WT/REG341/1  
18 March 2014  
(14-1711)  Page: 1/22  
Committee on Regional Trade Agreements   
 
 FACTUAL PRESENTATION 
FREE TRADE AGREEMENT BETWEEN  TURKEY AND MAURITIUS 
(GOODS) 
Report by the Secretariat 
This report, prepared for the considerat ion of the Free Trade Agreement between 
Turkey and Mauritius has been drawn up  by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties. The report has been drawn up 
in accordance with the rules and procedures contained in the Decision for a Transparency Mechanism for Regional Trade Agreements (WT/L/671). 
Any technical questions arising from this report may be addressed to 
Ms. Jo-Ann Crawford (tel: +41 22 739 5422). Any statistical questions arising from 
this report may be addressed to Ms. Rowena Cabos (tel: +41 22 739 5185). 
 
 WT/REG341/1 
 
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 TABLE OF CONTENTS 
 
Page 
 
1   TRADE ENVIRONMENT ................................................................................................. 3  
2   CHARACTERISTIC ELEMEN TS OF THE AG REEMENT ...................................................... 4  
2.1   Background  Information ............................................................................................. 4  
3   PROVISIONS ON TRADE IN GOODS ............................................................................. 5  
3.1   Import duties and charges, and quantitative restrictions ................................................. 5  
3.1.1   General provisions .................................................................................................. 5  
3.1.2   Liberalization of  trade and ta riff lines ......................................................................... 6  
3.1.3   Liberaliza tion schedule............................................................................................. 6  
3.1.4   Tariff rate quotas ....................................................................................................  9 
3.2   Rules of origin ........................................................................................................... 9  
3.3   Export duties and charges,  and quantitative  restrictions ................................................. 11 
3.4   Regulatory Provisions of the Agreement ....................................................................... 11 
3.4.1   Standards ............................................................................................................. 11 
3.4.1.1   Sanitary and phytosanitary measures .................................................................... 11 
3.4.1.2   Technical barriers to trade .................................................................................... 12 
3.4.2   Safeguard mechanisms ........................................................................................... 12 
3.4.2.1   Global safeguard measures ................................................................................... 12 
3.4.2.2   Bilateral safeguard me asures ................................................................................ 12 
3.4.2.3   Other ............................................................................................................... . 13 
3.4.3   Anti-dumping and countervailing measures ............................................................... 13 
3.4.4   Subsidie s and State-aid .......................................................................................... 14 
3.5   Sector-Specific Prov isions of the Agreement ................................................................. 14 
3.5.1   Agricultural, processed agricultural and fishery products .............................................. 14 
4   GENERAL PROVISIONS  OF THE AGREEMENT ............................................................. 14  
4.1   Tran sparency ........................................................................................................... 14 
4.2   Current payments and capital movements .................................................................... 14 
4.3   Exceptions ............................................................................................................... 14 
4.4   Accession and Withdrawal .......................................................................................... 14 
4.5   Institutio nal framework ............................................................................................. 15 
4.6   Disput e settlement ................................................................................................... 15 
4.7   Relationship with other agr eements concluded by the Parties .......................................... 15 
4.8   Government  procurement .......................................................................................... 16 
4.9   Intellectual Property Rights ........................................................................................ 16 
ANNEX 1 ....................................................................................................................... . 17 
ANNEX 2 ....................................................................................................................... . 21 
 
 
 WT/REG341/1 
 
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 Key Facts 
 
Parties to the Agreement:  Turkey and Mauritius 
 
Date of Signature:   9 September 2011. 
 
Date of Entry into Force:  1 June 2013. 
 
Date of Notification:   30 May 2013. 
 
Full implementation:   1 January 2022.  
 
1  TRADE ENVIRONMENT 
1.1.  The Free Trade Agreement (FTA) between th e Republic of Mauritius and the Republic of 
Turkey is Turkey's first FTA with a sub-Saharan African country and Mauritius' second FTA with a 
European country (after the Interim Economic Partnership Agreement (EPA) signed with the 
European Union). 
1.2.  In 2012 Turkey ranked as the world's 22nd largest exporter (excluding intra-EU trade) and 
the 15th largest importer.1 Mauritius ranked as the 100th largest world merchandise trader in both 
exports and imports.2 The structure of merchandise trade of the Parties is different with 
manufactures forming the largest group of commoditi es exported and imported by Turkey (70.8% 
and 55.9% respectively of total merchandise ex ports and imports) and while manufactures also 
form the main group of commodities imported by Ma uritius (52.2%), agricultural products play an 
important role especially in its exports (31%). Bilateral merchandise trade is not significant although it has been rising in recent years. In 2012 Mauritius was Turkey's 101
st and 104th largest 
export destination and import source, while Turkey was Mauritius' 21st and 20th largest export 
destination and import source respectively.3 
1.3.  Chart 1.1A and B show recent trends in the Parties' merchandise trade. Turkey's trade deficit 
with the world has widened significantly over the period surveyed and in particular since 2008. 
From 2000-2012, Mauritius has run a growing global trade deficit; total exports in 2012 have not regained their 2008 level, though the level of imports continues to rise. Turkey has run a trade 
surplus with Mauritius since 2006. 
Chart 1.1 Turkey and Mauritius: Mercha ndise bilateral trade and with world 
0.000.030.060.090.120.15
050100150200250300
2000 2002 2004 2006 2008 2010 2012A. Turkey 2000-2012
(US$ billions)
Imports from Mauritius (Right Axis)
Exports to Mauritius (Right Axis)
Total Imports
Total Exports
0.000.050.100.150.20
01234567
2000 2002 2004 2006 2008 2010 2012B. Mauritius 2000-2012 
(US$ billions)
Imports from Turkey (Right Axis)
Exports to Turkey (Right Axis)
Total Imports
Total Exports
 
Note: Mirror data used on Turkey's imports from Mauritius for 2000. 
 Source: UNSD Comtrade database. 
                                               
1 In 2012 Turkey's merchandise exports and imports were valued at $152.5 billion and $236.5 billion 
respectively (Trade Prof iles, WTO Statistics). 
2 Mauritius' merchandise exports and imports had a value of $2.7 billion and $5.4 billion in 2012 
respectively (Trade Prof iles, WTO Statistics). 
3 Rankings based on trade data reported to UNSD Comtrade and exclude intra-EU trade. WT/REG341/1 
 
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 1.4.  The commodity structure of trade among the Parties, as well as of their imports and exports 
to the world in the period 2010-2012, is shown in Chart 1.2 on the basis of Harmonized System (HS) sections. Over the period 2010-2012, Turkey 's four largest export product categories – 
textiles, base metals, machinery and vehicles – made up 60.1% of its total exports and accounted 
for 47.6% of Mauritius' imports from Turkey. Over the same period, Mauritius' four largest export 
product categories – textiles, prepared foods, precious stones and animal products – made up 82.8% of its total exports and accounted for 93.5% of Turkey's imports from Mauritius with 
textiles accounting for 88%. 
Chart 1.2 Mauritius and Turkey: product co mposition of merchandise trade, annual 
average (2010-2012) 
884323Turkey's imports from Mauritius (%)
24
18
1498763228Turkey's global imports (%)
41
306533327Mauritius' global exports (%)
28
2615864327Mauritius' imports from Turkey (%)
22
14
10
8776644828Mauritius' global imports(%)
18
15
15
12865544225Turkey's global exports(%)Total: US$ 6.6 million Total: US$ 221 billion
Total: US$ 5.1 billion Total: US$ 133.8 billionTotal:  US$ 2.1 billion
Total: US$ 48.1 million
Animal 
products
VegetablesChemicals
PlasticsArticles of stone, 
plaster, cementPrecious 
stones
Base metalsVehicles
OpticalOtherMiscellaneous
Prepared 
foodsMachineryTextilesMineralsRaw hides and skins
 
Source: UNSD, Comtrade database. 
 
2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
2.1  Background Information 
2.1.  The Free Trade Agreement between the Repub lic of Turkey and the Republic of Mauritius 
(hereafter "the Agreement") was signed on 9 September 2011 and entered into force on 1 June 2013. The Parties notified the goods aspects of  the Agreement to the WTO as an agreement 
forming a free trade area under GATT Article XXIV:7(a) and the Understanding on the 
Interpretation of GATT Article XXIV.
4  
                                               
4 WTO document WT/REG341/N/1 dated 31 May 2013. The te xt of the Agreement is available, together 
with its Annexes, on the Parties' o fficial Websites (URL addresses):  WT/REG341/1 
 
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 2.2.  The Agreement is composed of five Chapters , a Protocol on rules of origin, Annex II listing 
those products in HS Chapters 25-97 not considered as industrial goods under the Agreement, and Annexes III-VI which contain the Parties' schedul es of tariff liberalization (Table 2.1).  
Table 2.1 Chapters of the Agreement  
Chapter Title/Description 
Chapter I Initial Provisions 
Chapter II Market Access for Goods 
Chapter III Trade Related Provisions 
Chapter IV Institutional Provisions 
Chapter V Final Provisions 
Annex I Protocol on Rules of Origin and Methods of Administrative 
Cooperation 
Annex II List of Products in HS Chapters 25-97 not considered as 
industrial goods under the Agreement 
Annexes III-VI Schedules of tariff liberalization 
 Source: Free Trade Agreement between Turkey and Mauritius. 
 
2.3.  The objectives of the Agreement are: to  increase and enhance economic co-operation 
between the Parties and raise the living standards of their populations; to promote the expansion 
of trade through the harmonious development of economic relations between the Parties; to gradually eliminate hindrances and restrictions on trade in goods; to contribute, by the removal of barriers to trade, to the harmonious developmen t and expansion of world trade; and to provide 
fair conditions for competition in trade between the Parties (Article 2). 
2.4.  No explicit transition period for implem enting the Agreement is stated. For industrial 
products, Turkey will complete its tariff elim ination by 2016 and Mauritius by 2022, with the 
exception of some tariff lines which are excluded. For agricultural, processed agricultural and 
fishery products, Turkey grants preferential treatment in terms of reduction or elimination of MFN duties within tariff quotas, whereas Mauritius will complete its tariff elimination in these products 
by 2022, with the exception of some tariff lines which are excluded. 
2.5.  The Agreement contains an evolutionary  clause in Article 30 whereby the Parties may 
mutually agree to extend the Agreement with th e aim of broadening and supplementing its scope 
in accordance with the Parties' respective legislation, by concluding agreements on specific sectors 
or activities in the light of the experience ga ined during its implementation. According to the 
Parties no Joint Committee meeting has been held so far (January 2014); the first meeting is tentatively scheduled for May 2014. 
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges,  and quantitative restrictions 
3.1.1  General provisions 
3.1.  A customs duty under the Agreement refers  to any duty or charge imposed in connection 
with the import (or export) of a good, including any surtax or surcharge in connection with the import (export). It does not include any internal taxes, antidumping or countervailing duties and fees or other charges (Article 5). Fees and ot her charges (other than customs duties, charges 
equivalent to an internal tax or other internal charges applied consistently with paragraph 2 of 
GATT Article III and antidumping and countervailing duties) imposed on or in connection with 
imports (or exports) are limited in amount to th e approximate cost of services rendered and do 
                                                                                                                                               
Turkey:  
http://www.ekonomi.gov.tr/sta/index.cfm?sayfa=C8EA4FF5-AEB0-0B33-85BC0FF2BE5D3A46  
or 
http://www.economy.gov.tr/index.cfm?sayfa=tr adeagreements&bolum=fta&country=MU&region=0  
Mauritius: 
http://www.gov.mu/portal/sites/mfa_web/countries/turkey/turkey.pdf 
 or 
http://www.mcci.org/trade_agreements_turkey.aspx  WT/REG341/1 
 
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 not represent an indirect protection to domestic goods or a taxation of imports (or exports) for 
fiscal purposes. 
3.1.2  Liberalization of trade and tariff lines  3.2.  Goods are classified for the purposes of the Agreement under the Harmonized Commodity 
Description and Coding System (HS). The basic duty on which tariff reductions are based is the 
MFN tariff in force in the Parties on the date of entry into force of the Agreement (1 June 2013) unless otherwise specified (Article 7). If after the entry into force of the Agreement, any tariff 
reduction is applied on an erga omnes  basis, in particular, any reductions resulting from 
WTO negotiations, it shall replace the basic duties  under the Agreement as from the date on which 
the reductions are applied.  
3.3.  Trade liberalization covers Chapters 1-97 of the Harmonized System (HS). For industrial 
products, Article 12 provides for the progressive elimination of customs duties in accordance with 
various staging categories listed in Annexes III to IV. Industrial products excluded by Mauritius from tariff elimination are listed in Annex V. No new customs duties on imports or charges having 
equivalent effect shall be introduced in trade betw een the Parties from the data of entry into force 
of the Agreement. All quantitative restrictions (QRs) on imports and measures having equivalent effect were abolished on the Agreement's entry into force (Article 14). No new QRs on imports or 
measures having equivalent effect may be introduced. 
3.4.  Any favourable treatment for industrial products that may be accorded by Mauritius to the 
European Union shall automatically be extended  to Turkey (Article 12.8). Also, any more 
favourable treatment for industrial products on customs duties that may be accorded by Turkey to 
any African, Caribbean and Pacific country in the context of any free trade agreement shall 
automatically be extended to Mauritius in accordance with the procedures laid down in Article 34 of the Agreement (Article 12.9). 
3.5.  As for agricultural, processed agricultur al and fishery products, Article 16 provides for 
exchange of concessions between the Parties in a ccordance with Annex VI. Turkey grants Mauritius 
concessions on a number of products in the form of tariff rate quotas in accordance with Table E of 
Annex VI of the Agreement, whereas Mauritius eliminates its tariffs in accordance with Tables A, B, 
and C of Annex VI of the Agreement. Agricultural and processed agricultural products excluded by 
Mauritius from tariff elimination are listed in Table D of Annex VI.  
3.6.  The Parties shall refrain from using and abolish any existing internal taxes and other internal 
charges and laws, regulations and requirements establishing, whether directly or indirectly, 
discrimination between the products of one Party and like products originating in the other Party (Article 18.1) 
3.1.3  Liberalization schedule 
3.7.  Table 3.1 shows tariff and trade liberaliz ation offered by Mauritius to Turkey under the 
Agreement. In 2013, 88.9% of Mauritius' schedule was duty free on an MFN basis, corresponding 
to 75.4% of its imports from Turkey in 2010-2012.
5 Upon the entry into force of the Agreement, 
Mauritius liberalized  another 0.6% of lines which accounted for an additional 0.2% of its imports 
from Turkey. Further tariff eliminations will take place in 2017 and 2022. At the end of the liberalization period, 98.1% of tariff lines will be liberalized with 1.9% remaining subject to duties. 
A total of 117 lines corresponding to 21.5% of Ma uritius' imports from Turkey in 2010-2012 will 
remain subject to duties.  
                                               
5 Of the 6,295 tariff lines in Mauritius' schedule, 5,992 (95.2%) are subject to ad valorem  duties and 
303 to specific duties.  WT/REG341/1 
 
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 Table 3.1 Mauritius: Tariff eliminatio n 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 Turkey 
(2010-2012) 
in million US$ % of 
Mauritius' 
total imports 
from  
Turkey 
2010-2012 
MFN duty free (2013)  5,596 88.9 36.2 75.4 
2013 38 0.6 0.1 0.2 
2017 50 0.8 0.3 0.6 
2022 494 7.8 1.1 2.3 
Remain dutiable 117 1.9 10.3 21.5 
Total 6,295 100.0 48.0 100.0 
Note: Based on the HS 2012 nomenclature. 
 Source: WTO estimates based on data provided by Mauritius, WTO-IDB and UNSD, Comtrade database. 
 
3.8.  As shown in Table 3.2, 23% of Turkey's ta riff lines were duty free on an MFN basis in 2013, 
corresponding to 3.5% of its total imports from Mauritius in 2010-2012.6 Following the 
Agreement’s entry into force, Turkey liberalized an  additional 58.5% of lines, representing 62.1% 
of its imports from Mauritius between 2010 and 20 12. Liberalization continues until 2016 at which 
point 82.6% of tariff lines, corresponding to 95.7% of imports from Mauritius will be duty free. A 
total of 2,873 lines (17.4%) will remain subject to duties.  
Table 3.2 Turkey: Tariff elimination commitments under the Agreement and 
corresponding average trade 
Duty phase-out period Number of 
lines % of total lines 
in Turkey's tariff 
schedule Value of Turkey's 
imports from 
Mauritius 
(2010-2012) 
in million US$ % of 
Turkey's 
total imports 
from  
Mauritius 
2010-2012 
MFN duty free (2013) a 3,794 23.0 0.2 3.5 
2013 9,666 58.5 4.1 62.1 
2016 187 1.1 2.0 30.1 
Remain dutiable 2,873 17.4 0.3 4.3 
Total 16,520 100.0 6.6 100.0 
a 415 tariff lines are excluded from the Agreement but the 2013 MFN rate is zero. 
Note: Based on the HS 2012 nomenclature.  Source:  WTO estimates based on data provid ed by the Turkish authorities and WTO-IDB. 
 
3.9.  Table 3.3 shows Mauritius' tariff liberalization by HS section. The lines not subject to liberalization ten years after the Agreement's entr y into force fall in HS Sections II-IV, VI-VIII, 
X-XI, XIII, XV, and XX. 
Table 3.3 Mauritius: Tariff elimination under the Agreement, by HS Section 
 
HS 
Section MFN average 
% No. of lines  MFN 2013  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 2.4 50 39  3 4 4 12.5 
IV 3.6 323 246 4  59 14 15.0 
V 0.2 161 159 2     
VI 0.3 863 846   2 15 15.0 
VII 1.5 244 221 1  6 16 15.6 
VIII 3.3 72 64   3 5 30.0 
                                               
6 Of the 16,520 tariff lines in Turkey's schedule, 15,010 (90.1%) are subject to ad valorem  duties, 
33 lines are subject to specific duties, 1,422 to compound duties, and 55 to mixed duties. For tariff lines with mixed rates, the Secretariat has used the ad valorem  part of the line in its calculations.   WT/REG341/1 
 
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 HS 
Section MFN average 
% No. of lines  MFN 2013  Number of duty-free 
lines under the 
Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable)  
2013 2017 2022 
IX 2.1 101 86  5 10   
X 2.8 164 142 2  3 17 21.2 
XI 0.6 1,088 758  3 323 4 15.0 
XII 1.5 49 44  1 4   
XIII 3.1 168 133 1 11 22 1 15.0 
XIV 0.0 55 55      
XV 0.9 634 596 1 17 8 12 15.0 
XVI 0.6 818 793 8 2 15   
XVII 0.5 420 405 1 2 12   
XVIII 0.0 221 221      
XIX 0.0 20 20      
XX 6.9 177 122  6 23 26 24.8 
XXI 0.0 7 7      
Total 1.1 6,295 5,596 38 50 494 117 19.0 
 
Note: Based on the HS 2012 nomenclature. 
 
Source:  WTO estimates based on data provided by Mauritius. 
 
3.10.  Table 3.4 shows Turkey's tariff liberaliza tion by HS section. The lines not subject to 
liberalization by the end of the transition period in 2016 fall in HS Sections I-IV, VI and IX and no 
tariffs in Sections I-IV and XXI are to be liberalized under the Agreement. 
Table 3.4 Turkey: Tariff elimination under the Agreement, by HS Section  
HS 
Section MFN average 
% No. of 
lines MFN 2013 no. 
of duty-free 
lines a Number of duty-free 
lines under the 
Agreement Remain 
dutiable Avg. Final 
Tariff 
(Dutiable) 
2013 2016 
I 68.2 1,032 98   934 75.2 
II 29.1 790 96   694 33.1 
III 22.5 209 34   175 26.9 
IV 47.1 1,080 75   1,005 50.6 
V 1.3 413 218 195    
VI 4.7 3,024 610 2,351  63 7.5 
VII 4.2 494 115 379    
VIII 3.1 202 55 147    
IX 1.9 320 174 144  2 1.0 
X 0.0 427 427     
XI 7.9 2,321 91 2,058 172   
XII 7.3 153 3 135 15   
XIII 4.0 443 48 395    
XIV 1.1 96 65 31    
XV 4.3 1,802 629 1,173    
XVI 2.0 2,332 709 1,623    
XVII 5.2 435 53 382    
XVIII 2.2 569 206 363    
XIX 2.3 27 4 23    
XX 2.7 337 70 267    
XXI 0.0 14 14     
Total 12.4 16,520 3,794 9,666 187 2,873 51.9 
a  415 tariff lines are excluded from the Agreement but the 2013 MFN rate is zero. 
 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 nomenclature. 
 Source:  WTO estimates based on data provided by the Turkish authorities. 
 
3.11.  Chart 3.1 presents a disaggregated view of  Mauritius' and Turkey's tariff liberalization by 
HS Chapter. In the case of Turkey, tariffs will cont inue to apply in 27 HS Chapters with preferential 
duties ranging from 1% to 125%. For Mauritius, tariffs will continue to apply in 18 HS Chapters 
with preferential duties ranging from 15% to 30%.  The preferential rate is the same as the MFN 
rate in all Chapters indicating that no liberalization of tariffs on these lines has been made. For WT/REG341/1 
 
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 Turkey, in all but two HS Chapters (3 and 16) the preferential rate is the same as the MFN rate, 
again indicating no liberalization of tariffs all but two Chapters.  
Chart 3.1 Mauritius and Turkey: Average of dutiable rates, by HS Chapter  
 
050100150
1 2 3 4 5 6 7 8 9 1 01 11 21 31 51 61 71 81 92 02 12 22 32 43 33 53 84 5Average rate of duty (%)
HS ChapterB. Turkey01020304050
9 1 11 52 23 23 33 43 94 24 86 16 37 07 27 38 39 49 6Average rate of duty (%)
HS ChapterA. Mauritius
MFN Preferential
 
 
Note: HS chapter 61 of Mauritius contains specific duties only. 
 Source: WTO Secretariat estimates based on Turkey and Mauritius submission.  
3.1.4  Tariff rate quotas 
3.12.  Turkey grants Mauritius access in the form of tariff rate quotas for over 300 agricultural 
products in HS Chapters 3, 6, 7, 8, 9, 16, 19, 20, 21, 22 and 23. These TRQs are detailed in Annex 
Table A2.1. The in quota duty rates range from zero to 50% of the prevailing MFN duty. TRQ 
volumes are a fixed amount which remains unchanged. According to the Parties, TRQ volumes remain in place indefinitely, but are open to discussion in the Joint Committee with a view to 
improving them on a mutual interest basis (Article 16.2). 
3.2  Rules of origin 3.13.  Disciplines regarding rules of origin are set out in Annex I containing a Protocol with 
six Titles and Annexes I-X. A good is considered as originating, and therefore eligible for 
preferential treatment (Article 2 of Title II) when it (a) is wholly obtained within the meaning of 
Article 6 of the Protocol
7; or (b) produced in a Party incorporating materials which have not been 
                                               
7 The definition of "vessels" and "factory ships" in Article 6 applies only to vessels and factory ships: 
which are registered and sail under the flag of the Partie s, the EU or the ACP States; or (a) which are at least 
50% owned by nationals of the Parties or the EU or th e ACP States, or (b) are owned by companies which have 
their head office and main place of business in the Part ies, the EU or the ACP States and which are at least 
50% owned by the Parties or the EU or the ACP Stat es, public entities or nationals of that State. WT/REG341/1 
 
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 wholly obtained there, provided that such materials have undergone sufficient working or 
processing in the Party concerned.  
3.14.  Detailed product-specific rules are found in Annex II to Protocol I mostly at the HS heading 
level (4-digit), or occasionally at the HS Chapter level, depending on the product. For a number of 
products, alternate rules regarding working or processing on non-originating materials that confer 
originating status are provided. Annex II(a) to Protocol 1 contains a list of products that benefit from derogations from the normal processing rules in Annex II. These concern a number of 
agricultural products in HS Chapters 4, 6, 8, 11-13, 15, 18-21, and 23.  
3.15.  The Protocol provides for cumulation between the Parties of products incorporating 
materials originating in the other Party, the ACP St ates or the EU, provided that sufficient working 
or processing has taken place (Article 3 of Title II). Where the working or processing carried out in 
one of the Parties does not go beyond the operatio ns described in Article 8 (Insufficient working or 
processing), the product obtained shall be considered as originating in the Party only where the value added there is greater than the value of the materials used originating in the ACP States or 
the EU. If this is not so, the product obtained shall be considered as originating in the country or 
territory which accounts for the highest value of originating materials used in its manufacture (Articles 3 & 4). Paragraph 6 of Article 3 states th at cumulation may only be applied provided that: 
(a) a preferential trade agreement in accordance  with GATT Article XXIV is applicable between 
Turkey and the ACP States or the EU, and (b ) Mauritius has concluded an agreement on 
administrative cooperation with the ACP States or the EU, and (c) materials and products have acquired originating status by the application of the same rules of origin as provided in the 
Protocol, and (d) Turkey will provide Mauritius with  details of preferential trade agreements with 
the ACP States and the EU, and Mauritius will provide Turkey with details of its mutual administrative assistance agreements with ACP countries and the EU. The Parties will publish 
according to their own procedures the date on which the cumulation provided for may be applied.
8 
Notwithstanding paragraph 6(a), immediately upon the entry into force of the Agreement, (a) cumulation among Turkey, Mauritius and the EU shall be implemented without any conditions, 
(b) cumulation with ACP countries which do not meet the conditions of paragraph 6(a) shall be 
considered by the Joint Committee for future cumulation, and (c) Turkey shall automatically be allowed to cumulate with any other ACP State having an FTA provided that the conditions laid down in paragraphs 6(b), (c), and (d) are met. 
3.16.  Article 5 of Title II permits the Parties to cumulate material with neighbouring developing 
countries, a list of which is contained in Annex VIII of Protocol I.
9 It is not necessary that such 
materials have undergone sufficient working or processing, provided that: (a) the working or 
processing carried out in either Party exceeds the operations listed in Article 8 (Insufficient 
working or processing), (b) a preferential trade agreement in accordance with GATT Article XXIV is applicable between Turkey and the neighbouring de veloping countries concerned, and (c) Mauritius 
and the neighbouring developing countries concerned have concluded an agreement on adequate 
administrative cooperation procedures.
10 The Customs Cooperation Committee shall establish a list 
of products for which the cumulation provided for in Article 5 does not apply.11 Cumulation with 
countries which do not meet the condition laid down in Article 5(b) shall be considered by the Joint 
Committee for future cumulation. 
3.17.  De minimis provisions (which do not apply to products in HS Chapters 50 to 63) are 
provided for in Article 7. Additional rules in Articles 9-12 deal with unit of qualification; 
accessories, spare parts and tools; sets; and neutral elements. Article 14 (Direct Transport) allows 
                                               
8 According to the Parties, Turkey does not have any preferential trade agreements in force with ACP 
countries other than Mauritius. Turkey has a customs unio n with the EU in industrial  products except European 
Coal and Steel Community (ECSC) pr oducts. Trade in these products are separately regulated by the 
Turkey-ECSC FTA. Preferential trade in agricultural pr oducts is also regulated by Decision No 1/98 of the 
EC-Turkey Association Council. Mauritius has an Interim EPA with the EU, including a Protocol on Mutual Administrative assistance on customs matters with all EU countries and the following ACP states: Seychelles, Madagascar, and Zimbabwe. 
9 The countries listed in Annex VIII are Algeria, Egypt, Libya, Morocco, Tunisia and the Maldives. 
10 According to the Parties, Turkey has FTAs with Eg ypt, Tunisia and Morocco.  Mauritius does not have 
any administrative cooperation agreement with neighbouring countries. 
11 According to the Parties the Customs Cooperation Committee has not been established yet 
(January 2014), thus there is no list of products for which the cumulation provided for in Article 5 does not apply. WT/REG341/1 
 
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 originating goods to transit through the territory of a non-Party provided that they remain under 
the surveillance of the customs authorities in th e country of transit or warehousing and do not 
undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.  
3.18.  Preferential treatment may be claimed on im portation into the other Party on the basis of a 
movement certificate EUR.1, or an invoice declaration which describes the products in sufficient detail to enable them to be identified (the text of the invoice declaration appears in Annex IV).
12 A 
movement certificate EUR.1 shall be issued by th e customs authorities of the exporting country on 
application in writing by any process by the export er, or under the exporter's responsibility, by his 
authorized representative. The issuing customs auth orities have the right to call for any evidence 
and to carry out inspection of the exporter's accounts or any other check considered appropriate.  
3.19.  Title V of Annex I contains arrangements for administrative cooperation including 
notification, mutual assistance, verification of proofs of origin, verification of suppliers' declarations, dispute settlement, penalties, free zones, and derogations. The Parties establish a 
Customs Cooperation Committee to carry out administrative cooperation with a view to the correct 
and uniform application of the Protocol and with carrying out any other task in the customs field.  
3.20.  Derogations from the agreement may be adopted by the Joint Committee where the 
development of existing industries or the creation  of new industries in the Parties justifies them. 
The examination of requests for derogation shall take into account the level of development, cases where the application of existing rules of origin would significantly affect the ability of an existing industry to continue its exports to either Party, or specific cases where it can be clearly 
demonstrated that significant investment in an industry could be deterred by the rules of origin 
and where a derogation favouring the realization of the investment programme would enable these rules to be satisfied by stages (Article 42). Dero gations concerning preserved tuna and tuna loins 
(within an annual quota of 3,000 tonnes) and for fish fillets and other fish meat (within an annual 
quota of 2,000 tonnes) shall be granted. 
3.3  Export duties and charges,  and quantitative restrictions 
3.21.  Customs duties and charges having equivalent effect on exports are abolished between the 
Parties upon entry into force of the Agreement (A rticle 13). No new customs duties on exports or 
charges having equivalent effect are to be introduced in trade between the Parties. All quantitative restrictions on exports and measures having equivalent effect were abolished on the Agreement's 
entry into force (Article 14). No new QRs on export s or measures having equivalent effect may be 
introduced. 
3.22.  Products exported to the territory of either Party shall not qualify for refunds of internal 
indirect taxation which exceeds the amount of the indirect taxation directly or indirectly imposed 
on those products (Article 18.2). 
3.4  Regulatory Provisions of the Agreement 
3.4.1  Standards 
3.4.1.1  Sanitary and phytosanitary measures 3.23.  Article 17 deals with sanitary and phytosanitary measures. The Parties agree not to apply 
their regulations in SPS matters as an arbitrary or unjustifiable discrimination or a disguised 
restriction on trade between them. They agree to  apply their SPS measures within the rules and 
procedures of the GATT 1994 and the SPS Agreement.  They agree to cooperate in areas of animal 
health and plant protection and food safety th rough their respective competent authorities. 
                                               
12 Exemptions from proof of origin are made for occasi onal imports of products for personal use as long 
as the total value of these products does not exceed €500 in small packages or €1,200 in case of products forming part of traveller's personal luggage. WT/REG341/1 
 
- 12 - 
 
 3.4.1.2  Technical barriers to trade 
3.24.  The rights and obligations of the Parties re lating to standards or technical regulations and 
related measures are governed by the WTO TBT Agreement (Article 24). Upon request, a Party 
shall provide information on particular individual cases of standards, technical regulations and 
applied measures. The Parties shall endeavour to elim inate technical barriers to trade. To this end, 
they will enter into negotiations for the conclusion of mutual recognition agreements in the field of conformity assessment, in the spirit of th e recommendations of the TBT Agreement.  
3.4.2  Safeguard mechanisms 
3.4.2.1  Global safeguard measures 3.25.  The Parties retain their rights and obligations under GATT Article XIX and the WTO 
Safeguards Agreement, and any other relevant provisions in the WTO Agreement, and their 
successors (Article 21). The Agreement does not confer any additional rights or obligations on the 
Parties with regard to such actions. 
3.4.2.2  Bilateral safeguard measures 
3.26.  A Party may apply safeguard measures of limited duration if a product of one Party is being 
imported into the other Party in such increased quantities and under such conditions as to cause or threaten to cause serious injury to the domestic industry producing like or directly competitive 
products; or disturbances in a sector of the economy, particularly where these disturbances 
produce major social problems, or difficulties which could bring about serious deterioration in the economic situation of the importing Party; or disturbances in the markets of agricultural like or directly competitive products (as defined in Article 15.2 of the Agreement) or mechanism 
regulating those markets in the importing Party (Article 19). Safeguard measures may only consist 
of one or more of the following: (a) suspension of the further reduction of the rate of import duty 
for the product concerned, (b) an increase in th e customs duty on the product concerned up to 
MFN level, and (c) the introduction of tariff quotas on the product concerned.  
3.27.  Safeguard measures shall only be mainta ined for such a time as may be necessary to 
prevent or remedy serious injury or disturbances and shall not be applied for a period exceeding 
two years (which may be extended for a furthe r period of not more than two years, if 
circumstances persist). Safeguard measures that exceed one year shall be progressively eliminated. No safeguard measure shall be applied to the import of a good previously subject to such a measure for a period of at least one year since the expiry of the measure.  
3.28.  Before taking safeguard measures, a Party shall immediately refer the matter to the Joint 
Committee for examination. The Joint Committee may make any recommendation needed to remedy the circumstances which have arisen. If no recommendation has been made by the Joint 
Committee or no other solution has been reached within 30 days of referral to the Joint 
Committee, the importing party may adopt appropriate measures. Priority must be given to measures which least disturb the operation of the Agreement.  
3.29.  Where exceptional circumstances require i mmediate action, the Parties may take provisional 
safeguard measures for a maximum period of 180 days (in the case of Turkey) and 200 days (in the case of Mauritius). The importing Party shall inform the other Party concerned and shall immediately refer the matter to the Joint Committee for examination. 
3.30.  The WTO Agreement shall not be invoked to preclude a Party from adopting safeguard 
measures in conformity with Article 19. The Parties agree that any changes that have a direct impact on Article 19, resulting from the negotiations of the Economic Partnership Agreement 
between the EU and the Eastern and Southern African (ESA) States and which are more favourable 
than the provisions of the Agreement, will be immediately considered by the Joint Committee for 
amendment. WT/REG341/1 
 
- 13 - 
 
 3.4.2.3  Other 
3.4.2.3.1  Measures to protect infant industries 3.31.  Mauritius may take safeguard measures where a product originating in Turkey as a result of 
the reduction of duties is being imported in such increased quantities and under such conditions as 
to cause or threaten to cause disturbances to an infant industry producing like or directly 
competitive products. Such provision is only applicable for a period of ten years from the date of entry into force of the Agreement (Article 19.5(b)). 
3.4.2.3.2  Balance of payments measures 
3.32.  Article 9 permits a Party to impose measures for balance of payments reasons but only in 
conformity with the Articles of Agreement of th e International Monetary Fund and in accordance 
with that Party's rights and obligations under  GATT 1994, including the Declaration on Trade 
Measures Taken for Balance of Payments Purposes and the Understanding on the Balance of 
Payments Provisions of the GATT 1994. In adopti ng such measures the Party shall immediately 
consult with the other Party. 
3.4.2.3.3  Re-export and serious shortage 
3.33.  Where compliance with the Agreement's provisions on abolishing customs duties and 
quantitative restrictions on imports and exports (Articles 13 and 14) leads to: (a) re-export 
towards a third country against which the exporting Party maintains quantitative export 
restrictions, export duties or measures or charge s having equivalent effect; (b) a serious shortage 
or threat thereof of a product essential to the exporting Party; or (c) a shortage of essential quantities of domestic materials for a domestic processing industry during periods when the 
domestic price of the materials is held below the world price as part of a government stabilization 
plan; and where such situations give rise to or are likely to give rise to major difficulties for the exporting Party, that Party may take appropriate measures under the conditions and procedures in 
Article 8. 
3.34.  Priority must be given to measures which least disturb the functioning of the Agreement and 
which are not applied in a manner which would constitute a means of arbitrary or unjustifiable 
discrimination or a disguised restriction on trade and shall be eliminated when the conditions no 
longer justify their maintenance. Also, the measures which may be adopted to address (c) above shall not operate to increase the exports of or th e protection afforded to the domestic processing 
industry concerned and shall not depart from the Agreement's provisions on non-discrimination.  
3.35.  The Party intending to take measures under these provisions shall supply the Joint 
Committee with all relevant information prior to taking the measures, with a view to seeking a solution acceptable to the Parties. Where exceptional and critical circumstances requiring 
immediate action make prior information or examination impossible, the Party intending to take 
the measures may apply the measures needed to deal with the situation and inform the other 
Party immediately thereof. The Parties may agree any means needed to end the difficulties in the 
Joint Committee. If agreement cannot be reached within 30 days of the matter being referred to 
the Joint Committee the exporting Party may apply measures on exports of the products concerned. Any measure applied shall be immediately notified to the Joint Committee and shall be subject to periodic consultations, particularly with a view to establishing a timetable for their 
elimination as soon as circumstances permit. 
3.4.3  Anti-dumping and countervailing measures 3.36.  The rights and obligations of the Part ies related to antidumping and countervailing 
measures are governed by GATT Article VI, the Anti-Dumping Agreement and the Agreement on 
Subsidies and Countervailing Measures (Article 20). The Agreement does not confer any additional rights or obligations on the Parties with regard to the application of antidumping and 
countervailing measures. WT/REG341/1 
 
- 14 - 
 
 3.4.4  Subsidies and State-aid 
3.37.  There is no reference in the Agreement to subsidies or State-aid. 3.5  Sector-Specific Prov isions of the Agreement 
3.5.1   Agricultural, processed ag ricultural and fishery products 
3.38.  Taking into account the role of agriculture in their respective economies, the development of 
trade in agricultural products and the high sensitivity of agricultural products and the rules of their respective agricultural policies, the Parties shall examine in the Joint Committee the possibilities of 
granting further concessions to each other in trade in agricultural products (Article 16). 
3.39.  The Parties, through the Joint Committee, agree to begin negotiations immediately upon the 
Agreement's entry into force with a view to offering market access in Turkey to Mauritius for sugar.
13  
4  GENERAL PROVISIONS OF THE AGREEMENT 
4.1  Transparency 4.1.  There are no provisions specifically addressing transparency in the Agreement. 
4.2  Current payments and capital movements 
4.2.  The Parties agree that payments in freel y convertible currencies relating to commercial 
transactions between the Parties and the transfer of such payments to the territory of the Party 
where the creditor resides shall be free from restrictions (Article 22). The Parties shall refrain from 
exchange or administrative restrictions other than those existing in the Parties' current legislation on the grant repayment or acceptance of short and medium term credits related to commercial transactions in which a resident of a Party participates. Any measures concerning current 
payments connected with the movement of goods shall be in conformity with the conditions laid 
down under Article VIII of the Articles of Agreement of the IMF. 
4.3  Exceptions 
4.3.  Article 28 of the Agreement on General Exceptions incorporates Article XX of GATT 1994 and 
its interpretative notes, and makes them part of the Agreement mutatis mutandis.  In addition, 
Article 29 allows security exceptions whereby the Parties are not obliged to (a) provide any 
information, the disclosure of which they consider contrary to their essential security interests; 
(b) prevent actions considered necessary for the protection of their essential security interests relating to fissionable materials or the materials from which they are derived; relating to traffic in arms, ammunition and implements of war or traffic in other goods and materials carried on directly 
or indirectly for supplying a military establishment; or taken in times of war or other international 
emergency; or (c) prevent any action in pursuance of their obligations under the UN Charter for the maintenance of international peace and security. Any action taken under (b) and (c) above 
should be notified to the Joint Committee to the fullest extent possible including the measures 
taken and their termination.  
4.4  Accession and Withdrawal 
4.4.  The Agreement has no provision for accession by third parties. It may be terminated by 
either Party through written notice to the other Party of the intention to denounce the Agreement. Termination shall take effect on the first day of the seventh month following notification to the other Party (Art. 35). 
                                               
13 According to the Parties, the Joint Committee has not yet met (January 2014), thus negotiations on 
market access to Mauritius for sugar have not yet started.  A meeting of the Joint Committee is tentatively scheduled for May 2014. WT/REG341/1 
 
- 15 - 
 
 4.5  Institutional framework 
4.5.  The Parties establish a Joint Committee which will be responsible for its administration and 
implementation (Article 25). The functions of th e Joint Committee are as follows: to review the 
general functioning of the Agreement; to set up sub-committees and working groups as it 
considers necessary to assist it in its tasks; to review, consider and, as appropriate, decide on 
specific matters relating to the operation and implementation of the Agreement, including matters reported by sub-committees and working groups ; to supervise the work of sub-committees, 
working groups and contact points established under  the Agreement; to facilitate, as appropriate, 
the avoidance and settlement of disputes arising under the Agreement, including through consultations pursuant to Article 32 (Dispute Settlement); to consider and take decisions to make any amendment to the Agreement or other modification or rectification to the commitments in 
accordance with Article 34 (Amendments); as appropriate, to issue interpretations of the 
Agreement; to review the possibility of further removal of the obstacles to trade between the Parties and the further development of the trade relationship; to explore ways to enhance further 
trade and investment between the Parties and to further the objectives of the Agreement; and 
take such other actions as the Parties may agree.
14  
4.6.  The Joint Committee meets whenever necessary upon request, but normally at least once a 
year. All decisions of the Joint Committee are taken by mutual agreement. The Joint Committee 
shall adopt its rules of procedure.15 
4.6  Dispute settlement 4.7.  The Parties endeavour to agree on the inte rpretation and implementation of the Agreement 
and to make every attempt through cooperation and consultations to avoid and settle disputes 
between them and to arrive at a mutually satisfactory resolution of any matter that might affect its operation (Article 32). They may request consultations, on the basis of a written request, within 
the Joint Committee with respect to a measure or matter relating to the interpretation and 
implementation of the Agreement. The Joint Co mmittee shall convene within 30 days after the 
date of receipt of the request. Upon initiation of consultations, the Parties shall provide information 
to enable the examination of how the measure or other matter might affect the interpretation and 
implementation of the Agreement. Information exch anged during consultations is to be treated as 
confidential.  
4.8.  The Joint Committee shall endeavour to re solve the dispute promptly. Where the Parties 
agree, the Joint Committee may make recommendat ions regarding the implementing measures to 
be taken by the Party concerned including the time-frame for doing so. The Joint Committee may call on technical advisers or create working or expert groups it deems necessary with a view to 
resolving a dispute, or where appropriate to assist  the Parties in reaching a mutually satisfactory 
resolution of the dispute. Where the dispute cannot be resolved within a reasonable time, the Joint Committee may agree to establish an Arbitration Pa nel to adjudicate on the dispute. The Joint 
Committee shall establish the numbers of arbitrators, selection procedures of the arbitrators, 
procedure of the arbitration panel and the delay wi thin which the report should be submitted.  
4.7  Relationship with other agreements concluded by the Parties 4.9.  The Parties preserve the right to maintain or establish customs unions, free trade areas or 
other arrangements between either Party and third countries (Article 3). Consultations concerning 
agreements establishing or adjusting customs unions or free trade areas and any other issues relating to the Parties' respective trade policies with third countries as required, are to be held 
upon request of a Party in the Joint Committee. 
4.10.  RTAs to which the Parties are party (notified and non-notified) are listed in Table 4.1. below. 
                                               
14 According to the Parties, no sub-committees or  working groups have been set up (January 2014). 
15 According to the Parties, given that the Joint Committee has not yet met (January 2014), rules of 
procedure have not yet been adopted. This will be discussed at the Joint Committee's first meeting. WT/REG341/1 
 
- 16 - 
 
 Table 4.1 Turkey and Mauritius: Participat ion in other regional trade agreements 
(notified and non-notified, in force), as of 23 January 2014 
RTA Name Date of 
entry into 
force Coverage Year of 
notification WTO Legal Cover 
TURKEY 
Turkey - Republic of Korea  01-May-13 Goods 2013 GATT Art. XXIV 
Turkey - Jordan 01-Mar-11 Goods 2011 GATT Art. XXIV 
Turkey - Chile 01-Mar-11 Goods 2011 GATT Art. XXIV 
Turkey - Serbia 01-Sep-10 Goods 2010 GATT Art. XXIV 
Turkey - Montenegro 01-Mar-10 Goods 2010 GATT Art. XXIV 
Turkey - Georgia 01-Nov-08 Goods 2009 GATT Art. XXIV 
Turkey - Albania 01-May-08 Goods 2008 GATT Art. XXIV 
Egypt - Turkey 01-Mar-07 Goods 2007 Enabling Clause 
Turkey - Syria 01-Jan-07 Goods 2007 GATT Art. XXIV 
Turkey - Morocco 01-Jan-06 Goods 2006 GATT Art. XXIV 
Turkey - Tunisia 01-Jul-05 Goods 2005 GATT Art. XXIV 
Turkey - Palestinian Authority 01-Jun-05 Goods 2005 GATT Art. XXIV 
Turkey - Bosnia and 
Herzegovina 01-Jul-03 Goods 2003 GATT Art. XXIV 
Turkey - Former Yugoslav 
Republic of Macedonia 01-Sep-00 Goods 2001 GATT Art. XXIV 
Turkey - Israel 01-May-97 Goods 1998 GATT Art. XXIV 
EU – Turkey 01-Jan-96 Goods 1995 GATT Art. XXIV 
EFTA - Turkey 01-Apr-92 Goods 1992 GATT Art. XXIV 
Economic Cooperation 
Organization (ECO) 17-Feb-92 Goods 1992 Enabling Clause 
Protocol on Trade Negotiations 
(PTN) 11-Feb-73 Goods 1971 Enabling Clause 
MAURITIUS 
European Union – Eastern and 
Southern Africa States Interim 
EPA 14-May-12 Goods 2012 GATT Art. XXIV 
Southern African Development 
Community (SADC) 01-Sept-00 Goods 2004 GATT Art. XXIV 
Common Market for Eastern 
and Southern Africa (COMESA) 08-Dec-94 Goods 1995 Enabling Clause 
Pakistan – Mauritius 30-Nov-07 Goods Not notified 
 
Source: WTO Secretariat.  
4.8  Government procurement 
4.11.  There are no provisions on government procurement in the Agreement. 4.9  Intellectual Property Rights 
4.12.  The Parties shall cooperate with a view to  providing suitable and effective protection of 
intellectual and industrial property rights in line with the TRIPS and other international agreements which shall encompass effective means of enforcing such rights (Article 23). The Parties agree to 
regularly assess the implementation of Article 23. Either Party may request urgent consultations to 
find mutually satisfactory solutions should difficulties affecting trade arise in connection with intellectual and industrial property rights. WT/REG341/1 
 
- 17 - 
 
 ANNEX 1 
1. Tables A1.1 (Mauritius) and A1.2 (Turkey) present the Parties' tariff elimination schedule 
overall and by type of product. In the case of Ma uritius, the share of the number of duty-free tariff 
lines went from 88.9% to 89.5% upon the Agreem ent's entry into force and the overall average 
tariff rose from 1.1 % to 1.9%.1 For agricultural goods, Turkey's exporters faced in Mauritius an 
average tariff rate of 1.5% instead 1.7%, and 2% instead of 1% for non-agricultural goods. At the end of the implementation period in 2022, 98.1% of all tariffs lines are to become duty-free, 
98.2% for non-agricultural goods an d 97.6% for agricultural products. 
 Table A1.1 Mauritius: Indicators of MFN tari ff rates and preferential rates for imports 
from Turkey  
Origin of 
goods Year ALL PRODUCTS Agricultural products a 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 1.1 16.6 88.9 1.7 14.1 87.5 1.0 17.5 89.1 
Turkey 2013 1.9 18.6 89.5 1.5 14.7 90.0 2.0 19.2 89.4 
 2014 1.9 18.4 89.5 1.5 14.7 90.0 2.0 19.0 89.4 
 2015 1.7 16.4 89.5 1.5 14.6 90.0 1.8 16.7 89.4 
 2016 1.7 16.4 89.5 1.5 14.6 90.0 1.8 16.7 89.4 
 2017 1.7 17.5 90.3 1.4 15.0 90.4 1.7 17.9 90.3 
 2018 1.3 13.6 90.3 1.3 13.2 90.4 1.3 13.7 90.3 
 2019 1.3 13.6 90.3 1.3 13.2 90.4 1.3 13.7 90.3 
 2020 0.8 8.7 90.3 0.8 8.7 90.4 0.8 8.7 90.3 
 2021 0.8 8.7 90.3 0.8 8.7 90.4 0.8 8.7 90.3 
 2022 0.3 19.0 98.1 0.4 16.0 97.6 0.3 19.7 98.2 
a WTO Definition. 
Note: Based on the HS 2012 nomenclature. 
 
Source:  WTO estimates based on data provided by Mauritius. 
 
2. In the case of Turkey, the share of duty-free tariff lines went from 23% to 81.5% upon the 
Agreement's entry into force and the overall average tariff fell from 12.4% to 9.1%. For agricultural goods, Mauritius' exporters continue to  face in Turkey an average tariff rate of 47.1%, 
and 1.4% instead of 5.4% for non-agricultural good s. At the end of the implementation period in 
2016, 82.6% of all tariffs lines are to become du ty-free, 96.5% for non-agricultural goods and 
14.4% for agricultural products.
 
Table A1.2 Turkey: Indicators of MFN tariff rates and preferential rates for imports from Mauritius 
Origin of 
goods Year ALL PRODUCTS Agricultural products a 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 12.4 16.1 23.0 47.1 54.9 14.0 5.4 7.1 24.8 
Mauritius 2013 9.1 49.3 81.5 47.1 55.1 14.4 1.4 29.0 95.1 
 2014 9.1 49.1 81.5 47.1 55.1 14.4 1.4 28.1 95.1 
 2015 9.0 48.9 81.5 47.1 55.1 14.4 1.3 27.2 95.1 
 2016 9.0 51.9 82.6 47.1 55.1 14.4 1.3 36.6 96.5 
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 nomenclature  Source:  WTO estimates based on data provided by the Turkish authorities. 
 
                                               
1 The higher preferential rate is explained by the fact  that for some products the MFN duty is specific in 
nature (and thus not included in the calculation) wh ile the preferential duty for the same products is 
ad valorem. WT/REG341/1 
 
- 18 - 
 
 3. Table A1.3 shows market access opportunities for Turkey's top 25 exported goods in 
Mauritius. These exports accounted for 32% of  Turkey's global exports during 2010-2012 and 
involved 152 tariff lines. Of these lines, 138 were already duty-free on an MFN basis and two were liberalized when the Agreement entered into force.  A further eight lines will become duty-free in 
2022, with four lines remaining dutiable.
 
Table A1.3 Mauritius: Market access opportuni ties under the agreement for Turkey's top 
25 exports to the world 
Turkey's top export products in 2010-2012 Access Conditions to Mauritius' import 
markets 
MFN (2013) Duty-free 
in 
Remain 
dutiable HS number and description of the product 
Share in 
global 
exports (%) 
Average MFN 
applied rate 
(%) No. of 
lines Duty-
free 
Dutiable 
2013 
2022 
710812 other unwrought forms 4.2 0.0 1     
721420 - containing indentations, ribs, grooves or 
other deformations produced during the 
rolling process or twisted after rolling 3.3 5.0 2 1   1 
870421 g.v.w. not > 5 tonnes 2.4 0.0 41     
271019 Petroleum oils and oils obtained from 
bituminous minerals (other than crude) and 
preparations not elsewhere specified or 
included 1.6 0.0 11     
711319 of other precious metal, whether or not plated 
or clad with precious metal 1.5 0.0 2     
610910 T-shirts, singlets and other vests, knitted or 
crocheted, of cotton 1.4 Rs 
15/U  1  1  
852872 other, colour 1.4 0.0 5     
870323 of a cylinder capacity > 1,500 cc but not > 
3,000 cc 1.3 0.0 16     
870322 of a cylinder capacity > 1,000 cc but not > 
1,500 cc 1.3 0.0 10     
271012 light oils and preparations 1.3 0.0 2     
870331 of a cylinder capacity not exceeding 1,500 cc 1.3 0.0 15     
271020 - petroleum oils and oils obtained from 
bituminous minerals (other than crude) and 
preparations not elsewhere specified or 
included 1.2 0.0 1     
854449 Other electric conductors, for a voltage not > 
1,000 V, not fitted with connectors 1.0 0.0 2     
570242 of man-made textile materials 0.9 0.0 1     
720711 of rectangular (including square) cross-
section, the width measuring less than twice the thickness 0.9 0.0 1     
620462 Women's or girls', trousers, bib and brace 
overalls, breeches & shorts (excluding 
swimwear; excluding knitted or crocheted), of 
cotton 0.9 - 1 1  1  
610990 T-shirts, singlets and other vests, knitted or 
crocheted, other than of cotton 0.8 Rs 
15/U  1  1  
620342 Men's or boys' trousers, bib and brace 
overalls, breeches and shorts (excluding 
swimwear; excluding knitted or crocheted), of 
cotton 0.8 - 1 1  1  
080222 Hazelnuts or filberts (Corylus spp.), shelled 0.7 0.0 1     
870210 with compression-ignition internal combustion 
piston engine (diesel or semi-diesel) 0.7 5.0 2 4  4  
870332 of a cylinder capacity > 1,500 cc but not > 
2,500 cc 0.7 0.0 16     
840999 Parts suitable for use solely or principally with 
the engines of 84.07/84.08 (excl. of 8409.10 
and 8409.91) 0.7 7.5 1 1 1   WT/REG341/1 
 
- 19 - 
 
 Turkey's top export products in 2010-2012 Access Conditions to Mauritius' import 
markets 
MFN (2013) Duty-free 
in 
Remain 
dutiable HS number and description of the product 
Share in 
global 
exports (%) 
Average MFN 
applied rate 
(%) No. of 
lines Duty-
free 
Dutiable 
2013 
2022 
870899 Other parts and accessories for the motor 
vehicles of 87.01-87.05, excluding 8708.91/92/93/94/95. 0.7 10.0 2 1 1   
961900 Sanitary towels (pads)  and tampons, napkins 
and napkin liners fo r babies and similar 
articles, of any material. 0.6 7.5 4 2   2 
110100 Wheat or meslin flour. 0.6 15.0  1   1 
Total of above 32.0  138 14 2 8 4 
- combination of ad valorem  and specific duty. 
Note: Based on the HS 2012 nomenclature. 
 
Source: Mauritius: Market access opportunities under  the agreement for Turkey's top 25 exports to the 
world. 
 
4. Table A1.4 shows market access opportunities for Mauritius' top 25 exported goods in 
Turkey. These exports accounted for 67.5% of Mauritius' global exports during 2010-2012 and 
involved 128 tariff lines. Of these lines, 26 we re already duty-free on a MFN basis and 13 were 
liberalized when the Agreement entered into force. In 2016, a further 38 lines will be liberalized. A 
total of 45 lines will remain dutiable.  WT/REG341/1 
 
- 20 - 
 
 Table A1.4 Turkey: Market access opportuniti es under the agreement for Mauritius' top 
25 exports to the world  
Mauritius' top export products in 2010-2012 Access Conditions to Turkey's import markets 
MFN (2013)Duty-
free in 
Remain 
dutiable HS number and description of the 
product Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) No. of lines 
Duty-
free Dutiable 
2013 
2016 
160414 tunas, skipjack and bonito (sarda 
spp.) 13.1 80.0  4   4 
610910 T-shirts, singlets and other vests, 
knitted or crocheted, of cotton 10.2 12.0  1  1  
170199 Cane or beet sugar and chemically 
pure sucrose, in solid form, not containing added flavouring or colouring matter 6.7 135.0  6   6 
620520 Men's or boys' shirts (excl. knitted 
or crocheted), of cotton 6.5 12.0  3  3  
620342 Men's or boys' trousers, bib and 
brace overalls, breeches and shorts  4.3 12.0  7  7  
170114 other cane sugar 3.7 135.0  2   2 
610990 of other textile materials 3.2 12.0  3  3  
710239 Diamonds, non-industrial other 
than unworked or simply sawn or 
cleaved or bruted 2.5 0.0 1     
170113 cane sugar specified in 
subheading note 2 to this chapter 2.3 135.0  2   2 
711319 of other precious metal, whether 
or not plated or clad with precious 
metal 2.0 2.5  3 3   
620462 Women's or girls', trousers, bib 
and brace overalls, breeches and shorts  1.6 12.0  7  7  
610510 Men's or boys' shirts, knitted or 
crocheted, of cotton 1.5 12.0  1  1  
300490 Medicaments (excluding goods of 
heading 30.02 or 30.05 or 30.06 or 3004.10-3004.50)  1.4 0.0 1     
611020 Jerseys, pullovers, cardigans, 
waist-coats and similar articles, 
knitted or crocheted, of cotton 1.3 12.0  3  3  
010611 primates 1.0 20.0  1   1 
030389 other fish 0.8 30.0  13   13 
611090 of other textile materials 0.8 12.0  11  11  
510610 containing 85 % or more by 
weight of wool 0.6 3.8  2 2   
230990 Preparations of a kind used in 
animal feeding other than dog or 
cat food put up for retail sale 0.6 6.8 2 17   17 
901890 other instruments and appliances 0.6 0.0 22     
520942 denim 0.5 8.0  3 3   
610442 Women's or girls' dresses, knitted 
or crocheted, of cotton 0.5 12.0  1  1  
420310 articles of apparel 0.5 4.0  6 6   
610462 Women's or girls' trousers, bib 
and brace overalls, breeches and 
shorts (excluding swimwear), 
knitted or crocheted, of cotton 0.5 12.0  1  1  
911390 Watch straps, watch bands and 
watch bracelets, and parts thereof 
, n.e.s. in 91.13 0.5 6.0  5 5   
Total of above 67.5  26 102 19 38 45 
Note: Based on the HS 2012 nomenclature. 
 Source: WTO estimates based on data provided by th e Turkish authorities and UNSD, Comtrade database.  WT/REG341/1 
 
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 ANNEX 2 
1. Turkey grants Mauritius access in the form of tariff rate quotas for a number of agricultural, 
processed agricultural and fishery products (Table A2.1). 
Table A2.1 TRQs granted by Turkey to Maur itius on selected ag ricultural, processed 
agricultural and fishery products 
HS Code Product Description Tariff 
Quota 
Volume 
(tonnes)  In/out quota 
Duty  MFN 2013 
rate 
0302.69 Other 60 50%of MFN 
rate/MFN rate 30.0 + 14.0 
(MHF) 
0303.42 Yellowfin tunas (Thunnus albacares) 200 Zero/MFN rate 0.0 
0303.44 Bigeye tunas (Thunnus obesus) 0.0 
0304.11 Swordfish (Xiphias gladius) 100 Zero/MFN rate 30.0 + 19.0 
(MHF) 
0304.19 Other 30.0 + 19.0 
(MHF) 
0304.29 Other 30.0 + 19.0 
(MHF) 
0304.99 Other 26.3 + 16.6 
(MHF) 
0305.49 Other 10 Zero/MFN rate 37.5 + 11.5 
(MHF) 
0305.69 Other 15 50%of MFN 
rate/MFN rate 37.5 + 11.5 
(MHF) 
0601.20 Bulbs, tubers, tubero us roots, corms, 
crowns and rhizomes, in growth or in 
flower; chicory plants and roots 15 Zero/MFN rate 6.3 
0602.90 Other 15 Zero/MFN rate 6.1 
0603.19 Other 25 Zero/MFN rate 46.8 
0603.90.00.00.00 Other 25 Zero/MFN rate 46.8 
0604.91 Fresh 25 Zero/MFN rate 46.8 
0604.99 Other 25 Zero/MFN rate 46.8 
0709.60 Fruits of the genus Capsicum or of the 
genus Pimenta 10 Zero/MFN rate 19.5 
ex. 0709.90.90 Palm hearts 20 Zero/MFN rate 19.5 
0804.30.00.00.00 Pineapples 100 Zero/MFN rate 58.5 
0804.50 Guavas, mangoes and mangosteens 7.5 Zero/MFN rate 45.0 
ex. 
0810.90.20.00.11 Lychee 20 Zero/MFN rate 50.0 
ex. 
0910.91.05.00.00 Curry, neither crushed nor ground 2 Zero/MFN rate 30.0 
1604.14 Tunas, skipjack and bonito (Sarda spp.) Unlimited  20% of MFN 
rate/MFN rate 80.0 
1604.20.10.00.00 Of salmon 
100 50%of MFN 
rate/MFN rate 80.0 
1604.20.90 Of other fish  80.0 
1902.11.00.00.11 Containing eggs 
50 zero (*)/MFN 
rate 7.7 + 10.67 
EUR/100 
kg/net 
1902.11.00.00.19 Other 7.7 + 10.67 
EUR/100 
kg/net 
1902.19.10.00.00 Containing no common wheat flour or 
meal 7.7 + 10.67 
EUR/100 
kg/net 
1902.19.90 Other 7.7; 
7.7 + 11.37 
EUR/100 
kg/net 
1902.30 Other pasta 6.4 + 39.64 
EUR/100 
kg/net 
1905.31 Sweet biscuits 20 zero (*)/MFN 
rate 9;  
9 + T1 WT/REG341/1 
 
- 22 - 
 
 HS Code Product Description Tariff 
Quota 
Volume 
(tonnes)  In/out quota 
Duty  MFN 2013 
rate 
1905.32 Waffles and wafers 20 zero (*)/MFN 
rate 9;  
9 + T1 
1905.90 Other 10 zero (*)/MFN 
rate 9;  
9 + T1; 4.4 
+ 51.3 
EUR/100 
kg/net 
2001.90.10.00.00 Mango chutney 20 Zero/MFN rate 39.0 
2001.90.97.00.18 Other 10 Zero/MFN rate 39.0 
2005.99 Other  15 50%of MFN 
rate/MFN rate 39.0 
2007.10 Homogenised pr eparations 50 Zero/MFN rate 58.5 
2007.91 Citrus fruit 48.8 
2007.99 Other 55.1 
ex. 2008.99 Banana chips 15 zero (*)/MFN 
rate 58.5 
2103.90.90.00.11 Hot pepper sauce 50 Zero/MFN rate 7.7 
2201.10 Mineral waters and aerated waters 1,000 lt Zero/MFN rate 0.0 
2202.10  Waters, including mineral waters and 
aerated waters, containing added sugar 
or other sweetening matter or flavoured 500 hl Zero/MFN rate 9.6 
2202.90 Other 9.6; 5.8 + 
46.5 EUR/100 kg net 
2203.00 Beer made from malt 1,000 hl Zero/MFN rate 0.0 
2309.10 Dog or cat food, put up for retail sale: 15 50%of MFN 
rate/MFN rate 8.5 
2309.90.99.90 Other 20 Zero/MFN rate 3.9 
 
Note: (*) The customs duty reduction will be applie d to the industrial component of the product. The 
agricultural component applicable on import s from the third countries will be applied.  
 MHF - Mass Housing Fund. 
 
Source: Annex VI of the Agreement. 
 
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