WT/REG307/1  
30 August 2017 
(17-4606) Page: 1/44 
Committee on Regional Trade Agreements   
 
FACTUAL PRESENTATION  
INTERIM ECONOMIC PARTNERSHIP  AGREEMENT  BETWEEN THE EUROPEAN UNION  AND THE 
ESA STATES ( MADAGASCAR, MAURITIU S, SEYCHELLES AND ZIMBABWE)  
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Interim Economic  Partnership 
Agreement  between the European Union  and the ESA States ( Madagascar, Mauritius, 
Seychelles and Zimbabwe) , 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 p rocedures 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 repo rt may be addressed to Rohini Acharya 
(tel: +41 22 739 5874) . Any statistical questions arising from this report may be 
addressed to  Rowena Cabos (tel: +41 22 739 5185) . 
 
 WT/REG307/1  
 
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  TABLE OF CONTENTS  
 
Page 
 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 4 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  7 
2.1   Background Information  ................................ ................................ ...............................  7 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  8 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  8 
3.1.1    General provisions  ................................ ................................ ................................ .... 8 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ......... 10 
3.1.3    Liberalization schedule  ................................ ................................ ............................. 12 
3.1.3.1    European Union  ................................ ................................ ................................ ....12 
3.1.3.2    ESA States  ................................ ................................ ................................ ........... 13 
3.1.4    Tariff ra te quotas  ................................ ................................ ................................ .....18 
3.2   Rules of origin  ................................ ................................ ................................ ............ 18 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 20 
3.4   Regulatory Provisions of the Agreement  ................................ ................................ ........ 20 
3.4.1    Standards  ................................ ................................ ................................ ............... 20 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......20 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 20 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 20 
3.4.2.1    Global safeguards  ................................ ................................ ................................ .20 
3.4.3    Bilateral safeguards  ................................ ................................ ................................ .20 
3.4.4    Anti-dumping and c ountervailing measures  ................................ ................................ .22 
3.4.5    Subsidies and State -aid ................................ ................................ ............................ 22 
3.4.6    Customs -related procedures ................................ ................................ ...................... 22 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................ ..23 
3.5.1    Sugar  ................................ ................................ ................................ ..................... 23 
3.5.2    Fisheries  ................................ ................................ ................................ ................. 24 
3.5.2.1    Marine Fisheries  ................................ ................................ ................................ ....24 
3.5.2.2    Inland fisheries and aquaculture development  ................................ .......................... 24 
4   GENERAL PROVISIONS O F THE AGREEMENT  ................................ .............................  24 
4.1   Transparency  ................................ ................................ ................................ ............. 24 
4.2   Current payments and capital moveme nts ................................ ................................ .....25 
4.3   Exceptions  ................................ ................................ ................................ ................. 25 
4.4   Accession and Withdrawal ................................ ................................ ............................ 25 
4.5   Institutional framework  ................................ ................................ ............................... 26 
4.6   Dispute settlement  ................................ ................................ ................................ .....26 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 27 
4.8   Government procurement  ................................ ................................ ............................ 29 WT/REG307/1  
 
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  4.9   Intellectual Property Rights  ................................ ................................ .......................... 29 
4.10   Economic and Development Cooperation  ................................ ................................ .....29 
ANNEX 1  ................................ ................................ ................................ ........................  31 
 WT/REG307/1  
 
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Key Facts  
 
Parties to the Agreement:  Madagascar, Mauritius, Seychelles, 
Zimbabwe and the Eu ropean Union  
 
Date of Signature:   29 August 2009  
 
Date of Entry into Force:  14 May 2012 (p rovisional application 
prior to the completion of ratification  by 
all signatory parties ) 
 
Date of Notification:   27 July 2012  
 
Full implementation :  1 January 2022  
 
 
1  TRADE ENVIRONMENT1 
1.1.  The Interim Agreement establishing a Framework for an Economic Partnership Agreement 
(hereinafter "the Agreement") between the EU and the Eastern and Southern African (ESA) States  
is the EU's 25th RTA notified2 to the WTO. Among the ES A States for whom the Agreement is in 
force, f or Madagascar it is the 2nd RTA notified, for Mauritius the 3rd RTA, the first for the 
Seychelles  and the 4th for Zimbabwe; the other ESA States the Comoros and Zambia, did not sign 
the Agreement although discu ssions with the Comoros on signature are continuing.  
1.2.  The EU is the world's second largest merchandise trader (excluding intra -EU trade) both in 
exports and im ports with exports valued at 2,415 billion euros and imports at 2,188 billion euros in 
2013. Among  the ESA States the largest trader is Mauritius, ranked 97th in the world in terms of 
global exports and 99th in imports , followed by Zimbabwe, ranked 98th in world exports and 108th 
in imports. Madagascar is ranked as the world's 107th exporter and 117th importer of merchandise, 
while the Seychelles was the world's 138th and 140th exporter and importer respectively.  
1.3.  Trade with the European Union is important for the economies of the ESA States. In 2014 t he 
European Union was the largest destination for mer chandise exports from three of the four ESA 
States (Mauritius,  49.1% of its exports,  Madagascar, 49.8%  and the Seychelles, 59.3% ). It is the 
third largest export destination for Zimbabwe (5% of its exports). In 2014 the EU was  the largest 
source of merchan dise imports for the Seychelles (33.6% of its imports) , second largest for 
Mauritius (20.8%) and Madagascar (15.6%) and third largest for  Zimbabwe (albeit representing 
only 8.6% of its imports) . For the EU Mauritius is the 75th largest source of imports, f ollowed by 
Madagascar at 78th, Zimbabwe at 91 and Seychelles at 109th large source of imports. In terms of 
EU exports, Mauritius is its 91st largest merchandise export market, followed by Madagascar (112), 
Seychelles (136) and Zimbabwe (139).  
1.4.  In terms of s tructure, while the European Union's exports and imports are dominated by 
manufactured goods, with the exception of Mauritius whose exports of manufactures account for 
over 68% of total merchandise exports  in 2015  and to some extent Madagascar ( 29% of expo rts), 
agriculture and fuels and mining form a more important sh are of total exports for the ESA States. 
Agriculture accounts for 29% of total merchandise exports for Madagascar,  43% for Zimbabwe and 
as much as 61% for the Seychelles, while fuels and mining  exports are important for Madagascar  
(35%). Imports by  the ESA States are dominated by manufactured products, at around 55% of 
total imports . 
1.5.  Charts 1.1a and 1.1b show global and bilateral merchandise trade between the EU and the 
ESA States between 2002 a nd 2014. The EU has, for much of the period, had a trade deficit in its 
global exports , which widened steadily between 2004 and 2008 . Since 2009 trade has been more 
balanced. With regards to its ESA partners, however, with the exception of the Seychelles, the EU 
                                                
1 Unless otherwise indicated, the data in the Section are based on the WTO Tariff and Trade Profiles and 
UNSD Comtrade Database.  
2 Notifications of successive EU enlargements are excluded.  WT/REG307/1  
 
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  has maintained a deficit in its trade; the deficit with the Seychelles declined between 2002 and 
2006 before moving into surplus until 2013  since when it has been in deficit again . All the ESA 
parties have also maintained deficits in their global tr ade during the period; Zimbabwe's trade i n 
particular has been volatile.  
Chart 1.1a European Union, bilateral trade with E SA States (Madagascar, Mauritius, 
Seychelles, Zimbabwe) and trade with world, 2002 -2014  
0246810
02004006008001,0001,2001,4001,6001,8002,000
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
Export
Import
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014EU trade with Madagascar, Mauritius, Seychelles, Zimbabwe and world, 
2002 -2014
(US€billion)
Zimbabwe
Seychelles
Mauritius
Madagascar
Total exports (left axis)
Total imports (left axis)
 
Chart 1.1b Eastern and Southern African Stat es, bilateral trade with European Union and 
trade with world, 2002 -2014  
05001,0001,5002,0002,5003,000
0100200300400500600700800900
2002 2004 2006 2008 2010 2012 20141. Madagascar trade with EU and world, 
2002 -2014
(€Million)
01,0002,0003,0004,0005,000
02004006008001,0001,2001,400
2002 2004 2006 2008 2010 2012 20142. Mauritius trade with EU and world,
2002 -2014
(€Million)
0100200300400500600700800900
050100150200250300
2002 2004 2006 2008 2010 2012 20143. Seychelles trade with EU and world,
2002 -2014 
(€Million)
01,0002,0003,0004,0005,0006,0007,000
02004006008001,0001,2001,400
2002 2004 2006 2008 2010 2012 20144. Zimbabwe trade with EU and world,
2002 -2014
(€Million)
Export to EU Import from EU Total exports (right axis) Total imports (right axis)
 
Note:  Mirror data used for Zimbabwe's bilateral trade for 2003.  
Source:  UNSD, Comtrade database, Eurostat and WTO Statistics database (Zimbabwe trade with world for 
2003) and Seychel les authorities (2009 -2013). WT/REG307/1  
 
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  1.6.  Chart 1.2 shows the commodity structure of trade among the Parties, as well as of their 
imports and exports to the world in the period 2009 -11, on the basis of Harmonize d System (HS) 
sections. Over this period , the EU's four la rgest export product categories – machinery, chemicals, 
vehicles and base metals  – made up 73 % of its tota l exports and accounted for 61% of  
Madagascar's imports from the EU; 46% of Mauritius's imports from the EU; 65% of Seychelles' 
and Zimbabwe's imports  from the EU . Other key imports by the ESA States from the EU include 
textiles by Madagascar (12% of total imports), live animal products by Mauritius (17%) , while 
base metals were not a significant import by Zimbabwe . Over the same period, the five  larges t 
export product categories from Madagascar  – textiles, vegetable products, minerals, animal 
products, and prepared foods  – made up 74% of its total exports  and accounted for 89% of the 
EU's imports from Madagascar . The two largest export categories from M auritius – textiles and 
prepared foods - made up 72% of its total exports and accounted for 81% of the EU's imports 
from Mauritius. However, the structure of exports for the Seychelles and Zimbabwe is different 
globally and with regard to the EU. While t he two largest export categories from the Seychelles – 
textiles and live animals - made up 81% of its total exports , 90% of the EU's imports from the 
Seychelles were in prepared foods (fish and fisheries products) , while of the four  largest export 
categories  from Zimbabwe which made up 70 % of its total exports , only textiles and base metals 
(67%) were key EU imports . 
Chart 1.2  EU-ESA (Madagascar, Mauritius, Seychelles, Zimbabwe): product composition 
of merchandise trade, annual average (2009 -2011)  
Total: Mauritius: €494 million
Madagascar : €891 million
Seychelles: €179million
Zimbabwe: €323 millionTotal: €1,496 billionTotal: Madagascar: €837 m illion
Mauritius: €1,430 million
Seychelles: €236 million
Zimbabwe: €2,191 million
Total: €1,341 billionEU's imports from ESA (%)EU's global imports 
(%)ESA's global exports (%)
ESA's imports from EU (%)ESA's global imports (%)EU's global exports 
(%)
Total: Madagascar: €2.1 billion
Mauritius: €3.2 billion
Seychelles: €495 m illion
Zimbabwe: €4.4 billionTotal: Madagascar: €475 million
Mauritius: €781 million
Seychelles: €126 million
Zimbabwe: €254 million37
3012759
9074
42
3943228
44
17151239
28
21
96628433312
37
15
147654433228
34
20121171726
21
1464443333921
17
11 1087443338
31
12
11109554310
19
15
15 1487641218
15
12
11544444444820
14
10
876664431120
17
13 1186553332519
19
16161218 32
13
64943
296533227
34
14
1277633222225
ZWESYCMUSMDG
ZWESYCMUSMDG
ZWESYCMUSMDGZWESYCMUSMDG
Base metals
Animal or vegetable 
fats and oilsVegetablesLive animals
ChemicalsMineralsPrepared 
foods
Wood and 
articles of woodRaw hides 
and skinsPlastics
Articles of stone, 
plaster, cementTextilesWood pulp
MachineryPrecious 
stones
MiscellaneousOpticalVehicles Other
 
Legend:  MDG - Madagascar; MUS - Mauritius; SYC - Seychelles; ZWE - Zimbabwe.  
Source:  UNSD, Comtrade database.  WT/REG307/1  
 
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  2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Agreement was signed by the Parties on 29 August 2009 and provisionally applied since 
14 May 2012. It was notified to the WTO on 27 July 2012 under Article XXIV:7 of the GATT 1994 
and its Understanding.3 The Agreement aims to contribute to the reduction and eventual 
eradication of poverty through a strengthened and strategic trade and develo pment partnership 
consistent with the objective of sustainable development, the Millennium Development Goals and 
the Cotonou Agreement. Other goals of the Agreement include: to promote regional integration, 
economic cooperation and good governance in the E SA region and its gradual integration into the 
world economy; structural adjustment of the ESA economies and diversification; and improved 
trade policy and trade related capacity (Article 2). Article 3 aims to establish an agreement 
consistent with GATT Ar ticle XXIV and to establish the framework, scope and principles for further 
negotiations on the basis of proposals already submitted and for potential negotiations on other 
issues as identified in the Cotonou Agreement and of interest to the Parties.  
2.2.  Article 4 of the Agreement permits ESA LDCs that have not yet submitted tariff reduction 
offers to do so after signature of the Interim Agreement on the same or flexible conditions and to 
benefit fully from its provisions. In addition to Zambia and the Comoros,  who have made offers (as 
in Annex II) but have not yet signed the Agreement, the ESA LDCs are Ethiopia, Djibouti, Eritrea, 
Sudan and Malawi, none of whom have submitted a market access offer yet. All ESA States are 
eligible to accede to the Agreement (Art icle 66). Furthermore, the Agreement permits the ESA 
States to maintain regional preferences among themselves and other African countries and regions 
with no obligations to extend them to the EU.  
2.3.  The Agreement contains six Chapters and four annexes and two  protocols all of which form 
an integral part of the Agreement (Box 2.1 below).  
Box 2.1 Structure of the Agreement  
Chapter I  General provisions  
Chapter II  Trade Regime for Goods  
Title I  General Provisions  
Title II Free movement of goods  
Title III  Non-tariff measures  
Title IV  Trade defence measures  
Title V  Administrative provisions  
Chapter III  Fisheries  
Title I  General provisions  
Title II  Marine fisheries  
Title III  Inland fisheries and aquaculture develo pment  
Chapter IV  Economic and development cooperation  
Title I  General provisions  
Title II  Private sector development  
Title III  Infrastructure  
Title IV  Natural resources and environment  
Chapter V  Areas for further negotiations  
Chapter VI  Dispute avoi dance, Settlement, Institutional, General and Final Provisions  
Title I  Dispute avoidance and settlement  
Title II  General exceptions  
                                                
3 WTO document WT/REG307/N/1, dated 10 February 2012 and WTO document WT/REG307/N/1/Add.1, 
dated 30 July 2012.  WT/REG307/1  
 
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  Title III  Institutional, general and final provisions  
Annexes   
Annex I  Customs duties on products originating in ESA St ates 
Annex II  List of ESA States taking commitments under Chapter II and customs duties on products 
originating in EU States into the signatory ESA States  
Annex III  ESA States exceptions on duties, taxes on exports, national treatment on internal 
taxatio n and regulation  
Annex IV  Development matrix  
Protocols   
Protocol 1  Concerning the definition of the concept of "originating products" and methods of 
administrative cooperation  
Protocol 2  Mutual administrative assistance in customs matters  
Source:  The Agreement . 
 
2.4.  The text with its annexes and protocols is availa ble on the parties' websites .4 
2.5.  Chapter V of the Interim Agreement contains a rendez -vous clause to build on the 
Cotonou  Agreement and continue negotiations to conclude a full and comprehensive EP A covering 
the following areas: customs and trade facilitation; outstanding trade and market access issues, 
including rules of origin and other related issues and trade defence measures, including outermost 
regions; technical barriers to trade and sanitary  and phytosanitary measures; trade in services; 
trade related issues (competition policy; investment and private sector development; trade, 
environment and sustainable development; intellectual property rights; and transparency in public 
procurement); agri culture; current payments and capital payments; development issues; 
cooperation and dialogue on good governance in the tax and judicial area; an elaborated dispute 
settlement mechanism, institutional arrangements; and any other areas that the Parties find 
necessary, including consultations under Article 12 of the Cotonou Agreement.5 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  Chapter II of the Agreement covers trade in goods. The Agreement aims t o provide full duty 
free6 and quota free market access into the EU for goods originating in the ESA States on a secure, 
long term and predictable basis (Article 5). It also aims to promote trade between the parties and 
export led growth to enable the integ ration of the ESA economies into the global economy; to 
progressively and gradually liberalize the ESA goods market as established by the Agreement; and 
to preserve and improve market access conditions to ensure that all ESA States are better and not 
worse  off.  
3.2.  The commitment to liberalize trade in goods only applies to the signatory ESA States listed in 
Annex II to the Agreement and to the EU market vis a vis these States.  If a signatory ESA State 
not mentioned in Annex II wishes to join Chapter II, it sh all notify its intention to the EPA 
Committee (see below) which has the  competence to amend Annex  II and may decide on any 
                                                
4 For the EU: http://trade.ec.europa.eu/doclib/docs/2010/november/tradoc_147042.pdf  and http://eur-
lex.europa.eu/legal -content/EN/TX/PDF/?url=OJ:L:2012:111:FULL&from=EN .  
5 Article 12 of the Cotonou Agreement concerns Coherence of Community Policies and their impact on 
the Implementation of the Agreement.  
6 Customs duties are defined by Article 7  as a duty or a charge of any kind imposed on or in connection 
with the import of goods, including any form of surtax or surcharge in connection with such import, but not 
include charges equivalent to internal taxes levied on both imported and locally prod uced goods consistent with 
the provisions of Article 18 (national treatment on internal taxation and regulation); anti -dumping or 
countervailing duties applied in accordance with the provisions of Article 19 (anti -dumping and countervailing 
measures) and s afeguard measures applied in accordance with Article 21 (bilateral safeguard measures); and 
fees or other charges levied in accordance with the provisions on Article 10 (fees and other charges).  WT/REG307/1  
 
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  transitional measures or amendments necessary to facilitate the inclusion of the State under 
Annex II.   
3.3.  Tariff reductions are to be a pplied successively on the basic customs duty indicated in the 
Parties' tar iff schedules to the Agreement.  The EU implemented its commitments upon entry into 
force of the Agreement (2012), while the ESA States will eliminate tariffs in stages by 2022.  Fees 
and charges under Article 10 shall be limited to the approximate cost of services rendered and 
shall not represent an indirect protection for domestic products or a taxation of imports for fiscal 
purposes; they will be based on specific rates.  Under Annex  III the Seychelles had maintain ed 
price controls on imports as an exception for 10 years on national treatment on internal taxation 
and regulation ; Seychelles has however indicated that with the promulgation of the Customs 
Management (Tariff and Classific ation of Goods) Regulations 2013, it has abolished the price 
control regime .  
3.4.  The Parties also agree not to increase their applied customs duties on products imported from 
the other Party (Article 14). Article 16, furthermore, commits the European Union to  accord to 
signatory ESA States any more favourable treatment applied as a result of its free trade 
agreements with third parties after the signature of the Agreement.7 With regard to the subjects 
covered by the Agreement, the signatory ESA States will acc ord to the EU any more favourable 
treatment applied as a result of any new free trade agreement with any major tra ding economy 
after signing  the Agreement.8 However, the Chapter does not oblige the Parties to extend 
reciprocally any preferential treatment provided by any Party to third parties through a free tr ade 
agreement  on the date of signature of the Agreement. The commitments to provide favourable 
treatment to the EU will also not apply in respect of trade agreements they have with other African 
count ries and regions.  
3.5.  Article 17 prohibits quantitative prohibitions and restrictions on imports between the Parties, 
other than customs duties, taxes, fees and other charges under Article 7, whether through quotas, 
import licences or other measures. These sha ll be eliminated upon the entry into force of the 
Agreement and no new measures shall be introduced.  National treatment shall also be provided for 
imported products originating in the other Party, which shall not be subject either directly or 
indirectly to  internal taxes or other internal charges of any kind in excess of those applied, directly, 
or indirectly, to like national products.  The Parties will also not apply internal taxes or other 
internal charges that afford protection to national production (Ar ticle 18). Imported products 
originating in the other Party will be accorded treatment no less favourable than that accorded to 
like national products in respect of all laws, regulations and requirements affecting their internal 
sale, offering for sale, pu rchase, transportation, distribution or use. No Party may establish or 
maintain any internal quantitative regulation for the mixture, processing or use of products in 
specified amounts or proportions which requires, directly or indirectly, that any specifi ed amount 
or proportion of any products which is the subject of the regulation must be supplied from 
domestic so urces. No  internal quantitative regulations may be applied so as to afford protection to 
national production. Article 18, however, does not prev ent the payment of subsidies exclusively to 
national producers, including payments derived from the proceeds of internal taxes or charges 
applied consistently with the provisions of the Article and subsidies effected through government 
purchases of nationa l products.  The EPA Committee may also authorize a signatory ESA State to 
depart from the provisions of Article 18 to promote the establishment of domestic production and 
protect infant industries. In this respect the development needs of signatory ESA Sta tes and 
especially the needs and concerns of ESA LDCs will be taken into account. Annex III lists 
provisional derogations which are granted to the interested signatory ESA States for the periods of 
time indicated in the Annex.  
                                                
7 Free trade agreement under Article 16 is defined as "an agr eement substantially liberalising trade and 
providing for the absence or elimination of substantially all discrimination between or among parties thereto 
through the elimination of existing discriminatory measures and/or the prohibition of new or more 
discriminatory measures, either at the entry into force of that agreement or on the basis of a reasonable time -
frame (Article 16, paragraph 5)."  
8 Major trading economy is defined by Article 16 as "any developed country, or any country accounting 
for a share o f world merchandise exports above 1 per cent in the year before the entry into force of the free 
trade agreement, or any group of countries acting individually, collectively or through a free trade agreement 
accounting collectively for a share of world mer chandise exports above 1.5 per cent in the year before the 
entry into force of the free trade agreement. For the calculation of these shares of merchandise trade, official 
data by the WTO on leading exporters in world merchandise trade (excluding intra -EU trade) shall be used.  WT/REG307/1  
 
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  3.1.2   Liberalization of trade and t ariff lines  
3.6.  Annex I to the Agreement states that the EU will eliminate tariffs on all products of HS 
Chapters 1 -97 except Chapter 93  (arms and ammunition) , originating in an ESA State, upon entry 
into force of the Agreement. Chapter 93 will remain subject  to the MFN rate of duty. The EU 
eliminate d duties on products under HS 1006 from 1 January 2010  with the exception of HS 
10061010, for which duties  were eliminated upon entry into force of the Agreement.  Sugar 
imports from the ESA were subject to the prov isions of Protocol 3 of the Cotonou Agreement until 
30 September 2009 (Section  3.5.1 below) . 
3.7.  Table 3.1 below shows the EU's tariff elimination commitments under the Agreement for 
imports from Madagascar,  Mauritius,  Seychelles and Zimbabwe , while  Tables 3.2 -3.5 show 
commitments by Madagascar, Mauritius, Seychelles and  Zimbabwe, respectively, for imports from 
the EU.  In addition Annex I shows further details about tariff liberalization by the Parties.  
3.8.  In 2012 , since when the Agreement has been applied, aroun d a quarter (24.6%) of the EU's 
tariff was duty free on an MFN basis.9 This corresponded to an average of 17.2% of its imports 
from Madagascar, 8.5% from Mauritius, 5.3% from the Seychelles and 24.5% from Zimbabwe for 
the period immediately preceding entry  into force (2009 -2011). As of 2012, a further 7,058 lines 
were liberalized by the EU for imports from these ESA Parties, with 18 lines (0.2% of the tariff)  
remaining dutiable. As a result of the liberalization, 100% of EU imports from the ESA States 
during 2009 -11 are covered and  enter ed the EU market free of duty.  
Table 3.1: EU 
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty 
phase -
out 
period  No. 
of 
lines  % of 
total 
lines in 
EU's 
tariff 
schedule  
Value of 
EU 
imports  
€ million  
% of EU 
imports  
Value of 
EU 
imports  
€ million  
% of EU 
imports  
Value of 
EU 
imports  
€ million  
% of EU 
imports  
Value of 
EU 
imports  
€ million  
% of EU 
imports  
Madagascar  Mauritius  Seychelles  Zimbabwe  
(2009 -2011)  
MFN 
duty 
free 
(2012)  2,307  24.6 75.5 17.2 74.0 8.5 9.4 5.3 78.5 24.5 
2012 7,058  75.2 363.6  82.8 792.2  91.5 168.0  94.7 241.3  75.5 
Remain
dutiable  18 0.2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 
Total  9,383  100.0  439.1  100.0  866.2  100.0  177.4  100.0  319.7  100.0  
Note:  Based on the HS 2012 nomenc lature .  
Source:  WTO estimates based on data submission from the EU authorities and WTO -IDB. 
3.9.  Tables 3.2 -3.5 show tariff elimination under the Agreement by the ESA Parties for imports 
from the EU. According to Annex II to the Agreement, tariff elimination by the ESA Parties began 
in 2013 and is expected to be completed by 2022.   
3.10.   As shown by Table 3.2  6% (391 lines) of Madagascar's  tariff was duty free for imports on an 
MFN basis  in 2014 , corresponding to 10.5% of its imports from the EU during 2011 -2013.10 In 
2014 Madagascar liberalized 1,331 lines (20.5% of the tariff) for imports from the EU, 
corresponding to 26.7% of its EU imports during 2011 -2013. The remainder of its tariff 
liberalization is to take place in 2022 with 3,972 lines expected to be liberali zed in that year; these 
correspond to 52.4% of Madagascar's imports during 2011 -2013 from the EU. At the end of 
implementation, Madagascar will maintain tariffs on 812 lines (12.5% of the tariff) for imports 
from the EU, corresponding to 10.4% of its impor ts from the EU during 2011 -2013.  
                                                
9 In 2012, the EU's MFN applied tariff consisted of 9,383 lines at the HS eight -digit level (HS 2012 
nomenclature). Of these, 8,372 lines or 89.2% of the tariff carried ad valorem  rates of duty; 581 lines had 
specific rates of duty, w hile 217 lines and 90 lines respectively had compound and mixed rates of duty. Around 
1.2% of EU tariffs (116 lines) had other rates of duty.  
10 In 2014 Madagascar's MFN applied tariff consisted of 6,506 lines at the HS eight -digit level (HS 2012 
nomenclat ure) all of which have ad valorem  rates of duty.  WT/REG307/1  
 
- 11 - 
 
  Table 3.2: Madagascar  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Madagascar 's 
tariff 
schedule  Value of 
Madagascar's imports 
from EU  
€ million  
2011 -2013  % of Madagascar's 
total imports from  
EU 
2011 -2013  
 
MFN duty free (2014)  391 6.0 67.9 10.5 
2014 1,331  20.5 172.7  26.7 
2022 3,972  61.1 338.9  52.4 
Remain dutiable  812 12.5 67.6 10.4 
Total  6,506  100.0  647.1  100.0  
Note:  Based o n the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Madagascar authorities, WTO -IDB and UNSD, 
Comtrade database.  
 
3.11.   As shown by Table 3. 3, in 2012 88.6% of Mauritius's MFN applied tariff was duty free for 
imports from all so urces, corresponding to 9 3.7% of its total average annual imports from the EU 
during 2009 -11.11 Under the Agreement in 2013 Mauritius liberalized tariffs on an additional 35 
lines for imports from the EU, corresponding to 0.6% of its imports from the EU dur ing 2009 -11. 
Further liberalization took place in  2017 ( 45 lines, corresponding to 0.5% of imports from the EU 
during 2009 -11) and scheduled for 2022 (5 26 lines which accounted for 3% of Mauritius' imports 
from the EU during 2009 -11). Once the Agreement is  fully implemented, Mauritius will maintain 
tariffs on 1 10 tariff lines ( 1.8% of the tariff), corresponding to 2. 2% of its imports from the EU 
during 2009 -11. 
Table 3.3: Mauritius  
Tariff elimination commitments under the Agreement and corresponding average  trade  
Duty phase -out 
period  Number 
of lines  % of total 
lines in 
Mauritius' 
tariff 
schedule  Value of Mauritius' 
imports from EU  
€ million  
2009 -2011  % of Mauritius' total 
imports from  
EU 
2009 -2011  
 
MFN duty free (2012)  5,550  88.6 728.9  93.7 
2013 35 0.6 5.0 0.6 
2017 45 0.7 3.5 0.5 
2022 526 8.4 23.6 3.0 
Remain dutiable  110 1.8 17.0 2.2 
Total  6,266  100.0  778.0  100.0  
Note:  Covers HS chapters 1 -97.   
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius a uthorities and WTO -IDB. 
 
3.12.   Seychelles started to implement its commitments under the Agreement in February 2013. 
In 2013 around 84.3% of its tariff (4,686 lines) were already duty free on an MFN basis and 
corresponded to 93.7% of Seychelles imports from the EU during 2010 -2012 (Table 3.4).12 In 
2013 tariffs on a further 180 lines were eliminated for imports from the EU, corresponding to 0.9% 
of imports from the EU during 2010 -2012. Further liberalization took place in 2017 (88  lines), and 
is scheduled for 2022  (345 lines). At the end of implementation, Seychelles will maintain tariffs on 
257 lines (4.6 3%) of the tariff, corresponding to 3.2% of its imports in  2010-2012 from the EU.  
                                                
11 In 2012, Mauritius' MFN applied tariff consisted of 6,266 lines at the HS eight -digit level (HS 2012 
nomenclature). Of these, 5,963 (95.16%) lines had ad valorem  rates of duty; all of the remaining 303 li nes 
had specific rates of duty.  
12 In 2013 Seychelles' MFN applied tariff consisted of 5,556 lines at the HS eight -digit level (HS 2007 
nomenclature). Of these, 99.96% had ad valorem  duties, with 1 line each with specific and mixed duties.  WT/REG307/1  
 
- 12 - 
 
  Table 3.4: Seychelles  
Tariff elimination commitments under the Agreement and cor responding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Seychelles' 
tariff 
schedule  Value of Seychelles' 
imports from EU  
€ million  
2010 -2012  % of Seychelles' total 
imports from  
EU 
2010 -2012  
 
MFN duty free (2013)  4,686  84.34 124.1 93.7 
2013 180 3.24 1.2 0.9 
2017 88 1.58 0.8 0.6 
2022 345 6.21 2.1 1.6 
Remain dutiable  257 4.63 4.2 3.2 
Total  5,556  100.0  132.4  100.0  
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles au thorities.  
3.13.   In 2012 Zimbabwe provided duty free access for 663 lines (10. 8% of the tariff) on an MFN 
basis (Table 3. 5).13 This corresponded to 3 3.2% of its total average annual imports from the EU 
during 20 14-2016. Under the Agreement Zimbabwe liberalized a further 37.7% of the tariff ( 2,307  
lines) for the EU  in 201 2, corresponding to 20.5% of its imports from the EU during 20 14-16. A 
further 2,284  tariff lines are due to be liberalized in 2022, following ten years of implementation, 
and corresponding to 30.1% of Zimbabwe's imports from the EU during 20 14-16. Once the 
Agreement is fully implemented, Zimbabwe will maintain duties on 14.2% of its tariffs ( 868 lines) 
for imports from the EU; these correspond to 16.2% of its imports from the EU in 20 14-16. 
Table 3.5: Zimbabwe Tariff elimination commitments under the Agreement and 
corresponding average trade  
Duty phase -out 
period  Number 
of lines  % of total 
lines in 
Zimbabwe's 
tariff 
schedule  Value of Zimbabwe's 
imports from EU  
€ million  
2014 -2016  % of Zimbabwe's 
total imports from  
EU 
2014 -2016  
 
MFN duty free (2012)  663 10.8 102.7  33.2 
2012 2,307  37.7 63.2 20.5 
2022 2,284  37.3 93.1 30.1 
Remain dutiable  868 14.2 49.9 16.2 
Total  6,122  100.0  309.0  100.0  
Exchange rates EUR per USD used in the calculations are: 0.7 54 (2014), 0.902 (2015) and 0.904 (2016).  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe and EU authorities; WTO -IDB. 
3.1.3   Liberalization schedule  
3.14.   A more detailed breakdown of the Parties' liberalizat ion schedules by HS Section is shown in 
Tables 3.6 -3.10 and Charts 3.1 and 3.2 below.  
3.1.3.1   European Union  
3.15.   Table 3.6 and Chart 3.1 below shows liberalization by the EU under the Agreement. The EU 
liberalized in 2012, upon entry into force of the Agreement , all tariffs except those in 
HS Section  XIX. The eighteen lines are all found in HS Chapter 93 (arms and ammunition) for 
which the average applied MFN and preferential rate in 2012 was 2.7%.  
                                                
13 In 2012, Zimba bwe's MFN applied tariff consisted of 6,122 lines at the HS eight -digit level (HS 2012 
nomenclature). Of these, 93.63% or 5,732 lines had ad valorem  rates of duty. Around 5.6% of the tariff 
(340 lines) had compound rates of duty while 50 lines had specific  rates of duty.  WT/REG307/1  
 
- 13 - 
 
  Table 3.6 EU: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average%  No. of 
lines  Duty -free lines 
under the  
MFN 2012  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2012  
I 9.7 929 106 823   
II 5.7 555 138 417   
III 5.9 128 23 105   
IV 14.8 830 93 737   
V 0.9 239 168 71   
VI 4.3 1,146  284 862   
VII 4.6 301 60 241   
VIII 3.2 130 38 92   
IX 2.4 211 97 114   
X 0.0 195 195    
XI 8.0 1,165  39 1,126    
XII 8.2 106 2 104   
XIII 4.0 238 32 206   
XIV 0.6 56 45 11   
XV 1.8 954 498 456   
XVI 2.3 1,373 304 1,069    
XVII 4.9 264 30 234   
XVIII 2.5 322 89 233   
XIX 2.2 22 4  18 2.7 
XX 2.7 212 55 157   
XXI 0.0 7 7    
Total  5.1 9,383  2,307  7,058  18 2.7 
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation o f 
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 submission from the EU authorities.  
 
Chart 3.1 EU: Average of dutiable rates, by HS C hapter  
0.00.51.01.52.02.53.0
93Rate of duty (%)
HS Chapter
MFN Preferential
 
Source:  WTO estimates based on data provided by EU authorities.  
 
3.1.3.2   ESA States  
3.16.   Tables 3.7 -3.10 below show liberalization respectively by the ESA States under the 
Agreement by broad HS Sections while Chart 3.2 shows liberalization and tariff lines rem aining 
subject to duty once the Agreement is fully implemented by HS Chapter.  
3.17.   Table 3.7 shows that o nce Madagascar has fully implemented the Agreement it will continue 
to maintain tariffs on EU imports under most HS Sections, with the largest share of tar iffs 
maintained under Sections I -IV, with average tariffs on dutiable products ranging from 5% in WT/REG307/1  
 
- 14 - 
 
  HS Section V to 20% (HS Sections VIII, IX, XII, XVI and XX). Chart 3.2 shows that in the 
HS Chapters where duties remain for imports from the EU, there are no  differences between the 
preferential and MFN average rates. These range from 5% in Chapter 25 to 20% in nearly half of 
all HS Chapters in which tariffs are to remain once the Agreement is fully implemented.14  
3.18.   Once Mauritius has fully implemented the Agree ment it will continue to maintain tariffs on 
EU imports under HS Sections II -IV, VI -VIII, X, XIII, XV and XX with average tariffs on the 
dutiable products ranging from 11.7% for HS  Section  III to 30% for HS Sec tion VIII  (Table 3.8) . 
Chart 3.2 on duties rem aining by HS Chapter shows that in the Chapters where tariffs remain for 
imports from the EU, there is no difference between the preferential and MFN average rates which 
range from 11.7% for Chapter 15 to 30% for Chapters 9 and 42.  
3.19.   As Table 3.9 shows the S eychelles will eliminate tariffs in HS Sections III, X, XIV and 
XVIII-XXI, and will retain tariffs on products across all other Sections. Final average tariffs of the 
dutiable products range from 5% for HS Section VI to 150% for HS Section VII. Chart 3.2 o n 
tariffs remaining by HS Chapter, shows that for most Chapters the average preferential duty is 
lower than the overall average MFN duty for those lines, thereby providing preferential access to 
EU imports. The biggest margins of preference are found in HS  Chapters 43 (preferential average 
of 23.6% compared to the MFN average of 200%) and 44 (preferential average of 25% compared 
to the MFN average of 200%).  
3.20.   Zimbabwe will maintain duties on tariffs across all HS Sections once the Agreement is fully 
implement ed, with the exception of HS Section V  (Table 3.10) . Average tariffs on dutiable products 
will range from 8.3% in HS Section X to 62.3% in Section IV . Chart 3.2 on duties remaining by HS 
Chapter shows that in Chapters where tariffs remain for imports from the EU, there is no 
difference between the preferential and MFN average rates, which range from 5% in Chapter 8, 
34, 38, 47, and 55 to 107.5% in Chapter 27.  
Table 3.7 Madagascar : Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN  
averag e % No. of 
lines  Duty -free 
lines under 
the  
MFN 2014  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2014  2022  
I 18.1 373 19 153 17 184 19.4 
II 14.1 364 29 186 31 118 17.7 
III 11.5 69  1 44 24 15.0 
IV 17.2 281 19 6 21 235 18.8 
V 5.6 169 25 109 33 2 5.0 
VI 6.9 951 88 3 801 59 15.1 
VII 11.3 251 6 12 183 50 17.5 
VIII 12.9 164 2 1 139 22 20.0 
IX 15.7 151  15 126 10 20.0 
X 10.8 155 9 2 132 12 14.6 
XI 16.4 1,071  44 34 948 45 19.7 
XII 17.4 81 5 4 70 2 20.0 
XIII 15.4 153 1  152   
XIV 19.8 93  15 78   
XV 10.6 631 15 51 545 20 13.0 
XVI 7.8 819 67 560 185 7 20.0 
XVII 9.3 220 16 88 116   
XVIII 9.2 244 36 80 128   
XIX 20.0 57  1 56   
XX 16.6 179 7 10 140 22 20.0 
XXI 18.0 30 3  27   
Total  12.2 6,506  391 1,331  3,972  812 18.2 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Madagascar authorities.  
 
                                                
14 Average applied preferential and MFN rates of 20% are found in 21 out of 44 HS Chapters in which 
tariffs remain after implementation of the Agreement (HS Chapters 2, 3, 7, 9, 16, 20, 22, 36, 42, 44, 46, 49, 
54, 55, 56, 63, 64, 72, 85, 94,  and 96).  WT/REG307/1  
 
- 15 - 
 
  Table 3.8 Mauritius: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN  
average  % No. o f 
lines  Duty -free 
lines under 
the  
MFN 2012  Number of duty -free lines 
under the Agreement  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  2013  2017  2022  
I 0.0 344 342 2     
II 0.7 316 297 16   3 25.0 
III 2.1 49 39  3 4 3 11.7 
IV 3.6 312 237 3  60 12 15.0 
V 0.2 162 160 2     
VI 0.3 863 846   2 15 15.0 
VII 1.7 243 216 1  8 18 15.6 
VIII 3.4 71 63   3 5 30.0 
IX 2.1 101 86  1 14   
X 2.8 164 142 2  2 18 21.7 
XI 0.6 1,088  758   330   
XII 1.5 49 44  1 4   
XIII 3.6 167 127 1 11 26 2 15.0 
XIV 0.0 55 55      
XV 1.1 634 588 1 17 18 10 15.0 
XVI 0.6 809 781 6 2 20   
XVII 0.5 420 405 1 2 12   
XVIII 0.0 221 221      
XIX 0.0 20 20      
XX 7.1 171 116  8 23 24 25.0 
XXI 0.0 7 7      
Total  1.1 6,266  5,550  35 45 526 110 19.2 
Note:  Covers HS chapters 1 -97.   
 Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius authorities.  
Table 3.9 Seychelles: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average%  No. of 
lines  Duty -free 
lines und er 
the  
MFN 2012  Number of duty -free lines 
under the Agreement  
Remain 
dutiable  
Avg. Final 
Tariff 
(Dutiable)  2013  
2017  
2018  
2020  
2022  
I 41.7 250 140 66 6   1 37 22.3 
II 12.6 300 206 71 1   11 11 29.5 
III 0.0 45 45        
IV 15.6 325 219     57 49 53.9 
V 0.9 161 148 11 1    1 25.0 
VI 3.3 821 795 9    5 12 5.0 
VII 7.2 234 205 5 12 1  5 7 150.0  
VIII 32.1 70 58     1 11 23.6 
IX 6.8 97 90  1 1  4 2 25.0 
X 1.5 187 182     5   
XI 7.8 819 532 6 37  34 243 1 25.0 
XII 14.3 49 37  6   5 1 10.0 
XIII 8.1 147 127 1 11    8 25.0 
XIV 0.0 53 53        
XV 0.3 574 572      2 25.0 
XVI 0.4 789 775 9 2   3   
XVII 12.9 258 136 1 5  1 1 115 17.4 
XVIII 0.0 222 222        
XIX 0.0 20 20        
XX 5.0 128 117 1 6  4 4   
XXI 0.0 7 7        
Total  7.2 5,556  4,686 180 88 2 39 345 257 29.2 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities.  WT/REG307/1  
 
- 16 - 
 
  Table 3.10 Zimbabwe: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
average%  No. of 
lines  Duty -free 
lines under 
the  
MFN 2012  Number of duty -free 
lines under the 
Agreement  Remain 
dutiable  Avg. Final Tariff 
(Dutiable)  
2012  2022  
I 16.9 481 197 206 66 12 37.5 
II 20.5 333 29 113 165 26 13.7 
III 9.6 63 4 17 39 3 10.0 
IV 35.6 348 1 152 107 88 62.3 
V 8.0 171 8 2 156 5 13.0 
VI 6.6 830 59 95 662 14 8.9 
VII 12.6 271 9 37 175 50 10.6 
VIII 26.1 71  61 3 7 15.7 
IX 19.6 104  31 73   
X 13.4 184 8 16 151 9 8.3 
XI 20.3 897 3 256 266 372 31.1 
XII 34.3 49  1 23 25 38.2 
XIII 21.6 148  20 78 50 18.3 
XIV 15.5 58 1 24 9 24 17.5 
XV 13.7 628 1 482 75 70 16.1 
XVI 9.5 867 288 324 231 24 27.1 
XVII 15.7 203 22 115  66 28.4 
XVIII 9.2 246 31 200  15 10.3 
XIX 14.0 21  21    
XX 26.9 142 2 127 5 8 20.0 
XXI 20.0 7  7    
Total  15.4 6,122  663 2,307 2,284  868 26.9 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe and EU authorities; WTO -IDB. WT/REG307/1  
 
- 17 - 
 
  Chart 3.2. Eastern and Southern African States (ESA):  Average of dutiable rates, by HS 
Chapter
01020304050
2
3
4
7
8
9
10
11
12
13
15
16
17
18
19
20
21
22
24
25
32
33
34
35
36
39
42
44
46
48
49
52
54
55
56
63
64
72
73
76
79
85
94
96Rate of duty (%)
HS Chapter
01020304050
9 11 15 22 32 33 34 39 42 48 70 72 73 83 94Rate of duty (%)
HS Chapter
020406080100120140160180200
23789222427323940434453656970838788Rate of duty (%)
HS Chapter
020406080100120
4
8
9
10
11
15
17
18
21
22
24
27
32
33
34
35
37
38
39
40
41
47
48
52
55
56
57
61
62
63
64
68
69
70
71
73
76
82
83
84
85
87
88
89
90
96Rate of duty (%)
HS ChapterA. Madagascar
B. Mauritius
C. Seychelles
D. Zimbabwe
 
Source: WTO estimates based on data from the ESA authorities (Madagascar, Mauritius, Seychelles and 
Zimbabwe).  WT/REG307/1  
 
- 18 - 
 
  3.1.4   Tariff rate quotas  
3.21.   Tariff rate quotas at duty free rates for imports of sugar under HS 1701 of 75,000 metric 
tonnes per year were in place until 1 O ctober 2009, when EU import tariffs for sugar were 
eliminated  (See 3.5.1 below) .  
3.2  Rules of origin  
3.22.   Article 13 of the Agreement and Protocol I contain provisions relating to rules of origin.  
3.23.   Under Article 13, originating means qualifying under the rules of origin in Protocol 1 to the 
Agreement.  Protocol 1 defines as originating products wholly obtained in the EU (or in an ESA 
State) within the meaning of Article 6 of the Protocol15; products obtained in the EU (or in an ESA 
State) incorporating materials whic h have not been wholly obtained there, providing that they 
have undergone sufficient working or processing in the EU (or an ESA State) within the meaning of 
Article 7 : when product specific conditions set out in Annex II or Annex II(a) of Protocol 1 are 
fulfilled .  
3.24.   Under Annex II, f or products  which are not wholly obtained , under Annex II, originating 
status may be granted to the final product if the value of any materials used in its manufacture 
does not exceed a certain percentage of the ex -works price of  the product , or if the working or 
processing carried out results in a change in tariff classification (CTC) , usually at the HS heading 
level. The value of materials ranges from 15% for certain fish products to  50%. In some cases the 
two rules can be used as an alternative to meet the rules of origin.  Annex II(a) provides 
derogations from the list of working or processing required for products to obtain originating 
status. These rules apply instead  of those in Annex II to some  agricultural products and food  
preparations.  
3.25.   Once a product has acquired originating status by fulfilling the conditions in either Annex II 
or Annex II(a), and is used in the manufacture of another product, the conditions applicable to the 
product in which it is incorporated do not app ly to it, and no account shall be taken of the 
non-originating materials which may have been used in its manufacture  (Article 7.3) . Article 7.4 
provides for "tolerance rules"  which permit the use of non -originating materials which do not meet 
the criteria in Annex II or II(a) if their total value does not exceed 15% of the ex -works price of 
the product, and any of the p ercentages given in the list for the maximum value of non -origina ting 
materials are not exceeded; these provisions do not apply to products of Chapters 50 -63 (textiles 
and clothing products).  
3.26.   The Agreement permits diagonal cumulation for products obtained  or processed  in the EU, 
an ESA State, in the other ACP States or in the Overseas Countries and Territories (OCT) of the 
EU, provided the wor king or processing carried out in the EU or the ESA State goes beyond the 
operations mentioned in Article 8 (insufficient working or processing) and shall not be required to 
have undergone sufficient working or processing.  Where the working or processing i n the EU or 
ESA State does not go beyond the operations in Article 8, the product shall be considered 
originating only if the value added in the EU or ESA State is greater than the value of originating 
materials used in the EU, any ESA or other ACP or OCT State. If this is not the case, the product 
shall be considered originating in the country or territory with the highest value of originating 
materials u sed in the manufacture of the product .  
3.27.   Cumulation may only be applied if the countries involved in the  acquisition of the originating 
status and the country of destination have concluded an agreement on administrative cooperation 
ensuring the correct implementation of Article 3 on cumulation; and materials and products have 
acquired originating status by t he application of the same rules of origin as provided in Protocol 1. 
The E SA States  will provide the E U with details of agreements on administrative cooperation with 
the other countries and territories mentioned in the Article (other ACP States and OCTs) and all 
the Parties shall publish the date on which cumulation may be applied with them. Cumulation for 
rice under HS 1006 was excluded until  1 January 2010 and for products listed in Annex X (certain 
                                                
15 The term "Community" used in the Agreement does not cover the EU territories of Ceuta and Melilla 
and does not apply to products originating from these territories (Article 43 of Protocol 1).  WT/REG307/1  
 
- 19 - 
 
  products under HS 1701, 1702 ,1704, 1806, 1901, 2101, 2 106 and 3302)16 until 1 October 2015 . 
For the ESA States, cumulation for these products may be provided as of these dates and when 
the materials used in the manufacture of the product are originating, or the working or processing 
is carried out in an ESA St ate or another ACP member of an EPA with the EU . Certain processed 
agricultural products originating in South Africa and listed in Annex XII of Protocol 1, are not 
eligible for cumulation in the ESA States, while basic agricultural products from South Afri ca listed 
in Annex XIII will become eligible for cumulation in the ESA States after 31 December 2009.  
3.28.   Cumulation with neighbouring developing countries other than an ACP State and belonging 
to "a coherent geographical entity " as listed in Annex VIII to Pro tocol 1 (Algeria, Egypt, Libya, 
Maldives, Morocco and Tunisia), may be requested by the ESA States under Article 5 of the 
Protocol. Following a decision by the Customs Cooperation Committee established by the 
Agreement under Article 41 to Protocol 1, mater ials originating in one of these neighbouring 
developing countries can be considered as originating in an ESA State when incorporated into a 
product obtained there. Sufficient working or processing of the products is not required provided 
that this exceeds  the insufficient working or processing operations in the Agreement, and the ESA 
States, the EU and the neighbouring developing countries concerned have concluded an agreement 
on adequate administrative cooperation procedures to ensure correct implementati on of the 
cumulation provisions.  The Customs Cooperation Committee may list products to which such 
cumulation may not apply.  
3.29.   Article 8 lists operations that are considered as insufficient working or processing to confer 
origin, while Articles 9 -12 have pro visions on, respectively, the unit of qualification; accessories, 
spare parts and tools; sets; and neutral elements.  The principle of territoriality under Article 13 of 
the Protocol requires that except as provided for through diagonal cumulation (under Ar ticles 3 -5 
as described above), originating goods exported from one of the Parties to another country return, 
they must be considered non -originating unless they are the same as the goods exported, and 
they have not undergone any operation beyond that nece ssary to preserve them in good condition. 
Article 14 contains provisions requiring goods to be transported directly and Article 15 on goods 
sent for exhibitions to countries not subject to the diagonal cumulation provisions.  
3.30.   The Agreement does not prohibit  duty drawback.  
3.31.   The Parties commit for the purposes of the comprehensive EPA, and during the period 
between entry into force of the Agreement and the comprehensive EPA, to review the provisions of 
Protocol 1 with a view to their further simplification. The  review will take into account the 
development needs of the ESA States and development of technologies, production processes and 
all other factors, including on -going reforms of rules of origin which may require modifications to 
the Protocol which shall ta ke place following a decision by the EPA Committee.  
3.32.   Article 41 of Protocol 1 establishes a Customs Cooperation Committee for administrative 
cooperation with a view to the correct and uniform application of the Protocol and any other 
customs tasks. It shall  examine regularly the effect on the ESA States, especially least -developed 
States, of the application of the rules of origin and recommend appropriate measures to the EPA 
Committee. It shall also accept and examine requests for derogations from the Protoc ol 
(Article  42), particularly taking into account the level of development or the geographical situation 
of the ESA State(s) concerned; where the application of existing rules of origin would significantly 
affect the ability of an existing industry in an E SA State to export to the EU; and where it can be 
clearly demonstrated that significant investment in an industry would be deterred by the rules of 
origin. Where the request is fr om a least -developed ESA State, it shall be examined favourably 
with particul ar regard to the economic and social impact of the decision especially vis-à-vis 
employment; and the period for which the derogation is applied taking into account the particular 
situation of the State concerned and its difficulties.  
3.33.   Notwithstanding these  provisions, derogations shall be granted where the value added to 
the non -originating products used in the ESA State concern ed is at least 45% of the value of the 
finished product, provided the derogation does not cause serious injury to an economic secto r in 
                                                
16 Cane or beet sugar, sugars, sugar confectionary, c ocoa powder, food preparations containing cocoa 
powder, food preparations of flour, groats, meal starch or malt extract, preparations based on coffee, tea or 
mate, flavoured or coloured sugar syrups, food preparations n.e.s., and preparations based on odif erous 
substances.  WT/REG307/1  
 
- 20 - 
 
  the EU or its Member States; and derogatio ns shall be granted within an annual quota of 
8,000  metric tonnes (MT) for canned tuna and 2,000 MT for tuna loins.  The derogations shall be 
valid for five years, to be determined by the Committee and may be r enewed provided the ESA 
State or States concerned submit, three months before the end of each period, proof that they are 
still unable to meet the conditions of the Protocol to which they have been granted the derogation.  
Any objections to the extension wi ll be examined by the Committee which may also alter the terms 
of the derogation after examination.  
3.3  Export duties and charges, and quantitative restrictions  
3.34.   Article 15 prohibits the Parties from instituting any new duties or taxes on or in connection 
with the export of goods to the other Party exceeding those imposed on like products destined for 
internal sale, except as otherwise provided in Annex III of the Agreement .17 The EPA Committee 
may examine a request from any signatory ESA State for a review of th e goods listed in Annex III.  
3.35.   As for imports, all prohibitions or restrictions on exports or sale for export between the 
Parties other than customs duties, taxes and fees and other charges provided for under Article 7 or 
as otherwise specified in Annex I an d II to the Agreement, shall be eliminated upon entry into 
force of the Agreement. Furthermore, no new measures shall be introduced.  
3.4  Regulatory Provisions of the Agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.36.   There are no provisions in the Agreeme nt on sanitary and phytosanitary measures;  
negotiations on SPS issues are however included  under the rendez -vous clause (section 2 above).  
3.4.1.2   Technical barriers to trade  
3.37.   There are no provisions in the Agreement on technical barriers to trade (TBT);  negotiatio ns 
on TBT measures are however included under the rendez -vous clause (section 2 above) . 
3.4.2   Safeguard mechanisms  
3.4.2.1   Global safeguards  
3.38.   Article 20 of the Agreement permits the Parties from adopting measures in accordance with 
Article XIX of the GATT, 1994, the WTO Agreement on Safeguards, and Article 5 of the WTO 
Agreement on Agriculture. For such measures, the origin of a good shall be determined in 
accordance with the non -preferential rules of origin of the Partie s and shall not be subject to the 
dispute settlemen t provisions of the Agreement.  
3.39.   Notwithstanding the right to take safeguard measures, the EU shall, in the light of the 
overall development objectives of the Agreement and the small size of the ESA State economies, 
for a period of 5 years from entry into fo rce of the Agreement, exclude imports from any ESA 
State from any measures taken pursuant to the WTO Agreements mentioned above.  Not later than 
120 days before the end of the 5 year period, the EPA Committee shall review the operation of 
these provisions i n light of the development needs of the ESA States, to determine whether to 
extend their application further.  
3.4.3   Bilateral safeguards  
3.40.   Article 20 permits the Parties, after having examined alternative solutions, to apply 
safeguard measures of limited duration which derogate from the provisions of Articles 11 (tariff 
                                                
17 Under Annex III Zambia maintains export duties (as on 30 September 2008) on a number of products 
including cotton seed, cotton not carded or combed, copper ores and concentrates, and metal waste and scrap. 
However, Zambia has not signed  the Agreement.  WT/REG307/1  
 
- 21 - 
 
  liberalization commitments by the ESA States), 12 (tariff liberalization commitments by the EU) 
and 17 (prohibition of quantitative restrictions) of the Agreement.  
3.41.   Bilateral safeguards may be taken where a product originating in one Party is being 
imported into the territory of the other Party in such increased quantities and under such 
conditions as to cause or threaten to cause: (i) serious injury to the domestic industry producing 
like or directly  competitive products in the territory of the importing Party; or (ii) disturbances in a 
sector of the economy, especially those producing major social problems or difficulties which could 
result in a serious deterioration in the economic situation of the importing Party; or (iii) 
disturbances in the markets of agricultural like or directly competitive products (covered by Annex 
I of the WTO Agreement on Agriculture) or mechanisms regulating those markets. The measures 
will not exceed that necessary to reme dy or prevent such serious injury or disturbances. They may 
only consist of one or more of: a suspension of the further reduction of the rate of import duty for 
the product concerned, as scheduled under the Agreement; increase in the customs duty on the 
product up to a level which does not exceed the customs duty applied to other WTO Members; and 
introduction of tariff rate quotas on the products concerned.  
3.42.   Notwithstanding these provisions, where any product originating in the EU is being imported 
in such i ncreased quantities and under such conditions as to cause or threaten to cause serious 
injury or disturbances described above to a signatory ESA State, it may take surveillance or 
safeguard measures limited to its territory. Furthermore, for a period of ti me from entry into force 
of the Agreement (10 years for non -LDCs and 15 years for LDCs), ESA States may take safeguard 
measures in case of serious injury or disturbance caused to an infant industry producing like or 
directly competitive products.  
3.43.   Safeguard  measures taken shall only be maintained for such a time as necessary to prevent 
or remedy the serious injury or disturbances. They shall not be applied for a period exceeding 
2 years and extended for a further maximum 2 year period where the circumstances  warrant the 
continued imposition of the measures. However, the measure can be applied by ESA States or 
where the EU applies a measure limited to the territory of one or more of its outermost regions, 
for a period of 4 years, extendable for another 4 years  where the circumstances warrant. All 
safeguard measures applied for more than one year shall contain clear elements progressively 
leading to their elimination at the end of the set period, at the latest. Furthermore, no bilateral 
safeguard shall be applie d to imports of a product that has previously been subject to a measure 
for at least one year since the expiry of the measure.  
3.44.   The procedures for the imposition of bilateral safeguards require the Party concerned by the 
serious injury or disturbance to ref er the matter along with complete relevant information to the 
EPA Committee. The Committee may make any recommendation needed to remedy the 
circumstances which have arisen.  If no recommendation and satisfactory solution has been 
reached within 30 days of t he matter being referred to the Committee, the importing Party may 
adopt the appropriate measures needed to remedy the situation.  
3.45.   In the selection of the measure priority must be given to those which least disturb the 
operation of the Agreement. Any measu re taken must be notified immediately to the EPA 
Committee and shall be subject to periodic consultations in the Committee especially to establish a 
timetable for their abolition as soon as circumstances permit.  In exceptional circumstances, 
requiring imme diate action, the importing Party may take provisional measures for a maximum 
period of 180 days (200 days for ESA States or where measures taken by the EU are limited to the 
territory of one or more of its outermost regions). The duration of the provision al measure shall 
count as part of the initial period and any extension. In the taking of provisional measures, the 
interests of all the Parties involved shall be taken into account. The importing Party shall inform 
the other Party concerned and immediately  refer the matter to the EPA Committee for 
examination.  An importing Party taking an administrative procedure whose purpose is the rapid 
provision of information on the trend of trade flows liable to give rise to serious injury or 
disturbance, shall also i nform the EPA Committee without delay. Finally, the WTO Agreement shall 
not be invoked to preclude a Party from adopting safeguards in conformity with Article 21.  
According to the Parties no safeguards have been taken to date.   
3.46.   Safeguards were also permitt ed by the EU for the period between 1 October 2009 and 
30 September 2015 for imports of sugar imported from ESA States deemed to cause a disturbance 
in the EU sugar market. The measure which involved raising import duties to their equivalent MFN WT/REG307/1  
 
- 22 - 
 
  rates invo lved sugar under HS 1701 imported in excess of 3.5 million tonnes in a marketing year 
from ACP States signatory to the Cotonou Agreement and 1.38 million tonnes in marketing year 
2009/10 originating in non -LDC ACP States, increasing to 1.45 million tonnes in marketing year 
2010/11 and 1.6 million tonnes in the next four marketing years.18 Any such measures we re to be 
notified immediately to the EPA Committee and be subject to periodic consultations in the 
Committee and cease at the end of the relevant market ing year.  The EU confirms that the 
measures were phased out after October 2015.  
3.4.4   Anti-dumping and countervailing measures  
3.47.   Nothing in the Agreement prevents the Parties from adopting anti -dumping or 
countervailing measures in accordance with the relevant WTO  Agreements. For the purposes of 
such measures, the origin of a product shall be determined in accordance with the non -preferential 
rules of origin of the Parties (Article 19).  
3.48.   Before imposing definitive measures on products originating in the ESA States,  the EU shall 
consider the possibility of constructive remedies as provided for in the relevant WTO Agreements. 
The EU indicates that such constructive remedies have not been used . Any anti -dumping or 
countervailing measures imposed on behalf of two or mor e signatory ESA States by a regional 
authority shall be subject to one single forum of judicial review, including at the stage of appeals . 
Furthermore, where anti -dumping or countervailing measures can be imposed on a regional, 
subregional and national bas is, the Parties shall ensure they are not applied simultaneously on the 
same product by regional or subregional authorities on the one hand and national authorities on 
the other. The EU shall notify the exporting signatory ESA States of the receipt of a pr operly 
documented complaint before initiating any investigation.   
3.49.   The provisions of Article 19 shall be applicable to all investigations initiated after the entry 
into force of the Agreement and not subject to the dispute settlement provisions of the Agree ment.  
3.4.5   Subsidies and State -aid 
3.50.   There are no explicit provisions on subsidies and State -aid in the Agreement. However, 
Article 18 of the Agreement permits the payment of subsidies exclusively to national producers 
(see section 3.1.1. above).  The EPA Committe e may also authorize a signatory EPA State to depart 
from the provisions of Article 18 on national treatment for internal taxation and regulation to 
promote the establishment of domestic production and protect infant industries.  
3.4.6   Customs -related procedures  
3.51.   While there is no section in the Interim Agreement on customs related procedures, in Title V 
on Adm inistrative provisions the Parties agree that administrative cooperation is essential for the 
implementation and control of the preferential treatment grant ed for trade in goods and commit to 
combat irregularities and fraud in customs related matters. Temporary suspension of preferential 
treatment is permitted in cases where a Party has found on the basis of objective information, a 
failure to provide adminis trative cooperation and/or irregularities or fraud.19  
3.52.   A Party which has found  failure to provide administrative cooperation and/or irregularities or 
fraud shall without delay inform the EPA Committee of its finding together with the objective 
information a nd enter into consultations within the EPA Committee, with a view to reaching an 
acceptable solution to all Parties. At the same time the Party shall publish a notice to its importers 
in its Official Journal, indicating the finding for the product concerne d. If a solution is not found 
within three months following the notification, the Party may temporarily suspend the relevant 
preferential treatment of the produc ts concerned and notify the EPA Committee. Any temporary 
                                                
18 These imports from LDC States of the ESA would nevertheless be subject to the general safeguard 
provisions of the Agreement.  
19 A failure to provide administrative cooperation is defined as: a repeated failure to respect the 
obligations to  verify the originating status of the product(s) concerned; a repeated refusal or undue delay in 
carrying out and/or communicating the results of subsequent verification of the proof of origin; a repeated 
refusal or undue delay in obtaining authorization t o conduct administrative cooperation missions to verify the 
authenticity of documents or accuracy of information relevant to the granting of the preferential treatment in 
question (Article 22).  WT/REG307/1  
 
- 23 - 
 
  suspension shall be limited to that ne cessary to protect the financial interests of the Party 
concerned and not exceed six months (renewable). The suspension shall be subject to periodic 
consultations in the EPA Committee with a view to their termination as soon as the conditions for 
their app lication are no longer in place (Article 22).  
3.53.   If there is an error by the competent authorities in the proper management of the 
preferential system of export, which leads to consequences in terms of import duties, the Party 
facing such consequences may re quest the EPA Committee to examine the situation with a view to 
resolving it. With regard to customs valuation, the Parties in Article 24 affirm that Article VII of 
GATT 1994 and the Agreement on the Implementation of Article VII of GATT 1994 shall govern 
customs valuation in their bilateral trade. The Parties agree to cooperate with a view to reaching a 
common approach on customs valuation issues (Article 2 4). 
3.54.   Protocol 2 of the Agreement on mutual administrative assistance in customs matters 
provides for t he Parties to assist each other in the areas within their competence, to ensure the 
correct application of customs legislation, in particular, by preventing, investigation and combating 
operations in breach of that legislation. The assistance may be provid ed on request or may be 
spontaneous as outlined in the Protocol. The assistance may also be refused in certain 
circumstances if a Party concerned believes that assistance would be likely to prejudice 
sovereignty of the ESA or EU Member State asked to provi de the assistance or be likely to 
prejudice public policy, security or other essential interests or violate an industrial, commercial or 
professional secret. Assistance may also be postponed under certain circumstances.  
3.5  Sector -Specific Provisions of the Ag reement  
3.5.1   Sugar  
3.55.   Under EU policy its customs duties on imports from the ESA States of products under 
HS 1701 were eliminated on 1 October 2009.  Until that time and in addition to the tariff rate quota 
(TRQ) under the Sugar Protocol, a TRQ at zero duty of 75,0 00 metric tonnes was provided for the 
marketing year20 2008/09 for products under HS 1701, white sugar equivalent, from the ESA 
States. Import licences were to be granted for the additional TRQ only if the importer agreed to 
purchase the products at a price  at least equal to the guaranteed prices fixed for sugar imported 
into the EU under the Sugar Protocol.  
3.56.   Under paragraph 5 of the Annex, the EU could during the period 1 October 2009 -30 
September 2015, raise import duties to the MFN rate for sugar imported  in excess of a certain 
quantity from the ESA States which were deemed to cause a disturbance in the EU sugar  market 
(See Section 3.4.3 above) .21 The EU confirms it has never taken such a measure.  UN recognized 
least developed countries will not be subject to these provisions but imports from these countries 
will nevertheless be subject to the safeguard clause under the Agreement. Any measure taken 
pursuant to paragraph 5 shall be notified and subject to periodic consultations in the EPA 
Committee. The EU in dicates that the procedure ended on 30 September 2015.  For the period 
from 1 October 2015 , in applying the  safeguard measures under Article 21 of the Agreement (see 
Section  3.4.3 above) for products under HS 1701 , disturbances in the market were deemed to 
arise if the EU m arket price of white sugar fell during two consecutive months below 80% of the 
EU market price during the previous marketing year.  The EU indicates that such measures have 
never been applied.  
3.57.   Imports of products under HS 17049099, 18061030 , 18061090, 21069059 and 21069098 
from the ESA States were subject to a special surveillance mechanism from 1 January 2008 to 
30 September 2015 to ensure that the arrangements described above were not circumvented. A 
cumulative increase in imports from the  ESA States by over 20% in volume during 12 consecutive 
months compared to the average annual imports over the three previous 12 months, will be 
analysed by the EU and if it considers that there is circumvention, it could suspend preferential 
                                                
20 The marketing year was from 1 October -30 September.  
21 The q uantity was set at 3.5 million metric tonnes in a marketing year of products originating in the 
African, Caribbean an d Pacific (ACP) Group of States signatory to the Cotonou Agreement and 1.38 million 
metric tonnes in marketing year 2009/10 of products originating in ACP States that are not recognized by the 
UN as least developed countries, to rise to 1.45 million tonnes  in 2010/11 and 1.6 million in the following four 
marketing years.  WT/REG307/1  
 
- 24 - 
 
  treatment and  impose the MFN tariff.  The EU indicates this has never happened. The conditions for 
granting an import licence for products under HS 1701 between 1 October 2009 and 30  September 
2012 were that the importer had to purchase the products at a price not lower  than 90% of the 
reference price set by the EU for the relevant marketing year . The reference price has been 
replaced by a reference "threshold" and is currently €404 per tonne.22 
3.5.2    Fisheries  
3.58.   Chapter III  recognizes that fisheries constitute a key economic re source for the ESA region, 
make a significant contribution to the economies of the ESA States and have great potential for 
future regional economic development and poverty reduction. Fisheries are also an important 
source of food and foreign exchange. The Parties agree to cooperate for the sustainable 
development and management of the fisheries sector in the ir mutual interest, taking into account 
the economic, environmental and social impacts. They also agree that the appropriate strategy to 
promote economi c growth is through increasing value added activities in the sector.  
3.59.   The objectives of economic cooperation, which covers ma rine and inland fisheries and 
aquaculture, are to promote sustainable development and management of fisheries; promote and 
develop regional and international trade based on best practices; create an enabling environment, 
including infrastructure and capacity building for the ESA States to cope with stringent market 
requirements for industrial and small scale fisheries; support nationa l and regional policies aimed 
at increasing the sector's productivity and competitiveness; and build links with other economic 
sectors.  
3.5.2.1   Marine Fisheries  
3.60.   Economic cooperation aims to ensure the sustainable exploitation and management of 
fisheries resources  as a strong basis for regional integration, given that fish species are shared 
among the ESA States and no individual State has the capacity to ensure sustainability of the 
resource; ensure more equitable benefit sharing from the sector; ensure effective monitoring 
control and surveillance (MCS) necessary for combating illegal, unreported and unregulated (IUU) 
fishing; and promote effective exploitation, conservation and management of living marine 
resources in the exclusive economic zone (EEZ) and waters in which the ESA States have 
jurisdiction under international instruments, for the mutual social and economic benefit of all the 
Parties. Cooperation will include fisheries management and conservation issues, vessel 
management and post -harvest arrangements  and financial and trade measures and development 
of fisheries and fishery products and marine aquaculture. Th e EU will contribute to mobilizing  
resources for these areas of cooperation, including support for regional capacity building as well as 
areas ide ntified in the section on financial and trade measures and infrastructure for fisheries and 
marine aquaculture.  
3.5.2.2   Inland fisheries and aquaculture development  
3.61.   Cooperation aims to promote sustainable exploitation of sustainable exploitation of inland 
fisherie s resources, enhance aquaculture production, remove supply side constraints, improve fish 
and fish product quality to meet SPS standards in the EU, improve market access to the EU, 
address intra -regional trade barriers, attract capital inflows and investme nt, build capacity and 
enhance access to financial support for private investors. The EU will contribute to capacity 
building and export market development ; infrastructure and technology development; legal and 
regulatory support; investment and financial s upport; and socio -economic and poverty alleviation 
measures.  
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  There is no specific section which deals with transparency in the Agreement.  
                                                
22 Regulation (Eu) No. 1308/2013 of the European Parliament and of the Council of 17 December 2013. 
Available at: http://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32013R1308&from=EN .  WT/REG307/1  
 
- 25 - 
 
  4.2  Current payments and capital movements  
4.2.  There are no provisions in the  Agreement on current payments and capital movements; 
negotiations on current payments and capital payments are however included under the 
rendez -vous clause (section 2 above).  
4.3  Exceptions  
4.3.  Article 56 provides for general exceptions to the Agreement. It perm its the EU, the ESA 
States or a Signatory ESA State to adopt or enforce measures as long as they are not applied in a 
manner which would constitute a means of arbitrary or unjustifiable discrimination between the 
Parties where like conditions prevail, or a  disguised restriction on international trade. The 
measures are those: (i) necessary to protect public morals or to maintain public order and 
security; (ii) necessary to protect human, animal or plant life or health; (i ii) necessary to secure 
compliance wi th laws or regulations which are not inconsistent with the provisions of the 
Agreement, including those relating to the prevention of deceptive and fraudulent practices or to 
deal with the effects of a default on contracts; the protection of the privacy of  individuals in the 
processing and dissemination of personal data and the protection of confidentiality of individual 
records and accounts; safety; customs enforcement; or protection of intellectual property rights; 
(iv) relate to the import or export of g old or silver; (v) necessary to protect national treasures of 
artistic, historic or archaeological value; (vi) relate to the conservation of exhaustible natural 
resources if such measures are made effective in conjunction with restrictions on domestic 
production or consumption of goods, domestic supply or consumption of services and on domestic 
investors; (vii) relate to the products of prison labour; or (viii) are essential for the acquisition or 
distribution of products in general or in short local supply  provided the measure is consistent with 
the principle that all Parties are entitled to an equitable share of the international supply of such 
products and that any measures that are inconsistent with the other provisions of the Agreement 
will be discontin ued as soon as the conditions giving rise to them have ceased to exist.  
4.4.  Under Article 57 nothing in the Agreement shall be construed to require  the EU and a 
Signatory ESA State from  furnish ing any information, the disclosure of which it considers to be 
contrary to its essential security interests. The EU or a signatory ESA State are also not prevented 
from taking any action they consider necessary for the protection of their essential security 
interests relating to fissionable and fusionable materials or th e materials from which they are 
derived; relating to economic activities carried out directly or indirectly for supplying or 
provisioning a military establishment; connected with the production of or trade in arms, munitions 
and war materials; relating to government procurement indispensable for national security or 
national defence; or taken in a time of war or other emergency in international relations. They 
may also take any action to carry out obligations they have accepted for the purpose of 
maintainin g international peace and security. The Parties are to inform each other to the fullest 
extent possible of measures taken and of their termination.  
4.5.  Article 58 contains exceptions relating to taxation and permits the EU or a Signatory ESA 
State to distingui sh, in the application of the relevant provisions of its fiscal legislation, between 
taxpayers, in particular with regard to their place of residence or the place where their capital is 
invested. They are permitted to adopt or enforce any measure aimed at preventing the avoidance 
or evasion of taxes under the tax provisions of agreements to avoid double taxation or other tax 
arrangements or domestic fiscal legislation.  Nothing in the Agreement affects the rights and 
obligations of the EU or a Signatory ESA State under any tax convention. In the event of any 
inconstancy between the Agreement and such convention, the convention shall prevail to the 
extent of the inconsistency.   
4.4  Accession and Withdrawal  
4.6.  Accession to the Agreement, with the agreement of the Part ies, is permitted for other ESA 
States: Djibouti, Eritrea, Ethiopia, Malawi, and Sudan (Article 66). The Agreement shall enter into 
force for the acceding party in accordance with the applicable legal procedures of the EU and the 
ESA States and the accedin g party. The EU shall endeavour to apply the Agreement to the 
acceding party as soon as possible. Any other State in the ESA region may request accession to 
the Agreement which will be presented to  the EPA Committee which may lay  down the conditions WT/REG307/1  
 
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  and sp ecific arrangements for accession by the State. The Agreement will enter into force for the 
acceding state on the date it deposits its instrument of accession.  
4.7.  Article 67  requires that the EPA Committee be advised of any request made by a third party 
to be come a member of the EU. During negotiations for accession, the EU shall provide the ESA 
States with any relevant information and they in turn shall convey any concerns to the EU so they 
can be taken fully into account. The ESA States shall be notified by the EU of any acces sion to the 
EU. The new Member S tate of the EU shall accede to the Agreement from the date of its accession 
to the EU through a clause in the act of accession.23 The Parties shall review the effects of the 
accession of new EU Member State s on the Agreement and the EPA Committee may decide on any 
transitional or amending measures that might be necessary.  
4.8.  Although not directly related to the accession provisions of the Agreement, Annex II to the 
Agreement on commitments to liberalize customs  duties between the Parties only applies to the EU 
and Signatory ESA States (the Comoros, Madagascar, Mauritius, Seychelles, Zambia and 
Zimbabwe). Of the Signatory E SA States , the notification to the WTO includes only a sub -set 
(Madagascar, Mauritius, Seyc helles and Zimbabwe).  Article 6 of the Agreement states that when a 
ESA State not listed in Annex II wants to joint Chapter II (trade regime for goods), it shall notify 
its intention to the EPA Committee which in turn may amend Annex II.  The Parties indica te that 
the Comoros and Zambia initialled the Agreement but never signed it.  
4.9.  The EU or a Signatory ESA State(s) may give written notice at any time of its intention to 
denounce the Agreement, which shall take place one month after notification to the other  Party. 
The Agreement will remain in force until the comprehensive EPA enters into force (Article 62).  
4.5  Institutional framework  
4.10.   Article 64 of the Agreement establishes an EPA Committee which is responsible for the 
administration of the Agreement, including development cooperation as provided for by the 
Agreement (Section 4.10 below) and any other tasks mentioned  in the Agreement . 
4.11.   It shall be composed of representatives of the Parties and shall adopt its rules of procedures 
within 3 months of entry into force  of the Agreement.  The rules of procedure of the Committee 
were adopted and it has met four times. During these meetings various issues were discussed, 
notably the review of the implementation of the Agreement, monitoring, customs issues (e.g. 
cumulation a nd derogation), development cooperation and support for implementation, EU 
decisions affecting the competitiveness of the ESA States, the accession of Croatia to the EU, other 
EPA negotiations, overview of the Parties' trade negotiations with third parties , and WTO 
developments. The fifth meeting of the EPA Committee took place on 12 and 13 December 2016.   
4.6  Dispute settlement  
4.12.   Dispute avoidance and settlement is provided for in Articles 54 and 55 of the Agreement. 
Under Article 54 the Parties endeavour to res olve any dispute concerning the interpretation and 
application of the Agreement by entering into good faith consultations with the aim of finding an 
agreed solution. A request for consultations must be in writing to the other Party, identifying the 
measure  at issue and the provisions of the Agreement it considers the measures are not in 
conformity with. The consultations are to be held within 40 days of the submission of the request 
(15 days on matters of urgency including those concerning perishable or sea sonal goods) and are 
deemed to be concluded within 60 days of the submission of the request (30 days for matters of 
urgency ), unless both Parties agree to continue their consultations. The consultations are to 
remain confidential.  
4.13.   Failing a resolution thr ough consultations, either Party may request the resolution of the 
dispute through arbitration  (Article 55) . Each Party shall appoint an arbitrator within 30 days of the 
request for arbitration by notifying the other Party and the EPA Committee. The reques t shall 
identify the measure at issue and the provisions of the Agreement it is judged not to be in 
conformity with by the complaining Party.  A third arbitrator is to be appointed by the two 
                                                
23 If there is no automatic accession to the Agreement provided for by the act of the accession to the 
EU, the new EU Member State shall accede through an act of accession with the two depositories, which shall 
arrange for certified copies to be sent to the ESA States.  WT/REG307/1  
 
- 27 - 
 
  arbitrators. If the arbitrators cannot be appointed, either Party  may ask the Secretary General of 
the Permanent Court of Arbitration for International Organizations and States to appoint the 
second or third arbitrators.  
4.14.   The arbitrators, unless they decide otherwise, following procedures laid down in the optional 
arbitr ation regulations of the Permanent Court of Arbitration, shall decide by majority vote within 
90 days and endeavour to decide within 60 days for matters of urgency. Each Party to the dispute 
shall be bound to take measures necessary to implement the decisi on by the arbitrators. For 
disputes involving development finance cooperation, the procedures set out in Article 98 of the 
Cotonou Agreement apply.  
4.7  Relationship with other agreements concluded by the Parties  
4.15.   The Agreement is to remain in force until the co mprehensive EPA enters into force  
(Article  62). In case there is any inconsistency between the Agreement and the comprehensive 
EPA, the latter shall prevail to the extent of the inconsistency  (Article 59) . 
4.16.   Under Article 65  nothing in the Agreement shall pr ejudice the application of measures 
deemed appropriate as provided for under Article 11b, 96 and 97 of the Cotonou Agreement and 
according to their procedures.  In the case of any inconsistency between the Agreement and the 
provisions of Title II of Part 3 of the Cotonou Agreement, with the exception of the development 
cooperation provisions contained therein, the provisions of the Agreement will prevail.  
4.17.   As some Signatory ESA States are not WTO Members, references to the WTO Agreements in 
the Agreement and WTO Bodies and Committees shall not be construed as imposing any 
obligations arising from such WTO Agreements or decisions taken by its bodies beyond the 
obligations expressly taken by these Signatory States under the Agreement. Any inconstancy 
between pro visions of WTO Agreements or decisions of WTO Bodies or Committees and the 
provisions of the Agreement, the latter shall always prevail for non -WTO Member Signatory ESA 
States . The Parties also agree that nothing in the Agreement requires them or the Signa tory ESA 
States to act in a manner that is inconsistent with their WTO obligations  (Article 65).  
4.18.   The regional trade agreements entered into by the Parties are listed in Table 4.1. 
Table 4.1 EU – Madagascar, Mauritius, Seychelles and Zimbabwe:  Participation  in other 
RTAs (notified and non -notified in force), as of 17 August  2017 
RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EUROPEAN UNION  
EU - Colombia and Peru - Accession 
of Ecuador  01-Jan-17 Goods & 
Services  2017 GATT Art. XXIV & GATS Art. V  
EU - Ghana  15-Dec-16 Goods  2017 GATT Art. XXIV  
EU - SADC* 10-Oct-16 Goods  2017 GATT Art. XXIV  
EU - Côte d'Ivoire  03-Sept-16 Goods  2008 GATT Art. XXIV  
EU - Georgia  01-Sep-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V 
EU - Republic of Moldova  01-Sep-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
EU - Cameroon  04-Aug-14 Goods  2009 GATT Art. XXIV  
EU - Ukraine  23-Apr-14 Goods & 
Services  2014 GATT Art. XXIV & GATS Art. V  
EU - Central America** 01-Aug-13 Goods &  
Services  2013 GATT Art. XXIV & GATS Art. V  
EU - Colombia and Peru  01-Mar-13 Goods & 
Services  2013 GATT Art. XXIV & GATS Art. V  
EU - Republic of Korea  01-Jul-11 Goods & 
Services  2011 GATT Art. XXIV & GATS Art. V  
EU - Serbia  01-Feb-10 
01-Sep-13 Goods  
Services  2010 
2013 GATT Art. XXIV  
GATS Art. V  
EU - Papua New Guinea / Fiji  20-Dec-09 Goods  2011 GATT Art. XXIV  WT/REG307/1  
 
- 28 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
EU - CARIFORUM States EPA  01-Nov-08 Goods & 
Services  2008 GATT Art. XXIV & GATS Art. V  
EU - Bosnia and Herzegovina  01-Jul-08 
01-Jun-15 Goods  
Services  2008 
2016 GATT Art. XXIV  
GATS Art. V  
EU - Montenegro  01-Jan-08 
01-May-10 Goods  
Services  2008 
2010 GATT Art. XXIV  
GATS Art. V  
EU - Albania  01-Dec-06 
01-Apr-09 Goods  
Services  2007 
2009 GATT Art. XXIV  
GATS Art. V  
EU - Algeria  01-Sep-05 Goods  2006 GATT Art. XXIV  
EU - Egypt  01-Jun-04 Goods  2004 GATT Art. XXIV  
EU - Lebanon  01-Mar-03 Goods  2003 GATT Art. XXIV  
EU - Chile 01-Feb-03 
01-Mar-05 Goods  
Services  2004 
2005 GATT Art. XXIV  
GATS Art. V  
EU - Jordan  01-May-02 Goods  2002 GATT Art. XXIV  
EU - San Marino  01-Apr-02 Goods  2010 GATT Art. XXIV  
EU - The former Yugoslav Republic 
of Macedonia  01-Jun-01 
01-Apr-04 Goods  
Services  2001 
2009 GATT Art. XXIV  
GATS Art. V  
EU - Mexico  01-Jul-00 
01-Oct-00 Goods  
Services  2000 
2002 GATT Art. XXIV  
GATS Art. V  
EU - Israel 01-Jun-00 Goods  2000 GATT Art. XXIV  
EU - Morocco  01-Mar-00 Goods  2000 GATT Art. XXIV  
EU - South Africa  01-Jan-00 Goods  2000 GATT Art. XXIV  
EU - Tunisia  01-Mar-98 Goods  1999 GATT Art. XXIV  
EU - Palestinian Authority  01-Jul-97 Goods  1997 GATT Art. XXIV 
EU - Faroe Islands  01-Jan-97 Goods  1997 GATT Art. XXIV  
EU - Turkey  01-Jan-96 Goods  1995 GATT Art. XXIV  
European Economic Area (EEA)  01-Jan-94 Services  1996 GATS Art. V  
EU - Andorra  01-Jul-91 Goods  1998 GATT Art. XXIV  
EU - Syria 01-Jul-77 Goods  1977 GATT Art. XXIV  
EU - Norway  01-Jul-73 Goods  1973 GATT Art. XXIV  
EU - Iceland  01-Apr-73 Goods  1972 GATT Art. XXIV  
EU - Switzerland - Liechtenstein  01-Jan-73 Goods  1972 GATT Art. XXIV  
EU - Overseas Countries and 
Territories (OCT)  01-Jan-71 Goods  1970 GATT Art. XXIV  
EU - Kosovo  01-Apr-16 Goods  Not notified  
MADAGASCAR  
Southern African Development 
Community (SADC) - Accession of 
Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
Southern African Development 
Community (SADC) - Accession of 
Madagascar  n.a. Goods  Not notified  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Madagascar  n.a. Goods  Not notified  
MAURITIUS  
Southe rn African Development 
Community (SADC) - Accession of 
Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
Turkey - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
Mauritius - Pakistan  30-Nov-07 Goods  2015 Enabling Clause  
Southern African Development 
Community  (SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
Common Market for Eastern and 
Southern Africa (COMESA)  08-Dec-94 Goods  1995 Enabling Clause  WT/REG307/1  
 
- 29 - 
 
  RTA Name  Date of 
entry into 
force  Coverage  GATT/WTO Notification  
Year WTO Provision  
SEYC HELLES  
Southern African Development 
Community (SADC) - Accession of 
Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
Southern African Development 
Community (SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Seychelles  n.a. Goods  Not notified  
ZIMBABWE  
Southern African Development 
Community (SADC) - Accession of 
Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
Southern African Development 
Community (SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
Common Market for Eastern and 
Southern Africa (COMESA) - 
Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
Common Market for Eastern and 
Southern Africa (COMESA)  08-Dec-94 Goods  1995 Enabling Clause  
Global System of Trade Preferences 
among Developing Countries 
(GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Botswana - Zimbabwe  
  1956, 
amended in 
1988  Goods  Not notified  
Namibia - Zimbabwe  n.a. Goods  Not notified  
n.a.: Not available.  
*  The procedure for Mozambique's ratification is still ongoing, thus the agreement is not yet applied.  
**  The notifications made in February 2013 (see WT/REG332/N/1 and S/C/N/680) stated that: 
"Provisional applic ation of the Agreement by all signatory parties is expected in the course of the 
second quarter 2013"; Further notifications to confirm the dates of entry into force between the EU 
and Central American countries are awaited.  
Source:  WTO Secretariat.  
 
4.8  Gover nment procurement  
4.19.   There are no provisions in the Agreement on Government Procurement.  
4.9  Intellectual Property Rights  
4.20.   There are no specific provisions on intellectual property rights in the Agreement  apart from 
a commitment by the Parties in Article 53 (Rende z-vous Clause) to continue negotiations in 
accordance with Article 3 of the Agreement on a number of issues, including intellectual property 
rights . In addition,  Chapter III on fisheries cooperation does commit the EU to support the ESA 
States in developin g appropriate legal and regulatory instruments on IPRs, and building capacity 
for their implementation in international trade, eco-labelling and intellectual property protection for 
inland fisheries and aquaculture development.  
4.10  Economic and Development Co operation  
4.21.   In Chapter IV the Parties agree to address the developmental needs of the ESA States on 
the basis of the ESA Development Cooperation Strategy and the jointly agreed Development 
Matrix. The Matrix, which is described in Annex IV to the Agreement , includes infrastructure 
development , product ive sectors, regional integration, trade policy and regulations, trade 
development, adjustment cost and institutions . The financing for development cooperation under 
the Agreement is to be within the framework of  the rules and relevant procedures provided for by WT/REG307/1  
 
- 30 - 
 
  the Cotonou Agreement, in particular the programming procedures of the European Development 
Fund within successive financial frameworks of the EU during the period of the Agreement and of 
relevant instrume nts financed by the EU General Budget.  Additional resources shall also be 
mobilized from EU Member States, and other donors  (Article 36) . 
4.22.   The areas to be addressed are regional cooperation and integration to ensure trans -regional 
coordination in all sector s; trade policy and regulations to assist the ESA States to participate more 
effectively in trade negotiations, in implementing international trade related conventions, trade 
related legislation and regulatory reforms among others; trade development; trade  related 
infrastructure (including transport, energy and water); building productive capacity; research and 
development, innovation and technology transfer; trade related adjustment costs; gender 
mainstreaming; empowerment of local communities; and mainstr eaming of environmental issues 
into trade and development. Focus will be placed on private sector and infrastructure 
development, natural resources and environment, agriculture, fisheries, services (including 
tourism) and trade related issues (competition,  intellectual property rights, standards, trade 
facilitation and statistics) (Article 38).  
4.23.   Title II recognizes the importance of cooperation in developing the private sector which is 
seen as the main engine of wealth creation. Cooperation will cover inter alia, investment, industrial 
development and competitiveness enhancement, micro -enterprises, small and medium sized 
enterprises (SMEs) development, mining and minerals and tourism development and other 
productive sectors. Cooperation on infrastructure (Tit le III) covers the development of physical 
infrastructure (transport, energy, information and communication technology). Title IV aims at 
cooperat ion in sustainable management of national resources and the environment, which will 
cover natural assets, incl uding water resources, and the environment, including biodiversity, and 
will enhance the linkages between trade and the environment. It will also cover support for the 
implementation of international environmental agreements, conventions and treaties.  
 WT/REG307/1  
 
- 31 - 
 
  ANNEX 1  
1. Table A1.1 shows tariff liberalization by the EU for imports from the ESA States, while 
Tables  A1.2-A1.5 show tariff liberalization respectively by Mauritius, Zimbabwe, the Seychelles and 
Madagascar  for imports from the EU. The indicators are present ed by all, agricultural and 
non-agricultural products and compared to the average MFN tariff in the year of entry into force of 
the Agreement.  
2. In 2012, the EU's average applied MFN tariff was 5.1% overall, and 9.2% and 5.9% for 
agricultural and non -agricul tural products, respectively. Overall 24.6% of the tariff was duty free, 
with the shares at 18.4% and 26.4% for agricultural and non -agricultural products, respectively. 
As a result of the Agreement, 99.8% of the tariff became duty free for imports from th e ESA 
States, of which 100% for agricultural products and 99.8% for non -agricultural products. ESA 
exporters as a result had a relative margin of preference of 100% into the EU market.  
Table A1.1 EU: Indicators of MFN tariff rates and preferential rates fo r imports from ESA 
(Madagascar, Mauritius, Seychelles and Zimbabwe)  
 
Origin of 
goods   
Year ALL PRODUCTS  Agricultural productsa Non-agricultural products  
Average applied 
tariff  Share 
of duty -
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of duty -
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of duty -
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 5.1 7.0 24.6 9.2 12.7 18.4 4.4 5.9 26.4 
ESA 2012 0.0 2.7 99.8 0.0 0.0 100.0  0.0 2.7 99.8 
a WTO Definition.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation. For the calculation of 
averages, specific rates are excluded and the ad valorem  parts of alternate rates are included.   
Based on the HS 2012 nomencl ature.  
Source:  WTO estimates based on data submission from the EU authorities.  
3. Table A1.2 shows tariff liberalization by Madagascar for imports from the EU. In 2014 
Madagascar's overall applied MFN tariff averaged 12.2% overall, and 14.4% and 11.8% 
respec tively for agricultural and non -agricultural products. Around 6% of the tariff overall and for 
non-agricultural products was duty free, while 6.5% was duty free for agricultural products. As a 
result of the Agreement 's entry into force,  Madagascar's averag e applied tariff for imports from the 
EU fell to 8.7% overall and 10.2% and 8.4% respectively for agricultural and non -agricultural 
products. As a result EU exporters to Madagascar had a relative margin of preference of 28.7% 
overall, and 29.2% and 28.8% r espectively for agricultural and non -agricultural products. The 
share of duty free tariff lines rose to 26.5% overall and 34.7% and 25.1% for agriculture and non -
agriculture. At the end of implementation of the Agreement by Madagascar in 2022 87.5% of its 
tariff is expected to be duty free for imports from the EU, 52% for agricultural products and 93.7% 
for non -agricultural products.  
Table A1. 2 Madagascar: Indicators of MFN tariff rates and preferential rates for imports 
from EU  
Origin of 
goods  Year ALL PR ODUCTS  Agricultural productsa Non-agricultural 
products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of duty -
free tariff 
lines (%)  Average 
applied tariff  
Share of duty -
free tariff 
lines (%)  
Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2014 12.2 13.0 6.0 14.4 15.4 6.5 11.8 12.5 6.0 
EU 2014 8.7 11.8 26.5 10.2 15.6 34.7 8.4 11.2 25.1 
 2015 7.9 10.8 26.5 10.0 15.3 34.7 7.6 10.1 25.1 WT/REG307/1  
 
- 32 - 
 
  Origin of 
goods  Year ALL PR ODUCTS  Agricultural productsa Non-agricultural 
products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of duty -
free tariff 
lines (%)  Average 
applied tariff  
Share of duty -
free tariff 
lines (%)  
Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
 2016 7.1 9.7 26.5 9.8 15.1 34.7 6.6 8.9 25.1 
 2017 7.1 9.7 26.5 9.8 15.1 34.7 6.6 8.9 25.1 
 2018 6.3 8.6 26.5 9.7 14.9 34.7 5.7 7.6 25.1 
 2019 6.3 8.6 26.5 9.7 14.9 34.7 5.7 7.6 25.1 
 2020 4.5 6.1 26.5 9.3 14.2 34.7 3.7 4.9 25.1 
 2021 4.5 6.1 26.5 9.3 14.2 34.7 3.7 4.9 25.1 
 2022 2.3 18.2 87.5 8.7 18.2 52.0 1.1 18.3 93.7 
a WTO Definition.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Madagascar authorities.  
 
4. Table A1. 3 shows tariff liberalization by Mauritius for imports from th e EU. In 2012 Mauritius 
average applied MFN tariff was 1. 1% overall, 1.7% on agricultural imports and 1% on 
non-agricultural imports. 8 8.6% of its tariff was duty free, with 8 7.7% and 8 8.7% respectively of 
agricultural and non -agricultural tariffs being du ty free. As a result of the Agreement entering into 
force the share of duty free lines for imports from the EU remained unchanged in 2012 but rose to 
89.1% overall in 2013. The share of duty free lines for agricultural and non -agricultural products 
rose to  90.1% and 8 9% respectively in 2013. In 2013 the overall tariff for imports from the EU fell 
to 1%, giving EU exporters a relative margin of preference of 9% overall, 2 3.5% for agricultural 
products and 10% for non -agricultural products. By the end of impl ementation of the Agreement in 
2022, the share of duty free lines is expected to rise to 9 8.2% overall, and 97. 9% and 9 8.3% 
respectively for agricultural and non -agricultural products.  
Table A1. 3 Mauritius: Indicators of MFN tariff rates and preferential r ates for imports 
from EU  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural productsa Non-agricultural products  
Average applied 
tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 1.1 16.5 88.6 1.7 14.1 87.7 1.0 17.3 88.7 
EU 2012 1.1 16.5 88.6 1.7 14.1 87.7 1.0 17.3 88.7 
 2013 1.0 15.4 89.1 1.3 13.6 90.1 0.9 15.9 89.0 
 2014 1.0 14.9 89.1 1.3 13.5 90.1 0.9 15.3 89.0 
 2015 0.8 13.0 89.1 1.2 11.8 90.1 0.8 13.4 89.0 
 2016 0.8 13.0 89.1 1.2 11.8 90.1 0.8 13.4 89.0 
 2017 0.8 14.3 89.8 1.2 12.1 90.5 0.7 14.9 89.8 
 2018 0.7 11.6 89.8 0.9 9.3 90.5 0.6 12.4 89.8 
 2019 0.7 11.6 89.8 0.9 9.3 90.5 0.6 12.4 89.8 
 2020 0.5 9.0 89.8 0.6 6.4 90.5 0.5 9.8 89.8 
 2021 0.5 9.0 89.8 0.6 6.4 90.5 0.5 9.8 89.8 
 2022 0.3 19.2 98.2 0.3 16.1 97.9 0.3 19.8 98.3 
a WTO Definition.  
Note:  Covers HS chapters 1 -97.   
 Based o n the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius authorities.  
 WT/REG307/1  
 
- 33 - 
 
  5. Table A1.4 shows tariff liberalization by Seychelles for imports from the EU. In 2013 the 
Seychelles' overall average applied MFN tariff was 7.2%,  and 12.2% and 6.2% respectively for 
agricultural and no n-agricultural products. As a result of entry into force of the Agreement the 
overall average tariff for imports from the EU declined to 3.1%, and 5.9% and 2.6% for 
agricultural and non -agricultural p roducts. This gave a relative margin of preference for EU 
exporters of 57% overall, 51.6% for agricultural products and 58.1% for non -agricultural products. 
The share of duty free tariff lines for EU imports rose from 84.3% to 87.6% overall, from 73.9% to 
83.7% for agricultural products and from 86.2% to 88.3% for non -agricultural products. By the 
end of implementation in 2022 95.4% of overall tariff lines are expected to be liberalized for 
imports from the EU, of which 91.3% for agricultural products and 9 6.1% for non -agricultural 
products.  
Table A1.4 Seychelles: Indicators of MFN tariff rates and preferential rates for imports 
from EU  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural productsa Non-agricultural 
products  
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff lines 
(%) Average 
applied tariff  
Share of 
duty-free 
tariff lines 
(%) 
Overall 
(%) On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2013 7.2 45.8 84.3 12.2 47.0 73.9 6.2 45.4 86.2 
EU 2013 3.1 24.8 87.6 5.9 36.1 83.7 2.6 21.9 88.3 
 2014 2.9 23.6 87.6 5.8 35.6 83.7 2.4 20.6 88.3 
 2015 2.4 19.3 87.6 4.7 28.7 83.7 2.0 17.0 88.3 
 2016 2.3 18.2 87.6 4.6 28.1 83.7 1.8 15.7 88.3 
 2017 2.1 19.6 89.2 4.5 28.0 83.9 1.7 17.1 90.0 
 2018 2.0 18.6 89.2 4.4 27.4 83.9 1.6 16.0 90.0 
 2019 1.9 17.7 89.2 4.3 26.9 83.9 1.5 15.0 90.0 
 2020 1.8 16.5 89.2 4.2 26.3 83.9 1.3 13.6 90.8 
 2021 1.7 15.3 89.2 4.1 25.7 83.9 1.2 12.3 90.8 
 2022 1.3 29.2 95.4 3.7 43.3 91.3 0.9 23.5 96.1 
a WTO Definition.  
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities.  
6. Table A1. 5 shows tariff liberalization by Zimbabwe for imports from the EU. In 2012 
Zimbabwe's overall aver age applied MFN tariff was 15.4%, with the averages being respectively 
24.3% for agricultural products and 1 3.9% for non -agricultural products. Around 10. 8% of the 
tariff was duty free, with the shares being 5.8% for agricultural products and 11.7% for 
non-agriculture. As a result of the Agreement's entry into force, Zimbabwe's average tariff for 
imports from the EU fell to 7. 1% overall, 8.3% for agricultural imports and 6.9% for 
non-agricultural imports. As a result EU exporters to Zimbabwe had a rela tive margin of 
preference of 53.9% overall, 65.8% in agriculture and 50.4% in non -agricultural exports. The 
share of duty free lines rose to 30.8% overall, 41.5% for agricultural products and 29.1% for non -
agricultural products. At the end of implementation, th e share of duty free lines is expected to rise 
to 85.8% overall, 84.4% for agricultural products and 86.1% for non -agricultural products.  WT/REG307/1  
 
- 34 - 
 
  Table A1. 5 Zimbabwe: Indicators of MFN tariff rates and preferential rates for imports 
from EU  
Origin 
of 
goods  Year ALL PRODUCTS  Agricultural productsa Non-agricultural 
products  
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) 
Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) Overall 
(%) On 
dutiable 
(%) 
MFN 2012 15.4 17.3 10.8 24.3 25.9 5.8 13.9 15.8 11.7 
EU 2012 7.1 13.9 48.5 8.3 16.6 47.4 6.9 13.5 48.7 
 2013 7.1 13.9 48.5 8.3 16.6 47.4 6.9 13.5 48.7 
 2014 6.7 13.2 48.5 7.7 15.4 47.4 6.6 12.8 48.7 
 2015 6.7 13.2 48.5 7.7 15.4 47.4 6.6 12.8 48.7 
 2016 6.7 13.2 48.5 7.7 15.4 47.4 6.6 12.8 48.7 
 2017 6.4 12.5 48.5 7.1 14.2 47.4 6.2 12.2 48.7 
 2018 6.2 12.2 48.5 7.0 13.9 47.4 6.1 11.9 48.7 
 2019 6.1 11.9 48.5 6.8 13.5 47.4 6.0 11.6 48.7 
 2020 5.9 11.5 48.5 6.5 13.0 47.4 5.8 11.3 48.7 
 2021 5.1 9.9 48.5 5.6 11.3 47.4 5.0 9.7 48.7 
 2022 3.6 26.9 85.8 4.1 37.0 84.4 3.6 25.6 86.1 
a WTO Definition.  
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data sub mission from the Zimbabwe authorities.  
 
7. Tables A 1.6-A1.9 show market access opportunities for the ESA Parties' top 25 exports to 
the EU market. Table A1.6 shows market access opportunities for Madagascar's top 25 exports 
which accounted for 54.7% of its to tal exports and were covered by 89 lines in the EU tariff. 
Before the Agreement entered into force 17 of these lines were duty free on an MFN basis; 
following entry into force of the Agreement the remaining lines were liberalized. In 2012 when the 
Agreemen t entered into force for the EU, Mauritius'  top 25 global exports accounted for 67.8% of 
its total exports and were covered by 71 tariff lines in the EU tariff  (Table A1.7) . Of these 12 lines 
were already duty free on an MFN basis. As a result of the Agree ment entering into force the 
remaining 59 lines were liberalized. Table A 1.8 shows market access opportunities for the 
Seychelles' top 25 exports which accounted for 54.2% of its total exports and were covered by 
87 lines in the EU tariff. Before the Agree ment entered into force 25 of these lines were already 
duty free on an MFN basis; following entry into force of the Agreement the remaining 62 lines were 
liberalized. Table A1.9 shows market access opportunities for Zimbabwe's top 25 exports which 
accounte d for 88.4% of its total exports and were covered by 47 lines in the EU tariff. Of these 
47 lines 29 were duty free on an MFN basis. As a result of the Agreement's entry into force the 
remaining 18 lines became duty free.  
Table A1. 6 EU: Market access oppor tunities under the Agreement for Madagascar's top 
25 exports to the world  
Madagascar's top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
611011  -- of wool  5.3 11.5  3 3 
271019  -- other  5.3 2.6 8 17 17 
090710  - neither crushed nor ground  3.4 8.0  1 1 WT/REG307/1  
 
- 35 - 
 
  Madagascar's top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
090720  - crushed or ground  3.4 8.0  1 1 
261400  Titanium ores and concentra tes. 3.2 0.0 1   
030616  -- cold-water shrimps and prawns (pandalus spp., 
crangon crangon)  3.0 16.7  3 3 
030617  -- other shrimps and prawns  3.0 14.3  6 6 
160414  -- tunas, skipjack and bonito (sarda spp.)  2.8 24.3  4 4 
620462  -- of cotton  2.8 12.0  7 7 
330129  -- other  2.3 1.6 2 4 4 
611020  - of cotton  2.2 12.0  3 3 
621410  - of silk or silk waste  2.0 8.0  1 1 
620342  -- of cotton  1.9 12.0  7 7 
261000  Chromium ores and concentrates.  1.6 0.0 1   
611012  -- of kashmir (cashmere) goats  1.5 12.0  2 2 
880240  - aeroplanes and other aircraft, of an unladen weight 
exceeding 15,000 kg  1.4 2.7  1 1 
620520  - of cotton  1.2 12.0  1 1 
180100  Cocoa beans, whole or broken, raw or roasted.  1.1 0.0 1   
710310  - unworked or simply sawn or roughly shaped  1.1 0.0 1   
090510 - neither crushed nor ground  1.1 6.0  1 1 
090520  - crushed or ground  1.1 6.0  1 1 
081290  - other  1.0 7.2  5 5 
420500  Other articles of leather or of composition leather.  1.0 2.5  3 3 
200559  -- other  0.9 19.2  1 1 
490700  Unused postage, revenue or similar stamps of current 
or new issue in the country in which they have, or will 
have, a recognised face value; stamp -impressed 
paper; banknotes; cheque forms; stock, share or bond 
certificates and similar documents of title.  0.9 0.0 3   
Total of above  54.7  17 72 72 
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 submission from the EU authorities and UNS D, Comtrade database.  
Table A1.7 EU: Market access opportunities under the Agreement for Mauritius' top 
25 exports to the world  
Mauritius' top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
610910  - of cotton  12.4 12.0  1 1 
160414  -- tunas, skipjack and bonito (sarda spp.)  12.2 24.3  4 4 
620520  - of cotton  6.3 12.0  1 1 
170113 -- cane sugar specified in subheading note 2 to this 
chapter  4.4 -  2 2 
170114  -- other cane sugar  4.4 -  2 2 
170199  -- other  4.3 -  2 2 
620342  -- of cotton  4.2 12.0  7 7 WT/REG307/1  
 
- 36 - 
 
  Mauritius' top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
610990  - of other textile materials  3.0 12.0  2 2 
710239  Medium oils and prep arations, of petroleum or 
bituminous minerals, not containing biodiesel, n.e.s.  2.1 0.0 1   
711319  -- of other precious metal, whether or not plated or 
clad with precious metal  1.8 2.5  1 1 
620462  -- of cotton  1.8 12.0  7 7 
610510  - of cotton  1.6 12.0  1 1 
300490  Medicaments consisting of mixed or unmixed products 
for therapeutic or prophylactic purposes, put up in 
measured doses "incl. those in the form of transdermal 
administration" or in forms or packings for retail sale  1.4 0.0 1   
010611  -- prima tes 1.2 0.0 1   
611020  - of cotton  1.2 12.0  3 3 
510610  - containing 85 % or more by weight of wool  0.7 3.8  2 2 
230990  Preparations of a kind used in animal feeding (excl. 
dog or cat food put up for retail sale)  0.7 6.4 1 14 14 
520942  -- denim  0.6 8.0  1 1 
611090  - of other textile materials  0.6 12.0  2 2 
392390  - other  0.5 6.5  1 1 
901890  - other instruments and appliances  0.5 0.0 8   
610462  -- of cotton  0.5 12.0  1 1 
610442  -- of cotton  0.5 12.0  1 1 
611011  -- of wool  0.5 11.5  3 3 
420310  - articles of apparel  0.5 4.0  1 1 
Total of above  67.8  12 59 59 
- contains specific duties 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 data submission from the EU authorities and UNSD, Comtrade database.  
Table A1.8 EU: Market access opportunities under the Agreement for Seychelles' top 
25 exports to the world  
Seychelles' top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
890510  - dredgers  28.2 0.9 1 1 1 
160414  -- tunas, skipj ack and bonito (sarda spp.)  5.5 24.3  4 4 
030232  -- yellowfin tunas (thunnus albacares)  3.7 11.0 1 1 1 
030349  -- other  3.2 11.0 1 1 1 
880330  - other parts of aeroplanes or helicopters  1.5 2.7  1 1 
030342  -- yellowfin tunas (thunnus albacares)  1.5 4.4 4 1 1 WT/REG307/1  
 
- 37 - 
 
  Seychelles' top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports 
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
490700  Unused postage, revenue or similar stamps of current 
or new issue in the country in which they have, or will 
have, a recognised face value; stamp -impressed 
paper; banknotes; cheque forms; stock, share or bond 
certificates and similar documents  of title.  1.4 0.0 3   
030569  -- other  1.4 12.8  4 4 
880390  - other  1.1 2.0  4 4 
150420  - fats and oils and their fractions, of fish, other than 
liver oils  1.0 5.5 1 1 1 
901890  - other instruments and appliances  0.8 0.0 8   
890391  -- sailboats, with o r without auxiliary motor  0.8 0.9 1 1 1 
030559  -- other  0.6 12.4  5 5 
030229  -- other  0.6 15.0  2 2 
852610  - radar apparatus  0.6 3.7  1 1 
901590  - parts and accessories  0.5 2.7  1 1 
030799  -- other  0.4 11.6  5 5 
030239  -- other  0.3 11.0 1 1 1 
030510  - flours, meals and pellets of fish, fit for human 
consumption  0.2 13.0  1 1 
230990  - other  0.2 6.4 1 14 14 
080111  -- desiccated  0.1 0.0 1   
730840  - equipment for scaffolding, shuttering, propping or 
pitpropping  0.1 0.0 1   
731100  Containers for comp ressed or liquefied gas, of iron or 
steel.  0.1 2.7  6 6 
490810  - transfers (decalcomanias), vitrifiable  0.1 0.0 1   
852910  - aerials and aerial reflectors of all kinds; parts 
suitable for use therewith  0.1 3.9  7 7 
Total of above  54.2  25 62 62 
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 submission from the EU authorities and UNSD, Comtrade database.  
Table A1. 9 EU: Market access opportunities under the Agreement for Zimbabwe's top 
25 exports to the world  
Zimbabwe's top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports  
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
490700  Unused postage, revenue or similar stamps of current 
or new issue in the country in which they have, or will 
have, a recognised face value; stamp -impresse d 
paper; banknotes; cheque forms; stock, share or bond 
certificates and similar documents of title.  15.5 0.0 3   
240120  - tobacco, partly or wholly stemmed/stripped  14.3 11.2  5 5 
750110  - nickel mattes  13.6 0.0 1   
260400  Nickel ores and concentrates.  8.7 0.0 1   
710813  -- other semi -manufactured forms  7.8 0.0 2   WT/REG307/1  
 
- 38 - 
 
  Zimbabwe's top export products in 2009 -2011  Access conditions to EU's 
import markets  HS number and description of the product  
Share in 
global exports  
(%) MFN 2012  
Duty -free 
in 2012  Average 
MFN 
applied 
rate (%)  
Duty 
Free 
Dutiable 
Lines  
520100  Cotton, not carded or combed.  5.6 0.0 2   
710221  -- unworked or simply sawn, cleaved or bruted  5.1 0.0 1   
720241  -- containing by weight more than 4 % of carbon  3.8 4.0  2 2 
06039 0 Dried, dyed, bleached, impregnated or otherwise 
prepared cut flowers and buds, of a kind suitable for 
bouquets or for ornamental purposes  2.5 10.0  1 1 
710210  Diamonds, unsorted  1.4 0.0 1   
240220  - cigarettes containing tobacco  1.3 33.8  2 2 
711011  -- unwrought or in powder form  1.1 0.0 1   
170113  -- cane sugar specified in subheading note 2 to this 
chapter  0.9 0.0  2 2 
170114  -- other cane sugar  0.9 0.0  2 2 
270400  Coke and semi -coke of coal, of lignite or of peat, 
whether or not agglomerated; ret ort carbon.  0.8 0.0 4   
261000  Chromium ores and concentrates.  0.7 0.0 1   
252329  Portland cement (excl. white, whether or not artificially 
coloured)  0.6 1.7  1 1 
060315  -- lilies (lilium spp.)  0.6 9.7  1 1 
060319  Fresh cut flowers and buds, of a kind suitable for 
bouquets or for ornamental purposes (excl. roses, 
carnations, orchids, chrysanthemums and lilies)  0.6 9.7  2 2 
410320  - of reptiles  0.5 0.0 1   
251612  -- merely cut, by sawing or otherwise, into blocks or 
slabs of a rectangular (including sq uare) shape  0.4 0.0 1   
750210  - nickel, not alloyed  0.4 0.0 1   
090240  - other black tea (fermented) and other partly 
fermented tea  0.4 0.0 1   
970500  Collections and collectors' pieces of zoological, 
botanical, mineralogical, anatomical, historical, 
archaeological, palaeontological, ethnographic or 
numismatic interest.  0.4 0.0 1   
440710  Coniferous wood sawn or chipped lengthwise, sliced or 
peeled, whether or not planed, sanded or end -jointed, 
of a thickness of > 6 mm  0.3 0.0 7   
Total of above  88.4  29 18 18 
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 submission from the EU authorities and UNSD, C omtrade database.  
8. Tables A 1.10-A1.13 show market access opportunities for the EU's top 25 exports to the 
ESA Parties' markets. Table A1.10 shows market access opportunities for the EU's  top 25 exports 
which accounted for 31.1% of its total exports to Mada gascar and were covered by 56 lines in 
Madagascar's tariff. Before the Agreement entered into force 19 of these lines were duty free on 
an MFN basis; with the entry into force of the Agreement, nine tariff lines became duty free in 
2014 and 27 tariff lines  will become duty free in 2022. One tariff line relating to sanitary towels 
will remain subject to duty for which the MFN rate in 2014 was 20%. In 20 09-11 before  the 
Agreement entered into force for the EU, its top 25  global exports accounted for 25.2% of its total 
exports to Mauritius and were covered by 76 tariff lines in Mauritius' tariff. Of these 75 lines were 
already duty free on an MFN basis. As a result of the Agreement entering into force the remaining 
one line w as liberalized  in 2013 (Table A 1.11). Table A1.12 shows market access opportunities for 
the EU's top 25 exports which accounted for 26.6% of its total exports to the Seychelles and were 
covered by 70 lines in Seychelles' tariff. Before the Agreement entered into force 32 of these lines 
were already duty free on an MFN basis; at the entry into force of the Agreement, in 2013, 11 WT/REG307/1  
 
- 39 - 
 
  lines were liberalized and two tariff lines in 2017. Following the end of implementation 25 lines will 
remain subject to duties, all of which relate to imports of moto r vehicles.  
9. Table A1.1 3 shows market access opportunities for the EU's  top 25 exports which accounted 
for 28.2% of its total exports to Zimbabwe and were covered by 58 lines in Zimbabwe's  tariff. Of 
these 58 lines 11 were duty free on an MFN basis.  At the entry into force of the Agreement, an 
additional eight tariff lines became duty free and nine tariff lines will become duty free in 2022 .  
After the full implementation by Zimbabwe of its tariff elimination programme, 3 0 tariff lines will 
remain dutiable , including for motor vehicles, light oils, non -industrial diamonds, and jewellery .  
Table A1.10  Madagascar: Market access opportunities under the agreement for EU's top 
25 exports to the world  
EU's top export products  
in 2011 -2013  Access Conditions to Mada gascar's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2014  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  Average MFN 
applied rate 
(%) 
No. of duty 
free lines  
No. of 
dutiable lines  
2014  
2022  
30021 0 - antisera, other blood fractions and 
immunological products, whether or not 
modified or obtained by means of 
biotechnological processes  5.1 0.0 1     
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, p ut up in 
measured doses  3.2 0.0 1     
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, not 
containing biodiesel, n.e.s.  3.0 0.0 9     
870323  -- of a cylinder capacity exceeding 1,500 
cc but not exceeding 3,000 cc  2.8 15.0  3  3  
271012  -- light oils and preparations  2.0 0.0 6     
880240  - aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kg  1.9 5.0  1  1  
710813  -- other semi -manufactured forms  1.8 20.0  2  2  
870324  -- of a cylinder capacity exceeding 3,00 0 
cc 1.5 15.0  3  3  
961900  Sanitary towels (pads) and tampons, 
napkins and napkin liners for babies and 
similar articles, of any material.  1.1 20.0  1   1 
870332  -- of a cylinder capacity exceeding 1,500 
cc but not exceeding 2,500 cc  0.9 15.0  3  3  
710231 -- unworked or simply sawn, cleaved or 
bruted  0.7 20.0  1  1  
841191  -- of turbo -jets or turbo -propellers  0.6 10.0  1  1  
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor  
vehicles principally designed for the 
transport of persons, motor vehicles for 
the transport of goods and special 
purpose motor vehicles, n.e.s.  0.6 10.0  1  1  
880330  - other parts of aeroplanes or helicopters  0.6 10.0  1  1  
841112  -- of a thrust exce eding 25 kn  0.6 5.0  1 1   
710812  -- other unwrought forms  0.6 20.0  1  1  
851712  -- telephones for cellular networks or for 
other wireless networks  0.6 10.0  1  1  
848180  - other appliances  0.5 10.0  1 1   WT/REG307/1  
 
- 40 - 
 
  EU's top export products  
in 2011 -2013  Access Conditions to Mada gascar's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2014  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  Average MFN 
applied rate 
(%) 
No. of duty 
free lines  
No. of 
dutiable lines  
2014  
2022  
711319  -- of other precious metal, whether or  not 
plated or clad with precious metal  0.5 20.0  4  4  
870840  - gear boxes and parts thereof  0.4 10.0  1  1  
847989  Machines and mechanical appliances, 
n.e.s.  0.4 5.0  7 7   
271020  - petroleum oils and oils obtained from 
bituminous minerals (other than  crude) 
and preparations not elsewhere specified 
or included, containing by weight 70 % or 
more of petroleum oils or of oils obtained 
from bituminous minerals  0.4 0.0 1     
901890  - other instruments and appliances  0.4 0.0 1     
851762  -- machines for th e reception, conversion 
and transmission or regeneration of 
voice, images or other data, including 
switching and routing apparatus  0.4 10.0  1  1  
870322  -- of a cylinder capacity exceeding 1,000 
cc but not exceeding 1,500 cc  0.4 15.0  3  3  
 Totals  31.1  19 37 9 27 1 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data provided by the Madagascar authorities and Eurostat.  
Table A1. 11 Mauritius: Market access opportunities under the agreement for EU's top 25 
exports to the world  
EU's top export products  
in 2009 -2011  Access Conditions to Mauritius' import 
markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2012  
No. of duty 
free lines 
under the 
agreement  
2013  Average 
MFN 
applied 
rate (%)  
No. of 
duty f ree 
lines  
No. of 
dutiable 
lines  
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in 
measured doses "incl. those in the form 
of transdermal administration" or in 
forms or packings for retail sale  3.8 0.0 1   
870323  -- of a cylinder capacity exceeding 1,500 
cc but not exceeding 3,000 cc  2.5 0.0 16   
271020  - petroleum oils and oils obtained from 
bituminous minerals (other than crude) 
and preparations not elsewhere specified 
or included, containin g by weight 70 % or 
more of petroleum oils or of oils obtained 
from bituminous mineral s 2.5 0.0 1   
880240  - aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kg  1.9 0.0 1   
870324  -- of a cylinder capacity exceeding 3,000 
cc 1.6 0.0 8   WT/REG307/1  
 
- 41 - 
 
  EU's top export products  
in 2009 -2011  Access Conditions to Mauritius' import 
markets  
HS number and description of the product  
Share in 
global 
exports (%)  MFN 2012  
No. of duty 
free lines 
under the 
agreement  
2013  Average 
MFN 
applied 
rate (%)  
No. of 
duty f ree 
lines  
No. of 
dutiable 
lines  
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, not 
containing biodiesel, n.e.s.  1.3 0.0 11   
271012  -- light oils and preparations  1.1 0.0 2   
710813  -- other semi -manufactured forms  0.9 0.0 1   
870332  -- of a cylinder cap acity exceeding 1,500 
cc but not exceeding 2,500 cc  0.8 0.0 16   
300210  - antisera, other blood fractions and 
immunological products, whether or not 
modified or obtained by means of 
biotechnological processes  0.7 0.0 1   
841191  -- of turbo -jets or turbo -propellers  0.7 0.0 1   
710231  -- unworked or simply sawn, cleaved or 
bruted  0.7 0.0 1   
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor 
vehicles principally designed for the 
transport of persons, motor vehicles for 
the transport of goods and special 
purpose motor vehicles, n.e.s.  0.7 10.0 2 1 1 
880330  - other parts of aeroplanes or helicopters  0.7 0.0 1   
851712  -- telephones for cellular networks or for 
other wireless netwo rks 0.7 0.0 1   
848180  - other appliances  0.6 0.0 1   
841112  -- of a thrust exceeding 25 kn  0.6 0.0 1   
710812  -- other unwrought forms  0.5 0.0 1   
711319  -- of other precious metal, whether or not 
plated or clad with precious metal  0.5 0.0 2   
851770  Parts of telephone sets, telephones for 
cellular networks or for other wireless 
networks and of other apparatus for the 
transmission or reception of voice, 
images or other data, n.e.s.  0.4 0.0 1   
901890  - other instruments and appliances  0.4 0.0 1   
854231 -- processors and controllers, whether or 
not combined with memories, converters, 
logic circuits, amplifiers, clock and timing 
circuits, or other circuits  0.4 0.0 1   
851762  -- machines for the reception, conversion 
and transmission or regeneration o f 
voice, images or other data, including 
switching and routing apparatus  0.4 0.0 1   
293399  Heterocyclic compounds with nitrogen 
hetero -atom[s] only  0.4 0.0 1   
847330  - parts and accessories of the machines 
of heading 84.71  0.4 0.0 1   
  Totals  25.2  75 1 1 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Mauritius authorities and Eurostat.  WT/REG307/1  
 
- 42 - 
 
  Table A1.12  Seychelles: Market access opportunities under the agreement for EU's top 
25 exports to the world  
EU's top export products  
in 2010 -2012  Access Conditions to Seychelles'  import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2013  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  Average 
MFN 
applied 
rate (%)  
No. of 
duty free 
lines  
No. of 
dutiable 
lines  
2013  
2017  
300490  Medicaments consisting of mixed or unmixed 
products for therapeutic or prophylactic 
purposes, put up in measured doses  3.6 0.0 1     
271019  Medium oils and preparations, of petroleum 
or bitumin ous minerals, n.e.s.  3.0 4.5  10 10   
870323  -- of a cylinder capacity exceeding 1,500 cc 
but not exceeding 3,000 cc  2.8 16.0 3 12   12 
271011  -- light oils and preparations  2.5 2.0 1 1 1   
880240  - aeroplanes and other aircraft, of an 
unladen weight ex ceeding 15,000 kg  1.9 0.0 1     
870324  -- of a cylinder capacity exceeding 3,000 cc  1.7 16.0 1 4   4 
710813  -- other semi -manufactured forms  0.9 0.0 1     
870332  -- of a cylinder capacity exceeding 1,500 cc 
but not exceeding 2,500 cc  0.9 16.3 3 9   9 
710231  -- unworked or simply sawn, cleaved or 
bruted  0.8 0.0 1     
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor vehicles 
principally designed for the transport of 
persons, m otor vehicles for the transport of 
goods and special purpose motor vehicles, 
n.e.s.  0.7 100.0  2 2  2  
841191  -- of turbo -jets or turbo -propellers  0.7 0.0 1     
880330  - other parts of aeroplanes or helicopters  0.7 0.0 1     
851712  -- telephones for cell ular networks or for 
other wireless networks  0.7 0.0 1     
710812  -- other unwrought forms  0.6 0.0 1     
300210  - antisera and other blood fractions and 
modified immunological products, whether or 
not obtained by means of biotechnological 
processes  0.6 0.0 1     
841112  -- of a thrust exceeding 25 kn  0.6 0.0 1     
848180  - other appliances  0.5 0.0 1     
711319  -- of other precious metal, whether or not 
plated or clad with precious metal  0.5 0.0 1     
847989  Machines and mechanical appliances, n.e.s.  0.5 0.0 1     
300220  - vaccines for human medicine  0.4 0.0 1     
901890  - other instruments and appliances  0.4 0.0 1     
870840  - gear boxes and parts thereof  0.4 0.0 1     
851762  -- machines for the reception, conversion 
and transmission or regeneration  of voice, 
images or other data, including switching and 
routing apparatus  0.4 0.0 1     
848620  - machines and apparatus for the 
manufacture of semiconductor devices or of 
electronic integrated circuits  0.4 0.0 1     
220421  -- in containers holding 2 l o r less  0.4 0.0 4     
 Totals  26.6  32 38 11 2 25 
Note:  Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data submission from the Seychelles authorities and Eurostat.  WT/REG307/1  
 
- 43 - 
 
  Table A1.1 3 Zimbabwe: Market access opportunities under the agreement  for EU's top 
25 exports to the world  
EU's top export products  
in 2014 -2016  Access Conditions to Zimbabwe's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2012  No. of duty 
free lines 
under the 
agreement  
Remain Dut iable  Average 
MFN 
applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2012  
2022  
300490  Medicaments consisting of mixed or 
unmixed products for therapeutic or 
prophylactic purposes, put up in 
measured doses "incl. those in the form 
of transde rmal administration" or in 
forms or packings for retail sale  3.8 6.7 1 2 1 1  
870323  Motor cars and other motor vehicles 
principally designed for the transport of 
persons, incl. station wagons and racing 
cars, with spark -ignition internal 
combustion reci procating piston engine of 
a cylinder capacity > 1.500 cm³ but <= 
3.000 cm³  3.7 35.0  6   6 
880240  Aeroplanes and other powered aircraft of 
an of an unladen weight > 15.000 kg  2.6 2.5 1 1 1   
271019  Medium oils and preparations, of 
petroleum or bitumin ous minerals, not 
containing biodiesel, n.e.s.  2.2 9.2 2 4  4  
271012  Light oils and preparations  1.9 10.8 1 5   5 
710813  Gold, incl. gold plated with platinum, in 
semi-manufactured forms, for non -
monetary purposes  1.5 15.0  1 1   
870324  Motor cars and other motor vehicles 
principally designed for the transport of 
persons, of a cylinder capacity > 3.000 
cm³ 1.4 35.0  3   3 
300210  Antisera and other blood fractions and 
immunological products, whether or not 
modified or obtained by means of 
biotechnologic al processes  1.1 0.0 1     
870332  Motor cars and other motor vehicles 
principally designed for the transport of 
persons, of a cylinder capacity > 1.500 
cm³ but <= 2.500 cm³  1.0 35.0  6   6 
841112  Turbojets of a thrust > 25 kn  0.8 5.0  1 1   
880330  Parts of aeroplanes or helicopters, n.e.s.  0.7 2.5 1 1 1   
841191  Parts of turbojets or turbopropellers, 
n.e.s.  0.7 5.0  1  1  
710231  Non-industrial diamonds unworked or 
simply sawn, cleaved or bruted  0.6 5.0  1   1 
711319  Articles of jewellery and parts thereof, of 
precious metal other than silver, whether 
or not plated or clad with precious metal  0.6 27.5  2   2 
870899  Parts and accessories, for tractors, motor 
vehicles for the transport of ten or more 
persons, motor cars and other motor 
vehicles princi pally designed for the 
transport of persons, motor vehicles for 
the transport of goods and special 
purpose motor vehicles, n.e.s.  0.6 7.5  2   2 
848180  Other appliances  0.6 22.5  2  2  
870840  Gear boxes and parts thereof  0.5 7.5  2 2   WT/REG307/1  
 
- 44 - 
 
  EU's top export products  
in 2014 -2016  Access Conditions to Zimbabwe's import 
markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2012  No. of duty 
free lines 
under the 
agreement  
Remain Dut iable  Average 
MFN 
applied 
rate (%)  
No. of duty 
free lines  
No. of 
dutiable 
lines  
2012  
2022  
851762  Machines f or the reception, conversion 
and transmission or regeneration of 
voice, images or other data, incl. 
switching and routing apparatus  0.5 0.0 1     
300220  Vaccines for human medicine  0.5 0.0 1     
870322  Motor cars and other motor vehicles 
principally des igned for the transport of 
persons, incl. station wagons and racing 
cars, of a cylinder capacity > 1.000 cm³ 
but <= 1.500 cm³  0.5 30.0  3   3 
853710  Boards, cabinets and similar combinations 
of apparatus for electric control or the 
distribution of electri city, for a voltage 
<= 1.000 v  0.5 20.0  1   1 
854231  Electronic integrated circuits as 
processors and controllers, whether or 
not combined with memories, converters, 
logic circuits, amplifiers, clock and timing 
circuits, or other circuits  0.5 10.0  1 1   
901890  Instruments and appliances used in 
medical, surgical or veterinary sciences, 
n.e.s.  0.5 0.0 1     
847989  Machines and mechanical appliances, 
n.e.s.  0.4 2.5 1 1  1  
710812  Gold, incl. gold plated with platinum, 
unwrought, for non -monetary purpose s  0.4 5.0  1   1 
 Totals  28.2  11 47 8 9 30 
Note:  Based on the HS 2012 nomenclature.  
Source:  WTO estimates based on data submission from the Zimbabwe authorities and Eurostat.  
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