WORLD TRADE  
ORGANIZATION  TN/MA/S/15 
6 July 2005 
 (05-2972) 
Negotiating Group on Market Access  
  
STATISTICAL INDICATORS RELATED TO  
TARIFF LINES BOUND AT LOW RATES 
 
Note by the Secretariat
1 
  I. INTRODUCTION 
1. Following a request from Negotiating Group on Ma rket Access concerning the issue of tariff 
lines bound at low rates, the Secretariat did some analysis on the tariff profiles and related import 
flows with particular emphasis on low duties.  Th e data were taken from the Consolidated Tariff 
Schedules (CTS) database and the Integrated Data Base (IDB).
 2  The product coverage is limited to 
non-agricultural products, i.e. all products not in cluded in the WTO Agreement on Agriculture.  
II. FREQUENCY DISTRIBUTION OF BOUND DUTIES AND CORRESPONDING 
IMPORT FLOWS 
2. A frequency distribution of ad valorem  bound duties at the tariff line level as they appear in 
the CTS is shown in Table 1. The class intervals fo r the duty rates were set to one per cent intervals 
up to five per cent with duty free lines in a separate class interval.  Bound duties higher than five per 
cent and non ad valore m duties are also presented to give a co mplete profile of the bound duties for 
each Member.  The  table shows the number of bound tariff lines for each class interval for each 
Member's schedule and the corresponding pe rcentage based on all bound tariff lines. 
3. For Members for which IDB/CTS linked files have already been established the 
corresponding import flow for each class interval of bound duty are presented in Table 2. Only 
Members with available import data and with non zero duties at or below 5 percent are retained in this 
table.  The import value corresponding to unbound tariff lines was calculated as the difference between total imports of non-agriculture produc ts and imports for bound tariff lines only. The 
percentage share was based on total NAMA imports. 
                                                     
 
1 This document has been prepared under the Secretar iat's own responsibility and without prejudice to 
the positions of Members and to their rights and obligations under the WTO. 
2  The CTS includes all WTO Members’ consolidated certified concessions on goods. In some cases, 
the most recent certifications may not yet have been in cluded; in some other cases, uncertified rectifications, 
modifications and transpositions have already been included. TN/MA/S/15 
Page 2  
 
 Table 1. Distribution of final bound duties by duty ranges 
(Number of tariff lines and per cent) 
 
Range of a d valorem  bound duty 
Member  Duty 
Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5 > 5 NAV All tariff 
lines 
Albania No 3,078       2,515 2,857   8,450
  % 36.4       29.8 33.8   100
Angola No             4,441   4,441
  %           100.0   100
No             5,158   5,158 Antigua and 
Barbuda  %           100.0   100
Argentina No           10 8,372   8,382
  %         0.1 99.9   100
Armenia No 2,212       162 167 2,615   5,156
  % 42.9      3.1 3.2 50.7   100
Australia No 967 291 14 16 23 528 2,904 5 4,748
  % 20.4 6.1 0.3 0.3 0.5 11.1 61.2 0.1 100
Bahrain No             3,035   3,035
  %           100.0   100
Bangladesh No 1     10     123   134
  % 0.7    7.5    91.8   100
Barbados No             5,156   5,156
  %           100.0   100
Belize No             5,129   5,129
  %           100.0   100
Benin No 32       1 544 799   1,376
  % 2.3      0.1 39.5 58.1   100
Bolivarian Rep. No       4,864  4,864
of Venezuela %       100  100
Bolivia No             5,755   5,755
  %           100.0   100
Botswana No 900         396 9,922   11,218
  % 8.0       3.5 88.4   100
No 102 5 1   5 2 10,127   10,242 Brazil 
  % 1.0 0.0 0.0   0.0 0.0 98.9   100
Brunei 
Darussalam  No             5,231   5,231
 %           100.0   100
Bulgaria No 657     8 9 462 7,243 1 8,380
  % 7.8    0.1 0.1 5.5 86.4 0.0 100
Burkina Faso No 32       1 544 791   1,368
  % 2.3      0.1 39.8 57.8   100
Burundi No 20         80 375   475
  % 4.2       16.8 78.9   100
Cambodia No 76           5,816   5,892
  % 1.3         98.7   100
Cameroon No             4   4
  %           100.0   100
No 2,843 2 15 277 152 276 4,015 23 7,603 Canada 
  % 37.4 0.0 0.2 3.6 2.0 3.6 52.8 0.3 100
Central African  No             2,694   2,694
Rep.  %           100.0   100
Chad No             19   19
  %           100.0   100
Chile No 1     1     5,102   5,104
  % 0.0    0.0    100.0   100 TN/MA/S/15 
 Page 3 
 
 
 Range of a d valorem  bound duty 
Member  Duty 
Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5 > 5 NAV All tariff 
lines 
China No 546 44 119 198 256 468 4,547   6,178
  % 8.8 0.7 1.9 3.2 4.1 7.6 73.6   100
Colombia No             5,873   5,873
  %           100.0   100
Congo No           26 132   158
  %         16.5 83.5   100
Costa Rica No 270         17 6,499   6,786
  % 4.0       0.3 95.8   100
Croatia No 1,911   8 19 211 1,992 2,101   6,242
  % 30.6   0.1 0.3 3.4 31.9 33.7   100
Cuba No 77 28 15 42 43 51 705   961
  % 8.0 2.9 1.6 4.4 4.5 5.3 73.4   100
No 33     1 3 517 625   1,179 Côte d'Ivoire 
  % 2.8    0.1 0.3 43.9 53.0   100
DR of the  No           42 5,017   5,059
Congo %         0.8 99.2   100
Djibouti No 2           4,450   4,452
  % 0.0         100.0   100
No             4,892   4,892 Dominica   %           100.0   100
Dominican  No             4,436   4,436
Republic %           100.0   100
Ecuador No           111 5,778   5,889
  %         1.9 98.1   100
Egypt No 192   153 35   386 4,590   5,356
  % 3.6   2.9 0.7  7.2 85.7   100
No 213           4,972   5,185 El Salvador   % 4.1         95.9   100
European  No 2,525 20 608 1,168 704 476 2,753 40 8,294
Communities % 30.4 0.2 7.3 14.1 8.5 5.7 33.2 0.5 100
No             1,995   1,995 Fiji 
  %           100.0   100
FYR of  No 3,399 21 94 279 53 1,028 3,492 10 8,376
Macedonia  % 40.6 0.3 1.1 3.3 0.6 12.3 41.7 0.1 100
Gabon No             4,744   4,744
  %           100.0   100
Gambia No             24   24
  %           100.0   100
Georgia No 1,676       162 832 2,529   5,199
  % 32.2      3.1 16.0 48.6   100
Ghana No             55   55
  %           100.0   100
Grenada No             5,241   5,241
  %           100.0   100
Guatemala No             5,060   5,060
  %           100.0   100
No 33       1 554 768   1,356 Guinea 
  % 2.4      0.1 40.9 56.6   100
Guinea-Bissau  No             4,321   4,321
 %           100.0   100
Guyana No             5,264   5,264
  %           100.0   100
Haiti No 154         173 3,188 792 4,307
  % 3.6       4.0 74.0 18.4 100TN/MA/S/15 
Page 4  
 
 Range of a d valorem  bound duty 
Member  Duty 
Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5 > 5 NAV All tariff 
lines 
No           37 4,524   4,561 Honduras 
  %         0.8 99.2   100
Hong Kong, 
China  No 1,916               1,916
 % 100.0            100
Iceland No 3,066 3 23 37 201 165 3,486 1 6,982
  % 43.9 0.0 0.3 0.5 2.9 2.4 49.9 0.0 100
India No 218     14   10 2,746 332 3,320
  % 6.6    0.4  0.3 82.7 10.0 100
Indonesia No 216           5,871   6,087
  % 3.5         96.5   100
Israel No 792   6 1 3 1,642 2,704 564 5,712
  % 13.9   0.1 0.0 0.1 28.7 47.3 9.9 100
Jamaica No 20       190 23 5,330   5,563
  % 0.4      3.4 0.4 95.8   100
Japan No 3,278 6 36 316 678 230 1,528 212 6,284
  % 52.2 0.1 0.6 5.0 10.8 3.7 24.3 3.4 100
Jordan No 482         1,221 4,187 2 5,892
  % 8.2       20.7 71.1 0.0 100
No             71   71 Kenya 
  %           100.0   100
Korea, Republic  No 1,424 58 124 14 5 424 6,641 21 8,711
of  % 16.3 0.7 1.4 0.2 0.1 4.9 76.2 0.2 100
No             4,434   4,434 Kuwait 
  %           100.0   100
Kyrgyz  No 1,400         811 3,812 36 6,059
Republic % 23.1       13.4 62.9 0.6 100
Lesotho No             4,437   4,437
  %           100.0   100
Macao, China No 807               807
  % 100.0            100
Madagascar No 2         13 861   876
  % 0.2       1.5 98.3   100
Malawi No             919   919
  %           100.0   100
Malaysia No 365   3     1,914 3,860 9 6,151
  % 5.9   0.0    31.1 62.8 0.1 100
Maldives No             4,290   4,290
  %           100.0   100
Mali No 32       3 558 990   1,583
  % 2.0      0.2 35.2 62.5   100
Mauritania No 32       1 545 799   1,377
  % 2.3      0.1 39.6 58.0   100
Mauritius No 223           70   293
  % 76.1         23.9   100
Mexico No 24           10,187 1 10,212
  % 0.2         99.8 0.0 100
Moldova No 1,643       160 490 2,914   5,207
  % 31.6      3.1 9.4 56.0   100
Mongolia No 78         6 4,654   4,738
  % 1.6       0.1 98.2   100
Morocco No 3     7     8,115   8,125
  % 0.0    0.1    99.9   100
            TN/MA/S/15 
 Page 5 
 
 
 Range of a d valorem  bound duty 
Member  Duty 
Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5 > 5 NAV All tariff 
lines 
Mozambique No           16 4   20
  %         80.0 20.0   100
Myanmar No 44           172   216
  % 20.4         79.6   100
Namibia No 900         396 9,922   11,218
  % 8.0       3.5 88.4   100
Nepal No 153         50 4,387   4,590
  % 3.3       1.1 95.6   100
New Zealand No 2,415       2 457 3,218 237 6,329
  % 38.2      0.0 7.2 50.8 3.7 100
Nicaragua No             5,259   5,259
  %           100.0   100
Niger No 32       1 544 3,774   4,351
  % 0.7      0.0 12.5 86.7   100
Nigeria No             308   308
  %           100.0   100
Norway No 2,628 1 129 471 428 260 1,217 121 5,255
  % 50.0 0.0 2.5 9.0 8.1 4.9 23.2 2.3 100
Oman No 587         309 3,945   4,841
  % 12.1       6.4 81.5   100
Pakistan No           132 1,794   1,926
  %         6.9 93.1   100
No 151     8   292 6,682   7,133 Panama   % 2.1    0.1  4.1 93.7   100
Papua New  No             4,477 4 4,481
Guinea  %           99.9 0.1 100
Paraguay No             8,466   8,466
  %           100.0   100
Peru No             5,968   5,968
  %           100.0   100
Philippines No 242           2,902   3,144
  % 7.7         92.3   100
Qatar No 47         15 4,385   4,447
  % 1.1       0.3 98.6   100
Romania No 404         17 7,892   8,313
  % 4.9       0.2 94.9   100
No 28         62 4,631   4,721 Rwanda 
  % 0.6       1.3 98.1   100
Saint Kitts and  No             5,176   5,176
Nevis  %           100.0   100
No             5,312   5,312 Saint Lucia 
  %           100.0   100
Saint Vincent and 
the  No             5,324   5,324
Grenadines %           100.0   100
Senegal No             4,436   4,436
  %           100.0   100
Sierra Leone No             4,453   4,453
  %           100.0   100
No 983           2,379   3,362 Singapore 
  % 29.2         70.8   100
Solomon Islands  No             4,386 51 4,437
 %           98.9 1.1 100
           TN/MA/S/15 
Page 6  
 
 Range of a d valorem  bound duty 
Member  Duty 
Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5 > 5 NAV All tariff 
lines 
South Africa No 900         396 9,922   11,218
  % 8.0       3.5 88.4   100
Sri Lanka No 10         360 968 16 1,354
  % 0.7       26.6 71.5 1.2 100
Suriname No 45     128   81 518 1 773
  % 5.8    16.6  10.5 67.0 0.1 100
Swaziland No 900         396 9,922   11,218
  % 8.0       3.5 88.4   100
No 976             5,068 6,044 Switzerland 
  % 16.1          83.9 100
Taipei, Chinese  No 2,315 25 263 594 542 1,278 2,165 86 7,268
 % 31.9 0.3 3.6 8.2 7.5 17.6 29.8 1.2 100
Tanzania No             6   6
  %           100.0   100
Thailand No 195 10       107 2,359 692 3,363
  % 5.8 0.3     3.2 70.1 20.6 100
No             38   38 Togo 
  %           100.0   100
Trinidad and  No 45     1   32 5,233   5,311
Tobago  % 0.8    0.0  0.6 98.5   100
Tunisia No             2,670   2,670
  %           100.0   100
Turkey No 378   2 36 7 151 3,210   3,784
  % 10.0   0.1 1.0 0.2 4.0 84.8   100
No             132   132 Uganda 
  %           100.0   100
United Arab  No 47         15 4,384   4,446
Emirates % 1.1       0.3 98.6   100
United States No 4,350 77 225 715 774 521 2,421 377 9,460
  % 46.0 0.8 2.4 7.6 8.2 5.5 25.6 4.0 100
No             9,224   9,224 Uruguay 
  %           100.0   100
Zambia No             180   180
  %           100.0   100
Zimbabwe No 87         136 201 14 438
  % 19.9       31.1 45.9 3.2 100
 
Source: CTS database.   
  TN/MA/S/15
 Page 7 Table 2.  Imports of non-agricultural products by range of final bound duties for selected Members 
(Includes only Members for which schedules contain duties in the ra nge of zero to five per cent and for which a link with their  IDB tariff 
and import data has been established, reference y ear for imports is 2001 unless indicated otherwise, Million  US dollars and per cent) 
 
Range of Ad valorem  Bound Duty All non-ag. imports 
Member   Duty Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5  > 5 NAV Bound Unbound TOTAL  
Argentina Value           40 18,980   19,020   19,020 
  %           0.2 99.8   100.0   100 
Australia Value 21,267 1,837 112 265 51 3,831 29,683 103 57,148 843 57,990 
  % 36.7 3.2 0.2 0.5 0.1 6.6 51.2 0.2 98.5 1.5 100 
Brazil Value 1,356 46 0   10 4 52,830   54,245   54,245 
  % 2.5 0.1 0.0   0.0 0.0 97.4   100.0   100 
Bulgaria Value 721     28 3 250 3,591 0 4,593   4,593 
  % 15.7     0.6 0.1 5.4 78.2 0.0 100.0   100 
Canada (2000) Value 89,767 91 298 2,446 2,476 4,067 112,916 221 212,283 11,476 223,759 
  % 40.1 0.0 0.1 1.1 1.1 1.8 50.5 0.1 94.9 5.1 100 
Chile Value       31     14,686   14,716   14,716 
  %       0.2     99.8   100.0   100 
China Value 80,421 5,188 8,401 5,333 8,253 19,269 104,861   231,726   231,726 
  % 34.7 2.2 3.6 2.3 3.6 8.3 45.3   100.0   100 
Costa Rica Value 1,413         83 4,559   6,055 9 6,065 
  % 23.3         1.4 75.2   99.8 0.2 100 
Croatia Value 2,881   16 43 271 2,081 3,048   8,339   8,339 
  % 34.5   0.2 0.5 3.2 25.0 36.6   100.0   100 
Cuba Value 109 31 7 671 17 103 822   1,761 2,248 4,009 
  % 2.7 0.8 0.2 16.7 0.4 2.6 20.5   43.9 56.1 100 
Value 370,491 10,453 28,283 76,697 47,582 31,077 161,346 3,870 729,799   729,799 European Communities  
% 50.8 1.4 3.9 10.5 6.5 4.3 22.1 0.5 100.0   100 
Honduras Value           163 2,077   2,241   2,241 
  %           7.3 92.7   100.0   100 
Iceland (2000) Value 968   11 10 51 108 886 0 2,034 360 2,394 
  % 40.4   0.5 0.4 2.2 4.5 37.0 0.0 84.9 15.1 100 
India Value 3,642     262   196 24,899 132 29,131 18,457 47,589 
  % 7.7     0.6   0.4 52.3 0.3 61.2 38.8 100 
Jamaica Value 87       22 5 2,532   2,646   2,646 
  % 3.3       0.8 0.2 95.7   100.0   100 
Japan Value 191,287 2,485 357 4,800 15,031 5,638 36,368 1,268 257,233 50,845 308,079 
  % 62.1 0.8 0.1 1.6 4.9 1.8 11.8 0.4 83.5 16.5 100 
Jordan Value 559         537 2,717 0 3,813   3,813 
  % 14.7         14.1 71.3 0.0 100.0   100 
Korea, Republic of Value 37,703 4,390 1,823 151 9 14,000 42,926 81 101,083 31,685 132,768 
  % 28.4 3.3 1.4 0.1 0.0 10.5 32.3 0.1 76.1 23.9 100  
 TN/MA/S/15 
Page 8 Range of Ad valorem  Bound Duty All non-ag. imports 
Member   Duty Free 0 <= 1 1 <= 2 2 <= 3 3 <= 4 4 <= 5  > 5 NAV Bound Unbound TOTAL  
Malaysia Value 31,849   18     14 ,016 10,747 28 56,657 11,170 67,827 
  % 47.0   0.0     20.7 15.8 0.0 83.5 16.5 100 
Mauritania Value 0       65 85 77   227 78 305 
  % 0.2       21.2 27.9 25.3   74.5 25.5 100 
Mongolia Value 15         0 501   516   516 
  % 3.0         0.1 97.0   100.0   100 
Norway Value 18,058 0 387 2,070 2,324 1,292 6,068 618 30,817   30,817 
  % 58.6 0.0 1.3 6.7 7.5 4.2 19.7 2.0 100.0   100 
Oman Value 572         490 3,261   4,323   4,323 
  % 13.2         11.3 75.4   100.0   100 
Sri Lanka Value 19         397 1,519 14 1,949 2,720 4,670 
  % 0.4         8.5 32.5 0.3 41.7 58.3 100 
Taipei, Chinese Value 61,094 1,116 2,190 11,865 5,162 10,637 7,740 406 100,209 51 100,261 
  % 60.9 1.1 2.2 11.8 5.1 10.6 7.7 0.4 99.9 0.1 100 
United States (2000) Value 559,646 5,156 25,330 200,173 43,944 33,721 149,341 40,651 1,057,962 52,288 1,110,25 
  % 50.4 0.5 2.3 18.0 4.0 3.0 13.5 3.7 95.3 4.7 100 
Source: IDB 
__________