WT/COMTD/RTA/ 7/1 
17 August  2016 
(16-4426) Page: 1/22 
Committee on Trade and Development  
Dedicated Session on Regional Trade Agreements   
 
 FACTUAL PRESENTATION  
PREFERENTIAL  TRADE  AGREEMENT BETWEEN MAURITIUS AND PAKIST AN 
(GOODS ) 
Report by the Secretariat  
This report, prepared for the consideration of the Preferential  Trade  Agreement 
between and Mauritius and Pakistan , 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 ac ceptance by the 
Secretariat of such terminology. 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) and thus does not imply any value judg ement 
by the Secretariat regarding the contents of the Agreement.  
Any technical questions arising from this report may be addressed to 
Ms Rohini  Acharya (tel: +41 22 739 5874 ). Any statistical questions arising from this 
report may be addressed to Mr Thaku r Parajuli  (tel: +41 22 739 5473 ). 
 
 WT/COMTD/RTA/ 7/1 
 
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TABLE O F CONTENTS  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
2   CHARACTERISTIC ELEME NTS OF THE AGREEMENT  ................................ ......................  5 
2.1   Background Information  ................................ ................................ ...............................  5 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  7 
3.1   Import duties and charges, and quantitative restrictions ................................ ...................  7 
3.1.1    General provisions  ................................ ................................ ................................ .... 7 
3.1.2    Liberalization of trade and tariff lines  ................................ ................................ ..........  7 
3.1.3    Liberalization schedule  ................................ ................................ ..............................  8 
3.1.4    Tariff rate quotas  ................................ ................................ ................................ .....12 
3.2   Rules of origin  ................................ ................................ ................................ ............ 13 
3.3   Export duties and charges, and quantitative restrictions  ................................ .................. 13 
3.4   Regulatory Provi sions of the Agreement  ................................ ................................ ........ 14 
3.4.1    Standards  ................................ ................................ ................................ ............... 14 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ ......14 
3.4.1.2    Technical barriers to trade  ................................ ................................ ..................... 14 
3.4.2    Safeguard mechanisms  ................................ ................................ ............................ 14 
3.4.3    Anti-dumping an d countervailing measures  ................................ ................................ .14 
3.4.4    Subsidies and State -aid ................................ ................................ ............................ 15 
3.4.5    Customs -related procedures ................................ ................................ ...................... 15 
3.4.6    Other regulations  ................................ ................................ ................................ .....15 
3.5   Sector -Specific Provisions of the Agreement  ................................ ................................ ..15 
4   GENE RAL PROVISIONS OF TH E AGREEMENT  ................................ .............................  15 
4.1   Transparency  ................................ ................................ ................................ ............. 15 
4.2   Current payments and capital movements  ................................ ................................ .....15 
4.3   Exceptions  ................................ ................................ ................................ ................. 15 
4.4   Accession and Withdrawal ................................ ................................ ............................ 16 
4.5   Institutional framework  ................................ ................................ ............................... 16 
4.6   Dispute settlement  ................................ ................................ ................................ .....16 
4.7   Relationship with other agreements concluded by the Parties  ................................ ........... 16 
4.8   Government procurement  ................................ ................................ ............................ 18 
4.9   Intellectual Property Rights  ................................ ................................ .......................... 18 
ANNEX 1  ................................ ................................ ................................ ........................  19 
 WT/COMTD/RTA/ 7/1 
 
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Key Facts  
 
Parties to the Agreement:  Mauritius and Pakistan  
 
Date of Signature:   30 July 2007  
 
Date of Entry into Force:  30 November 2007  
 
Date of Notification:   30 September 2015  
 
Full implementation:    30 November  2008  
 
 
1  TRADE EN VIRONMENT1 
1.1.  The Preferential Trade Agreement between Mauritius and Pakistan (hereinafter "the 
Agreement"), is the fifth RTA notified by Mauritius to the WTO and the ninth RTA notified by 
Pakistan to the WTO.2 
1.2.  In 2014 Mauritius  had a GDP of US$12,616 million  and a population of 1.2 million, compared 
to Pakistan whose GDP in 2014 was US$246,876 million, with a population of 185 million. 
Mauritius was ranked 97 and 99 in terms of world merchandise exports and import s, with exports 
valued at US$2,662 million and  imports at US$5,607 million , compared to Pakistan whose rank in 
2014 was 48th and 36th in exports and imports with a value of US$24 ,722 million for exports and 
US$47,544 million  for imports. Their trade to GDP ratios are considerably different, 115.8 for 
Mauritius and 32.9 for Pakistan during 2012 -2014.  In 2014 t he broad composition of trade of the 
Parties were similar, with exports dominated by manufactures especially for Mauritius (74.7% of 
total exports, and 56.7% for Pakistan), while manufactures and f uel imports are important for 
Pakistan (49.7% and 34.4% respectively) and manufactures and agricultural products for 
Mauritius (56.1% and 23.3%). Bilateral trade between the Parties is relatively small. In 2014 
Pakistan was the 26th largest source of impor ts for Mauritius (0.6% of total imports) and the 
38th largest export destination (negligible export share) while Mauritius was Pakistan's 48th largest 
source of imports (negligible share of total imports) and 62nd largest export destination (0.1% of 
total exports). Chart 1.1 below shows total and bilateral merchandise trade between the Parties for 
the period from 2004 -2014. Both Parties ran a widening trade deficit during the period globally.  In 
their bilateral trade Mauritius had a trade deficit with Pakis tan during this period although the 
figures on bilateral trade reported by the Parties show considerable differences, with Pakistan 
showing a reduction in its trade surplus with Mauritius since 2010 , the decline is less clear from 
figures reported by Mauri tius.3 
                                                
1 Unless otherwise indicated, the data in this section are from the WTO's trade profiles and the UNSD 
Comtrade database.  
2 WTO R egional Trade Agreements Database (http://rtais.wto.org).  
3 There are considerable discrepancies in the data reported by both Parties to the UNSD Comtrade 
Database. According to Pakistan, this may be due to different data reported for the Parties; for inst ance in 
2014, Pakistan included certain imports under 89080000 while Mauritius did not include these products under 
its exports in that year.  WT/COMTD/RTA/ 7/1 
 
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  Chart 1.1 Mauritius and Pakistan:  Merchandise bilateral trade and with world 2004 -
2014)  
00.010.020.030.040.050.060.07
0102030405060
2004 2006 2008 2010 2012 2014B. Pakistan 2004 -2014
(US$ billions)
Imports from Mauritius (Right Axis)
Export to Mauritius (Right Axis)
Total Imports
Total Exports
00.010.020.030.040.050.060.07
0123456
2004 2006 2008 2010 2012 2014A. Mauritius 2004 -2014 
(US$ billions)
Imports from Pakistan (Right Axis)
Export to Pakistan (Right Axis)
Total Imports
Total Exports
 
Source:  UNSD Comtrade database and data from Mauritius.  
 
1.3.  Chart 1.2 shows the product composition of trade by br oad HS Sections of the two Parties, in 
their bilateral and global trade. Two references periods are used, 2004 -2006, before the 
Agreement entered into force, and the most recent three year period for which data are available, 
2012-2014. Chart 1.2 shows tha t of Pakistan's  two largest categories of exports during 2004 -06, 
textiles, and vegetable products , which accounted for 74% of its global exports, were also 
Mauritius' main imports from Pakistan (accounting for 93% of Pakistan's imports from Mauritius). 
During the period 2012 -2014 these two categories remained Pakistan's two largest exports 
globally and accounted for the two largest categories of imports by Mauritius from Pakistan. Of 
Mauritius' three largest export categories in 2004 -06 (textiles, prepared  foods and machinery, 
which accounted for 77% of its global exports), only machinery accounted for 11% of Pakistan's 
imports from Mauritius ; Pakistan's other main  imports from Mauritius during this period were base 
metals, chemicals, and wood pulp  (account ing for 73 % of its total imports from Mauritius). In 
2014-16 the situation was unchanged, with Mauritius' key global exports remaining textiles, 
prepared foods and machinery (73% of total exports). Pakistan's imports from Mauritius however 
were dominated b y motor vehicles (92% of its imports from Mauritius).  WT/COMTD/RTA/ 7/1 
 
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  Chart 1.2 Mauritius and Pakistan:  Product composition of merchandise trade, annual 
average 2004 -2006 and 2012 -2014   
40 
20 13 11 9 3 2 3 5 
92 2 Pakistan's imports from 
Mauritius17 
21 
8 11 4 6 7 5 4 4 3 2 2 2 4 22 
15 
10 
8 7 6 6 5 4 3 3 2 2 2 2 3 Mauritius's global imports 
35 
58 2 4 
41 
36 7 5 3 2 6 Mauritius's imports from 
Pakistan
Total: 
2004 -06: US$ 39 million
2012 -14: US$ 30 million
Total: 
2004 -06: US$ 1 million
2012 -14: US$ 16 millionTotal: 
2004 -06: US$ 3,194 million
2012 -14: US$ 5, 592 million42
231244214
37
29766338Mauritius's global exports
Total: 
2004 -06: US$ 2,161 million
2012 -14: US$ 2,421 million
24
21
128855532224
34
14
12576555224Pakistan's global imports
6596532210
54
13552433226Pakistan's global exports
Total: 
2004 -06: US$ 24, 290 million
2012 -14: US$ 54,044 millionTotal: 
2004 -06: US$ 15,454 million
2012 -14: US$ 24,819 million
 
Annual average: 2004 -2006 (inner ci rcle); 2012 -2014 (outer circle) . 
Source:  UNSD, Comtrade database.  
 
2  CHARACTERISTIC ELEME NTS OF THE AGREEMENT  
2.1  Background Information  
2.1.  The Agreement was signed on 30 July 2007 and entered into force for both Parties on 30 
November 2007. It was notified to the WTO pursuant to Paragraph 4(a) of the Enabling Clause on 
30 September 2015.4 The text of the Agreement is available on the Parties' respective websites:  
For Mauritius:  http://www.mauritiustrade.mu/en/trade -agreements/pakistan  
For Pakistan:  http://www.comm erce.gov.pk/?page_id=221  
2.2.  The Agreement consists of 2 5 Articles and three annexes A, B and C  which form  an integra l 
part of the Agreement , as shown in Box  2.1 below.  
                                                
4 WTO document WT/COMTD/N/47, 2 October 2015.  WT/COMTD/RTA/ 7/1 
 
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  Box 2.1 Structure of the Agreement  
Preamble   
Article 1  Objectives  
Article 2  General Obligation  
Article 3  Definitions  
Article 4  Scope and Coverage  
Article 5  Tariff Liberalization  
Article 6  Para-Tariffs and non -tariff barriers  
Article 7  Non-Application  
Article 8  National Treatment  
Article 9  Transparency  
Article 10  Exceptions  
Article 11  Rules of Origin  
Article 12  Customs Valuation  
Article 13  Safeguard measures  
Article 14  Antidumping and Countervailing Measures  
Article 15  Prohibition and Shortage Clause  
Article 16  State Trading Enterprises  
Article 17  Standards and Technical Regulations  
Article 18  SPS Measures  
Article 19  Joint Trade Committee  
Article 20  Consultations  
Article 21  Dispute Settlement  
Article 22  Termination of Agreement  
Article 23  Amendments  
Article 24  Annexes  
Article 25  Entry into force  
Annexes   
Annex A  Mauritius Concession list to Pakistan  
Annex B  Pakistan Concession List to Mauritius  
Annex C  Rules of Origin  
Source: Preferential Trade Agreement between Mauritius and Pakistan.  
 
2.3.  The objectives of the Agreement are to  strengthen the Parties' economic and commercial 
relationship; increase their volume of bilateral trade in goods and services; promote a more 
predictable and secure environment for the sustainable growth of bilateral trade; expand mutual 
trade by exploring  new areas of cooperation; facilitate trade diversification; encourage further 
competition amongst their enterprises; and contribute, by the removal of barriers to trade, to the 
harmonious development and expansion of bilateral and world trade (Article 1).  The provisions of 
the Agreement are to be interpreted in light of these objectives and decisions of the Joint Trade 
Committee  established by the Agreement (see Section 4.5 below). The Committee shall observe 
the applicable rules of international law in ma king its decisions  (Article 2) .  WT/COMTD/RTA/ 7/1 
 
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  3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  The Parties agree to provide national treatment to each others' imports (Article 8). The 
Agreement shall not apply to  preferences already granted or to be granted by any Party to third 
parties through bilateral, plurilateral and multilateral trade agreements or similar arrangements 
outside the framework of the Agreement (Article 7).  
3.2.  Article 4 of the Agreement on Scope an d Coverage clarifies that it applies to trade between 
the Parties for the products specified in Annexes A and B, and the tariff preferences indicated 
therein. Article 5 clarifies that initially a preferential trade agreement will be established through 
the reduction and/or elimination of tariffs as indicated in the Annexes. However, upon the request 
of either Party, the Parties shall consider accelerating the elimination and/or reduction of tariffs set 
out in the Annexes, or to include new products. If ther e is an agreement to accelerate tariff 
reductions or elimination or include new products under the scope of the Agreement, it shall 
supersede any duty or staging category specified in Annexes A or B as approved by each Party in 
accordance with the provisio ns of the Agreement and its applicable legal procedures.   
3.3.  In addition, the Parties will identify measures, exchange information and negotiate with a 
view to eliminating all para -tariff5 and non -tariff barriers and any other equivalent measur es on 
the movem ent of goods (other than imposed in accordance with Articles 13 and 14 on safeguards 
and anti -dumping and countervailing measures or after holding consultations under Article 20).  
They also commit to not increase existing para -tariffs or introduce new or a dditional para -tariffs 
without mutual consent upon entry into force of the Agreement.  The Parties indicate that they 
currently have no para -tariffs in place.  Furthermore the Parties agree to hold further consultations 
to consider further liberalization of their bilateral trade (Article 6).  
3.4.  The Parties may amend and develop the provisions of the Agreement through mutual 
consent, taking into account the experience gained through its application (Article 23).  
3.1.2   Liberalization of trade and tariff lines  
3.5.  Annexes A and B to the Agreement contain concessions respectively, by Mauritius to Pakistan 
and by Pakistan to Mauritius. Mauritius provides margins of preference over its MFN applied rates 
for the products listed ranging from zero to 100% in the first year follow ing entry into force of the 
Agreement, followed by further liberalization in the second year, ranging from 33% to 100%. 
Pakistan provides a margin of preference of 50% at entry into force of the Agreement, followed by 
full liberalization at the end of the first year for the products listed in Annex B.  In this regard 
Pakistan has indicated that it, like Mauritius, also implemented its tariff reductions on 
30 November 2007, when the Agreement entered into force, and then on 30 November 2008 
instead.  
3.6.  Table 3.1  shows Mauritius' tariff liberalization commitments for imports from Pakistan under 
the Agreement. In 2007, when the Agreement entered into force, around 79% of Mauritius' tariff 
was duty free on an MFN basis, corresponding to 97.5% of its average annual i mports from 
Pakistan during 2004 -2006.6 In 2007, Mauritius liberalized 5 tariff lines for imports from Pakistan 
followed by 44 lines in 2008, corresponding to 0.2% of its imports from Pakistan during 
2004-2006. Following full implementation of the Agreemen t 20.2% of the tariff will remain subject 
to duty for imports from Pakistan, corresponding to 2.2% of imports from Pakistan.  
                                                
5 Para tariffs are defined by the Agreement as "border charges and f ees other than tariffs on foreign 
trade transactions with a tariff -like effect, which are levied solely on imports but not indirect taxes and charges 
which are levied in the same manner on like domestic products". Import charges corresponding to specific 
services rendered are not considered para -tariffs.  
6 In 2007, Mauritius' tariff contained 6,238 tariff lines at the HS eight -digit level. Of these lines 94.8% 
were subject to ad valorem rates of duty; of the remaining lines 368 were subject to specific rate s of duty and 
one line carried mixed rates of duty.  WT/COMTD/RTA/ 7/1 
 
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  Table 3.1 Mauritius:   
Tariff elimination commitments under the Agreement and corresp onding average trade  
Duty phase -out period  Number of 
lines  % of total 
lines in 
Mauritius's 
tariff 
schedule  Value of Mauritius's 
imports from 
Pakista n 
(2004 -2006)  
US$ million a % of Mauritius's total 
imports from  
Pakistan  
(2004 -2006)  
MFN (2007)  4,928  79.0 38.0 97.5 
2007 5 0.1 - - 
2008 44 0.7 0.1 0.2 
Remain dutiable  1,261  20.2 0.9 2.2 
TOTAL  6,238  100.0  38.9 100.0  
a Import coverage is from HS chapters 1 -97. 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of al ternate 
rates are included .  
 Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data provided by Mauritius.  
 
3.7.  Table 3.2 shows Pakistan's tariff liberalization commitments for imports from Mauritius under 
the Agreement. In 2007, when the Agre ement entered into force, 400 tariff lines (5.8%) were duty 
free on an MFN basis and under which 48.8% of Pakistan's imports from Mauritius entered in 
2004-05.7 In 2008  Pakistan liberalized tariffs on 75 lines or 1.1% of its tariff lines. Imports under 
these lines were negligible from Mauritius during 2004 -06. As a result of  full implementation of the 
Agreement, 93.1% of Pakistan's tariff will remain subject to duties for imports from Mauritius, 
under which around 51.2% of imports from Mauritius entered Pak istan during 2004 -06. 
Table 3.2 Pakistan : 
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total 
lines in 
Pakistan's 
tariff 
schedule  Value of Pakistan's 
imports from 
Mauritius  
(2004 -2006)  
US$ million  % of Pakistan's 
imports from 
Mauritius  
(2004 -2006)  
2007 (MFN)  400 5.8 0.5 48.8 
2008 75 1.1 0.0 0.0 
Remain Dutiable  6,435  93.1 0.5 51.2 
TOTAL  6,910  100.0  1.0 100.0  
Note:  Tariff lines s ubject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are also excluded . 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data from WTO -IDB and Pakistan . 
 
3.8.  In addition to tariff elimina tion, Mauritius has committed to reduce tariff rates on 48 tariff 
lines (0.8% of the tariff). The lines correspond to around 1.2% of Mauritius' average imports from 
Pakistan in 2004 -2006. The products concerned include: flowers, vegetables and fruit, food 
preparations, tobacco products, wood and articles of wood and other made up textiles. The duties 
are reduced, in most cases, by a margin of preference of 50% of the MFN applied tariff.  
3.1.3   Liberalization schedule  
3.9.  Table  3.3 and Chart 3.1 below show tariff elimi nation by Mauritius under the Agreement 
organized by broad HS Section  and by HS Chapter . Table 3.3 shows that Mauritius will eliminate 
                                                
7 In 2007, Pakistan's tariff contained 6,910 tariff lines at the HS eight digit level. Of these 99.6% had 
ad valorem  rates of duty, while 44 lines carried specific rates of duty.  WT/COMTD/RTA/ 7/1 
 
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  tariffs only in HS Sections XV (base metals) and XXI (works of art) once implementation is 
complete . Chart 3.1 shows that  for most HS Chapters there is no difference between the final 
applied MFN and preferential duties for lines remaining dutiable. The HS Chapters for which 
Mauritius provides tariff preferences to Pakistan and where the final preferential average tariff for  
imports from Pakistan is lower than the corresponding MFN average are: HS 6 (live trees and other 
plants) , 7 (edible vegetables) , 8 (edible fruit and nuts) , 19 (preparations of cereal) , 24 (tobacco 
and manufactured tobacco substitutes) , 44 (wood and artic les of wood) , and 63  (other made up 
textile articles) . The differences in the average rates range from 2.2 percentage points in HS 7 to 
15 percentage points for HS 6; Chapters 61 and 62 (articles of apparel and clothing) contain 
specific duties for which n o ad valorem  equivalents were available.  
Table 3.3 Mauritius: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free lines 
under  
MFN 2007  Number of duty -
free lines under 
the Agreement  
Remain 
dutiable  Avg. F inal Tariff  
(Dutiable)  
2007  2008  
I 5.8 237 178   59 23.9 
II 3.9 274 203 2  69 12.0 
III 2.3 46 36   10 10.5 
IV 14.9 271 110 2 2 157 24.4 
V 1.0 170 159  9 2 15.0 
VI 1.7 890 837   53 28.9 
VII 4.3 274 217   57 20.5 
VIII 3.2 74 66   8 30.0 
IX 4.6 114 80   34 13.5 
X 4.7 175 145   30 27.5 
XI 1.5 1,125  738  31 356 16.9 
XII 9.5 103 45   58 30.0 
XIII 8.6 176 101   75 20.2 
XIV 0.0 57 57    - 
XV 1.2 702 654  1 47 16.9 
XVI 2.4 840 746 1  93 21.3 
XVII 3.8 275 217   58 18.1 
XVIII 0.7 235 224   11 15.0 
XIX 27.3 22 2   20 30.0 
XX 8.3 171 106  1 64 22.0 
XXI 0.0 7 7    - 
Total  3.5 6,238  4,928  5 44 1,261  21.3 
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  parts of alternate 
rates are included .  
 Based on the HS2007 nomenclature.  
Source:  WTO estimates based on data provided by Mauritius.  WT/COMTD/RTA/ 7/1 
 
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  Chart 3.1  Mauritius: Average of dutiable rates, by HS Chapter  
05101520253035
01 02 03 04 06 07 08 09 11 15 16 17 18 19 20 21 22 23 24Average Duty Rate
HS Chapter01-24
05101520253035
25293233343638394042444546484956575961*62* 636465666768697072737476838485879093949596Average Duty Rate
HS Chapter25-97
Preferential MFN* Specific duties only
 
Based on the HS 2007 nomenclature . 
Source:  WTO estimates based on data from WTO -IDB and Mauritius.  
 
3.10.   Table 3.4 a nd Chart 3.2 below show tariff elimination by Pakistan under the Agreement 
organized by broad HS Section and by HS Chapter. Table 3.4 shows that at the end of 
implementation Pakistan will r etain tariffs across all HS Sections, eliminating some tariffs unde r 
HS Sections II, III, IV, VI, X, XI, XV, XVI and XX.  Chart 3.2 shows no difference between average 
applied MFN and preferential tariffs by HS Chapter. Average (preferential and MFN) applied tariffs 
range from 5% for HS Chapters 3 1 (fertilizers), 8 1 (other  base metals), and 88 (aircraft), to 
71.3% for HS 2 2 (beverages, spirits and vinegar).  
Table 3.4 Pakistan: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free lines 
under the  
MFN 2007  Number of duty -
free lines under 
the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
2008  
I 11.7 248 24  224 13.0 
II 10.9 312 68 12 232 13.8 
III 11.8 54 0 1 53 12.2 
IV 24.1 229 0 19 210 24.5 
V 8.2 195 24  171 9.3 WT/COMTD/RTA/ 7/1 
 
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  HS 
Section  MFN 
Average  
% No. of 
lines  Duty -free lines 
under the  
MFN 2007  Number of duty -
free lines under 
the Agreement  Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
2008  
VI 8.3 1,153  51 14 1,088  8.6 
VII 16.9 300 21  279 18.2 
VIII 10.2 93 38  55 17.2 
IX 12.1 106 34  72 17.8 
X 16.0 182 28 3 151 18.9 
XI 18.8 920 30 19 871 19.3 
XII 23.2 53 0  53 23.2 
XIII 21.9 191 0  191 21.9 
XIV 5.0 60 3  57 5.3 
XV 13.7 761 24 2 735 14.1 
XVI 12.8 1,247  46 1 1,200  13.2 
XVII 33.3 287 1  286 33.4 
XVIII 9.4 274 7  267 9.7 
XIX 20.2 52 0  52 20.2 
XX 20.5 186 1 4 181 20.6 
XXI 5.7 7 0  7 5.7 
Total  14.5 6,910  400 75 6,435  15.4 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are also excluded . 
 Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data from WTO -IDB and Pakistan . WT/COMTD/RTA/ 7/1 
 
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  Chart 3.2  Pakistan: Average of dutiable rates, by HS Chapter  
01020304050607080
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24Average Duty Rate
HS Chapter01-24
051015202530354045
25 27 29 31 33 35 37 39 41 43 45 47 49 51 53 55 57 59 61 63 65 67 69 71 73 75 78 80 82 84 86 88 90 92 94 96Average Duty Rate
HS Chapter25-97
Preferential MFN
 
Based on the HS 2007 nomenclature . 
Source:  WTO es timates based on data from WTO -IDB and Pakistan.  
 
3.1.4   Tariff rate quota s 
3.11.   Pakistan provides additional preferential market access through tariff rate quotas (TRQs) for 
textiles and clothing products as listed in Annex B of the Agreement (Table 3.5).  
3.12.   The TRQs a pply to products in Chapters 61 and 62 (articles of textiles and clothing) and 
provide either a 35% or 40% margin of preference over the applied MFN rate, which in 2007 was 
25%. The preferential rate applies to imports of 200,000 or 300,000 pieces per tari ff line per year.  
Mauritius does not provide TRQs under the Agreement.  
Table 3.5. Tariff rate quotas provided by Pakistan for imports from Mauritius  
HS code  MFN rate 
2007  Margin of 
Preference  
6103.42.00, 6108.91.00, 6111.20.00, 6112.41.00, 6112.49.00, 
6203.11.00, 6203.19.10, 6203.19.90, 6203.31.00, 6203.32.00, 
6203.33.00, 6203.39.00, 6204.32.00, 6204.61.00, 6204.62.10, 
6204.62.20, 6204.63.00, 6204.63.10, 6204.63.20, 6204.69.00, 
6206.30.00, 6206.30.10, 6206.30.20, 6206.30.30, 6206.30.40, 
6206.40.00, 6206.4 0.10, 6206.40.20, 6206.40.30, 6206.40.40, 
6209.20.10, 6209.30.00  25% 35% of the MFN rate 
for 200,000 pieces 
per tariff line  WT/COMTD/RTA/ 7/1 
 
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  HS code  MFN rate 
2007  Margin of 
Preference  
6103.32.00, 6105.10.00, 6105.20.00, 6108.31.00, 6108.39.00, 
6109.10.00, 6109.90.90, 6112.39.00, 6203.42.00, 6203.43.00,  
6205.20, 6 208.21.00, 6212.10.00  25% 40% of the MFN rate 
for 300,000 pieces 
per tariff line  
Source:  WTO estimates based on data provided from Pakistan.  
 
3.2  Rules of origin  
3.13.   Article 11 and Annex C to the Agreement define  the Agreement's rules of origin. The 
Agreement co nfers origin on products that are wholly  produced or obtained in the territory of the 
exporting Party; products not wholly produced in the territory of the exporting Party also qualify 
for preferential treatment if the total value of the materials, parts o r produce originating from 
outside the territory of the exporting Party does not exceed 65% of the FOB value of the product 
and provided that the final process of manufacturing takes place within the territory of the Party 
and has undergone sufficient proc essing.  Sufficient working or processing is defined by the 
Agreement as a change in tariff classification (CTC) at the HS six -digit level.  Minimal operations 
and processes listed in Article  7 are not to be included in calculations of sufficient processes, nor is 
it necessary to establish whether power, fuel, plant and equipment and machines and tools used to 
obtain the final products origina te in third parties (Article  6). Product specific rules are to be 
defined at a later stage.  According to the Parties t his has not been formally discussed so far.  
3.14.   Bilateral cumulation between the parties is permitted as long as the value addition in the 
exporting Party is at least 25% of the FOB value of the product concerned, and that the aggregate 
value addition in the t erritories of the Parties is at least 35% of the FOB  value of the product 
(Article  8). 
3.15.   Under Article 10 goods that are directly transported without passing through the territory of 
third parties are considered to be directly consigned. Goods that are trans ported through third 
parties, with or without transhipment or temporary storage, can be considered originating if the 
transit is justified for geographical reasons or for transportation requirements. Such products 
should not have entered into trade or cons umption in the third party, nor any operation other than 
unloading and reloading or any operation required to keep them in good condition. Products that 
have undergone subsequent production or any operation outside the territories of the Parties other 
than operations necessary to preserve them in good condition or to transport them to the territory 
of the importing Party, shall not be considered originating.  
3.16.   Certificates of origin as described in Schedule B to the Annex are required for products to be 
deter mined eligible for preferential treatment  (Article 13) . The Certificate shall be issued by an 
authority designated by the Government of the exporting Party , and notified to the other Party in 
accordance with procedures described in S chedule A (on operation al procedures for the rules of 
origin) to the Annex. The Parties will cooperate to specify the origin of inputs in the Certificate; 
take measures necessary to address, to investigate and where appropriate to take legal and/or 
administrative action to preve nt circumvention of the Agreement through a false declaration 
concerning country of origin or falsification of original documents; and cooperate fully, consistent 
with their domestic laws and procedures, in instances of circumvention or alleged circumventi on of 
the Agreement, to address problems arising from circumvention, including by facilitating joint plant 
visits and contacts by representatives of the Parties upon request and on a case by case basis. If a 
Party believes that the rules of origin are bein g circumvented, it may request consultations to 
address the matter to seek a mutually satisfactory resolution. The consultations are to be held 
promptly  (Article 15) .  
3.17.   The rules of origin may be reviewed as and when necessary, upon request by either Party,  
and may be modified as mutually agreed (Article 16).  
3.3  Export duties and charges, and quantitative restrictions  
3.18.   There are no specific references in the Agreement to export duties and charges or 
quantitative restrictions on exports.  WT/COMTD/RTA/ 7/1 
 
- 14 - 
 
  3.4  Regulatory Provisions of  the Agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.19.   Sanitary or phytosanitary measures are to be applied to the extent necessary to protect 
human, animal or plant life or health and should not be prepared, adopted or applied so as to 
create unnece ssary obstacles to the Parties' mutual trade or to protect domestic production. SPS 
measures applied pursuant to the Agreement shall be based on internationally established 
scientific principles and supported by sufficient evidence, taking into account the  availability of 
relevant scientific information and regional conditions (Article 18).  
3.4.1.2   Technical barriers to trade  
3.20.   Under Article 17 the Parties agree to ensure that standards or technical regulations are not 
prepared, adopted or applied so as to create unn ecessary obstacles to their mutual trade or to 
protect domestic production. They must fulfil legitimate objectives taking into account any risk 
factor, including available scientific and technical information as well as the intended end use of 
products.  
3.4.2   Safeguard mechanisms  
3.21.   Safeguard measures may be taken where any product is imported into the territory of a 
Party in such a manner or in such quantities as to cause or threaten to cause serious injury in the 
territory of that Party. In such cases, the Party affected may take a safeguard after prior 
consultations with the other Party, except in critical circumstances, by suspending provisionally the 
preferential treatment accorded to the product concerned by the Agreement (Article 13).  
3.22.   Any suspension must be n otified to the other Party and the Parties shall enter into 
consultations to reach a mutually acceptable agreement through the Committee established by the 
Agreement. The consultations shall take place in accordance with the provisions of Articles 20 and 
21 of the Agreement (consultations and dispute settlement respectively).  
3.23.   The Agreement also has a prohibition and shortage clause which allows imports to be 
prohibited under certain circumstances (Article 15 – see Sections 3.4.6 and 4.3 below).  
3.4.3   Anti-dumping  and countervailing measures  
3.24.   Anti-dumping and countervailing measures may be taken by the Parties under Article 14. 
For anti -dumping, where the Party determines that dumping8 is taking place in its territory of 
products originating in the other Party, it m ay impose an anti -dumping duty on the products 
concerned, if it determines that the dumping causes, or threatens to cause, material injury to 
domestic industry or to retard materially the establishment of a domestic industry.  
3.25.   The Parties are also free to apply countervailing measures in accordance with the provisions 
of the relevant WTO Agreements in cases where prices are influenced by unfair trade practices 
such as subsidies. No such measures have been taken to date according to the Parties . 
                                                
8 Dumping is defined by t he Agreement as "the introduction of a product into the commerce of the other 
Party at less than its normal value which is the comparable price in the ordinary course of trade for the like 
product destined for consumption in the exporting country, or, in t he absence of such domestic price, is either 
the highest comparable price for the like product for export to any third country in the ordinary course of 
trade, or the cost of production of the product in the country of origin plus reasonable addition for s elling cost 
and profit.  WT/COMTD/RTA/ 7/1 
 
- 15 - 
 
  3.4.4   Subsidies an d State -aid 
3.26.   There are no explicit provisions relating to subsidies and State -aid in the Agreement.  
3.27.   Article 16 permits the Parties to maintain or establish a State trading enterprise as provided 
for under Article XVII of GATT 1994. Each Party shall ensure that a state trading enterprise falling 
under its jurisdiction acts in a manner consistent with the provisions of the Agreement and accord 
non-discriminatory treatment in imports from and exports to the other Party.  
3.4.5   Customs -related procedures  
3.28.   Article 12 on  Customs valuation states that matters relating to customs valuation are to be 
governed by Article VII of GATT 1994 and the WTO Agreement on the Implementation of 
Article  VII of GATT 1994.  Customs related procedures are also contained in the provisions on the 
rules of origin and Certificates of Origin (Section 3.2 above).  
3.4.6   Other regulations  
3.29.   Article 15 permits the Parties to restrict imports from each other if this is necessary to 
remove or forestall a serious shortage, or threat thereof, of a product essenti al to the exporting 
Party.  The Parties indicate that they have not taken any such measures to date.   
3.5  Sector -Specific Provisions of the Agreement  
3.30.   There are no sector -specific provisions in the Agreement.  
4  GENERAL PROVISIONS O F THE AGREEMENT  
4.1  Transparency  
4.1.  Under Article 9 of the Agreement the Parties agree to ensure transparency in their relevant 
regulations and practices through publication of these regulations. They will also notify each other 
of existing and new measures which pertain to or may affect the ope ration of the Agreement. 
Furthermore, where any regulation, practice or notification has been made by a Party in a 
language other than English, an English translation of the text will be provided to the other Party.  
4.2  Current payments and capital movements  
4.2.  There are no provisions on current payments and capital movements under the Agreement. 
According to the Parties, this issues will be discussed if the Agreement is expanded or under FTA 
arrangements . 
4.3  Exceptions  
4.3.  The Parties agree not to apply measures in a ma nner so as to constitute an arbitrary or 
unjustifiable discrimination, or a disguised restriction on their mutual trade. Subject to this 
commitment, nothing in the Agreement shall preclude prohibitions and/or restrictions on imports 
or exports of products,  which are justified on the grounds of public morality; religious values; 
national security; the protection of human, animal and plant life and health; the protection of 
national treasures possessing artistic, historic or archaeological  value; the protecti on of 
exhaustible natural resources and genetic reserves; or regulatory restrictions on trade in gold or 
silver. Furthermore, nothing in the Agreement shall be understood to require either Party to 
provide any information, the disclosure of which is contra ry to its essential security interests  
(Article 10) .  
4.4.  If a Party wishes to apply an exception as provided for by the Agreement, it shall notify the 
other Party and accord sympathetic consideration to any representation that may be made by that 
Party.  WT/COMTD/RTA/ 7/1 
 
- 16 - 
 
  4.5.  Under  Article 15 of the Agreement, import prohibitions by the Parties are permitted for 
products containing any inputs originating in any third party that the Party does not provide 
diplomatic recognition to or that is not covered in its trade policy. Any such prohibition must be 
notified to the other Party immediately.  
4.4  Accession and Withdrawal  
4.6.  There are no provisions for third parties to accede to the Agreement. Either Party may 
terminate the Agreement through a written notification to the other Party. The Agre ement shall 
terminate six months following the date of the notification (Article 22).  
4.5  Institutional framework  
4.7.  The Agreement in Article 19 establishes a Joint Trade Committee consisting of Officials of the 
Parties. It shall review progress made in the impl ementation of the Agreement, including the 
review of notified para -tariff and non -tariff barriers, and any other functions under the Agreement. 
It shall meet initially within three months of the entry into force of the Agreement and at least 
once a year th ereafter. It shall set out its rules of procedure at its first meeting and shall set up 
any sub -committees and/or working groups for any specific purposes it may consider necessary. 
According to the Parties, t he Joint Trade Committee has not met yet. The l ast Joint Working Group 
meeting held in 2014 recommended that the Joint Trade Committee and the Sub -Committee on 
Customs matters be established. The latter has been established and met in September 2015 in 
Islamabad.  
4.8.  Pakistan: the Joint Trade Committee has  not yet been convened . Any bilateral issues under 
the PTA are handled at the Joint Working Group Forum.  
4.6  Dispute settlement  
4.9.  Article 20 deals with consultations, while Article 21 contains dispute settlement provisions. 
Under Article 20 each Party shall acco rd sympathetic consideration and adequate opportunity for 
consultations regarding any representations that may be made by the other Party on any matter 
affecting the operation of the Agreement. Such consultations shall take place in the Committee 
formed by  the Agreement which shall meet at the request of other Party to consider any matter 
falling under the Agreement.  
4.10.   Any dispute between the Parties on the interpretation and application of the provisions of 
the Agreement or any instrument adopted within its framework concerning the rights and 
obligations under the Parties shall be amicably settled through consultations . While  under 
Article 20, "consultations" serve the purpose of discussing  any matter related to the 
operationaliza tion of the Agreement , consul tations under Article 21 are  for resolving dispute s that 
may arise between the Parties.  Where a request for consultations is made pursuant to Article 21, 
the other Party shall, unless mutually agreed otherwise, reply to the request within 15 days of its 
receipt and enter into consultations in good faith, no more than 30 days after the date of receipt of 
the request, or any other period mutually agreed by the Parties, with a view to reaching a 
mutually satisfactory solution.  If the requested Party does not r espond to the request or enter into 
consultations in this period of time, the matter shall be dealt with in accordance with the working 
procedures drawn up by the Committee.  
4.11.   The consultations will be confidential and without prejudice to the rights of the  Parties in 
any further conciliatory proceedings. Any dispute not settled within 30 days or any other period as 
agreed, the consultations shall be referred to the Committee which shall resolve the dispute 
according to its working procedures.  
4.7  Relationship w ith other agreements concluded by the Parties  
4.12.   The Parties in Article 2 affirm their existing rights and obligations with respect to each other 
under the Marrakesh Agreement established the WTO and other treaties or agreements to which 
they are signatories.  WT/COMTD/RTA/ 7/1 
 
- 17 - 
 
  4.13.   Table 4.1 below lists all other RTAs (notified and non -notified) to which the Parties are a 
party.  
Table 4.1 Pakistan and Mauritius: Participation in other RTAs (notified and non -notified 
in force), as of 28 June 2016  
RTA Name  Date of entry 
into force  Coverage  GATT/WTO Notification  
Year WTO Provision  
Mauritius  
Southern African 
Development Community 
(SADC) - Accession of 
Seychellesa 25-May-15 Goods  2016 GATT Art. XXIV  
Turkey - Mauritius  01-Jun-13 Goods  2013 GATT Art. XXIV  
EU - Eastern and Southern 
Africa States Interim EPA  14-May-12 Goods  2012 GATT Art. XXIV  
Southern African 
Development Community 
(SADC)a 01-Sep-00 Goods  2004 GATT Art. XXIV  
Common Market for Eastern 
and Southern Africa 
(COMESA)  08-Dec-94 Goods  1995 Enabling Clause  
SADC - Accession of 
Madagascara 1981 Goods  Not notified  
COMESA - Accessions of DR 
Congo, Djibouti, Egypt, Libya, 
Madagascar, Seychellesb DR Congo: n.a.  
Djibouti: 1981  
Egypt: 1998  
Libya: 2006  
Madagascar: n.a.  
Seychelles: 1993  Goods  Not notified  
Indian Ocean Commission 
(IOC)c n.a. Goods  Not notified  
Pakistan  
Pakistan - China  01-Jul-07 
10-Oct-09 Goods  
Services  2008 
2010 GATT Art. XXIV  
GATS Art. V  
Pakistan - Malaysia  01-Jan-08 Goods & Services  2008 Enabling Clause & GATS Art . V 
South Asian Free Trade 
Agreement (SAFTA)  01-Jan-06 Goods  2008 Enabling Clause  
Pakistan - Sri Lanka  12-Jun-05 Goods  2008 Enabling Clause  
South Asian Preferential 
Trade Arrangement (SAPTA)  07-Dec-95 Goods  1997 Enabling Clause  
Economic Cooperation 
Organization (ECO)d 17-Feb-92 Goods  1992 Enabling Clause  
Global System of Trade 
Preferences among 
Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Protocol on Trade 
Negotiations (PTN)  11-Feb-73 Goods  1971 Enabling Clause  
Pakistan - Iran 01-Sep-06 Goods  Not notified  
SAFTA - Accession of 
Afghanistan  07-Aug-11 Goods  Not notified  
SAARC Agreement on Trade 
in Services (SATIS)  29-Nov-12 Services  Not notified  
Pakistan - Indonesia   
03-Feb-13   Not notified  
ECO - Accessions of 
Afghanistan, Azerbai jan, Iran, 
Kazakhstan, Kyrgyz Republic, 
Pakistan, Tajikistan, Turkey, 
Turkmenistan, Uzbekistand 2008 Goods  Not notified  
n.a.: Not available.  
a WTO notification on 2 August 2004 (WT/REG176/N/1/Rev.1) no longer reflects the current 
membership of SADC and ne eds to be updated.  The Democratic Republic of Congo is a member of 
SADC but is not a party to the Trade Protocol.  
b WTO notification on 4 May 1995 (WT/COMTD/N/3) no longer reflects the current membership of 
COMESA and needs to be updated.  WT/COMTD/RTA/ 7/1 
 
- 18 - 
 
  c Mauritius indic ates that " Members of the IOC have initiated trade liberalization in 1996 but so far, 
only Madagascar and Mauritius are trading under preferences. Because most IOC members are also 
Members of the COMESA, they are trading and implementing a COMESA type trad e regime ". 
d  WTO notification on 10 July 1992 (L/7047) no longer reflects the current membership of ECO and 
needs to be updated.  Pakistan indicates that the " Agreement  was signed in 2 003 and came into 
force in 2008;  however, the agreement is not yet opera tional due to issues on difference of 
interpretation on its entry into force and on tariff concession modality ." 
Source:  WTO Secretariat.  
4.8  Government procurement  
4.14.   There are no provisions on Government procurement in the Agreement.  
4.9  Intellectual Property Right s 
4.15.   There are no provisions on intellectual property rights in the Agreement.  WT/COMTD/RTA/ 7/1 
 
- 19 - 
 
  ANNEX 1  
1. Tables A1.1 and A1.2 show the Parties tariff elimination schedule by all, agricultural and 
non-agricultural products. In 2007 Mauritius overall average MFN tariff was 3.5% ; it was 
considerably lower at 2.7% for non -agricultural products than for agricultural products at 8.5%. 
Around 79% of its tariff was duty free on an MFN basis (81.5% for non-agricultural products and 
61.2% for agricultural products). As a result of the A greement entering into force, the overall 
average tariff fell for imports from Pakistan to 3.3%, and to 2.6% and 8.5%, respectively, for non -
agricultural and agricultural products.  Pakistani exporters benefited from an average margin of 
preference of 8.6% overall and 3.7% and 5.9% respectively, for non -agricultural and agricultural 
products.  At the end of implementation in 2008, 79.8% of the tariff became duty free for imports 
from Pakistan, 82.3% for non -agricultural products and 61.9% for agricultural pro ducts.  
Table A1. 1 Mauritius: Indicators of MFN tariff rates and preferential rates for imports 
from Pakistan  
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 2007 3.5 21.7 79.0 8.5 22.0 61.2 2.7 21.6 81.5 
Pakistan  2007 3.3 20.8 79.1 8.0 21.0 61.7 2.6 20.7 81.5 
2008 3.2 21.3 79.8 7.9 20.9 61.9 2.5 21.4 82.3 
a WTO Definition.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are also excluded . Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data from WTO IDB and Mauritius.  
 
2. In 2007 Pakistan's overall average MFN tariff was 14.5%, and respectively 14.5% and 
14.8%, for non -agricultural  and agricultural products. The total share of duty free lines for MFN 
imports was 5.8%, 4.6% for non -agricultural products and 15% for agricultural products. When 
the Agreement entered into force, Pakistan's overall average tariff for imports from Mauriti us fell 
to 14.3%; it was 14.3% for non -agricultural products and 14.2% for agricultural products. The 
total share of duty free lines for imports from Mauritius increased to 6.9%, 5.4% for 
non-agricultural products and 18.1% for agricultural products. As a result of the Agreement 
entering into force, exporters from Mauritius benefited from an average margin of preference of 
1.4% overall, 1.4%  for non -agricultural products and 4.1% for agricultural products.  
Table A1. 2 Pakistan: In dicators of MFN tariff rates and preferential rates for imports 
from Mauritius  
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 2007 14.5 15.4 5.8 14.8 17.5 15.0 14.5 15.2 4.6 
Mauritius  2007 14.4 15.3 5.8 14.5 17.2 15.0 14.4 15.1 4.6 
 2008 14.3 15.4 6.9 14.2 17.5 18.1 14.3 15.1 5.4 
a WTO Definition.  
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
 averages, specific rates are also excluded . Based on the HS 2007 nomenclature.  
Source:  WTO estimates based on data from WTO -IDB and Pakistan . WT/COMTD/RTA/ 7/1 
 
- 20 - 
 
  3. Tables A1.3 and A1.4 show market access opportunities under the Agreement respectively 
for the top 25 global exports from Pakistan and Mauritius to each others' mark ets. Table A1.3 
shows that the top 25 global exports from Mauritius accounted for 54.4% of its global exports and 
were covered under 37 tariff lines at the HS eight digit level. Of these 37 lines, 27 were already 
duty free on an MFN basis. As a result of t he Agreement, two further line (toilet and kitchen linen 
and carpets) was liberalized in 2008, while eight lines will remain subject to duties.  
Table A1.3  Mauritius: Market access opportunities under the agreement for Pakistan's 
top 25 exports to the world  
Pakistan's top export products  
in 2004 -2006  Access Conditions to Mauritius's import 
markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2007  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
dutiable 
lines  No. 
of 
duty 
free 
lines  
2008  
100630  Semi-milled or wholly milled rice, 
whether or not polished or glazed  6.2 0.0  1   
630231  Bedlinen of cotton  6.1 15.0 1   1 
271019  Medium oils and preparations, of 
petroleum or bituminous minerals, n.e.s.  3.8 0.0  11   
630260  Toilet linen and kitchen linen, of terry 
towelling or similar terry fabrics of cotton  3.6 30.0 1  1  
610510  Men's or boys' shirts of cotton, knitted or 
crocheted  3.3 0.0 1   1 
520512  Single cotton yarn, of uncombe d fibres, 
containing >= 85% cotton by weight and 
with a linear density of 232,56 decitex to 
< 714,29 decitex "> MN 14 to MN 43"  3.3 0.0  1   
620342  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts, of cotton  2.9 0.0 1 1  1 
520819  Woven fabrics of cotton, containing >= 
85% cotton by weight and weighing <= 
200 g/m², unbleached  2.8 0.0  1   
420310  Articles of apparel, of leather or 
composition leather  2.4 0.0  1   
521051  Plain woven fabrics of cotton, containing 
predominantly, but <  85% cotton by 
weight, mixed principally or solely with 
man-made fibres and weighing <= 200 
g/m², printed  1.8 0.0  1   
570110  Carpets and other textile floor coverings, 
of wool or fine animal hair, knotted, 
whether or not made up  1.6 15.0 1  1  
630210  Bedlinen, knitted or crocheted  1.5 15.0 1   1 
520532  Multiple "folded" or cabled cotton yarn, of 
uncombed fibres, containing >= 85% 
cotton by weight and with a linear density 
of 232,56 decitex to < 714,29 decitex "> 
MN 14 to MN 43" per single yarn  1.5 0.0  1   
521213  Woven fabrics of cotton, containing 
predominantly, but < 85% cotton by 
weight, other than those mixed 
principally or solely with man -made 
fibres, weighing <= 200 g/m², dyed  1.5 0.0  1   
630232  Bedlinen of man -made fibres  1.5 15.0 1   1 
610910 T-shirts, singlets and other vests of 
cotton, knitted or crocheted  1.3 0.0 1   1 
950662  Inflatable balls  1.3 0.0  1   
630710  Floorcloths, dishcloths, dusters and 
similar cleaning cloths, of all types of 
textile materials  1.2 0.0  1   WT/COMTD/RTA/ 7/1 
 
- 21 - 
 
  Pakistan's top export products  
in 2004 -2006  Access Conditions to Mauritius's import 
markets  
HS number and description of the product  Share in 
global 
exports 
(%) MFN 2007  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
dutiable 
lines  No. 
of 
duty 
free 
lines  
2008  
520522  Single co tton yarn, of combed fibres, 
containing >= 85% cotton by weight and 
with a linear density of 232,56 decitex to 
< 714,29 decitex "> MN 14 to MN 43"  1.1 0.0  1   
521031  Plain woven fabrics of cotton, containing 
predominantly, but < 85% cotton by 
weight, mi xed principally or solely with 
man-made fibres and weighing <= 200 
g/m², dyed  1.1 0.0  1   
901890  Instruments and appliances used in 
medical, surgical or veterinary sciences, 
n.e.s.  1.0 0.0  1   
620462  Women's or girls' trousers, bib and brace 
overalls, breeches and shorts of cotton  1.0 0.0 1 1  1 
420329  Gloves, mittens and mitts, of leather or 
composition leather  0.9 0.0  1   
520511  Single cotton yarn, of uncombed fibres, 
containing >= 85% cotton by weight and 
with a linear density of >= 714,29 
decitex "<= MN 14"  0.9 0.0  1   
630239  Bedlinen of textile materials  0.8 15.0 1   1 
 Total 54.4 17.5 10 27 2 8 
Based on the HS 2007 nomenclature . 
Source:   WTO estimates based on data from WTO IDB, UNSD Comtrade and Mauritius.  
 
4. Table A1.4 shows market acces s opportunities for Mauritius' top 25 in Pakistan. These 
exports accounted for 76.1% of Mauritius' global exports during 2004 -06 and were covered by 
47 lines at the HS eight digit level. As a result of the Agreement five lines were liberalized in 200 8, 
while 41 lines remain subject to duty for imports from Mauritius.  
Table A1.4 Pakistan: Market access opportunities under the agreement for Mauritius's 
top 25 exports to the world  
Mauritius's top export products in  
2004 -2006  Access Conditions to Pakistan's im port markets  
HS number and description of the product  Share 
in 
global 
exports 
(%) MFN 2007  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
dutiable 
lines  No. of 
duty 
free 
lines  
2008  
610910  T-shirts, sing lets and other vests of 
cotton, knitted or crocheted  17.6 25.0 1   1 
170111  Raw cane sugar  17.2 15.0 1  1  
620520  Mens or boys shirts of cotton  5.9 25.0 3   3 
160414  Prepared or preserved tunas, skipjack 
and atlantic bonito, whole or in pieces  5.7 20.0 1  1  
620342  Men's or boys' trousers, bib and brace 
overalls, breeches and shorts, of cotton  2.5 25.0 1   1 WT/COMTD/RTA/ 7/1 
 
- 22 - 
 
  Mauritius's top export products in  
2004 -2006  Access Conditions to Pakistan's im port markets  
HS number and description of the product  Share 
in 
global 
exports 
(%) MFN 2007  No. of duty 
free lines 
under the 
agreement  
Remain Dutiable  
Average 
MFN 
applied 
rate 
(%) No. of 
dutiable 
lines  No. of 
duty 
free 
lines  
2008  
851762  Machines for the reception, conversion 
and transmission or regeneration of 
voice, images or other data, incl. 
switching and routing app aratus  2.3 7.1 7   7 
851761  Base stations of apparatus for the 
transmission or reception of voice, 
images or other data  2.3 20.0 1   1 
851712  Telephones for cellular networks 
"mobile telephones" or for other 
wireless networks  2.3 13.3 2 1  2 
852560  Transmission apparatus for radio -
broadcasting or television, 
incorporating reception apparatus  2.3 7.5 8   8 
610990  T-shirts, singlets and other vests of 
textile materials, knitted or crocheted  2.2 25.0 2   2 
710239  Diamonds, worked, but not mounted or 
set  2.1 5.0 1   1 
611020  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, of 
cotton, knitted or crocheted  1.8 25.0 1  1  
610510  Mens or boys shirts of cotton, knitted or 
crocheted  1.5 25.0 1   1 
620462  Women's or girls' trousers, bib and 
brace overalls, breeches and shorts of 
cotton  1.3 25.0 3   3 
010611  Live primates  1.3 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  1.2 5.0 3   3 
611090  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, of 
textile materials, knitted or crocheted  1.1 25.0 1  1  
611011  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, of wool, 
knitted or crocheted  1.0 25.0 1  1  
030361  Frozen  swordfish "xiphias gladius"  0.8 10.0 1   1 
030362  Frozen toothfish "dissostichus spp."  0.8 10.0 1   1 
030379  Frozen freshwater and saltwater fish  0.8 10.0 1   1 
520942  Denim, containing >= 85% cotton by 
weight and weighing > 200 g/m², 
made of yarn of different colours  0.6 25.0 1   1 
880240  Aeroplanes and other powered aircraft 
of an of an unladen weight > 15.000 kg  0.6 5.0 1   1 
510610  Carded wool yarn containing >= 85% 
wool by weight  0.5 5.0 1   1 
611019  Jerseys, pullovers, cardigans, 
waistcoats and similar articles, of fine 
animal hair, knitted or crocheted  0.4 25.0 1   1 
TOTALS  76.1 16.5 46 1 5 41 
Note:  Tariff lines subject to in -quota rates are excluded in the computation . For the calculation of 
averages, specific rates are also excluded . Based on the HS 2007 nomenclature.  
 
Source:  WTO estimates based on data from WTO IDB, UNSD, Comtrade and Pakistan . 
 
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