WT/REG358/2  
WT/REG363/2  
WT/REG366/2  
 
13 July  2018 
(18-4415) Page: 1/3 
Committee on Regional Trade Agreements    
 
TREATY ON  THE E URASIAN ECONOMIC UNI ON (E AEU), 
EAEU – ACCESSION OF ARMENIA,  
EAEU – ACCESSION OF THE KYR GYZ REPUBLIC  
GENERAL INCIDENCE CA LCULATION  
Note by the Secretariat  
1.1.  In the context of "[t]he evaluation under paragraph 5(a) of Article XXIV of the general 
incidence of the duties and other regulations of commerce applicable before and after th e 
formation of a customs union", paragraph 2 of the Understanding on the Interpretation of 
Article  XXIV of the GATT  1994 directs the Secretariat to calculate "the weighted average tariff 
rates and customs duties collected  in accordance with the methodology  used in the assessment of 
tariff offers in the Uruguay Round" . 
1.2.  At the time of the entry into force of the EAEU on 1 January 2015, among its original 
members only the Russian Federation was a WTO Member. Kazakhstan bec ame a WTO Member 
later in 2015 and Bel arus is acceding.  The accessions of Armenia and of the Kyrgyz Republic to the 
EAEU also took place in 2015 – respectively on 2 January and 12 August.  The final harmonization of 
the EAEU's common external tariff (CET) is expected to take place in 2024.  
1.3.  Given the proximity of the establishment of the EAEU and the two successive accessions, the 
Secretariat has calculated the general incidence of the formation of the EAEU , with the four 
member States which were WTO Members  in 2015 but excluding Belarus.   
1.4.  The outcome of the mandated calculations is the following : 
a. Weighted a verage tariff rates : 
i. pre-EAEU situation : MFN applied average tariff for the  four EAEU member States in 
2014, weighted by the aggregated 2012 -2014 import s of the Parties;  and 
ii. post-EAEU situa tion, at entry into force and at the end of implementation : average of 
the 2015 CET (Russian Federation) and the 2015 CET plus national exceptions (other 
EAEU member States), weighted by the same  aggregated 2012 -2014 import s. The 
post-EAEU situation in 2024 will be calculated at a later stage , once the transposition 
of the Russian Federation's  WTO Schedule from HS2007 to HS2012 is concluded .  
b. Customs duties collected : estimates derived from the average tariff rates obtained under 
(a) and annual average i mports in 2012 -2014.  
1.5.  The Committee on Regional Trade Agreements, through its Chairman, has instructed the 
Secretariat to perform those calculations, on the basis of information provided by the parties or 
available otherwise and according to the methodology  described below.  
Results  
1.6.  The mandated calculations for the EAEU , according to the described methodology and on the 
basis of available data  summarized below , result s in the following:  WT/REG358/2 • WT/REG363/2 • WT/REG366/2  
 
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  Table 1. General Incidence of the EAEU  
 Pre-EAEU , 
 2014  Post-EAEU  
EIF, 2015  EOI, 2024  
Weighted average tariff rates  7.65% 7.09% .. 
Average customs duties collected  $22,316  million  $20,663  million  .. 
EIF Entry into force.   
EOI End of implementation.  
.. Not available.  
 
Table 2. Parameters of the Calculation of the General Incidence of the EAEU  
EAEU parties  Average 
imports  
2012 -2014 
($ million)  Weighted average tariff rates  Customs  duties collected  
($ million)  
Pre-
EAEU , 
2014  Post-EAEU  
Pre-EAEU  Post-EAEU  
EIF, 
2015  EOI, 
2024  EIF  EOI 
Armenia  2,644  4.41 5.93 .. 117 157 .. 
Belarus  n.a. n.a. n.a. .. n.a. n.a. .. 
Kazakhstan  22,119  7.54 7.40 .. 1,667  1,637  .. 
Kyrgyz Republic  2,677  5.25 10.26  .. 140 275 .. 
Russian Federation  264,160  7.72 7.04 .. 20,392  18,595  .. 
EAEU  291,599  7.65 7.09 .. 22,316  20,663  .. 
EIF Entry into force.  
EOI End of implementation.  
n.a. Not applicable, not a WTO Member .  
.. Not available.  
 
Methodology  
1.7.  The calculations , at a tariff -line level, followed to the greatest extent possible the 
methodology provided for in paragraph 2 of the Understanding . In particular : 
a. MFN applied rates were used;1 
b. imports from WTO Members only were considered. Also excluded were intra-EAEU 
imports and imports from WT O Members with which contractual preferences were in 
force;2 
c. calculations require having import and tariff data in the same nomenclature  and at the 
tariff line level. In that respect,  
i. the concordance  table provided by the Russian Federation was used to align imports 
from all the Parties. The World Customs Organization 's standard concordance  table 
and the Parties' nomenclature descriptions were also  used in some instances ; and 
ii. when imports were reported at 8-digit and the nomenclature at 10 -digit, i mports 
were equally distributed at  the more detailed, 10 -digit level ; 
d. in calculating the weighted tariff averages, trade in a few lines had to be excluded 
because of unavailability of all necessary data ; and 
e. duty collection was mainly calculated using tariffs and imports of each Party .3 
                                                
1 HS Chapter 1 -97.  
2 For Armenia, Kazakhstan and the Russian Federation - imports from Georgia, Moldova, Tajikistan and 
Ukraine were excluded ; for the Kyrgyz Republic, imports from  Moldova, Tajikistan and Ukraine were excluded . 
WTO membership is as of 1 January 2015.  WT/REG358/2 • WT/REG363/2 • WT/REG366/2  
 
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  Data  
1.8.  Unless otherwise specified, the data used wa s in HS2012 nomenclature and at the 10 -digit 
level.  Whenever available, data reported to the WTO -IDB was the primary source. Other sources 
includ e data provided directly from national authorities to the RTA Section of the TPRD and UNSD -
Comtrade database . 
1.9.  The following data were used in the calculations:  
a. tariff rates:  
i. pre-CU situation in 20 14: 
 MFN applied tariffs in 20 14, as reported to the IDB by Armenia (8 -digit), the 
Kyrgyz Republic (HS2007) and the Russian Federation ; and  
 MFN applied tariffs in 2014 for Kazakhstan, provided directly from the 
authorities.  
ii. post-EAEU  situation in 20 15: 
 for Kazakhstan and the Russian Federation: 2015 MFN applied ta riffs, provided 
directly from the respective national  authorities . The Russian Federation's  MFN 
applied tariffs correspond to the CET ; and  
 for Armenia and the Kyrgyz Republic: the Russian Federation's  2015 MFN applied 
tariffs, as modified by the ir respecti ve list s of exceptions for 2015.  
b. average imports during the 2012-2014 period, in value and quantity and by tariff line:  
i. for Armenia, 2012 imports as reported to the IDB (HS2007, 8 -digit), and 2013 -2014 
imports provided by the authorities (8 -digit) . Imports  were distributed in accordance 
with paragraph 1.7.c.ii. above ; 
ii. for Kazakhstan, 2012 -2014 imports provided by the authorities;  
iii. for the Kyrgyz Republic, 2012-2014 imports as reported to the IDB (HS2007); and 
iv. for the Russian Federation, 2012 -2014 imports as reported to C omtrade (8-digit). 
Imports were distributed in accordance with paragraph 1.7.c.ii. above . 
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3 For the Kyrgyz Republic, the ad valorem  equivalents ( AVEs) in the Russian Federation's tariff  were 
used as the specific rates were the same.