable 
to trade in agricultural products (Article 3. 4). Consultation s are, nevertheless,  required with a view 
to find ing a mutually acceptable solution in case a measure foreseen in Article XI of the GATT 199 4 
is taken (Article 2.6) . 
3.6.  Article VII of the GATT 1994 (on customs valuation), as well as the WTO Agreement on Customs 
Valuation; the WTO Agreement on Import Licensing Procedures; Article VIII of the GATT 1994 ( on 
fees and formalities); and Article III of the GATT 1994 (on internal taxation and regulations / national 
treatment) are  all incorporated into and made part of the Agreement , mutatis mutandis  (Article s 2.5, 
2.7, 2.9, and 2.10 ). In addition, and to complement the disciplines of the GATT 1994, An nex VI to 
the Agreement (on trade facilitation) provides for complementary rules  and disciplines . 
3.1.2   Liberalization of trade and tariff lines  
3.7.  With respect to trade in non -agricultural products (Article 2.3), u pon entry into force of the 
Agreement the EFTA Sta tes shall eliminate all import (customs)  duties and charges having equivalent 
effect to customs duties on imports of products originating in the Philippines . The Philippines shall 
 
11 As a result of the Customs Treaty of 29 March 1923 between Switzerland and Liechtenstein, 
Switzerland represents Liechtenstein in matters covered thereby (Article  1.3, paragraph 2).  
12 The Agreement does not apply to the Norwegian territory of Svalba rd, with the exception of trade in 
goods.  
13 Non-agricultural products essentially consist of products in HS Chapters 25 to 97, with some 
exceptions, and some, but not all, fish and other marine products in HS Chapters 2 and 3, and as defined in 
Annex II to  the Agreement.  
14 The definition of "agricultural products" in the Agreement is different as compared to the WTO. In 
particular, some fish products that are not considered to be "agricultural products" under the WTO, are 
considered to be "agricultural prod ucts" under the Agreement.  WT/REG394/1  
 
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  do the same for imports  from the EFTA States except as otherwise provided fo r in its Schedule of 
tariff commitments on non -agricultural products, in Annex III to the Agreement.  No new customs 
duties and charges having equivalent effect to customs duties shall be introduced  by any Party .  
3.8.  With respect to trade in agricultural produ cts, the Parties' respective concessions are in 
Annexes V III to X to the Agreement.  
3.9.  In exceptional circumstances, where a Party faces unforeseen difficulties in implementing its 
tariff commitments, it may, subject to an agreement with the other Parties, m odify or withdraw a 
concession in its Schedule of tariff commitment s. The Agreement foresees negotiations between the 
Parties to find ways to maintain a level of reciprocal and mutually advantageous concessions between 
the Parties. The mutually agreed outc ome of such negotiations, including compensatory 
adjustments, shall be incorporated into the Agreement (Article 2.20)  in accordance with amendment 
procedures (Article 14.2) . 
3.10.  With respect to trade in non -agricultural products, no later than five years from the entry into 
force of the Agreement, consultations shall be held between the Parties with the aim to accelerate 
the elimination of import duties or otherwise improv e tariff commitments. A Party may also, at any 
time, unilaterally accelerate the reduction  and elimination of customs duties or otherwise improve 
tariff commitments (Article 2.24). With respect to trade in agricultural products, the Parties shall 
continue efforts to achieve further liberalization on trade in agricultural goods, taking into acco unt 
the pattern of trade in agricultural products between them, the particular sensitivities of such 
products, the development of each Party's agricultural policy and developments in bilateral and 
multilateral fora. The Party may consult in conjunction wit h the Joint Committee meetings .15 
3.1.3   Liberalization schedule  
3.1.3.1   EFTA States  
3.11.  For non -agricultural products, each EFTA State commits to abolish, upon entry into force of 
the Agreement, all customs duties and charges having equivalent effect on imports of products 
originating in the Philippines  (paragraph 2 of Article 2.3).  
3.12.  With res pect to trade in agricultural products, under paragraph 2 of Article 3.2, each EFTA 
State grants tariff concessions to agricultural products originating in the Philippines  as specified in  
Section I of , respectively, Annexes V III (concessions by Iceland), I X (concessions by Norway), and 
X (concessions by Switzerland16) to the Agreement. Specific provisions additionally apply to 
"processed agricultural products" (PAP) (see Section 3.5.2 below). Moreover, Switzerland  also make s 
specific co ncessions  in the form of tariff rate quotas (TRQs) for some agricultural products or iginating 
in the Philippines  (see Section 3.1.4 below).  
3.1.3.1.1   Iceland  
3.13.  Iceland's applied tariff in 2020 consisted of 8,856 lines at the HS eight -digit level (HS  2017), 
all of which were ad valorem .  
3.14.  Table 3. 1 shows tariff elimination commitments by Iceland  with r espect to the Philippines. 
Before the entry into force of the Agreement, 7,941  lines were duty free on an MFN basis, 
representing 89.67 % of its tariff, and corresponding to 90.92 % of its average imports from the 
Philippines during 2015 -2017. At the entry into force of the Agreement, an additional 480 lines 
(5.42% of the tariff) became duty -free for imports from the Philippines. As a result, 95.09 % of 
Iceland's  tariff was duty free  for imports from the Philippines, corresponding to 99.97 % of imports 
by value from the Philippines. 435 tariff lines ( 4.91% of the tariff) remain dutiable as Iceland  
implemented its tariff elimination commitments immediately at the entry into force of the  Agreement  
for Iceland (on 1 January 2020) . The lines remaining dutiable represented 0.03% of Iceland's  
imports from the Philippines during 2015 -17.  
 
15 See below, the section on institutional framework.  
16 Also covering Liechtenstein.  WT/REG394/1  
  
- 12 - 
 
  Table 3.1 Iceland: Tariff elimination commitments under the  Agreement and 
corresponding average trade  
Duty  
phase -out 
period  Number 
of lines  % of total lines 
in Iceland 's 
tariff schedule  Value of Iceland 's 
imports from Philippines  
(201 5-2017)a 
in million USD % of Iceland 's 
total imports from  
Philippines  
(201 5-2017) 
2020 (MFN)  7,941  89.67  2.91 90.92  
2020 480 5.42 0.29 9.05 
Remain dutiable  435 4.91 0.00 0.03 
Total 8,856  100.00  3.20 100.00  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Iceland.  
 
3.15.  Table 3.2 shows Iceland's tariff elimination, by HS section with regard to the Philippines. The 
435 lines that remain subject to duties, are found in sections I (live animals); II (vegetable 
products), and  IV (prepared food), with average applied tariffs at between 26.8% and 34.6%; all 
preferential rates being set at MFN rate, as illustrated by Chart 3.2 below. The highest tariffs are 
found in Chapters 10 (55%), 11 (52.5%), 12 (55%) , 20 (53.5%), and 23 (55% ). 
Table 3.2 Iceland: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average  
% Total 
number  
of lines  Duty -free 
lines under 
the 
MFN 2020  Number of duty -
free lines under 
the Agreement  
2020  Number  of 
lines 
remaining 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
% 
I 7.4 958 700 44 214 29.8 
II 10.4 482 314 55 113 34.6 
III 0.0 109 109    
IV 8.5 1,168  679 381 108 26.8 
V 0.0 192 192    
VI 0.0 1,139  1,139     
VII 0.0 373 373    
VIII 0.0 123 123    
IX 0.0 269 269    
X 0.0 186 186    
XI 0.0 905 905    
XII 0.0 71 71    
XIII 0.0 193 193    
XIV 0.0 61 61    
XV 0.0 691 691    
XVI 0.0 1,134  1,134     
XVII 0.0 335 335    
XVIII 0.0 227 227    
XIX 0.0 25 25    
XX 0.0 198 198    
XXI 0.0 17 17    
Total  2.5 8,856  7,941  480 435 30.3 
Note:  Based on HS 20 17 nomenclature.  
Source:  WTO estimates based on data provided by Iceland .  WT/REG394/1  
 
- 13 - 
 
  Chart 3.1 Iceland: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Iceland.  
3.1.3.1.2   Norway  
3.16.  Norway's applied tariff in 2018 consisted of 7,1 89 lines at the HS eight -digit level (HS  2017), 
90.3% of which were ad valorem  and 69 7 were composed of either specific duties (69 6 lines) or 
other duties (1 line).  
3.17.  Table 3.3 shows tariff elimination commitments by Norway with respect to the Philippines . 
Before the entry into force of the Agreement, 6, 126 lines were duty free  on an MFN basis , 
representing 85.2% of its tariff, and corresponding to 83.6% of its average imports from the 
Philippines  during 2015 -2017. At the entry into force of the Agreement, an additional 310 lines 
(4.3% of the tariff) became duty -free for imports from the Philippines . As a result, 89.5% of 
Norway's tariff was duty free for imports from the Philippines , corresponding  to 97.4% of imports 
by value from the Philippines . 753 tariff lines ( 10.5% of the tariff) remain dutiable as Norway 
implemented its tariff elimination commitments immediately at the entry into force of the 
Agreement. The lines remaining dutiable represent ed 2.6% of Norway's imports from the Philippines  
during 2015 -17.  
3.18.  In addition, "PAP" specific provisions apply for a number of products as identified in Section I 
of Annex IX.17 Moreover, in connection with the "PAP" regime, Norway grants the Philippines  at least 
the same treatment as that granted to the EU, in the context of the EEA Agreement.  
Table 3.3 Norway: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines 
in Norway's 
tariff schedule  Value of Norway's 
imports from the 
Philippines  
(201 5-2017)a 
in million US D % of Norway's total 
imports from  
the Philippines  
(2015-2017) 
2018 (MFN)  6,126  85.2 39.6 83.6 
2018 310 4.3 6.5 13.8 
Remain dutiable  75318 10.5 1.2 2.6 
 
17 Please refer to section 3.5.2 below for more details on the "PAP" specific provisions.  
18 44 Tariff lines subject to duty marked as '0+MX'; which has to be calculated on the basis of the matrix 
system; are considered as dutiable (1704.90.92, 1704.90.99, 1806.20.12, 1806.20.90, 1806.31.00, 1806.32.00, 
1806.90.10, 1806.90.22, 1806.90.90, 1901.10.90, 1901.20.97, 1901.20.98, 1901.90.91, 1901.90.98, 
1902.20.91, 1902.20.99, 1902.30.01, 1902.30.09, 1904.20.10, 1904.20.90, 1904.30.00, 1904.90.90, 
1905.31.00, 1905.90.21, 1905.90.31, 1905.90.34, 1905.90.91, 1905.90.92, 1905.90.93, 1905.90.98, 
2008.99.03, 2103.90.99, 2104.10.20, 2104.10.30, 2104.10.40, 2104.10.50, 2104.10.60, 2104.10.90, 
2104.20.01, 2104.20.09, 2106.10.09, 2106.90.60, 2106.90.93, and 2106 .90.98 ).   
0102030405060
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- 14 - 
 
  Duty phase -out 
period  Number 
of lines  % of total lines 
in Norway's 
tariff schedule  Value of Norway's 
imports from the 
Philippines  
(201 5-2017)a 
in million US D % of Norway's total 
imports from  
the Philippines  
(2015-2017) 
Total 7,189  100.0  47.4 100.0  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on the HS 2017 nomenclature.  
Source :  WTO estimates based on data provided by Norway . 
3.19.  Table 3.4 shows Norway's tariff elimination, by HS section with regard to the Philippines . The 
753 lines that remain subject to duties, are found in sections I (live animals); II (vegetable 
products), III (animal or vegetable fats and oils), IV (prepared f ood) and VI (chemicals) with  average 
applied tariffs at between 14.2% and 415%, with lower average preferential than MFN rates  in 
HS Chapters 6, 21 and 22, as illustrated by Chart 3.2 below.  The highest tariffs are found in Chapters 
1 (509%), 2 (386.5%) an d 4 (370.3%). It was not possible to calculate tariff averages for a number 
of Chapters, which contain specific rates of duty only.  
Table 3.4 Norway : Tariff elimination commitments under the Agreement, by HS S ection  
HS 
Section  MFN 
average  
% Total 
number  
of lines  Duty -free 
lines under 
the 
MFN 2018  Number of duty -
free lines under 
the Agreement  
2018  Number  of 
lines 
remaining 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
% 
I 17.0 595 397 5 193 415.0 
II 15.9 587 306 8 273 118.6  
III 4.9 122 50 10 62 14.2 
IV 2.2 443 208 29 206 83.2 
V 0.0 192 192    
VI 1.0 1,031  1,012   19 337.0 
VII 0.0 286 286    
VIII 0.0 89 89    
IX 0.0 210 210    
X 0.0 168 168    
XI 2.8 888 630 258   
XII 0.0 60 60    
XIII 0.0 171 171    
XIV 0.0 54 54    
XV 0.0 654 654    
XVI 0.0 975 975    
XVII 0.0 216 216    
XVIII 0.0 226 226    
XIX 0.0 24 24    
XX 0.0 191 191    
XXI 0.0 7 7    
Total  2.6 7,189  6,126  310 753 157.7 
Note:  Calculation excludes specific rates while averaging rates. 
 Based on the HS201 7 nomenclature.  
Source:  WTO estimates based on data provided by Norway and WTO -IDB database.  WT/REG394/1  
 
- 15 - 
 
  Chart 3.2 Norway: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature . 
 For the calculation of averages, duties of the tariff lines subject to specific rates are excluded.  
Source:  WTO estimates based on data provided by Norway and WTO -IDB database . 
3.1.3.1.3   Switzerland19 
3.20.  Switzerland's applied tariff in 2018 consisted of 8,5 23 lines at the HS eight -digit level 
(HS 2017) ; all tariff lines having specific duties.   
3.21.  Table 3.5 shows tariff elimination commitments by Switzerland with respect to the Philippines . 
Before the entry into force of the Agreement, 1 ,827 lines or 21.4% of the MFN tariff were duty free, 
corresponding to 87.5% of Switzerland's  imports from the Philippines  during 2015 -2017. At the 
entry into force of the Agreement, in 2018, an additional 5,205  lines ( 61.1% of the tariff) became 
duty-free for imports from the Philippines . As a result, 82.5% of Switzerland's tariff was duty free 
for imports from the Philippines , corresponding to 99.5% of imports by value from the Philippines . 
1,491  tariff lines ( 17.5% of the tariff) will remain dutiable . Switzerland implemented its tariff 
liberalization programme immediately at the entry into force of the Agreement. The tariff lines 
remaining dutiable represented 0.5% of Switzerland's imports from the Philippines  in 2015 -2017.  
3.22.  In addition, the " PAP" specific provisions apply for a number of products as identified in 
Section I of Annex X.20 With respect to 33 eight -digit tariff lines, Switzerland furthermore provides 
a preferential or duty free in -quota tariff, within the limits of its correspondi ng WTO tariff rate quota 
concessions.  
Table 3.5 Switzerland: Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total lines 
in Switze rland 's 
tariff schedule  Value of Switzerland 's 
imports from Philippines  
(2015 -2017)a 
in million US D % of Switzerland 's 
total imports from  
Philippines  
(2015 -2017)  
2018 (MFN)  1,827  21.4 400.3  87.5 
2018 5,205  61.1 54.8 12.0 
Remain dutiable  1,491  17.5 2.2 0.5 
Total 8,523  100.0  457.2  100.0  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on the HS 2017 nomenclature.  
Source :  WTO estimates based on data provided by Switzerland and WTO -IDB Database . 
 
19 Including Liechtenstein, as per the Customs Union established since 1 January 1924.  
20 Please refer to section 3.5.2 below for more details on the "PAP" specific provisions.  
0100200300400500600
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05
06
07
08
10
11
12
13
15
16
17
18
19
20
21
22
23
35
38Average Duty Rate
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*
* Contains sepecifc rates only. * * * ** * * * *WT/REG394/1  
  
- 16 - 
 
  3.23.  Table 3.6 shows Switzerland's tariff elimination, by HS section with regard to the Philippines . 
The lines that remain subject to duties (1, 491) are agricultural products, as defined in Article 3.1 of 
the Agreement (including some products in HS  Chapters 35  and 38).21 These lines are found in 
sections I (live animals); II (vegetable products), III (animal or vegetable fats and oils), IV (prepared 
food) and VI (chemicals). Switzerland's tariff rates are essentially specific for which ad valorem  
equivalents ar e not available. Consequently, the average of dutiable rates has not been calculated.  
Table 3.6 Switzerland: Tariff elimination commitments under the Agreement, by HS 
Section  
HS 
Section  MFN 
average  
% Total 
number  
of lines  Duty -free 
lines under 
the 
MFN 2018  Number of duty -
free lines under 
the Agreement  
2018  Number   
of lines 
remaining 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
% 
I … 485 222 52 211 … 
II … 1,049  190 101 758 … 
III … 197 71 5 121 … 
IV … 625 111 121 393 … 
V … 183 121 62   
VI … 1,091  446 637 8 … 
VII … 243 34 209   
VIII … 74 15 59   
IX … 153 16 137   
X … 182 28 154   
XI … 1,098  81 1,017    
XII … 60  60   
XIII … 165 2 163   
XIV … 61 7 54   
XV … 906 39 867   
XVI … 1,252  271 981   
XVII … 241 29 212   
XVIII … 241 97 144   
XIX … 26  26   
XX … 181 39 142   
XXI … 10 8 2   
Total  … 8,523  1,827  5,205  1,491  … 
…  Not available: Switzerland's tariff is subject to specific duties for which ad valorem  equivalents are 
not available.  
 Based on the HS201 7 nomenclature.  
Source :  WTO estimates based on data provided by Switzerland and WTO -IDB Database . 
 
3.1.3.2   The Philippines  
3.24.  The Philippines 's applied tariff in 2017 consisted of 10, 813 lines at the HS eight-digit level 
(HS 2017); all have ad valorem  duties . 
3.25.  For non -agricultural products, the Philippines  commits to abolish  or reduce , as agreed within 
10 years and according to conditions listed in Annex III to the Agreement , all customs duties and 
charges having equivalent effect on imports of products originating in the EFTA States ( paragraph 1 
of Article 2.3) . For agricultural products , the Philippines commits to abolish or redu ce, within 6  years 
and according to conditions listed in its schedules of tariff concessions with each EFTA State.22  
 
21 See Annex I to the Agreement.  
22 The Philippines' concessions are con tained in Section II of, respectively, Annex VIII to the Agreement 
which applies to trade between the Philippines and Iceland; Annex IX to the Agreement which applies to trade 
between the Philippines and Norway; and Annex X to the Agreement which applies t o trade between the 
Philippines and Switzerland/Liechtenstein.  WT/REG394/1  
 
- 17 - 
 
  3.26.  Tables 3.7, 3.9, and 3.11 show tariff elimination commitments by the Philippines  with respect 
to Iceland, Norway, and Switzerland and Tabl es 3.8, 3.10, and 3.12 show the Philippines 's tariff 
elimination, by HS  section with regard to each of its EFTA partners.  
3.1.3.2.1   The Philippines  - Iceland  
3.27.  As shown in Table 3.7, before the entry into force of the Agreement (201 8)23, 1,358  (eight-
digit) tariff lines, representing 12.6% of the Philippines 's tariff  lines, and corresponding to 11.2% of 
its imports from Iceland during 201 5-2017, were duty free  on an MFN basis . At the entry into force 
of the Agreement, an additional 7,313  lines ( 67.6% of the total tariff lines) became duty -free for 
imports from Iceland. As a result, 80.2% of the Philippines 's tariff lines became duty free for imports 
from Iceland corresponding to 83.1% of its imports from Iceland during 2015 -17. Five successive 
addition al tariff reductions will take place in 20 21, 2022, 2023, 2024, and 2027. At the end of the 
liberalization programme, in 2027, 89.9% of the Philippines' tariff lines shall be duty -free, 
corresponding to 88.8% of the Philippines' total imports from Iceland . 1,091 tariff lines will remain 
dutiable, representing 10. 1% of the Philippines's tariff lines and corresponding to 1 1.2% of its 
imports from Iceland in 2015 -2017.  
Table 3.7 The Philippines (Iceland): Tariff elimination commitments under the 
Agreement and corresponding average trade  
Duty  
phase -out 
period  Number of 
lines  % of total 
lines in 
Philippines's 
tariff 
schedule  Value of 
Philippines's 
imports from 
Iceland  
(2015 -2017)a 
in million US D % of Philippines's total 
imports from  
Iceland  
(2015 -2017)  
2018 (MFN)  1,358  12.6 0.04 11.2 
2018 7,313  67.6 0.25 77.6 
2021 13 0.1 0.00 0.0 
2022 39 0.4 0.00 0.0 
2023 245 2.3 0.00 0.0 
2024 9 0.1 0.00 0.0 
2027 745 6.9 0.00 0.0 
Remain dutiable  1,091  10.1 0.04 11.2 
Total 10,813  100.0  0.33 100.0  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB Database.  
3.28.  Table 3. 8 shows the Philippines's tariff elimination, by HS section with regard to Iceland . The 
1,091  lines that remain subject to duties, are found in sections I (live animals); II (vegetable 
products), III (animal or vegetable fats and oils), and IV (prepared foo d), VII (plastics and rubber), 
XI (textiles), XV (base metal), XVI (machinery), XVII (vehicles), XVIII (instruments), and XX 
(miscellaneous manufactured articles) with final average tariffs at between 3% and 1 4.9% with 
lower average preferential tariffs  in HS Chapters 3, 5, 12, 13, 39, 57, 73, 84, 85, 87, 90 and 94 . As 
illustrated by Chart 3. 3 below  the differences between average MFN and preferential rates are 
greatest in industrial products  (HS 25 -97), where average preferential tariffs range from 3% to 9 .7% 
compared to MFN average tariffs of 5% to 30% . 
 
23 Though the Agreement entered into force between the Philippines and Iceland on 1 January 2020, the 
figures for 2018 are used in this Table. 2018 is the date of entry into force for the other Parties and thus 
Tables 3.3 and 3.4 are consequently comparable to the ones built for to depict the situation applicable to the 
other Parties.  WT/REG394/1  
  
- 18 - 
 
  Table 3.8 The Philippines (Iceland): Tariff elimination under the Agreement, by HS 
Section  
HS 
Section  MFN 
average 
% Total 
number  
of lines  Duty -free 
lines 
under the  
MFN 
2018  Number of duty -free lines under 
the Agreement  Number   
of lines 
remaining 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2027  
I 10.3 589 30 127 10  210   212 14.9 
II 10.1 491 18 109      364 12.9 
III 8.7 175  64      111 12.1 
IV 11.3 470 12 81   35   342 12.4 
V 1.8 218 64 154        
VI 3.2 1,259  27 1,229  3       
VII 7.9 565 4 535  1   13 12 9.2 
VIII 7.4 91  91        
IX 6.9 228 36 192        
X 5.5 300 16 176  5  4 99   
XI 10.9 1,175  6 1,160      5 4 5.0 
XII 9.7 84  84        
XIII 7.2 250 10 238     2   
XIV 5.4 86  86        
XV 5.5 1,035  110 919  2   3 1 5.0 
XVI 2.7 2,133  912 1,165   10  4 31 11 4.1 
XVII 20.3 1,033  19 371  21   590 32 4.5 
XVIII 2.0 326 94 230    1  1 3.0 
XIX 13.8 30  30        
XX 7.4 267  264     2 1 5.0 
XXI 8.1 8  8        
Total  7.6 10,813  1,358  7,313  13 39 245 9 745 1,091  12.6 
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB data.  
 
Chart 3.3 The Philippines -Iceland: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 20 17 nomenclature.  
Source:  WTO estimates based on data provided by The Philippines and WTO -IDB database . 
3.1.3.2.2   The Philippines  - Norway  
3.29.  As shown in Table 3. 9, before the entry into force of the Agreement, 1,358  (eight-digit) tariff 
lines were duty free, representing 12.6% of the Philippin es's MFN tariff lines, and corresponding to 
34.5% of its imports from Norway during 201 5-2017. At the entry into force of the Agreement, an 
additional 7,163  lines ( 66.2% of the total tariff lines) became duty -free for imports from Norway. As 
02468101214161820222426283032
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- 19 - 
 
  a result, 78.8% of the Philippines 's tariff lines was duty free for imports from Norway, corresponding 
to 79.5% of imports by value from Norway. Five successive additional tariff reductions will take place 
in 2021, 2022, 2023, 2024, and 2027. At the end of the liberaliz ation programme, in 2027, 89.3% 
of the Philippines' tariff shall be duty -free, corresponding to 97.6% of the Philippines' total imports 
from Norway. 1,161  tariff lines will remain dutiable, representing 10.7% of the Philippines 's tariff 
and corresponding to 1.4% of its imports from Norway  in 201 5-2017.  
Table 3.9 Philippines (Norway): Tariff elimination commitments under the Agreement 
and corresponding average trade  
Duty  
phase -out 
period  Number of lines  % of total lines in 
Philippines 's tariff 
schedule  Value of 
Philippines 's 
imports from 
Norway  
(201 5-2017)a 
in million US D % of 
Philippines 's total 
imports from  
Norway  
(201 5-2017) 
2018 (MFN)  1,358  12.6 23.2 34.5 
2018 7,163  66.2 30.3 45.0 
2021 15 0.1 12.2 18.2 
2022 39 0.4 0.0 0.0 
2023 323 3.0 0.6 1.0 
2024 9 0.1 0.0 0.0 
2027 745 6.9 0.0 0.1 
Remain dutiable  1,161  10.7 0.9 1.4 
Total 10,813  100.0  67.3 100.0  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB Database.  
3.30.  Table 3.10 shows the Philippines 's tariff elimination, by HS section with regard to Norway. 
The 1,161  lines that remain subject to duties, are found in sections I (live animals); II (vegetable 
products), III (animal or vegetable fats and oils), and IV (prepared food) , VII (plastics and r ubber), 
XI (textiles), XV (base metal), XVI (machinery), XVII (vehicles), XVIII (instruments), and XX 
(miscellaneous manufactured articles)  with final average tariffs at between 3% and 13.7% with 
lower average preferential rates  in HS Chapters 9, 12, 16, 3 9, 57, 73, 84, 85, 87, 90 , and 94 . As 
illustrated by Chart 3. 4 below  preferential average rates are especially lower for industrial products 
(HS 25 -97), ranging from 3% to 9.2% compared to the MFN average rates of 5% to 30% . 
Table 3.10 Philippines (Norway): Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average 
% Total 
number  
of lines  Duty -free 
lines 
under the  
MFN 
2018  Number of duty -free lines under the 
Agreement  Number  of 
lines 
remain ing 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2027  
I 10.3 589 30 110 1  215   233 13.7 
II 10.1 491 18 32      441 10.9 
III 8.7 175  10   11   154 8.8 
IV 11.3 470 12 79 11  97   271 13.0 
V 1.8 218 64 154        
VI 3.2 1,259  27 1,229  3       
VII 7.9 565 4 535  1   13 12 9.2 
VIII 7.4 91  91        
IX 6.9 228 36 192        
X 5.5 300 16 176  5  4 99   
XI 10.9 1,175  6 1,160      5 4 5.0 
XII 9.7 84  84        
XIII 7.2 250 10 238     2   
XIV 5.4 86  86        
XV 5.5 1,035  110 919  2   3 1 5.0 
XVI 2.7 2,133  912 1,165   10  4 31 11 4.1 
XVII 20.3 1,033  19 371  21   590 32 4.5 
XVIII 2.0 326 94 230    1  1 3.0 
XIX 13.8 30  30        
XX 7.4 267  264     2 1 5.0 WT/REG394/1  
  
- 20 - 
 
  HS 
Section  MFN 
average 
% Total 
number  
of lines  Duty -free 
lines 
under the  
MFN 
2018  Number of duty -free lines under the 
Agreement  Number  of 
lines 
remain ing 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2027  
XXI 8.1 8  8        
Total  7.6 10,813  1,358  7,163  15 39 323 9 745 1,161  11.4 
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB data.  
Chart 3.4 The Philippines -Norway: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature . 
 For the calculation of averages, duties of the tariff lines subject to Specific rates are excluded . 
Source:  WTO estimates based on data provided by The Philippines and WTO -IDB database . 
3.1.3.2.3   The Philippines  – Switzerland/Liechtenstein  
3.31.  As shown in Table 3.11, before the entry into force of the Agreement (201 8), 1,358  (eight-
digit) tariff lines were duty free  on an MFN basis , representing 12.6% of the Philippines 's tariff  lines, 
corresponding to 22.4% of its impo rts from Switzerland /Liechtenstein  during 201 5-2017. At the 
entry into force of the Agreement, an additional 7,316  lines ( 67.7% of the total tariff lines) became 
duty-free for imports from Switzerland /Liechtenstein . As a result, 80.3% of the Philippines 's tariff 
lines was duty free for imports from Switzerland /Liechtenstein , corresponding to 94.6% of imports 
by value from Switzerland /Liechtenstein . Five successive additional tariff reductions will take place 
in 2021, 2022, 2023, 2024, and 2027. At the end o f the liberalization programme, in 2027, 91.4% 
of the Philippines' tariff lines shall be duty -free, corresponding to 99.4% of its total imports from 
Switzerland /Liechtenstein . 928 tariff lines will remain dutiable, representing 8.6% of the Philippines's 
tariff lines and corresponding to 0.6% of its imports from Switzerland/Liechtenstein in 2015 -2017.  
Table 3.11 Philippines (Switz erland): Tariff elimination commitments under the 
Agreement and corresponding average trade  
Duty  
phase -out period  Number 
of lines  % of total lines 
in Philippines 's 
tariff schedule  Value of Philippines 's 
imports from 
Switzerland  
(201 5-2017a 
in million US D % of Philippines 's total 
imports from  
Switzerland  
2015-2017 
2018 (MFN)  1,358  12.6 89.7 22.4 
2018 7,316  67.7 289.3  72.2 
2021 21 0.2 2.1 0.5 
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  Duty  
phase -out period  Number 
of lines  % of total lines 
in Philippines 's 
tariff schedule  Value of Philippines 's 
imports from 
Switzerland  
(201 5-2017a 
in million US D % of Philippines 's total 
imports from  
Switzerland  
2015-2017 
2022 39 0.4 0.5 0.1 
2023 397 3.7 16.6 4.1 
2024 9 0.1 0.0 0.0 
2027 745 6.9 0.3 0.1 
Remain dutiable  928 8.6 2.5 0.6 
Total 10,813  100.0  400.9  100.0  
a  import coverage is from HS Chapter 01 to 97.  
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB database.  
 
3.32.  Table 3.12 shows the Philippines 's tariff elimination, by HS section with regard to Switzerland. 
The 928 lines that remain subject to duties, are found in sections I (live animals); II (vegetable 
products), III (animal or vegetable fats and oils), and IV ( prepared food), VII (plastics and rubber), 
XI (textiles), XV (base metal), XVI (machinery), XVII (vehicles), XVIII (instruments), and XX 
(miscellaneous manufactured articles) with final average tariffs at between 3% and 14.8% with 
lower average preferentia l rates  in HS Chapters 3, 9, 12, 16, 19, 39, 57, 73, 84, 85, 87, 90, and 94 . 
As illustrated by Chart 3. 5 below  the average preferential rates are especially lower for industrial 
products (HS 25 -97), ranging from 3% to 9.2% compared to MFN average rates of 5% to 30% . 
Table 3.12 Philippines (Switzerland): Tariff elimination under the Agreement, by HS 
Section  
HS 
Section  MFN 
average 
% Total 
number  
of lines  Duty -free 
lines 
under the  
MFN 
2018  Number of duty-free lines under 
the Agreement  Number  of 
lines 
remaining 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2018  
2021  
2022  
2023  
2024  
2027  
I 10.3 589 30 119 10  213   217 14.8 
II 10.1 491 18 80   4   389 11.8 
III 8.7 175  40   52   83 7.4 
IV 11.3 470 12 145 8  128   177 14.8 
V 1.8 218 64 154        
VI 3.2 1,259  27 1,229  3       
VII 7.9 565 4 535  1   13 12 9.2 
VIII 7.4 91  91        
IX 6.9 228 36 192        
X 5.5 300 16 176  5  4 99   
XI 10.9 1,175  6 1,160      5 4 5.0 
XII 9.7 84  84        
XIII 7.2 250 10 238     2   
XIV 5.4 86  86        
XV 5.5 1,035  110 919  2   3 1 5.0 
XVI 2.7 2,133  912 1,165   10  4 31 11 4.1 
XVII 20.3 1,033  19 371  21   590 32 4.5 
XVIII 2.0 326 94 230    1  1 3.0 
XIX 13.8 30  30        
XX 7.4 267  264     2 1 5.0 
XXI 8.1 8  8        
Total  7.6 10,813  1,358  7,316  21 39 397 9 745 928 12.2 
Note:  Based on HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Philippines and WTO -IDB Database.  
 WT/REG394/1  
  
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  Chart 3.5 The Philippines -Switzerland: Average of dutiable rates, by HS Chapter  
 
Note:  Based on the HS 2017 nomenclature . 
 For the calculation of averages, duties of the tariff lines subject to Specific rates are excluded.  
Source:  WTO estimates based on data provided by The Philippines and WTO -IDB database . 
3.1.4   Tariff rate quotas  
3.33.  Switzerland24 grant s tariff rate quota  (TRQ) concessions to the Philippines  for 33 eight -digit 
tariff lines within the limits of Switzerland's WTO TRQ commitme nts.25 The Philippines makes 
concessions, with respect to  Norway and Switzerland/Liechtenstein, through TRQs for some coffee 
products (HS 0901.21.20A; 0901.21.20B; 0901.22.20A; and 0901.22.20B) .26 Iceland, and Norway 
do not have preferential TRQs.  
3.2  Rules o f origin  
3.34.  The rules of origin and methods of administrative cooperation are set out in Annex I to the 
Agreement (Article 2.2).  
3.35.  While Section I of Annex I contains definitions, Section II of the Annex  sets out general rules 
for the definition of the concept of originating products and the methods of administrative 
cooperation. For the purposes of the Agreement, a product is considered as originating in a Party if:  
a. it has been wholly obtained in a Party27;  
b. the non -originating materials used in the production in a Party satisfy the requirements  
provided for in Article 4  (sufficient working or processing);  
c. it has been produced in a Party exclusively from materials originating in one or more 
Parties; or  
d. it has been produced in a Party exclusively from materials as specified in a), b), or c) 
above.  
 
24 Also covering Liechtenstein.  
25 References to 7 different annual global WTO quotas are contained in Switzerland 's Schedule of tariff 
concessions in relation to the Philippines, in some cases with certain specifications as to the coverage. 
Switzerland indicates that the preferential in -quota rates granted within Switzerland’s WTO TRQ commitments, 
are lower than the in-quota rates granted on an MFN basis to the other WTO Members.  
26 The Philippines indicate that in -quota and out -of-quota rates for these tariff lines are identical.  
27 Article 3 of Annex I lists the categories of products to be considered as wholly obtai ned. 
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  3.36.  Article 4 of the Annex states the working or processing which must be carried out on non -
originating materials used in the manufacturing the final product in order for it to be considered 
originating. The Appendix to Annex I , containing product specific ru les, including for textile products , 
complements the disciplines. Notwithstanding these requirements, the Agreement provides that 
materials that do not meet a required change in tariff classification may nevertheless be considered 
originating if their valu e does not exceed  20% of the value of the ex -works price of the good 
produced .  
3.37.  The product -specific rules28 represent the minimum working or processing required to be 
carried out on non -originating materials for the resulting product to achieve originatin g status. For 
most HS Chapters covering agricultural products, the products are originating if they are wholly 
obtained or if their transformation involves a change in tariff heading  (CTH) at a 4-digit level . For a 
large number of industrial and some agric ultural products, third-party material s may not exceed,  in 
most cases, 65 % of the ex -works price of the product,  as an alternative determination of origin 
criteria, and/or as conditional criteria in certain cases .29 Specified manufacturing or processing 
operations are mentioned  for some products.  
3.38.  Annex I , in particular Articles 5, and 7 through 10, a lso contains disciplines on minimal 
operations not conferring origin; units of qualification of goods or material used for the purpose of 
determining originating status; accessories, spare parts and tools , the origin of which shall be 
disregarded , except for cases with a value criteria  when determining the origin of a product; neutral 
elements30 not physically incorporated into produced good s for which the origin is determined; and 
the treatment to be granted to fungible materials .31 
3.39.  Cumulation of origin is governed by the provisions of Article 6 of Annex  I. Products shall be 
considered as originating in a Party if they are obtained there by incorporating materials originating 
in the other Party, provided that the working or processing carried out goes beyond insufficient 
working or processing operations. With respect to trade in agricultural products, according to 
paragraph 3 of Article 3.4  of the Main Agreement , only bilateral cumulation between an EFTA State 
and the Philippines shall be allowed for goods covered by Chapter 3.  
3.40.  Section III of Annex  I clarifies the principle of territoriality applicable to the Agreement, 
including for operatio ns carried out in a third -party, under outward processing procedures or a 
similar arrangement (Article 11 of Annex  I); as well as disciplines related to non-alteration  (Article  12 
of Annex  I). 
3.41.  Section IV of Annex  I address es proof of origin, and contains, inter alia , the origin declaration , 
and disciplines applicable to approved and authorized exporters .  
3.42.  Provisions on importation requirements; importation by instalments; cooperation of exporters 
and importers with customs authorities; and denial of preferential treatment are contained in Section 
V of Annex I (preferential treatment), while Section VI of Annex I sets out disciplines and 
commitments by the Parties on administrative cooperation. It also addresses verification of origin 
declarations; notification and cooperation; and confidentiality .  
3.43.  Rules on penalties, in case of violations of rules and laws related to Annex I; and transitional 
provisions for goods in transit or storage in connection with the date of entry into force of the 
Agreement, are contained in Section VII (final provisions) of Annex I. The Parties agree to conduct 
a review of Annex I a nd its Appendix five years from the date of entry into force of the Agreement 
(Article 24 of Annex I).  
 
 
28 See Article 4 of and the Appendix to Annex I.  
29 65% for HS Chapter 9 (coffee, tea, mate and spices); 20% for HS ex 19.02, and 19.04 (some 
prepared food); 65% for HS Chapter 25 (salt, sulphur, cement, etc.); and 40% for Chapter 91 (clocks and 
watches  and parts thereof).  
30 Neutral elements refer to energy and fuel; plant and equipment; machines and tools; and goods 
which neither enter into the final composition of the product nor are intended to do so.  
31 Fungible materials refer to materials that are of the same kind and commercial quality, with the same 
technical and physical characteristics, and which cannot be distinguished from one another . WT/REG394/1  
  
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  3.3  Export duties and charges, and quantitative restrictions  
3.44.  Upon the entry into force of the Agreement, all customs duties and other charges, including 
surcharges and other forms of contributions, related to the export of goods to another Party, were 
eliminated , except as provided for in Annex IV in the case of logs exported by the Philippines.32  
3.45.  No new export duty shall be introduced (Article 2.4).  
3.46.  Moreov er, the general elimination of all export prohibitions or restriction s on trade in goods 
between the Parties, as contained in Paragraph 1 of Article XI of the GATT 1994, applies and is 
incorporated into and made part of the Agreement (Article 2.6). Neverth eless, consultation is 
required with a view to find a mutually acceptable solution in case a measure foreseen in Article XI 
of the GATT 1994 is taken (Article 2.6) . 
3.47.  The disciplines on export duties and on quantitative export restrictions are applicable for  both 
non-agricultural and agricultural goods covered by the Agreement (Article s, 2.4, 2.6, and  3.4).  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.48.  Chapter 4 contains disciplines on sanitary and phytosanitary measur es (SPS) that are 
intended to further the implementation of the WTO SPS Agreement, which shall apply to the SPS 
measures taken by a Party on a product from another Party which is  incorporated into and made 
part of the Agreement (Article 4.3). The Agreement foresees that an importing Party shall base 
assessments of the inspection and certification system of the exporting Party on international 
standards, and that the Parties shall use system audits as the preferred assessment method 
(Article  4.5).  
3.49.  The Parties also agree to cooperate in order to, inter alia , minimize the number of SPS 
certificates as far as possible (Article 4.6). Areas of cooperation are also identified by Article 4.7 
(scientific advice and risk analysis; publication of SPS regulations; and notification of substantial 
changes in structure, organization and division of responsibilities of the Parties' competent 
authorities and contact points33). The Parties shall ensure that goods fully complying with the 
relevant SPS requirements of an importing Party can freely move within their respective territories, 
once placed on the market (Article 4.8). The Agreement provides guidelines for import requirements 
and checks applied to imported products (Article 4. 9). 
3.50.  The Agreement contains rules on consultations (Article 4. 10). The Parties further agree, that 
no later than two years from the entry into force of the Agreement, and thereafter upon request by 
a Party, a joint review of Chapter 4 shall take place with a view to extending to the Parties treatment 
granted to a third-party, with whom all Parties have established arrangements concerning SPS 
regulations  (Article 4.1 1). 
3.51.  The Parties establish contact points to facilitate communication and the exchange of 
information on SPS matters (Article 4.12).  
3.4.1.2   Technical barriers to trade  
3.52.  Chapter 5 contains discipli nes on technical barriers to trade (TBT) that are intended to, 
inter alia, further the implementation of the WTO TBT Agreement; facilitate information exchange 
and cooperation in the field of technical regulations, standards and conformity assessment betwe en 
the Parties; and further the implementation of good regulatory practice in the area of product safety, 
including market surveillance (Article 5.1). The Agreement incorporates  the WTO TBT Agreement 
(Article 5.3 ) and provides disciplines on movement of pr oducts, border control and market 
surveillance (Article 5.5). It also provides for guidelines and rules with respect to conformity 
 
32 As provided in the Executive Order No. 26, date 1 July 1986.  
33 Contact points are established in applicatio n of Article 4.11.  WT/REG394/1  
 
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  assessment procedures (Article 5.6). The Parties thereby acknowledge a broad range of mechanisms 
to facilitate the acceptance  in a Party 's territory of the results of conformity assessment procedures 
conducted in another Party 's territory, reinforce the role of international standards, promote 
accreditation on the basis of relevant ISO and IEC standards and encourage the accepta nce of 
supplier 's declarations of conformity.  
3.53.  The Parties also agree to cooperate in relation to activities of international standardisation 
bodies and the WTO Committee on TBT; communication and exchange of information in respect of 
technical regulations,  good regulatory practice, standards, conformity assessment procedures, 
border control and market surveillance; encouraging their respective standardisation bodies to 
cooperate; and, on request of a Party, make available, promptly, the full text or summary  of 
technical regulations notified to WTO members, in English (Article 5.7).  
3.54.  The Agreement contains rules on consultations (Article 5.8). The Parties further agree, that 
no later than four years from the entry into force of the Agreement, and thereafter upon request by 
a Party, a joint review of Chapter 5 shall take place with a view to extending to the Parties treatment 
granted to a third -party, with whom all Parties have established arran gements concerning standards, 
technical regulations and conformity assessment procedures  (Article 5.9). The Parties may also 
conclude Annexes or side agreements to the Agreement to prevent, eliminate, or reduce unnecessary 
obstacles, including to avoid dup licative and unnecessarily burdensome conformity assessment 
procedures in specific  product  sectors.  
3.55.  The Parties establish contact points to facilitate communication and the exchange of 
information on TBT matters (Article 5.10). 
3.4.2   Safeguard mechanisms  
3.56.  Article  2.14 contains disciplines applicable to global safeguard measures which may be applied 
by the Parties, while a specific bilateral (transitional) safeguard mechanism is established under 
Article  2.15. Disciplines on safeguard measures are complemented by t he provisions in Article 2.19 
(on balance -of-payments). These rules are applicable to trade in both non -agricultural products and 
agricultural products (Article 3.4).   
3.4.2.1   Global safeguards  
3.57.  The Parties rights and obligations in respect of global safeguards sha ll be governed by 
Article  XIX of the GATT 1994 and the WTO Agreement on Safeguards (Article 2.1 4). the Agreement 
specifies that "in taking measures under the relevant WTO provisions, a Party shall, consistent with 
WTO law and jurisprudence and in accordanc e with its domestic legislation, exclude imports of an 
originating product from one or several Parties if such imports do not in and of themselves cause or 
threaten to cause serious injury".  
3.4.2.2   Bilateral safeguards  
3.58.  Disciplines on bilateral (transitional) safe guard measures are in  Article 2.1 5. Such measures 
may only be applied to the minimum extent necessary to remedy or prevent an injury substantially 
caused (or threated to be caused) by a Party's like or directly competitive product imported in 
increased qua ntities by another Party. This is applicable only when such a situation results from the 
reduction or elimination of a customs duty under the Agreement. The investigation shall be 
conducted in accordance with the procedures laid down in the WTO Safeguard s Agreement. It also 
involves notification obligations and foresees the offer of compensation in the form of substantially 
equivalent trade liberalization. The importing Party may suspend further reductions of customs 
duties. As an alternative, it may increa se the rate of customs duties to a level not exceeding the 
lesser of: i) the MFN rate of duty applied at the time the action is taken or ii) the MFN rate of duty 
applied on the day immediately preceding the entry into force of the Agreement.  
3.59.  Bilateral safe guards shall only be taken during the transition period which is defined as five 
years from the completion of each tariff commitment, as defined in Article 2.3 and in the Parties' 
respective Schedules of concessions . The duration of a bilateral safeguard m easure shall not exceed 
one year, extendable in exceptional circumstances to a maximum period of three years  – though in WT/REG394/1  
  
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  such cases, compensation shall be provided . No bilateral safeguard shall be applied on a product 
which has previously been subject to s uch a measure.  
3.60.  In critical circumstances, the Agreement also foresees provisional bilateral safeguard 
measures, which shall be terminated within 200 days at the latest. The period of application of any 
provisional safeguard measure shall count as part of the duration of the bilateral safeguard measure.  
3.61.  Five years after then entry into force of the Agreement, the Parties shall review whether there 
is a need to maintain the possibility to take safeguard measures between them.  
3.4.2.3   Safeguard measures related to balance of payment (BOP) difficulties  
3.62.  A Party, in serious BOP difficulties, or under imminent threat thereof, may, in accordance with 
the conditions established under the GATT 1994 and the relevant WTO Understanding, adopt such 
measures (Article 2.19). The  Agreement also contains notification obligations in that regard.  
3.4.3   Anti-dumping and countervailing measures  
3.63.  With respect to antidumping (Article 2.13), f or trade in all products, including agricultural 
products  (Article 3.4) , the Agreement confirms that the rights and obligations of the Parties shall be 
governed by Article VI of the GATT 1994 and the WTO Antidumping Agreement. The  Parties shall 
endeavour to refrain from initiating antidumping procedures  against each other The Agre ement 
nevertheless contains  a notification obligation before investigation and consultation s with a view to 
finding a mutually acceptable solution to resolve the issue. Moreover, an y antidumping measure 
applied by a Party shall be terminated no later than five years from its imposition. A Party shall not 
initiate an anti -dumping investigation within one year of a determination regarding the same product 
from the same Party, which resulted in the nonapplication or revocation of anti -dumping measures . 
Further more, the "lesser duty" rule is applicable. In the context of the calculation of antidumping 
margins, when such margins are established, assessed or reviewed under Articles 2, 9.3, 9.5 and 
11 of the WTO Antidumping Agreement, regardless of the comparison b ases under Article 2.4.2 of 
the WTO Antidumping Agreement, all individual margins, whether positive or negative, shall be 
counted toward the average. The Agreement also foresees a review five years after the entry into 
force of the Agreement to determine i f there is a need to maintain the possibility to take antidumping 
measures between the Parties. If the possibility to take such measures is maintained, biennial 
reviews shall be conducted  thereafter . 
3.64.  With respect to countervailing measures, and for trade i n non -agricultural goods, the 
Agreement confirms that the rights and obligations of the Parties relating to subsidies shall be 
governed by Articles VI and XVI of the GATT 1994 and the WTO Agreement on Subsidies and 
Countervailing Measures (Article 2.12). Nevertheless, before the initiation of an investigation by  a 
Party, notification in writing shall be made and a 60 -day period for consultations shall be allowed to  
find a mutually acceptable solution between the notifying Party and the affected Party (parag raph 2 
of Article 2.12). With respect to trade in agricultural products however, the rights and obligations of 
the Parties with respect to countervailing duties shall be governed by the applicable WTO 
Agreements (paragraph 2 of Article 3.4).  
3.4.4   Subsidies and State -aid 
3.65.  With respect to trade in non -agricultural goods, the Agreement confirms that the rights and 
obligations of the Parties relating to subsidies shall be governed by Articles VI and XVI of the GATT 
1994 and the WTO Agreement on Subsidie s and Countervailing Measures (Article 2.12) .  
3.66.  With respect to trade in agricultural products, the Parties commit not to apply export 
subsidies34 to trade in originating products for which a tariff concession is granted in accordance 
with the Agreement (Ar ticle 3.3) . The Agreement also confirms that the rights and obligations of the 
Parties with respect to subsidies shall be governed by the applicable WTO Agreements (paragraph 2 
of Article 3.4) .  
 
34 As defined in Article 9 of the WTO Agreement on Agriculture.  WT/REG394/1  
 
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  3.67.  There are no provisions on State -aid in the Agreement.  
3.4.5   Custo ms-related procedures  
3.68.  While there is no specific provision in the Agreement on customs -related procedures, 
Article  2.11 covers trade facilitation. The Parties shall simplify procedures for trade in goods and 
related services; promote multilateral cooperati on in order to enhance their participation in the 
development and implementation of international conventions and recommendations on trade 
facilitation; and cooperate on trade facilitation within the mandate of the Sub -Committee on trade 
in goods .  
3.69.  Article  2.11 also refers to Annex VI to the Agreement, which contains disciplines inter alia, on 
transparency  requiring the publication of laws, rules, regulations, administrative rulings of general 
application, and a description of and documents required for imports and exports as far as possible 
in English and on the Internet ; advance rulings  requiring the Part ies to issue a binding written 
advance ruling upon written request by an importer, exporter or producer, in a reasonable time 
bound manner ; simplification of international trade procedures , based as appropriate on 
international standards ; the designation o f competent customs offices by each Party; risk 
management; rules on authorised economic operator s affording a Party to negotiate a mutual 
recognition agreement with a Party operating an authorized economic operator system based on 
international standards ; customs brokers; fees and charges  which shall be limited in amount to the 
approximate cost of services rendered (on a non -ad valorem  basis) and not an indirect protection to 
domestic goods or a taxation on imports or exports for fiscal purposes;  penalty d isciplines; 
legalisation of documents; temporary admission of goods  including for inward and outward 
processing; border agency cooperation; appeal , requiring the Parties to provide at least one level of 
administrative appeal and one level of independent ju dicial appeal ; confidentiality; and further 
cooperation with a view to facilitating trade between the Parties.  
3.4.6   Other regulations  
3.4.6.1   State trading enterprises  
3.70.  Article XVII of the GATT 1994 and the related Understanding shall apply and are incorporated 
into an d made part of the Agreement (Article 2.1 6).  
3.5  Sector -specific provisions on trade in goods  
3.5.1    Agricultural products  
3.71.  Norway's  and Switzerland's schedules of concessions  to the Philippines  contain specific 
provisions which apply to products identified as Proce ssed Agricultural Products (PAP).35 For such 
goods t he Agreement  does not preclude the levying of import duties and the application of measures 
on exports, when such measures are intended to take account of differences in the cost of the 
agricultural raw m aterials incorporated into  them. Moreover, import duties levied by the Parties, 
shall be based on, but not exceed, the differences between the domestic price and the world market 
price of the agricultural raw materials incorporated into the products concer ned. Switzerland and 
Norway shall publish the applicable import duties for PAPs on the website of the EFTA Secretariat.36 
In the case of Norway, and subject to the provisions set out in Section I of Annex VI, preferential 
 
35 The Schedule of tariff commitments on agricultural products between Iceland and the Philippines does 
not contain any specific disciplines on PAP.  
36 Information available at : https://www.efta.int/free -trade/Free -Trade -Agreement/Philippines . For 
Switzerland, notification on the applicable system and detailed information on concessions refer to Pro tocol 2 of 
the bilateral Agreement between Switzerland and the EU on PAPs. In the case of Norway reference is made to 
Protocol 3 of the EEA Agreement. Moreover, Norway's treatment of PAPs originating in the Philippines shall be 
identical to the treatment i t gives to the EU. The Concessions for PAPs are the same as those granted to the EU 
as of 1 January 2015. If the treatment for these products changes in the agreement between Norway and the 
EU, the Philippines will simultaneously get identical treatment.  WT/REG394/1  
  
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  treatment granted for PAPs origina ting in the Philippines  shall be no less favourable than that 
accorded to the European Union.37 
3.5.2   Fish and other marine products  
3.72.  Specific provisions related to trade in fish and other marine products38 are set out in Annex V 
to the Agreement  (see also Article 2.8) . Import licensing and accreditation procedures shall be 
applied in a manner that does not distort trade between the parties. The Parties' practice shall take 
into account the particular trade,  development and financial needs of each Party. Moreover, where 
a Party denies an import licence application or the accreditation of an importer, it shall provide the 
applicant with a written justification of the reason(s) for the denial; ensure access to at least one 
level of independent administrative and judicial appeal for the applicant, and provide the applicant 
with a written justification of a decision that upheld in an appeal the initial decision (Article 2 of 
Annex V to the Agreement). Contact poin ts for import licensing and accreditation of importers of fish 
and other marine products shall be established by the Parties. Annex V also provide for notification 
obligations and consultations upon request by a Party.  
4  PROVISIONS ON TRADE IN SERVICES  AND INVESTMENT  
4.1  Scope and definitions  
4.1.  Rules governing trade in services39 are found in Chapter 6 of the Agreement. They apply to 
measures by the Parties affecting trade in services, provided through any of the four traditional 
modes of supply, by c entral, regional or local governments and authorities as well as by non -
Governmental bodies in the exercise of powers delegated by these Governments or authorities. 
Chapter 6 does not cover measures affecting air traffic rights, however granted, or measure s 
affecting services directly related to the exercise of air traffic rights (except as provided for in 
paragraph 3 of the Annex on Air Transport Services to the GATS40). Moreover, nothing in the Chapter 
shall be construed to impose any obligation with resp ect to Government procurement.41 
4.2.  The Parties' schedules of specific commitments are contained in Annex XI, while their MFN 
exemptions are in Annex XII. Specific disciplines on financial services, telecommunications services,  
movement of natural persons sup plying services, maritime  transport and related services, and 
energy related services are contained in, respectively, Annexes XI through XVII to the Agreement.  
4.3.  Chapter 7 on investment . that also applies to non -service sectors,  contains provisions on 
investment conditions and investment promotion and foresees issues related to investment to be 
reviewed.   
4.2  Denial of benefits  
4.4.  The Agreement does not contain any specific provision on denial of benefits.  
 
 
 
37 Preferential treatment granted to the EU in the context of the EEA (European Economic Area) 
agreement.  
38 Fish and other marine products are defined in subparagraphs 1(a) and 2(a) of Annex II to the 
Agreement (product coverage of non -agricultural products) . 
39 The definition of the term "trade in services", for the purpose of the Agreement, is identical to that in 
Article I of the GATS, which is incorporated and made part of Chapter 6. "Trade in services" therefore covers 
the supply of a service through the fou r modes of supply defined in the GATS. Similarly, the terms "services" 
and "a service supplied in the exercise of governmental authority" are also, for the purpose of the Agreement, 
identical to those in the GATS.  
40 Accordingly, the provisions of Chapter 6  cover measures affecting (a) aircraft repair and maintenance 
services; (b) the selling and marketing of air transport services; and (c) computer reservation system (CRS) 
services.  
41 Government procurement is subject to Chapter 9 of the Agreement and summa rized below.  WT/REG394/1  
 
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  4.3  General provisions on trade in services  
4.3.1   Market access  
4.5.  Article XVI of the GATS shall apply and is incorporated into and made part of Chapter 6 
(Article  6.4). 
4.6.  The Parties' specific commitments, including the limitations on market access, are contained in 
Annex XI to the Agreement and a re summarized below under Section 4.4.  
4.3.2   National and MFN  treatment  
4.7.  In connection  to national treatment, Article XVII of the GATS applies and is incorporated into 
and made part of Chapter 6 (Article 6.5). The Parties' specific commitments, including national  
treatment limitations, are contained in Annex VIII to the Agreement and are summarized below 
under Section 4.4.  
4.8.  In connection to most -favoured -nation  (MFN)  treatment, e ach Party shall accord immediately 
and unconditionally to services and service supplier s of any other Party treatment no less favourable 
than it accords to like services and service suppliers of a third -party (Article 6.3). This is however 
without prejudice to measures taken in accordance with Article VII of the GATS (on recognition) and, 
except as provided for in each Party's MFN exemptions42 in Annex XII to the Agreement.43 Treatment 
granted under other existing or future agreements concluded by one of the Parties and notified under 
Articles V or V bis of the GATS shall not be subject to the  Parties MFN obligation s. Nevertheless, if a 
Party enters into an agreement notified under Articles V or V bis of the GATS, it shall, upon request 
from another Party, afford adequate opportunity to that Party to negotiate the benefits granted 
therein. Furth ermore, with respect to the rights and obligations of the Parties concerning advantages 
accorded to adjacent countries, paragraph 3 of Article II of the GATS shall apply and is also 
incorporated into and made part of Chapter 6. 
4.9.  In addition to the provision s on national and MFN treatment, and with respect to the Parties' 
additional commitments, Article XVIII of the GATS  (additional commitments)  applies and is also 
incorporated into and made part of Chapter 6 (Article 6.6). 
4.10.  The Parties' specific commitments  on national and MFN treatment, including limitations,  are 
contained in Annex XI to the Agreement and are summarized below under Section 4.4.  
4.3.3   Commercial (local) presence  
4.11.  Commitments on commercial presence as defined by reference in Art. I:2(c) of the GATS are 
set out in the Parties' schedules of commitments on services for market access and national 
treatment.  
4.3.4   Movement of natural persons  
4.12.  Article 6.9 contains provisions on the movement of natural persons and applies to measures 
affecting natural persons  who are service suppliers of a Party, and natural persons of a Party who 
are employed by a service supplier of a Party, in respect of the supply of a service. The Agreement 
however does not apply to measures affecting natural persons seeking access to the  employment 
market of a Party, nor to measures regarding nationality, citizenship, residence or employment on 
a permanent basis.  
4.13.  Natural persons covered by a specific commitment shall be allowed to supply the service in 
accordance with the terms of that co mmitment.  
4.14.  Annex XV to the Agreement, which is also referred to in Article 6.19, contains additional 
disciplines related to the movement of natural persons supplying services. It also reflects preferential 
 
42 The Parties' lists of MFN exemptions are subject to periodic review.  
43 The Parties' specific commitments and reservations, including the MFN exemptions listed under 
Annex  IX to the Agreement are summarized below under Section 4.4.  WT/REG394/1  
  
- 30 - 
 
  trade relations between the Parties, the ir common objective s to facilitate the entry, temporary stay 
and work of natural persons on a mutually advantageous basis and in accordance with the Parties' 
schedules of specific commitments, and the need to establish transparency, secure, effective and 
comprehensi ve information and procedures for, entry, temporary stay and work. Specific disciplines 
on transparency in Article 3 of the Annex cover, inter alia , the publication by the authorities of the 
information necessary to apply  for entry , temporary stay and work  in their territory. Guidelines on 
expeditious application procedures are contained in Article 4 of the Annex.  
4.15.  The Parties ' mode 4 commitments are listed as horizontal commitments in their individual 
schedules of specific commitments (respectively in Appe ndixes 1 through 5 to Annex XI to the 
Agreement), as under the GATS.  
4.16.  The Philippines has  GATS,  reservations  on the admittance of non -resident aliens for the supply 
of a service after it is determin ed that a person in the Philippines who is competent, able and willing 
to perform the services for which the alien is desired (labour market test)  is not available . Unde r the 
Agreement, the labour market test is waived for intra -corporate transferee s, business visitor s, 
contractual service supplier s, and installers and servicers, as described in Appendix 1 to Annex XI.  
Under the Agreement, Iceland and Liechtenstein  reiter ate their GATS commitments.  For Norway, 
mode 4 commitments build on its GATS commitments, while additional commitments are made, with 
limitations and conditions, for trainees and independent professionals. Switzerland replicates its 
GATS commitments for in tra-corporate transferees; business visitors and services salespersons; as 
well as contractual services suppliers. Nevertheless, with respect to mode 4, it expands its 
commitments to also cover architectural services and urban planning services. Commitment s are 
also made for installers and maintainers.  
4.4  Liberalization commitments  
4.17.   With respect to sectors with commitments, each Party's schedule  in Annex XI to the 
Agreement  specifies the terms, limitations and conditions for market access; conditions and 
qualifications on national treatment; undertakings relating to additional commitments; and, where 
appropriate, the time -frame for implementation of such commitments, and the date of entry into 
force of such commitments. The Parties' lists of MFN exemptions are in Annex XII to the Agreement . 
4.18.  Consultations shall be held, upon written request by a Party, to consider any modification or 
withdrawal of a specific commitment (Article 6.17). Modifications of schedules are subject to the 
procedures set out in Articles 12.1 (Joint Committee ) and 14.2 (amendments).  
4.19.  The Parties' schedules of specific commitments (as is the case for the list of MFN exemptions) 
shall be subject to periodic review (Article 6.18). 
4.20.  Liberalization modalities for Chapter 6 (trade in services) follo w a "positive list" approach 
comparable to the approach used under the GATS.  
4.21.  The sub -sections below present the Parties' liberalization commitments under the Agreement 
as compared to their GATS commitments. After summarizing the Parties' MFN exemptions an d 
horizontal limitations in the Agreement, Tables 4.1 to 4.5 summarize their specific commitments 
under the Agreement, by main sectors and subsectors, and compare them with their GATS 
Schedules. Improvements in existing GATS commitments are either a reduct ion in the limitations 
applicable to national treatment, additional sub -sectors in which commitments are made, and/or 
new commitments. It should however be noted that horizontal limitations in the GATS Schedules 
and MFN reservations or exemptions in the Ag reement, are excluded, as are mode 4 commitments. 
The summaries of MFN and horizontal limitations, as well as the summary tables, should be 
considered together with the Parties' respective Schedules of Specific Commitments and lists of MFN 
exemptions.  
4.4.1   Iceland 
4.22.  In its GATS schedule, Iceland has made commitments in most services sectors, though leaving 
education services and health related and social services unbound.44 Communication services and 
 
44 Source: I -TIP Services database (WTO and World Bank), August 2018.  WT/REG394/1  
 
- 31 - 
 
  transport services are covered to a limited extent. Under the A greement, the coverage of specific 
commitments essentially remains the same, with some improvements for some research and 
development services as well as air transport services.  
4.4.1.1   MFN and horizontal commitments  
4.23.  Iceland's GATS MFN exemptions cover certain mea sures, in all sectors, aimed at promoting 
Nordic co -operation, as well as related to European programmes and initiatives in the audio -visual 
services sector, also linked to production, distribution, and transmission of audio -visual work. In 
Appendix 2 to A nnex IX to the Agreement, which lists its MFN exemptions45, Iceland replicates, with 
some adjustments, its GATS Article II exemptions.  
4.24.  Under the GATS, Iceland's horizontal limitations mainly cover certain measures on the 
provision of services through mode 3 (some investment by foreigners and non -residents, as well as 
real-estate lease and acquisition) and mode 4 (unbound except the tempor ary entry and stay of 
executives, managers, specialists and service sellers). Commitments are made for the provision of 
subsidies, with some conditions. There are some horizontal limitations on national treatment related 
to Iceland's membership of the European Economic Area ( EEA). The Agreement maintains some of 
these horizontal limitations though, for mode 3, conditions on foreign currency transfers are relaxed 
and, national treatment accorded to subsidiaries may be extended to branches or agencies 
establi shed in an EEA Member State or an EFTA Member State by a third -party company if effective 
and continuous links with the economy of the concerned Party can be shown. While mode 4 related 
commitments replicate those in the GATS, additional commitments are ma de for contractual service 
suppliers.46 
4.4.1.2   Sector specific commitments  
4.25.  The following section identifies some of the main differences, by sector, between Iceland's 
GATS schedule and its sector -specific commitments under the Agreement. It should also be read in 
conjunction with Appendix 2 to Annex VIII to the Agreement an d Appendix 2 to Annex IX of the 
Agreement.  
4.26.  Iceland's sector -specific commitments under the Agreement mirror to a very large extent its 
GATS commitments. Its sectoral and sub -sectoral com mitments in the Agreement are consequently 
largely similar to those in its GATS Schedules.  
Table 4.1 Iceland: comparison between the GATS and Agreement specific commitments  
Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
1. Business services     
A. Professional  Services  Partial  Similar  Partial  
B. Computer  and Related  Services  Partial  Same  Partial  
C. Research  and Development  Services  Partial  Improved  Partial  
D. Real  Estate  Services  Partial  Same  Partial  
E. Rental/Leasing  Services  without  Operators  Partial  Same  Partial  
F. Other  Business  Services  Partial  Same  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  --- Same  --- 
C. Telecommunication  services  Partial  Same  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and related engineering services     
A. General  construction  work for buildings  Full Same  Full 
B. General  construction  work for civil Engineering  Full Same  Full 
C. Installation  and assembly  work  Full Same  Full 
D. Building  completion  and finishing  work  Full Same  Full 
E. Other  --- Improved  Partial  
4. Distribution services     
A. Commission  agents'  services  Partial  Same  Partial  
 
45 In Article 6.3 of the Agreement, each Party grants MFN treatment to the other Party(ies) on trade in 
services, except as in its List of MFN Exemptions (Annex XII to the Agreement).  
46 See Section 4.3.4 above on movement of natural persons.  WT/REG394/1  
  
- 32 - 
 
  Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
B. Wholesale  trade services  Partial  Same  Partial  
C. Retailing  services  Partial  Same  Partial  
D. Franchising  Partial  Same  Partial  
E. Other  Partial  Same  Partial  
5. Education services     
A. Primary education services  --- Same  --- 
B. Secondary education services  --- Same  --- 
C. Higher education services  --- Same  --- 
D. Adult education  --- Same  --- 
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  Partial  Same  Partial  
B. Refuse disposal services  Partial  Same  Partial  
C. Sanitation and similar services  Partial  Same  Partial  
D. Other  Partial  Same  Partial  
7. Financial services     
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  
C. Other  --- Same  --- 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Same  Partial  
B. Travel  agencies  and tour operators  services  Partial  Same  Partial  
C. Tourist  guides  services  Full Same  Full 
D. Other  --- Same  --- 
10. Recreational and cultural and sporting services     
A. Entertainment  services  Partial  Same  Partial  
B. News agency services  Partial  Same  Partial  
C. Libraries, archives, museums and other cultural 
services  Partial  Same  Partial  
D. Sporting and other recreational services  Partial  Same  Partial  
E. Other  Partial  Low --- 
11. Transport services     
A. Maritime Transport Services  Partial  Same  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport  Services  Partial  Improved  Partial  
D. Space  Transport  --- Same  --- 
E. Rail  Transport  Services  --- Same  --- 
F. Road  Transport  Services  Partial  Same  Partial  
G. Pipeline  Transport  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Same  Partial  
I. Other  Transport  Services  Full Same  Full 
12. Other services not included elsewhere  --- Improved  Partial  
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments / limitations not considered in 
the Table.  
Partial:   GATS commitments subject to some limitation(s) under market access or national treatment, 
under any of the three modes.  
Full:  GATS commitments not subject to limitation(s) under market acce ss or national treatment, under 
any of the three modes.  
---:  No commitments under the GATS.  
Improved:  Overall improved commitments made under the Agreement as compared to those under the GATS.  
Same:   Identical commitment as under GATS.  
Similar:   Similar commitments though possibly, in specific individual cases, with limited improvements 
and/or limited additional reservations.  
Low:  Lower coverage (as compared to GATS), including in cases a whole sector or subsector is excluded.  
Source:  Draft Consolidated  GATS Schedule of Specific Commitments (S/DCS/W/ISL/Rev.1), prepared by the 
Secretariat (in 2003) and Iceland's Schedules annexed to the Agreement.  
 WT/REG394/1  
 
- 33 - 
 
  4.4.1.3   Business services  
4.27.  While most of Iceland's commitments in business services under the Agreement are identic al 
to those under the GATS, there are some additional limitations under the Agreement on commercial 
presence in some legal services and other professional services. Other limitations on commercial 
presence for research and development services in the natur al sciences are withdrawn. The coverage 
of the commitments is nevertheless largely similar to those in  the GATS.  
4.4.1.4   Construction and related engineering services  
4.28.  Commitments on special trade construction work are added under the Agreement. The 
coverage of th e commitments is otherwise identical to th at under the GATS.  
4.4.1.5   Financial services  
4.29.  Largely building upon its GATS commitments, Iceland's commitments in the Agreement are 
adjusted and partly rephrased to take into account the bilateral character of the Agreem ent. The 
coverage and extent of the commitments are similar to those under the GATS.  
4.4.1.6   Recreational, cultural and sporting services  
4.30.  Otherwise identical to Iceland's GATS commitments for all sub -sectors, in contrast to  full 
commitments in the GATS for other recreational, cultural and sporting services, there are no specific 
commitments under the Agreement . 
4.4.1.7   Transport services  
4.31.  While all G ATS commitments are replicated under the Agreement, the coverage of 
commitments for computer reservations system services is expanded.  
4.4.1.8   Other services sectors  
4.32.  For other services sectors (communication services; construction and related engineering 
services;  distribution services; education services; environmental services; health related and social 
services; and tourism and travel related services), the Agreement replicates Iceland's GATS 
commitments. There are however n ew commitments on energy -related services (as defined in Annex 
XVII to the Agreement), and in particular on services incidental to geothermal energy . 
4.4.2   Liechtenstein  
4.33.  In its GATS schedule, Liechtenstein has made commitments in most services sectors, though 
leaving construction  and related engineering services and health related and social services 
unbound.47 Communication services, health related and social services, and transport services are 
covered to a limited extent. Under the Agreement, the coverage of specific commitment s essentially 
remains the same, with some improvements made for some "other business", telecommunication, 
retailing, financial services, as well as hotels and restaurants services.  
4.4.2.1   MFN and horizontal commitments  
4.34.  Liechtenstein's GATS MFN exemptions cover ce rtain measures, in all sectors, for the grant of 
work permits and temporary entry authorizations for EFTA and EU citizens, as well as some measures 
related to European programmes and initiatives in the audio -visual services sector, also linked to 
productio n, distribution, and transmission of audio -visual work. Exemptions are also made for 
construction and related engineering services (based on reciprocity); insurance and banking 
services, in the context of the monetary union with Switzerland, and under its bilateral agreements 
on road transport. Like the other EFTA States, it also makes an exemption for CRS and sales and 
marketing of air transport services. In Appendix 3 to Annex IX of the Agreement, which lists its MFN 
 
47 Source: I -TIP Services database (WTO and World Bank), August 2018.  WT/REG394/1  
  
- 34 - 
 
  exemptions48, Liechtenstein replicates , with some adjustments, some of its GATS Article II 
exemptions. Exemptions for distribution services, financial services, CRS and sales and marketing 
of air transport services are, however, dropped under the Agreement.  
4.35.  Liechtenstein's horizontal limitatio ns in the GATS also cover certain measures on the provision 
of services through mode 3 (establishment of commercial presence, subject to the requirement that 
there is no objection for reasons of "national economy") and through mode 4 (unbound except the 
temporary entry and stay of executives and senior managers, and specialists). It  has some horizontal 
limitations on national treatment, for modes 1 and 2 for some subsidies and tax incentives and for 
mode 3 regarding the establishment and operation of forms of commercial presence, relating to its 
membership of the EEA. The Agreement repeats the limitations.49  
4.4.2.2   Sector specific commitments  
4.36.  The following section identifies some of the main differences, by sector, between 
Liechtenstein's GATS schedule and its sec tor-specific commitments under the Agreement. It should 
also be read in conjunction with Appendix 3 to Annex VIII of the Agreement an d Appendix 3 to 
Annex IX of the Agreement.  
4.37.  Liechtenstein's sector -specific commitments under the Agreement mirror to a ver y large 
extent its GATS commitments.  
Table 4.2 Liechtenstein: comparison between the GATS and Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
1. Business services     
A. Professional  Services  Partial  Same  Partial  
B. Computer  and Related  Services  Partial  Same  Partial  
C. Research  and Development  Services  Partial  Same  Partial  
D. Real  Estate  Services  --- Same  --- 
E. Rental/Leasing  Services  without  Operators  Partial  Same  Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  --- Same  --- 
C. Telecommunication  services  Partial  Improved  full 
D. Audiovisual  services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and related engineering services     
A. General  construction  work for buildings  --- Same  --- 
B. General  construction  work for civil Engineering  --- Same  --- 
C. Installation  and assembly  work  --- Same  --- 
D. Building  completion  and finishing  work  --- Same  --- 
E. Other  --- Same  --- 
4. Distribution services     
A. Commission  agents'  services  Partial  Same  Partial  
B. Wholesale  trade services  Partial  Same  Partial  
C. Retailing  services  Partial  Improved  Partial  
D. Franchising  Full Same  Full 
E. Other  --- Same  --- 
5. Education services     
A. Primary education services  Partial  Same  Partial  
B. Secondary education services  Partial  Same  Partial  
C. Higher education services  Partial  Same  Partial  
D. Adult education  Partial  Same  Partial  
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  Partial  Same  Partial  
B. Refuse disposal services  Partial  Same  Partial  
C. Sanitation and similar services  Partial  Same  Partial  
D. Other  Partial  Same  Partial  
 
48 In Article 6.3 of the Agreement, each Party grants MFN treatment to the other Party(ies) with respect 
to measures on trade in servic es, except as contained in each Party's List of MFN Exemption (Annex XII to the 
Agreement).  
49 See Section 4.3.4 above on movement of natural persons.  WT/REG394/1  
 
- 35 - 
 
  Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
7. Financial services     
A. All insurance  and insurance -related  services  Partial  Improved  Partial  
B. Banking  and other  financial  services  Partial  Improved  Partial  
C. Other  --- Same  --- 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Partial  
B. Travel  agencies  and tour operators'  services  Full Same  Full 
C. Tourist  guides  services  Partial  Same  Partial  
D. Other  --- Same  --- 
10. Recreational and cultural and sporting 
services     
A. Entertainment  services  --- Same  --- 
B. News agency services  Full Same  Full 
C. Libraries, archives, museums and other cultural 
services  --- Same  --- 
D. Sporting and other recreational services  Partial  Same  Partial  
E. Other  --- Same  --- 
11. Transport services     
A. Maritime Transport Services  --- Same  --- 
B. Internal Waterways Transport  --- Same  --- 
C. Air  Transport  Services  --- Same  --- 
D. Space  Transport  --- Same  --- 
E. Rail  Transport  Services  --- Same  --- 
F. Road  Transport  Services  Partial  Same  Partial  
G. Pipeline  Transport  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Same  Partial  
I. Other  Transport  Services  --- Same  --- 
12. Other services not included elsewhere  --- Same  --- 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments / limitations not considered in 
the Table.  
Partial:   GATS commitments subject to some limitation(s) under market access or national treatment, 
 under any of the three modes.  
Full:  GATS commitments not subject to  limitation(s) under market access or national treatment, 
 under any of the three modes.  
---:  No commitments under the GATS.  
Improved:  Overall improved commitments made under the Agreement as compared to those under the 
 GATS.  
Same:   Identical commitment  as under the GATS.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS /W/LIE), prepared by the 
Secretariat (in  2003) and Liechtenstein's Schedules annexed to the Agreement.  
4.4.2.3   Business services  
4.38.  All Liechtenstein's specific commitments in the GATS are replicated under the Agreement. 
Coverage in "other business services" is expa nded with the inclusion of commitments on translation 
and interpretation services, with limitations for translation for official purposes.  
4.4.2.4   Communication services  
4.39.  While basic telecommunication services are unbound in the GATS, full commitments are made 
by the Agreement.50  
 
 
50 Covering voice telephone services; packet -switched data transmission; circuit -switched data 
transmission ; telex services; telegraph services; facsimile services; and private leased circuit services.  WT/REG394/1  
  
- 36 - 
 
  4.4.2.5   Distribution services  
4.40.  Under the Agreement, Liechtenstein makes additional commitments for retail sales of motor 
fuel (previously unbound under the GATS).  
4.4.2.6   Financial services  
4.41.  Under the Agreement, Liechtenstein improves its GATS commitments on mode 2. It also 
improves certain con ditions applicable to commercial presence, with some limitations on banking 
and other financial services.  
4.4.2.7   Tourism and travel related services  
4.42.  While most commitments are identical to those in the GATS, commercial presence 
commitments are made for hotels and  restaurants.  
4.4.2.8   Other services sectors  
4.43.  For other services sectors (construction and related engineering services; education services; 
environmental services; health related and social services; recreational and cultural and sporting 
services; and transport s ervices), Liechtenstein replicates its GATS commitments.  
4.4.3   Norway  
4.44.  In its GATS schedule, Norway has made commitments in most services sectors, though 
leaving health related and social services unbound.51 Recreational, cultural and sporting services, as 
well as transport services are covered to a limited extent. Under the Agreement, the coverage of 
specific commitments essentially remains the same, with some improvements in some business 
services, distribution services, environmental services, financial servic es, and transport services.  
4.4.3.1   MFN and horizontal commitments  
4.45.  Norway's GATS MFN exemptions cover certain measures, in all sectors, aimed at promoting 
Nordic co -operation, as well as related to European programmes and initiatives in the audio -visual 
services s ector, also linked to production, distribution, and transmission of audio -visual work. It also 
has an exemption for existing and future road transport agreements. In Appendix 4 to Annex IX of 
the Agreement, which lists its MFN exemptions52, Norway replicates its GATS Article II exemptions. 
It also lists an additional exemption to reserve its right to adopt or maintain measures that accord 
differential treatment to countries under a bilateral or multilateral international agreement in force 
or signed  after the date of entry into force of the Agreement involving maritime services.  
4.46.  Norway's GATS horizontal national treatment limitations cover certain  measures for the 
provision of services through modes 3 and 4 (limitation on the purchase of real estate and 
requirement of a concession for the operation of certain forms of companies). It has some horizontal 
limitations on national treatment for all sectors on the treatment of branches and agencies, in 
relation to its membership of the EEA. Subsidies are un bound for modes 1 and 2 for all sectors. 
Under the Agreement, these commitments and related limitations are reiterated, while limitations 
are added for taxation. In mode 4, building on its GATS commitments, Norway also makes 
commitments, with limitations a nd conditions, for independent professionals.53 
4.4.3.2   Sector specific commitments  
4.47.  The following section identifies some of the main differences, by sector, between Norway's 
GATS schedule and its sector -specific commitments under the Agreement. It should also be read in 
 
51 Source: I -TIP Services database (WTO and World Bank), August 2018.  
52 In Article 6.3 of the Agreement, each Party grants MFN treatment to the other Party(ies) w ith respect 
to measures on trade in services, except as contained in each Party's List of MFN Exemption (Annex XII to the 
Agreement).  
53 See Section 4.3.4 above on movement of natural persons.  WT/REG394/1  
 
- 37 - 
 
  conjunction with Appendix 4 to Annex VIII of the Agreement an d Appendix 4 to Annex IX of the 
Agreement.  
4.48.  Norway's sector -specific commitments under the Agreement mirror to a very large extent its 
GATS commitments.  
Table 4.3 Norway: comparison between the GATS and Agreement specific commitments 
in trade in services  
Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
1. Business services     
A. Professional  Services  Partial  Same  Partial  
B. Computer  and Related  Services  Full Same  Full 
C. Research  and Development  Services  Partial  Same  Partial  
D. Real  Estate  Services  Partial  Similar  Partial  
E. Rental/Leasing  Services  without  Operators  Partial  Similar  Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  Partial  Same  Partial  
C. Telecommunication  services  Partial  Same  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and related engineering services     
A. General  construction  work for buildings  Full Same  Full 
B. General  construction  work for civil Engineering  Full Same  Full 
C. Installation  and assembly  work  Full Same  Full 
D. Building  completion  and finishing  work  Full Same  Full 
E. Other  Partial  Same  Partial  
4. Distribution services     
A. Commission  agents'  services  --- New Partial  
B. Wholesale  trade services  Partial  Improved  Partial  
C. Retailing  services  Partial  Same  Partial  
D. Franchising  Full Same  Full 
E. Other  --- Same  --- 
5. Education services     
A. Primary education services  Partial  Same  Partial  
B. Secondary education services  Partial  Same  Partial  
C. Higher education services  Partial  Same  Partial  
D. Adult education  Partial  Same  Partial  
E. Other education services  Partial  Same  Partial  
6. Environmental services     
A. Sewage services  Partial  Same  Partial  
B. Refuse disposal services  Partial  Same  Partial  
C. Sanitation and similar services  Partial  Improved  Partial  
D. Other  Partial  Improved  Partial  
7. Financial services     
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Improved  Partial  
C. Other  --- Same  --- 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Full Same  Full 
B. Travel  agencies  and tour operators'  services  Full Same  Full 
C. Tourist  guides  services  Full Same  Full 
D. Other  --- Same  --- 
10. Recreational and cultural and sporting services     
A. Entertainment  services  --- Same  --- 
B. News agency services  Full Same  Full 
C. Libraries, archives, museums and other cultural 
services  --- Same  --- 
D. Sporting and other recreational services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport services     
A. Maritime Transport Services  Partial  Improved  Partial  
B. Internal Waterways Transport  --- Same  --- 
C. Air Transport  Services  Partial  Improved  Partial  WT/REG394/1  
  
- 38 - 
 
  Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
D. Space  Transport  --- Same  --- 
E. Rail  Transport  Services  Partial  Same  Partial  
F. Road  Transport  Services  Partial  Improved  Partial  
G. Pipeline  Transport  --- New Partial  
H. Services  auxiliary  to all modes  of transport  Partial  Same  Partial  
I. Other  Transport  Services  --- Same  --- 
12. Other services not included elsewhere  --- Same  --- 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments / limitations not considered in 
the Table.  
Partial:   GATS commitments subject to some limitation(s) under market access or national treatment, 
under any of the three modes.  
Full:  GATS commitments not subject to limitation(s) under market acce ss or national treatment, under 
any of the three modes.  
---:  No commitments under GATS.  
New:  New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can, in most cases, be seen as "improved".  
Improved:  Overall impr oved commitments made under the Agreement as compared to those under the GATS.  
Same:   Identical commitment as under GATS.  
Similar:   Similar commitments (Agreement vs GATS); though possibly, in specific individual cases, with 
limited improvements and/or lim ited additional reservations.  
Source:   Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/NOR), prepared by the 
Secretariat (in  2003) and Norway's Schedules annexed to the Agreement.  
4.4.3.3   Business services  
4.49.  Real estate agency and real estate agent services under mode 1 (bound without limitation 
under the GATS) are unbound under the Agreement, though the coverage and the depth of 
commitments are similar overall for all subsectors. In "other business services" howev er, coverage 
is expanded to also include services incidental to hunting (while those incidental to fishing covered 
under the GATS are unbound under the Agreement), services incidental to mining, convention 
services , as well as translation and interpretatio n services .  
4.4.3.4   Distribution services  
4.50.  Commitments are made for some commission agent services, with some limitations, while 
the entire subsector is unbound under the GATS. Coverage is also expanded under the Agreement 
for wholesale trade services to include i mport and trade in fish and grain (excluded under the GATS).  
4.4.3.5   Environmental services  
4.51.  Improvements are made both in terms of coverage and market access for the protection of 
ambient air and climate; remediation and clean -up of soil and water; and biodiversit y and the 
landscape.  
4.4.3.6   Financial services  
4.52.  In the Agreement, Norway replicates its GATS commitments for insurance and insurance -
related services, while additional national treatment is granted for the provision of some banking 
and other financial services thr ough commercial presence, as compared to commitments made under 
the GATS.  
4.4.3.7   Transport services  
4.53.  Some commitments are made for ground handling related to air transport services, which are 
unbound under the GATS. Moreover, pipeline transportation and maintenanc e and repair of road 
transport services (both unbound under the GATS) are partially covered, with some limitations.  WT/REG394/1  
 
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  4.4.3.8   Other services sectors  
4.54.  For other services sectors (communication services; construction and related engineering 
services; education service s; health related and social services; tourism and travel related services; 
and recreational and cultural and sporting services), Norway replicates its GATS commitments.  
4.4.4   Switzerland  
4.55.  In its GATS schedule, Switzerland has made commitments in most services s ectors, though 
leaving health related and social services unbound.54 Recreational, cultural and sporting services, as 
well as transport services are covered to a limited extent. Under the Agreement, the coverage of 
specific commitments essentially remains the same, with some improvements in some business 
services, construc tion and related engineering services, educational services, tourism and travel 
related services, and some transport services.  
4.4.4.1   MFN and horizontal commitments  
4.56.  Switzerland's GATS MFN exemptions cover measures related to audiovisual services and some 
transpor t services (some internal waterways and road transport services). Moreover, there are also 
elements of the bilateral agreements between Switzerland and Liechtenstein and between 
Switzerland and the EU in relation to the movement of natural persons. In Appe ndix 5 to Annex IX 
of the Agreement, which lists its MFN exemptions55, Switzerland replicates most of its GATS Article 
II exemptions. Exemptions for distribution services, financial services, CRS and sales and marketing 
of air transport services are, howev er, dropped under the Agreement.  
4.57.  Under the GATS, Switzerland's horizontal limitations cover essentially certain measures on 
the provision of services through mode 3 (e.g. certain domicile requirements for the governing board 
and limitations on the acquisit ion of real estate) and mode 4 (unbound except for measures 
concerning the temporary entry and stay of executives and senior managers, specialists, service 
salespersons, business visitors responsible for setting up commercial presence, persons who are 
employees of certain service providers with special contracts and installers and maintainers). 
Subsidies are unbound for modes 1 and 2 for all sectors. The Agreement replicates Switzerland's 
GATS commitments. Nevertheless, with respect to mode 4, it expands th e commitments to also 
cover architectural services and urban planning services. Commitments are also made for installers 
and maintainers.56  
4.4.4.2   Sector specific commitments  
4.58.  The following section identifies some of the main differences, by sector, between Switzerland's 
GATS schedule and its sector -specific commitments under the Agreement. It should also be read in 
conjunction with Appendix 5 to Annex VIII of the Agreement an A ppendix 5 to Annex IX of the 
Agreement.  
4.59.  Switzerland's sector -specific commitments under the Agreement mirror to a very large extent 
its GATS commitments.  
Table 4.4 Switzerland: comparison between the GATS and  Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
1. Business services     
A. Professional  Services  Partial  Improved  Partial  
B. Computer  and Related  Services  Partial  Improved  Partial  
C. Research  and Development  Services  Partial  Same  Partial  
D. Real  Estate  Services  --- Same  --- 
 
54 Source: I -TIP Services database (WTO and World Bank), August 2 018. 
55 In Article 6.3 of the Agreement, each Party grants MFN treatment to the other Party(ies) with respect 
to measures on trade in services, except as contained in each Party's List of MFN Exemption (Annex XII to the 
Agreement).  
56 See Section 4.3.4 above  on movement of natural persons.  WT/REG394/1  
  
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  Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared 
to GATS  Sectoral 
commitments  
E. Rental/Leasing  Services  without  Operators  Partial  Improved  Partial  
F. Other  Business  Services  Partial  Improved  Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  --- Same  --- 
C. Telecommunication  services  Partial  Same  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and related engineering 
services     
A. General  construction  work for buildings  Partial  Same  Partial  
B. General  construction  work for civil Engineering  Partial  Same  Partial  
C. Installation  and assembly  work  Partial  Same  Partial  
D. Building  completion  and finishing  work  Partial  Same  Partial  
E. Other  Partial  Improved  Partial  
4. Distribution services     
A. Commission  agents'  services  Partial  Same  Partial  
B. Wholesale  trade  services  Partial  Same  Partial  
C. Retailing  services  Partial  Same  Partial  
D. Franchising  Full Same  Full 
E. Other  --- Same  --- 
5. Education services     
A. Primary education services  Partial  Same  Partial  
B. Secondary education services  Partial  Same  Partial  
C. Higher education services  Full Same  Full 
D. Adult education  Full Same  Full 
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  Partial  Same  Partial  
B. Refuse disposal services  Partial  Same  Partial  
C. Sanitation and similar services  Partial  Same  Partial  
D. Other  Partial  Improved  Partial  
7. Financial services     
A. All insurance  and insurance -related  services  Partial  Similar  Partial  
B. Banking  and other  financial  services  Partial  Similar  Partial  
C. Other  --- Same  --- 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Partial  
B. Travel  agencies  and tour operators'  services  Full Same  Full 
C. Tourist  guides  services  Partial  Low --- 
D. Other  --- Same  --- 
10. Recreational and cultural and sporting 
services     
A. Entertainment  services  --- Same  --- 
B. News agency services  Full Same  Full 
C. Libraries, archives, museums and other 
cultural services  --- Same  --- 
D. Sporting and other recreational services  Partial  Same  Partial  
E. Other  --- Same  --- 
11. Transport services     
A. Maritime Transport Services  --- Same  --- 
B. Internal Waterways Transport  Partial  Same  Partial  
C. Air  Transport  Services  Partial  Improved  Partial  
D. Space  Transport  Partial  Same  Partial  
E. Rail  Transport  Services  Partial  Same  Partial  
F. Road  Transport  Services  Partial  Improved  Partial  
G. Pipeline  Transport  --- Same  --- 
H. Services  auxiliary  to all modes  of transport  Partial  Improved  Partial  
I. Other  Transport  Services  --- Same  --- 
12. Other services not included elsewhere  --- Same  --- WT/REG394/1  
 
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  General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments / limitations not considered in 
the Table.  
Partial:   GATS commitments subject to some limitation(s) under market access or national treatment, 
under any of the three modes.  
Full:  GATS commitments not subject to limitation(s) under market access or national treatment, under 
any of the three modes.  
Low:  Lower coverage (as compared to GATS), including in cases a whole sector or subsector is excluded.  
---:  No commitments under GATS.  
New:  New commitments made under the Agreement ( full or partial, with or without limitations). "New" 
can, in most cases, be seen as "improved".  
Improved:  Overall improved commitments made under the Agreement as compared to those under the GATS.  
Same:   Identical commitment as under the GATS.  
Similar:   Similar commitments (Agreement vs GATS); though possibly, in specific individual cases, with 
limited improvements and/or limited additional reservations.  
Source:   Draft Consolidated GATS Schedule of Specific Commitments (S/DCS /W/CHE), prepared by the 
Secretariat (in  2003) and Switzerland's Schedules annexed to the Agreement.  
4.4.4.3   Business services  
4.60.  Switzerland builds on its GATS commitments and enlarges the scope to cover also, inter alia, 
under professional services, for instance s ome bookkeeping services , though  legal services  are not 
covered ; under computer and related services, some training services; and some additional leasing 
or rental services. Coverage is also expanded for some other business services (some scientific and 
technical consulting services; telephone answering services; duplication services; mailing list 
compilation and mailing services; speciality design services and agency services on behalf of 
individual performers).  
4.4.4.4   Construction services  
4.61.  Switzerland builds on  its GATS commitments to expand coverage for some special trade 
construction work and rent al services related to construction equipment.  
4.4.4.5   Education services  
4.62.  The commitments are, like under the GATS, restricted to private education services and 
remain unchan ged. 
4.4.4.6   Environmental services  
4.63.  Under the Agreement, Switzerland covers the provision of a number of services classified 
under the category "other environmental services" through mode 1 (unbound under GATS).  
4.4.4.7   Financial services  
4.64.  Largely based upon its GATS commi tments, Switzerland's commitments, while formulated 
slightly differently under the Agreement, remain substantially similar to those in the GATS. The 
provision of financial services through mode 2 (market access) is however not covered under the 
Agreement.  
4.4.4.8   Tourism and travel related services  
4.65.  Market access and national treatment limitations are dropped for commercial presence for 
hotels and restaurants, as compared to Switzerland's commitments under the GATS. The GATS 
commitments on tourist guide services are  not registered under the Agreement, thus representing 
a more limited coverage under the Agreement.  
 WT/REG394/1  
  
- 42 - 
 
  4.4.4.9   Transport services  
4.66.  Building on Switzerland's GATS commitments in air transport services, the Agreement covers, 
with a few limitations, maintenance and repa ir services. The coverage for road transport services is 
also improved as compared to Switzerland's GATS commitments.  
4.4.4.10   Other services sectors  
4.67.  For other sectors (communication services; distribution services; health related and social 
services; and recreatio nal and cultural and sporting services), Switzerland replicates its GATS 
commitments.  
4.4.5   The Philippines  
4.68.  In its GATS schedule, The Philippines  has made partial commitments in business services, 
communication services, financial services, tourism and travel related services and some transport 
services,  leaving other sectors and a number of  subsectors unbound. Under the Agreement,  the 
coverage of specific commitments is expanded through the coverage of new sub -sectors though with 
some limitations . Some improvement s are also made through, for example, increased thresholds for 
foreign equity participation.  
4.4.5.1   MFN and horizontal commitments  
4.69.  The Philippines 's GATS MFN exemptions cover some mode 4 restrictions as well as limitations 
for some maritime transport s ervices (liner cargo trade, cabotage ), as well as some aspects of 
commercial banking . In Appendix 1 to Annex XII of the Agreement, which lists its MFN exemptions57, 
the Philippines  replicates , its GATS Article II exemptions.  
4.70.  Under the GATS, the Philippines 's horizontal limitations cover mainly limitations o n foreign 
equity participation, the acquisition of land, and the entry and temporary stay of natural persons 
supplying services. Under the Agreement, these limitations are r eplicated although the mode 4 
conditions are improved.58 
4.4.5.2   Sector specific commitments  
4.71.  The following section identifies some of the main differences, by sector, between the 
Philippines 's GATS schedule and its sector -specific commitments under the Agreement. It should 
also be read in conjunction with Appendix 1 to Annex XI of the Agreement an Appendix 1 to 
Annex  XII of the Agreement.  
4.72.  The Philippines 's sector -specific commitments under the Agreement considerably expands  on 
its GATS commitments , by increasing c overage, though listing a number of limitations . 
Table 4.5 The Philippines : comparison between the GATS and Agreement specific 
commitments in trade in services  
Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared to 
GATS  Sectoral 
commitments  
1. Business services     
A. Professional  Services  --- New Partial  
B. Computer  and Related  Services  --- New Partial  
C. Research  and Development  Services  --- Same  --- 
D. Real  Estate  Services  --- Same  --- 
E. Rental/Leasing  Services  without  Operators  Partial  Same  Partial  
F. Other  Business  Services  --- New Partial  
2. Communication services     
A. Postal  services  --- Same  --- 
B. Courier  services  Partial  Same  Partial  
 
57 In Article 6.3 of the Agreement, each Party grants MFN treatment to the other Party(ies) with respect 
to measures on trade in services, except as contained in each Party's List of MFN Exemption (Annex XII to the 
Agreement ). 
58 See Section 4.3.4 above on movement of natural persons.  WT/REG394/1  
 
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  Sectors (CPC Classification)  GATS  
Sectoral 
Commitments  RTA 
Compared to 
GATS  Sectoral 
commitments  
C. Telecommunication  services  Partial  Similar  Partial  
D. Audiovisual  services  --- Same  --- 
E. Other  --- Same  --- 
3. Construction and related engineering services     
A. General  construction  work for buildings  --- Same  --- 
B. General  construction  work for civil Engineering  --- New Partial  
C. Installation  and assembly  work  --- New Partial  
D. Building  completion  and finishing  work  --- Same  --- 
E. Other  --- New Partial  
4. Distribution services     
A. Commission  agents'  services  --- New Partial  
B. Wholesale  trade services  --- New Partial  
C. Retailing  services  --- New Partial  
D. Franchising  --- New Partial  
E. Other  --- Same  --- 
5. Education services     
A. Primary education services  --- Same  --- 
B. Secondary education services  --- Same  --- 
C. Higher education services  --- Same  --- 
D. Adult education  --- Same  --- 
E. Other education services  --- Same  --- 
6. Environmental services     
A. Sewage services  --- New Partial  
B. Refuse disposal services  --- New Partial  
C. Sanitation and similar services  --- Same  --- 
D. Other  --- New Partial  
7. Financial services     
A. All insurance  and insurance -related  services  Partial  Improved  Partial  
B. Banking  and other  financial  services  Partial  Improved  Partial  
C. Other  --- Same  --- 
8. Health related and social services     
A. Hospital services  --- Same  --- 
B. Other Human Health Services  --- Same  --- 
C. Social Services  --- Same  --- 
D. Other  --- Same  --- 
9. Tourism and travel related services     
A. Hotels  and restaurants (including catering)  Partial  Improved  Partial  
B. Travel  agencies  and tour operators'  services  Partial  Improved  Partial  
C. Tourist  guides  services  --- Same  --- 
D. Other  Partial  Same  Partial  
10. Recreational and cultural and sporting services     
A. Entertainment  services  --- Same  --- 
B. News agency services  --- Same  --- 
C. Libraries, archives, museums and other cultural 
services  --- Same  --- 
D. Sporting and other recreational services  --- Same  --- 
E. Other  --- Same  --- 
11. Transport services     
A. Maritime Transport Services  Partial  Similar  Partial  
B. Internal Waterways Transport  --- New Partial  
C. Air  Transport  Services  Partial  Improved  Partial  
D. Space  Transport  --- Same  --- 
E. Rail  Transport  Services  Partial  Low Partial  
F. Road Transport  Services  Partial  Low --- 
G. Pipeline  Transport  --- New Partial  
H. Services  auxiliary  to all modes  of transport  Partial  Similar  Partial  
I. Other  Transport  Services  --- Same  --- 
12. Other services not included elsewhere  --- Same  --- 
General Note:  MFN and Horizontal limitations, as well as Mode 4 commitments / limitations not considered in 
the Table.  
Partial:   GATS commitments subject to some limitation(s) under market access or  national treatment, 
under any of the three modes.  
Full:  GATS commitments not subject to limitation(s) under market access or national treatment, 
 under any of the three modes.  
Low:  Lower coverage (as compared to GATS), including in cases a whole sector or subsector is excluded.  
---:  No commitments under GATS.  WT/REG394/1  
  
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  New:  New commitments made under the Agreement (Full or partial, with or without limitations). "New" 
can, in most cases, be seen as "improved".  
Improved:  Overall improved commitments made u nder the Agreement as compared to those under the GATS.  
Same:   Identical commitment as under GATS.  
Similar:   Similar commitments (Agreement vs GATS); though  possibly, in specific individual cases, with 
 limited improvements and/or limited additional reservations.  
Source:  Draft Consolidated GATS Schedule of Specific Commitments (S/DCS/W/PHL), prepared by the 
Secretariat (in  2003) , and The Philippines 's Schedules annexed to the Agreement.  
4.4.5.3   Business services  
4.73.  The Philippines  expands the covera ge of its GATS commitments to also cover some 
professional services, computer and related services, and some other business services (all unbound 
under the GATS) , though with some limitations . 
4.4.5.4   Communication services  
4.74.  The commitments made under the GATS (only partial commitments for courier services and 
some telecommunication services) are replicated under the Agreement.  
4.4.5.5   Construction and related engineering  services  
4.75.  The sector, entirely unbound under the GATS, is partially covered under the Agreement with 
commitments made , with limitations, for general construction work for civil engineering, installation 
and assembly work as well as some other engineering services . 
4.4.5.6   Distribution  services  
4.76.  While the entire sector is unbound under the GATS, under the Agreement, t he Philippines has 
partial commitments for all sub -sectors, though national treatment is unbound when services are 
provided through modes 1, 3 and 4 . 
4.4.5.7   Environmental  services  
4.77.  Under the Agreement, most environmental sub -sectors (entirely unbound under the GATS) 
are bound, with some reservations with respect to, inter alia , foreign equity participation. Sanitation 
and similar services however remain unbound . 
4.4.5.8   Financial  services  
4.78.  The Philippines builds on its GATS commitments for both banking and insurance services, 
while increasing the threshold for foreign commercial presence, thus improving market access 
conditions under the Agreement . 
4.4.5.9   Tourism and travel related services  
4.79.  As in the  case of financial services, the Philippines builds on and improves its GATS 
commitments with respect to tourism and travel related services . 
4.4.5.10   Transport services  
4.80.  The coverage and limitations contained in the Philippines'  GATS commitments for some 
maritime t ransport services  as well as services auxiliary to all modes of transport  are mirrored  under 
the Agreement . Some limited commitments are made for some support services for water transport 
and some pipeline transport services (both unbound under the GATS). The Philippines also builds on 
its GATS partial commitments on air transport services by also covering ground handling services, 
with some limitations. Space transport services remain unbound (as under the GATS), while no 
commitments are made under the Agr eement for rail and r oad transport services (both partially 
covered under the GATS).  WT/REG394/1  
 
- 45 - 
 
  4.4.5.11   Educational, health related and social services, and recreational and cultural and 
sporting services  
4.81.  As under the GATS, these sectors remain entirely unbound under the Agr eement.  
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
4.82.  Each Party shall ensure that the measures of general application affecting trade in services 
are administered in a reasonable, objective and impartial manner (Article 6.7). Judicial, arbitral or 
administrative tribunal s or procedures shall be maintained or  instituted as soon as practicable by 
the Parties. Where authorization is required for the supply of a service, the competent authorities of 
each Party shall, within a reasonable period of time, inform the applicant of the decision concerning 
the applicati on. Each Party shall ensure that measures relating to qualification requirements and 
procedures, technical standards, and licensing requirements and procedures are based on objective 
and transparent criteria, such as competence and the ability to supply th e service.  
4.83.  If the results of the negotiations on paragraph 4 of Article VI of the GATS enter into effect, 
and on qualification requirements and procedures, technical standards and licensing requirements 
and procedures, a decision aiming at incorporating in to the Agreement any resulting disciplines shall 
be taken. Pending such incorporation or the incorporation of disciplines developed jointly or 
bilaterally, the Parties shall not apply qualification requirements and procedures, technical standards 
and licen sing requirements and procedures that nullify or impair their specific commitments in a 
manner more burdensome than necessary to ensure the quality of the service or, in the case of 
licensing procedures, not in itself a restriction on the supply of the ser vice.  
4.84.  Regarding professional services, adequate procedures to verify the competence of 
professionals of any other Party, shall be provided for.  
4.5.2   Recognition  
4.85.  Article 6.8 contains specific provisions on the recognition of qualifications. It prescribes, 
inter alia, that, for standards or criteria for the authorization, licensing or certification of service 
suppliers, recognition of the education or experience obtained, requirements met, or licences or 
certifications granted in that other Party, may be granted upon agreement or otherwise be accorded 
autonomously.  
4.86.  Where a Party recognizes, by agreement or arrangement, the education or experience 
obtained, requirements met, or licences or certifications granted in a third -party, that Party shall 
afford ano ther Party adequate opportunity to negotiate its accession to such agreement or 
arrangement, whether existing or future, or to negotiate a comparable agreement or arrangement 
with it. Where a Party accords recognition autonomously, it shall afford adequate  opportunity for 
another Party to demonstrate that the education or experience obtained, requirement s met, or 
licences or certification granted in the other Party, should also be recognised. Recognition accorded 
through agreement, arrangement or autonomous ly shall be in conformity with the relevant 
provisions of the WTO Agreement.59 
4.5.3   Subsidies  
4.87.  The Agreement does not contain any specific disciplines on subsidies with respect to trade in 
services.  
4.88.  However, each Parties' Schedules of specific commitments  conta ins carve out provisions or 
substantive limitations to the applicability of commitments to subsidies to services.  Moreover, the 
issue of a definition of subsidies remains to be determined in the context of negotiations under 
Article XV of the GATS.   
 
59 In particular paragraph 3 of Article VII of the GATS.  WT/REG394/1  
  
- 46 - 
 
  4.5.4   Safegu ards 
4.89.  Under  Article 6.14, though the Parties  shall endeavour to avoid the imposition of restrictions 
to safeguard the balance of payments, they  maintain their WTO rights and obligations in respect of 
serious balance of payments difficulties as established b y paragraphs 1 to 3 of Article XII of the 
GATS, which is incorporated into and made part of Chapter 6. Notification obligations are linked to 
the use of such rights.  
4.5.5   Other  
4.5.5.1   Monopolies and exclusive service suppliers  
4.90.  Paragraphs 1, 2 and 5 of Article VIII of the GATS shall apply and are incorporated into and 
made part of Chapter 5 (Article 6.11). 
4.5.5.2   Business practices  
4.91.  Article IX of the GATS shall apply and are incorporated into and made part of Chapter 5 
(Article 6.12). 
4.6  Sector specific provisions on trade in serv ices 
4.6.1    Financial services  
4.92.  Annex X III to the Agreement, referred to in Article 6.19, contains additional disciplines on 
trade in financial services. Most of the provisions are based on the GATS Annex on Financial Services 
and on the Understanding on Commitments in Financial Services (FSU). Other provisions, not based 
on the GATS Annex or  the FSU, relate for instance to transparency and domestic regulation.  
4.93.  Each Party shall grant, on a national treatment basis, to financial service suppliers of any 
other Party established in its territory, access to payments and clearing systems operated by public 
entities and to official funding and refinancing facilities available in the normal course of ordinary 
business in accordance with its domestic laws, rules and regulations . This is not intended to confer 
access to the Party's lender of last resor t facilities  (Article 2 of Annex XIII) . Where membership or 
participation in, or access to, a self -regulatory body, securities or futures exchange or market, 
clearing agency, or any other organization or association, is required by a Party in order for fin ancial 
service suppliers of any other Party to supply financial services on an equal basis with financial 
service suppliers of the Party, the Party shall ensure that such entities accord national treatment to 
financial service suppliers of any other Party resident in its territory, in the scheduled sectors and 
subject to any conditions and qualifications set out therein. The same applies where the Party 
provides directly or indirectly such entities, privileges or advantages in supplying financial services.  
4.94.  Transparency provisions, in addition to the generic ones in the Agreement, are contained in 
Article 3 of Annex XIII. They relate, inter alia , to the provision, to interested persons, of domestic 
requirements and procedures for completing applications for t he supply of financial services, or the 
publication of requirements for licences. Applications for the supply of financial services submitted 
by service suppliers of other Parties shall be processed expeditiously (Article  4 of Annex XIII). 
4.95.  Notwithstanding any other provisions of Chapter 6 of the Agreement, a Party shall not be 
prevented from adopting or maintaining reasonable measures for prudential reasons, including for 
the protection of investors, depositors, policy -holders, policy -claimants, persons to whom a fiduciary 
duty is owed by a financial service supplier, or any similar financial market participants or users; 
ensuring the integrity and stability of that Party's financial or monetary system  (Article 5 of Annex 
XIII).  Such measures shall not be mo re burdensome than necessary to achieve their aim, shall not 
constitute a disguised restriction on trade in services and shall not discriminate. Nothing in Chapter 
6 of the Agreement  shall be construed to require a Party to disclose information relating to  the affairs 
and accounts of individual customers or any confidential or proprietary information in the possession 
of public entities.  
4.96.  Where prudential measures of a third -party are recognized by a Party in determining how 
financial services measures shal l be applied, it shall afford adequate opportunity for another Party WT/REG394/1  
 
- 47 - 
 
  to negotiate its accession to such an agreement or arrangement, or to negotiate a comparable 
agreement or arrangement with it , under circumstances in which there would be equivalent 
regulation, oversight, implementation of such regulation and, if appropriate, procedures concerning 
the sharing of information between the parties to the agreement or arrangement . In case of 
autonomous recognition, adequate opportunity shall be afforded to anot her Party to demonstrate 
that similar treatment should be applicable to it (Article  6 of Annex XIII). 
4.97.  No Party shall , subject to its domestic laws, rules and regulations,  take measures that prevent 
the transfer of information into or out of its territory o r the processing of financial information, 
including transfers of data by electronic means, or that, subject to importation rules that are 
consistent with international agreements, prevent the transfer of equipment, where such transfers 
of information, pro cessing of financial information or transfers of equipment are necessary for the 
conduct of ordinary business of a financial service supplier of another Party (Article 7 of Annex XIII). 
Nothing in Article 7 restricts the right of a Party to protect persona l data, personal privacy and the 
confidentiality of individual records and accounts so long as such right is not used to circumvent the 
provisions of Chapter 6 of the Agreement.  
4.6.2   Telecommunications services  
4.98.  Annex XIV to the Agreement, referred to in Articl e 6.19, contains additional disciplines on 
telecommunications services. Most of the provisions are based on the GATS Annex on 
telecommunications complemented by the Reference paper developed by the Negotiating Group on 
Basic Telecommunications. Annex XIV covers topics such as competitive safeguards for the purpose 
of preventing suppliers that engage in anti -competitive practices (Article 2 of Annex XIV); 
interconnection (Article 3 of Annex XIV); universal service (Article 4 of Annex XIV); licensing 
procedur es (Article 5 of Annex XIV); regulatory authority (Article 6 of Annex XIV) and scarce 
resources (Article 7 of Annex XIV).  
4.6.3   Maritime transport and related services  
4.99.  Annex XVI to the Agreement, referred to in Article 6.19, contains additional disciplines on 
maritime transport and related services. Annex XVI covers topics such as non -discriminatory market 
access (Article 3 of Annex XVI); applicability of national laws (Article 4 of Annex XVI); recognition 
of vessel documents (Article 5 of Annex XVI); identity d ocuments, entry and transit of seafarers 
(Article 6 of Annex XVI); recruitment and training (Article 7 of Annex XVI); terms of employment 
(Article 8 of Annex XVI); rules on labour disputes (Article 9 of Annex XVI); assistance in cases of 
offences committed by crew on board the vessel (Article 10 of Annex XVI); and treatment of crew 
members (Article 11 of Annex XVI) .  
4.6.4   Energy related services  
4.100.   Annex XVII to the Agree ment, referred to in Article 6.19, contains additional disciplines on 
energy related services. This Annex applies to measures affecting trade in energy related services, 
irrespective of the energy source. It recognizes the Parties' sovereignty and sovereig n rights over 
energy resources as well as their right to regulate and introduce or maintain measures affecting 
trade in energy related services in order to meet legitimate national policy objectives. The Annex 
establishes some transparency disciplines as w ell as some guidelines relating to the formulation of 
technical standards.  
4.7  Investment  
4.101.   Specific disciplines covering investment  are contained in Chapter 7.  
4.102.   Under Article 7.1, the Parties shall endeavour to provide stable, non -discriminatory, and 
transparen t investment conditions for investors of the other Parties that make or seek to make 
investments in their territories. They shall admit investments by investors of the other parties in 
accordance with their domestic laws, rules and regulations. They recogn ise that it is inappropriate 
to encourage investment by relaxing health, safety or environmental standards. The Parties also 
recognise the importance of promoting investment flows as a means for achieving economic growth 
and development (Article 7.2). No l ater than five years from the entry into force of the Agreement, 
the Parties shall review issues related to investment, including the right of establishment of investors WT/REG394/1  
  
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  of a Party in the territory of another Party, taking into consideration the treatment accorded in free 
trade agreements and agreements on economic integration concluded by a Party with a third -party 
(Article 7.3).  
5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
5.1.  Article 1. 8 covers general transparency disciplines related to publication; res ponses to specific 
questions and provision of information; and non -disclosure of confidential information, in addition to 
specific transparency provisions in the Agreement.60 Moreover, Article 6.10 establishes that, with 
respect to the rights and obligatio ns of the Parties concerning transparency in services, paragraphs  1 
and 2 of Article III and Article III bis of the GATS are incorporated into and made part of the 
Agreement. Furthermore, Article 9.1 states that  The Parties shall publish, or otherwise make publicly 
available, their laws, regulations, judicial decisions, and administrative rulings of general application 
as well as their respective international agreements to which they are a party that may affect their 
procurement markets.  
5.2  Current payments an d capital movements  
5.2.  Article XI of the GATS (payment and transfers) shall apply and is incorporated into and made 
part of the Agreement (Article 6.13).  
5.3  Exceptions  
5.3.1   General exception  
5.3.  With respect to trade in goods, Article XX of the GATT 1994 shall apply to and is incorporated 
into and made part of the Agreement (Article 2.17), while, with respect to trade in services, 
Article  XIV of the GATS applies to and is incorporated into and made part of the Agreement 
(Article  6.15)  
5.3.2   Security exception  
5.4.  With respect to t rade in goods, Article XXI of the GATT 1994 shall apply to and is incorporated 
into and made part of the Agreement (Article 2.18), while, for trade in services, paragraph 1 of 
Article XIV bis of the GATS applies to and is incorporated into and made part of the Agreement 
(Article  6.15). 
5.4  Accession and withdrawal  
5.5.  Any State joining EFTA may accede to the Agreement, provided that the Joint Committee 
approves its accession (Article 14.3).  
5.6.  Article 14.4 addresses withdrawal and expiration. Any EFTA State which with draws from the 
Convention establishing the EFTA shall, ipso facto , cease to be a Party to the Agreement. If all EFTA 
States or the Philippines withdraw from the Agreement, it shall be terminated as of the date when 
the withdrawal has taken effect for all E FTA States or the Philippines.  
5.5  Institutional framework  
5.7.  The Agreement establishes the EFTA –Philippines Joint Committee (Joint  Committee), 
inter alia, to oversee  implementation of the Agreement (Article 1 2). Besides the Sub -Committee on 
Trade in Goods, esta blished by Article 2.23, the Joint Committee may decide to set up such 
sub-committees and working groups as it considers necessary to assist it in accomplishing its tasks. 
The Joint Committee shall take decisions and make recommendations by consensus. It c an also 
 
60 In case of any inconsistency between Article 1.8 and provisions relating to transparency in other parts 
of the Agreement, the latter shal l prevail to the extent of the inconsistency.  WT/REG394/1  
 
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  adopt decisions and make recommendations on issues related to the Philippines and one or more 
EFTA States. The vote shall in such cases only be taken among the Parties concerned.  
5.6  Dispute settlement  
5.8.  Chapter 1 3 of the Agreement establishes a dispute settlement mechanism between the Parties 
on the interpretation and application of the Agreement. Disputes arising on the same matter under 
the Agreement and the WTO Agreements may be settled in either forum at the di scretion of the 
complaining Party , however the Agreement states that "the complaining Party shall consider dispute 
settlement in the WTO" in such cases . Once the forum is selected, it shall be used to the exclusion 
of the other in respect of the matter und er dispute  (Article 1 3.2). 
5.9.  Good offices, conciliation and mediation are procedures that are undertaken voluntarily if the 
Parties so agree. They may begin and be terminated at any time and may continue while proceedings 
of an arbitration panel established in accordance with Chapter 1 3 are in progress. These proceedings 
shall be confidential and without prejudice to the Parties' rights in any further proceedings 
(Article  13.3). 
5.10.  The Parties shall make every attempt to reach , through cooperation and consultati ons, a 
mutually acceptable  solution  on any matter raised  with respect to any measure a Party considers 
inconsistent with the Agreement  (Article 1 3.4). Requests for consultation s shall be made in writing 
and consultations shall commence within 30 days from the date of receipt of the request (15 days 
in cases of urgency, including perishable goods ). 
5.11.  An Arbitration Panel may be requested and established (Article 13.5), if the dispute is not 
resolved through consultations within 60  days (30 days for urgent matt ers). A copy of the request 
should also be made available to other Parties to the Agreement not involved in the dispute so that 
they may determine whether to participate in the arbitration process. The Panel shall comprise three 
members who shall be appoin ted in accordance with the "Optional Rules for Arbitrating Disputes 
between Two States of the Permanent Court of Arbitration", which shall also govern the procedures 
of the panel, unless otherwise agreed between the  Parties which are  parties to the dispute . The 
panel is required to present  its initial report within 90 days from the date of its establishment (Article 
13.7). The ruling by the panel is final and binding on the  Parties which are parties to the dispute . 
Suspension or termination of arbitration p anel proceedings is regulated in Article 13.8. 
5.12.  The Party complained against shall promptly comply with the ruling in the final report or, if it 
is impracticable to comply immediately, within a reasonable period of time that may be agreed upon 
by the Partie s which are parties to the dispute . In the absence of an agreement within 45 days from 
the date of the issuance of the final report, either party to the dispute may request the original 
arbitration panel to determine the length of the reasonable period of time, in light of the particular 
circumstances of the case. The arbitration panel is required to make a ruling  within 60 days from 
the date of receipt of that request. The Party complained against shall notify the other party to the 
dispute of the measure adopted to comply with the ruling. In case of disagreement on the 
implementation of the final report, a ruling on the implementation may be requested and shall be 
decided by the original arbitration panel before possible compensation can be sought,  or susp ension 
of benefits can be applied.  
5.13.  Compensation and suspension of benefits shall be temporary and only applied by the 
complaining Party until the measure or other matter found to be inconsistent with the Agreement 
has been withdrawn or amended so as to bri ng it into conformity with the Agreement, or until the 
parties to the dispute have resolved the dispute otherwise (Article  13.10 ). At the request of a party 
to the dispute, the original arbitration panel shall rule on the conformity with the final report o f any 
implementing measures adopted after the suspension of benefits and, in light of such ruling, whether 
the suspension of benefits should be terminated or modified. The ruling of the arbitration panel shall 
be made within 30 days from receipt of that request (Article 13.10 ). 
5.7  Relationship with other agreements concluded by the Parties  
5.14.  The Parties reaffirm  their rights and obligations under the WTO Agreement and the other 
agreements negotiated thereunder, and any other internat ional agreement to which they are party. 
If a Party considers that the maintenance or establishment of customs unions, free trade areas, WT/REG394/1  
  
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  arrangements for frontier trade or other preferential agreements by another Party has the effect of 
altering the trade regime provided for by the Agreement, it may request discussions with the Party 
concluding such agreement. That Party shall afford an opportunity for such discussions with the 
requesting Party (Article  1.5). 
5.15.  Table 5.1 below shows the Parties' participation  in RTAs, notified and non -notified, other than 
the Agreement.  
Table 5.1 Participation in other RTAs (notified and non -notified in force), as of 3 August 
2020 
RTA Name  Date of entry 
into force  Coverage  GATT/WTO Notification  
Year  WTO Provision  
EFTA States - Collectively  
EFTA – Georgia  01-Sep-17 Goods & 
Services  2017 GATT Art. XXIV & GATS 
Art. V  
EFTA - Bosnia and Herzegovina  01-Jan-15 Goods  2015 GATT Art. XXIV  
EFTA - Central America  
(Costa Rica and Panama)  19-Aug-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
EFTA - Hong Kong, China  01-Oct-12 Goods & 
Services  2012 GATT Art. XXIV & GATS 
Art. V  
EFTA - Montenegro  01-Sep-12 Goods  2012 GATT Art. XXIV  
EFTA - Ukraine  01-Jun-12 Goods & 
Services  2012 GATT Art. XXIV & GATS 
Art. V  
EFTA - Colombia  01-Jul-11 Goods & 
Services  2011 GATT Art. XXIV & GATS 
Art. V  
EFTA - Peru 01-Jul-11 Goods  2011 GATT Art. XXIV  
EFTA - Albania  01-Nov-10 Goods  2011 GATT Art. XXIV  
EFTA - Serbia  01-Oct-10 Goods  2010 GATT Art. XXIV  
EFTA - Canada  01-Jul-09 Goods  2009 GATT Art. XXIV  
EFTA - Southern African Customs 
Union (SACU)  01-May-08 Goods  2008 GATT Art. XXIV  
EFTA - Egypt  01-Aug-07 Goods  2007 GATT Art. XXIV  
EFTA - Lebanon  01-Jan-07 Goods  2006 GATT Art. XXIV  
EFTA - Republic of Korea  01-Sep-06 Goods & 
Services  2006 GATT Art. XXIV & GATS 
Art. V  
EFTA - Tunisia  01-Jun-05 Goods  2005 GATT Art. XXIV  
EFTA - Chile 01-Dec-04 Goods & 
Services  2004 GATT Art. XXIV & GATS 
Art. V  
EFTA - Singapore  01-Jan-03 Goods & 
Services  2003 GATT Art. XXIV & GATS 
Art. V  
EFTA - Jordan  01-Sep-02 Goods  2002 GATT Art. XXIV  
EFTA - North Macedonia  01-May-02 Goods  2000 GATT Art. XXIV  
EFTA – Mexico  01-Jul-01 Goods & 
Services  2001 GATT Art. XXIV & GATS 
Art. V  
EFTA - Morocco  01-Dec-99 Goods  2000 GATT Art. XXIV  
EFTA - Palestinian Authority  01-Jul-99 Goods  1999 GATT Art. XXIV  
EFTA - Israel  01-Jan-93 Goods  1992 GATT Art. XXIV  
EFTA - Turkey  01-Apr-92 Goods  1992 GATT Art. XXIV  
EFTA - Accession of Iceland  01-Mar-70 Goods  1970 GATT Art. XXIV  
European Free Trade Association 
(EFTA)  03-May-60 
01-Jun-02 Goods  
Services  1959 
2002 GATT Art. XXIV  
GATS Art. V  
EFTA - Gulf Cooperation Council 
(GCC)  01-Jul-14 Goods & 
Services  Not notified  
Individual EFTA States  
Iceland - China  01-Jul-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
Switzerland - China  01-Jul-14 Goods & 
Services  2014 GATT Art. XXIV & GATS 
Art. V  
Japan - Switzerland  01-Sep-09 Goods & 
Services  2009 GATT Art. XXIV & GATS 
Art. V  
Iceland - Faroe Islands  01-Nov-06 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
Faroe Islands - Switzerland  01-Mar-95 Goods  1996 GATT Art. XXIV  WT/REG394/1  
 
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  RTA Name  Date of entry 
into force  Coverage  GATT/WTO Notification  
Year  WTO Provision  
European Economic Area (EEA)* 01-Jan-94 Services  1996 GATS Art. V  
Faroe Islands – Norway  01-Jul-93 Goods  1996 GATT Art. XXIV  
EU - Norway* 01-Jul-73 Goods  1973 GATT Art. XXIV  
EU - Iceland* 01-Apr-73 Goods  1972 GATT Art. XXIV  
EU - Switzerland -Liechtenstein* 01-Jan-73 Goods  1972 GATT Art. XXIV  
Iceland - Greenland  01-Feb-85 Goods  Not notified  
Philippines  
ASEAN – Republic of Korea  01-Jan-10 
14-Oct-10 Goods  
Services  2010 Enabling Clause, GATT Art. 
XXIV & GATS Art. V  
ASEAN - Australia - New Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS 
Art. V  
ASEAN - India 01-Jan-10 
01-Jul-15 Goods  
Services  2010 
2015 Enabling Clause  
GATS Art. V  
Japan – Philippines  11-Dec-08 Goods & 
Services  2008 GATT Art. XXIV & GATS 
Art. V  
ASEAN – Japan  01-Dec-08 Goods  2009 GATT Art. XXIV  
ASEAN - China  01-Jan-05 
01-Jul-07 Goods  
Services  2005 
2008 Enabling Clause  
GATS Art. V  
ASEAN Free Trade Area (AFTA)  01-Jan-93 Goods  1992 Enabling Clause  
Global System of Trade 
Preferences among Developing 
Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Protocol on Trade Negotiations 
(PTN)  11-Feb-73 Goods  1971 Enabling Clause  
ASEAN – Hong Kong, China  11-Jun-19 Goods & 
Services  Not Notified  
ASEAN Framework Agreement on 
Services (AFAS)  12-Aug-98 Services  Not Notified  
* EFTA State Party to the EEA (Iceland, Liechtenstein, and Norway) is also Party to a separate RTA 
concluded with the EU Member States. The EU -Iceland; EU -Norway; EU -Switzerland -Liechtenstein 
RTAs had been previously notified under GATT Art. XXIV. The EEA has only been notified under 
GATS Art.  V. Switzerland is an EFTA State but is not a Party to the EEA.  
Note:  The date of entry i nto force indicated is the first one applicable to the respective RTAs. In a number 
of cases, another date of entry into force is applicable to specific parties.  
Source:  WTO Secretariat. Further information may be found in the WTO Database on RTAs: 
http://rtais.wto.org .  
 
5.8  Government procurement  
5.16.  Chapter 9 of the Agreement contains rules on Government procurement. The Chapter aims 
at enhancing the mutual understanding of the government procurement regimes of the Part ies with 
a view to progressively liberalise their procurement markets. It provides for disciplines on 
transparency in the publication of laws and regulations, judicial decisions and administrative rulings 
of general application as well as international agr eements to which the  Parties  are party that may 
affect their procurement markets (Article 9.1). Moreover, if a Party grants to a third -party additional 
benefit to access its  procurement market after the entry into force of the Agreement, it shall without 
delay, notify the other Parties. The Party granting additional benefits shall, upon request by another 
Party, enter into negotiations to extend similar benefits to the other Parties on a reciprocal basis 
(Article 9.2).  
5.17.  Chapter 9 shall be reviewed, by the Jo int Committee, within three years from the entry into 
force of the Agreement. The possibility of developing the Parties' commitments in Government 
procurement shall be examined (Article 9.3).   WT/REG394/1  
  
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  5.18.  All the EFTA States are parties to the plurilateral WTO 1994 Ag reement on Government 
Procurement (GPA) and/or the revised GPA61 while the Philippines recently became an observer to 
the GPA (June 2019) . 
5.9  Intellectual property rights  
5.19.  Chapter 8 and Annex XVIII to the Agreement cover protection of intellectual property rights 
(IPRs). The Parties reaffirm their commitments to accord each other national treatment with respect 
to intellectual property rights but also to grant to each other national treatment no les s favourable 
than that accorded to nationals of a third -party62 (Article 8). If a Party concludes a trade agreement 
containing provisions on the protection of intellectual property rights with a third -party, notified 
under Article XXIV of the GATT 1994, no tification  of such agreement with a third -party shall be made 
and treatment no less favourable than that provided under such agreement shall be accorded. Upon 
request by a Party, a negotiation to incorporate into the Agreement provisions of the agreement 
with third -parties granting such preferential treatment shall take place .63 
5.20.  A review of the Agreement's IPR provisions may take place, upon request by a Party, with a 
view to further improving the protection and  enforcement of IPRs . 
5.21.  In Section I of Annex XVIII to the Agreement, the Parties reaffirm their obligations under  a 
number of multilateral agreements64 and commit to either comply with the substantive provisions 
of, apply, or endeavour to accede  to a number of other agreements.65  
5.22.  Section II of Annex XVIII to the Agreement contains standards concerning the availability, 
scope and use of IPRs. Building on the WTO's TRIPS Agreement, these standards cover copyright 
and related rights; trademarks , false designations of origin, trade names, and unfair compet ition; 
geographical indications; patents; plant variety protection; undisclosed information; industrial 
designs; and measures related to biological diversity and traditional knowledge (Articles 3 through 
10 of Annex XVIII to the Agreement).  
5.23.  Section III of  Annex XVIII contains disciplines on the acquisition and maintenance of IPRs. It 
confirms that the provisions in the TRIPS Agreement, in particular Article 62, set the minimum 
standards between the Parties.  
5.24.  With respect to enforcement of IPRs, Section IV of Annex XVIII to the Agreement builds on 
the TRIPS Agreement (in particular Article 41 through 61) in particular on suspension of release; 
right of inspection; injunctions; removal from commerce; civil remedies; criminal remedies; liability 
declaration, s ecurity or equivalent assurance; and cooperation in the field of intellectual property 
(Articles 12 through 20 of Annex XVIII to the Agreement).  
5.25.  The provisions of Chapter 8 and of Annex XVIII to the Agreement  shall be without prejudice 
to the Doha Declarat ion on the TRIPS Agreement and Public Health, as well as the amendment of 
the TRIPS Agreement as adopted by the WTO General Council on 6 December 2005.  
5.10  Competition  
5.26.  Chapter 10 addresses competition. Anti -competitive practices of undertakings identified unde r 
Article 10.1 are incompatible with the proper functioning of the Agreement insofar as they may affect 
 
61 The revised GPA's entry into force is still pending for Switzerland at the time this factual presentation 
is being written.  
62 Exemptions to these principles must be in accordance with the respective substanti ve provisions of 
Articles 3 through 5 of the WTO Agreement on trade -related aspects of intellectual property rights (TRIPS).  
63 Exemptions from this obligation must be in accordance with the substantive provisions of Articles 4 
and 5 of the TRIPS Agreement.  
64 The TRIPS Agreement; the 1883 Paris Convention (revised by the 1967 Stockholm Act); the 1886 
Berne Convention (revised by the 1971 Paris Act); the 1970 Patent Cooperation Treaty (revised by the 2001 
Washington Act), the 1961 Rome Convention; the 1989 Pr otocol relating to the Madrid Agreement on 
international registration of marks; and the 1977 Budapest Treaty.  
65 In particular, the 1996 WIPO Copyright Treaty; the 1996 WIPO Performances and Phonogram Treaty 
(WPPT); the 2012 Beijing Treaty on Audio -visual P erformances; the 1957 Nice Agreement (revised by the 1979 
Geneva Act); and the 1999 Geneva Act of the Hague Agreement concerning the international registration of 
industrial designs.  WT/REG394/1  
 
- 53 - 
 
  trade between the Parties.66 The Parties shall cooperate in their dealings on anticompetitive practices 
with the aim of ending such practices  (Article 10.2) . Consultations, within the Joint Committee, may 
be requested by a Party  (Article 10.3) .  
5.27.  No Party may have recourse to dispute settlement under Chapter 13 for any matter arising 
under Chapter 10.  
5.10.1   Sustainable development, environment and labour  
5.28.  Chapter 1 1 covers trade and sustainable development  and applies to measures adopted or 
maintained by the Parties affecting trade -related an d investment -related aspects of labour and 
environmental issues . The Parties reaffirm their commitment to promote the development of 
international trade in such a way as to contribute to the objective of sustainable development and 
to ensure that this obje ctive is integrated with and reflected in the Parties' trade relations. Moreover, 
a number of global declarations, principles and plans of actions developed internationally are 
recalled. The Parties also recognise that economic and social development and e nvironmental 
protection are independent and mutually supportive pillars of sustainable development.  
5.29.  Chapter 11 furthermore recognises each Party's right to regulate and to establish its own 
levels of environmental and labour protection.67 It also  covers u pholding levels of protection in the 
application and enforcement of the Parties' laws, regulations or standards . The Parties  recall  their 
obligations deriving from their membership of the ILO and particularly to  respect, promot e and 
realis e fundamental rig hts. They also reaffirm  their commitment to effective implementation in their 
laws, regulation  and practices of the multilateral environmental agreements to which they are party . 
They shall strive to facilitate and promote investment, trade in, and dissemi nation of, goods and 
services beneficial for sustainable development. Parties shall not weaken or reduce environmental 
and labour  protection provided in its laws, rules, regulations and standards with the sole intention 
to attract investments or seek to en hance competitive trade advantage of producers in its territory.  
5.30.  Moreover, the Parties commit to work together in the relevant multilateral fora in which they 
participate and through existing bilateral cooperation , especially in the area of forests in ord er 
improve the enforcement  forest legislation and governance and to promote trade in legal and 
sustainable forest -based, agricultural and mining products.68  
5.31.  The Parties shall designate contact points for implementing Chapter 11. Consultations with 
experts  or within the Joint Committee may be requested. The Parties shall make every attempt to 
arrive at a mutually ac ceptable solution of the matter. Advice from the relevant international 
organisations or bodies can also be sought.  
5.32.  The Parties shall not have recourse to arbitration under Chapter 13 for matters covered by 
Chapter 11 (Article 11.10 ). They nevertheless agree to periodically review progress achieved in 
pursuing the objectives of the Agreement with respect to sustainable development and consider 
relevant international developments in order to identify areas where further action could promote 
the Agreements' objectives (Article 11.11 ). 
5.11  Electronic commerce  
5.33.  The Agreement does not contain any specific disciplines on electronic commerce.  
5.12  Small and medium -sized enterprises  
5.34.  The Agreement does not contain any specific disciplines on SMEs.
 
66 Also applicable to state owned enterprises or enterprises with special or exclusive rights, insofar as 
the application of these provisions does not obstruct the performance, in law or in fact, of the particular public 
tasks assigned to them under domestic laws, rules and regulations.  
67 Article 9 of Annex XVI (on maritime transport and related services) contains some disciplines related 
to the settlement of labour disputes or related claims when involving a crew member of a Party.  
68 The Convention on international trade in endangered spe cies of wild fauna and flora (CITES) is 
particularly mentioned.  WT/REG394/1  
  
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  ANNEX 1 
INDICATORS OF TRADE LIBERALIZATION UNDER THE AGREEMENT  
The EFTA Market  
1. Tables A1.1, A1.3, and A1. 4 show tariff liberalization by individual EFTA States1 with respect 
to the Philippines, and by total, agricultural and non -agricultural products, while Tables A1.2, and 
A1.5 depict, for each EFTA State, the market access opportunities under the Agreement for the 
Philippines ' top 25 exports to the world.  
a) Iceland  
2. In 2020, 89. 7% of Iceland's tariff was duty free on an MFN basis; all non -agricultural products 
were duty free while 66.3% of agricultural products were duty free. The overall average MFN tariff 
was 2.5%; it was 0% for non -agricultural products and 8.1% for agricultur al products. As a result 
of the Agreement, 95.1% of Iceland's tariff became duty free for imports from the Philippines, of 
which all non -agricultural products and 84% for agriculture. The overall average tariff for exports 
from the Philippines to Iceland  fell to 1.5% (0% and 4.8% respectively for non -agricultural and 
agricultural products, respectively). This gave the Philippines's exporters to Iceland a 1% absolute 
margin of preference overall, none in agriculture and 3.3% for non -agricultural products.  
Table A1.1 Iceland: Indicators of MFN tariff rates and preferential rates for imports from 
Philippines  
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 2020 2.5 24.2 89.7 8.1 24.2 66.3 0.0 0.0 100.0  
Philippines  2020 1.5 30.3 95.1 4.8 30.3 84.0 0.0 0.0 100.0  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Iceland . 
3. Table A1. 2 gives an indication of additional market access in Iceland  from the entry into force 
of the Agreement  (1 January 2020)  for the Philippines' top 25 global exports, which accounted for 
56.7% of the Philippines' global exports in 201 5-2017. These corresponde d to 32 lines in the 
Icelandic  tariff at the six -digit level (using the HS  2017). In 20 20, prior to the entry into force of the 
Agreement, all these tariff lines already had MFN duty free access to Iceland's  market. This means 
that, since the entry into fo rce of the Agreement, duty -free treatment continues to be  granted by 
Iceland  to all of the Philippines's top 25 global exports.  
 
1 As a result of the Treaty between Switzerland and Liechtenstein forming a Customs Union on 29  March 
1923, Liechtenstein is represented by Switzerland in matters covered thereby (Article 2). Due to the Customs 
Union, products originating in Liechtenstein are considered as originating in Switzerland.  WT/REG394/1  
 
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  Table A1.2 Iceland: Market access opportunities under the agreement for Philippines's top 
25 exports to the world  
Philippines's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Iceland's import 
markets  
HS number and description of the product  MFN (2020)  
Duty free 
under the 
agreement  
Remain 
Dutiable  
Average 
MFN 
applied 
rate Number  of 
tariff lines  
Duty
-free Dutiable  
2020  
854231  Electronic integrated circuits as processors 
and controllers, whether or not combined 
with memories, converters, logic circuits, 
amplifiers, clock and timing circuits, or other 
circuits  10.8 0.0 1    
847170  Storage units for automatic data -processing 
machines  5.0 0.0 1    
854390  Parts of electrical machines and apparatus, 
having individual functions  4.4 0.0 3    
854239  Electronic integrated circuits  3.8 0.0 1    
854233  Electronic integrated circuits as amplifiers  3.7 0.0 1    
854232  Electronic integrated circuits as memories  3.6 0.0 1    
854430  Ignition wiring sets and other wiring sets for 
vehicles, aircraft or ships  3.3 0.0 1    
847160  Input or output units for automatic data -
processing machines, whether or not 
containing storage units in the same housing  2.6 0.0 1    
847330  Parts and accessories of automatic data -
processing machines or for other machines 
of heading 8471  2.1 0.0 1    
850440  Static converters  1.9 0.0 1    
854140  Photosensitive semiconductor devices, incl. 
photovoltaic cells whether or not assembled 
in modules or made up into panels; light 
emitting diodes  1.8 0.0 1    
890190  Vessels for the transport of goods and 
vessels for the transport of both persons and 
goods  1.8 0.0 2    
151311  Crude coconut oil  1.3 0.0 2    
854150  Semiconductor device s 1.2 0.0 1    
260400  Nickel ores and concentrates  1.1 0.0 1    
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor 
vehicles principally designed for the 
transport of persons, motor vehicles for the 
transport of goods and special purpose 
motor vehicles  1.0 0.0 1    
740311  Copper, refined, in the form of cathodes and 
sections of cathodes  0.9 0.0 1    
880330  Parts of aeroplanes or helicopters  0.9 0.0 1    
260300  Copper ores and concentrates  0.9 0.0 1    
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -monetary 
purposes  0.9 0.0 2    
080390  Fresh or dried banana s 0.9 0.0 1    
151319  Coconut oil and its fractions, whether or not 
refined, but not chemically modified  0.8 0.0 2    WT/REG394/1  
  
- 56 - 
 
  Philippines's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Iceland's import 
markets  
HS number and description of the product  MFN (2020)  
Duty free 
under the 
agreement  
Remain 
Dutiable  
Average 
MFN 
applied 
rate Number  of 
tariff lines  
Duty
-free Dutiable  
2020  
852990  Parts suitable for use solely or principally 
with transmission and reception apparatus 
for radio -broadcasting or television, 
television cameras,  digital cameras, video 
camera recorders, radar apparatus, radio 
navigational aid apparatus or radio remote 
control apparatus, monitors and projectors  0.7 0.0 2    
441860  Posts and beams, of wood  0.7 0.0 1    
854290  Parts of electronic integrated circuits  0.6 0.0 1    
Total  56.7 0.0 32 - - - 
Note:  Based on the HS 201 7 nomenclature.  
Source:  WTO estimates based on data provided by the Iceland and UNSD, Comtrade  database.  
 
b) Norway  
4. In 201 8, 85.2% of Norway's tariff was duty free on an MFN basis; 9 4.9% of non -agricultural 
products were duty free while 55% of agricultural products were duty free. The overall average MFN 
tariff was 2.6%; it was 0.6% for non -agricultural products and considerably higher at 12.7% for 
agricultural products. As a result of the Agreement, 89.5% of Norway's tariff became duty fre e for 
imports from the Philippines, of which 99.7% for non -agricultural products and 58% for agriculture. 
The overall average tariff for exports from the Philippines to Norway fell to 2.1% (0.2%  and 11.4% 
respectively for non -agricultural and agricultural products, respectively ). This gave the Philippines's 
exporters to Norway  a 0.5% absolute margin of preference overall, 1.3% in agriculture and 0.4% 
for non -agricultural products.  
Table A1. 3 Norway: Indicators of MFN tariff rates and preferent ial rates for imports from 
Philippines  
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 2018 2.6 46.5 85.2 12.7 127.8  55.0 0.6 13.3 94.9 
Philippines  2018 2.1 157.7  89.5 11.4 151.2  58.0 0.2 337.0  99.7 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Norway and WTO -IDB database.  
c) Switzerland  
5. In 201 8, 21.4% of Switzerland's tariff was duty free on an MFN basis; 20% of non -agricultural 
products were duty free while 25.2% of agricultural products were duty free. As a result of the 
Agreement, 82.5% of Switzerland's tariff became duty free for imports from the Philippines, of which 
99.9% for non -agricultural products and 37.1% for agriculture. As most of Switzerland's tariff is 
subject to specific duties, for which ad valorem  equivalents are not ava ilable, the impact of the entry 
into force of the Agreement with respect to the overall applied tariff and/or the resulting margin of 
preference could not be calculated.  WT/REG394/1  
 
- 57 - 
 
  Table A1. 4 Switzerland: Indicators of MFN tariff rates and preferential rates for imp orts 
from Philippines  
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 2018 … … 21.4 … … 25.2 … … 20.0 
Philippines  2018 … … 82.5 … … 37.1 … … 99.9 
… Not available: Switzerland's tariff is subject to specific duties for which ad valorem  equivalents are 
 not available.  
Note:  Based on the HS 2017 nomenclature.  
Source :  WTO estimates based on data provided by Switzerland and WTO -IDB Database . 
 
6. Table A1. 5 gives an indication of additional market access in Norway and in Switzerland 
resulting from the entry into force of the Agreement for the Philippines' top 25 global exports, which 
accounted for 56.7% of the Philippines' global exports in 2014 -2016.  
7. With respect to the Swiss market2, these corresponded to 51 lines in the Swiss  tariff at the 
six-digit level (using the HS  2017). In 2018, prior to the entry into force of the Agreement, 19 of 
these tariff lines already had MFN duty free access to Switzerland' s market. With the entry into force 
of the Agreement, 11  out of the 16 dutiable tariff lines became duty -free. This means that, since the 
entry into force of the Agreement, duty -free treatment is granted by Switzerland to all but five of 
the Philippines's top 25 global exports (all coconut oil related products).  
8. With respect to the Norwegian market, t hese corresponded to 40 lines at the six -digit level 
(using the HS  2017). In 201 8, prior to the entry into force of the Agreement, 32 of these tariff lines 
already had MFN duty free access to Norway's market. With the entry into force of the Agreement, 
2 out of the 4 dutiable tariff lines became duty -free. This means that, since the entry into force of 
the Agreement, duty -free treatment is granted by Norway to a ll but two of the Philippines's top 25 
global exports ( coconut oil related products ) which faced MFN tariffs in 2018 of zero and 13.5% . 
Table A1.5 Switzerland and Norway: Market access opportunities under the agreement for 
Philippines's top 25 exports to t he world  
Philippines's top export products in 2015 -
2017  Access Conditions to 
Switzerland 's import 
markets   Access Conditions to 
Norway 's import markets  
MFN 2018  
Duty -free in 
2018  
Remain dutiable  MFN 2018  
Duty -free in 
2018  
Remain dutiable  
HS number and description of the 
product  
Share in 
global exports 
(%) 
Average (%)  Number  
of lines  
Average (%)  Number  
of lines  Duty -free 
Dutiable  
Duty -free 
Dutiable  
854231  Electronic integrated 
circuits as processors and 
controllers, whether or 
not combined with 
memories, converters, 
logic circuits, amplifiers, 
clock and timing circuits, 
or other circuits  10.8 … 1    0.0 1    
847170  Storage units for 
automatic data -
processing machines  5.0 … 1    0.0 1    
 
2 Including Liechtenstein.  WT/REG394/1  
  
- 58 - 
 
  Philippines's top export products in 2015 -
2017  Access Conditions to 
Switzerland 's import 
markets   Access Conditions to 
Norway 's import markets  
MFN 2018  
Duty -free in 
2018  
Remain dutiable  MFN 2018  
Duty -free in 
2018  
Remain dutiable  
HS number and description of the 
product  
Share in 
global exports 
(%) 
Average (%)  Number  
of lines  
Average (%)  Number  
of lines  Duty -free 
Dutiable  
Duty -free 
Dutiable  
854390  Parts of electrical 
machines and apparatus, 
having individual 
functions  4.4 … 1    0.0 1    
854239  Electronic integrated 
circuits  3.8 … 1    0.0 1    
854233  Electronic integrated 
circuits as amplifiers  3.7 … 1    0.0 1    
854232  Electronic integrated 
circuits as memories  3.6 … 1    0.0 1    
854430  Ignition wiring sets and 
other wiring sets for 
vehicles, aircraft or ships  3.3 …  1 1  0.0 1    
847160  Input or output units for 
automatic data -
processing machines, 
whether or not containing 
storage units in the same 
housing  2.6 … 1    0.0 2    
847330  Parts and accessories of 
automatic data -
processing machines or 
for other machines of 
heading 8471  2.1 … 1    0.0 1    
850440  Static converters  1.9 … 1    0.0 2    
854140  Photosensitive 
semiconductor devices, 
incl. photovoltaic cells 
whether or not assembled 
in modules or made up 
into panels; light emitting 
diodes  1.8 … 1    0.0 1    
890190  Vessels for the transport 
of goods and vessels for 
the transport of both 
persons and goods  1.8 …  1 1  0.0 4    
151311  Crude coconut oil  1.3 … 1 1  1 0.0 1 1  1 
854150  Semiconductor devices  1.2 … 1    0.0 1    
260400  Nickel ores and 
concentrates  1.1 … 1    0.0 1    
870899  Parts and accessories, for 
tractors, motor vehicles 
for the transport of ten or 
more persons, motor cars 
and other motor vehicles 
principally designed for 
the transport of persons, 
motor vehicles for the 
transport of goods and 
special purpose motor 
vehicles  1.0 …  4 4  0.0 2    
740311  Copper, refined, in the 
form of cathodes and 
sections of cathodes  0.9 …  1 1  0.0 1    
880330  Parts of aeroplanes or 
helicopters  0.9 … 1    0.0 1    
260300  Copper ores and 
concentrates  0.9 … 1    0.0 1    WT/REG394/1  
 
- 59 - 
 
  Philippines's top export products in 2015 -
2017  Access Conditions to 
Switzerland 's import 
markets   Access Conditions to 
Norway 's import markets  
MFN 2018  
Duty -free in 
2018  
Remain dutiable  MFN 2018  
Duty -free in 
2018  
Remain dutiable  
HS number and description of the 
product  
Share in 
global exports 
(%) 
Average (%)  Number  
of lines  
Average (%)  Number  
of lines  Duty -free 
Dutiable  
Duty -free 
Dutiable  
710813  Gold, incl. gold plated 
with platinum, in semi -
manufactured forms, for 
non-monetary purposes  0.9 …  1 1  0.0 1    
080390  Fresh or dried bananas  0.9 …  1 1  0.0 1    
151319  Coconut oil and its 
fractions, whether or not 
refined, but not 
chemically modified  0.8 … 2 4  4 13.5  3 2 1 
852990  Parts suitable for use 
solely or principally with 
transmission and 
reception apparatus for 
radio-broadcasting or 
television, television 
cameras, digital cameras, 
video camera recorders, 
radar apparatus, radio 
navigational aid apparatus 
or radio remo te control 
apparatus, monitors and 
projectors  0.7 … 1 1 1  0.0 2    
441860  Posts and beams, of wood  0.7 …  1 1  0.0 2    
854290  Parts of electronic 
integrated circuits  0.6 … 1    0.0 1    
Total of Above  56.7 … 19 16 11 5 0.54 32 4 2 2 
… Not available: Switzerland's tariff is subject to specific duties for which ad valorem  equivalents are  
not available.  
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by Switzerland and Norway; WTO -IDB database; and UN SD, 
Comtrade database.  
 
The Philippines' market  
9. Table s A1.6, A1.8, and A1.10 show tariff liberalization by the Philippines with respect to 
Iceland, Norway and Switzerland, respectively,  while Tables A1. 7, A1.9, and A1.11 below show 
access opportunities for the top 25 global export products of Iceland, Norway and Switzerland, 
respectively, into the Philippine's market.  
Access to the Philippines' m arket for Iceland's exporters  
10. With respect to Iceland, in 2018, 12.6% of the Philippines' tariff was duty free on an MFN 
basis; 14.3% of non -agricultural products were duty free while 3.5% of agricultural products were 
duty free. The overall average MFN tariff was 7.6%; it was 7.1% for non -agricultural products and 
10.3% for agricu ltural products. As a result of the entry into force of the Agreement3, 80.2% of the 
Philippines' tariff became duty free for imports from Iceland, of which 90.6% for non -agricultural 
products and 25.6% for agriculture. The overall average tariff for exports from Iceland to the 
Philippines fell to 3% (2% and 8.5% respectively for non -agricultural and agricultural products, 
respectively). This gave Iceland's  exporters to the Philippines a 4.6% absolute m argin of preference 
overall, 1.8% in agriculture and 5.1% for non -agricultural products. Additional successive tariff cuts 
 
3 The Agreement entered into force on 1 January 2020, after a two -year delay as compared to the date 
of entry into forc e anticipated by the Agreement.  WT/REG394/1  
  
- 60 - 
 
  shall take place in 2021, 2022, 2023, 2024, 2025, 2026, and 2027, bringing the share of duty -free 
tariff lines covered to 89.9%, resp ectively 99.3% for non -agricultural products and 40.3% for 
agricultural goods.  
Table A1. 6 Philippines: Indicators of MFN tariff rates and preferential rates for imports 
from Iceland   
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 2018 7.6 8.7 12.6 10.3 10.7 3.5 7.1 8.2 14.3 
Iceland  2018 3.2 15.9 80.2 9.0 12.1 25.6 2.0 21.6 90.6 
2019 3.1 15.5 80.2 8.8 11.8 25.6 2.0 21.1 90.6 
2020 3.0 15.2 80.2 8.5 11.5 25.6 2.0 20.9 90.6 
2021 2.9 14.8 80.3 8.2 11.1 26.1 1.9 20.2 90.6 
2022 2.4 12.4 80.7 8.0 10.9 26.1 1.3 14.7 91.0 
2023 2.3 13.7 82.9 7.7 13.0 40.3 1.3 14.7 91.0 
2024 2.3 13.4 83.0 7.7 13.0 40.3 1.2 14.0 91.1 
2025 2.3 13.4 83.0 7.7 13.0 40.3 1.2 13.9 91.1 
2026 2.0 11.9 83.0 7.7 13.0 40.3 0.9 10.5 91.1 
2027  1.3 12.5 89.9 7.7 13.0 40.3 0.0 5.3 99.3 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Philippines and WTO -IDB Database.  
 
11. Table A1. 7 gives an indication of additional market access into the Philippines resulting from 
the entry into force of the Agreement for Iceland's top 25 global exports, which accounted for 79% 
of its global exports in 2015 -2017; these corresponded to 102 lines in t he Philippines's tariff at the 
six-digit level (using the HS  2017). In 2018, prior to the entry into force of the Agreement4, 28 of 
these tariff lines already had (MFN) duty free access to the Philippines's market. With the entry into 
force of the Agreeme nt, on 1 January 2020,  56 of the 73  remaining dutiable tariff lines became duty -
free. 17 additional tariff lines will become duty free in 2023.  Once the tariff liberalization programme 
under the Agreement is fully implemented (in 2023), one tariff line wil l remain dutiable 
(corresponding to shrimps and prawns) whose MFN tariff in 2018 was 18% . 
Table A1.7 Philippines: Market access opportunities under the agreement for Iceland's top 
25 exports to the world   
Iceland's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Philippines's import 
markets  
HS number and description of the product  MFN (2018)  
Duty free 
under the 
agreement  
Remain 
Dutiable  
Average 
MFN 
applied 
rate Number of 
tariff lines  
Duty
-free Dutiable  
2018  2023  
760110  Aluminium, not alloyed, unwrought  28.5 1.0  1 1   
030444  Fresh or chilled fillets of fish of the families 
bregmacerotidae, euclichthyidae, gadidae, 
macrouridae, melanonidae, merlucciidae, 
moridae and muraenolepididae  5.9 7.0  1 1   
 
4 Though the Agreement entered into force between the Philippines and Iceland on 1 January 2020, the 
figures for 2018 are used in this Table. 2018 is the date of entry into force for the other Parties and thus Table 
A1.7 is consequently comparable to the ones built for to depict the situation applicable to the other Parties. As 
the Agreement entered into force on 1 January 2020 between the Philippines and Iceland, it is assumed that 
the liberalization foreseen for 2018 effect ively took place on 1 January 2020.   
 WT/REG394/1  
 
- 61 - 
 
  Iceland's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Philippines's import 
markets  
HS number and description of the product  MFN (2018)  
Duty free 
under the 
agreement  
Remain 
Dutiable  
Average 
MFN 
applied 
rate Number of 
tariff lines  
Duty
-free Dutiable  
2018  2023  
030471  Frozen fillets of cod "gadus morhua, gadus 
ogac, gadus macrocephalus"  4.8 7.0  1 1   
230120  Flours, meals and pellets of fish or 
crustaceans, molluscs or other aquatic 
invertebrates, unfit for human 
consumption  3.6 0.0 3     
760429  Bars, rods and solid profiles, of aluminium 
alloys  3.1 4.3  3 3   
720221  Ferro-silicon, containing by weight > 55% 
of silicon  2.9 1.0  1 1   
760511  Wire of non -alloy aluminium, with a 
maximum cross-sectional dimension of > 7 
mm 2.8 3.0  1 1   
760120  Unwrought aluminium alloys  2.7 1.0  1 1   
030562  Cod "gadus morhua, gadus ogac, gadus 
macrocephalus", salted or in brine only  2.2 10.0  1  1  
030354  Frozen mackerel "scomber scombrus, 
scomber australasicus, scomber japonicus"  1.8 5.0  2 2   
160521  Shrimps and prawns, prepared or 
preserved, not in airtight containers  1.8 15.0  1   1 
030532  Fillets, dried, salted or in brine, but not 
smoked, of fish of the families 
bregmacerotidae, euclichthyidae, gadidae, 
macrouridae, melanonidae, merlucciidae, 
moridae and muraenolepididae  1.8 15.0  1  1  
030389  Frozen fish  1.8 10.0  13 2 11  
760719  Aluminium foil, not backed, rolled and 
further worked, of a thickness of <= 2 mm  1.8 3.0  1 1   
030391  Frozen fish livers, roes and milt  1.7 7.0  1 1   
150420  Fats and oils of fish and their fractions, 
whether or not refined  1.7 3.0  2 2   
030331  Frozen lesser or greenland halibut 
"reinhardtius hippoglossoides", atlantic 
halibut "hippoglossus hippoglossus" and 
pacific halibut "hippoglossus stenolepis"  1.3 7.0  1 1   
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, not 
containing biodiesel  1.3 0.0 16     
030473  Frozen fillets of coalfish "pollachius virens"  1.3 7.0  1 1   
030572  Fish heads, tails and maws, smoked, dried, 
salted or in brine  1.3 10.0  4  4  
890200  Fishing vessels; factory ships and other 
vessels for processing or preserving fishery 
products  1.3 3.2 5 9 9   
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in measured 
doses "incl. those for transdermal 
administration" or in forms or packings for 
retail sale  1.1 4.2 4 25 25   
030472  Frozen fillets of haddock "melanogrammus 
aeglefinus"  0.9 7.0  1 1   
030453  Fresh or chilled meat, whether or not 
minced, of fish of the families 
bregmacerotidae, euclichthyidae, gadidae, 
macrouridae, melanonidae, merlucciidae, 
moridae and muraenolepididae  0.9 7.0  1 1   
902131  Artificial joints for orthopaedic purposes  0.9 1.0  1 1   WT/REG394/1  
  
- 62 - 
 
  Iceland's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Philippines's import 
markets  
HS number and description of the product  MFN (2018)  
Duty free 
under the 
agreement  
Remain 
Dutiable  
Average 
MFN 
applied 
rate Number of 
tariff lines  
Duty
-free Dutiable  
2018  2023  
Total  79.0 5.6 28 74 56 17 1 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on data provided by the Philippines, WTO -IDB database and UNSD, Comtrade  
database.  
 
Access to the Philippines' m arket for Norwegian exporters  
12. With respect to Norway, i n 2018, 8.7% of the Philippines'  tariff was duty free on an MFN basis; 
14.3% of non -agricultural products and 3.5% of agricultural products were duty free. The o verall 
average MFN tariff was 7.6%; it was 7.1% for non -agricultural products and 10.3% for agricultural 
products. As a result of the entry into force of the Agreement, 78.8% of the Philippines'  tariff became 
duty free for imports from Norway , of which 90.6% for non -agricultural products and 16.9% for 
agriculture. The overall average tariff for exports from Norway to the Philippines  fell to 3.2% (2% 
and 9.2% respectively for non -agricultural and agricultural products, respectively). This gave 
Norway's  exporters to the Philippines a 4.4% absolute margin of preference overall, 1.1% in 
agriculture and 4.9% for non -agricultural products. Additional successive ta riff cuts shall take place 
in 2019, 2020, 2021, 2022, 2023, 2024, 2025, 2026, and 2027, bringing the share of duty -free tariff 
lines covered to 89.3%, respectively 99.3% for non -agricultural products and 36.3% for agricultural 
goods . 
Table A1. 8 Philippines : Indicators of MFN tariff rates and preferential rates for imports 
from Norway  
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 2018 7.6 8.7 12.6 10.3 10.7 3.5 7.1 8.2 14.3 
Norway  2018 3.2 15.0 78.8 9.2 11.0 16.9 2.0 21.6 90.6 
2019 3.1 14.6 78.8 8.9 10.7 16.9 2.0 21.1 90.6 
2020 3.0 14.2 78.8 8.5 10.3 16.9 2.0 20.8 90.6 
2021 2.9 13.7 78.9 8.1 9.8 17.6 1.9 20.1 90.6 
2022 2.4 11.4 79.3 7.9 9.5 17.6 1.3 14.7 91.0 
2023 2.3 13.0 82.3 7.5 11.7 36.3 1.3 14.7 91.0 
2024 2.2 12.7 82.4 7.5 11.7 36.3 1.2 14.0 91.1 
2025 2.2 12.6 82.4 7.5 11.7 36.3 1.2 13.9 91.1 
2026 2.0 11.2 82.4 7.5 11.7 36.3 0.9 10.5 91.1 
2027 1.2 11.4 89.3 7.5 11.7 36.3 0.0 5.3 99.3 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Philippines and WTO -IDB Database . 
13. Table A1.9 gives an indication of additional market access into the Philippines resulting from 
the entry into force of the Agreement for Norway's top 25 global exports, which accounted for 71.6% 
of its global exports in 2015 -2017; these corresponded to 122  lines in the Philippines's tariff at the 
six-digit level (using the HS  2012). In 2018, prior to the entry into force of the Agreement, 58 of 
these tariff lines already had MFN duty free access to the Philippines' s market. With the entry into 
force of the Agreement, the 64 remaining dutiable tariff lines became duty -free, which means that 
since the entry into force of the Agreement duty -free treatment is granted by the Philippines to all 
of Norway's top 25  global exports.  WT/REG394/1  
 
- 63 - 
 
  Table A1. 9 Philippines: Market acce ss opportunities under the agreement for Norway's 
top 25 exports to the world  
Norway's top export products in 2015 -2017  
Share 
in 
global 
exports 
(%) Access conditions to Philippines's 
import markets  
HS number and description of the product  MFN (2018)   
Remain Dutiable  
Averag
e MFN 
applied 
rate Number  of 
tariff lines  Duty - 
free 
under 
the 
agree -
ment in 
2018  Duty -free 
Dutiable  
270900  Petroleum oils and oils obtained from bituminous 
minerals, crude  25.0 0.0 3    
271121  Natural gas in gaseous state  22.9 0.0 2    
030214  Fresh or chilled atlantic salmon "salmo salar" and danube 
salmon "hucho hucho"  5.6 7.0  1 1  
271012  Light oils and preparations, of petroleum or bituminous 
minerals which >= 90% by volume "incl. losses" distil at 
210°c "astm d 86 method"  2.7 0.0 22    
760120  Unwrought aluminium alloys  2.6 1.0  1 1  
271019  Medium oils and preparations, of petroleum or 
bituminous minerals, not containing biodiesel  1.9 0.0 16    
271111  Natural gas, liquefied  1.1 0.0 1    
750210  Nickel, not alloyed, unwrought  1.0 1.0  1 1  
271112  Propane, liquefied  0.9 0.0 1    
292429  Cyclic amides, incl. cyclic carbamates, and their 
derivatives; salts thereof  0.9 1.0  4 4  
030441  Fresh or chilled fillets of pacific salmon " oncorhynchus 
nerka, oncorhynchus gorbuscha, oncorhynchus keta, 
oncorhynchus tschawytscha, oncorhynchus kisutch, 
oncorhynchus masou and oncorhynchus rhodurus", 
atlantic salmon "salmo salar" and danube salmon "hucho 
hucho"  0.8 7.0  1 1  
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  0.7 2.6  10 10  
271113  Butanes, liquefied  0.7 0.0 1    
271600  Electrical energy  0.6 0.0 1    
843143  Parts for boring or sinking machinery of subheading 
8430.41 or 8430.49  0.5 1.0  1 1  
030481  Frozen fillets of pacific salmon "oncorhynchus nerka, 
oncorhynchus gorbuscha, oncorhynchus keta, 
oncorhynchus tschawytscha, oncorhynchus kisutch, 
oncorhynchus masou and oncorhynchus rhodurus", 
atlantic  salmon "salmo salar" and danube salmon "hucho 
hucho"  0.5 7.0  1 1  
030354  Frozen mackerel "scomber scombrus, scomber 
australasicus, scomber japonicus"  0.5 5.0  2 2  
280469  Silicon containing < 99,99% by weight of silicon  0.4 1.0  1 1  
880330  Parts of aeroplanes or helicopters  0.4 3.0  1 1  
030551  Dried cod "gadus morhua, gadus ogac, gadus 
macrocephalus", even salted, not smoked  0.4 10.0  1 1  
847990  Parts of machines and mechanical appliances  0.4 0.8  3 3  
300490  Medicaments consisting of mixed or unmixed products 
for therapeutic or prophylactic purposes, put up in 
measured doses "incl. those for transdermal 
administration" or in forms or packings for retail sale  0.3 4.2 4 25 25  
730890  Structures and parts of structures, of iron or steel  0.3 6.2  6 6  
841370  Centrifugal pumps, power -driven  0.3 2.0 7 4 4  
720230  Ferro-silico-manganese  0.3 1.0  1 1  
Total of above  71.6 2.4 58 64 64 - 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by the Philippines, WTO -IDB database and UNSD, Comtrade 
database.  WT/REG394/1  
  
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  Access to the Philippines' m arket for Swiss exporters  
14. With respect to market access for Swiss products, i n 2018, 12.6% of the Philippines'  tariff was 
duty free on an MFN basis; 14.3% of non -agricultural products were duty free while 3.5% of 
agricultural products were duty free. The overall average MFN tariff was 7.6%; it was 7.1% for non -
agricultural products and 10.3% for agricu ltural products. As a result of the entry into force of the 
Agreement, 80.2% of the Philippines'  tariff became duty free for imports from Switzerland , of which 
90.6% for non -agricultural products and 25.7% for agriculture. The overall average tariff for ex ports 
from Switzerland  to the Philippines  fell to 3.1% (2% and 8.6% respectively for non -agricultural and 
agricultural products, respectively). This gave Swiss  exporters to the Philippines a 4.5% absolute 
margin of preference overall, 1.7% in agriculture and 5.1% for non -agricultural products. Additional 
successive tariff cuts shall take place in, 2021, 2022, 2023, 2024, 2025, 2026, and 2027, bringing 
the share of duty -free tariff lines covered t o 91.4%, respectively 99.3% for non -agricultural products 
and 49.8% for agricultural goods.  
Table A1. 10 Philippines: Indicators of MFN tariff rates and preferential rates for imports 
from Switzerland   
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 2018 7.6 8.7 12.6 10.3 10.7 3.5 7.1 8.2 14.3 
Switzerland  2018 3.1 15.6 80.2 8.6 11.5 25.7 2.0 21.6 90.6 
2019 3.0 15.1 80.2 8.2 11.0 25.7 2.0 21.1 90.6 
2020 2.9 14.6 80.2 7.7 10.4 25.7 2.0 20.8 90.6 
2021 2.7 14.0 80.4 7.2 9.8 26.8 1.9 20.1 90.6 
2022 2.2 11.5 80.8 6.9 9.4 26.8 1.3 14.7 91.0 
2023 2.1 13.7 84.4 6.4 12.7 49.8 1.3 14.7 91.0 
2024 2.1 13.3 84.5 6.4 12.7 49.8 1.2 14.0 91.1 
2025 2.1 13.3 84.5 6.4 12.7 49.8 1.2 13.9 91.1 
2026 1.8 11.7 84.5 6.4 12.7 49.8 0.9 10.5 91.1 
2027 1.0 12.2 91.4 6.4 12.7 49.8 0.0 5.3 99.3 
Note:  Based on the HS 2017 nomenclature.  
Source:  WTO Secretariat estimates based on data provided by Philippines and WTO -IDB Database . 
15. Table A1. 11 gives an indication of additional market access into the Philippines resulting from 
the entry into force of the Agreement for Switzerland's  top 25 global exports, which accounted for 
62.9% of its global exports in 2015 -2017; these corresponded to 68 lines in the Philippines  tariff at 
the six -digit level (using the HS  2012). In 2018, prior to the entry into force of the Agreement, 5 of 
these tariff lines already had MFN duty free access to the Philippines's market. With the entry into 
force of the Agreement , 61 out of the 63  remaining dutiable tariff lines became duty -free, which 
means that since the entry into force of the Agreement duty -free treatment is granted by the 
Philippines to all but two of Switzerland's  top 25  global exports  (roasted coffee)  which  faced average 
MFN applied duties in 2018 of 40% in the Philippines . WT/REG394/1  
 
- 65 - 
 
  Table A1. 11 Philippines: Market access opportunities under the agreement for 
Switzerland's top 25 exports to the world  
Switzerland's top export products in 2015 -2017  
Share in 
global 
expor ts 
(%) Access conditions to Philippines's 
import markets  
HS number and description of the product  MFN (2018)  
Duty -
free 
under 
the 
agree -
ment  
in 2018  
Remain Dutiable  
Average 
MFN 
applied 
rate Number  of 
tariff lines  Duty -free 
Dutiable  
710812  Gold, incl. gold plated with platinum, unwrought, for 
non-monetary purposes  23.6 3.0  2 2  
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic purposes, 
put up in measured doses "incl. those for 
transdermal administration" or in forms or packings 
for retail sale  11.3 4.2 4 25 25  
711319  Articles of jewellery and parts thereof, of precious 
metal other than silver, whether or not plated or clad 
with precious metal  3.7 6.5  2 2  
300215  Immunological products, put up in measured doses 
or in forms or packings for retail sale  3.6 1.0  1 1  
910221  Wrist-watches, whether or not incorporating a stop -
watch facility, with automatic winding  3.1 5.0  1 1  
910121  Wrist-watches of precious metal or of metal clad with 
precious metal, whether or not incorporating a stop -
watch facility, with automatic winding  1.4 5.0  1 1  
300212  Antisera and other blood fractions  1.2 2.0  2 2  
710813  Gold, incl. gold plated with platinum, in semi-
manufactured forms, for non -monetary purposes  1.2 3.0  1 1  
300213  Immunological products, unmixed, not put up in 
measured doses or in forms or packings for retail 
sale 1.1 1.0  1 1  
293359  Heterocyclic compounds with nitrogen hetero -
atom[s] only, containing a pyrimidine ring, whether 
or not hydrogenated, or piperazine ring in the 
structure  1.1 1.0  2 2  
293399  Heterocyclic compounds with nitrogen hetero -
atom[s] only  1.0 1.0  2 2  
300214  Immunological products, mixed, not put up in 
measured doses or in forms or packings for retail 
sale 1.0 1.0  1 1  
300211  Malaria diagnostic test kits  0.9 3.0  1 1  
300219  Immunological products  0.9 3.0  1 1  
910211  Wrist-watches, whether or not incorporating a stop -
watch facility, electrically operated, with mechanical 
display only  0.9 5.0  1 1  
293719  Polypeptide hormones, protein hormones and 
glycoprotein hormones, their derivatives and 
structural analogues, used primarily as hormones  0.9 1.0  1 1  
300439  Medicaments containing hormones or steroids used 
as hormones but not antibiotics, put up in measured 
doses "incl. those for transdermal administration" or 
in forms or packings for retail sale  0.9 1.0  1 1  
902110  Orthopaedic or fracture appliances  0.7 1.0  1 1  
710239  Diamonds, worked, but not mounted or set  0.7 3.0  1 1  
090121  Roasted coffee  0.6 40.0  2  2 
910129  Wrist-watches of precious metal or of metal clad with 
precious metal, whether or not incorporating a stop -
watch facility, with hand winding only  0.6 5.0  1 1  
300420  Medicaments containing antibiotics, put up in 
measured doses "incl. those for transdermal 
administration" or in forms or packings for retail sale  0.6 5.0  8 8  
271600  Electrical energy  0.6 0.0 1    
901890  Instruments and appliances used in medical, surgical 
or veterinary sciences  0.6 0.8  3 3  WT/REG394/1  
  
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  Switzerland's top export products in 2015 -2017  
Share in 
global 
expor ts 
(%) Access conditions to Philippines's 
import markets  
HS number and description of the product  MFN (2018)  
Duty -
free 
under 
the 
agree -
ment  
in 2018  
Remain Dutiable  
Average 
MFN 
applied 
rate Number  of 
tariff lines  Duty -free 
Dutiable  
841199  Parts of gas turbines  0.5 3.0  1 1  
Total of Above  62.9 4.2 5 63 61 2 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by the Philippines, WTO -IDB database and UNSD, Comtrade 
database.  
 
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