JOB/AG/255  
16 November  2023 
(23-7750) Page: 1/10 
Committee on Agriculture  
Special Session  Original:  Spanish  
 
  
REFORM OF AGRICULTURAL TRADE IN TERMS OF MARKET ACCESS  
COMMUNICATION FROM ARGENTINA, BRAZIL, PARAGUAY AND URUGUAY  
The following communication, dated 1 6 November  2023, is being circulated at the request of the 
aforementioned Members.  
 
_______________  
 
 
1  INTRODUCTION  
1.1.  International trade plays a key role in our food security and nutrition, by facilitating broad and 
timely access to agricultural products through integration into local, regional and global supply 
chains, thus makin g food more affordable and readily available . That is why, in order to provide a 
suitable response to global food insecurity challenges, the World Trade Organization must make a 
decisive push forward in all areas of agricultural reform.  
1.2.  According to the Fo od and Agriculture Organization of the United Nations (FAO), the definition 
of food security adopted at the World Food Summit (WFS) states that "[f]ood security exists  when 
all people, at all times, have physical and economic access to sufficient, safe and  nutritious food that 
meets their dietary needs and food preferences for an active and healthy life".  
1.3.  FAO data indicates that some 800  million  people are currently affected by hunger, despite the 
fact that enough food is produced around the world to meet t he needs of the entire global population . 
FAO also outlines four main dimensions of food security : physical availability of food ; economic and 
physical access to food ; food utilization ; and stability of the other three dimensions over time.  
1.4.  Reforming agric ultural trade in terms of market access has the potential to support efforts in 
each of the four dimensions of food security : increasing the physical availability of food, by enabling 
it to be redistributed from regions with surplus production to regions w ith a shortfall ; economic 
accessibility, by increasing the available supply and drawing on the comparative advantages of other 
countries and regions in certain products, resulting in cheaper food ; food utilization, by providing 
consumers with the possibility of a more varied diet ; and stability, especially insofar as open trade 
is ensured under predictable rules, which, as a whole, would reduce the risk of shortages in domestic 
markets and would mitigate the volatility of local and international pr ices, thereby ensuring more 
resilient supply chains.  
1.5.  The elements presented in this submission contribute in particular to the stability dimensions, 
given that they would enhance predictability for both exporters and importers, securing the 
livelihoods of producers, particularly in developing and least developed countries where agriculture 
and the agro -industry remain the main drivers of the economy and one of the main sources of direct 
and indirect jobs.  
1.6.  Elements that address issues such as tariff escalation are also central to development, 
productive diversification and poverty reduction in developing and least developed countries.  
1.7.  In addition, reducing tariffs and tariff protection for agricultural products would allow resources 
to be used and dis tributed more efficiently, which would result in higher output with a lower 
environmental impact, enabling better conservation.  JOB/AG/255  
- 2 - 
  2  TARIFF SIMPLIFICATION  
2.1.  Using the list of concessions approved in the most recent version of the Harmonized System 
(HS), Members w ill amend their schedules of concessions, before the Fourteenth Ministerial 
Conference, in order to convert bound non -ad valorem  tariffs for agricultural products1 to simple 
ad valorem  tariffs.  
2.2.  To this end, Members with bound non -ad valorem  tariffs shall submit, within a period of 
[X] months, a table with their corresponding bound and applied tariffs in terms of fixed ad valorem  
equivalents.  
2.3.  The method for converting final bound non -ad valorem  tariffs to the ad valorem  equivalents 
shall be the unit value m ethod based on the Integrated Database (IDB) import data using the most 
recent three -year period for which data is available.  
2.4.  In all cases, Members shall supply supporting data that demonstrates that the proposed 
simplified bound tariff is representative o f, and does not amount to any increase over, the original 
more complex tariff and that the proposed simplification is in conformity with the agreed 
methodology.  
2.5.  In the event that a Member considers that the simple ad valorem  tariff for one or more products  
proposed by another Member as a result of this exercise is higher than the previous bound tariff, 
the Member may request a review of the calculation methodology with a view to reaching an 
understanding on the appropriate tariff level.  
2.6.  At the request of Me mbers, the WTO Secretariat shall provide advice on relevant technical 
issues and the necessary technical assistance to carry out this exercise.  
2.7.  Members that still have unbound tariff levels, shall complete the tariff binding process in simple 
ad valorem  terms, taking as a binding ceiling the average tariff level applied in the last three years 
following the adoption of this Decision, within the time frame laid down in paragraph 2.1 . 
3  TARIFF ESCALATION  
3.1.  Members shall review bound tariffs on primary and process ed products on the basis of the tariff 
escalation list contained in the Annex to this document . Tariffs on processed products may not 
exceed [X] % of the tariffs on the primary products to which they correspond.  
3.2.  This review shall be undertaken immediately a fter the completion of the tariff simplification 
process provided for in paragraph 2, and shall be concluded within a period of [X] months.  
4  HIGH TARIFFS AND TARIFF PEAKS  
ALT: 1 
4.1.  The maximum tariff value shall be defined as the value obtained by multiplying by three the 
simple average ad valorem  tariff equivalent for the entire tariff universe.  
4.2.  Notwithstanding the application of this calculation, the maximum tariff value may not exceed 
a tariff of 100 percentage points.  
ALT: 2 
4.1.  Where, after the conclusion of the tariff escalation review process provided for in section 3, 
Members have bound tariffs equal to or greater than 50 %, such tariffs shall be reduced as follows:  
 
(a) where the final bound tariff or ad valorem  equivalent is equal to or greater than 50 % and 
less than 100 %, the reduction shall be [25] %; 
 
1 "Agricultural products" shall be understood to mean those covered by Annex 1 to the Agreement on 
Agriculture.  JOB/AG/255  
- 3 - 
   
(b) where the final bound tariff or ad valorem  equivalent is equal to or greater than 100 % and 
less than 150 %, the reduction shall be [35] %; 
 
(d) where the final  bound tariff or ad valorem  equivalent is equal to or greater than 150 %, the 
reduction shall be [45] %; 
 
(d) where the final bound tariff or ad valorem  equivalent is equal to or greater than 200 %, the 
reduction shall be [55] %. 
 
4.2.  Members shall make the relevant adjustments to ensure that the lowest tariff resulting from 
the application of the above formula in each band is no lower than the highest tariff resulting from 
the application of the formula in the immediately preceding band.  
 
4.3.  Notwithstanding  the application of these calculations, final bound tariffs may not exceed a tariff 
of 100 percentage points.  
 
5  TARIFF QUOTA REVIEW  
5.1.  Members with tariff quotas in their schedules of concessions shall improve the market access 
conditions provide d for therein, through:  
(a) the reduction of all bound in -quota tariffs by [X] %, ensuring that they are at least [Y] % 
lower than the MFN bound tariffs for the corresponding products2; or 
(b) the expansion of the volumes of the tariff quotas with a view to  ensuring that they represent 
at least [20] % of current domestic consumption of the products included therein, for those 
tariff quotas with an average fill rate of more than 65 % over the past five years, excluding 
the lowest and highest value.  
 
5.2.  In cases wh ere the average tariff quota fill rate is less than [80] %, this improvement in market 
access conditions may be achieved through one of the above options, or through combinations 
thereof, which should be considered on a case -by-case basis.  
5.3.  In cases where the average tariff quota fill rate is equal to or greater than [80] %, the quota 
volume should be expanded.  
6  SPECIAL AGRICULTURAL SAFEGUARD  
6.1.  Until final tariff reduction commitments are adopted in accordance with section 8 of this 
proposal, Members shal l refrain from using existing safeguards under Article 5 of the Agreement on 
Agriculture.  
6.2.  Once the tariff reduction formula has been adopted in accordance with section 8 of this 
proposal, Article 5 of the Agreement on Agriculture shall be eliminated defini tively.  
7  CONTINUATION OF THE REFORM PROCESS AND ADOPTION OF THE TARIFF REDUCTION 
FORMULA  
7.1.  Members shall define clear parameters for achieving meaningful market access through a tariff 
reduction formula to be agreed, at the latest, at the Fourteenth WTO Minis terial Conference.  
7.2.  Future improvements in market access to be made through the application of the 
aforementioned tariff reduction formula shall take the tariff levels defined under section 4 of this 
proposal as a starting point.  
_______________  
 
2 Where products of different tariff lines are included in a tariff quota, the simple average MFN bound 
tariff shall be considered for the product s concerned.  JOB/AG/255  
 
- 4 - 
 
  ANNEX  
TARIFF ESCALATION LIST  
Meat and edible meat offal  
Primary product  Processed product  
0102 - Live bovine animals  0202 - Meat of bovine animals, frozen  
0504.00 - Guts, bladders and stomachs of animals (other than fish), 
whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or 
smoked1 
4101 - Raw hides and skins of bovine  (including buffalo) or equine 
animals (fresh, or salted, dried, limed, pickled or otherwise preserved, 
but not tanned, parchment -dressed or further prepared), whether or not 
dehaired or split  
4101.90 - Other, including butts, bends and bellies  
Dairy  
Primary product  Processed product  
0401 - Milk and cream, not 
concentrated nor containing added 
sugar or other sweetening matter  0402.10 - Milk and cream in powder, granules or other solid forms, of a 
fat content by weight exceeding 1.5%  
0402.21 - Milk and  cream in powder, granules or other solid forms, of a 
fat content, by weight, not exceeding 1.5%, not containing added sugar 
or other sweetening matter  
0402.29 - Other  
0403 - Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or acidified milk and cream, whether or not concentrated or 
containing added sugar or other sweetening matter or flavoured or 
containing added fruit, nuts or cocoa  
0404 - Whey, whether or not concentrated or containing added sugar or 
other sweetening matter; products consisting of natural milk 
constituents, whether or not containing added sugar or other sweetening 
matter, not elsewhere specified or included  
0404.10 - Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweeten ing matter  
0405 - Butter, including dehydrated butter and ghee, and other fats and 
oils derived from milk; dairy spreads  
0405.10.00 - Butter  
0405.20.00 - Dairy spreads  
0405.90 - Other  
0406 - Cheese and curd  
0406.10 - Fresh (unripened or uncured) cheese, in cluding whey cheese, 
and curd  
0406.90 - Other cheese  
1702.11 - Lactose in solid form and lactose syrup, not containing added 
flavouring or colouring matter, containing by weight 99% or more 
lactose, expressed as anhydrous lactose, calculated on the dry mat ter 
1702.19 - Lactose in solid form and lactose syrup, not containing added 
flavouring or colouring matter, containing by weight less than 99% 
lactose, expressed as anhydrous lactose, calculated on the dry matter  
 
1 Of bovine animals, as the category under HS code 0504.00 is broader than bovine animals.  JOB/AG/255  
 
- 5 - 
 
  Vegetables  
Primary product  Processed product  
0702.00 - Tomatoes, fresh or chilled  2002 - Tomatoes, prepared or preserved otherwise than by vinegar 
or acetic acid  
2002.10.00 - Tomatoes, whole or in pieces, prepared or preserved 
otherwise than by vinegar or acetic acid  
2002.90.00 - Other 
2007.10 - Jams, fruit jellies, marmalades, fruit or nut puree, and fruit 
or nut pastes, obtained by cooking, whether or not containing added 
sugar or other sweetening matter , in the form of homogenized 
preparations, as infant food or for dietetic purp oses, put up for retail 
sale in containers of a content not exceeding 250g  
2007.99 - Jams, fruit jellies, marmalades, fruit or nut purée, and fruit 
or nut pastes, obtained by cooking, whether or not containing added 
sugar or other sweetening matter (exclud ing citrus fruit and 
homogenized preparations)  
2009.50 - Tomato juice  
2103.20 - Tomato ketchup and other tomato sauces  
0707.00 - Cucumbers and gherkins, 
fresh or chilled  0711.40 - Cucumbers and gherkins provisionally preserved  
2001.10 - Cucumbers and gherkins prepared or preserved by vinegar 
or acetic acid  
0709.60 - Fruits of the genus Capsicum  
or of the genus Pimenta  0904.20 - Fruits of the genus Capsicum  or of the genus Pimenta , 
dried or ground  
0714.10 - Cassava  1108.14 - Cassava starch  
1903 - Tapioca and substitutes therefor prepared from starch, in the 
form of flakes, grains, pearls, siftings or in similar forms  
0701.90 - Potatoes, fresh or chilled 
except seed  0710.10 - Potatoes (uncooked or cooked by steaming or boiling in 
water), frozen  
1105 - Flour, meal, powder, flakes, granules and pellets of potatoes  
2004.10 - Potatoes prepared or preserved, frozen  
2005.20 - Potatoes prepared or preserved otherwise than by vinegar 
or acetic acid, not frozen  
Fruits and Nuts  
Primary product  Processed product  
0801.11 - Coconuts, desiccated  
0801.19 - Coconuts, excluding 
desiccated  1513.11 - Crude coconut oil  
1513.19 - Other coconut oil  
2306.50 - Oilcake and other solid residues of coconut  
2308 - Vegetable materials and vegetable waste  
0805.10 .00 - Oranges  
0805.50 - Lemons  2007.91.00 - Citrus fruit  
2007.99 - Other  
2009.11.00 - Frozen  
2009.19.00 - Other  
2009 - Juice of any other citrus fruit:  
2009.31 - Of a Brix value lower or similar to 20*  
0803.10.00 - Plantains  
0803.90.00 - Other  2007.99 - Other  JOB/AG/255  
 
- 6 - 
 
  Primary product  Processed product  
0806.10 - Grapes, fresh  2009.69 - Grape juice (including grape must), unfermented and not 
containing added spirit, whether or not containing added sugar or other 
sweetening matter, of a Brix value not exceeding 30 at 20°C  
2204.10 - Sparkling wine of fresh grapes  
2204.21 - Wine of fresh grapes, including fortified wines; grape must 
with fermentation prevented or arrested by the addition of alcohol, in 
containers holding 2l or less (excluding sparkling wine)  
0808.20 - Pears and quince s, fresh  2008.40 - Pears, otherwise prepared or preserved  
2009.80 - Juice of any single fruit or vegetable (other than juice of any 
single citrus fruit, pineapple, tomato, grape, or apple) unfermented and 
not containing added spirit, whether or not contain ing added sugar or 
other sweetening matter*  
0809.10 - Apricots, fresh  2008.50 - Apricots, otherwise prepared or preserved  
0809.20 - Cherries, fresh  0812.10 - Cherries, provisionally preserved  
2008.60 - Cherries, otherwise prepared or preserved  
0809.30 - Peaches, including 
nectarines, fresh  2008.70 - Peaches including nectarines, otherwise prepared or 
preserved  
0809.40 - Plums  0813.20 - Prunes, dried  
0811.10.00 - Strawberries*  2008.80.00 - Strawberries*  
Coffee  
Primary product  Processed product  
0901.11 - Coffee, not roasted: Not 
decaffeinated  0901.12 - Coffee, not roasted, decaffeinated  
0901.12 - Coffee, not roasted, decaffeinated  
0901.21 - Coffee, roasted: Not decaffeinated  
0901.22 - Coffee, roasted: Decaffeinated  
0901.90 - Other (coffee husks and skins, coffee substitutes containing 
coffee)  
2101.11 - Extracts, essences and concentrates*  
2101.12 - Preparations with a basis of extracts, essences or 
concentrates or with a basis of coffee  
0903.00 - Maté 2101.20 - Extracts, essences and concentrates, of tea or maté, and 
preparations with a basis of these extracts, essences or concentrates or 
with a basis of tea or maté  
Spices  
Primary product  Processed product  
0910.10 - Ginger  2006.00 - Other fruits, vegetables and nuts, preserved by sugar  
2008.99 - Other fruits and edible parts of the plant, prepared or 
preserved*  
Oilseeds  
Primary product  Processed product  
12.01 - Soya beans, whether or not 
broken  1208.10 - Soya bean flour and meal  
1507.10 - Crude oil, whether or not degummed, of soya bean oil and its 
fractions, not chemically modified  
1507.90 - Refined oil of soya beans and its fractions, but not chemically 
modified  
23.04 - Oil cakes of soya beans  JOB/AG/255  
 
- 7 - 
 
  Primary product  Processed product  
1202.10 - Ground -nuts, in shell, not 
roasted  or otherwise cooked  1202.20 - Ground -nuts, shelled, whether or not broken, not roasted or 
otherwise cooked  
1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1508.10 - Crude ground -nut oil , not chemic ally modified  
1508.90 - Refined ground -nut oil, not chemically modified  
2008.11 - Ground -nuts, otherwise prepared or preserved, whether or 
not containing added sugar or other sweetening matter or spirit, not 
elsewhere specified or included  
23.05 - Oilseed cake of ground -nuts 
1205.10 - Low erucic acid rape or colza 
seeds, whether or not broken  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1514.11 - Low erucic acid rape or colza oil, crude, not chemically 
modified  
1514.19 - Low erucic acid rape or colza oil, refined, not chemically 
modified  
2306.41 - Of low erucic acid rape or colza seed  
1205.90 - Rape or colza seeds, whether 
or not broken  1208.90 - Flours and meals of oil seeds or ol eaginous fruits, other than 
those of soya beans or mustard*  
1514.91 - Crude rape, colza or mustard oil and fractions thereof, not 
chemically modified  
1514.99 - Refined rape, colza or mustard oil and fractions thereof, not 
chemically modified; Other  
12.06 - Sunflower seeds, whether or 
not broken  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1512.11 - Crude sunflower -seed or safflower oil and fractions thereof, 
not chemically modified  
1512.19 - Refined sunflower -seed or safflower oil and fractions thereof, 
not chemically modified  
2306.30 - Oilseed cake of sunflower seeds  
1207.60 - Safflower seeds  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or must ard* 
1512.11 - Crude sunflower -seed or safflower oil and fractions thereof, 
not chemically modified  
1512.19 - Refined sunflower -seed or safflower oil and fractions thereof, 
not chemically modified  
1207.10 - Palm nuts and kernels, 
whether or not broken  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1511.10 - Crude palm oil and its refractions, not chemically modified oil  
1511.90 - Palm oil and its fractions, whether or not refined, but not 
chemically  modified; Other  
2306.60 - Oilseed cake of palm nuts or kernels  JOB/AG/255  
 
- 8 - 
 
  Primary product  Processed product  
1207.20 - Cotton seeds, whether or not 
broken  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1512.21 - Crude cotton -seed oil and its fractions, whether or not 
gossypol has been removed, not chemically modified  
1512.29 - Refined cotton -seed oil and its fractions, not chemically 
modified  
1521 - Vegetable waxes (of cotton)  
2306.10 - Oilseed cake of cotton seeds  
1207.40 - Sesamum seeds  1208.90 - Flours and meals of oil seeds or oleaginous fruits, other than 
those of soya beans or mustard*  
1515.50 - Sesame oil and its fractions  
2306.90 - Oilseed cake, not otherwise specified*  
1206.00 - Sunflower seeds, whether or 
not broken  1512.11 - Sunflower -seed or safflower oil and fractions thereof: Crude 
oil 
Sugar  
Primary product  Processed product  
1212.93 - Sugar cane  1701.11 - Cane or beet sugar and chemically pure sucrose, in solid 
form: Raw sugar not containing added flavouring or colouring matter: 
cane sugar  
1701.13 - Cane sugar, in solid form, not containing added flavouring or 
colouring matter, obtained without centrifugation, with sucrose content 
69° to 93°, containing only natural anhedral microcrystals (see 
subhe ading note 2)  
1701.14 - Cane sugar other than that under subheading 1701.13, in 
solid form, not containing added flavouring or colouring matter  
1701.99 - Cane or beet sugar and chemically pure sucrose, in solid form 
(excl. cane and beet sugar containing ad ded flavouring or colouring and 
raw sugar)  
2207.10 - Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80% vol. or higher  
2207.20 - Ethyl alcohol and other spirits, denatured, of any strength  
2222.18 - Ethanol  
Cocoa  
Primary product  Processed product  
1801.00 - Cocoa beans, whole or 
broken, raw or roasted  1802.00 - Cocoa shells, husks, skins and other cocoa waste  
1803.10 - Cocoa paste, not defatted  
1803.20 - Cocoa paste, wholly or partly defatted  
1804.00 - Cocoa butter, fat and oil  
1805.00 - Cocoa powder, not containing added sugar or other 
sweetening matter  
1806.10 - Cocoa powder, containing added sugar or other sweetening 
matter  
1806.20 - Chocolate, containing cocoa, in blocks, slabs or bars >2 kg  
1806.31 - Chocolate in blocks, slabs or bars, filled  
1806.32 - Other, in blocks, slabs or bars, not filled  
1806.90 - Other food preparations containing cocoa  JOB/AG/255  
 
- 9 - 
 
  Cereals  
Primary product  Processed product  
1001.10 - Durum wheat  11.01 - Wheat or meslin flour*  
1103.11 - Groats and mea l, of wheat*  
1103.20 - Pellets*  
1108.11 - Wheat starch  
11.09 - Wheat gluten, whether or not dried  
1902.11 - Pasta, containing eggs  
1902.19 - Other pasta, not stuffed, cooked or otherwise prepared (other 
than those containing egg)  
1902.20 - Stuffed pasta, whether or not cooked or otherwise prepared  
1902.30 - Other pasta  
1905.20 - Gingerbread  
1905.31 - Sweet biscuits  
1905.32 - Waffles and wafers  
1001.90 - Wheat, other  11.01 - Wheat or meslin flour*  
1103.11 - Groats and meal, of wheat*  
1103.20 - Pellets* 
1108.11 - Wheat starch  
11.09 - Wheat gluten, whether or not dried  
1905.20 - Gingerbread  
1905.31 - Sweet biscuits  
1905.32 - Waffles and wafers  
10.03 - Barley  1103.19 - Groats and meal, of other cereals*  
1103.20 - Pellets*  
1104.19 - Rolled or flaked grains, of other cereals*  
1104.29 - Other worked grains, of other cereals*  
1107.10 - Malt, not roasted  
1107.20 - Malt, roasted  
1901.90 - Malt extract and food prep of flour, groats, meal or starch, 
other than for infant preparations, other than for use in mixes and 
doughs  
10.04 - Oats 10.06 - Germ of cereals, whole, rolled, flaked or ground, or otherwise 
worked, except rice of heading  
1103.19 - Groats and meal, of other cereals*  
1103.20 - Pellets*  
1104.12 - Rolled or flaked grains: Of oats  
1104.22 - Other worked grains: Of oats  JOB/AG/255  
 
- 10 - 
 
  Primary product  Processed product  
1005.90 - Maize (corn), other than 
seed 1102.20 - Maize (corn) flour  
1103.13 - Groats and meal, of maize (corn)  
1108.12 - Maize (corn) starch  
1515.29 - Other fixed maize oil other than not refined, but not 
chemically modified  
1901.10 - Preparations for infant use, put up for retail sale*  
1901.20 - Mixes and doughs for the preparation of bakers ' wares of 
heading 19.05*  
1904.10 - Prepared foods obtained by the swelling or roasting of cereals 
or cereal products * 
1905.90 - Other*  
2005.80 - Sweet corn, prepared or preserved, other than by vinegar or 
acetic acid, not frozen  
2207.10 - Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80% vol. or higher  
2207.20 - Ethyl alcohol and other spirits, denatured, of any strength  
2222.18 - Ethanol  
1006.10 - Rice in the husk (paddy or 
rough)  1006.20 - Husked or brown rice  
1006.30 - Semi-milled or wholly milled rice, whether or not polished or 
glazed  
1006.40 - Broken rice  
1102.30 - Rice flour  
1103.19 - Groats, meal and pellets, of other cereals*  
1904.20 - Prepared foods obtained from unroasted cereal flakes or from 
mixtures of unroasted cereals flakes and roasted cereal flakes or swelled 
cereals*  
2302.20 - Bran, sharps and other residues of ric e 
10.07 - Sorghum  1904.10 - Prepared foods obtained by the swelling or roasting of cereals 
or cereal products*  
1904.20 - Prepared foods obtained from unroasted cereal flakes or from 
mixtures of unroasted cereals flakes and roasted cereal flakes or swelled  
cereals*  
53.02 - True hemp ( Cannabis sativa  L.), 
raw or processed but not spun; tow and 
waste of true hemp (including yarn 
waste and garnetted stock)  5302.90.00 - Other  
Other products  
Primary product  Processed product  
02109911 - Meat of fowls of the species 
Gallus domesticus  
120810 – Soya bean meal  
15019000 - Poultry fat  
110220 (1102.20.00.900E) - Maize 
(corn) flour, other  
110313 (1103.13.00.900V) - Groats 
and meal of maize, other  2309.10 - Dog or cat food  
* In cases w here the HS heading can be associated with more than one primary product, the tariff 
escalation modality would apply only if a Member has scheduled the processed product at the 
product specific level.  
__________