G/MA/W/130  
21 de abril de 2017 
(17-2187) Página: 1/20 
Comité de Acceso a los Mercados  Original:  inglés  
 
  MEDIDA DEL GOBIERNO DEL CANADÁ PARA ELIMINAR  
UNILATERALMENTE  DETERMINADOS ARANCELES DE  
LA NACIÓN MÁS FAVORECIDA (NMF)  APLICADO S 
COMUNICACIÓN DEL CANADÁ  
La siguiente comunicación, de fecha 19 de abril de 2017, se distribuye a petición de la delegación 
del Canadá.  
 
_______________  
 
 
1.  Como muestra de su compromiso en favor del libre c omercio y la liberalización progresiv a del 
comercio , el Canadá desea notificar a los Miembros de la Organización Mundial del Comercio una 
medida reciente que ha adoptado unilateral mente para eliminar los derechos de aduana NMF 
aplicados a una amplia gama de ingredientes importados  utilizados en la industria agroalimentaria . 
2.  Con efecto a partir del 16 de enero de 2017, el Gobierno del Canadá ha eliminado los aranceles 
aplicados a ciertos ingredientes importados que se utilizan en la industria agroalimentaria, con 
inclusión de  determinadas frutas y hortalizas, cereales y g ranos, especias, grasas y aceite s, 
preparaciones aliment icias y productos de chocolate, que representan aproximadam ente 
700 millones de dólares al año de importaciones  sujetas a l pago de  derechos .1 
3.  El objetivo de la eliminación de aranceles es mejorar la competitividad de las empresas 
canadienses de elaboración de productos agroalimentarios  en los mercados nacionales y  
extranjeros reduciendo los costos de producción, lo cual favorecerá  la inversión y la creación de  
empleos bien re munera dos para la clase med ia en este importante sector.  
4.  Si bien estas medidas están principalmente orientad as a estimular la competitividad d e los 
fabricantes canadienses, también representan un ejemplo concreto del papel que desempeña  el 
Canadá como líder mundial de la apertura del comercio . 
5.  Esta iniciativa es un paso más  en la eliminación unilateral de todos los aranceles restantes que 
sigue aplicando el Canadá a las importaciones de maquinaria y equipos y de insumos del sector 
manufacturero  en los últimos años .2 Un estudio monográfico de la OCDE de noviembre de 2013 
destacó la importancia de estas medidas para fortalecer la posición del Canad á en las cadenas de 
valor mundiales, así como su atractivo como lugar donde invertir y hacer negocios .3 
6.  El Canadá espera que estas medidas alienten a otros Miembros a  examinar  formas parecidas 
de promover  la apertura de los mercados mundiales y mejorar la competitividad nacional mediante 
la liberalización unilateral del comercio.  
                                                
1 Para más información, véase el Anexo I (en inglés  solamente ) y el enlace 
http://www.gazette.gc.ca/rp -pr/p2/2016/2016 -12-28/html/sor -dors313 -eng.php . 
2 Véase el documento G/MA/W/101.  
3 Véase el enlace http:// www.oecd -ilibrary.org/trade/trade -policy -implications -of-global -value -
chains_5k3tpt2t0zs1 -en.   
  G/MA/W/130  
 
- 2 - ANNEX I  
MOST -FAVOURED NATION TARI FF ELIMINATION ON AG RI-FOOD INPUTS  
Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0702.00.11  Tomatoes, fresh or chilled.  Tomatoes, fresh or chilled.  Cherry  1.41¢/kg but 
not less than 
9.5%  Free 
0702.00.19  Tomatoes, fresh or chilled.  Tomatoes, fresh or chilled.  Other  1.41¢/kg but 
not less than 
9.5% Free 
0703.10.21  Onions, shallots, garlic, leeks 
and other alliaceous 
vegetables, fresh or chilled.  Onions and shallots  Imported during such period 
specified by order of the Minister 
of Public Safety and Emergency 
Preparedness or the President of 
the Ca nada Border Services 
Agency, not exceeding 12 weeks 
in any 12 month period ending 
31st March  2.12¢/kg but 
not less than 
9.5%  Free 
0704.90.10  Cabbages, cauliflowers, 
kohlrabi, kale and similar edible 
brassicas, fresh or chilled.  Other  Broccoli for processi ng 2.12¢/kg but 
not less than 
6% Free 
0706.90.10  Carrots, turnips, salad 
beetroot, salsify, celeriac, 
radishes and similar edible 
roots, fresh or chilled.  Other  Beets, for processing  1.41¢/kg but 
not less than 
12.5%  Free 
0707.00.10  Cucumbers and gherkins , fresh 
or chilled.  Cucumbers and gherkins, 
fresh or chilled.  For processing  1.41¢/kg but 
not less than 
6% Free 
0708.10.10  Leguminous vegetables, shelled 
or unshelled, fresh or chilled.  Peas ( Pisum sativum ) For processing  1.41¢/kg but 
not less than 
6% Free 
0708.20.10  Leguminous vegetables, shelled 
or unshelled, fresh or chilled.  Beans ( Vigna spp., 
Phaseolus spp .) Snap beans for processing  1.41¢/kg but 
not less than 
6% Free 
0709.20.10  Other vegetables, fresh or 
chilled.  Asparagus  For processing  5.51¢/kg b ut 
not less than 
7.5%  Free   
  G/MA/W/130  
 
- 3 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0709.51.10  Other vegetables, fresh or 
chilled.  Mushrooms of the genus 
Agaricus  For processing  8.43¢/kg but 
not less than 
8.5%  Free 
0709.59.10  Other vegetables, fresh or 
chilled.  Other  Mushrooms, for processing  8.43¢/kg but 
not less than 
8.5%  Free 
0710.10.00  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Potatoes  Potatoes  6% Free 
0710.21.00  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Peas ( Pisum sativum ) Peas ( Pisum sativum ) 9.5%  Free 
0710.22.00  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Beans ( Vigna spp., 
Phaseolus spp .) Beans ( Vigna spp., Phaseolus 
spp.) 9.5%  Free 
0710.29.90  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), fr ozen.  Other  Other  9.5%  Free 
0710.40.00  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Sweet corn  Sweet corn  9.5%  Free 
0710.80.10  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Other vegetables  Asparagus  19% Free 
0710.80.20  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Other vegetables  Broccoli and cauliflowers  12.5%  Free 
0710.80.30  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Other vegetables  Bruss els sprouts; Mushrooms  12.5%  Free 
0710.80.40  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Other vegetables  Baby carrots (of a length not 
exceeding 11 cm)  11% Free 
0710.80.90  Vegetables (uncooked or 
cooked by steaming or boilin g 
in water), frozen.  Other vegetables  Other  9.5%  Free 
0710.90.00  Vegetables (uncooked or 
cooked by steaming or boiling 
in water), frozen.  Mixtures of vegetables  Mixtures of vegetables  12.5%  Free   
  G/MA/W/130  
 
- 4 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0711.51.00  Vegetables provisionally 
preserved (for example,  by 
sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Mushrooms of the genus 
Agaricus  Mushrooms of the genus 
Agaricus  8% Free 
0711.59.00  Vegetables provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Other  Other  8% Free 
0711.90.90  Vegetables provisionally 
preserved (for example, by 
sulphu r dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Other vegetables; mixtures 
of vegetables  Other  8% Free 
0712.20.00  Dried vegetables, whole, cut, 
sliced, broken or in pow der, but 
not further prepared.  Onions  Onions  6% Free 
0712.31.00  Dried vegetables, whole, cut, 
sliced, broken or in powder, but 
not further prepared.  Mushrooms of the genus 
Agaricus  Mushrooms of the genus 
Agaricus  6% Free 
0712.90.20  Dried vegetables, whol e, cut, 
sliced, broken or in powder, but 
not further prepared.  Other vegetables; mixtures 
of vegetables  Garlic, other  6% Free 
0712.90.90  Dried vegetables, whole, cut, 
sliced, broken or in powder, but 
not further prepared.  Other vegetables; mixtures 
of veg etables  Other  6% Free 
0713.33.99  Dried leguminous vegetables, 
shelled, whether or not skinned 
or split.  Kidney beans, including 
white pea beans ( Phaseolus 
vulgaris ) Other  2% Free 
0713.34.00  Dried leguminous vegetables, 
shelled, whether or not skinned 
or split. Bambara beans ( Vigna 
subterranea  or Voandzeia 
subterranea ) Bambara beans ( Vigna 
subterranea  or Voandzeia 
subterranea ) 2% Free   
  G/MA/W/130  
 
- 5 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0713.35.00  Dried leguminous vegetables, 
shelled, whether or not skinned 
or split.  Cow peas ( Vigna 
unguiculata ) Cow peas ( Vigna unguiculata ) 2% Free 
0713.39.90  Dried leguminous vegetables, 
shelled, whether or not skinned 
or split.  Other  Other  2% Free 
0713.50.90  Dried leguminous vegetables, 
shelled, whether or not skinned 
or split.  Broad beans ( Vicia faba var. 
major ) and hors e beans 
(Vicia faba var. equina, 
Vicia faba var. minor ) Other  2% Free 
0714.30.10  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or no t sliced or 
in the form of pellets; sago 
pith. Yams ( Dioscorea spp. ) Frozen  9.5%  Free 
0714.40.10  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or not sliced or 
in the form of pellets; sago 
pith. Taro ( Colocasia spp.)  Frozen  9.5%  Free 
0714.50.10  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled , frozen or 
dried, whether or not sliced or 
in the form of pellets; sago 
pith. Yautia ( Xanthosoma spp. ) Frozen  9.5%  Free   
  G/MA/W/130  
 
- 6 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0714.90.10  Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or not sliced or 
in the form of pellets; sago 
pith. Other  Frozen, other than water 
chestnuts  9.5%  Free 
0808.30.10  Apples, pears and quinces, 
fresh.  Pears  For processing  2.12¢/kg but 
not less than 
8% Free 
0809.10.10  Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh.  Apricots  For processing  2.12¢/kg but 
not less than 
8% Free 
0809.29.10  Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh.  Other  Sweet, for processin g 5.64¢/kg but 
not less than 
8% Free 
0809.30.10  Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh.  Peaches, including 
nectarines  Peaches, not including 
nectarines, for processing  2.82¢/kg but 
not less than 
8% Free 
0809.40.10  Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh.  Plums and sloes  Prune plums, for processing  1.06¢/kg but 
not less than 
8% Free 
0810.10.10  Other fruit, fresh.  Strawberries  For processing  5.62¢/kg but 
not less than 
8.5%  Free 
0811.10 .10 Fruit and nuts, uncooked or 
cooked by steaming or boiling 
in water, frozen, whether or not 
containing added sugar or other 
sweetening matter.  Strawberries  For processing  5.62¢/kg but 
not less than 
8.5%  Free 
0812.10.90  Fruit and nuts, provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Cherries  Other  9.37¢/kg but 
not less than 
10.5%  Free   
  G/MA/W/130  
 
- 7 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0812.90.20  Fruit and nuts, provisiona lly 
preserved (for example, by 
sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Other  Strawberries  9.37¢/kg but 
not less than 
14.5%  Free 
0812.90.90  Fruit and nuts,  provisionally 
preserved (for example, by 
sulphur dioxide gas, in brine, in 
sulphur water or in other 
preservative solutions), but 
unsuitable in that state for 
immediate consumption.  Other  Other  6% Free 
0813.30.00  Fruit, dried, other than that of 
headings  08.01 to 08.06; 
mixtures of nuts or dried fruits 
of this Chapter.  Apples  Apples  6% Free 
0904.12.00  Pepper of the genus Piper; 
dried or crushed or ground 
fruits of the genus Capsicum  or 
of the genus Pimenta . Crushed or ground  Crushed or ground  3% Free for  use in 
processing only  
0904.22.90  Pepper of the genus Piper; 
dried or crushed or ground 
fruits of the genus Capsicum  or 
of the genus Pimenta . Crushed or ground  Other  3% Free 
0906.20.00  Cinnamon and cinnamon -tree 
flowers.  Crushed or ground  Crushed or gro und 3% Free 
0907.20.00  Cloves (whole fruit, cloves and 
stems).  Crushed or ground  Crushed or ground  3% Free 
0908.12.00  Nutmeg, mace and cardamoms.  Crushed or ground  Crushed or ground  3% Free 
0908.22.00  Nutmeg, mace and cardamoms.  Crushed or ground  Crushe d or ground  3% Free 
0908.32.00  Nutmeg, mace and cardamoms.  Crushed or ground  Crushed or ground  3% Free 
0909.22.00  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries.  Crushed or ground  Crushed or ground  3% Free   
  G/MA/W/130  
 
- 8 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
0909.32.00  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries.  Crushed or ground  Crushed or ground  3% Free 
0909.62.00  Seeds of anise, badian, fennel, 
coriander, cumin or caraway; 
juniper berries.  Crushed or ground  Crushed or ground  3% Free 
0910. 12.00  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices.  Crushed or ground  Crushed or ground  3% Free 
0910.91.92  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices.  Mixtures referred to in Note 
1 (b) to this Chapter  Crushed or ground  3% Free 
0910.99.90  Ginger, saffron, turmeric 
(curcuma), thyme, bay leaves, 
curry and other spices.  Other  Other  3% Free 
1001.19.10  Wheat and meslin.  Other  Within access commitment  $1.90/tonne  Free 
1001.99.10  Wheat and m eslin.  Other  Within access commitment  $1.90/tonne  Free 
1003.10.11  Barley.  Seed Within access commitment  $0.99/tonne  Free 
1003.90.11  Barley.  Other  Within access commitment  $0.99/tonne  Free 
1003.90.91  Barley.  Other  Within access commitment  $0.99/tonne  Free 
1101.00.10  Wheat or meslin flour.  Wheat or meslin flour.  Within access commitment  $2.42/tonne  Free 
1102.20.00  Cereal flours other than of 
wheat or meslin.  Maize (corn) flour  Maize (corn) flour  6% Free 
1102.90.11  Cereal flours other than of 
wheat or me slin. Other  Within access commitment  4% Free 
1102.90.90  Cereal flours other than of 
wheat or meslin.  Other  Other  6% Free 
1103.11.10  Cereal groats, meal and pellets.  Of wheat  Within access commitment  $2.42/tonne  Free 
1103.19.11  Cereal groats, meal and pe llets. Of other cereals  Within access commitment  3% Free 
1103.20.11  Cereal groats, meal and pellets.  Pellets  Within access commitment  3.5%  Free 
1103.20.21  Cereal groats, meal and pellets.  Pellets  Within access commitment  3.5%  Free 
1103.20.90  Cereal groa ts, meal and pellets.  Pellets  Other  5% Free   
  G/MA/W/130  
 
- 9 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1104.19.11  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Within access commitment  3.5%  Free 
1104.19.21  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Within access commi tment  4% Free 
1104.19.90  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Other  5% Free 
1104.22.00  Cereal gr ains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of oats  Of oats  5% Free 
1104.23.00  Cereal grains otherwise worked 
(for example, hulled , rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of maize (corn)  Of maize (corn)  5% Free 
1104.29.11  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled,  sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Within access commitment  3.5%  Free   
  G/MA/W/130  
 
- 10 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1104.29.21  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Within access commitment  4% Free 
1104.29.90  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except ri ce of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Of other cereals  Other  5% Free 
1104.30.11  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereal s, whole, 
rolled, flaked or ground.  Germ of cereals, whole, 
rolled, flaked or ground  Within access commitment  3.5%  Free 
1104.30.90  Cereal grains otherwise worked 
(for example, hulled, rolled, 
flaked, pearled, sliced or 
kibbled), except rice of heading 
10.06; germ of cereals, whole, 
rolled, flaked or ground.  Germ of cereals, whole, 
rolled, flaked or ground  Other  5% Free 
1105.10.00  Flour, meal, powder, flakes, 
granules and pellets of 
potatoes.  Flour, meal and powder  Flour, meal and powder  10.5%  Free 
1105.2 0.00 Flour, meal, powder, flakes, 
granules and pellets of 
potatoes.  Flakes, granules and pellets  Flakes, granules and pellets  8.5%  Free 
1106.10.90  Flour, meal and powder of the 
dried leguminous vegetables of 
heading 07.13, of sago or of 
roots or tubers of  heading 
07.14 or of the products of 
Chapter 8.  Of the dried leguminous 
vegetables of heading 07.13  Other  6% Free 
1107.10.11  Malt, whether or not roasted.  Not roasted  Within access commitment  0.31¢/kg  Free   
  G/MA/W/130  
 
- 11 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1107.10.91  Malt, whether or not roasted.  Not roa sted Within access commitment  0.47¢/kg  Free 
1107.20.11  Malt, whether or not roasted.  Roasted  Within access commitment  0.31¢/kg  Free 
1108.11.10  Starches; inulin.  Wheat starch  Within access commitment  0.95¢/kg  Free 
1108.19.11  Starches; inulin.  Other starc hes Within access commitment  0.83¢/kg  Free 
1108.19.90  Starches; inulin.  Other starches  Other  1.24¢/kg  Free 
1108.20.00  Starches; inulin.  Inulin  Inulin  6.5%  Free 
1109.00.10  Wheat gluten, whether or not 
dried.  Wheat gluten, whether or 
not dried.  Within acc ess commitment  7.5%  Free 
1208.10.10  Flours and meals of oil seeds or 
oleaginous fruits, other than 
those of mustard.  Of soya beans  Flours  6% Free 
1208.90.10  Flours and meals of oil seeds or 
oleaginous fruits, other than 
those of mustard.  Other  Flours  6% Free 
1212.99.20  Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, 
frozen or dried, whether or not 
ground; fruit stones and 
kernels and other vegetable 
products (including unroasted 
chicory roots of the variety 
Cichorium in tybus sativum ) of a 
kind used primarily for human 
consumption, not elsewhere 
specified or included.  Other  Apricot, peach (including 
nectarine) or plum stones and 
kernels  6.5%  Free 
1502.10.00  Fats of bovine animals, sheep 
or goats, other than those of 
heading 15.03.  Tallow  Tallow  2.5%  Free 
1502.90.00  Fats of bovine animals, sheep 
or goats, other than those of 
heading 15.03.  Other  Other  2.5%  Free   
  G/MA/W/130  
 
- 12 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1503.00.00  Lard stearin, lard oil, 
oleostearin, oleo -oil and tallow 
oil, not emulsified or mixed or 
otherwise p repared  Lard stearin, lard oil, 
oleostearin, oleo -oil and 
tallow oil, not emulsified or 
mixed or otherwise 
prepared  Lard stearin, lard oil, oleostearin, 
oleo-oil and tallow oil, not 
emulsified or mixed or otherwise 
prepared.  7.5%  Free 
1504.20.90  Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically 
modified.  Fats and oils and their 
fractions, of fish, other than 
liver oils  Other  4.5%  Free 
1504.30.00  Fats and oils and their 
fractions, of fish or marine 
mammals, whether or not 
refined, but not chemically 
modified.  Fats and oils and their 
fractions, of marine 
mammals  Fats and oils and their fractions, 
of marine mammals  6.5%  Free 
1506.00.00  Other animal fats and oils and 
their fractions, whether or not 
refine d, but not chemically 
modified.  Other animal fats and oils 
and their fractions, whether 
or not refined, but not 
chemically modified.  Other animal fats and oils and 
their fractions, whether or not 
refined, but not chemically 
modified.  7% Free 
1507.90.90  Soya-bean oil and its fractions, 
whether or not refined, but not 
chemically modified.  Other  Other  9.5%  Free 
1511.90.90  Palm oil and its fractions, 
whether or not refined, but not 
chemically modified.  Other  Other  11% Free 
1512.19.10  Sunflower -seed, safflowe r or 
cotton -seed oil and fractions 
thereof, whether or not refined, 
but not chemically modified.  Other  Sunflower -seed oil and fractions 
thereof  9.5%  Free for use in 
processing only  
1512.19.20  Sunflower -seed, safflower or 
cotton -seed oil and fractions 
thereof, whether or not refined, 
but not chemically modified.  Other  Safflower oil and fractions 
thereof  11% Free for use in 
processing only    
  G/MA/W/130  
 
- 13 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1513.19.90  Coconut (copra), palm kernel or 
babassu oil and fractions 
thereof, whether or not refined, 
but not chemicall y modifed.  Other  Other  11% Free for use in 
processing only  
1515.19.00  Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically 
modified.  Other  Other  8% Free for use in 
processing only  
1515.90.91  Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whether or not 
refined, but not chemically 
modified.  Other  Crude  6% Free 
1515.90.99  Other fixed vegetable fats and 
oils (including jojoba oil) and 
their fractions, whet her or not 
refined, but not chemically 
modified.  Other  Other  11% Free 
1516.10.10  Animal or vegetable fats and 
oils and their fractions, partly 
or wholly hydrogenated, inter -
esterified, re -esterified or 
elaidinized, whether or not 
refined, but not further 
prepared.  Animal fats and oils and 
their fractions  Obtained entirely from fish or 
marine mammals  11% Free 
1516.10.90  Animal or vegetable fats and 
oils and their fractions, partly 
or wholly hydrogenated, inter -
esterified, re -esterified or 
elaidinized, whet her or not 
refined, but not further 
prepared.  Animal fats and oils and 
their fractions  Other  11% Free 
1516.20.90  Animal or vegetable fats and 
oils and their fractions, partly 
or wholly hydrogenated, inter -
esterified, re -esterified or 
elaidinized, whether or not 
refined, but not further 
prepared.  Vegetable fats and oils and 
their fractions  Other  11% Free   
  G/MA/W/130  
 
- 14 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1518.00.10  Animal or vegetable fats and 
oils and their fractions, boiled, 
oxidized, dehydrated, 
sulphurized, blown, 
polymerized by heat in vacuum 
or in in ert gas or otherwise 
chemically modified, excluding 
those of heading 15.16; 
inedible mixtures or 
preparations of animal or 
vegetable fats or oils or of 
fractions of different fats or oils 
of this Chapter, not elsewhere 
specified or included.  Animal or vege table fats 
and oils and their fractions, 
boiled, oxidized, 
dehydrated, sulphurized, 
blown, polymerized by heat 
in vacuum or in inert gas or 
otherwise chemically 
modified, excluding those of 
heading 15.16; inedible 
mixtures or preparations of 
animal or vege table fats or 
oils or of fractions of 
different fats or oils of this 
Chapter, not elsewhere 
specified or included.  Boiled linseed oil  4.5%  Free 
1518.00.90  Animal or vegetable fats and 
oils and their fractions, boiled, 
oxidized, dehydrated, 
sulphurized, bl own, 
polymerized by heat in vacuum 
or in inert gas or otherwise 
chemically modified, excluding 
those of heading 15.16; 
inedible mixtures or 
preparations of animal or 
vegetable fats or oils or of 
fractions of different fats or oils 
of this Chapter, not else where 
specified or included.  Animal or vegetable fats 
and oils and their fractions, 
boiled, oxidized, 
dehydrated, sulphurized, 
blown, polymerized by heat 
in vacuum or in inert gas or 
otherwise chemically 
modified, excluding those of 
heading 15.16; inedible  
mixtures or preparations of 
animal or vegetable fats or 
oils or of fractions of 
different fats or oils of this 
Chapter, not elsewhere 
specified or included.  Other  8% Free 
1603.00.11  Extracts and juices of meat, 
fish or crustaceans, molluscs or 
other aqua tic invertebrates.  Extracts and juices of meat, 
fish or crustaceans, 
molluscs or other aquatic 
invertebrates.  Of whales  6% Free 
1603.00.19  Extracts and juices of meat, 
fish or crustaceans, molluscs or 
other aquatic invertebrates.  Extracts and juices of me at, 
fish or crustaceans, 
molluscs or other aquatic 
invertebrates.  Other  6% Free 
1805.00.00  Cocoa powder, not containing 
added sugar or other 
sweetening matter.  Cocoa powder, not 
containing added sugar or 
other sweetening matter.  Cocoa powder, not containi ng 
added sugar or other sweetening 
matter.  6% Free   
  G/MA/W/130  
 
- 15 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1806.20.90  Chocolate and other food 
preparations containing cocoa.  Other preparations in 
blocks, slabs or bars 
weighing more than 2 kg or 
in liquid, paste, powder, 
granular or other bulk form 
in container s or immediate 
packings, of a content 
exceeding 2 kg  Other  6% Free 
1901.90.11  Malt extract; food preparations 
of flour, groats, meal, starch or 
malt extract, not containing 
cocoa or containing less than 
40% by weight of cocoa 
calculated on a totally defat ted 
basis, not elsewhere specified 
or included; food preparations 
of goods of heading 04.01 to 
04.04, not containing cocoa or 
containing less than 5% by 
weight of cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or included.  Other  Within access commitment  8.5%  Free 
1901.90.20  Malt extract; food preparations 
of flour, groats, meal, starch or 
malt extract, not containing 
cocoa or containing less than 
40% by weight of cocoa 
calculated on a totally defatted 
basis, not elsewhere specified 
or included; food preparations 
of goods of heading 04.01 to 
04.04, not containing cocoa or 
containing less than 5% by 
weight of cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or included.  Other  Food preparations of flour, meal, 
starch  or malt extract  4.5%  Free   
  G/MA/W/130  
 
- 16 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1901.90.39  Malt extract; food preparations 
of flour, groats, meal, starch or 
malt extract, not containing 
cocoa or containing less than 
40% by weight of cocoa 
calculated on a totally defatted 
basis, not elsewhere specified 
or included; food preparations 
of goods of heading 04.01 to 
04.04, not containing cocoa or 
containing less than 5% by 
weight of cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or included.  Other  Other  9.5%  Free 
1901.90.40  Malt extract; fo od preparations 
of flour, groats, meal, starch or 
malt extract, not containing 
cocoa or containing less than 
40% by weight of cocoa 
calculated on a totally defatted 
basis, not elsewhere specified 
or included; food preparations 
of goods of heading 04.01 to 
04.04, not containing cocoa or 
containing less than 5% by 
weight of cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or included.  Other  Food preparations of goods of 
headings 04.01 to 04.04, 
containing 10% or less on a dry 
weight basis  of milk solids  9.5%  Free 
1901.90.59  Malt extract; food preparations 
of flour, groats, meal, starch or 
malt extract, not containing 
cocoa or containing less than 
40% by weight of cocoa 
calculated on a totally defatted 
basis, not elsewhere specified 
or inc luded; food preparations 
of goods of heading 04.01 to 
04.04, not containing cocoa or 
containing less than 5% by 
weight of cocoa calculated on a 
totally defatted basis, not 
elsewhere specified or included.  Other  Other  9.5%  Free   
  G/MA/W/130  
 
- 17 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
1902.40.20  Pasta, whether or  not cooked 
or stuffed (with meat or other 
substances) or otherwise 
prepared, such as spaghetti, 
macaroni, noodles, lasagna, 
gnocchi, ravioli, cannelloni; 
couscous, whether or not 
prepared.  Couscous  In bulk or in packages of a 
weight exceeding 11.34 kg eac h 4.5%  Free 
Goods of 
Chapter 20, 
except 
2001.10.00, 
2001.90.10, 
2006.00.10, 
2008.60.90, 
2008.99.40 and 
2008.99.90  Chapter Description:   
Preparations of vegetables, 
fruit, nuts or other parts of 
plants      4% - 17% Free for use in 
processing only  
2102.10. 10 Yeasts (active or inactive); 
other single -cell micro -
organisms, dead (but not 
including vaccines of heading 
30.02); prepared baking 
powders.  Active yeasts  With a moisture content of 15% 
or more but excluding liquid 
yeast  8% Free 
2102.10.20  Yeasts (acti ve or inactive); 
other single -cell micro -
organisms, dead (but not 
including vaccines of heading 
30.02); prepared baking 
powders.  Active yeasts  With a moisture content of less 
than 15%; liquid yeast  6% Free 
2102.30.00  Yeasts (active or inactive); 
other sin gle-cell micro -
organisms, dead (but not 
including vaccines of heading 
30.02); prepared baking 
powders.  Prepared baking powders  Prepared baking powders  3% Free 
2106.10.00  Food preparations not 
elsewhere specified or included.  Protein concentrates and 
textured protein substances  Protein concentrates and 
textured protein substances  11% Free for use in 
processing only    
  G/MA/W/130  
 
- 18 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
2106.90.29  Food preparations not 
elsewhere specified or included.  Other  Other  6% Free for use in 
processing only  
2106.90.91  Food preparations not 
elsewhere specified or included.  Other  Concentrated juice of any single 
fruit or vegetable, fortified with 
vitamins or minerals  10.5%  Free 
2106.90.92  Food preparations not 
elsewhere specified or included.  Other  Concentrated mixtures of fruit or 
vegeta ble juices, fortified with 
vitamins or minerals  10.5%  Free 
2106.90.96  Food preparations not 
elsewhere specified or included.  Other  Compound alcoholic 
preparations, not based on one 
or more odoriferous substances, 
with an alcoholic strength 
exceeding 0.5% by volume, for 
use in the manufacture of 
beverages  $0.70/litre plus 
19% Free 
2106.90.98  Food preparations not 
elsewhere specified or included.  Other  Jelly powders, ice cream 
powders and powders for similar 
preparations  10.5%  Free 
2106.90.99  Food preparat ions not 
elsewhere specified or included.  Other  Other  10.5%  Free for use in 
processing only  
2207.10.10  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80% vol. or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength.  Undenat ured ethyl alcohol 
of an alcoholic strength by 
volume of 80% vol or 
higher  For use as a spirituous or 
alcoholic beverage or for use in 
the manufacture of spirituous or 
alcoholic beverages  12.28¢/litre of 
absolute ethyl 
alcohol  Free 
2207.10.90  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80% vol. or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength.  Undenatured ethyl alcohol 
of an alcoholic strength by 
volume of 80% vol or 
higher  Other  4.92¢/litre of 
absolute ethyl 
alcohol Free 
2207.20.19  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80% vol. or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength.  Ethyl alcohol and other 
spirits, denatured, of any 
strength  Other  12.28¢/litre of 
absolute ethyl 
alcohol  Free   
  G/MA/W/130  
 
- 19 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
2207.20.90  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
80% vol. or higher; ethyl 
alcohol and other spirits, 
denatured, of any strength.  Ethyl alcohol and other 
spirits, denatured, of any 
strength  Other  6.5%  Free 
2208.90.21  Undenatured ethyl alcohol of an 
alcoholic strength by volume of 
less than 80% vol.; spirits, 
liqueurs and other spirituous 
beverages.  Other  For use as a spirituous or 
alcoholic beverage or for use in 
the manufacture of spirituous or 
alcoholic bever ages 12.28¢/litre of 
absolute ethyl 
alcohol  Free 
3301.19.90  Essential oils (terpeneless or 
not), including concretes and 
absolutes; resinoids; extracted 
oleoresins; concentrates of 
essential oils in fats, in fixed 
oils, in waxes or the like, 
obtained by e nfleurage or 
maceration; terpenic by -
products of the deterpenation 
of essential oils; aqueous 
distillates and aqueous 
solutions of essential oils.  Other  Other  3% Free 
3301.24.00  Essential oils (terpeneless or 
not), including concretes and 
absolutes; resin oids; extracted 
oleoresins; concentrates of 
essential oils in fats, in fixed 
oils, in waxes or the like, 
obtained by enfleurage or 
maceration; terpenic by -
products of the deterpenation 
of essential oils; aqueous 
distillates and aqueous 
solutions of essenti al oils.  Of peppermint (Mentha 
piperita)  Of peppermint (Mentha piperita)  3% Free   
  G/MA/W/130  
 
- 20 - Tariff Item 
(2016  Tariff)  Heading Description  Subheading Description  Tariff Item Description  MFN Rate 
(2016  Tariff) MFN Rate 
Effective  
16 January  2017  
3502.90.00  Albumins (including 
concentrates of two or more 
whey proteins, containing by 
weight more than 80% whey 
proteins, calculated on the dry 
matter), albuminates and oth er 
albumin derivatives.  Other  Other  6.5%  Free 
3503.00.90  Gelatin (including gelatin in 
rectangular (including square) 
sheets, whether or not surface -
worked or coloured) and gelatin 
derivatives; isinglass; other 
glues of animal origin, 
excluding casein glu es of 
heading 35.01.  Gelatin (including gelatin in 
rectangular (including 
square) sheets, whether or 
not surface -worked or 
coloured) and gelatin 
derivatives; isinglass; other 
glues of animal origin, 
excluding casein glues of 
heading 35.01.  Other  8% Free 
3504.00.90  Peptones and their derivatives; 
other protein substances and 
their derivatives, not elsewhere 
specified or included; hide 
powder, whether or not 
chromed.  Peptones and their 
derivatives; other protein 
substances and their 
derivatives, not elsewher e 
specified or included; hide 
powder, whether or not 
chromed.  Other  6.5%  Free 
 
__________