WT/REG451/1  
22 November  2023 
(23-7574) Page: 1/76 
Committee on Regional Trade Agreements    
 
 
FACTUAL PRESENTATION  
PACIFIC AGREEMENT ON CLOSER ECONOMIC RELATIONS PLUS (PACER PLUS)  
(GOODS AND SERVICES ) 
Report by the Secretariat  
This report, prepared for the consideration of the Pacific Agreement on Closer Economic 
Relations Plus (PACER P lus), has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The factual presentation reproduces as 
closely as possible the terminology used in the Agreement and in the comments provided and 
does not imply official endorsement or acceptance by the Secretariat of such terminology. The 
report has been drawn up in accordance with the rules and procedures contained in the 
Decision for a 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 Ms. Alena Fiorentino 
(tel: +41 22 739 6405) . Any statistical questions arising fro m this report may be addressed 
to Ms. Rowena Cabos (tel: +41 22 739 5185) .  WT/REG451 /1 
 
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  Table o f Contents  
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
1.1   Merchandise trade  ................................ ................................ ................................ ..... 5 
1.2   Trade in services and investment  ................................ ................................ .................  8 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ....................  10 
2.1   Background information  ................................ ................................ ............................  10 
2.2   Structure of the Agreement  ................................ ................................ ........................  11 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ ...........  13 
3.1   Import duties and charges, and quantitative restrictions  ................................ ................  14 
3.1.1   General provisions  ................................ ................................ ................................ . 14 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ ........  15 
3.1.3   Liberalization schedule ................................ ................................ ............................  15 
3.1.3.1    Australia and New Zealand  ................................ ................................ ...................  15 
3.1.3.2    Forum Island Countries  ................................ ................................ ........................  17 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ ... 29 
3.2   Rules of origin  ................................ ................................ ................................ ..........  29 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................  30 
3.4   Regulatory provisions on trade in goods  ................................ ................................ ....... 30 
3.4.1   Standards  ................................ ................................ ................................ .............  30 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ .... 30 
3.4.1.2    Technical barriers to trade  ................................ ................................ ....................  31 
3.4.2   Safeguard mechanisms  ................................ ................................ ...........................  33 
3.4.2.1    Global safeguards  ................................ ................................ ...............................  33 
3.4.2.2    Bilateral safeguards  ................................ ................................ .............................  33 
3.4.2.3    Other Safeguards  ................................ ................................ ................................  33 
3.4.3   Anti-dumping and countervailing measures  ................................ ...............................  34 
3.4.4   Subsidi es and State -aid ................................ ................................ ..........................  34 
3.4.5   Customs -related procedures  ................................ ................................ ....................  34 
4   PROVISIONS ON TRADE IN SERVICES AND INVESTMENT  ................................ .........  35 
4.1   Scope and definitions  ................................ ................................ ................................  35 
4.2   Denial of benefits  ................................ ................................ ................................ ..... 36 
4.3   General provisions on trade in services  ................................ ................................ ........  36 
4.3.1   Market access  ................................ ................................ ................................ ....... 36 
4.3.2   National and MFN treatment  ................................ ................................ ....................  36 
4.3.3   Commercial presence  ................................ ................................ .............................  37 
4.3.4   Performance requirements  ................................ ................................ ......................  37 
4.3.5   Senior Management and Boards of Directors  ................................ ..............................  37 
4.3.6   Movement of natural persons  ................................ ................................ ..................  37 
4.4   Liberalization commitments  ................................ ................................ ........................  39 
4.4.1   Overview  ................................ ................................ ................................ ..............  39 WT/REG451 /1 
 
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  4.4.2   Sector -specific commitments  ................................ ................................ ...................  41 
4.5   Regulatory provisions  ................................ ................................ ................................  43 
4.5.1   Domestic regulation  ................................ ................................ ...............................  43 
4.5.2   Recognition  ................................ ................................ ................................ ...........  44 
4.5.3   Subsidies  ................................ ................................ ................................ ..............  44 
4.5.4   Safeguards  ................................ ................................ ................................ ...........  44 
4.5.5   Other provisions on investment ................................ ................................ ................  44 
5   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  46 
5.1   Transparency  ................................ ................................ ................................ ...........  46 
5.2   Current payments and capital movements  ................................ ................................ .... 46 
5.3   Exceptions  ................................ ................................ ................................ ...............  46 
5.3.1   General exceptions  ................................ ................................ ................................  46 
5.3.2   Security exceptions  ................................ ................................ ................................  46 
5.3.3   Taxation  ................................ ................................ ................................ ...............  47 
5.3.4   Safeguards for balance of payments reasons  ................................ .............................  47 
5.3.5   Treaty of Waitangi  ................................ ................................ ................................ . 47 
5.4   Accession and w ithdrawal  ................................ ................................ ..........................  48 
5.5   Institutional framework  ................................ ................................ .............................  48 
5.6   Dispute settlement  ................................ ................................ ................................ ... 48 
5.7   Relationship with other agreements concluded by the Parties  ................................ ..........  51 
5.8   Government procurement  ................................ ................................ ..........................  53 
5.9   Intellectual property rights  ................................ ................................ .........................  53 
5.10   Competition, monopolies and exclusive service suppliers  ................................ ..............  53 
5.11   Environment  ................................ ................................ ................................ ..........  53 
5.12   Labour  ................................ ................................ ................................ ..................  53 
5.13   Electronic commerce  ................................ ................................ ...............................  54 
5.14   Small and medium sized enterpr ises ................................ ................................ ..........  54 
5.15   Other  ................................ ................................ ................................ ....................  54 
5.15.1    Development and Economic Cooperation  ................................ ................................ . 54 
ANNEX 1  ................................ ................................ ................................ ........................  56 
ANNEX 2  ................................ ................................ ................................ ........................  74 
 
  WT/REG451 /1 
 
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Key Facts  
 
Parties to the Agreement:  Australia, Cook Islands, Kiribati, Nauru, New Zealand, Niue, 
Samoa, Solomon Islands, Tuvalu, Tonga and Vanuatu.  
 
Date of Signature:   14 June 2017 by Australia, Cook Islands, Kiribati, Nauru, 
New Zealand, Niue, Samoa, Solomon Islands, Tuvalu, 
Tonga, and 7  September 2017 by Vanuatu.  
 
Date of Entry into Force:  13 December 2020 for Australia, New Zealand , Cook 
Islands, Kiribati, Niue, Samoa, Solomon Islands and Tonga .  
 
3 April 2022 for Tuvalu . 
 
11 October 2022 for Vanuatu.  
 
For the rest of the Signatories, e ntry into force would be in 
accordance with Article 8, Chapter 15 of PACER Plus.  
 
Date of Notification:   12 April 2022  
 
Full implementation:   2054   
 
 
1  TRADE ENVIRONMENT  
1.1.  The negotiations on the Pacific Agreement for Closer Economic Relations Plus (hereinafter 
referred to as "PACER Plus" or "the Agreement") were concluded on 20 April 2017  and signed on 14 
June 2017 and 7 September 2017  by its Parties  (hereinafter referred to as "the PACER Plus 
Signatories"). The Cook Islands, Kiribati, Nauru, Niue, Samoa, the Solomon Islands, Tonga, Tuvalu 
and Vanuatu  are part of the Forum Island Countries1 (hereinafter referred to as "the FIC")2.  
1.2.  PACER Plus  was notified to the WTO by Australia, New Zealand, Samoa, the Solomon Islands  
and Tonga on 12 April 2022 un der Article XXIV:7(a) of the GATT and Article V:7(a) of the GATS 
(WT/REG451/N/1 and S/C/N/1052, respectively ). It entered into force for  10 signatories (the 
Parties) between  13 December 2020  and 11 October 2022 . The remaining PACER Plus signator y 
(Nauru) is yet to ratify the Agreement and therefore it is not in force between Nauru  and the Parties .  
At the time of the Agreement's notification and entry into force, Australia, New Zealand, 
Samoa,  the Solomon Islands, Tonga and Vanuatu were WTO Members.    
1.4.  The Parties' ranking in world trade of goods and services  can be found in Table 1.1 . Australia 
and New Zealand are the two largest economies in terms of GDP and trade in goods and services, 
while the smallest economy is Niue.  
 
1 Also includes Federated States of Micronesia, Fiji, Republic of the Marshall Islands, Republic of Palau, 
Papua New Guinea (Article 1, original PACER Agreement).  
2 For ease of reference, in this factual presentation "the FIC" means the Forum Island  Counties that are 
Party to PACER Plus (i.e. excluding Federated States of Micronesia, Fiji, Republic of the Marshall Islands, Nauru, 
Republic of Palau, Papua New Guinea).  WT/REG451 /1 
 
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  Table 1.1 Parties' rankings in world trade, 2021 (USD Billion)  
Party  GDP Goods  Services  
Imports  Exports  Imports  Exports  Value  
Share in world 
total (%)  
Rank  
Value  
Share in world 
total (%)  
Rank  
Value  
Share in world 
total (%)  
Rank  
Value  
Share in world 
total (%)  
Rank  
Australia  1,552 261 1.2 19 345 1.5 16 38 0.7 20 45 0.7 17 
New 
Zealand  249 50 0.2 39 45 0.2 38 13 0.2 34 9 0.2 35 
Solomon 
Islands  1.6 0.6 0.0 162 0.4 0.0 144 0.1 0.0 159 0.0 0.0 160 
Vanuatu  1.0 0.3 0.0 170 0.1 0.0 164 0.1 0.0 160 0.0 0.0 165 
Samoa  0.8 0.4 0.0 168 0.0 0.0 171 0.1 0.0 166 0.1 0.0 156 
Tonga  0.5 0.3 0.0 172 0.0 0.0 178 0.1 0.0 170 0.0 0.0 161 
Kiribati  0.2 0.2 0.0 178 0.0 0.0 181 0.0 0.0 175 0.0 0.0 178 
Tuvalu  0.1 0.0 0.0 188 0.0 0.0 189 0.0 0.0 176 0.0 0.0 175 
Cook 
Islands  ... 0.1 ... 182 0.0 ... 173 0.1 ... 171 0.1 ... 144 
Niue  ... 0.0 … 190 0.0 ... 188 0.0 ... 178 0.0 … 166 
Note:  Rank excludes intra -EU trade.  
...:  Data not available.  
Source:  WTO Statistics Database, Trade Profiles (2021).  
 
1.1  Merchandise trade  
1.5.   Chart 1.1 presents the trends in global and intra -Party merchandise trade between 2012 and 
2021. Over the period, Australia generally maintained  a trade surplus both with the world and the 
FIC, while New Zealand registered a constant trade surplus with the FIC, but a global deficit for most 
of the period . The F orum Island Countries had  trade deficit s with Australia and New Zealand, as well 
as globally  with a sharp decline in global imports  in 2019 , probably caused by the COVID -19 
pandemic , while  imports from Australia and New Zealand were not affected as much  in the same 
period . WT/REG451 /1 
 
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  Chart 1.1 PACER Plus: Merchandise trade with the world and PACER Plus Parties, 2012 -
2021 (USD Million)  
Note:  Bilateral data for the FIC is mirror data from Australia and New Zealand.  
 Global FIC imports and exports data available for Kiribati (2012 -2018,2020), Samoa (2012 -
2019,2021), the Solomon Islands (2012 -2018), Tonga (2012 -2014).  
Source:  UNSD, Comtrade API,  March 2023.  
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  1.6.   Chart 1.2 shows the product composition  of trade between the Parties, as well as of their 
global trade, in the period 201 9-2021 on the basis of Harmonized System (HS) Sections.  
1.7.  While f or both Australia  and New Zealand,  machinery , vehicles  and other products represented 
their largest global imports (65% of Australia's global imports and 57% for New Zealand)  Australia's 
largest imports from the FIC were  vegetables (20%), wood articles (18%) and precious stones 
(17%). Similarly, New Z ealand mainly imported vegetables  (31%)  and wood articles (38%) from 
the FIC. The largest global exports  by Australia were minerals (63%)  and other products (26%) , 
while live animals and other products accounted for 46%  and 22%, respectively,  of New Zealan d's 
exports to the world.  
1.8.  For the Forum Island Countries , the main global  imports were minerals, machinery and live 
animals (18%, 12%  and 11%, accordingly) and other products (19% of total global imports) . 
Imports from Australia and New Zealand were simila r in terms of product composition with live 
animals accounted for 21% and 12%, respectively ; followed by prepared foods (16% and 12%), 
machinery (10% and 18%) and other products (18% and 20%).  The largest export s to the world by 
the FIC were live animals, minerals and prepared foods (32%, 18% and 16%, respectively ). 
Chart 1.2 PACER Plus: Product composition of merchandise trade (by HS Section), 
annual average 2019 -2021  
 
Note:   Data for the Forum  Island  Countries  only available for Kiribati (2020) and Samoa (2019 -2021).  
Source:   UNSD, Comtrade API, March 2023.  
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  1.2  Trade in servic es and investment  
1.9.  Chart 1.3 depicts the Parties'  global trade in commercial services during 201 2-2021. Among 
the Parties, only New Zealand was a net services exporter until 2019, whe n there was a sharp decline 
in trade most probably related to COVID -19 pan demic, since when  Australia and the FIC became net 
services exporters  according to the data . 
Chart 1.3 PACER Plus: Global trade in commercial services, 2012 -2021  
 
Note:   Exchange rates used from AUD to USD: 1.30 (2017), 1.34 (2018), 1.44 (2019), 1.45 (2020), 1.33 
(2021); NZD to USD: 1.41 (2017), 1.45 (2018), 1.52 (2019); TOP to USD: 7.89 (2017), 7.95, (20 18), 8.17 
(2019); TOP to USD: 2.21 (2017), 2.24, (2018), 2.29 (2019).  
Australia negative debit in submission assumed to be in relation to credit.  
Source:   Australian and New Zealand authorities (2017 -2021), WTO Stat s (2012 -2016) (services data); IMF 
(exchange rates).  For the Forum Island Countries , WTO Stats data was used for the Cook Islands, Kiribati, 
Niue, Samoa, Tuvalu and Vanuatu (2012 -2021) and  the Solomon Island and Tonga (2012 -2016,  2020-2021) 
and merged with data submissions from the Solomon Islands and Tonga (2017 -2019).  
 
1.10.  Chart 1.4 presents the Parties' global services trade by sectors, in the period 201 7- 2019. For 
all the Parties, exports were dominated by travel and transport services, while the main impor ts 
categories were travel, transport and other business services.  
Chart 1.4 PACER Plus: Commercial services trade with world, by category (2017 -2019)  
 
Note:   Exchange rates used from AUD to USD: 1.30 (2017), 1.34 (2018), 1.44 (2019); NZD to USD: 1.41 
(2017), 1.45 (2018), 1.52 (2019); SLB to USD: 7.89 (2017), 7.95, (2018), 8.17 (2019); TOP to USD: 2.21 
(2017), 2.24, (2018), 2.29 (2019).  Australia negative debit in submission assumed to be in relation to  credit.  
The period 2017 -2019 considered based on original entry into force year of 2020.  
Source:  Australian and  for the Forum Island C ountries, WTO Stats data was used for the Cook Islands, 
Kiribati, Samoa, Tuvalu and Vanuatu, and merged with national da ta submissions from the Solomon Islands 
and Tonga. No data for Niue available. New Zealand authorities (services data); IMF (exchange rates).  
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  1.11.   Chart 1.5  shows global foreign direct investment (FDI) of the Parties in terms of stocks and 
flows during 201 2-2021. All the Parties were  net recipients of FDI, except in 2015 when New Zealand 
had a net outflow of  FDI. Between 2010 -2021, the Forum Island Countries were also net recipients 
of FDI  (both  stock and flow ). Data on bilateral FDI is not available.  
Chart 1.5 Australia, New Zealand and Forum Island Countries: FDI with world, 2012 -
2021  
 
 
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Note:  Exchange rates used from AUD to USD: 1.30 (2017), 1.34 (2018), 1.44 (2019), 1.45 (2020), 1.33 
(2021) ; NZD to USD: 1.41 (2017), 1.45 (2018), 1.52 (2019) ; SLB to USD: 7.89 (2017), 7.95, 
(2018), 8.17 (2019).  No data for Niue.  
Source:  Australian authorities (2017 -2019) and UNCTAD Stat (2012 -2016, 2020 -2021) ; New Zealand 
authorities (2017 -2019) and UNCTAD Stat (2010 -2016, 2020 -2021) ; Forum Island Countries: the 
Solomon Islands and Tonga authorities (2017 -2019) ; UNCTAD Stat for Kiribati, Samoa, Tonga, 
Tuvalu and Vanuatu (2010 -2021) and the Cook Islands (2015 - 2021) (FDI data) ; Tonga data 
submissions match UNCTAD Stat data . Exchange Rates: IMF .  
 
2  CHARACTERISTIC  ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  PACER Plus builds upon existing trade arrangements in the region, such as the South Pacific 
Regional Trade and Economic Cooperation Agreement (SPARTECA)3 and the original PACER 
Agreement. SPARTECA provides non-reciprocal duty -free, unrestricted or concessional access to the 
markets of Australia and New Zealand for a wide range of products imported from the South Pacific 
Forum countries , while the PACER Agr eement establishes a framework for gradual trade and 
economic integration between the Forum Island Countries.  
2.2.  Trade in goods has been liberaliz ed between the FIC by the Pacific Island Countries Trade 
Agreement (PICTA) .4 Further to the provisions of Article 5 of PACER , the FIC and Australia and New 
Zealand entered negotiations , which le d to the conclusion in 2017 of the PACER Plus Agreement.  
2.3.  The te xt of the Agreement is available, along with its Annexes , at the following websites:  
Australia :  https://www.dfat.gov.au/trade/agreements/in -force/pacer/docume nts 
(dfat.gov.au)   
New Zealand :  https://www.mfat.govt.nz/en/trade/free -trade-agreements/free -trade-
agreements -in-force/pacer -plus/  
2.4.  Table  2.1 lists RTAs in force and notified to the WTO that each Party has with one or more of 
the other Parties (hereinafter referred to as " overlapping RTAs ") including the Agreement . The table  
also indicates whether the agreements cover trade in goods and service s. The number of overlapping 
 
3 SPARTECA entered into force in January 1981 and was notified by Australia and New Zealand in 
document L/5100 on 20 February 1981. The relationship between PACER Plus and SPARTECA is further explained 
in section 5.7 of this factual presentation.  
4 It was n otified to the WTO by Fiji, Papua New Guinea, Solomon Islands and Tonga  on 28 August 2008 
under paragraph 4(a) of the Enabling Clause  (WT/COMTD/N/29 ). The Secretariat is awaiting data from the Parties 
for the preparation of the factual presentation.  
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  RTAs varies  between the Parties with the Solomon Islands having the largest proportion of 
overlapping RTAs.  
Table  2.1 List of overlapping RTAs as of 28 April 2023  
Note:  Only RTAs in force and notified to the WTO as of 28 April 2023. The coverage of RTAs is as notified 
by the parties.  
*  Non-WTO Members .  
Source:  WTO RTA database.  
 
 
2.2  Structure of the Agreement  
2.5.  PACER Plus has 15 Chapters  with a number of Annexes attached to specific Chapters of the 
Agreement, including the Parties' Schedules of tariff concessions , trade in services, movement of 
natural persons and investment. The Agreement is complemented by two related arrangements (on 
the PACER Plus implementation5 and labour mobility) and bilateral exchanges of letters between 
New Zealand and Australia.  Table 2. 2 below summarizes the structure of PACER Plus .  
Table 2.2: Structure of the Agreement  
Titles, 
Chapters  Title/description  
Preamble   
Chapter 1  Initial Provisions and General Definitions  
Chapter 2  Trade in Goods  
 ❖ Annex 2 -A: Schedule of Commitments on Tariffs6  
 o Schedule of Commitments on Tariffs for the Cook Islands  
 o Schedule of Commitments on Tariffs for Kiribati  
 o Schedule of Commitments on Tariffs for Niue  
 o Schedule of Commitments on Tariffs for Samoa  
 o Schedule of Commitments on Tariffs for Solomon Islands  
 o Schedule of Commitments on Tariffs for Tonga  
 o Schedule of Commitments on Tariffs for Tuvalu  
 o Schedule of Commitments on Tariffs for Vanuatu  
 ❖ Annex 2 -B: Administration of Exemptions from the Obligation under Article 3.2 in Respect 
of Regional Trade Agreements under Article 3.2(c)  
 ❖ Annex 2 -C: Notification of Modified or New Import Licensing Procedures Pursuant to 
Articles 14.1(c) and 14.2(b)   
Chapter 3  Rules of Origin and Verification Procedures  
 ❖ Annex 3 -A: Declaration of Origin Requirements  
 ❖ Annex 3 -B: Schedule of Product Specific Rules  
Chapter 4  Customs Procedures  
Chapter 5  Sanitary and Phytosanitary Measures  
Chapter 6  Technical Regulations, Standards and Conformity Assessment Procedures  
Chapter 7  Trade in Services  
 
5 The update concerns amendments to the 2017 text under the sub -heading "Establishment of a PACER 
Plus Implementation Unit"; "Management Structure"; "Annual Programmes" . 
6 Annex 2 -A to PACER Plus also contains schedules of commitments on tariffs for Federated St ates of 
Micronesia, Nauru, Palau, and Republic of Marshall Islands.  Agreement  
Australia  
New 
Zealand  
Samoa  
Solomon 
Islands  
Tonga  
Vanuatu  
Cook 
Islands * 
Kiribati *  
Niue*  
Tuval u* 
SPARTECA  X X X X X X X X X X 
ANZCERTA  X X         
Melanesian Spearhead Group (MSG)     X  X     
PICTA    X X X X X X X X 
ASEAN - Australia - New Zealand  X X         
EU - Pacific States    X X       
CPTPP  X X         
PACER Plus  X X X X X X X X X X 
UK – Pacific States    X X       WT/REG451 /1 
 
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  Titles, 
Chapters  Title/description  
 ❖ Annex 7 -A: Schedules of Specific Services Commitments   
Chapter 8  Movement of Natural Persons  
 ❖ Annex 8 -A: Schedules of Commitments on Movement of Natural Persons  
Chapter 9  Investment  
 ❖ Annex 9 -A: Schedules of Commitments on Investment   
 ❖ Annex 9 -B: Schedules of Commitments on Senior Management and Board of Directors 
Exemptions   
 ❖ Annex 9 -C: Expropriation and Compensation  
 ❖ Annex 9 -D: List of Measures not Compliant with TRIMS Agreement  
Chapter 10  Development and Economic Cooperation  
Chapter 11  General Provisions  
Chapter 12  Institutional Provisions  
 ❖ Annex 12 -A: Subsidiary Bodies   
Chapter 13  Transparency  
Chapter 14  Consultations and Dispute Settlement  
 ❖ Annex 14 -A: Model Rules of Procedures   
Chapter 15  Final Provisions  
  
Annex I  List of Most -Favoured -Nation Exemptions on Services and Investment  
Side letters  
 from New Zealand to Australia  
 from Australia to New Zealand  
Related arrangements  
 Arrangement on Labour Mobility  
 Implementing Arrangement for Development and Economic Cooperation under the Pacific 
Agreement on Closer Economic Relations Plus (updated by PACER Plus Joint Committee on 
30 March 2021)7 
Source:  WTO Secretariat based on the Agreement.  
2.6.  In Article 1 of Chapter 1, the Parties refer to consistency with Article  XXIV of t h e  GATT  1994 
and Article  V of the GATS  in establish ing a free trade area in accordance with the provisions of the 
Agreement.  
2.7.   If any international agreement, or a provision therein, referred to or incorporated into the 
Agreement, is amended, the Parties agree to hold consultations on necessary amendments to PACER 
Plus, unless provided otherwise in the text of the Agreement (Arti cle 4 of Chapter 15).  
2.8.  Under bilateral side letters, Australia and New Zealand clarify that nothing in PACER Plus shall 
be construed to derogate from any rights or obligations under the following overlapping RTAs: the 
Australia -New Zealand Closer Economic R elations Trade Agreement (ANZCERTA)8,  the ASEAN -
Australia -New Zealand Free Trade Area (AANZFTA)9 and the Comprehensive and Progressive 
Agreement for Trans -Pacific Partnership (CPTPP) .10  
2.9.  Table  2.3 presents the provisions in which  rights and obligations are created between Australia 
and New Zealand ; the application of any other provision of the Agreement is subject to a mutual 
written agreement between them.  
Table 2.3 Summary of the rights and obligations between Australia and New Zealand 
created by PACER Plus  
 
7 The u pdate concerns amendments to the 2017 text under the sub -heading "Establishment of a PACER 
Plus Implementation Unit"; "Management Structure"; "Annual Programmes"  
8 Notified by New Zealand in document L/5475 (Goods) and by Australia and New Zealand in document 
S/C/N/7 (Services). The Agreement was considered on 4 and 19 June and 9 July 1984, and on 3 November 1997. 
Minutes of the meeting are in the documents L/5664 a nd WT/REG40/M/1.    
9 For further details, please refer to WTO Document series WT/REG284.  
10 For further details, please refer to WTO Document series WT/REG395.  PACER Plus provisions  Rights and Obligations 
between  
Australia  and New Zealand  
Chapter 1  Initial Provisions and General Definitions   ✓  
Chapter 2  Trade in Goods   ✓  WT/REG451 /1 
 
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  Note:  
X  No rights and obligations between Australia and New Zealand.  
✓ Rights and obligations are created between Australia and New Zealand.  
*  Rights and obligations between Australia and New Zealand only apply to the extent that PACER Plus 
creates rights and obligations between  them, as modified by the Agreement.  
Source:  WTO Secretariat based on the side letters between Australia and New Zealand under the Agreement . 
 
3  PROVISIONS ON TRADE IN GOODS  
3.1.  The objectives of Chapter 2 of the Agreement are to avoid unnecessary barriers to trade, 
facilitate and liberalize trade and thereby promote integration between the economies of the Parties. 
It applies to all goods traded between the Parties  (Article s 1 an d 2). 
Numerous transparency disciplines are spelled out  in Articles 13 and 1411, which require the 
Parties, inter alia , to make available online and keep up to date  their trade-related domestic laws 
and regulations , as well as to exchange information on their existing schedules of non -preferential 
and preferential applied rates of customs duty ; fees and charges imposed in relation to importation 
or exportation; and new or modified import licensing procedures. T he provisions of Article X of GATT 
1994 relatin g to publication and administration of trade regulations are incorporated into and form 
part of th e Agreement, mutatis mutandis .  
3.3.  The Parties  establish  contact points to facilitate the distribution of related requests and 
notifications. The y may also arran ge technical discussions on any proposed or actual  measure 
affecting mutual trade in goods which do not constitute an intention to seek formal consultations 
under Chapter 14 (consultations and dispute settlement) and are without prejudice to the rights and 
obligations of the Parties under that Chapter, the WTO Agreement, or any other agreement to which 
participating Parties are party  (Article 15) .  
3.4.  The Joint Committee  or a relevant subsidiary body, is the forum for the Parties  to consult 
regularly on the implementation of their commitments under Chapter 2 of the Agreement  
(Article  16).   
Chapter 2 is subject to review  within three years of entry into force of the Agreement (i.e. by 2023) 
with a final report to be submitted to the Joint Committee by 2024 . As reported by the Parties, the process 
of recruiting the review panel has started. T he review  is expected  to be completed by end of 2023 a nd 
submit ted to the Joint Committee  at their meeting in early 2024.   
 
11 Article  14 of Chapter 2 does not  apply to measures covered by the WTO SPS or TBT Agreement s or to 
import licensing regimes governing the administration of WTO tariff rate quotas of the Parties that are WTO 
Members . PACER Plus provisions  Rights and Obligations 
between  
Australia  and New Zealand  
 Article 4.2   
(Goods re -entered after repair and alternation)  X  
Chapter 3  Rules of Origin and Verification Procedures   ✓  
Chapter 10  Development and Economic Cooperation  X  
Chapter 11  General Provisions and Exceptions   ✓ * 
Chapter 14  Consultations and Dispute Settlement  X  
    
Annexes      
2-A Schedules of Commitments on Tariffs   ✓  
2-C Notification of Modified or New Import Licensing 
Procedures Pursuant to Articles 14.1(c) and 14.2(b)   ✓  
3-A Declaration of Origin Requirements   ✓  
3-B Schedule of Product Specific Rules   ✓  WT/REG451 /1 
 
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  3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.6.   The Parties agree not to apply o n goods originating from other PACER Plus  countries : 
i. ordinary customs duties t hat are either not specified, or higher than the tariff levels specified 
in Part I (Commitments on Ordinary Customs Duties) of the Parties' respective  Schedule s in 
Annex 2 -A; or 
ii. duties or charges on import s (other than ordinary customs duties or internal taxes or other 
charges, anti -dumping or countervailing duties or fees or other charges for related services  
rendered)  that are not specified in Part II (Commitments on Other Duties or Charges) of the 
Parties ' respective Schedules in Annex 2 -A. 
3.7.  Regarding other duties or charges, Kiribati and Tuvalu reserve the right to maintain an import 
levy on certain types of goods as stated in Part II of Annex 2 -A.  
3.8.  Disciplines are also provided for the re -entry of goods a fter repair and alteration; and duty -
free entry of commercial samples of negligible value and printed advertising material, except for 
tobacco products (Articles 4 and 5 of Chapter 3, respectively).  
3.9.  The Parties agree to grant tariff preferences to all like  goods originating in the territories of all 
other PACER Plus countries  in accordance with the most favoured nation obligation (MFN) , except 
for12: 
i. tariff preference s in force under a n RTA on the date of entry into force of the Agreement;  
ii. tariff preference s granted  pursuant to the WTO Hong Kong Ministerial Declaration of 2005 
on Measures in Favour of Least -Developed Countries (LDCs) and related WTO Decisions on 
duty-free and quota -free access for products from LDCs ; 
iii. tariff preferences in force pursuant to a n RTA exclusively involving Pacific Island countries 
and territories13;   
iv. tariff preferences in force pursuant to an RTA14 exclusively involving developing countries to 
which at least one Party is a party and other Parties are non -parties of PACER Plus, where 
(a) each non -party accounts for not more than 1% of world merchandise exports, and (b) 
all non -parties that are Party to the RTA together account for not more than 4% of world 
merchandise exports as of the date of entry into force of the RTA for each such Party and as 
of the date of accession of a new Party to it.  Administration of the exception  under  Annex 
2-B, is subjec t to a review two years from the date of initial application of Annex 2 -B and 
thereafter every 10 years  (Article 16.3, Chapter 2) . As reported by the Parties, this provision 
has not been invoked.   
3.10.  In respect of internal taxes, other internal charges and la ws, regulations and requirements 
affecting matters within the scope of Article III of GATT 1994, the Parties commit to accord to each 
other's goods MFN and national treatment in accordance with Articles I and III, including the 
Interpretative Notes to Arti cle III, of GATT 1994 , which are incorporated into and form part of the 
Agreement, mutatis mutandis  (Article 6, Chapter 2).  
 
12 Article 3 of Chapter 2 provides for additional exceptions for the Federated States of Micronesia, the 
Republic of Marshall Islands o r Palau.  
13 The Pacific Island territories comprise American Samoa, French Polynesia, Guam, New Caledonia, 
Northern Mariana Islands, Pitcairn Islands, Tokelau, Wallis and Futuna, provided they are separate customs 
territories; Pacific Island countries that are Forum Island Countries and former Pacific Island territories  (Article 
3, Chapter 2).  
14 Article 3 of Chapter 2 of the Agreement clarifies, that w here a party to a n RTA  under subparagraph 
3.2(c)  is a customs union, all parties to it shall be treated as separate countries or customs territories for the 
purposes of determining whether the criteria under subparagraph 3.2(c) are met.  WT/REG451 /1 
 
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  3.11.  On import licensing, in addition  to being consistent with  certain provisions15 of the WTO 
Import Licensing Agreement , the Parties commit to notify, publish and keep up -to-date information 
related to import licensing procedures and supply it in the format set out in Annex 2 -C of the 
Agreement  (Article 11 of Chapter 2) . 
3.12.  Under  Article 12 of Chapter 2 the Parties shall not (i) adopt or maintain any prohibition or 
restriction on imports, except in accordance with Article XI of the GATT 1994 and its interpretative 
notes, or as otherwise provided for in the Agreement;  (ii) apply to traffic in transit any measure 
prohibited or inconsistent with Article V of GATT 1994;  and (iii) apply any measure prohibited under 
Article 4.2 of the  WTO Agreement on Agriculture or Article 11.1(b) of the WTO Agreement on 
Safeguards .16 The Parties also commit not to  require consular transactions, including related fees 
and charges, formalities and requirements, in connection with the importation of a good from 
another Party.  
3.1.2   Liberalization of trade and tariff lines  
The elimination of customs duties is to be implement ed progressively over time on the basis 
of each Party's Annex 2 -A schedules of tariff commitments (Article 3.1 of Chapter 2 ), which are 
based on the Harmonized System.17  
3.14.  Article 3  of Chapter 2 of the Agreement provides for modification or withdrawal of concessions, 
as well as for the acceleration or improvement of the Parties commitments unilaterally, bilaterally 
or collectively. While only developing country Parties18 may modify or w ithdraw  concessions under 
specific provisions, any accelerated implementation or improved commitments by any PACER Plus 
Party( -ies) shall be extended to all PACER Plus Parties.  
3.15.  The base rates of customs duty reflect the MFN applied rate ( for WTO Member s) or the general 
non-preferential applied rate ( for non-WTO Member s) applied in fact or in effect, on a mutually 
agreed date prior to entry into force of the Agreement . Duty reductions take place on 1 January of 
each year (paragraphs 2 and 3, Annex 2 -A). PACER Plus provides for a catch -up mechanism for 
"late-comers" – i.e. implementing the scheduled tariff reductions that would have been implemented 
had the Agreement entered into force for that Party on the same date as for the rest – and for  LDC 
Parties19 (paragraph 4, Annex 2 -A). 
3.1.3   Liberalization schedule  
3.1.3.1   Australia and New Zealand  
3.16.  Under the Agreement, Australia and New Zealand eliminated ordinary customs duties on 
originating goods from the other Parties from the date of entry into force of the Agreement .  
3.17.  Table s 3.1 and 3.2 show Australia's and New Zealand's tariff elimination commitments with 
respect to the other Parties under the Agreement , respectively . Australia's applied MFN tariff in 2020 
consisted of 6 ,480 lines at the 8-digit level (HS 2017)  with 99.9% of the rates being  ad valorem  
while 9 lines had non -ad valorem  tariffs20. New Zealand's applied MFN tariff in 2020 consisted of 
 
15 Articles 1 to 3 of the WTO Agreement on Import Licensing Procedur es are incorporated into and made 
part of the Agreement, mutatis mutandis . 
16 Relevant provisions of the GATT 1994 (including Interpretative Notes of GATT 1994), the Agreement 
on Import Licensing Procedures, Articles 4.2 and 12 of the Agreement on Agricultu re and Article 11.1(b) of the 
Agreement on Safeguards are incorporated into and form part of the Agreement, mutatis mutandis . 
17 Amendments to the Harmonized System are to be reflected in technical revisions to Annex 2 -A (Article 
10 of Chapter 2).  
18 Develop ing country Party means a Party that designates itself as a developing country, and includes 
Least Developed Country Parties unless otherwise specified  (Article 2 of Chapter 1).  
19 At the time of drafting the factual presentation, this applies to the Solomo n Islands and Tuvalu. Vanuatu 
graduated from LDC status in December 2020, while Kiribati eliminated all ordinary customs duties from the date 
of entry into force of the Agreement.  
20 4 lines with mixed duties and 9 lines with specific  duties.  WT/REG451 /1 
 
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  7,926 lines at the 8 -digit level (HS 2017) with 99.4% of the rates being  ad valorem  and 46 lines 
non-ad valorem21.  
3.18.  For Australia, i n 2020, 49.4% of the MFN tariff , corresponding to between 22.1% and 98.5% 
of imports from Samoa and Kiribati, respectively , was duty free. At the entry into force of the 
Agreement, the remaining 50.6% of tariff lines corresponding to between 1.5% and 77.9% of 
imports respectively from Kiribati and Samoa became duty free.  
Table 3.1 Australia: Tariff elimination commitments under the Agreement  
Duty 
phase -out 
period  Tariff lines in 
Australia's tariff 
schedule  Australia's imports (2017 -2019)  
(USD Millions)  
Number  % Value  % Value  % Value  % Value  % 
WTO  Members  Samoa  Solomon 
Islands  Tonga  Vanuatu  
MFN duty 
free (2020)  3,201  49.4 1.7 22.1 6.1 71.5 0.8 48.8 0.9 77.1 
2020 3,279  50.6 5.9 77.9 2.4 28.5 0.9 51.2 0.3 22.9 
Remaining 
Dutiable  0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Total  6,480  100.0  7.6 100.0  8.5 100.0  1.7 100.0  1.2 100.0  
Non-WTO Members  Cook Islands  Kiribati  Niue  Tuvalu  
Applied  3,201  49.4 0.2 78.3 0.1 98.5 0.0 63.3 0.1 51.1 
2020 3,279  50.6 0.0 21.7 0.0 1.5 0.0 36.7 0.1 48.9 
Remaining 
Dutiable  0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Total  6,480  100.0  0.2 100.0  0.1 100.0  0.0 100.0  0.1 100.0  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties and the WTO -IDB. 
 
3.19.  For New Zealand,  in 2020, 61.1% of the MFN tariff corresponding to between 14.1% and 
95.1% of imports from Niue and Tonga , respectively , was duty free. At the entry into force of the 
Agreement, the remaining 38.9% of tariff lines corresponding to between 4.9% and 95.1% of 
imports respectively from Tonga  and Niue became duty free.   
Table 3.2 New Zealand: Tariff elimination commitments under the Agreement  
Duty 
phase -out 
period  Tariff lines in New 
Zealand 's tariff 
schedule  New Zealand 's imports (2017 -2019)  
(USD Millions)  
Number  % Value  % Value  % Value  % Value  % 
WTO Members  Samoa  Solomon 
Islands  Tonga  Vanuatu  
MFN duty 
free (2020)  4,841  61.1 4.4 82.2 5.7 91.9 2.2 95.1 0.3 60.6 
2020 3,085  38.9 1.0 17.8 0.5 8.1 0.1 4.9 0.2 39.4 
Remaining 
Dutiable  0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Total  7,926  100.0  5.4 100.0  6.2 100.0  2.3 100.0  0.5 100.0  
Non-WTO  Members  Cook Islands  Kiribati  Niue  Tuvalu  
Applied  4,841  61.1 0.5 69.4 0.0 57.1 0.0 14.1 0.0 43.0 
2020 3,085  38.9 0.2 30.6 0.0 42.9 0.2 85.9 0.0 57.0 
Remaining 
Dutiable  0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Total  7,926  100.0  0.7 100.0  0.0 100.0  0.3 100.0  0.0 100.0  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and the WTO -IDB. 
 
 
21 38 lines with aggregated duties (mix of specific and ad valorem ; based on IDB nomenclature) , 6 lines 
with specific duties; for 2 tariff lines duties were not available.  WT/REG451 /1 
 
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  3.20.  In 2020, before PACER Plus entered into force, under SPARTECA Australia and New Zealand 
eliminated all tariffs on imports from the FIC, except for two tariff lines that remained dutiable by 
New Zealand22. 
3.21.  Table 3. 3 shows Australia's and New Zealand's  tariff elimination by HS Section  under PACER 
Plus. Before the entry into force of the Agreement, only 7 tariff lines in Section XXI ( works of art ) 
and 221 lines in Section X ( wood pulp ), only for New Zealand, were duty free for imports from the 
FIC. From the date of entry into force of PACER Plus , both Australia and New Zealand eliminated 
customs duties on the remaining  3,279 and 3,085 tariff lines, respectively .  
Table 3.3 Tariff elimination by Australia and New Zealand under the Agreement, by HS 
Section  
HS 
Section  Australia  New Zealand  
MFN 2020  Duty free 
lines under 
the 
Agreement  MFN 2020  Duty free 
lines 
under the 
Agreement  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2020 Avg. 
Tariff 
(%) Total 
lines  Duty -free 
lines  2020  
I  0.0  374 367 7 0.7 409 354 55 
II  0.7  321 275 46 1.0 341 273 68 
III  1.8  49 31 18 1.1 61 48 13 
IV  2.5  299 146 153 2.6 534 253 281 
V  0.4  198 184 14 0.4 213 198 15 
VI  1.3  964 705 259 0.6 1,022 892 130 
VII  4.4  239 27 212 3.1 393 155 238 
VIII  3.4  92 29 63 2.5 102 54 48 
IX  3.2  179 65 114 2.3 250 133 117 
X  3.7  285 73 212 0.0 221 221 - 
XI  4.1  920 163 757 4.2 1,053 480 573 
XII  2.5  60 30 30 5.7 105 38 67 
XIII  3.4  167 53 114 2.5 232 120 112 
XIV  1.0  53 42 11 1.2 68 52 16 
XV  3.5  583 171 412 2.6 798 394 404 
XVI  2.5  1,000 494 506 2.1 1,326 752 574 
XVII  3.6  272 76 196 3.9 285 118 167 
XVIII  0.8  240 201 39 0.4 240 218 22 
XIX  1.6  19 13 6 2.0 32 18 14 
XX  3.5  159 49 110 3.9 234 63 171 
XXI  0.0   7 7 - 0.0 7 7 - 
Total  2.5  6,480  3,201  3,279  2.2 7,926  4,841  3,085  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties and WTO -IDB. 
 
3.1.3.2   Forum Island  Countries  
3.22.   In 2020, the composition of the applied MFN tariff for WTO Members of the Fo rum Island 
Countr y Parties , was as follows:  
• Samoa's applied MFN tariff consisted of 5 ,481 lines at the 8 -digit level (HS 2012) , 99% of 
which had  ad valorem  rates and 57 lines had non -ad valorem  tariffs23. 
 
22 The two lines remainin g dutiable in 2020 are HS 21039000 and HS 70080000, both with 5% ad valorem  
rates under both MFN and SPARTECA (based on HS 2017 nomenclature, WTO estimates based on data provided 
by PACER Plus authorities and the WTO -IDB).  
23 48 lines with mixed duties and 7 lines with specific duties; for 2 tariff lines duty rates were not provided.  WT/REG451 /1 
 
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  • Solomon Islands' applied MFN tariff consisted of 5 ,505 lines at the 8 -digit level (HS 2012)  
of which  98.7% had ad valorem  rates and 74 lines had non -ad valorem  tariffs24. 
• Tonga's applied MFN tariff consisted of 5 ,718 lines at the 8 -digit level (HS 2017)  all of which 
had ad valorem  rates. 
• Vanuatu's applied MFN tariff consisted of 5 ,305 lines at the 8 -digit level (HS 2012)  all of 
which had  ad valorem  rates. 
3.23.  In 2020, the composition of the non-preferential applied  tariff (HS 2012) for non-WTO 
member Parties of the  Forum Island Countries, was as follows:  
• The Cook Islands' applied tariff consisted of 5 ,458 lines at the 8 -digit level  of which  97.5% 
had ad valorem  rates and 134 lines had non -ad valorem  tariffs25. 
• Kiribati's applied tariff consisted of 5 ,205 lines at the 6 -digit level  all of which had  ad valorem  
rates. 
• Niue's applied tariff consisted of 5 ,239 lines at the 8 -digit level  all of which had  ad valorem  
rates. 
• Tuvalu's applied tariff consisted of 5 ,246 lines at the 8 -digit level  of which  99.6% had ad 
valorem  rates and 19 lines had non -ad valorem  tariffs26. 
3.24.  Table 3. 4 shows the FIC 's tariff elimination commitments , by country,  towards  Australia and 
New Zealand  under PACER Plus  compared to their tariffs on imports from other sources . In 2020 
between 0.6% (for Solomon Islands) and 100% (for Kiribati) of the t ariff was duty free from MFN 
sources ; 19.6% and 0.3% of imports respectively from Australia and New Zealand entered during 
2017-2019 under these tariff lines in the Solomon Islands, while for Kiribati the corresponding 
figures were 100% . Following ten year s of implementation, between 34.9% (for Tonga) and 100% 
(for Kiribati) of tariffs will have been eliminated for imports from Australia and New Zealand. At the 
end of implementation in 2044 between zero (for Kiribati) and 18.4% (for Vanuatu) of the tariff w ill 
remain dutiable which corresponds for 5.8% and 3%  of Tuvalu's imports  - and 6.9% and 18.8% for 
Vanuatu's  imports from Australia and New Zealand, respectively .  
Table 3.4 Forum Island Countries: Tariff elimination commitments under the Agreement  
Parties  Duty phase -out 
period  Tariff lines in 
schedule  Imports (2017 -2019)  
Number  % AUS Imports 
(USD millions)  AUS 
% NZL Imports 
(USD 
millions)  NZL 
% 
WTO Members  
Samoa  MFN duty free 
(2020)    170 3.1 4.9 19.6 5.7 7.5 
2020    24 0.4 2.4 9.7 1.2 1.6 
2024    59 1.1 0.1 0.2 0.8 1.0 
2029 2,978  54.3 5.4 21.3 19.9 26.3 
2034 1,251  22.8 3.1 12.2 13.5 17.9 
2044   198 3.6 4.2 16.9 21.7 28.7 
Remaining 
Dutiable    801 14.6 5.0 20.0 12.8 17.0 
Total  5,481  100.0  25.1 100.0  75.5 100.0  
Solomon 
Islands  MFN duty free 
(2020)     34 0.6 12.9 12.6 0.1 0.3 
2029 4,168  75.7 22.8 22.3 24.2 60.9 
2034     8 0.1 0.1 0.1 0.0 0.0 
2044   905 16.4 46.3 45.3 10.6 26.5 
Remaining 
Dutiable    390 7.1 20.1 19.7 4.8 12.2 
 
24 74 lines with specific duties.  
25 46 lines with mixed duties, 87 lines with specific duties; 1 tariff line with prohibited tariff.  
26 19 lines with mixed duties.  WT/REG451 /1 
 
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  Parties  Duty phase -out 
period  Tariff lines in 
schedule  Imports (2017 -2019)  
Number  % AUS Imports 
(USD millions)  AUS 
% NZL Imports 
(USD 
millions)  NZL 
% 
WTO Members  
Total  5,505  100.0  102.2  100.0  39.8 100.0  
Tonga  MFN duty free 
(2020)  1,303  22.8 9.7 62.6 26.0 43.0 
2020    22 0.4 0.0 0.3 0.2 0.3 
2024   639 11.2 2.0 13.3 5.4 8.9 
2029    31 0.5 0.0 0.0 0.1 0.1 
2034 3,170  55.4 1.4 9.1 9.5 15.7 
2044   454 7.9 1.8 11.9 13.1 21.7 
Remaining 
Dutiable     99 1.7 0.4 2.8 6.2 10.3 
Total  5,718  100.0  15.4 100.0  60.5 100.0  
Vanuatu  MFN duty free 
(2020)  1,397  26.3 13.4 34.2 6.6 25.6 
2020     6 0.1 0.0 0.0 0.0 0.0 
2029 1,925  36.3 7.0 18.0 3.8 14.6 
2034   819 15.4 7.3 18.7 4.6 18.0 
2044   180 3.4 8.7 22.2 5.9 23.1 
Remaining 
Dutiable    978 18.4 2.7 6.9 4.8 18.8 
Total  5,305  100.0  39.1 100.0  25.8 100.0  
Non-WTO Members  
Cook 
Islands  Applied rates duty 
free (2020)  5,258  96.3 5.4 86.2 65.7 90.5 
2020 4 0.1 0.3 4.4 1.0 1.4 
2022 10 0.2 0.0 0.0 0.2 0.3 
Remaining 
Dutiable  186 3.4 0.6 9.4 5.7 7.8 
Total 5,458  100.0  6.3 100.0  72.6 100.0  
Kiribati  Applied rates duty 
free (2020)  5,205  100.0  19.1 100.0  7.9 100.0  
Remaining 
Dutiable  0 0.0 0.0 0.0 0.0 0.0 
Total  5,205  100.0  19.1 100.0  7.9 100.0  
Niue  Applied rates duty 
free (2020)  5,047  96.3 0.2 95.0 10.4 95.2 
2044 58 1.1 0.0 0.3 0.1 0.7 
Remaining 
Dutiable  134 2.6 0.0 4.7 0.5 4.1 
Total  5,239  100.0  0.2 100.0  11.0 100.0  
Tuvalu  Applied rates duty 
free (2020)  2,860  54.5 0.9 47.0 1.4 72.5 
2029   344 6.6 0.0 0.2 0.0 1.1 
2034 1,662  31.7 0.2 9.4 0.2 9.0 
2044   289 5.5 0.7 37.7 0.3 14.4 
Remaining 
Dutiable     91 1.7 0.1 5.8 0.1 3.0 
Total  5,246  100.0  1.9 100.0  1.9 100.0  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  Exchange rates used: SBD to USD: 7.89 
(2017), 7.95 (2018), 8.17 (20 19); TOP to USD: 2.21 (2017), 2.24 (2018), 2.29 (2019).  
Source:  Cook Islands, Kiribati, Solomon Islands: WTO estimates based on the data provided by the parties 
(preferential tariffs), ITC Trade Map (imports), and ITC Market Access Map (applied tariffs).  
 Niue, Tonga: WTO estimates based on the data provided by the parties.  
 Samoa: WTO estimates based on the data provided by the parties and WTO -IDB. 
 Tuvalu and Vanuatu: WTO estimates based on the data from the Agreement (preferential tariffs), 
ITC Trade Ma p (imports), and ITC Market Access Map (applied tariffs).  
 WT/REG451 /1 
 
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Error! Reference source not found. 1 illustrates the HS Sections  and Chapters  in which 
some of the Forum Island Countries  will retain dutiable tariffs upon completion of their respective 
transition periods , except for Kiribati, whose  imports from Australia and New Zealand were duty free 
from the date of entry into force of the Agreement .  
3.26.  The highest concentration of lines remaining dutiable is found in Chapter 3 (fish and 
crustaceans, molluscs and other aquatic invertebrates) fo r Vanuatu, Samoa and Tuvalu; Chapter 22 
(beverages, spirits and vinegar) for all FIC s, except  Kiribati; Chapter 72 (iron and steel) for Samoa, 
Tonga and Vanuatu; Chapter 87 (v ehicles other than railway or tramway rolling -stock, and parts 
and accessories th ereof) for the Cook Islands, Niue and Vanuatu; and in Chapter 7 (e dible vegetables 
and certain roots and tubers ) for Samoa, Solomon Islands,  the Cook Islands and Vanuatu.  
Chart 3.1 Forum Island Countries: Number o f dutiable lines remaining, by HS Chapter 
and Section  
 
Note:  Based on the HS 2012 Nomenclature, except for Tonga (HS 2017).  
WSM = Samoa; SLB = Solomon Islands; TON = Tonga; VUT = Vanuatu; COK = Cook Islands; KIR = Kiribati; 
NIU = Niue; TUV = Tuvalu.  
Source:  WTO estimates based on data from the parties, WTO -IDB and ITC Trade Map.  
 
3.27.  Among the FIC Parties that are WTO Members, Samoa will retain tariffs across some  
HS Sections except HS Sections VIII ( raw hides ); XIV  (precious stones);  XI (textile s); and XXI 
(works of art) once the Agreement is fully implemented. The largest number of lines remaining 
subject to duty are found in HS Sections I (animal products); IV (prepared foods) and XV (base 
metals) . The average final tariff of the products remai ning subject to duty range s from 8% in HS 
Sections  V, IX, X, XIII, XVI -XVIII to 22.3% in HS Section IV  (Table 3. 5a). 
3.28.  As depicted in Chart 3.2a , on HS Chapters in which duties will remain under the Agreement 
Samoa's preferential average tariff is the same as the average MFN duty rate  for all Chapters , except 
for tobacco  (Chapter 24 ), where the average applied MFN rate ( 35%) is lower than the corresponding 
preferential average ( 37.8% ).  
WT/REG451 /1 
 
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  Table 3.5a Samoa: T ariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines  Duty -
free 
lines  2020  2024  2029  2034  2044  Number 
of lines  Avg. 
final 
tariff 
(%) 
I 15.4 372 26 14 17 46 100 11 158  19.4  
II 14.7 321 11  16 92 94 17 91  19.4  
III 12.2 57    20 10 11 16  10.8  
IV 17.8 277 16  8 22 56 17 158  22.3  
V 8.2 159 5   132  19 3  8.0  
VI 8.5 800 55   607 67 15 56  9.5  
VII 9.9 217    162 33 21 1  20.0  
VIII 20.0 69     69    
IX 9.5 98    59 22 14 3  8.0  
X 10.9 151 2   100 36 8 5  8.0  
XI 11.5 802   6 558 238    
XII 19.5 50    2 46  2  20.0  
XIII 9.1 147    100 14 1 32  8.0  
XIV 18.9 54    4 50    
XV 8.2 577   6 297 32 19 223  8.1  
XVI 10.4 788 1  1 552 186 36 12  8.0  
XVII 8.7 183 54 10 1 55 44 3 16  8.0  
XVIII 12.9 212    112 99  1  8.0  
XIX 20.0 19       19  20.0  
XX 13.0 121   4 58 48 6 5  20.0  
XXI 20.0 7     7    
Total  11.3 5,481  170 24 59 2,978  1,251  198 801  14.8  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties and WTO -IDB. 
 
Chart 3.2a Samoa: Average of Dutiable Rates  
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provi ded by the Parties and WTO -IDB. 
WT/REG451 /1 
 
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  3.29.  The Solomon Islands  will retain tariffs across most HS Sections except III (fats and oils ); VII 
(plastics ); VIII (raw hides ); X (wood  pulp); XI (textiles); XIII ( stone, cement ); XIV (precious 
stones); XVIII ( optical ); XIX ( arms and ammunition ); and XXI (works of art) once the Agreement is 
fully implemented. The largest number of lines remaining subject to duty are found in HS Sections 
I (animal products); II (vegetable s); IV (prepared foods) and IX (articles of wood ). The av erage 
final tariff of the products remaining subject to duty is generally 10%, except for HS Section IV 
(prepared foods)  for which it is 10.4%  (Table 3. 5b). 
3.30.  As depicted in Chart 3.2 b, on remaining dutiable HS Chapters under the Agreement the 
Solomon Island s' preferential average tariff is the same as the MFN average , with the highest 
average duties  remaining for tobacco products  (25%) .  
Table 3. 5b Solomon Islands: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2029 2034 2044 Number of 
lines Avg. final 
tariff (%)  
I 9.4 406  345  9 52 10.0 
II 9.4 305 4 203  6 92 10.0 
III 9.8 48  35  13   
IV 9.6 289  105 1 24 159 10.4 
V 10.0 159  126  28 5 10.0 
VI 7.5 792  719 6 63 4 10.0 
VII 10.0 212  125  87   
VIII 10.0 71  59  12   
IX 10.0 181  124   57 10.0 
X 9.5 142  114  28   
XI 9.9 798 1 759  38   
XII 9.7 47  31  16   
XIII 10.0 142  141  1   
XIV 10.0 53  53     
XV 7.9 564  424  135 5 10.0 
XVI 9.4 781 6 461 1 313   
XVII 9.0 161 19 38  100 4 10.0 
XVIII 9.6 211 4 207     
XIX 10.0 18  18     
XX 9.8 118  74  32 12 10.0 
XXI 10.0 7  7     
Total 9.2 5,505  34 4,168  8 905 390 10.1 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties and ITC Market Access Map.  WT/REG451 /1 
 
- 23 - 
 
  Chart 3.2b Solomon Islands: Average of Dutiable Rates  
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and ITC Market Access Map.  
 
3.31.  Tonga will retain tariffs across most HS Sections except I (animal products); III (fats and 
oils); V (mineral s); VII (plastics); X (wood  pulp); XI (textiles); XIV (precious stones); XVI 
(machinery); XVIII ( optical ); XIX (arms and ammunition); and XXI (works of art) once the 
Agreement is fully implemented. The largest number of lines remaining  subject to duty are found in 
HS Sections IV (prepared foods) and XX (miscellaneous ). The average final tariff of the products 
remaining subject to duty ranges between  15% for HS Sections II, IV, VI, IX, XII, XV, XVII , and 
20% for HS Section XII (footwear)  (Table 3. 5c). 
3.32.  As depicted in Chart 3.2 c, on remaining dutiable HS Chapters under the Agreement Tonga's  
preferential and MFN average tariffs are  the same.  
Table 3. 5c Tonga: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2020 2024 2029 2034 2044 Number 
of lines  Avg. 
final 
tariff 
(%) 
I 1.9   408 357 1   35 15   
II 8.2   331 156    147 18 10 15.0 
III 10.2    49 6   27 12 4   
IV 6.6   274 155 4   34 49 32 15.0 
V 10.9   155 45    106 4   
VI 12.7   885 136 4  4 682 55 4 15.0 
VII 14.2   220 18    159 43   
VIII 8.8    72 37    31 1 3 18.3 
IX 10.1   125 41    63 12 9 15.0 
X 12.7   147 23 1   93 30   
XI 14.7   807 14    756 37   
XII 19.3    47     39 6 2 20.0 
XIII 14.2   153 10 1   120 17 5 15.0 
XIV 19.2    53 2    51    
XV 12.9   594 61 2 23  427 80 1 15.0 
XVI 5.6   802 74 1 522  162 43   
WT/REG451 /1 
 
- 24 - 
 
  HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2020 2024 2029 2034 2044 Number 
of lines  Avg. 
final 
tariff 
(%) 
XVII 5.6   234 97 6 46  47 34 4 15.0 
XVIII 11.0   210 46  45  119    
XIX 20.0    18     18    
XX 14.9   127 18 2 3  69 6 29 18.1 
XXI 0.0     7 7        
Total 10.4 5,718  1,303  22 639 31 3,170  454 99 16.1 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties.  
 
Chart 3.2c Tonga: Average of Dutiable Rates  
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provid ed by the Parties.  
 
3.33.  Vanuatu  will retain tariffs across all HS Sections except HS Sections XIV (precious stones); 
XVIII (optical); and XXI (works of art) once the Agreement is fully implemented. The largest number 
of lines remaining subject to duty are found in HS Sections I (animal products); II (vegetables); and  
XI (textiles). The average final tariff of the products remaining subject to duty ranges between 1 0% 
for HS Sections III and XIII , and 2 7.3% for HS Section s II and IV (Table 3. 5d). The average 
preferential and MFN rates as shown in Chart 3.2d are the same  in the Chapters in which duties 
remain, with average rates ranging from 10% to 50%.  
Table 3. 5d Vanuatu: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2020 2029 2034 2044 Number 
of lines  Avg. final 
tariff 
(%) 
I 15.5 348 22 2 41 8 30 245 17.8 
II 17.9 306 37 2 76 48 5 138 27.3 
III 6.5 48 14  32  1 1 10.0 
WT/REG451 /1 
 
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  HS 
Section  MFN 2020  Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2020 2029 2034 2044 Number 
of lines  Avg. final 
tariff 
(%) 
IV 21.2 223 4  52 64 33 70 27.3 
V 2.9 158 75  63 1 18 1 15.0 
VI 5.3 788 246 2 463 34 5 38 16.7 
VII 8.1 217 74  65 69  9 18.3 
VIII 4.1 69 50   16  3 15.0 
IX 14.5 95 7   48 14 26 17.1 
X 8.0 143 50  50 23  20 15.0 
XI 9.6 802 1  506 99  196 15.5 
XII 14.7 47 1   25  21 15.0 
XIII 11.8 142 16  45 78  3 10.0 
XIV 4.9 53 40   13    
XV 7.7 565 145  280 24  116 10.5 
XVI 5.5 775 381  196 155  43 14.9 
XVII 9.9 170 64  9 18 74 5 21.0 
XVIII 4.5 211 141  21 49    
XIX 52.8 18    5  13 51.9 
XX 13.5 120 22  26 42  30 21.8 
XXI 0.0 7 7       
Total 9.3 5,305  1,397  6 1,925  819 180 978 18.7 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on data from the Agreement and ITC.  
 
Chart 3.2d Vanuatu: Average of Dutiable Rates  
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data from the Agreement and ITC.  
 
3.34.  Among the FIC Parties that are  non-WTO Members, the Cook Islands  will retain tariffs in five 
HS Sections : II (vegetables) , IV (prepared foods) , V (minerals) , XIV (precious stones) and XVII 
(vehicles) , once the Agreement is fully implemented . The largest number of lines remaining subjec t 
to duty are found in HS Sections V (minerals) and XVII (vehicles). The average final tariff of the 
WT/REG451 /1 
 
- 26 - 
 
  products remaining subject to duty range s between 0.1 -0.6%, except for 31.1 % in HS Section XVII 
(Table 3. 5e). These correspond to Chapters 7, 27, 71 and 87 , with specific rates in Chapter 21. The 
average duties remaining which are the same as the corresponding MFN rates in all these Chapters 
are low except for 87 (motor vehicles) where average duties are 30%.  
Table 3. 5e Cook Islands: Tariff elimination under the Agreement, by HS Section  
HS 
Section  Applied rates,  2020  Duty free lines under 
the Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines  Duty -free 
lines  2020  2022  Number of 
lines  Avg. final 
tariff (%)  
I 0.0 336  336      
II 0.0 312  309    3  0.1  
III 0.0 48  48      
IV 0.0 211  182  4 10 15 - 
V 0.0 205  145    60  0.2  
VI 0.0 787  787      
VII 0.0 211  211      
VIII 0.0 69  69      
IX 0.0 94  94      
X 0.0 141  141      
XI 0.0 796  796      
XII 0.0 47  47      
XIII 0.0 142  142      
XIV 0.0 89  83    6  0.6  
XV 0.0 563  563      
XVI 0.0 771  771      
XVII 11.2 282  180    102  31.1  
XVIII 0.0 211  211      
XIX 0.0 18  18      
XX 0.0 118  118      
XXI 0.0 7  7      
Total  0.6 5,458   5,258  4 10 186  28.1  
- Specific tariffs only.  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties and ITC Market Access Map.  
 
3.35.  Niue will retain tariffs in six HS Sections : IV (prepared foods) , VI (chemicals), IX (a rticles of 
wood), X (wood pulp), XVI (machinery) and XVII  (vehicles) , once the Agreement is fully 
implemented . The largest number of lines remaining subject to duty are found in HS Sections IV and 
XVII. The average final tariff of the products remaining subject to duty ranges between 10% in HS 
Section IX and 300%  in HS Section X (Table 3. 5f). 
3.36.  As depicted in Chart  3.2e, for HS Chapters in which duties remain under the Agreement Niue's  
preferential average tariff is the same as the average applied rate , with the highest average rates 
for spirits and whiskey, tobacco products and cigarettes (HS Chapters 22, 24 and 48 , accordingly) .  
Table 3. 5f Niue: Tariff elimination under the Agreement, by HS Section  
HS 
Section  Applied rates, 2020  Duty free lines under 
the Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -free 
lines 2044 Number of 
lines Avg. final 
tariff (%)  
I 0.0 336 336    
II 0.0 304 304    
III 0.0 48 48    
IV 32.2 221 179 2 40 177.8 
V 0.0 148 148    
VI 0.6 788 758 13 17 23.4 
VII 0.0 211 211    
VIII 0.0 69 69    
IX 1.2 94 83  11 10.0 WT/REG451 /1 
 
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  HS 
Section  Applied rates, 2020  Duty free lines under 
the Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -free 
lines 2044 Number of 
lines Avg. final 
tariff (%)  
X 6.4 141 138  3 300.0 
XI 0.0 796 796    
XII 0.0 47 47    
XIII 0.0 142 142    
XIV 2.6 53 39 14   
XV 0.0 563 562 1   
XVI 0.8 771 738 27 6 43.3 
XVII 9.2 153 95 1 57 24.6 
XVIII 0.0 211 211    
XIX 0.0 18 18    
XX 0.0 118 118    
XXI 0.0 7 7    
Total 2.1 5,239  5,047  58 134 76.0 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties.  
 
Chart 3.2e Niue: Average of Dutia ble Rates   
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data provided by the Parties.  
 
3.37.  Tuvalu  will retain tariffs in five HS Sections: I (animal products ), III (fats and oils), IV 
(prepared foods), VI (chemicals)  and IX (articles of wood) , once the Agreement is fully implemented . 
The largest number of lines remaining subject to duty are found in H S Sections I and IV. The average 
final tariff of the products remaining subject to duty ranges between 15% in HS Section III and 
21.8% in HS Section I (Table 3. 5g). 
3.38.  As depicted in Chart 3.2 f, on remaining dutiable HS Chapters under the Agreement Tuvalu's  
preferential average tariff is the same as the average applied rate  with rates ranging between 12% 
in Chapter 16 and 3 3% in Chapter 3 .  
WT/REG451 /1 
 
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  Table 3. 5f Tuvalu: Tariff elimination under the Agreement, by HS Section  
HS 
Section  Applied rates,  2020 Duty free lines under the 
Agreement  Remaining Dutiable  
Avg. 
Tariff 
(%) Total 
lines Duty -
free 
lines 2029 2034 2044 Number of 
lines Avg. final 
tariff (%)  
I 9.2 336 49 213 10 30 34 21.8 
II 4.0 304 244 3 47 10   
III 15.0 48   45  3 15.0 
IV 16.4 217 29 3 30 116 39 17.1 
V 0.6 158 149 1 5 3   
VI 3.5 787 639 2 136 6 4 21.0 
VII 3.6 211 166  38 7   
VIII 14.3 69 5  64    
IX 5.8 94 62  21  11 19.4 
X 11.4 141 35  106    
XI 17.7 796 96 6 691 3   
XII 20.0 47   47    
XIII 6.6 142 88  54    
XIV 19.9 53 14  39    
XV 1.9 563 502  61    
XVI 4.8 771 563 29 136 43   
XVII 8.6 155 70  24 61   
XVIII 3.7 211 124 87     
XIX 33.0 18   18    
XX 16.1 118 18  90 10   
XXI 0.0 7 7      
Total 8.0 5,246  2,860  344 1,662  289 91 19.2 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data from the Agreement and ITC.  
 
Chart 3.2g Tuvalu: Average of Dutiable Rates   
 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included. Based on the HS 2012 Nomenclature.  
Source:  WTO estimates based on the data from the Agreement and ITC.  
 
WT/REG451 /1 
 
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  3.1.4   Tariff rate quotas  
3.39.  There are no provisions related to tariff rate quotas under the Agreement.  
3.2  Rules of origin  
3.40.  Rules of origin and verification procedures are set out in Chapter 3 , which is complemented 
by Annex es 3-A and 3 -B that establish the requirements for declaration of origin and schedule of 
product specific rules , respectively . As defined in Article 2 , a good can be treated as  originating , if 
it: 
a. is wholly obtained or produced in a PACER Plus country27;  
b. is produced entirely in one or more of the PACER Plus countries , by one or more producers, 
exclusively from originating materials;   
c. satisfies all applicable requirements of  the product  specific rules (PSRs) of origin in  Annex 3 -
B, as a result of processes performed entirely in the territory of one or more Part y by one or 
more producers ; or 
d. otherwise qualifies as an originating good under Chapter  3; and 
e. meets all other applicable requirements of Chapter  3. 
Annex 3-B to Chapter 3  outlines the requirements  that need to be met for goods  that are not 
wholly obtained to qualify as originating. Most goods can obtain origin provided that they satisfy a 
chang e in tariff classification (CTC)  either at the Chapter, subheading or heading level, and/or if 
their regional value content is not less than 40% .28 Process rules may also be used as an alternative 
for certain products. The Chapter also include s a list of minimal operations that do not confer origin 
(Article 6).  Where a range of PSRs are provided for a good, origin may be claimed on the basis that 
at least one of the PSRs is satisfied  (paragraph 5, Annex 3 -B). The Agreement also provides for 
consultations and review of PSRs as set out in Article 28 . As reported by the Parties, the review of 
PSRs is currently under way and set to be completed by 13 Decem ber 2023.  
Full cumulation of origin  is applicable and governed by the provisions of Article 5. Production 
in the territory of one or more of the Parties by one or more producers may count as originating 
content regardless of whether that production was suf ficient to confer originating status to the 
materials themselves.  
3.43.  A de minimis  tolerance  rule of 10% of the FOB29 value of a good  is applicable to non -
originating materials used in the production of the good . For textiles and apparel products  (HS 
Chapters 50-63) the weight of all non -originating materials used in the production that did not 
undergo the required CTC must not exceed 10% of the total weight of the good. In addition, all other 
applicable requirements of Chapter  3 must be met. The value of such non -originating materials shall, 
however, be included in the value of non -originating materials for any applicable regional value 
content requirement for the good  (Article 7).  
Under specified conditions, the absorption principle applies for accessories, spare parts, tools 
and instructional or other information materials; identical and interchangeable goods or materials; 
packing materials and containers; and indirect materials (Ar ticles 8 to 11, respectively ). Provisions 
on retention of records; transport through a third -party and goods in storage are set out in 
Articles  12 to 14.  
 
27 The list o f goods considered to be wholly obtained or produced  is in Article 3.  
28 Calculation of regional value content in Article 4 of Chapter 3  specifies , inter alia , that the value of a 
good is to be determined in accordance with the Agreement on Customs Valuation and certain expenses may be  
deducted from the value of non -originating materials.  
29 Free-on-board value of the good, inclusive of the cost of transport to th e port or site of final shipment 
abroad (Article 1).  WT/REG451 /1 
 
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Section B o f Chapter  3 establishes origin procedures, such as the submission and verification 
of the declaration of origin30 and the decision to grant preferential treatment  (Articles 15 to 25). In 
case of a reasonable doubt as to the origin of a good, the customs administration of an importing 
Party may verify the eligibility of a good for preferential tr eatment. Verification shall be completed 
within 130 days of the commencement of verification process  or within  90 days of the conclusion  
of a verification  visit, whichever  is later,  and a decision on origin shall be provided in writing within the 
following 21 days.  Reasons for decisions to deny preferential treatment shall be  presented to the importer  
in writing, on request. The Agreement also provides for the right of appeal in matters relating to the 
eligibility for preferential tariff treatment.  The Declaration of Origin (Annex 3 -A) is subject to review  within 
four years of the date of entry into force of this Agreement (i.e. by 2024) . 
Under Section C of Chapter 3 the Committee on Trade in Goods, Rules of Origin  and Customs 
Procedures is the foru m for the Parties  to consult regularly on any issues that arise concerning origin 
determination, classification of products, or other matters related to Chapter  3.  
Chapter 3  is subject to review  within three years of entry into force of the Agreement (i.e . by 2023) 
with a final report to be submitted to the Joint Committee by 2024 .  
3.3  Export duties and charges, and quantitative restrictions  
3.48.  There are no provisions on export duties in the Agreement except related to  fees and charges 
on or in connection  with importation or exportation  which shall be limited in amount to the 
approximate cost of services rendered , not represent an indirect protection to domestic products or 
a taxation of imports or exports for fiscal purposes ; and are otherwise in conformit y with Articles I 
and VIII of the GATT 1994 , which are incorporated into and form part of the Agreement, mutatis 
mutandis . With regard to quantitative restrictions, the Parties may not adopt or maintain any GATT 
Article XI type measure unless it is in conf ormity with the WTO Agreement or the Agreement (Article 
12, Chapter 2).  
3.4  Regulatory provisions on trade in goods  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
Chapter 5 of the Agreement covers sanitary and phytosanitary measures (SPS)  and applies 
to all SPS measures  that may, directly or indirectly, affect trade between the Parties. PACER Plus 
Parties  that are WTO Members reaffirm their rights and obligations  with respect to each other  under 
the WTO Agreement on the Application of Sanitary and Phytosanitary  Measures (hereinafter referred 
to as "the WTO SPS Agreement ") and to a certain extent to the non-WTO member Parties .31 
Non-WTO member  Parties  commit to  prepare, adopt or  apply SPS measures based on the WTO SPS 
Agreement to the extent of their capacity. The definitions of Annex A of the WTO SPS Agreement 
are incorporated into and made part of Chapter 5, mutatis mutandis . 
In line with the objective of enhancing the practical  implementation and promoting the 
application of the requirements of  the WTO SPS Agreement, certain  disciplines go beyond the WTO 
SPS Agreement.  
Article 5 closely follows  Article 2 of the WTO SPS Agreement  on basic rights and obligations 
ensuring the appli cation of SPS measures necessary to protect human, animal or plant life or health;  
based on scientific principles; not without sufficient scientific evidence, except for provisional SPS 
measures; not  arbitrarily or unjustifiably discriminate between Partie s where identical or similar 
conditions prevail . Regarding  harmonization , like under Article 3 of the WTO SPS Agreement, SPS 
measures are to be based on international standards, guidelines or recommendations. An SPS 
 
30 Annex 3 -A to Chapter 3 sets out detailed requirements for the composition of the declaration of origin 
under PACER Plus.  
31 While reserving their rights under the WTO SPS Agreement, Parties  countries th at are WTO Members 
agree to apply the provisions of Article 1 to Article 8 of the SPS Agreement with respect to non-WTO member 
Parties, to the extent that such provisions are not already covered in Chapter 5 of the Agreement.  WT/REG451 /1 
 
- 31 - 
 
  measure which result in a higher level o f SPS protection may be introduced or maintained, provided 
there is a scientific justification  (Article 5) . 
3.52.  On equivalence, l ike Article 4 of the WTO SPS Agreement, a n importing Party must  accept the 
SPS measure of the exporting Party as equivalent  if the exporting Party objectively demonstrate s 
that its measure achieves the importing Party's appropriate  level of SPS protection. For bilateral or 
regional recognition on equivalence, the Parties must hold n egotiations, upon request, within a  
reasonable period of time  (Article 6) . Article 6 also provides for technical discussions in case of 
difficulty in demonstrating appropriate levels of SPS protection.  
3.53.  As regards recognition of pest - and disease -free areas, or areas of low pest and disease 
prevalence, Article 7 elaborates on the provisions of Article 6 of the WTO SPS Agreement by 
providing detailed procedural disciplines, on a best endeavour basis.  
On transparency, building on the provisions of Article 7 and Annex B of the WTO SPS 
Agreement , the Parties agree to promptly publish SPS regulations and provide for not less than six 
months as a reasonable interval between the publication of such measure and its entry into force  
(Article 8).  The Parties commit to provide timely and appropriate inf ormation directly to the contact 
points of all other Parties  on (i) the preparation of any new, SPS measure  or amendments  that 
directly or indirectly have a significant effect on the trade ; (ii) the consideration and application of 
a provisional SPS measure  which is considered to be necessary to protect human, animal or plant 
life or health ; or (iii) a change in animal or plant health status that may affect existing trade.  In 
addition, they agree to notify the compliance of shipments with SPS measures . Notification 
procedures apply to proposed amendments and  new SPS regulations  and are similar to those under 
Annex B to the WTO SPS Agreement.  The Parties agree to share, and keep up to date, the list of 
their respective competent authorities as well as c ontact points  to facilitate distribution of requests 
and notifications under Chapter 5.  As confirmed by the Parties, the PACER Plus Implementation Uni t 
has a database of the Parties' contact points.   
Beyond acknowledging and encouraging further  cooperatio n among the Parties, Article 11 
provides, inter alia , for developing country Parties to establish and maintain an updated list of 
prioritised products of significant export interest, which shall be considered by the developed country 
Parties in their impor t standards development work programmes with a view to facilitating the 
exports of the developing country Parties.  As confirmed by the Parties, such lists were established.   
Technical discussions may be held on any SPS measure affecting trade between the Parties 
or on SPS matters of mutual interest , including by inviting  other Parties or a relevant international 
or regional organization, upon mutual agreement by the Parties concerned. Technical discussions 
under Article 12 do not constitute for mal consultations under Chapter 14 (consultations and dispute 
settlement) and are without prejudice to the rights and obligations of the Parties under that Chapter, 
the WTO Agreement, or any other agreement to which participating Parties are party.   
3.57.  Specia l needs and interests of  developing country Parties  are to be taken into account in the 
preparation or application of SPS measures including through longer time frames for implementation 
of new SPS measures ( Article 14 ). 
3.58.  The Committee  on Sanitary and Phyto sanitary Measures and Technical Barriers to Trade , the 
Joint Committee  or any other relevant body, are the forum for PACER Plus countries to consult as 
required on the implementation of their commitments under Chapter 5  of the Agreement .  
Chapter 5 is subj ect to review  within three years of entry into force of the Agreement (i.e. by 2023) 
with a final report to be submitted to the Joint Committee by 2024 .  
3.4.1.2   Technical barriers to trade  
Chapter 6 of the Agreement covers technical regulations, standards and conformity 
assessment procedures . Definitions in Annex 1 of the WTO TBT  Agreement  are incorporated into 
and made part of Chapter 6, mutatis mutandis  (Article 1). The Chapter builds upon and in some  
respects goes further than the WTO TBT Agreement.  WT/REG451 /1 
 
- 32 - 
 
  
Chapter 6 applies to all technical regulations, standards and conformity assessment 
procedures that are prepared, adopted or applied by the central government of a Party and that may 
directly or indirectly  affect trade in goods between the Parties  (Article 3) . Local governments and 
non-governmental bodies within the Parties territories shall take such reasonable measures as may 
be available  to ensure the implementation of the Chapter.   
Article 4 clarifies , inter alia , that nothing in Chapter 6 shall prevent a Party  from preparing, 
adopting or applying technical regulations, standards or conformity assessment procedures in 
accordance with its rights and obligations under Chapter 6 of the Agreement . WTO Member Parties  
reaffirm their rights and obligations under the WTO TBT Agreement  with respect to each o ther and 
to a certain extent to the non-WTO member Parties32. Non-WTO member Parties  commit to prepare, 
adopt or apply a technical regulation, standard or conformity assessment procedure b ased on the 
WTO TBT Agreement to the extent of their capacity.  
The non-discrimination provisions on technical regulations and standards, and conformity 
assessment procedures are similar to those under the WTO TBT Agreement  (Article 2.1, Annex 3(D) 
and Article 5.1.1, respectively ). 
The Parties agree to provide responses, a nd further c larifications, to written reasonable 
requests relating to their technical regulations, standards and conformity assessment procedures no 
later than 90 days after the receipt of such request s or as mutually agreed between the Parties  
(Article 6) . Technical assistance may be requested if a Party has difficulty in complying with 
requirements such as accepting the equivalence of technical regulations, following international 
standards, or not accepting the results of a conformity assessment procedur e.  
WTO Member  Parties  commit to ensure that central government standardising bodies in their 
territories accept and comply with the Code of Good Practice for the Preparation, Adoption and 
Application of Standards as set out in Annex 3 to the WTO TBT Agree ment; non-WTO Member  Parties  
agree to observe to the extent of their capacity the substantive provisions of the Code.  In respect 
of local government and non -governmental bodies , a best endeavour clause  applies (Article 7).  
3.66.  Transparency  provisions  in Article 8 , include detailed publication and notification requirements 
consistent with those of the WTO TBT Agreement.  Contact points  are established by Article 9. As 
reported by the Parties, information of the contact points was shared betwe en the Parties.  
Technical discussions under Article 1 1 do not constitute formal consultations under Chapter 
14 (consultations and dispute settlement) and are without prejudice to the rights and obligations of 
the Parties under that Chapter, the WTO Agreem ent, or any other agreement to which participating 
Parties are party.  
3.68.  Consistent with Articles 12.3, 12.4 and 12.9 of the WTO TBT Agreement, s pecial and 
differential treatment for developing country Parties is envisaged in Article 13 , and cooperation 
provisions are set out in Article 10 . 
3.69.  The Committee on Sanitary and Phytosanitary Measures and Technical Barriers to Trade, the 
Joint Committee or any other relevant body, are the for a for the Parties  to consult on the 
implementation of their commitments under  Chapter 6.  
Chapter 6 is subject to review within three years of entry into force of the Agreement (i.e. by 2023) 
with a final report to be submitted to the Joint Committee by 2024.  
 
32 While reserving their rights  under the WTO TBT Agreement, WTO Member Parties  agree to apply the 
provisions of Article s 1 to 10 of the WTO TBT  Agreement with respect to Parties that are not WTO Members, to 
the extent that such provisions are not already covered in Chapter 6 of the Agr eement.  WT/REG451 /1 
 
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  3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
Under Article 7 of Chapter 2 the Parties that a re the WTO Members retain their rights and 
obligations under Article XIX of the GATT 1994  and the WTO Agreements on Safeguards,  while non -
WTO Member Parties shall comply with these provisions.  
The Parties commit to notify each other of any existing legisl ation on global safeguards, or an 
absence thereof. Any changes in existing laws or the adoption of new laws  on global safeguards , 
including the application of provisional safeguard measures,  must be notified to the other Parties 
through their contact point s.   
3.4.2.2   Bilateral safeguards  
3.73.  Under Article 8 of Chapter 2 developing country Parties may take safeguard measures during 
the transition period (i.e. up to 2044). They may  only be applied for a period not exceeding 2 years, 
extendable by another 3 years or cumu latively 5 years on the same product.  It may take the form 
of a suspension of the further reduction of customs duty for the good, or an increased rate of customs 
duty to a level not to exceed the lesser of the MFN applied tariff (or general applied tariff for non -
WTO members) at the time the measure is applied or in effect on the day immediately preceding 
the date of entry into force of the Agreement for the Party. No Party can apply a tariff rate quota or 
a quantitative restriction as a form of transitiona l safeguard measure. Provisional measures may be 
taken for up to 200 days in urgent cases which will be counted as part of the period of the final 
measure. The measure may not be applied on the same good and at the same time as a safeguard 
measure under Ar ticle XIX of GATT 1994 and the WTO Agreement on Safeguards.  
3.74.   Article 8 also has provisions on notification requirements, and consultations upon request to 
review notifications. Mutually agreed trade liberalizing compensation shall be provided following 
consultations. If compensation cannot be agreed through consultations, discussion in the Joint 
Committee may be sought to determine the level of compensation.33 
3.75.  The developed country Parties will consider exempting products from the developing country 
Parties  from the application of a safeguard measure. No safeguard measures shall be applied on a 
product originating from a developing country Party, whether or not a WTO Member, if its share of 
imports of the product concerned does not exceed 3%, provided that t he developing country Parties 
with less than 3% import share collectively account for not more than 9% of total imports of the 
product concerned (Article 7.16).  
3.4.2.3   Other Safeguards  
3.4.2.3.1   Industry development measures  
3.76.  The Forum Island Countries may use industry development measures, aimed at, inter alia , 
the establishment of a new industry or the substantial transformation of an existing industry.  
3.77.  Such measures , which must be approved by the Joint Committee,  can be a delay in the 
scheduled tariff liberalization or an increase in customs duty for one or more products, but not 
exceeding the MFN, or non -preferential, applied tariff. The measures can be applied for 7 years, 
extendable by an additional 3 years. They may only be taken during the Party's scheduled tariff 
reduction period on the affected product and will be eligible if the tariff lines concerned as well as 
any other measures in force at the time together account for not more than 8% of the total exports 
of the af fected Party to the requesting Party.34 The measure may not be used at the same time as 
a transitional safeguard under Article 8 for the same good. Article 9 also specifies provisions on 
 
33 Under procedures in paragraphs 3.8 and 3.9.  
34 Measured as the value of the average annual percentage of the exporting Party's exports under those 
lines as a share of its total exports to the requesting Party in the three calendar years immediatel y preceding 
the year in which the measure is requested.  WT/REG451 /1 
 
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  compensation for affected Parties due to the application of such meas ures. As reported by the 
Parties, none of the Parties applied any industry development measures.  
3.4.3   Anti-dumping and countervailing measures  
Article 7 of Chapter 2 regulates anti -dumping and countervailing measures. The WTO Member 
Parties retain their rights and obligations under Articles VI and XVI of the GATT  1994, the WTO  
Agreements on Antidumping and on Subsidies and Countervailing Measures , while non -WTO member 
Parties shall comply with these provisions .  
The Parties commit to notify each other of any exi sting legislation containing anti -dumping or 
countervailing measure provisions , or an absence thereof. Any changes in existing laws or the 
adoption  of new laws must be notified  to the other Parties through contact points.  
3.4.4   Subsidies and State-aid 
3.80.  There are no provisions on subsidies and State-aid related to trade in goods under the 
Agreement.  
3.4.5   Customs -related procedures  
3.81.  In Chapter 4 the Parties agree, inter alia , to ensure predic tability, consistency and 
transparency in the application of customs laws and regulations and to promote cooperation between 
their customs authorities. In addition, they agree  to enhance the implementation of the requirements 
of Article VII of the GATT 199 4, the Agreement on Customs Valuation and other WTO provisions 
relating to customs matters (Article 2).  
3.82.  The Parties are encouraged to conform their customs procedures to international standards 
and recommended practices, in particular those of the World Cu stoms Organization , and to 
periodically review customs procedures with a view to their simplification and the facilitation of trade  
(Article 4).  
3.83.  Broad cooperation between the customs authorities of the Parties is established in Article 5, 
which includes, inter alia, capacity  building and technical assistance  programmes.  As reported by 
the Parties, PACER Plus Implementation Unit delivered some capacity -building and technical 
assistance  programmes since the entry into force of the Agreement.   
3.84.  Chapter 4 also i ncludes numerous trade facilitation provisions, which go beyond those of the 
WTO Agreement on Trade Facilitation in some instances  and includ e, inter alia : 
i. the use of automated systems on the basis of relevant international standards and best 
practices (Article 6) ; 
ii. the release of goods within 48 hours of arrival, without temporary transfer to warehouses 
or other locations (conditional to specified exceptions/flexibilities) (Article 8);  
iii. the expedited issuance of advance rulings (Article 10); and  
iv. an obligation to administer customs procedures for facilitat ing the clearance of low -risk 
goods and focus on high -risk goods (Article 11) . 
3.85.  In determining the value  for customs purposes of goods traded between the Parties, the 
application of Article VII of  GATT 1994 and the Agreement on Customs Valuation, including the 
Interpretative Notes at Annex I to that Agreement, is reaffirmed (Article 9).  
3.86.  The provisions on transparency require that the information concerning procedures for making 
enquiries, all statutory, regulatory and any customs administrative procedures applied or enforced 
by customs administrations, not including law enforcement proced ures and internal operational 
guidelines, shall be published online, or in print form (Article 13). Confidential information, as set 
out in Article 12, shall be maintained as such, unless it is disclosed upon the consent of the providing WT/REG451 /1 
 
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  customs administra tion, or if required by the laws and regulations. In the latter case, an advance 
notice shall, whenever possible, be given to the providing customs administration.  
3.87.  The provisions on the review and appeal in Article 14 give any person that is the recipient  of 
a customs  administrative decision access  to both administrative and judicial reviews. The decision 
on appeal shall be given to the appellant , including the reasons for such decision , in writing.  
3.88.  The Parties are encouraged to address a ny significant cus toms issues affecting trade in goods 
between the m through consultations (Article 15).  
3.89.  The Parties will designate enquiry points  to address enquiries from interested persons 
concerning customs matters . As reported by the Parties, t he PACER Plus Implementati on Unit 
maintains and updates a list of enquiry/contact points from the Parties on customs matters.  
3.90.  Certain flexibilities are provided for a Party that is developing country and not a WTO Member 
in the application of the following provisions: customs valua tion (Article 9.2); advance rulings (Article 
10.1); and transparency (Article 13.3). The developing country Parties will also receive assistance 
in relation to Chapter 4 as provided under Chapter 10 (development and economic cooperation).  
3.91.  Chapter 4 is sub ject to review within three years of entry into force of the Agreement (i.e. by 
2023), the final report shall be submitted to the Joint Implementation Committee by 2024. As 
reported by the Parties, t he PACER Plus Implementation Unit is in the process of re cruiting a panel 
of experts to undertake the General Review of the Agreement , with the aim of completing the review 
in early 2024.  
4  PROVISIONS ON TRADE IN SERVICES  AND INVESTMENT  
Chapters 7, 8 and 9 deal respectively with trade in services,  movement of natural persons, and  
investment . They are complemented by the Parties' schedules of commitments in  Annexes  I, 7-A, 
8-A, and 9-A-B-C-D.  
Like for trade in goods, the Agreement is not the first agreement  between the Parties that 
covers services ( section 5.7 ). Australia and New Zealand already ha ve a bilateral  agreement on 
trade in services .  
4.1  Scope and definitions  
Chapter 7 on trade in services applies to measures affecting trade in services adopted or 
maintained by a Party and covers GATS modes of supply 1, 2 , 3 and 4 (Articles 1 and 2).  It does 
not apply to: (a) services supplied in the exercise of Governmental authority35; (b) Government 
procurement; (c) subsidies or grants by a Party, including Government -supported loans, guarantees 
and insurance; air services36 with some exceptions; and measures affecting natural persons seeking 
access to the employment market or measures regar ding citizenship, residence or employment on 
a permanent basis . The Parties recognize the right to regulate and introduce new regulations on the 
supply of services in order to meet their national policy objectives while ensuring that such 
regulations do no t in themselves a restriction on the supply of the service  (Article 2).  
Chapter 8 on the movement of natural persons applies  to measures affecting the temporary 
entry of natural persons of a Party into the territory of another Party . Further details on Cha pter 8 
are provided in section 4.3.4 of this factual presentation .  
Chapter 9  covers investment and applies to measures adopted or maintained by a Party at the 
central, state, regional or local level of Government relating to (a) investors37 of other Parti es; (b) 
 
35 Nothing in Chapter 7 shall be construed as requiring the privatisation of public services supplied in the 
exercise of Governmental authority (Article 2).  
36 Compared to the  GATS, Chapter 7 applies to aircraft repair and maintenance services; the selling and 
marketing of air transport services; computer reservation system services; and to specialty air services; ground 
handling services; and airport operation services (Article 2).  
37 An investor of a Party means a Party, or a natural person or an enterprise of a Party that has made or 
seeks to make an investment in the territory of another Party . For greater certainty, the Parties understand that, 
 WT/REG451 /1 
 
- 36 - 
 
  covered investments38; and (c), with respect to performance requirements,  to all investments in the 
territory of that Party. It does not apply to procurement, subsidies or grants provided by a Party, 
except subsidies provided in connection with the measures prohibited under  Article 11 on  
performance requirements (Article 3).  It also does not apply to measures adopted or maintained by 
a Party affecting trade in services  (Article 4). Further details on Chapter 8 are provided in section 
4.6 of this fac tual presentation .  
4.2  Denial of benefits  
A Party can deny the benefits of Chapters 7 and 9 (trade in services  and investment , 
respectively ) if the service supplier or an investor of another Party is an enterprise owned or 
controlled by persons of a non -party or the denying Party, and has no substantial business activities 
in the territory of any Party (Articles  16 and 19, respectively ).39  
4.3  General provisions on trade in services   
4.3.1   Market access  
Article 5  of Chapter 7  lists the limitations on market access  that the Parties cannot adopt or 
maintain unless otherwise specified in their respective schedules of specific commitments as set out 
in Annex 7 -A to the Agreement . They mirror those in Article XVI  of the GATS.  
4.3.2   National and MFN treatment  
The Parties agree to  grant : 
a) national treatment to all services and service providers of other Parties in sectors specified 
by each Party in Annex 7 -A to the Agreement  (Article 6 of Chapter 7 );  
b) MFN treatment with respect to any measure covered by the Chapter  7 (trade in services) , 
with the exception of any measure that falls within the scope of any exemptions listed in 
Annex I (Article 3 of Chapter 7); and  
c) national and MFN treatment to investors and covered investments of investors of any other 
Party w ith respect to the acquisition, establishment, expansion, management, conduct, 
operation, and sale or other disposition of investments in its territory (Articles 6 and 7 of 
Chapter 9).  
Regarding investment, national treatment is granted only in sectors sp ecified by each Party in 
Annex 9 -A to the Agreement. Along with broad individual horizontal reservations, the sectors where 
all Parties undertook specific commitments40 include agriculture, hunting and forestry; fishing; 
mining and quarrying; and manufactu ring. In addition, Australia scheduled specific commitments on 
national treatment for electricity, gas and water supply.  
The Parties' MFN exemptions are in Annex I  to the Agreement  and apply both to trade in 
services and investment.  In respect of intellec tual property rights, a Party may derogate from MFN 
and national treatment commitments in Chapter 9, provided it is consistent with the WTO TRIPS 
Agreement.  
 
for the purposes of the definition of “investor” of a Party, an investor “seeks to make” an investment when that 
investor has taken concrete action or actions to make an investment, such as channelling r esources or capital in 
order to set up a business, or obtained a permit or licence  (Article 1).  
38 A covered investment means, with respect to a Party, an investment in its territory of an investor of 
another Party, in existence as of the date of entry int o force of th e Agreement, or established, acquired or 
expanded thereafter, which has been admitted by the host Party subject to its relevant laws, regulations and 
policies  (Article 1).  
39 The Agreement does not contain a definition for "substantial business  activities".  
40 The scope and coverage of the sector -specific commitments vary among the Parties.  WT/REG451 /1 
 
- 37 - 
 
  4.3.3   Commercial presence  
4.11.  Article 1 of Chapter 7 has a similar  definition of "commercial presence" to Art icle XXVIII(d) of 
the GATS,  and means any type of business or professional establishment, including one operating 
through (a) the constitution, acquisition or maintenance of an enterprise41; or (b) the creation or 
maintenance of a branch or a representativ e office; within the territory of a Party for the purposes 
of supplying a service.  
4.3.4   Performance requirements  
Article 11 on the prohibition of performance requirements provides for the consistency of any 
measure taken by a Party  with the WTO Agreement on Trade -Related Investment Measures  (the 
WTO TRIMS Agreemen t), in connection to the establishment, acquisition, expansion, management, 
conduct, operation or sale or other disposition of an investment of an investor of a Party or of a non -
Party i n its territory . 
For the  non-WTO member  Parties , special provisions apply , including  a possibility  to list in 
Annex 9 -D42 measures that do not comply  with the WTO TRIMS Agreement within two years of the 
date of entry into force of the Agreement after which  no new measures that are inconsistent with 
the WTO TRIMS Agreement  may be introduced.  As reported by the Parties, no Party has listed 
measures under Annex 9 -D.  
4.3.5   Senior Management and Boards of Directors  
Under the Agreement, t he Parties may not impose nati onality requirements for senior 
management positions of a company that is a covered investment, nor require that a majority of its 
board of directors, or any committee thereof,  be of a particular nationality, or resident in a Party, 
except for the exemptio ns specified by each Party in Annex 9 -B to the Agreement (Article 10).  
In Annex 9 -B, along with individual horizontal exemptions, the Parties reserve the right to 
adopt or maintain any nationality or residen cy requirements for the board of directors, or any 
committee thereof, of an enterprise that is a covered investment,  provided that the requirement 
does not materially impair the ability of the investor to exercise control over its investment . Australia, 
the Cook Islands, and New Zealand scheduled sector -specific limitations,  inter alia , in agriculture 
hunting and forest ry, fishing, mining and quarrying.    
4.3.6   Movement of natural persons  
4.16.  Chapter 8 applies to measures affecting  the temporary entry of natural persons of a Party 
into the territory of any other Party. As under the GATS, Chapter 8 does not apply to measures 
affecting natural persons seeking access to the employment market of a Party, nor to measures 
regarding citizenship, residence or employment on a permanent basis (Article  3).  
4.17.  The Agreement defines a natural  person of a  Party as a national, citizen or permanent  residen t 
of that Party  in accordance with its laws and regulations43, which is broader than under the GATS  
(Article 2 of Chapter 1).  
4.18.  The Parties reserve the right to apply measures to regulate the entry or temporary stay of 
natural persons  of any other P arty in its territory, including measures necessary to protect territorial  
integrity and to ensure the orderly movement of natural persons across their borders, provided such 
measures are not applied in a manner so as to nullify or impair the benefits accr uing to any other 
Party under th e Agreement (Article 3 of Chapter 8).  
 
41 "Enterprise" means any  entity  constituted or organised under applicable law, whether or not for profit, 
and whether privately or governmentally owned or controlled, including any corporation, trust, partnership, sole 
proprietorship, joint venture, association or similar organisation, and a branch of an enterprise  (Article 2 of 
Chapter 1).  
42 Annex 9 -D to Chapter 9 of the Agreement pr ovides a template for listing measures not compliant with 
the WTO TRIMS Agreement.   
43 Specific provisions apply for the Cook Islands and for Niue (Article 2 of Chapter 1).  WT/REG451 /1 
 
- 38 - 
 
  4.19.  Commitments on the temporary entry of natural  persons are in Annex  8-A, which are country 
specific. In each annex, the Party specifies the conditions and limitations44 governing such 
commitments, including specific requirements and length of stay (Article 4 of Chapter 8)  for all or 
some of the following categories : (a) business visitors, (b) intra -corporate transferees, (c) 
contractual services suppliers, (d) independent service suppliers , (e) installers or services, and ( f) 
skilled or semi -skilled workers , or related categories  of any of the above . Neither Australia, nor New 
Zealand have made  any commitments for skilled or semi -skilled workers.  
4.20.  Table  4.1 below provides an overview of the Parties' commitments under the Agreement, and 
how they relate to their GATS commitments , if applicable . The comparison is based solely on the 
length of s tay and categories committed of services providers. It does not take into account 
commitments made (if any) with respect to the entry of spouses (See Annex 2 ).  
Table 4.1 Overview of commitments for Mode 4 under the Agreement  and the GATS  
Commitments  
Australia  
Cook Islands  
Kiribati  
New Zealand  
Niue  
Samoa  
Solomon 
Islands  
Tonga  
Tuvalu  
Vanuatu  
A. Business visitors or related categories1  +   =  = + +  ≈ 
B. Intra -corporate transferees or related 
categories2 +    +  ≈ + <  ≈ 
C. Contractual services suppliers  +    =  = + +  ≈ 
D. Independent service suppliers or related 
categories3 =   +  = + ≈  + 
E. Installers and servicers  =   =  + + +  + 
F. Skilled or semi -skilled workers  =   =  + + +  + 
 there are commitments under the Agreement.   no commitments  under the 
GATS . 
+: commitments under the Agreement are broader than under the GATS.  
=: commitments under the Agreement and the GATS are the same.  
≈: commitments under the Agreement and the GATS are similar.  
<: commitments under the GATS are broader than under the Agreement.  
General n ote: 
1  Commitments in category A refer to (a) business visitors, (b) investors , or (c) services sellers .  
2  Commitments in category B refer to (a) executives, (b) manag ers, (c) specialists, or (d) 
management trainees on professional development.  
3  Commitments in category D refer to (a) independent executives, (b) personnel engaged in 
establishment , or (c) independent professionals . 
Source:  WTO Secretariat, based on Ann ex 8-A and the Parties' GATS  Schedules o f specific commitments . As 
WTO non -Members, the Cook Islands, Kiribati, Niue and Tuvalu have no GATS schedules.  
 
Compared to the GATS , commitments in mode 4 are in general broader under the Agreement 
as most Parties provide for the temporary entry of additional categories of natural persons  under 
the Agreement and/or have extended their length s of stay. For example, Tonga allows business 
visitors to stay up to 6 months  in one year under the Agreement, instead of 90 days under the GATS. 
All Parties  that are WTO Members , have also made  commitments for business visitors, independent 
professionals, contractual service suppliers , installers and servicers and/or skilled or se mi-skilled 
workers,  in sectors additional to their GATS commitments. . Unlike under the GATS, f oreign workers 
for whom work permits have been issued, as well as their employers, must provide training to 
citizens of Vanuatu . Training of local staff is also required by Samoa and Tuvalu. Moreover, only 
Australia  has made  specific commitments with respect to spouses of the following categories of 
 
44 "Conditions and limitations " include limitations on the total number of visas or the requirement of a 
labour market test.    WT/REG451 /1 
 
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  temporary entrants: intra -corporate transferees, independent professionals and contractual services 
suppliers  (for m ore details, please see Annex 2).  
Requirements and procedures relating to the movement of natural persons are in Article 5 of 
Chapter 8. The Parties agree , inter alia , to expeditiously process complete applications and , on 
request and within a reasonable period of time, notify the applicant of the receipt, status and decision 
concerning the application , including the reasons for refusal and any avenues for review .  
The Parties cannot have recourse to the dispute settlement mechanism under the Agreement 
in the case of a refusal to grant temporary entry unless it involves a pattern of practice and natural  
persons affected have exhausted all available domestic  remedies regarding the matter (Article 8 of 
Chapter 8 ).  
4.24.  Contact points are designated by the Parties to facilitate communications on any matters 
covered by Chapter 8. As reported by the Parties,  the PACER Plus Implementation Unit maintains 
and updates a list of enquiry/contact points from Parties on matters  covered by Chapter 8 . 
4.25.  In the three years following the entry into force of the Agreement, the Parties agree to review 
the commitments on the movement of natural persons  with a n aim of improving the overall 
undertaken commitments  and progressively liberalize t he movement of natural persons among the m 
(Article 9 of Chapter 8). As reported by the Parties,  the PACER Plus Implementation Unit is in the 
process of recruiting a panel of experts to undertake the General Review of the Agreement , with the 
aim of completi ng the review in early 2024.  
4.4  Liberalization commitments  
4.26.   The Parties ' schedules of specific commitments in Annex 7 -A are modelled on the GATS 
schedules with respect to the sectoral classification45 and the separation of sector specific and 
horizontal limitations, the latter applying to all sectors listed.46 For modes 1, 2 and 347, the schedules 
include limitations and conditions on market access and national treatment, and additional 
commitments48.  
4.27.  The provisions on modification or withdrawal of any commitments in the Parties' schedules 
follow those of Article XXI of the GATS  (Article 9) . Any modification of or withdrawal from the 
scheduled commitments must follow the procedures for the rectification or modification of schedules, 
established by the Joint Com mittee. As reported by the Parties,  the procedures for the rectification 
or modification of schedules ha ve not been established  by the Joint Committee . None of the Parties 
have indicated any plans to modif y or withdr aw any commitments under the Agreement.  
4.28.  A review of the trade in services commitments is envisaged i n the three years following the 
entry into force of the Agreement with certain flexibilities envisaged for the developing PACER Plus 
Parties  (Article 18 ). As reported by the Parties,  the PACER Plus Implementation Unit is in the process 
of recruiting a pane l of experts to undertake the General Review of the Agreement , with the aim of 
completing the review in early 2024.  
4.29.  While each Party's liberalization is presented in Annex 2, this Section summarizes  trade in 
services liberalization under Chapter 7, includi ng Annex  7-A.  
4.4.1   Overview  
4.30.  Under PACER Plus, the Parties  make  commitments – full or partial – in between 26 (Solomon 
Islands) and 42 (Tonga) sub -sectors out of the 56 in the WTO Services Sectoral Classification 
 
45 The WTO Services Sectoral Classification (MTN.GNS/W/120), which is based on the UN Provisional 
Central Product Classification (CPC) 1991.   
46 The provisions on scheduling of specific commitments are in Article 8 o f Chapter 7 and are similar to 
those under Article XX of the GATS.  
47 The Parties' specific commitments on Mode 4 are in Annex 8 -A to the Agreement.  
48 Where the Parties undertake commitments not subject to Articles 5 and 6 (market access and national 
treatm ent), such commitments are inscribed as additional commitments (Article 7 of Chapter 7).  WT/REG451 /1 
 
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  (Chart  4.1).49 No Party  has commitments in the following sub -sectors: postal (only Tonga); other 
communication; other distribution; other financial; other health related and social; other 
recreational, cultural and sporting; internal waterways; space; rail and road (only Australia and New 
Zealand); and other transportation and other services not included elsewhere (only New Zealand)  
(Table 4.3).  
4.31.  The degree of liberalization by sector varies with some Parties like Tonga making full 
commitments in about half of the subsectors (26 subsectors), while others  like Australia, New 
Zealand, Samoa and the Solomon Islands made full commitments in less than ten subsectors.50 Most 
Parties made full commitments in computer and related services (except for Australia and Kiribati).  
Chart 4.1 Number of subsectors by level of commitments under the Agreement   
 
Source:  WTO Secretariat based on Annex 7 -A of the Agreement.  
 
4.32.  Some horizontal  reservations are not unique to one Party and in some cases, they are 
replicated, with some differences, by other Parties . For instance, most of the Parties have broad 
reservations regarding investment and ownership of land, as well as any measure on (i) the 
devolution to the private sector of services provid ed in the exercise of governmental authority  at the 
date of entry i nto force of the Agreement; (ii) sale or disposal of government owned entities or 
assets; and  (iii) the provision of law enforcement and correctional services, and specific social 
services51 established or maintained for a public purpose.   
4.33.  The Parties also  include a similar MFN exception  for preferential treatment granted under all 
their existing bilateral or multilateral agreements at the time of the Agreement's entry into force, 
and all agreements in force or signed thereafter involving aviation, fisherie s and maritime matters.  
 
49 The WTO Services Sectoral Classification list (WTO document MTN.GNS/W/120) comprises 12 sectors 
and 56 subsectors. The twelfth sector "Other services not included el sewhere", is counted as one sub -sector in 
this exercise.  
50 The assessment of the level of commitments is at the sectoral level and thus based on the Parties' 
sector -specific reservations only. Such commitments must therefore be read together with any MFN and 
horizontal reservations listed by the Parties under the Agreement to have the overall degree of liberalization in 
a given subsector.   
51 Income security or insurance, social security or insurance, social welfare, public education, public 
training, h ealth, child care, public utilities, public transport and public housing (Schedule of specific commitments 
of Samoa, Annex 7 -A to PACER Plus).  
WT/REG451 /1 
 
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  4.34.  Sectoral commitments under the Agreement are in general more liberal for all the Parties 
compared to the GATS,  with a few exceptions where commitments are the same or seem to be 
narrower. The number of new subsectors added by each P arty under the Agreement varies from 
between 3 (Australia) and 20 (Solomon Islands). The Parties generally broadened their GATS 
commitments in between 11 (Vanuatu) and 21 (Solomon Islands)  sectors , either by adding a new 
subsector or by expanding the scope  of existing commitments in a subsector (Chart 4. 2). For 
instance, the Solomon Islands added commitments in  some sub -sectors in  communication, 
distribution, education, environmental and transport services sectors , which are unbound in its 
GATS' schedule; Samoa and Vanuatu did the same for services auxiliary to all modes of transport, 
and New Zealand , the Solomon Islands and Vanuatu for research and development  services. As 
under the GATS, r ecreational, cultural and sporting services remain  unbound for New Zealand, the 
Solomon Islands and Vanuatu.  
Chart 4. 2 Number  of sectors by level of commitments compared to the GATS  
 
Source:  WTO Secretariat based on Annex 7 -A of the Agreement.  
 
4.4.2   Sector -specific commitments  
4.35.  Table 4.3. summarizes the Parties' sector -specific commitments for modes 1 -3. Commitments 
for mode 4 are described in Section 4.3.4. MFN and horizontal limitations are not taken into account 
in Table 4.3. A detailed description of each Parties' commitments  under the Agreement  is in the 
section by Party in Appendix I  to this factual presentation .  
Table 4.3 Parties'  sectoral commitments in modes 1 -3 under the Agreement  
Sector -specific   
commitments under the Agreement   
Australia  
Cook Islands*  
Kiribati*  
New Zealand  
Niue*  
Samoa  
Solomon Islands  
Tonga  
Tuval u* 
Vanuatu  
1. Business services  
A. Professional  Services  ≈   +  + + +  + 
B. Computer  and Related  Services  +   +  + ∆ =  = 
WT/REG451 /1 
 
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  Sector -specific   
commitments under the Agreement   
Australia  
Cook Islands*  
Kiribati*  
New Zealand  
Niue*  
Samoa  
Solomon Islands  
Tonga  
Tuval u* 
Vanuatu  
C. Research  and Development  Services  +   =  = ∆ =  ∆ 
D. Real  Estate  Services  <   =  = = ∆  = 
E. Rental/Leasing  Services  without  Operators  =   =  + = ∆  ∆ 
F. Other  Business  Services  +   +  + ∆ +  + 
2. Communication services  
A. Postal  services  =   =  = = =  = 
B. Courier  services  =   =  = ∆ =  = 
C. Telecommunication  services  ≈   =  = ∆ =  = 
D. Audiovisual  services  =   =  = = =  = 
E. Other  =   =  = = =  = 
3. Construction and related engineering services  
A. General  construction  work for buildings  =   +  = = =  = 
B. General  construction  work for civil engineering  =   +  = ≈ =  = 
C. Installation  and assembly  work  =   +  = ∆ =  = 
D. Building  completion  and finishing  work  =   +  = ∆ =  = 
E. Other  ∆   +  = = =  = 
4. Distribution services  
A. Commission  agents'  services  <   =  ≈ ∆ <  ≈ 
B. Wholesale  trade services  ≈   =  ∆ ∆ <  ≈ 
C. Retailing  services  ≈   =  = = <  ≈ 
D. Franchising  =   =  = = <  ≈ 
E. Other  =   =  = = = --- = 
5. Educational services  
A. Primary education services  =   =  = = =  = 
B. Secondary education services  =   =  = ∆ =  = 
C. Higher education services  =   =  = ∆ =  = 
D. Adult education  =   =  = ∆ =  = 
E. Other education services  +   ∆  = ∆ =  = 
6. Environmental services  
A. Sewage services  ≈   ∆  = ∆ =  = 
B. Refuse disposal services  ≈   ∆  = ∆ =  = 
C. Sanitation and similar services  ≈   ∆  = ∆ =  = 
D. Other  ∆   ∆  = = =  ∆ 
7. Financial services  
A. All insurance  and insurance -related  services  +   +  + = +  = 
B. Banking  and other  financial  services  ≈   =  = = =  = 
C. Other  =   = --- = = =  = 
8. Health related and social services  
A. Hospital services  ∆   =  ∆ = =  = 
B. Other Human Health Services  =   =  = = ∆  = 
C. Social Services  =   =  = = ∆  = 
D. Other  =   =  = = =  = 
9. Tourism and travel related services  
A. Hotels  and restaurants (incl. catering)  =   =  = < =  = 
B. Travel  agencies  and tour operators'  services  +   =  = ∆ ∆  = 
C. Tourist  guides  services  =   =  = = ∆  = 
D. Other  =   =  = = =  = 
10. Recreational, cultural and sporting services  
A. Entertainment  services  =   =  + = +  ∆ 
B. News agency services  =   =  ∆ = =  ∆ 
C. Libraries, archives, museums and other 
cultural services  =   =  ∆ = ∆  = 
D. Sporting and other recreational services  <   =  ∆ = ∆  ∆ WT/REG451 /1 
 
- 43 - 
 
  Sector -specific   
commitments under the Agreement   
Australia  
Cook Islands*  
Kiribati*  
New Zealand  
Niue*  
Samoa  
Solomon Islands  
Tonga  
Tuval u* 
Vanuatu  
E. Other  =   =  = = =  = 
11. Transport services  
A. Maritime Transport Services  +   =  + ∆ +  ∆ 
B. Internal Waterways Transport services  =   =  = = =  = 
C. Air  Transport  Services  +   +  = ∆ +  + 
D. Space  Transport services  =   =  = = =  = 
E. Rail  Transport  Services  ∆   =  = = =  = 
F. Road  Transport  Services  +   =  = = =  = 
G. Pipeline  Transport services  =   =  = = =  = 
H. Services auxiliary to all modes of transport  +   +  ∆ ∆ +  ∆ 
I. Other  Transport  Services  =   =  = = =  = 
12. Other Services not Included Elsewhere  
 =   ∆  = = =  = 
 No market access or 
national treatment 
limitations under the 
Agreement   Some market access or 
national treatment limitations 
under the Agreement   No commitments 
under the Agreement  
+: commitments under the Agreement are broader than under the GATS.  
=: commitments under the Agreement and the GATS are the same.  
≈: commitments under the Agreement and the GATS are similar.  
<: commitments under the GATS are broader than under the Agreement.  
∆: new sub -sector added under the Agreement as there no commitments under the GATS.  
*: non -WTO Member.  
Note:  MFN and horizontal limitations, as well as Mode 4 commitments/limitations are not considered.  
Source:  Annex 7 -A of the Agreement.   
 
4.5  Regulatory provisions  
4.5.1   Domestic regulation  
Article 10  of Chapter 7  on domestic regulation  builds upon the disciples of Article VI of the 
GATS , ensuring that all measures of general application affecting trade in services are administered 
in a reasonable, objective and impartial manner.   
Following  results of the WTO negotiations pursuant to Article VI:4 of the GATS (disciplines 
relating to qualification requirements and procedures, technical standards, licensing requirements 
and procedures), the Parties agree to review and amend, as appropriate, Article 10.  
If authorization is required for the supply of the service in which the specific commitment is 
made, the Parties commit that their competent authority  will: 
a. in case of an in complete application, identify the missing information and provide the 
applicant with an opportunity to remedy deficiencies within a reasonable timeframe;  
b. inform the applicant of the decision concerning the application;  
c. provide information concerning the s tatus of the application;  
d. inform and explain the reason for  the rejection of the application, and the timeframe to 
appeal the decision. Within reasonable time limits, the application can be resubmitted.     WT/REG451 /1 
 
- 44 - 
 
  
Subject to the Parties' domestic laws and regulations , service suppliers are allowed to use the 
business names under which they ordinarily trade in other Parties .  
Transparency  in Article 17  includes publication requirements for all measures of general 
application  relating to licensing and qualification requ irements and procedures, and technical 
standards. International agreements pertaining to or affecting trade in services are also to be 
published promptly or otherwise made publicly available.  The Parties agree to respond promptly to 
all requests by another  Party for specific information on any measures of general application which 
pertain to or affect the operation of Chapter 7 or international agreements mentioned above . 
4.41.  Contact points are designate d by the Parties  to facilitate communications  on any matters 
covered by Chapter 7.  As reported by the Parties,  the PACER Plus Implementation Unit maintains 
and updates a list of enquiry/contact points from Parties on matters covered by Chapter 7.  
4.5.2   Recognition  
4.42.  Similar to Ar ticle VII of the GATS, a Party may, subject to specified requirements, recognise 
the education or experience obtained, requirements met, or licenses or certifications granted in a 
particular country for the authorisation, licensing or certification of serv ice suppliers . Under the 
Agreement , when a Party recognizes, autonomously or by agreement , the education or experience 
obtained, requirements met, or licenses or certifications granted in the territory of a non -party, the 
Party is not obliged to accord such recognition to another  Party. The Parties  agree to actively 
encourage consultations between  their relevant bodies to explore the possibilities for recognition of 
qualifications or professional recognition or registration  (Article 11 of Chapter 7 (trade i n services)) .  
4.43.  The provisions of Article 11 of Chapter 7 also apply, mutatis mutandis , to authorisation, 
licensing or certification of natural persons as in Article 6 of Chapter 8 (movement of natural 
persons).   
4.44.  Under the Arrangement on Labour Mobility, the Parties  acknowledge the importance of the 
recognition of qualifications throughout the region and agree to consider the opportunities offered 
by their accession to the Revised Asia -Pacific Regional Convention o n the Recognition of 
Qualifications in Higher Education 2011.  
4.5.3   Subsidies  
4.45.  Subsidies or grants by a Party, including government -supported loans, guarantees and 
insurance , are excluded from the scope of Chapter  7 on trade in services  (Article 2.2(c)); however , 
where  subsidies of one Party affect trade in services  of another Party, consultations are to be hold 
with a view to reaching a mutually satisfactory solution  (Article 15) . Upon the conclusion of 
negotiations on trade distorting subsidies on trade in serv ices under Article XV of the GATS, the 
Parties agree to review  the operation of  Article 15.  
4.5.4   Safeguards  
4.46.  The Parties agree to discuss the appropriate amendments to Chapter 7 upon the conclusion 
of the multilateral negotiations pursuant to Article X of the GATS on emergency safeguard measures. 
In the meantime, i n case  the implementation of commitments under the Agreement causes  
substantial adverse impact s on a service sector of a Party, th e affected Party may request 
consultations with the other Party or Parties. Any agreed solutions shall be notified to all other Parties 
as soon as practicable.  As reported by the Parties,  none of the Parties have applied any emergency 
measures.  
4.5.5   Other provisions on i nvestment  
Chapter 9 covers investment  and applies to (a) investors of other Parties; (b) covered 
investments; and (c), with respect to performance requirements, to all investments in the territory 
of that Party  (Article 3). It is complemented by the Parties' schedules of commitments on 
investment ; senior management and board of directors ' exemptions; expropriation and 
compensation; and a list of measures not compliant the WTO TRIMS Agreement  (Annexes 9 -A-B-C-
D, respectively).  WT/REG451 /1 
 
- 45 - 
 
  
Although Chapter 9 does not apply to measures adopted or maintained by a  Party affecting 
trade in services, provisions on minimum standard of treatment; senior management and boards of 
directors; compensation for losses; expropriation and compensation; free transfer of funds; and 
subrogation  apply, mutatis mutandis , to any mea sure affecting the supply of service by a service 
supplier of a Party through commercial presence in the territory of any other Party pursuant to 
Chapter 7 ( trade in services), but only to the extent that any such measures relate to a covered 
investment an d an obligation under this Chapter, regardless of whether such a service sector is 
scheduled in a Party's Schedules of Specific Commitments in Annex 7 -A (Article 4).  
In addition to the provisions on denial of benefits, MFN and national treatment, performan ce 
requirements  and senior management and board of directors, as described in previous sections , 
Chapter 9 includes provisions dealing with  corporate social responsibility (Article 5),  minimum 
standards of treatment (Article 9), treatment in case of armed conflict or civil strife (Article 12), 
expropriation and compensation (Article  13), free transfer  of funds  (Article 14), special formalities 
and disclosure of information (Article  16), subrogation (Article  17), the need to ensure environment, 
health and other regulatory objectives ( Article 19 ), and promotion and facilitation of investment  
(Article 20).  
The Parties agree to accord to covered investments of investors of any other Party the 
customary international law minimum standard of treatment of aliens  including fair and equitable 
treatment and full protection and security  (Article 9).  
No Party shall expropriate or nationalise a covered investment either directly or indirectly 
through measures equivalent to expropriation or nationalisation , except (a) for public purposes , (b) 
in a non -discriminatory manner , (c) in accordance with due process of law, and (d) upon payment 
of prompt, adequate and effective compensation.  The decision to expropriate and of the valuation 
of investments might be subject to rev iew by the request of an investor of a Party who is affected 
by the direct expropriation.52  
Nothing in Chapter 9 shall prevent a Party from adopting, maintaining or enforcing measures 
otherwise consistent with the Agreement  to ensure that its investment a ctivity is undertaken in a 
manner sensitive to environmental, health or other regulatory objectives (Article  19). The Parties 
also reaffirm the importance of encouraging enterprises to voluntarily incorporate internationally 
recognised standards, guideline s and principles of corporate social responsibility (Article 5). 
4.53.  Transparency provisions in Article 15  and an exchange of information on competent 
authorities and contact points  provide for an information exchange between the Parties on measures 
that may h ave a material impact on any covered investment  while consultations are foreseen under  
the provisions of Article 5 of Chapter 14 (consultations and dispute settlement) regarding any actual 
or proposed measure or any other matter that i s consider ed to materially affect the operation of 
Chapter  9. As reported by the Parties,  the PACER Plus Implementation Unit maintains and updates 
a list of enquiry/contact points from Parties on customs matters.  
4.54.  The Parties will review commitments on investment, within  three years following the entry 
into force of the Agreement and periodically thereafter. The limited capacities of developing country 
Parties are recognised and will be considered  in the review. As reported by the Parties,  the PACER 
Plus Implementation Uni t is in the process of recruiting a panel of experts to undertake the General 
Review of the Agreement , with the aim of completing the review in early 2024.  
 
52 The provision s on expropriation do not apply to the issuance of compulsory licenses granted in 
accordance with (i) the WTO TRIPS Agreement for WTO Member  Parties, or (ii) relevant international agreements 
on intellectual property rights for  non-WTO member  Parties (Article  13). Annex 9 -C provides further clarifications 
on the application of expropriation and compens ation provisions.  WT/REG451 /1 
 
- 46 - 
 
  5  GENERAL PROVISIONS OF THE AGREEMENT  
5.1  Transparency  
In addition to transparency provisions in individua l Chapters53, Chapter 13 obliges the Parties , 
whenever possible, to publish or otherwise ma ke publicly accessible laws, regulations, procedures, 
and administrative rulings of general application  relating to any matter covered by the Agreement. 
Such measures, to the exten t possible, are to be made available in electronic form or online. Any 
proposed measures54 and opportunity to comment on them are also covered by Chapter 13.  
To the extent possible, the Parties also commit to notify any proposed or ac tual measure that 
might affect any other Party or materially affect the operation of the  Agreement and to provide 
information on such measures in case of the request (Chapter 13.3).  
Provisions in Chapter 15 (final provisions)  on disclosure of information a nd confidentiality 
ensure that  information classified as confidential shall be used for specified purposes and not be 
otherwise disclosed without the specific permission of the Party providing the information, except to 
the extent that the Party receiving the information is required to provide the information under its 
domestic law (Articles 5 and 6, respectively).   
5.2  Current payments and capital movements  
Article 1 2 of Chapter 7 (trade in services)  on payments and transfers to a large extent replicates 
the provisions of Article XI of the GATS, and, inter alia , forbids  the Parties from apply ing restrictions 
on international transfers and payments for current transactions relating to their specific 
commitments, except for security exceptions and on  measures  to safeguard the balance of 
payments.  
5.3  Exceptions  
5.5.  Chapter 11 provides for  exceptions for general and security reasons , safeguard s for the balance 
of payments, prudential55 and taxation measures, and the Treaty of Waitangi.  
5.6.  PACER Plus also provides for the Parties to take measures for prudential reasons . If such 
measures do not conform with the  provisions of  the Agreement, they  shall not be  used as a means 
of avoiding the Party 's commitments or obligations under the Agreement (Article 4 of Chapter 11).  
5.3.1   General exceptions  
Article XX of the GATT 1994 is incorporated into the  Agreement , mutatis mutandi s, and made 
applicable for most provisions of the Agreement, wh ich govern trade in goods between the Parties  
while Article XIV of the GATS, including its footnotes, is incorporated into the Agreement, mutatis 
mutandis  for services . In addition to the above , the Agreement include s, inter alia , environmental 
measures (i ) necessary to protect human, animal or plant life or health, or (ii) relating to the 
conservation of living and non -living exhaustible natural resources (Article 1 of Chapter 11).  
5.3.2   Security exceptions  
5.8.  Similar to Article XXI of the GATT 1994 and Article XIV  bis of the GATS, Article 2 of Chapter 11  
permits the Parties to take measures to protect their essential security interests, including any action 
 
53 Such as on es, trade in goods (Articles 13 and 14 of Chapter 2); measures and procedures related to 
trade remedies (Articles 7 and 8, Chapter 2); customs matters (Article 13 of Chapter 4); SPS and TBT measures 
(Articles 8 of Chapter 5 an d 8 of Chapter 6, accordingly); trade in services (Article 17 of Chapter 7); and 
investment (Article 15 of Chapter 9).  
54 A proposed measure may include a policy discussion document, a summary of proposed regulations or 
the draft text of a law or regulation  (Article 2 ). 
55 Prudential measures including for the protection of investors, depositors, policy holders or persons to 
whom a fiduciary duty is owed by a financial service supplier, or to ensure the integrity and stability of the 
financial system.  WT/REG451 /1 
 
- 47 - 
 
  to protect critical public infrastructures56 (communications, power and water infrastructures ) from 
deliberat e attempts intended to disable or degrade such infrastructures .  
5.9.  The Parties agree that any  action,  taken under security exceptions , must be  notified to the 
Joint Committee. As reported by the Parties,  none of the Parties have taken any action under security 
exceptions, to date.  
5.3.3   Taxation  
Article 5 of Chapter 11 states  that nothing in the Agreement shall apply to taxation measures57 
or oblige a Party to extend to any other Party the benefit of any treatment, preference or privilege 
arising from any tax  convention by which the Party is bound.58  Nothing in the Agreement shall affect 
the rights and obligations of any Party under any tax convention  with the tax convention prevailing  
in the event of any inconsistency between itself and .59  
5.3.4   Safeguards for ba lance of payments reasons  
5.11.  Under Article 3 of Chapter 11 the Parties may take temporary  safeguard s to protect the 
balance of payments (BOP)  as follows : 
i. For trade in goods, import restrict ions are authorized in accordance with the GATT 1994, 
including Article XVIII:B, and the WTO Understanding on the Balance -of-Payments 
Provisions ; 
ii. For trade in services, restrictions on trade in services may be taken or maintained for sectors 
where  it has under taken commitments, including payments or transfers for transactions 
related to such commitments;  
iii. For investment, a Party is authorized to adopt or maintain restrictions on payments or 
transfers related to covered investments60. 
5.12.  Such restrictions shall be, inter alia , consistent with the Articles of the IMF; temporary and 
phased out progressively; and applied on a non -discriminatory basis . The Parties will notify the 
measures  promptly to the other Parties.   As reported by the Parties,  the none of the Parties  have 
applied BOP safeguard measures.  
5.3.5   Treaty of Waitangi  
5.13.  Provided such measures are not used as a means of arbitrary or unjustified discrimination or 
as a disguised restriction on trade in goods and services, nothing in the Agreement precludes the 
adoption by New Zealand of measures it deems necessary to accord more favourable treatment to 
Māori for matters covered by the Agreement, including in fulfilment of its obligations under the 
Treaty of Waitangi. The interpretation of the Treaty of Waitangi, including the nature of the rights 
 
56 This includes critical public infrastructures whether publicly or privately owned  (footnote 4 to Article 2.1 
of Chapter 11 to the Agreement).  
57 For the purposes of Article 5 of Chapter 11, taxes and taxation measures include excise duties and 
charge s equivalent  to an internal tax imposed consistently with Article III:2 of GATT 1994, in respect of a like 
domestic product or in respect of an article from which the imported product has been manufactured or produced 
in whole or in part (Article 5.1 of Chapter 11 of the Agreement).  
58 The Agreement only applies to tax measures, where corresponding rights and obligations are granted 
under the WTO Agreement, or under the provisions on the prohibition of performance requirements (Article 11 
of Chapter 9 (investment)).  The provisions on e xpropriation and compensation , in Article 13 of Chapter 9, also 
apply to taxation measures.  
59 If an issue of inconsistency arises between the Agreement and a tax convention between two or more 
Parties, the Agreement foresees that the matter be first addressed by the competent authorities of the Parties 
with a view to determine the existence (or not) and extent of any alleged inconsistency. It is only at a later stage 
that the issue may be referred to the mechanism established under Cha pter 14 to settle disputes or under  
relevant provisions of  Chapter 9 (investment).  
60 Covered investment means with respect to a Party, an investment in its territory of an investor of 
another Party, in existence as of the date of entry into force of this A greement, or established, acquired or 
expanded thereafter, which has been admitted by the host Party subject to its relevant laws, regulations and 
policies  (Article 1 of Chapter 9 (investment) of the Agreement).  WT/REG451 /1 
 
- 48 - 
 
  and obligations arising under  it, shall not be subject to the dispute settlement provisions of the 
Agreement (Article 6 of Chapter 11).  
5.4  Accession and withdrawal  
Any State, separate customs territory or self -governing entity may accede  to or associate 
with the Agreement, subject to the terms and conditions to be agreed with the Parties . An expedited 
accession process is established for Pacific Island Countries which had participated  in the PACER 
Plus negotiations but were unable to sign by the time the Agreement entered into force61 (Article 9 
of Chapter 15).  
Article 11 of Chapter 15 provides for  withdrawal to take effect six months after a Party submits  
an advance written notice of withdrawal to the other Parties. In case more than half of the Parties 
have notified their withdrawal fr om the Agreement, PACER Plus shall be terminate d. 
5.5  Institutional framework  
Chapter 12, establishes a Joint Committee  to, inter alia , consider any matter relating to the 
implementation and operation of the Agreement and the associated Development and Economi c 
Work Programme , and supervise the work of subsidiary bodies.  
Three subsidiary bodies are established under the Agreement with their functions specified in 
Annex 12 -A:  
• Committee on Trade in Goods, Rules of Origin and Customs Procedures;  
• Committee on Sa nitary and Phytosanitary Measures and Technical  Barriers to Trade; and  
• Committee on Services, Movement of Natural Persons and Investment.  
5.18.  The Joint Committee may establish additional subsidiary bodies, including ad hoc  bodies, and 
assign them with tasks o n specific matters. As reported by the Parties,  all the Committees referred 
to in paragraph 5.17 have been established including a Budget Committee and a Labour Mobility 
Working Group . 
5.19.  All decisions of the Joint Committee and any subsidiary bodies are taken by mutual 
acceptance.  
5.20.  Support for participation of officials from Pacific  Island Countries in the meetings of the Joint 
Committee and other subsidiary bodies is set out in Article 4 of Chapter 12.  
5.21.  Contact points are designated by each Party to facilitate communication on any matters 
relating to the Agreement. As reported by the Parties,  rules and procedures of the Joint Committee 
and terms of reference  of each Committee were establis hed. The Joint Committee  and the subsidiary 
bodies have been meeting regularly online on an annual basis. The Joint Committee had its first face 
to face meeting in May 2023, which was held in Niue.  
5.6  Dispute settlement  
5.22.  The goal of the dispute settlement sys tem under Chapter 14 , is to interpret the Agreement in 
accordance with the customary rules of treaty interpretation of public international law.  The priority 
is to settle disputes through mutually agreed solutions if possible; otherwise, like the WTO, ther e 
are three stages to the dispute settlement process: consultations, establishment of a Panel and 
implementation of the findings of the Panel.  
5.23.  A forum selection clause permits  the complaining Party to select the dispute settlement forum, 
including under a nother international agreement to which the Parties of the dispute are party, and 
use that  forum to the exclusion of other possible fora in respect of the matter at issue (Article 7).  
 
61 This refers to the Federated States of Micronesia, Palau and Republic of the Marshall Islands.  WT/REG451 /1 
 
- 49 - 
 
  5.24.  Articles 8 through 18 establish disciplines and procedural steps, mainl y modelled on the WTO 
dispute settlement modalities, including for  the establishment of panels; panel procedures; interim 
and final reports; and implementation , compliance review  and compensation and suspension of 
benefits in case of non -compliance. Chart 5.1 below summarizes the main steps of the dispute 
settlement mechanism.  WT/REG451 /1 
 
- 50 - 
 
  Chart 5. 1 Consultations and  Dispute Settlement Mechanism established by the Agreement , 
Chapter 14.  
 
Source:  WTO Secretariat based on the Agreement.  
30 days  
30 days  
15 days  
30 days  
Consultations (Art. 5)  
Establishment of a Panel  
(Art. 11)  
Settlement of disputes  
Implementation  
(Art. 15)  
Request for the establishment of a 
Panel (Art. 8)  
30 days : 2 panellist s  
 
45 days : Chair  
+ 7 days  if appointment by lot  
 
Interim report (Art. 14 bis) 
 Final report  (Annex 14 -A(29))  
60 days  
20 days  
Appointments of the panellists 
and a Chair  
90 days  
45 days  
Consultations  
Reasonable period of time 
determined by the Panel applies  
45 days  
Compliance Review  
(Art. 16)  
Compensation and (temporary) 
suspension of benefits (Art. 17)  
Compliance Review Panel  
30 days  
Interim report  
 Final report  
Assessment report by the 
Panel  
(final and binding)  
60 days  
30 days  
30 days  
Goods offices, conciliation or 
mediation (Art. 6)  
Suspension and termination of 
proceedings (Art. 14)  
Release of the final Panel report 
to the public ((Annex 14A(31))  
Notification by the Party complained 
against of measures and timeframes 
to be taken to comply.  WT/REG451 /1 
 
- 51 - 
 
  5.25.  At any time, the Parties may agree to good offices, conciliation or mediation, which might be 
offered by the Secretary -General of the Pacific Islands Forum Secretariat or  a nominee, acting in an 
ex officio  capacity (Article 6 of Chapter 14).  
5.26.  The Agreement also provides for certain flexibilities in consultations and the settlement of 
disputes involving developing country Parties, and if the case is considered urgent (e.g. if perishable 
goods are involved).  
5.27.  The provisions of Chapter 10 (developmen t and economic cooperation) are not subject to 
dispute settlement under Chapter 14 of the Agreement (Article 3 of Chapter 14).  
5.7  Relationship with other agreements concluded by the Parties  
5.28.  In addition to the overlapping agreements of the Parties, u nder Arti cle 3, Chapter 15, each 
Party reaffirms its rights and obligations under other agreements to which one or more other Parties 
are party, including under the WTO Agreement , in the case of a WTO Member. Nothing in the 
Agreement  shall be construed to derogate from any right or obligation a Party has under existing 
agreements to which one or more other Parties are party, including under the WTO Agreement in 
the case of a WTO Member.  In the event of any inconsistency between the Agreement and any other 
agreement to which two or more Parties are party, those Parties shall consult with a view to finding 
a mutually satisfactory solution, taking into account applicable principles of international law. The 
provisions of PACER Plus, upon entry into force, shall, as betw een its Parties, prevail to the extent 
of any inconsistency over the provisions of the SPARTECA.  
5.29.  Table 5. 1 below shows the Parties' participation in all RTAs, notified and non -notified, other 
than the Agreement.  
Table 5.1: PACER Plus Parties' participation in other RTAs (notified and non -notified in 
force), as of 2 October  2023  
RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provisions  
AUSTRALIA  
United Kingdom – Australia  31-May-23 Goods & 
Services  2023 GATT Art. XXIV & GATS Art. V  
India – Australia  29-Dec-22 Goods & 
Services  2023 GATT Art. XXIV & GATS Art. V  
Indonesia – Australia  05-Jul-20 Goods & 
Services  2021 GATT Art. XXIV & GATS Art. V  
Peru – Australia  11-Feb-20 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
Hong Kong, China - Australia  17-Jan-20 Goods & 
Services  2020 GATT Art. XXIV & GATS Art. V  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)  30-Dec-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Australia – China  20-Dec-15 Goods & 
Services  2016 GATT Art. XXIV & GATS Art. V  
Japan – Australia  15-Jan-15 Goods & 
Services  2015 GATT Art. XXIV & GATS Art. V  
Republic of Korea - Australia  12-Dec-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
Malaysia – Australia  01-Jan-13 Goods & 
Services  2013 GATT Art. XXIV & GATS Art. V  
ASEAN - Australia - 
New Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS Art. V  
Australia – Chile 06-Mar-09 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
Thailand – Australia  01-Jan-05 Goods & 
Services  2004 GATT Art. XXIV & GATS Art. V  
United States - Australia  01-Jan-05 Goods & 
Services  2004 GATT Art. XXIV & GATS Art. V  
Singapore – Australia  28-Jul-03 Goods & 
Services  2003 GATT Art. XXIV & GATS Art. V  WT/REG451 /1 
 
- 52 - 
 
  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provisions  
Australia - New Zealand Closer 
Economic Relations Trade 
Agreement (ANZCERTA)  01-Jan-83 
01-Jan-89 Goods  
Services  1983 
1995 GATT Art. XXIV  
GATS Art. V  
South Pacific Regional Trade 
and Economic Cooperation 
Agreement (SPARTECA)  01-Jan-81 Goods  1981 Enabling Clause  
Australia - Papua New Guinea 
(PATCRA)  01-Feb-77 Goods  1976 GATT Art. XXIV  
Regional Comprehensive 
Economic Partnership (RCEP) 
Agreement  01-Jan-22 Goods & 
Services  Not notified  
NEW ZEALAND  
United Kingdom – New Zealand  31-May-23 Goods & 
Services  2023 GATT Art. XXIV & GATS Art. V  
Comprehensive and Progressive 
Agreement for Trans -Pacific 
Partnership (CPTPP)  30-Dec-18 Goods & 
Services  2018 GATT Art. XXIV & GATS Art. V  
Republic of Korea - New 
Zealand  20-Dec-15 Goods & 
Services  2015 GATT Art. XXIV & GATS Art. V  
New Zealand - Chinese Taipei  01-Dec-13 Goods & 
Services  2013 GATT Art. XXIV & GATS Art. V  
Hong Kong, China - New 
Zealand  01-Jan-11 Goods & 
Services  2011 GATT Art. XXIV & GATS Art. V  
New Zealand – Malaysia  01-Aug-10 Goods & 
Services  2012 GATT Art. XXIV & GATS Art. V  
ASEAN - Australia - New 
Zealand  01-Jan-10 Goods & 
Services  2010 GATT Art. XXIV & GATS Art. V  
China - New Zealand  01-Oct-08 Goods & 
Services  2009 GATT Art. XXIV & GATS Art. V  
Trans -Pacific Strategic 
Economic Partnership  28-May-06 Goods & 
Services  2007 GATT Art. XXIV & GATS Art. V  
Thailand - New Zealand  01-Jul-05 Goods & 
Services  2005 GATT Art. XXIV & GATS Art. V  
New Zealand - Singapore  01-Jan-01 Goods & 
Services  2001 GATT Art. XXIV & GATS Art. V  
Australia - New Zealand Closer 
Economic Relations Trade 
Agreement (ANZCERTA)  01-Jan-83 
01-Jan-89 Goods  
Services  1983 
1995 GATT Art. XXIV  
GATS Art. V  
South Pacific Regional Trade 
and Economic Cooperation 
Agreement (SPARTECA)  01-Jan-81 Goods  1981 Enabling Clause  
Regional Comprehensive 
Economic Partnership (RCEP) 
Agreement  01-Jan-22 Goods & 
Services  Not notified  
Cook Islands *, Kiribati *, Niue *, Samoa, Solomon Islands, Tonga, Tuvalu * and Vanuatu  
United Kingdom - Pacific Statesb 01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of Samoa  01-Jan-21 Goods  2020 GATT Art. XXIV  
• United Kingdom - Pacific 
States - Accession of 
Solomon Islands  01-Jan-21 Goods  2020 GATT Art. XXIV  
EU - Pacific Statesc 20-Dec-09 Goods  2011 GATT Art. XXIV  
• EU - Pacific States - Accession 
of Solomon Islands  17-May-20 Goods  2020 GATT Art. XXIV  
• EU - Pacific States - Accession 
of Samoa  31-Dec-18 Goods  2020 GATT Art. XXIV  
Pacific Island Countries Trade 
Agreement (PICTA)d 13-Apr-03 Goods  2008 Enabling Clause  
• PICTA - Accession of Palau  Not provided  Goods   Not notified  
• PICTA - Accession of the 
Marshall Islands  Not provided  Goods   Not notified  
Melanesian Spearhead Group 
(MSG)e 01-Jan-94 Goods  1999 Enabling Clause  WT/REG451 /1 
 
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  RTA Name  Date of 
entry into 
forcea Coverage  GATT/WTO Notification  
Year  WTO Provisions  
South Pacific Regional Trade 
and Economic Cooperation 
Agreement (SPARTECA)f 01-Jan-81 Goods  1981 Enabling Clause  
a Dates of the first entry into force for at least one of the Parties.  
b Parties to the United Kingdom – Pacific States Agreement are  Fiji; Papua New Guinea; United Kingdom; 
Samoa  and Solomon Islands . 
c Parties to the European Union – Pacific States Agreement are  the European Union; Fiji; Papua New 
Guinea; Samoa  and Solomon Islands . 
d Parties to the PICTA are: Cook Islands; Fiji; Kiriba ti; Marshall Islands; Micronesia, Federated States 
of; Nauru; Niue;  Palau;  Papua New Guinea; Samoa; Solomon Islands; Tonga; Tuvalu and Vanuatu.  
e Parties to the MSG are Fiji; Vanuatu; Papua New Guinea and Solomon Islands.  
f Parties to the SPARTECA are Australia; Cook Islands; Fiji; Kiribati; Marshall Islands; Micronesia, 
Federated States of ; Nauru; New Zealand; Niue; Papua New Guinea; Samoa ; Solomon Islands;  Tonga; 
Tuvalu  and Vanuatu . 
* Non-WTO Members .  
Source:  WTO Secretariat. Further information on these  Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
5.8  Government procurement  
5.30.  There are no pro visions on Government procurement in the Agreement . 
5.9  Intellectual  property rights  
5.31.  There are no provisions on intellectual property rights in the Agreement.  
5.10  Competition , monopolies and exclusive service suppliers  
5.32.  There are no provisions on competition in the Agreement.  
5.33.  Under Article 13 of Chapter 7 (trade in services), which is mostly buil t upon A rticle VIII of the 
GATS, the Parties agree , inter alia , to ensure that any monopoly supplier of a service does not, in 
the supply of the monopoly s ervices in the relevant market, act in a manner inconsistent with that 
Party's obligations under Articles 3, 5, 6 and 7 ( on MFN, market access, national treatment and 
additional conditions)  of Chapter 7.  Article 13 also applies to exclusive service supplie rs.  
5.11  Environment  
5.34.  The Agreement does not contain specific disciplines on environment. However, under Article 
19 (Chapter 9, investment), while agreeing to respect each other's' rights to adopt or maintain any 
measure to ensure that investment activity in th eir territories is undertaken in a manner sensitive 
to its environmental, health, or other regulatory objectives, the Parties recognise that it is 
inappropriate to encourage investment by investors of another Party and of non -Parties by not 
enforcing their  own environmental, health, labour, safety or other regulatory standards.  
5.12  Labour  
5.35.  In addition to discouraging investment by lowering labour standards as above, the Agreement  
establishes an Arrangement on Labour Mobility, of a best -endeavour nature , which se ts up a broad 
regional framework for labour mobility cooperation, including through a Pacific Labour Mobility 
Annual Meeting  (PLMAM)  as a mechanism to advance the areas of cooperation identified by the 
Parties (such as the enhancement of existing labour mo bility schemes, support for institutions, 
tertiary education, qualifications recognition, etc.). As reported by the Parties,  PLAMAM 2021 was 
held virtually and hosted by Samoa.  PLMAM 2022 (Face -to-face) were again hosted by Samoa  on 
10 November 2022 . Vanuatu is to host next PLMAM in November 2023. WT/REG451 /1 
 
- 54 - 
 
  5.13  Electronic commerce  
5.36.  There are no provisions on electronic commerce in the Agreement . 
5.14  Small and medium sized enterprises  
5.37.  There are no provisions on small and medium sized enterprises in the Agreement.  
5.15  Other  
5.15.1   Development and Economic Cooperation  
Under Chapter 10 the Parties agree to improve and complement their existing development 
and economic cooperative partnerships in trade and investment related areas, taking into accoun t 
the need identified by the developing country Parties; and mutually prioritized and determined by 
the participating Parties62.  
To achieve these  objectives, the Development and Economic Cooperation Work Programme 
(hereinafter referred to as the "Work pro gramme") is established by the Implementing Arrangement 
for Development and Economic Cooperation under PACER Plus (hereinafter referred to as the 
"Implementing Arrangement")63, which also covers  broader  trade and investment  related  assistance , 
including in  areas such as trade policy and regulations; economic infrastructure; building productive 
capacity; and trade -related adjustments.  
The Work Programme outlines assistance to be provided to the developing country Parties to 
implement the Agreement . It has six components linked to different aspects of the Agreement: r ules 
of origin and other aspects of implementation of tariff commitments; customs; sanitary and 
phytosanitary measures; technical regulations, standards and conformity assessment procedures;  
trade in services; and investment. For each component the implementing Party( -ies) shall develop 
an implementation plan and provide periodic reports, including a final component completion report 
(Article 6). As reported by the Parties,  the Parties have b een developing implementation plans with 
the assistance of the PACER Plus Implementation Unit , including  periodic and final reports .  
The Parties agree to  designate focal points for all matters relating to the implementation of 
the Work Programme. As repor ted by the Parties,  the Ministries with the  Trade  Portfolio  were 
designated as focal points.  
5.42.  The Work Programme is subject to review by the Joint Committee within three years of the 
commencement of its implementation, i.e . by 2023 , and thereafter at regula r intervals to assess its 
overall effectiveness in assisting the developing country Parties to implement their obligations.  The 
Joint Committee shall, where appropriate, modify, renew or terminate the Work Programme 
(Article  7). As reported by the Parties,  the PACER Plus Implementation Unit is in the process of 
recruiting a panel of experts to undertake the General Review of the Agreement , with the aim of 
completing the review in early 2024.  
The Implementing Arrangement also sets up a PACER Plus Imp lementation Unit64 under the 
Pacific Islands Forum Secretariat (PIFS), to assist the Joint Committee and the participants to 
implement the Agreement  and a Budget subcommittee is to manage the expenditure of the Work 
Programme budget and resources . As repor ted by the Parties,  the list of activities identified in 
Attachment B have been updated and some of the annual programmes  has been completed and 
some are on -going. The terms and conditions of the Budget subcommittee has been established.  
The Implementing A rrangement and accompanying Work Programme commenced on the date 
that PACER Plus enter ed into force, i.e. on 13 December 2020  and will operate for five years ( i.e. 
 
62 The Party( -ies) participating in each component of the Work Programme  (Article 1 of Chapter 10).  
63 Articles 3 to 7 of Chapter 10 cover general provisions on the funding, composition, implementation and 
evaluation of the Work Programme, including designation of the focal points; the Work Programme itself is set 
out in Appendix A to the Implementing Arrangement , which is a side agreement to PACER Plus. Attachmen t A of 
the Implementing Arrangement has been updated  at the PACER Plus Joint Committee meeting held 30 March 
2021 to reflect decisions made in relation to the design of the PACER Plus Implementation Package.  
64 Official website: https://pacerplus.org/   WT/REG451 /1 
 
- 55 - 
 
  until 2025), when  they will be reviewed by the Joint Committee and may be renewed for a furt her 
five years ( i.e. up to 2030). Any further renewal of the Arrangement and accompanying Work 
Programme is subject to the mutual consent of the Parties (paragraph 12 of the Implementing 
Arrangement).  
The management and delivery of the Work Programme and broader trade and investment 
related assistance are funded by financial contributions provided by Australia and New Zealand.65  
As reported by the Parties,  the financial contributions from Australia and New Zealand are on an 
annual basis  on fiscal year July to June.  
The provisions under Chapter 10 are not subject to dispute settlement under Chapter  14. 
 
65 Article 3 of Chapter 10 and paragraphs 2, 3, 8 and 9 of the Implementing Arrangement.  WT/REG451 /1 
 
- 56 - 
 
  ANNEX  1 
INDICATORS OF TRADE LIBERALIZATION UNDER PACER PLUS  
1. Table A1.1 shows tariff liberalization by the Parties under PACER Plus by total, agricultural and 
industrial products.  
2. Australia's average MFN tariff was 2.5% in 2020. The average was 1% for agricultural products 
and 2.8% on industrial  products.  Over 49% of its MFN tariff was duty free, 78.5% for agricultural 
products and 43.8% for industrial products. As a result of the Agreement entering into force, the 
overall average tariff fell to zero for imports from the Forum Island Countries that are Pa rties to 
PACER Plus .  
3. New Zealand, like Australia, eliminated all of its applied  customs duties for  products imported 
from the FIC from the date of PACER Plus's entry into force. In 2020 New Zealand's average MFN 
tariff was 2.2%  and 1.5% and 2.3% respectively for agricultural  and industrial products. Over 60% 
of New Zealand's  MFN tariff was duty free, 69% for agricultural products and 59.5% for industrial 
products.    
4. Regarding the Forum Island Countries that are WTO Member Parties to PACE R Plus, Samoa 's 
average applied MFN tariff was 11.3% in 2020  and 15.6% and 10.4% respectively for agricultural 
and industrial products. Over 3% of its MFN tariff was duty free, 5.2% for agricultural products and 
2.6% for industrial products. Samoa's libera lization under the Agreement is backloaded, with most 
liberalization taking place following ten years of implementation. When  of the Agreement enter ed 
into force, the overall average tariff decreased to 10.5% for imports from Australia and New Zealand , 
increasing the share of duty -free tariff lines for agricultural and  industrial products  to 6.5% and 
2.9%, respectively. By 2029, ten years following implementation , the share of duty -free lines is 
expected to be 58.9% and to increase to 85.4% by the end of im plementation in 2044.  
5. The Solomon Islands' average applied MFN tariff was 9.2% in 2020 , and respectively  9.5% 
for agricultural products and 9.1% on industrial products. Around  0.6% of its MFN tariff was duty 
free, 0.4% for agricultural products and 0.7% for industrial products. As a result of the Agreement 
entering into force, the overall average tariff decreased to 7.8% for imports from Australia and New 
Zealand, with the share of duty -free tariff lines for agricultur al and industrial products remaining at 
0.4% and 0.7%, respectively. By 1 January of year ten of PACER Plus (in 202 9), the share of duty -
free lines is expected to be 76.3% and by the end of the implementation period in 2044, it is expected 
to increase to 92.9%, 71.1% for agricultural and 98% for industrial products . 
6. Tonga's  average  applied  MFN tariff was 10.4% in 2020 and respectively  5.5% for agricultural 
products and 11.6% on industrial products. Almost 30%  of its MFN tariff was duty free, 63.5% for 
agricultural products and 13.5% for industrial products. As a result of the Agreement entering into 
force, the overall average tariff decreased  to 9.7% for imports from Australia and New Zealand, 
increasing the share of duty -free tariff lines for agricultural a nd industrial products to 63.9% and 
13.9%, respectively. Following ten years of implementation  (in 202 9), the share of duty -free lines 
is expected to be 34.9% and by the end of implementation in 2044, it is expected to increase to 
98.3%, 96% for agricultural and 98.8% for industrial products.  
7. Vanuatu's  average  applied  MFN tariff was 9.3% in 2020  and respectively  17.2% and 7.6% for 
agricultural and industrial products. Over 2 6% of its MFN tariff was duty fr ee, 8.3% for agricultural 
products and 30.1% for industrial products. As a result of the Agreement entering into force, the 
overall average tariff decreased to 8.6% for imports from Australia and New Zealand, increasing the 
share of duty -free tariff lines to 26.4% overall and for agricultural and industrial products to 8.8% 
and 30.2%, respectively. Following ten years of implementation  (in 202 9), the share of duty -free 
lines is expected to be 62.7% and by the end of the implementation period in 2044,  it is expected 
to increase to 81.6%, 50.9% for agricultural and 88% for industrial products.  
8. Regarding the Forum Island Countries that are non-WTO member Parties in 2020 Kiribati 's 
applied tariff was zero for imports from all sources .   WT/REG451/1  
 
- 57 - 
 
  9. The Cook Islands' average applied  tariff was 0.6% in 2020 and respectively  zero and 0.7%  
for agricultural and industrial products. Over 96% of its applied  tariff was duty free, 96.5% for 
agricultural products and 96.3% for industrial products. At the entry  into force of the Agreement, 
the overall average remained at  0.6% for imports from Australia and New Zealand , with the share 
of duty-free tariff lines increasing for agricultural and products to 96.9% and remaining at 96.3%  
for industrial products . By 1 J anuary 2022, the share of duty -free lines increased to  96.6%, 98% for 
agricultural and 96.3% for industrial products.  
10. Niue's average applied tariff was 2.1% in 2020  and respectively  7.8% and 0.8% for 
agricultural  and industrial  products. Over 96% of its applied tariff was duty free, 9 5.4% for 
agricultural products and 96. 5% for industrial products. Upon entry into force of the Agreement 
there were no changes to the average tariffs for imports from Australia and New Zealand. The tariff 
remains unchanged until the end of the implementation period in 2044, when the share of duty -free 
lines on all products is expected to increase to 97.4%, 95.6% for agricultural and 97.8% for industrial  
products.  
11. Tuvalu's  average applied tariff was 8% in 2020  and respectively  9.5% and 7.6% for 
agricultural  and industrial  products. Over 54%  of its applied tariff was duty free, 35.6% for 
agricultural products and 58.5% for industrial products. As a result of the Agreement entering into 
force, the overall average tariff decreased to 6.4% for imports from Australia and New Zealand, with 
the share of duty -free tariff lines for agricultural and industrial products remaining at 35.6% and 
58.5%, respectively. Following ten years of implementation  (in 2029), the share of duty -free lines 
is expected to be 61.1% and by the end of the implementation period in 2044, it is expected to 
increase to 98.3%, 91.6% for agricultural and 99.7% for industrial products.  
Table A1. 1 Indicators of MFN, or applied, tariff rates and preferential rates for bilateral 
imports  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) 
Australia  
MFN 2020 2.5 5.0 49.4 1.0 5.0 78.5 2.8 5.0 43.8 
FIC 2020  0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
New Zealand  
MFN 2020 2.2 5.7 61.1 1.5 5.0 69.0 2.3 5.9 59.5 
FIC 2020  0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Forum Island Countries: WTO Members  
Samoa  
MFN 2020 11.3 11.7 3.1 15.6 16.5 5.2 10.4 10.6 2.6 
Australia  
 
and 
 
New 
Zealand  2020  10.5 10.9 3.5 14.9 16.0 6.5 9.5 9.7 2.9 
2021 10.5 10.9 3.5 14.9 16.0 6.5 9.5 9.7 2.9 
2022 10.5 10.9 3.5 14.9 16.0 6.5 9.5 9.7 2.9 
2023 9.7 10.0 3.5 14.0 14.9 6.5 8.7 8.9 2.9 
2024 8.5 8.9 4.6 13.5 15.1 10.5 7.4 7.6 3.3 
2025 8.5 8.9 4.6 13.5 15.1 10.5 7.4 7.6 3.3 
2026 7.7 8.0 4.6 12.5 14.0 10.5 6.6 6.8 3.3 
2027 7.7 8.0 4.6 12.5 14.0 10.5 6.6 6.8 3.3 
2028 7.7 8.0 4.6 12.5 14.0 10.5 6.6 6.8 3.3 
2029 4.1 10.0 58.9 10.6 14.8 28.0 2.6 7.6 66.1 
2030 4.0 9.9 58.9 10.6 14.8 28.0 2.6 7.5 66.1 
2031 4.0 9.9 58.9 10.6 14.8 28.0 2.6 7.5 66.1 
2032 3.2 7.8 58.9 9.6 13.4 28.0 1.8 5.2 66.1 
2033 3.2 7.7 58.9 9.5 13.2 28.0 1.7 5.1 66.1 
2034 2.4 13.5 81.8 8.6 18.8 53.4 1.0 8.7 88.3 
2035 2.4 13.5 81.8 8.6 18.8 53.4 1.0 8.7 88.3 
2036 2.4 13.2 81.8 8.5 18.6 53.4 1.0 8.4 88.3 
2037 2.4 13.2 81.8 8.5 18.6 53.4 1.0 8.4 88.3 
2038 2.4 13.2 81.8 8.5 18.6 53.4 1.0 8.4 88.3 
2039 2.3 12.7 81.8 8.4 18.2 53.4 0.9 7.7 88.3 
2040 2.3 12.7 81.8 8.4 18.2 53.4 0.9 7.7 88.3 
2041 2.3 12.7 81.8 8.4 18.2 53.4 0.9 7.7 88.3 
2042 2.2 12.5 81.8 8.3 18.0 53.4 0.9 7.5 88.3 
2043 2.2 12.5 81.8 8.3 18.0 53.4 0.9 7.5 88.3 
2044  2.1 14.8 85.4 8.1 20.1 58.8 0.8 9.1 91.5 WT/REG451 /1 
 
- 58 - 
 
  Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) 
Solomon Islands  
MFN 2020 9.2 9.2 0.6 9.5 9.5 0.4 9.1 9.2 0.7 
Australia  
 
and 
 
New 
Zealand  2020  7.8 7.8 0.6 8.2 8.2 0.4 7.7 7.7 0.7 
2021 7.8 7.8 0.6 8.2 8.2 0.4 7.7 7.7 0.7 
2022 7.8 7.8 0.6 8.2 8.2 0.4 7.7 7.7 0.7 
2023 7.8 7.8 0.6 8.2 8.2 0.4 7.7 7.7 0.7 
2024 6.4 6.4 0.6 6.9 6.9 0.4 6.3 6.3 0.7 
2025 6.4 6.4 0.6 6.9 6.9 0.4 6.3 6.3 0.7 
2026 6.4 6.4 0.6 6.9 6.9 0.4 6.3 6.3 0.7 
2027 5.0 5.0 0.6 5.6 5.6 0.4 4.8 4.9 0.7 
2028 5.0 5.0 0.6 5.6 5.6 0.4 4.8 4.9 0.7 
2029 2.2 9.5 76.3 3.0 9.8 66.0 2.0 9.4 78.8 
2030 1.9 8.2 76.3 2.9 9.6 66.0 1.6 7.8 78.8 
2031 1.9 8.2 76.3 2.9 9.6 66.0 1.6 7.8 78.8 
2032 1.9 8.2 76.3 2.9 9.6 66.0 1.6 7.8 78.8 
2033 1.9 8.2 76.3 2.9 9.6 66.0 1.6 7.8 78.8 
2034 1.8 8.1 76.5 2.9 9.5 66.1 1.6 7.6 78.9 
2035 1.8 8.1 76.5 2.9 9.5 66.1 1.6 7.6 78.9 
2036 1.8 8.1 76.5 2.9 9.5 66.1 1.6 7.6 78.9 
2037 1.5 6.7 76.5 2.8 9.3 66.1 1.2 5.9 78.9 
2038 1.5 6.7 76.5 2.8 9.3 66.1 1.2 5.9 78.9 
2039 1.2 5.5 76.5 2.7 9.0 66.1 0.9 4.3 78.9 
2040 1.2 5.5 76.5 2.7 9.0 66.1 0.9 4.3 78.9 
2041 1.2 5.5 76.5 2.7 9.0 66.1 0.9 4.3 78.9 
2042 1.2 5.5 76.5 2.7 9.0 66.1 0.9 4.3 78.9 
2043 1.2 5.5 76.5 2.7 9.0 66.1 0.9 4.3 78.9 
2044  0.6 10.1 92.9 2.5 10.2 71.1 0.2 10.0 98.0 
Tonga  
MFN 2020 10.4 13.5 22.8 5.5 15.0 63.5 11.6 13.4 13.5 
Australia  
 
and  
 
New 
Zealand  2020  9.7 12.6 23.2 5.1 14.3 63.9 10.7 12.4 13.9 
2021 9.7 12.6 23.2 5.1 14.3 63.9 10.7 12.4 13.9 
2022 9.7 12.6 23.2 5.1 14.3 63.9 10.7 12.4 13.9 
2023 9.7 12.6 23.2 5.1 14.3 63.9 10.7 12.4 13.9 
2024 8.3 12.6 34.3 4.6 12.9 63.9 9.1 12.6 27.6 
2025 8.3 12.6 34.3 4.6 12.9 63.9 9.1 12.6 27.6 
2026 7.0 10.7 34.3 4.1 11.4 63.9 7.7 10.6 27.6 
2027 7.0 10.7 34.3 4.1 11.4 63.9 7.7 10.6 27.6 
2028 7.0 10.6 34.3 4.1 11.2 63.9 7.6 10.6 27.6 
2029 4.2 6.5 34.9 2.9 8.6 66.5 4.5 6.2 27.7 
2030 4.1 6.3 34.9 2.8 8.3 66.5 4.4 6.1 27.7 
2031 4.1 6.3 34.9 2.8 8.3 66.5 4.4 6.1 27.7 
2032 4.1 6.3 34.9 2.8 8.3 66.5 4.4 6.1 27.7 
2033 4.1 6.3 34.9 2.8 8.3 66.5 4.4 6.1 27.7 
2034 1.2 12.5 90.3 1.6 12.9 87.9 1.1 12.3 90.9 
2035 1.2 12.5 90.3 1.6 12.9 87.9 1.1 12.3 90.9 
2036 1.0 10.7 90.3 1.4 11.5 87.9 0.9 10.4 90.9 
2037 1.0 10.7 90.3 1.4 11.5 87.9 0.9 10.4 90.9 
2038 1.0 10.7 90.3 1.4 11.5 87.9 0.9 10.4 90.9 
2039 0.7 6.8 90.3 1.0 8.2 87.9 0.6 6.4 90.9 
2040 0.7 6.8 90.3 1.0 8.2 87.9 0.6 6.4 90.9 
2041 0.7 6.8 90.3 1.0 8.2 87.9 0.6 6.4 90.9 
2042 0.7 6.8 90.3 1.0 8.2 87.9 0.6 6.4 90.9 
2043 0.7 6.8 90.3 1.0 8.2 87.9 0.6 6.4 90.9 
2044  0.3 16.1 98.3 0.6 15.0 96.0 0.2 16.9 98.8 
Vanuatu  
MFN 2020  9.3 12.6 26.3 17.2 18.7 8.3 7.6 10.9 30.1 
Australia  
 
and  
 
New 
Zealand  2020 8.6 11.6 26.4 16.6 18.2 8.8 6.9 9.8 30.2 
2021 8.6 11.6 26.4 16.6 18.2 8.8 6.9 9.8 30.2 
2022 8.1 11.0 26.4 16.2 17.8 8.8 6.4 9.1 30.2 
2023 8.1 11.0 26.4 16.2 17.8 8.8 6.4 9.1 30.2 
2024 7.6 10.4 26.4 15.8 17.4 8.8 5.9 8.4 30.2 
2025 7.6 10.4 26.4 15.8 17.4 8.8 5.9 8.4 30.2 
2026 6.8 9.3 26.4 15.3 16.8 8.8 5.0 7.2 30.2 
2027 6.8 9.3 26.4 15.3 16.8 8.8 5.0 7.2 30.2 
2028 6.4 8.6 26.4 14.9 16.4 8.8 4.5 6.5 30.2 
2029 5.3 14.1 62.7 14.3 20.6 30.5 3.3 11.0 69.5 
2030 4.8 13.0 62.7 13.7 19.7 30.5 3.0 9.8 69.5 
2031 4.8 13.0 62.7 13.7 19.7 30.5 3.0 9.8 69.5 
2032 4.5 12.1 62.7 13.0 18.7 30.5 2.7 8.9 69.5 
2033 4.5 12.1 62.7 13.0 18.7 30.5 2.7 8.9 69.5 
2034 3.9 17.8 78.2 12.1 21.4 43.5 2.1 14.8 85.5 
2035 3.9 17.8 78.2 12.1 21.4 43.5 2.1 14.8 85.5 
2036 3.8 17.5 78.2 11.9 21.0 43.5 2.1 14.5 85.5 
2037 3.8 17.5 78.2 11.9 21.0 43.5 2.1 14.5 85.5 
2038 3.7 17.2 78.2 11.7 20.6 43.5 2.1 14.3 85.5 WT/REG451/1  
 
- 59 - 
 
  Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 01 -24 HS Chapters 25 -97 
Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) Overall 
avg. 
applied 
tariff 
(%) Dutiable 
avg. 
applied 
tariff 
(%) Share 
of 
duty-
free 
lines 
(%) 
2039 3.7 17.2 78.2 11.7 20.6 43.5 2.1 14.3 85.5 
2040 3.7 16.8 78.2 11.4 20.2 43.5 2.0 14.0 85.5 
2041 3.7 16.8 78.2 11.4 20.2 43.5 2.0 14.0 85.5 
2042 3.6 16.5 78.2 11.2 19.8 43.5 2.0 13.7 85.5 
2043 3.6 16.5 78.2 11.2 19.8 43.5 2.0 13.7 85.5 
2044  3.5 18.7 81.6 10.9 22.1 50.9 1.9 15.8 88.0 
Forum Island Countries: Non -WTO Members  
Cook Islands  
Applied 
rates 2020  0.6   28.1   96.3   0.0   0.1   96.5   0.7   28.8   96.3  
Australia 
and New 
Zealand  2020   0.6   28.1   96.4   0.0   0.1   96.9   0.7   28.8   96.3  
2021  0.6   28.1   96.4   0.0   0.1   96.9   0.7   28.8   96.3  
2022   0.6   28.1   96.6   0.0   0.1   98.0   0.7   28.8   96.3  
Kiribati  
Applied 
rates 2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Australia 
and New 
Zealand  2020 0.0 0.0 100.0  0.0 0.0 100.0  0.0 0.0 100.0  
Niue  
Applied 
rates 2020 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
Australia  
 
and  
 
New 
Zealand  2020  2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2021 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2022 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2023 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2024 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2025 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2026 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2027 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2028 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2029 2.1 56.1 96.3 7.8 169.4  95.4 0.8 24.3 96.5 
2030 2.0 55.4 96.3 7.8 169.4  95.4 0.8 23.5 96.5 
2031 2.0 55.4 96.3 7.8 169.4  95.4 0.8 23.5 96.5 
2032 2.0 55.4 96.3 7.8 169.4  95.4 0.8 23.5 96.5 
2033 2.0 55.4 96.3 7.8 169.4  95.4 0.8 23.5 96.5 
2034 2.0 54.7 96.3 7.8 169.4  95.4 0.8 22.6 96.5 
2035 2.0 54.7 96.3 7.8 169.4  95.4 0.8 22.6 96.5 
2036 2.0 54.7 96.3 7.8 169.4  95.4 0.8 22.6 96.5 
2037 2.0 54.7 96.3 7.8 169.4  95.4 0.8 22.6 96.5 
2038 2.0 54.7 96.3 7.8 169.4  95.4 0.8 22.6 96.5 
2039 2.0 54.5 96.3 7.8 169.4  95.4 0.8 22.3 96.5 
2040 2.0 54.5 96.3 7.8 169.4  95.4 0.8 22.3 96.5 
2041 2.0 54.5 96.3 7.8 169.4  95.4 0.8 22.3 96.5 
2042 2.0 54.5 96.3 7.8 169.4  95.4 0.8 22.3 96.5 
2043 2.0 54.5 96.3 7.8 169.4  95.4 0.8 22.3 96.5 
2044  1.9 76.0 97.4 7.8 177.8  95.6 0.7 32.6 97.8 
Tuvalu  
Applied 
rates 2020 8.0 17.5 54.5 9.5 14.7 35.6 7.6 18.4 58.5 
Australia  
 
 and  
 
New 
Zealand  2020  6.4 14.0 54.5 8.2 12.7 35.6 6.0 14.5 58.5 
2021 6.4 14.0 54.5 8.2 12.7 35.6 6.0 14.5 58.5 
2022 6.4 14.0 54.5 8.2 12.7 35.6 6.0 14.5 58.5 
2023 6.4 14.0 54.5 8.2 12.7 35.6 6.0 14.5 58.5 
2024 4.8 10.5 54.5 7.0 10.9 35.6 4.3 10.4 58.5 
2025 4.8 10.5 54.5 7.0 10.9 35.6 4.3 10.4 58.5 
2026 4.8 10.5 54.5 7.0 10.9 35.6 4.3 10.4 58.5 
2027 4.8 10.5 54.5 7.0 10.9 35.6 4.3 10.4 58.5 
2028 4.8 10.5 54.5 7.0 10.9 35.6 4.3 10.4 58.5 
2029 3.3 8.4 61.1 5.5 13.7 59.8 2.8 7.2 61.3 
2030 3.0 7.8 61.1 4.8 11.9 59.8 2.7 6.9 61.3 
2031 3.0 7.8 61.1 4.8 11.9 59.8 2.7 6.9 61.3 
2032 3.0 7.8 61.1 4.8 11.9 59.8 2.7 6.9 61.3 
2033 3.0 7.8 61.1 4.8 11.9 59.8 2.7 6.9 61.3 
2034 0.8 11.4 92.8 3.2 12.4 74.4 0.3 9.8 96.6 
2035 0.8 11.4 92.8 3.2 12.4 74.4 0.3 9.8 96.6 
2036 0.8 11.4 92.8 3.2 12.4 74.4 0.3 9.8 96.6 
2037 0.8 11.4 92.8 3.2 12.4 74.4 0.3 9.8 96.6 
2038 0.8 11.4 92.8 3.2 12.4 74.4 0.3 9.8 96.6 
2039 0.6 8.9 92.8 2.6 10.3 74.4 0.2 6.9 96.6 
2040 0.6 8.9 92.8 2.6 10.3 74.4 0.2 6.9 96.6 
2041 0.6 8.9 92.8 2.6 10.3 74.4 0.2 6.9 96.6 
2042 0.6 8.9 92.8 2.6 10.3 74.4 0.2 6.9 96.6 
2043 0.6 8.9 92.8 2.6 10.3 74.4 0.2 6.9 96.6 
2044  0.3 19.2 98.3 1.6 19.1 91.6 0.1 19.8 99.7 WT/REG451 /1 
 
- 60 - 
 
  Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Australia, New Zealand, Tonga: Based on the HS 2017 Nomenclature.  
 Samoa, Solomon Islands, Tonga, Vanuatu, Cook Islands, Kiribati, Ni ue, Tuvalu: Based on the HS 
2012 Nomenclature.  
Source:  Australia, New Zealand, Samoa: WTO estimates based on the data provided by the Parties and WTO 
IDB. Solomon Islands, Cook Islands, Kiribati: WTO estimates based on the data provided by the 
Parties and ITC Market Access Map.  Niue, Tonga: WTO estimates based on the data provided by the  
Parties.  Tuvalu, Vanuatu: WTO estimates based on the data from the Agre ement and ITC.  
 
12. Tables A1. 2 and A1.3  show the market access opportunities for PACER Plus  Parties for their 
respective  top 25 global exports  at the HS six -digit level.  
13. Tables A1.2a -h show market access for the Forum Islands Countries ' top 25 global exports  in 
Australian and New Zealan d's markets.  Among the FIC s that are WTO Member Parties , Samoa 's top 
25 global exports in  2017-2019 accounted for 85.3% of its exports , which w ere covered by (i) 48 
lines in Australia's tariff, 37 of which were already duty fre e on an MFN basis, and (ii) 82 lines in 
New Zealand's tariff, 47 of which were duty free on an MFN basis. At the entry into force of the 
Agreement, tariffs on all remaining lines (11 for Australia and 35 for New Zealand) were removed.  
14. The Solomon Islands' top 25 global exports in 201 6-2018 accounted for 94.8% of its exports, 
which w ere covered by (i) 36 lines in Australia's tariff, 20 of which were already duty free on an MFN 
basis, and (ii) 57 lines in New Zealand's tariff, 42 of which were duty free on an MFN basis. At the 
entry into force of the Agreement, all remaining tariffs (16 for Australia and 15 for New Zealand) 
were removed.  
15. Tonga 's top 25 global exports in 2012 -2014 accounted for 80.7% of its exports, which w ere 
covered by (i) 48 lines in Australia's tariff, 40 of which were already duty free on an MFN basis, and 
(ii) 77 lines in New Zealand's tariff, 61 of which were duty free on an MFN basis. At the entry into 
force of the Agreement, all remaining tariffs (8 for Australia and 16 for New Zealand) were removed.  
16. Vanuatu 's top 25 global exports in 2017 -2019 accounted for 95.8% of its exports, which w ere 
covered by (i) 32 lines in Australia's tariff, 26 of which were already duty free on an MFN basis, and 
(ii) 37 lines in  New Zealand's tariff, 28 of which were duty free on an MFN basis. At the entry into 
force of the Agreement, all remaining tariffs (6 lines for Australia and 9 for New Zealand) were 
removed.  
17. Among the FIC s that are non-member Parties, the Cook Islands ' top 25 global exports in 2017 -
2019 accounted for 93% of its exports, which w ere covered by (i) 31 lines in Australia's tariff, 21 of 
which were already duty free on an MFN basis, and (ii) 58 lines in New Zealand's tariff, 31 of which 
were duty fre e on an MFN basis. At the entry into force of the Agreement, all remaining tariffs 
(10 lines for Australia  and 27 for New Zealand) were  removed.  
18. Kiribati 's top 25 global exports in 201 6-2018 accounted for 95.2% of its exports, which w ere 
covered by (i) 32 lines in Australia's tariff, 22 of which were already duty free on an MFN basis, and 
(ii) 51 lines in New Zealand's tariff, 31 of which were duty free on an MFN basis. At the entry into 
force of the Agreement, all remaining tariffs (10 lines for Australia  and 20 for New Zealand) were  
removed.  
19. Niue's top 25 global exports in 2017 -2019 accounted for 99% of its exports, which w ere 
covered by (i) 44 lines in Australia's tariff, 22 of which were already duty free on an MFN basis, and 
(ii) 65 lines in New Zealand's tariff, 28 of which were duty free on an MFN basis. At the entry into 
force of the Agreement, all remaining tariffs (22 lines for Australia and 37 for New Zealand) were 
removed.  
20. Tuvalu 's top 25 global exports in 2017 -2019 accounted for 96.6% of its exports, which w ere 
covered by (i) 38 lines in Australia's tariff, 24 of which were already duty free on an MFN basis, and 
(ii) 36 lines in New Zealand's tariff, 27 of which were duty free on an MFN basis. At the entry into 
force of the Ag reement, all remaining tariffs (14 lines for Australia and 9 for New Zealand) were 
removed.  WT/REG451/1  
 
- 61 - 
 
  21. Tables A1.3a -b show market access opportunities for Australian and New Zealand products 
under the Agreement.  Among the FIC s, Kiribati's applied tariff was already zero before the date of 
entry into force, and remained unchanged under PACER Plus.  
22. Australia's top 25 global exports in 2017 -2019 accounted for 75.8% of its exports . These 
exports were covered by 31 lines in Samoa'  tariff, 1 of which were duty free when th e Agreement 
entered into force; 31 lines for the Solomon Islands  of which none were duty free; 30 lines for Tonga  
of which 16 were duty free ; 15 lines for Vanuatu of which 15 were duty free. Among the non -WTO 
member  Parties, Australi a's top 25  exports were  covered by  61 lines in the Cook Islands of which 
37 lines were duty free ; 24 lines for Niue of which one was duty free; and 20 lines for Tuvalu of 
which 7 were duty free. By the end of implementation, only Tonga and Tuvalu will apply zero tariffs 
on all imports from Australia, while for the remaining FIC s in total 50  lines will remain dutiable  
ranging from  one for Niue to 36 for the Cook Islands.   
23. New Zealand's  top 25 global exports in 2017 -2019 accounted for 58.4% of its exports. These 
exports were covered by 37 lines in Samoa' tariff, 4 of which were duty free when the Agreement 
entered into force; 31 lines for the Solomon Islands of which none were duty free; 31 lines for Tonga 
of which 21 were duty free; 25 lines for Vanuatu of which 4 were duty free. Among th e non -WTO 
member Parties, New Zealand's exports were covered by 25 lines in the Cook Islands of which 
23 lines were duty free; 25 lines for Niue of which 23 was duty free; and 25 lines for Tuvalu of which 
8 were duty free.  By the end of implementation, Tonga , the Cook Islands and Tuvalu will apply zero 
tariffs on all imports  from New Zealand , while for the remaining FIC s in total 22 lines will remain 
dutiable  from between 2 for Niue and 11 for the Solomon  Islands . 
  WT/RE G451/1  
 
- 62 - Table A1. 2 Australia and New Zealand: Market access opportunities under PACER Plus for the Forum Island Countries' top 25 exports (by 
partner)  
a. Samoa's top export products (2017 -2019)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
271012  Light oils and preparations, of petroleum or bituminous 
minerals  26.0 0.0 5   1.5 12 5 5 
030341  Frozen albacore or longfinned tunas  11.9 0.0 1   0.0 1   
030353  Frozen sardines, sardinella, brisling or sprats  6.7 0.0 1   0.0 1   
200981  Cranberry juice, unfermented  6.0 5.0  1 1 5.0  3 3 
220300  Beer made from malt  4.6 0.0 12   0.0 5   
071440  Taro, fresh, chilled, frozen or dried  4.3 2.5 1 1 1 2.5 1 1 1 
030499  Frozen fish meat n.e.s. (excl. fillets)  3.4 0.0 1   0.0 1   
854430  Ignition wiring sets and other wiring sets for vehicles, aircraft 
or ships  3.2 5.0  1 1 5.0 1 4 4 
071490  Arrowroot, salep, artichokes, sweet potatoes  2.8 2.5 1 1 1 2.5 1 1 1 
151311  Crude coconut oil  1.7 0.0 1   5.0  1 1 
030319  Frozen salmonidae  1.6 0.0 1   0.0 1   
030349  Frozen tunas  1.5 0.0 1   0.0 1   
080119  Fresh coconuts,  1.4 0.0 1   0.0 1   
030890  Live, fresh, chilled, frozen, dried, salted or in brine, even 
smoked, aquatic invertebrates  1.2 0.0 1   1.2 3 1 1 
392690  Articles of plastics  1.2 5.0  2 2 1.9 8 5 5 
030449  Fresh or chilled fillets of fish, n.e.s.  1.2 0.0 1   0.0 1   
020713  Fresh or chilled cuts and edible offal of fowls  1.1 0.0 1   5.0  1 1 
030389  Frozen fish, n.e.s.  1.0 0.0 1   0.0 3   
030342  Frozen yellowfin tunas  0.8 0.0 1   0.0 1   
854790  Insulating fittings for electrical purposes  0.8 5.0  1 1 - 1 1 1 
030232  Fresh or chilled yellowfin tunas  0.8 0.0 1   0.0 1   
240220  Cigarettes, containing tobacco  0.7 0.0 2   5.0  2 2 
200989  Juice of fruit or vegetables  0.6 5.0  1 1 5.0  5 5 
200600  Vegetables, fruit, nuts, fruit -peel and other edible parts of 
plants, preserved by sugar  0.5 3.0 2 3 3 3.6 2 5 5 
711299  Waste and scrap of silver  0.5 0.0 1   0.0 1   
Total  85.3  37 11 11  47 35 35 
- Specific rates only.  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and UNSD Comtrade.   
  WT/REG451/1  
 
- 63 - b. Solomon Island s' top export products (2016 -2018)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
440349  Tropical wood in the rough, whether or not stripped of bark or 
sapwood, or roughly squared  66.9 0.0 1   0.0 1   
151110  Crude palm oil  5.0 0.0 1   0.0 1   
440420  Hoopwood; split poles; piles; wooden sticks; chipwood and the 
like  3.4 5.0  1 1 0.0 1   
160414  Prepared or preserved tunas  2.8 5.0  1 1 2.5 1 1 1 
260600  Aluminium ores and concentrates  2.8 0.0 1   0.0 1   
120300  Copra  2.1 0.0 1   0.0 1   
180100  Cocoa beans  1.7 0.0 1   0.0 1   
030510  Flours, meals and pellets of fish  1.5 0.0 1   0.0 1   
030551  Dried cod  1.4 0.0 1   0.0 1   
151311  Crude coconut oil  1.3 0.0 1   5.0  1 1 
151321  Crude palm kernel and babassu oil  0.9 0.0 1   0.0 1   
440729  Tropical wood, sawn or chipped  0.7 3.8 1 3 3 1.0 4 1 1 
400922  Wood in the rough, treated with paint, stains, creosote or 
other preservatives, non -coniferous  0.6 5.0  2 2 0.0 1   
030341  Frozen albacore or longfinned tunas "  0.5 0.0 1   0.0 1   
440890  Sheets for veneering  0.4 4.2 1 5 5 2.5 3 3 3 
710813  Gold, incl. gold plated with platinum, in semi -manufactured 
forms, for non -monetary purposes  0.4 0.0 1   0.0 1   
030355  Frozen jack and horse mackerel  0.4 0.0 1   0.0 1   
160411  Prepared or preserved salmon  0.4 0.0 1   0.0 1   
440410  Hoopwood; split poles; piles; wooden stick; chipwood and the 
like, of coniferous wood  0.3 5.0  1 1 0.0 1   
401035  Coniferous wood  0.3 5.0  1 1 1.5 9 4 4 
440799  Wood  0.3 3.3 1 2 2 1.7 6 3 3 
030342  Frozen yellowfin tunas  0.3 0.0 1   0.0 1   
710811  Gold, incl. gold plated with platinum, for non -monetary 
purposes  0.2 0.0 1   0.0 1   
230990  Preparations of a kind used in animal feeding  0.2 0.0 1   3.3 1 2 2 
030719  Oysters, even in shell, smoked, dried, salted or in brine  0.1 0.0 1   0.0 1   
Total  94.8   20 16 16  42 15 15 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and UNSD Comtrade.   
  WT/RE G451/1  
 
- 64 - c. Tonga's top export products (2012 -2014)  
HS number and description of the product  Share 
in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER 
Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -
free lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
071490  Arrowroot, salep, artichokes and similar roots and tubers  7.1 2.5 1 1 1 2.5 1 1 1 
121299  Fruit stones and kernels and other vegetable products  6.4 0.0 1   0.0 1   
070999  Fresh or chilled vegetables n.e.s.  6.1 0.0 1   0.0 1   
030819  Smoked, dried, salted or in brine, sea cucumbers  6.0 0.0 1   2.5 1 1 1 
271019  Medium oils and preparations  5.9 0.0 12   0.7 23 4 4 
271012  Light oils and preparations  5.7 0.0 5   1.5 12 5 5 
030799  Molluscs, even in shell, smoked, dried, salted or in brine  5.6 0.0 1   0.0 1   
030299  Fresh or chilled fish fins, heads, tails, maws and other edible 
fish offal  5.4 0.0 1   0.0 1   
030232  Fresh or chilled yellowfin tunas  5.3 0.0 1   0.0 1   
080119  Fresh coconuts  2.9 0.0 1   0.0 1   
071430  Yams, fresh, chilled, frozen or dried  2.4 2.5 1 1 1 2.5 1 1 1 
121190  Plants, parts of plants, incl. seeds and fruits, used primarily 
in perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes  2.3 1.7 2 1 1 0.0 1   
490700  Unused postage; stamp -impressed paper; banknotes; 
cheque forms; stock, share or bond certificates and similar 
documents of title  2.2 2.5 1 1 1 0.0 2   
071440  Taro, fresh, chilled, frozen or dried  2.1 2.5 1 1 1 2.5 1 1 1 
070993  Fresh or chilled pumpkins, squash and gourds  2.1 0.0 1   0.0 1   
030319  Frozen salmonidae  1.8 0.0 1   0.0 1   
030239  Fresh or chilled tunas  1.7 0.0 1   0.0 1   
320810  Paints and varnishes, incl. enamels and lacquers  1.7 5.0  1 1 2.0 3 2 2 
071410  Fresh, chilled, frozen or dried roots and tubers of manioc  1.6 2.5 1 1 1 2.5 1 1 1 
121229  Seaweeds and other algae,  1.4 2.5 1 1 1 0.0 1   
080112  Fresh coconuts in the inner shell  1.1 0.0 1   0.0 1   
080711  Fresh watermelons  1.1 0.0 1   0.0 1   
720449  Waste and scrap of iron or steel  1.0 0.0 1   0.0 1   
050800  Coral and similar materials, shells of molluscs  1.0 0.0 1   0.0 1   
460199  Plaiting materials, plaits and similar products of non -
vegetable plaiting materials,  1.0 0.0 1   0.0 1   
Total   80.7   40 8 8  61 16 16 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and UNSD, Comtrade.   
  WT/REG451/1  
 
- 65 - d. Vanuatu's top export products (2017 -2019)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
030344  Frozen bigeye tunas  18.7 0.0 1   0.0 1   
890400  Tugs and pusher craft  15.0 2.5 1 1 1 2.5 1 1 1 
030341  Frozen albacore or longfinned tunas  9.4 0.0 1   0.0 1   
121190  Plants, parts of plants, incl. seeds and fruits, used primarily in 
perfumery, in pharmacy or for insecticidal, fungicidal or 
similar purposes  7.6 1.7 2 1 1 0.0 1   
030343  Frozen skipjack or stripe -bellied bonito  5.9 0.0 1   0.0 1   
030342  Frozen yellowfin tunas "Thunnus albacares"  5.8 0.0 1   0.0 1   
120300  Copra  4.6 0.0 1   0.0 1   
890800  Vessels and other floating structures for breaking up  4.4 0.0 1   0.0 1   
030357  Frozen swordfish  3.5 0.0 1   0.0 1   
030743  Cuttle fish and squid, frozen  3.5 0.0 1   0.0 1   
890590  Light-vessels, fire -floats, floating cranes and other vessels  3.2 2.5 1 1 1 2.5 1 1 1 
030359  Frozen anchovies, mackerels, seerfishes, etc  2.6 0.0 1   0.0 1   
180100  Cocoa beans, whole or broken, raw or roasted  2.1 0.0 1   0.0 1   
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  1.6 2.5 1 1 1 3.3 2 4 4 
030484  Frozen fillets of swordfish  1.2 0.0 1   0.0 1   
440349  Tropical wood  1.2 0.0 1   0.0 1   
030487  Frozen fillets of tuna ""  1.1 0.0 1   0.0 1   
151311  Crude coconut oil  1.0 0.0 1   5.0  1 1 
030389  Frozen fish, n.e.s.  0.9 0.0 1   0.0 3   
030381  Frozen dogfish and other sharks  0.6 0.0 1   0.0 1   
901590  Parts and accessories for instruments and appliances used in 
geodesy, topography, photogrammetrical surveying, 
hydrography, oceanography, hydrology, meteorology or 
geophysics, and for rangefinders, n.e.s.  0.6 0.0 1   0.0 1   
490700  Unused postage; stamp -impressed paper; banknotes; cheque 
forms; stock, share or bond certificates and similar 
documents of title  0.5 2.5 1 1 1 0.0 2   
890690  Vessels, incl. lifeboats (excl. warships, rowing boats and 
other vessels  0.4 2.5 1 1 1 3.3 1 2 2 
121299  Fruit stones and kernels and other vegetable products  0.3 0.0 1   0.0 1   
020230  Frozen, boneless meat of bovine animals  0.2 0.0 1   0.0 1   
Total   95.8   26 6 6  28 9 9 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and ITC Trade Map.   
  WT/RE G451/1  
 
- 66 - e. Cook Islands' top export products (2017 -2019)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
030389  Frozen fish, n.e.s.  31.5 0.0 1   0.0 3   
890392  Motor boats and motor yachts  16.3 2.5 1 1 1 5.0  1 1 
030489  Frozen fish fillets, n.e.s.  14.3 0.0 1   0.0 1   
030341  Frozen albacore or longfinned tunas  4.6 0.0 1   0.0 1   
711810  Coin  3.1 0.0 1   0.0 1   
030342  Frozen yellowfin tunas  3.1 0.0 1   0.0 1   
890400  Tugs and pusher craft  3.1 2.5 1 1 1 2.5 1 1 1 
030487  Frozen fillets of tuna  2.7 0.0 1   0.0 1   
890391  Sailboats and yachts, with or without auxiliary motor  2.5 2.5 1 1 1 5.0  1 1 
200989  Juice of fruit or vegetables, unfermented  2.0 5.0  1 1 5.0  5 5 
711291  Waste and scrap of gold  1.6 0.0 1   0.0 1   
841111  Turbojets of a thrust  1.4 0.0 1   0.0 1   
841191  Parts of turbojets or turbopropellers, n.e.s.  1.2 0.0 1   0.0 1   
030344  Frozen bigeye tunas  0.9 0.0 1   0.0 1   
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  0.9 2.5 1 1 1 3.3 2 4 4 
890800  Vessels and other floating structures for breaking up  0.7 0.0 1   0.0 1   
890690  Vessels, incl. lifeboats  0.6 2.5 1 1 1 3.3 1 2 2 
890399  Vessels for pleasure or sports; rowing boats  0.6 2.5 1 1 1 5.0  1 1 
902790  Microtomes; parts and accessories of instruments and 
apparatus for physical or chemical analysis  0.4 0.0 1   0.0 1   
030611  Frozen rock lobster and other sea crawfish  0.3 0.0 1   0.0 1   
940540  Electric lamps and lighting fittings, n.e.s.  0.3 5.0  1 1 4.3 1 6 6 
330499  Beauty or make -up preparations and preparations for the care 
of the skin  0.3 5.0  1 1 5.0  1 1 
851762  Machines for the reception, conversion and transmission or 
regeneration of voice, images or other data  0.3 0.0 1   0.0 8   
300490  Medicaments consisting of mixed or unmixed products for 
therapeutic or prophylactic purposes, put up in measured 
doses  0.2 0.0 1   0.0 3   
200990  Mixtures of fruit juices  0.2 5.0  1 1 5.0  5 5 
Total   93.0   21 10 10  31 27 27 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and ITC Trade Map.   
  WT/REG451/1  
 
- 67 - f. Kiribati's top  export products (2016 -2018)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
151311  Crude coconut oil  29.4 0.0 1   5.0  1 1 
120300  Copra  19.0 0.0 1   0.0 1   
030487  Frozen fillets of tuna  18.9 0.0 1   0.0 1   
271012  Light oils and preparations  9.4 0.0 5   1.5 12 5 5 
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  2.5 2.5 1 1 1 3.3 2 4 4 
030344  Frozen bigeye tunas  2.3 0.0 1   0.0 1   
030349  Frozen tunas  2.2 0.0 1   0.0 1   
030342  Frozen yellowfin tunas  2.1 0.0 1   0.0 1   
030239  Fresh or chilled tunas  1.9 0.0 1   0.0 1   
030219  Fresh or chilled salmonidae  0.9 0.0 1   0.0 1   
121221  Seaweeds and other algae, fresh, chilled, frozen or dried, 
whether or not ground, fit for human consumption  0.9 2.5 1 1 1 0.0 1   
870510  Crane lorries (excl. breakdown lorries)  0.8 5.0  1 1 5.0  1 1 
842959  Self-propelled mechanical shovels, excavators and shovel 
loaders  0.6 2.5 1 1 1 5.0  1 1 
030341  Frozen albacore or longfinned tunas  0.6 0.0 1   0.0 1   
842940  Self-propelled tamping machines and roadrollers  0.5 5.0  1 1 5.0  2 2 
481039  Kraft paper and paperboard  0.5 5.0  1 1 0.0 1   
760200  Waste and scrap, of aluminium  0.4 0.0 1   0.0 1   
844859  Parts and accessories of machines  0.3 0.0 1   0.0 1   
160561  Sea cucumbers, prepared or preserved (excl. smoked)  0.3 0.0 1   1.7 2 1 1 
842620  Tower cranes  0.3 5.0  1 1 5.0  1 1 
731100  Containers of iron or steel, for compressed or liquefied gas  0.3 5.0  1 1 5.0  1 1 
840710  Spark -ignition reciprocating or rotary internal combustion 
piston engine, for aircraft  0.3 0.0 1   0.0 1   
160415  Prepared or preserved mackerel, whole or in pieces  0.3 0.0 1   2.5 1 1 1 
870540  Concrete -mixer lorries  0.3 5.0  1 1 5.0  1 1 
870410  Dumpers for off -highway use  0.2 5.0  1 1 2.5 1 1 1 
Total  95.2  22 10 10  31 20 20 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and UNSD, Comtrade.   
  WT/RE G451/1  
 
- 68 - g. Niue's top ex port products (2017 -2019)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
890120  Tankers  95.3 2.5 1 1 1 0.0 1   
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  1.2 2.5 1 1 1 3.3 2 4 4 
711890  Coin of legal tender  0.7 0.0 1   0.0 1   
890110  Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons  0.4 2.5 1 1 1 3.8 1 3 3 
903190  Parts and accessories for instruments, appliances and 
machines for measuring and checking, n.e.s.  0.2 0.0 1   0.0 4   
200989  Juice of fruit or vegetables, unfermented  0.2 5.0  1 1 5.0  5 5 
560394  Nonwovens, whether or not impregnated  0.1 5.0  1 1 5.0  1 1 
843149  Parts of machinery  0.1 2.5 1 1 1 2.5 2 4 4 
711810  Coin  0.1 0.0 1   0.0 1   
903289  Regulating or controlling instruments and apparatus  0.1 1.7 2 1 1 5.0  1 1 
970500  Collections and collector's pieces of zoological, botanical, 
mineralogical, anatomical, historical, archaeological, 
palaeontological, ethnographic or numismatic interest  0.1 0.0 1   0.0 1   
040900  Natural honey  0.1 0.0 1   5.0  1 1 
853690  Electrical apparatus for switching electrical circuits  0.0 3.3 1 2 2 1.2 3 1 1 
950590  Festival, carnival or other entertainment articles  0.0 5.0  1 1 5.0  1 1 
846620  Work holders for machine tools  0.0 0.0 1   5.0  1 1 
300439  Medicaments containing hormones or steroids used as 
hormones but not antibiotics, put up in measured doses  0.0 0.0 1   0.0 1   
392062  Plates, sheets, film, foil and strip, of non -cellular polyethylene 
terephthalate  0.0 5.0  1 1 5.0  3 3 
851679  Electro -thermic appliances, for domestic use  0.0 5.0  1 1 1.7 2 1 1 
901580  Instruments and appliances used in geodesy, topography, 
hydrography, oceanography, hydrology, meteorology or 
geophysics  0.0 0.0 1   0.0 1   
841370  Centrifugal pumps, power -driven  0.0 5.0  2 2 2.5 1 1 1 
853331  Wirewound variable electrical resistors  0.0 0.0 1   0.0 2   
853890  Parts suitable for use solely or principally with the apparatus 
of heading 8535, 8536 or 8537, n.e.s.  0.0 3.8 2 6 6 3.6 3 8 8 
284920  Carbides of silicon, whether or not chemically defined  0.0 0.0 1   0.0 1   
560393  Nonwovens, whether or not impregnated, coated, covered or 
laminated  0.0 5.0  1 1 5.0  1 1 
847989  Machines and mechanical appliances, n.e.s.  0.0 1.2 3 1 1 2.5 1 1 1 
Total  99.0  22 22 22  28 37 37 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates based on the data provided by the parties and ITC Trade Map.   
  WT/REG451/1  
 
- 69 - h. Tuvalu's top export products (2017 -2019)  
HS number and description of the product  Share in 
global 
exports 
(%) Access conditions to Australia's import 
markets  Access conditions to New Zealand's import 
markets  
MFN Duty -free 
lines under 
PACER Plus 
(2020)  MFN Duty -free 
lines under 
PACER Plus 
(2020)  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  Avg. 
Tariff 
(%) Duty -free 
lines  Dutiable 
lines  
030343  Frozen skipjack or stripe -bellied bonito  51.2 0.0 1   0.0 1   
030342  Frozen yellowfin tunas  19.6 0.0 1   0.0 1   
890120  Tankers  12.4 2.5 1 1 1 0.0 1   
030344  Frozen bigeye tunas  5.1 0.0 1   0.0 1   
030341  Frozen albacore or longfinned tunas  2.1 0.0 1   0.0 1   
170230  Glucose in solid form and glucose syrup  0.8 4.0  1 1 0.0 1   
854231  Electronic integrated circuits as processors and controllers  0.7 0.0 1   0.0 1   
711890  Coin of legal tender  0.6 0.0 1   0.0 1   
711810  Coin  0.6 0.0 1   0.0 1   
320990  Paints and varnishes  0.6 5.0  1 1 3.3 1 2 2 
621133  Men's or boys' tracksuits and other garments, n.e.s. of man -
made fibres  0.5 2.5 1 1 1 10.0  1 1 
890800  Vessels and other floating structures for breaking up  0.3 0.0 1   0.0 1   
390799  Saturated polyesters in primary forms  0.3 3.3 1 2 2 1.7 2 1 1 
382200  Diagnostic or laboratory reagents on a backing, prepared 
diagnostic or laboratory reagents  0.3 2.5 4 4 4 3.8 1 3 3 
482110  Paper or paperboard labels of all kinds, printed  0.3 5.0  1 1 0.0 1   
851829  Loudspeakers, without enclosure  0.2 2.5 1 1 1 0.0 2   
880320  Under -carriages and parts thereof, for aircraft, n.e.s.  0.1 0.0 1   0.0 1   
847160  Input or output units for automatic data -processing machines  0.1 0.0 1   0.0 1   
701690  Paving blocks, slabs, bricks, squares, tiles and other articles of 
pressed or moulded glass  0.1 0.0 1   0.0 2   
853810  Boards, panels, consoles, desks, cabinets  0.1 0.0 2   0.0 1   
841191  Parts of turbojets or turbopropellers, n.e.s.  0.1 0.0 1   0.0 1   
711419  Articles of goldsmiths' or silversmiths' wares or parts thereof, 
of precious metal other than silver  0.1 5.0  1 1 2.5 1 1 1 
903089  Instruments and apparatus for measuring or checking 
electrical quantities, without recording device, n.e.s.  0.1 0.0 1   0.0 1   
970500  Collections and collector's pieces of zoological, botanical, 
mineralogical, anatomical, historical, archaeological, 
palaeontological, ethnographic or numismatic interest  0.1 0.0 1   0.0 1   
854790  Insulating fittings for electrical purposes, of materials other 
than ceramics or plastics  0.1 5.0  1 1 - 1 1 1 
Total  96.6  24 14 14  27 9 9 
- Specific rates only.  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2017 Nomenclature.  
Source:  WTO estimates  based on the data provided by the parties and ITC Trade Map.   
  WT/RE G451/1  
 
- 70 - Table A1. 3 Forum Island Countries: Market access opportunities under PACER Plus for Australia and New Zealand's top 25 exports (by partn er) 
a. Australia's top export products (2017 -2019)  
HS number and description of the 
product  
Share in global 
exports (%)  MFN (2020)  
Dutiable lines  Year of Liberalization  
Remaining Dutiable  
Average rate (%)  Duty -free lines  WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
2020  
2029  
2034  
2044  
260111  Non-agglomerated iron ores and 
concentrates  21.3 8 10 15 0 0 0 0    1 1 1 1 1 1 1      W,S To   
270112  Bituminous coal  18.2 8 10 0 0 0 0 0   1 1 1 1 1 1 1       W,S    
271111  Natural gas, liquefied  11.3 8 - 0 0 0 0 0   1 1 1 1 1 1 1         W,S  
710813  Gold 5.7 20 10 20 0 0 0 0    1 1 1 1 1 1 1      S W,To   
281820  Aluminium oxide  2.5 8 10 15 0 0 0 0    1 1 1 1 1 1 1      W,S To   
270900  Petroleum oils and oils obtained 
from bituminous minerals, crude  2.2 8 - 20 0 0 0 7    1 1 1  1 1 1    1  W,Tu To S  
260300  Copper ores and concentrates  1.6 8 10 15 0 0 0 0    1 1 1 1 1 1 1      W,S To   
020230  Frozen, boneless meat of bovine 
animals  1.5 8 10 0 30 0 0 9   1  1 1  1 1  1   1  Tu  W S,V 
100199  Wheat and meslin  1.3 8 5 15 0 0 0 0    1 1 1 1 1 1 1      W To S  
510111  Greasy shorn wool  1.0 8 10 15 5 0 0 0     1 1 1 1 1 1 1     W,S,
V To   
020130  Fresh or chilled bovine meat, 
boneless  1.0 8 10 0 30 0 0 9   1  1 1  1 1  1   1  Tu W  S,V 
740311  Copper, refined  1.0 8 10 15 10 0 0 0     1 1 1 1 1 1 1     S To  W,V 
760110  Aluminium  0.9 8 5 15 0 0 0 0    1 1 1 1 1 1 1      W,S To   
260800  Zinc ores and concentrates  0.7 8 10 15 0 0 0 0    1 1 1 1 1 1 1      W,S To   
220421  Wine of fresh grapes  0.6 30 10 0 40 - 9
0 25   1     2 4  1 1 1 1 C   V,Tu W,S,
N 
271019  Medium oils and preparations  0.6 8 10 0 5 0 0 0   4  1 1 3 1 3  6 36      W,S,V  C 
520100  Cotton  0.6 8 10 15 10 0 0 0     1 1 1 1 1 1 1     W,S,
V To   
300490  Medicaments consisting of 
mixed or unmixed products for 
therapeutic or prophylactic 
purposes, put up in measured 
doses  0.6 0 5 0 0 0 0 0 1  1 1 1 1 1  1       S    
880330  Parts of aeroplanes or 
helicopters  0.5 8 10 15 0 0 0 0    1 1 1 1 1 1 1      W,S  To  
100390  Barley (excl. seed for sowing)  0.5 8 5 15 0 0 0 15    1 1 1  1 1 1    1  W,S To,T
u   
020442  Frozen cuts of sheep  0.5 20 10 0 30 0 0 9   3  1 1  1 1  1   1 W S  V,Tu   
  WT/REG451/1  
 
- 71 - HS number and description of the 
product  
Share in global 
exports (%)  MFN (2020)  
Dutiable lines  Year of Liberalization  
Remaining Dutiable  
Average rate (%)  Duty -free lines  WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
2020  
2029  
2034  
2044  
790111  Unwrought zinc  0.5 8 10 15 0 0 0 0    1 1 1 1 1 1 1      S To  W 
210690  Food preparations, n.e.s.  0.4 17.5 10 15 15 0 0 15     1 1  6 1 1 1   1   W W,S,To  
V,Tu  
261690  Precious -metal ores and 
concentrates  0.4 8 10 15 0 0 0 0    1 1 1 1 1 2 1      W,S To   
253090  Arsenic sulfides, alunite, 
pozzuolana, earth colours and 
other mineral substances, n.e.s.  0.4 8 10 0 5 0 0 0   1  1 1 1 1 1  1     W,S,
V    
Total  75.8        1 0 14 15 24 24 20 30 31 16 15 37 1 7     W:4; 
S:6 
V:3; 
C:36 
N:1 
- Specific rates only.  
Note:  WSM/W = Samoa; SLB/S = Solomon Islands; TON/To = Tonga; VUT/V = Vanuatu; COK/C = Cook Islands; NIU/N = Niue; TUV/Tu = Tuvalu.  
 All Kiribati tariffs  are duty -free for MFN and preferential rates and have not been included in the table.  
 For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2012 Nomenclature.  
 Tonga schedule nomenclature is in HS 2017 equivalents.  
Source:  Samoa: WTO estimates based on the data provided by the parties and WTO -IDB. 
 Cook Islands, Kiribati, Solomon Islands: WTO estimates based on the data provided by the parties, ITC, and UNSD, Comtrade.  
 Niue, Tonga: WTO estimates based on the data provided by the parties and UNSD, Comtrade.  
 Tuvalu, Vanuatu: WTO estimates based on the data from the Agreement, ITC and UNSD, Comtrade .  
  WT/RE G451/1  
 
- 72 - b. New Zealand's top export products (2017 -2019)  
HS number and description of the 
product  
Share in global 
exports (%)  MFN (2020)  
Dutiable lines  Year of Liberalization  
Remaining Dutiable  
Average rate (%)  Duty -free lines  WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
2020  
2024  
2029  
2034  
2044  
040221  Milk and cream in solid forms  11.2 5 5 7.5 15 0 0 9   1  1 1  3 1 1 1   1 W W   S,To,V,
Tu  
440320  Coniferous wood  5.0 8 10 0 15 0 0 0   1  1 1 1 1 1  1      S W,V   
020230  Frozen, boneless meat of bovine 
animals  4.4 8 10 0 30 0 0 9   1  1 1  1 1  1   1   Tu  W S 
020442  Frozen cuts of sheep  3.7 20 10 0 30 0 0 9   3  1 1  1 1  1   1 W  S  V,Tu V 
081050  Fresh kiwifruit  3.6 10 10 0 30 0 0 0   1  1 1 1 1 1  1      S W,V   
040510  Butter  3.4 8 5 0 15 0 0 9   1  1 1  1 1  1   1   S  W,Tu V 
040590  Fats and oils derived from milk  2.7 8 5 0 15 0 0 9   1  1 1  1 1  1   1   S W ,Tu V 
220421  Wine of fresh grapes  2.4 30 10 0 40 0 9
0 25   1     2 4  1 1 1 1 C    V,Tu W,S,N  
190110  Food preparations for infant use  2.4 0 10 0 10 0 0 15 1  1  1 1   1  1   1   S,V  Tu  
040210  Milk and cream in solid forms, of a 
fat content by weight of <= 1,5% 2.2 2.5 5 0 15 0 0 9 1  1  1 1  1 1  1   1  W   S,V,Tu   
040690  Cheese  1.9 8 10 15 15 0 0 9     1 1  1 1 1 1   1   W,S,
Tu  To,V S 
210690  Food preparations, n.e.s.  1.8 17.5 10 15 15 0 0 15     1 1  6 1 1 1   1    W W,S,To
V,Tu  
440710  Coniferous wood sawn or chipped  1.5 8 10 0 15 0 0 0   1  1 1 1 1 1  1        W,V S 
080810  Fresh apples  1.3 0 10 0 15 0 0 0 1  1  1 1 1  1  1       V  S 
760110  Aluminium, not alloyed, unwrought  1.2 8 5 15 0 0 0 0    1 1 1 1 1 1 1       W,S To   
270900  Petroleum oils and oils  1.1 8 - 20 0 0 0 7    1 1 1  1 1 1    1   W,Tu To S  
020422  Fresh or chilled cuts of sheep,  1.0 20 10 0 30 0 0 9   3  1 1  1 1  1   1 W  S  V,Tu  
040490  Products consisting of natural milk  1.0 5 10 15 15 0 0 9     1 1  2 1 1 1   1  W S,Tu  To V 
710812  Gold 1.0 20 10 20 0 0 0 0    1 1 1 1 1 1 1       S W,To   
350110  Casein  0.9 8 10 15 10 0 0 0     1 1 1 1 1 1 1      W,S To  V 
901920  Ozone, oxygen, aerosol therapy, 
artificial respiration  0.9 8 10 0 0 0 0 0   1 1 1 1 1 1 1        W,S    
040150  Milk and cream of a fat content by 
weight of > 10%  0.8 2.5 10 7.5 15 0 0 9 1  1  1 1  1 1 1 1   1  W  V S,To,Tu   
020443  Frozen boneless cuts of sheep  0.8 20 10 0 30 0 0 9   1  1 1  1 1  1   1 W  S  V,Tu  
220429  Wine of fresh grapes, incl. fortified 
wines 0.7 30 10 0 40 0 9
0 25   1     2 4  1 1 1 1 C    V,Tu W,S,N  
040610  Fresh cheese  0.7 8 10 15 15 0 0 9     1 1  1 1 1 1   1   W,S,
Tu  To,V   
  WT/REG451/1  
 
- 73 - HS number and description of the 
product  
Share in global 
exports (%)  MFN (2020)  
Dutiable lines  Year of Liberalization  
Remaining Dutiable  
Average rate (%)  Duty -free lines  WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
WSM  
SLB 
TON 
VUT 
COK 
NIU 
TUV 
2020  
2024  
2029  
2034  
2044  
Total  58.4        4 0 21 4 23 23 8 33 31 10 21 2 2 17      W:4; 
S:11; 
V:5; 
N:2 
- Specific rates only.  
Note:  WSM/W = Samoa; SLB/S = Solomon Islands; TON/To = Tonga; VUT/V = Vanuatu; COK/C = Cook Islands; NIU/N = Niue; TUV/Tu = Tuvalu.  
 All Kiribati tariffs are duty -free for MFN and preferential rates and have not been included in the table.  
 For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate rates are included. Based on the HS 2012 Nomenclature.  
 Tonga schedule nomenclature is in HS 2017 equivalents: 440321 vs 440320, 440711 vs 440710, and total percentage of global exports = 57.6% vs 58.4% . 
Source:  Samoa: WTO estimates based on the data provided by the parties and WTO -IDB. 
 Cook Islands, Kiribati, Solomon Islands: WTO estimates ba sed on the data provided by the parties, ITC, and UNSD, Comtrade.  
 Niue, Tonga: WTO estimates based on the data provided by the parties and UNSD, Comtrade.  
 Tuvalu, Vanuatu: WTO estimates based on the data from the Agreement, ITC and UNSD, Comtrade.  WT/REG451 /1 
 
- 74 - 
 
  ANNEX 2  
COMPARISON OF CATEGORIES AND LENGTH OF STAY FOR TEMPORARY ENTRY OF NATURAL 
UNDER  PACER PLUS AND THE GATS  
Category  Maximum length of stay 
PACER Plus  GATS  
Australia  
A. Business visitors  
▪ service sellers  3 months;  
6 to 12 months  
 No commitments  
6 months  
B. Intra -corporate transferees:  
▪ executives and senior 
managers  
▪ specialists   
4 years, extendable  
2 years, extendable   
4 years  
2 years, extendable to maximum 
4 years  
C. Contractual Service Suppliers  12 months, extendable  No commitments  
D. Independent Executives  2 years  2 years  
Cook Islands  
A. Business visitors  1 month; extendable for 
additional 2 months  --- 
B. Intra-corporate transferees  
▪ executives  
▪ managers  
▪ specialists  1 year; renewable for additional 2 
years, but subject to ENT  --- 
C. Contractual service suppliers  3 months w ithin any 1-year period  --- 
D. Independent service suppliers  3 months within  any 1-year period  --- 
E. Installers or servicers  3 months within  any 1-year period  --- 
F. Skilled or semi -skilled workers  1 year; extendable for additional 2 
years, but subject to ENT  --- 
Kiribati  
A. Business visitors  1 month; renewable to 4 months  
within a 12-month period.  --- 
B. Intra-corporate transferees  
▪ executives  
▪ managers   
▪ specialists  1 year and renewable, but subject 
to ENT  --- 
C. Contractual service suppliers  6 months, renewable  --- 
D. Independent service suppliers  6 months, renewable  --- 
E. Installers and servicers  6 months  --- 
F. Skilled or semi -skilled workers  1 year; renewable to maximum 
total of 3 years, but subject to ENT  --- 
New Zealand  
A. Business visitors  3 months in a ny calendar year  3 months in any calendar year  
B. Intra -corporate transferees  
▪ executives  
▪ managers  
▪ specialists  3 years   
3 years for executives and senior 
managers;  
12 months for specialists and 
senior personnel;  
3 years for specialist personnel 
subject to labour market tests.  
C. Installers and servicers  3 months in any 12 -month period  3 months in any 12 -month period  
D. Independent service suppliers  
▪ independent professionals  12 months and subject to 
economic needs tests.  No commitments  
Niue  
A. Business visitors  30 days; extendable for 30 days  --- 
B. Intra-corporate transferees  
▪ executives  
▪ managers   
▪ specialists  2 years; extendable for 1 year, 
subject to ENT  --- 
C. Contractual service suppliers  1 year; extendable for 1 year, 
subject to ENT --- WT/REG451 /1 
 
- 75 - 
 
  Category  Maximum length of stay 
PACER Plus  GATS  
D. Independent service suppliers  2 years; extendable for 1 year, 
subject to ENT  --- 
E. Installers or servicers  30 days  --- 
F. Skilled or semi -skilled workers  2 years; extendable for 1 year, 
subject to ENT  --- 
Samoa  
A. Business visitors  60 days per year  60 days per year  
B. Intra -corporate transferees  
▪ executives  
▪ managers  
▪ specialists  
▪ management trainee on 
professional development  Subject to ENT: 
3 years  
3 years  
3 years  
2 years  3 years, renewable  
C. Independent service suppliers  1 year , subject to ENT 1 year , subject to ENT   
D. Installers and servicers  60 days per year  No commitments  
E. Skilled or semi -skilled workers  2 years and subject to ENT. Only 
for specified occupations.  No commitments  
F. Personnel engaged in 
establishment  No commitments  1 year, renewable  
Solomon Islands  
A. Business visitors  90 days within 1 -year period  No commitments  
B. Intra -corporate transferees  
▪ executives  
▪ managers and specialists  
 2 years   
▪ no commitments;  
▪ 2 years, subject to ENT  
C. Contractual service suppliers  90 days within any 1 -year period; 
or up to 2 years, subject to ENT  No commitments  
D. Independent service suppliers  90 days within any 1 -year period; 
or up to 2 years, subject to ENT  No commitments  
E. Installers or servicers  90 days within any 1 -year period; 
extendable subject to ENT  No commitments  
F. Skilled or semi -skilled workers  2 years, subject to ENT  No commit ments  
Tonga  
A. Business visitors  6 months in 1 year  90 days  
B. Intra-corporate transferees  
▪ executives  
▪ managers  
▪ specialists  2 years; extendable, but subject 
to ENT  2 years, renewable  
C. Contractual service suppliers  12 months; extendable for 2 
years, but subject to ENT  No commitments  
D. Independent service suppliers  12 months; extendable for 2 
years, but subject to ENT  No commitments  
E. Installers or servicers  6 months  No commitments  
F. Skilled or semi-skilled workers  12 months; extendable for 2 
years, but subject to ENT  No commitments  
G. Personnel engaged in 
establishment : 
▪ independent executives  No commitments   
 
2 years, renewable  
Tuvalu  
A. Business visitors  1 month; extendable for 3 months  --- 
B. Intra-corporate transferees  
▪ executives  
▪ managers  
▪ specialists  
▪ management trainee on 
profesional development  1 year; renewable for 1 year  --- 
C. Contractual service suppliers  4 months; extendable for 1 year, 
but subject to ENT  --- 
D. Independent service suppliers  4 months; extendable for 1 year, 
but subject to ENT  --- 
E. Installers or servicers  1 month; renewable for 3 months  --- WT/REG451 /1 
 
- 76 - 
 
  General note:  
ENT  economic needs test  
Source:  Annex 18 -A of the Agreement and the Parties' GATS schedules. As WTO non -Members, the Cook 
Islands, Kiribati, Niue and Tuvalu have no GATS schedules.  
__________  Category  Maximum length of stay 
PACER Plus  GATS  
F. Skilled or semi -skilled workers  1 year, extendable for a period of 
3 years within any 5 -year period, 
but subject to ENT  --- 
Vanuatu  
A. Business visitors  90 days   
1. Single Entry: 3 months  
2. Multiple Entry: 10 
Months  
B. Intra-corporate transferees  
▪ executives  
▪ managers   
▪ specialists  1 year; extendable, but subject to 
ENT  
1. Single Entry: 3 months  
2. Multiple Entry: 10 
Months  
C. Contractual service suppliers  90 days within 10 consecutive 
months;  
longer period of stay is subject to 
ENT  
 
1. Single Entry: 3 months  
2. Multiple Entry: 10 
Months  
D. Independent service suppliers  90 days within 10 consecutive 
months;  
longer period of stay is subject to 
ENT No commitments  
E. Installers or servicers  90 days  No commitments  
F. Skilled or semi -skilled workers  1 year, but subject to ENT  No commitments