WORLD TRADE  
ORGANIZATION  WT/REG256/1/Rev.1 
24 March 2010 
 (10-1617) 
Committee on Regional Trade Agreements  
  
 
   
 
 
FACTUAL PRESENTATION 
 
Free Trade Agreement  
between the 
EFTA States and the SACU States  
(Goods) 
 
Report by the Secretariat 
 
Revision  
 
 
 
 This report, prepared for the considera tion of the Free Trade Agreement between 
the EFTA States and the Southern African Customs Union (SACU) States has been 
drawn up by the WTO Secretariat on its ow n 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).  WT/REG256/1/Rev.1 
 Page iii 
 
 
  TABLE OF CONTENTS 
 
  Page 
 
I. TRADE ENVIRONMENT 1  
II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 4  
A. B ACKGROUND INFORMATION  4 
III. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE 
AGREEMENT 5 
A. I MPORT DUTIES AND CHARGES , AND QUANTITATIVE RESTRICTIONS  5 
1. General provisions 5 
2. Liberalization of trade and tariff lines 7 
3. EFTA States' liberalization schedule 12 
4. SACU States' liberalization schedule 16 5. Tariff rate quotas 19 
B. R
ULES OF ORIGIN  20 
C. E XPORT DUTIES AND CHARGES , AND QUANTITATIVE RESTRICTIONS  22 
D. R EGULATORY PROVISIONS OF THE AGREEMENT  22 
1. Standards 22 
(a) Sanitary and phytosanitary measures 22 (b) Technical barriers to trade 22 
2. Safeguard mechanisms 23 
(a) Global safeguards 23 (b) Bilateral safeguards 23 
(c) Agricultural Safeguard Measures 23 
(d) Structural Adjustment 23 (e) Restrictions to safeguard the balance of payments 24 
3. Anti-dumping and countervailing measures 24 
4. Subsidies and State-aid 24 
5. Other regulations 24 
(a) Customs-related procedures 24 (b) Competition 25 
(c) Intellectual Property Rights 25 
(d) Services 25 (e) Investment 25 
(f) Government Procurement 26 
(g) Economic Cooperation and Technical Assistance 26 
E. S
ECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  26 
IV. GENERAL PROVISIONS OF THE AGREEMENT 26  
A. E XCEPTIONS  26 
B. A CCESSION  26 
C. I NSTITUTIONAL FRAMEWORK  26 
D. D ISPUTE SETTLEMENT  27 
E. R ELATIONSHIP WITH OTHER AGREEMENTS CONCLUDED BY THE PARTIES  27 
ANNEX I  30  
ANNEX II  38  
  WT/REG256/1/Rev.1 
 Page 1 
 
 
  I. TRADE ENVIRONMENT 
1. The Parties to the EFTA-SACU Free Trade Agreem ent (hereafter the Agreement) are Iceland, 
Liechtenstein, Norway and Switzerland (which comprise the EFTA States or EFTA) and Botswana, 
Lesotho, Namibia, South Africa and Swaziland (which comprise the SACU States or SACU).  In 2007, the EFTA States' total merchandise imports from the world accounted for US$248.2 billion and 
their total exports for US$313.2 billion.  In th e same year, SACU's total imports from the world 
accounted for US$102.8 billion and exports for US$81. 8 billion.  In 2007, SACU's share in world 
exports and imports was 0.59% and 0.72%, respectively;  the corresponding shares for the EFTA States were 2.24% and 1.74%.
1 
2. Recent developments in global and intra trade be tween the Parties are shown in Charts I.1 and 
I.2.  Chart I.1 shows the EFTA States' trade with the world and with SACU States.  For the period 
surveyed (2000-2007) EFTA's figures show an in creasing trade surplus on a global basis and a 
consistently increasing trade deficit with the SACU  States; exports to SACU have increased at a 
slower pace over this period compared to imports.  EFTA's total imports from and exports to SACU in 
2007 amounted to US$1.6 billion and US$854 million, respectively, representing 0.65% of its total 
imports and 0.27% of its total exports. 
050100150200250300350400
2000 2001 2002 2003 2004 2005 2006 20070.00.51.01.52.02.53.03.54.0US$billion US$billionChart I.1 - EFTA: merchandise impo rts from and exports to world 
and SACU, 2000-2007
Source:     UNSD, Comtrade database.Imports from SACU
Exports to SACUTotal imports
Total exportsLeft hand scale: Right hand scale:
 
 
3. Chart I.2 shows SACU's trade with the world and with the EFTA States.  For the period 
surveyed (2000-2007) SACU's figures show a growi ng trade deficit on a global basis and, with the 
exception of 2002, a growing trade surplus with EF TA.  SACU's exports to the EFTA States have 
increased over this period while its imports from the EFTA States have fluctuated but not grown 
much.  SACU's total imports from and exports  to the EFTA States in 2007 amounted to 
US$925 million and US$2.1 billion, respectively, repr esenting 1.0% of its total imports and 2.8% of 
its total exports. 
                                                      
1 WTO, Trade Profiles. WT/REG256/1/Rev.1 
Page 2  
 
  020406080100
2000 2001 2002 2003 2004 2005 2006 200705001,0001,5002,0002,5003,0003,5004,0004,5005,000US$billion US$millionChart I.2 - SACU: merchandise imports from and exports to world 
and EFTA, 2000-2007
Source: UNSD, Comtrade database.Imports from EFTA
Exports to EFTATotal imports
Total exportsLeft hand scale: Right hand scale:
Note: available data of SACU members: Botswana, Namibia, South Africa, Swaziland (2000-2007); Lesotho (2000-2004).
 
 
4. The commodity structure of trade among the Parti es, as well as of their imports and exports to 
the world in the period 2005-2007, is shown in Ch art I.3 on the basis of Harmonized System (HS) 
sections.  Two product categories – precious metals  and base metals – accounted for 82.1% of EFTA's 
imports from SACU in the period 200 5-2007;  vegetables and minerals accounted for a further 9.2%.  
SACU's three largest export product categories – preci ous metals, base metals and minerals – made up 
56.8% of its total exports in  2005-2007 and accounted for 86.7% of EFTA's imports from SACU. 
5. Three product categories – machinery, chemicals and optical equipment – accounted for 69% 
of SACU's imports from EFTA in the period 200 5-2007.  EFTA's three largest export product 
categories – minerals, chemicals and machinery – ma de up 64.6% of its total exports in the period 
2005-2007 and accounted for 67.8% of  SACU's imports from EFTA. 
 
 
 
   WT/REG256/1/Rev.1 
 Page 3 
 
 
  Chart I.3
EFTA and SACU: product compositio n of merchandise trade, average 
(2005-2007)
EFTA's imports from SACU SACU's imports from EFTA
           Source:  UNSD, Comtrade database.Per cent
Total:  US$1,492 million Total:  US$832 million
Total:  US$216 billion Total: US$75.7 billion
Total:  US$275 billion Total:  US$63.9 billionEFTA's global exports SACU's global exportsEFTA's global imports SACU's global imports Minerals 4.6
Machinery
25.0
Minerals 30.7
Minerals 14.9Chemicals 19.0
Machinery
14.9Other 
8.8Other 
6.9
Base metals 7.4Minerals 17.7
Base metals 9.6
Precious Metals 
23.5
Base metals 
18.4 Vegetables 4.6
Vehicles 2.8Other
4.1Other
6.5
Other 
17.3Base metals 31.9Precious Metals 
50.2
Animals 2.8Minerals 7.0Machinery 21.3
Vehicles  11.1Chemicals  15.9Prepared foods 3.1
Textiles 4.3Plastics 4.2
Plastics2.0Other 
11.3
Optical 2.9
Chemicals 6.9Chemicals  8.5
Machinery 9.6Vehicles 3.1
Miscellaneous 3.5Animals 2.4
Base metals 5.3
Precious 
Metals 4.6
Precious 
Metals 3.2Base metals 5.2Optical 4.2
Vehicles 12.3
Optical 8.5Machinery 28.6
Chemicals 27.2Minerals 12.0
Optical 13.2
Textiles 3.1
Vehicles 8.8Prepared foods 3.8Prepared foods 2.2
Plastics 2.4Prepared foods 1.7
Plastics 3.7Prepared foods 2.5Pulp of wood  
1.8
Vegetables 2.8Pulp of wood  2.5Animals 2.0
 
 WT/REG256/1/Rev.1 
Page 4  
 
  II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
A. B
ACKGROUND INFORMATION  
6. The EFTA-SACU Free Trade Agreement wa s signed by the EFTA States and the 
SACU States (hereafter the Parties) on 26 June 20 06;  it entered into force on 1 May 2008.  On 
29 October 2008, the Parties notified the Agreement to the WTO under Article XXIV:7(a) of the 
GATT 1994 and the Understanding on the Interpre tation of Article XXIV of GATT 1994, as an 
Agreement forming a free-trade area (WT/REG256/N/1) . The text is available, together with its 
Annexes, on the Parties' official websites: 
• EFTA States:  
http://www.efta.int/content/free-trade/fta-countries/southern-african-customs-union-sacu ; 
 
• SACU States: 
http://www.sars.gov.za/  
 
 The Agreement is composed of 7 Chap ters containing 44 Articles, as follows: 
Box II.1:  Table of Co ntents of the Agreement 
Chapter I General Provisions 
Chapter II Trade in Goods Chapter III Intellectual Property 
Chapter IV Services, Investment, Public Procurement 
Chapter V Economic Coopera tion and Technical Assistance 
Chapter VI Institutional and Procedural Provisions 
Chapter VII Final Provisions
 
 
7. In addition, the Agreement contains eight annexes with the following:  territorial application;  
products not covered by the Agreement;  processed agricultural products;  fish and other marine 
products;  rules of origin;  mutual administrativ e assistance in customs matters;  customs duties on 
imports into SACU;  and industrial pr oducts under ITAC investigation.   
8. The Agreement contains no explicit transition period:  in the case of the EFTA States tariff 
reductions or eliminations take pl ace on the Agreement's date of entry into force;  in the case of the 
SACU States duty eliminations or reductions are scheduled to  take place by 1 January 2015.2   
9. The Agreement applies to trade relations between, on the one side, the individual 
EFTA States, and, on the other side, the individual SACU States or, where specifically provided for, 
the SACU States acting jointly as SACU;  it do es not apply to trade relations between the 
EFTA States nor between the SACU States themselves (Article 2).  When ratifying the Agreement, 
Norway exempted the territory of Svalbard from th e application of the Agreement with the exception 
of trade in goods in accordance with Article 3 and Annex I. 
10. Three bilateral "agricultural arrangements" (hereafter referred to as AAs) have been 
concluded between the SACU States (collectively), and Iceland, Norway, and Switzerland/Liechtenstein respectively.
3  The AAs form part of the instruments establishing a 
                                                      
2 The tariff staging modalities of the Agreement are set out on the assumption that the Agreement 
entered into force on 1 January 2006 an d are not affected by any delay in th e actual date of entry into force of 
the Agreement (Article 6 of Annex VII).  Thus, given th e belated entry into force, the Agreement is to be 
implemented over a period of 7.5 years instead of the nine years originally foreseen. 
3 The texts of the AAs can be found on the official EFTA website.  WT/REG256/1/Rev.1 
 Page 5 
 
 
  free-trade area between the EFTA States and SACU (A rticle 6 of the Agreement and Article 1 of each 
AA);  their dates of entry into force and duration are the same as those in the Free Trade Agreement.4   
III. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE 
AGREEMENT 
A. IMPORT DUTIES AND CHARGES , AND QUANTITATIVE RESTRICTIONS  
1. General provisions 
11. Trade in goods between the Parties is governed by the provisions of Chapter II which sets out 
the product coverage of the Agreement, market access provisions and the applicable regulatory 
regime.  The provisions of the Ag reement apply to products origina ting in the Parties falling under the 
following categories:  industrial products (HS Chapte rs 25-98), with the exception of products listed 
in Annex II;  processed agricultural products as spec ified in Annex III of the Agreement;  fish and 
other marine products as provided in Annex IV;  and basic agricultural products falling within 
HS Chapters 1 to 24 as speci fied in the bilateral AAs.5 
12. The Parties agree to apply national treatme nt to each other's goods in accordance with 
Article III of the GATT 1994 (Article 11).  The rights  and obligations of the Parties in respect of 
export and import restrictions are governed by Article XI of the GATT 1994 (Article 10).   
13. The Parties commit not to introduce new cust oms duties on imports on the products covered 
by the Agreement (with the excepti on of basic agricultural products covered by the AAs) as of the 
Agreement's date of entry into force (Article 8. 1).  With respect to covered industrial goods in 
HS Chapters 25-98, the EFTA States agree to abol ish all customs duties on imports of originating 
products upon entry into force of the Agreemen t (Article 8.2) with the exception of goods 
(in HS Chapters 35 and 38) listed in Annex II wh ich are excluded from the Agreement by individual 
EFTA States.  A summary of the ma rket access features of the Agreement can be found in Table III.1. 
14. In the case of SACU, customs duties on imports of originating industr ial products from the 
EFTA States are progressively reduced or eliminated subject to differing timetables.  Customs duties 
on imports of products categorized as Lists 0, 1 and 2 in Table 1 of Annex VII are subject to 
immediate elimination;6  those categorized in Lists 3 and 4 are to be progressively eliminated by 
1 January 2015;  those categorized as List 5 are subject to the reduction of duties, but no elimination, over periods not to exceed 1 January  2015.  Products categorized as List 6 are not subject to duty 
elimination or reduction, but are to be reviewed (t ogether with those products classified as List 5) no 
later than five years after the date of entry into force of the Agreement.  While the overall objective of 
the review would be to improve market acces s conditions for these products, individual products 
where the liberalization schedule is not sustainable would also be addressed by the review (Article 7 
of Annex VII). 
15. With respect to processed agricultural products , the EFTA States accord for the products 
listed in the Table to Annex III, originating in SA CU, treatment no less favourable than that accorded 
to the European Community (Article 2 of Annex III).  The SACU States agree to progressively reduce 
or eliminate customs duties on the processed agricultu ral products listed in Ta ble 2 of Annex VII in 
accordance with the same tariff staging modalities applied to industrial goods.  Notwithstanding these 
                                                     
 
4 Unless expressly specified, market  access commitments and disciplines described in this presentation 
refer to products covered in both the Agreement and the AAs. 
5 The Agreement utilizes the WTO definition of "agricultural" and "non-agricultural" products. 
6 In the case of List 2, elimination of duties was scheduled to take place two years after the date of 
entry into force but is accelerat ed due to the belated entry in to force of th e Agreement. WT/REG256/1/Rev.1 
Page 6  
 
  provisions, the Parties retain the right to levy a duty or apply export measures to take account of 
differences in the cost of the ag ricultural raw material incorpor ated in the processed agricultural 
products covered by the Agreement.  In the case of  an import duty, this may be levied at a level no 
greater than the difference between the domestic a nd world market price of the agricultural raw 
material incorporated in the product concerned (Art icle 1 of Annex III).  The Parties agree to notify 
each other at an early stage, at least before the entr y into force of the Agreement, of all such measures 
applied.
7  SACU does not levy a duty or apply any expor t measure as defined in the Agreement.  The 
Parties agree not to apply export subsidies, as defined in Article 9 of the WTO Agreement on Agriculture, in their trade in products subject to ta riff concessions.  They agree to review periodically 
the development of trade in processed agricultura l products and may decide on possible changes to 
product coverage.   
Table III.1:  Market Access Features at a Glance 
Category of Goods EFTA States SACU States 
HS Chapters 1-24 
Basic agricultural 
Products  (positive list)  
Iceland:   duty elimination, for the 
most part, on the products listed in Annex II of the AA. 
Norway:   elimination or reduction of 
tariffs on products listed in Annex I of the AA.  
-  For beef origina ting in Botswana or 
Namibia (HS headings 0201 and 0202), elimination of duties within a 
TRQ of 500 tons annually.
   
Switzerland/Liechtenstein:   
reductions or elimination of duties in 
many cases within seasonal restrictions 
and/or TRQs  
Concessions to Iceland :  duty elimination on two products at the 
HS 4-digit level Concessions to Norway :  none 
Concessions to Switzerland/ Liechtenstein:   
-  immediate elimination of duties on products categorized as Lists 0, 
1 and 2 in Table 1 of the AA 
-  progressive elimination of du ties by 1 January 2015 for products 
categorized as List 3 in Table 1 of the AA -  immediate elimination of duties within an annual quota not 
exceeding 20 tons for all products categorized as List 4 in Table 1 
(applies to certain meat products in HS Chapter 2) -  immediate elimination of duties within annual quota not exceeding 200 tons for all products categorized as List 5 in Table 1 (applies only 
to 04069000, other cheese) 
 
Processed agricultural 
Products (positive 
list)   
Individual EFTA States offer treatment no less favourable than that granted to 
the European Commun ity.   Duty-free 
concessions on some lines.   
-  Immediate elimination of duties fo r products categorized as List 0,1 
and 2 in Table 2 of Annex VII 
-  progressive elimination of du ties by 1 January 2015 for products 
categorized as List 4 in Table 2 of Annex VII -  reduction of duties (in some cases progressively) to be completed at 
the latest by 1 January 2015 for products categorized as List 5 in 
Table 2 of Annex VII -  subject to review no later than five years after entry into force 
(products categorized as Lists 5 & 6) 
 
Fish and other 
marine products 
(positive list)  
-  Immediate elimination of duties by 
all EFTA States on products listed in 
Table 1 of Annex IV (exceptions on three products listed in Table 2 for Switzerland and Liechtenstein)  
-  Immediate elimination of duties on products listed in Table 1 of 
Annex IV 
-  progressive elimination of du ties by 1 January 2015 for products in 
Table 3  
 HS Chapters 25-97 
(negative list for 
EFTA States, 
positive list for SACU States) 
  
-  Immediate elimination of duties on all industrial goods (except those listed 
for individual EFTA States in 
Annex II)  
-  Immediate elimination of duties fo r products categorized as List 0,1 
and 2 in Table 2 of Annex VII 
-  progressive elimination of du ties by 1 January 2015 for products 
categorized as List 3 and 4 in Table 2 of Annex VII -  reduction of duties (in some cases progressively) to be completed at 
the latest by 1 January 2015 for products categorized as List 5 in 
Table 2 of Annex VII -  subject to review no later than five years after entry into force 
(products categorized as Lists 5 & 6) 
Source:  WTO Secretariat based on the text of the Agreement. 
16. Fish and marine products are c overed in Annex IV of the Agreement.  It provides for the 
elimination by the EFTA States and SACU, as of en try into force of the Agreement, of duties and 
charges with respect to the fishery products listed in Table 1 of Annex IV.8  In addition, the 
                                                      
7 See www.efta.int. 
8 Switzerland and Liechtenstein are allowed to main tain customs duties with respect to products listed 
in Table 2 to the Annex (Article 3 of Annex IV).  WT/REG256/1/Rev.1 
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  SACU States agree to the progressive elimination of  duties by 1 January 2015 for the products listed 
in Table 3 of Annex IV.  
17. Concessions among the Parties on basic agricultura l products are contained in the bilateral 
AAs between SACU on one side and the individual EFTA States on the other.9  Concessions are 
granted on a positive list basis for products under HS Chapters 1-24.  Iceland's concessions to the 
SACU States consist, for the most part, of duty eliminations on a number of agricultural products.  
SACU's concessions to Iceland consis t of duty elimination on two products at the HS 4-digit level.  
Norway's concessions to SACU consist of elimin ation or reduction of tariffs from bound WTO rates 
applicable in 2000 on a number of agricultural goo ds.  If the MFN applied rate (2005) is different 
from the bound rate, the reduction is from the applie d rate.  In the case of beef originating in 
Botswana or Namibia (HS headings 0201 and 0202), No rway grants the elimination of duties within a 
TRQ of 500 tons annually.  The SACU States offe r no concessions to Norway on basic agricultural 
products.  Switzerland's concessions to SACU take the form of reductions or elimination of duties, in 
many cases within seasonal restrictions and/ or TRQs.  The SACU States' concessions to 
Switzerland/Liechtenstein take the form of immediate, or progressive elimination of duties by 
1 January 2015.10   
18. The Parties undertake to continue their efforts w ith a view to achieving greater liberalization 
of their agricultural trade (Article 7 of the AAs);  in this respect they have  agreed to undertake a 
review of the AAs no later than three years after entr y into force of the Agreement.  As at December 
2009, Norway is still granting Lesotho, Namibi a and Botswana GSP preferences.  Switzerland 
committed to grant the SACU countries its existing GSP preferences until the entry into force of the 
Agreement in May 2008.  Because of its LDC stat us, Lesotho will still benefit from preferential LDC 
treatment. 
19. The base rates used by the Parties for implem enting their respective tariff liberalization 
commitments on processed agricultural goods, fish a nd marine products and industrial goods are the 
MFN applied rates, in force on 1 July 2003 (Article 9).11  Should a Party apply a tariff reduction on an 
erga omnes  basis, that reduced rate shall apply as the base rate (Article 9).12   
2. Liberalization of trade and tariff lines  
20. The elimination of tariffs applicable between the Parties is detailed in their corresponding 
schedules.  Tariff elimination started on the entry into force of the Agreement (1 May 2008);  subsequent duty reductions take place on 1 January of following years.  Tariff concessions vary 
between the Parties in accordance with their individual tariff liberalization schedule and groups of 
products (See Table III.1).    
21. Tariff elimination under the Agreement is  depicted in Tables III.2A to III.2H.
13  In the case of 
the EFTA States, 69.4% of Iceland's tariff lines were already duty-free on an MFN basis in 2008 
                                                      
9 The AA between SACU and Switzer land also applies to Liechtenstein by virtue of their customs 
union. 
10 In some cases the immediate elimination of customs duties takes place within TRQs. 
11 This provision does not apply to products that are under investigation by the International Trade 
Administration Commission of South Africa, as at 1 July 2003, which are listed in Annex VIII of the Agreement, and to the products listed in Tables 1 and 2 of Annex VII, categorized as Lists 5 and 6.   
12 This does not apply to the products listed in Tables 1 and 2 of Annex VII, categorized as List 5 and 
6, except for those categorized as "motors partial 1" and "motors partial 2".   
13 For tariff lines subject to TRQs only the out-of-quota duty is included in the tariff-related 
calculations. WT/REG256/1/Rev.1 
Page 8  
 
  corresponding to 94.2% of its total im ports from SACU for the period 2005-2007.
14  On entry into 
force of the Agreement a further 6.2% of Icelan d's tariff schedule was liberalized, accounting for an 
additional 0.3% of its imports from SACU beco ming duty-free.  The remaining 1,952 tariff lines 
(24.4% of Iceland's tariff lines) remain dutiable;  these correspond to 5.5% of Iceland's total imports 
from SACU. 
Table III.2A:  Iceland 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Duty phase-out 
period Number 
of lines % of total lines in Iceland's 
tariff schedule Value of Iceland's imports from 
SACU in million US$ % of Iceland's total 
imports from SACU 
2005-2007 
MFN duty-free 
(2008) 5,549 69.4 341.6 94.2 
2008 500 6.2 1.1 0.3 
Remain 
dutiable 1,952 24.4 20.0 5.5 
Total 8,001 100.0 362.8 a 100.0 
a Only trade falling under HS Chapter 1-97 is included. 
Source:  WTO Secretariat estimates based on data provided by Iceland and the WTO-IDB.  
22. In the case of Norway , 83.5% of its tariff lines were already duty-free on an MFN basis in 
2008 corresponding to 95.5% of imports from SACU for the period 2005-2007.15  On entry into force 
of the Agreement a further 7.3% of its tariff lines were liberalized, accounting for an additional 0.6% 
of imports from SACU becoming duty-free.  The re maining 649 tariff lines (9.2% of Norway's tariff 
schedule) remain dutiable;  these correspond to  4% of Norway's total imports from SACU. 
Table III.2B: Norway 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Duty phase-out 
period Number 
of lines % of total lines in Norway's 
tariff schedule Value of Norway's imports from 
SACU in million US$ % of Norway's total 
imports from SACU 
2005-2007 
MFN duty-free 
(2008) 5,875 83.5 533.5 95.5 
2008 514 7.3 3.2 0.6 
Remain 
dutiable 649 9.2 22.1 4.0 
Total 7,038 100.0 558.8 a 100.0 
a Only trade falling under HS Chapter 1-97 is included. 
Note:  For tariff lines subject to TRQs only the out-of-quota duty is included in the tariff-related calculations; specific dut ies are 
 Excluded from the calculation of MFN averages. 
Source:  WTO Secretariat estimates based on data provided  by Norway to the WTO-TPRD and the WTO-IDB. 
 
23. In the case of Switzerland, 18.4% of its tariff lines schedule were already duty-free on an 
MFN basis in 2008 corresponding to 2.7% of its total imports from SACU for the period 2005-2007.16  
On entry into force of the Agreement a further 66. 1% of Switzerland's tariff schedule was liberalized, 
accounting for an additional 96% of its imports from SACU becoming duty-free.  The remaining 1,258 tariff lines (15.6% of Switzerland's tariff lin es) remain dutiable;  th ese correspond to 1.4% of 
Switzerland's average total imports from SACU for the reference period. 
                                                     
 
14 Iceland's tariff is composed of 8,001 tariff lines at the HS 8-digit level;  7,591 tariff lines are 
ad valorem, 54 lines are subject to specific duties, and 356 to compound duties. 
15 Norway's tariff is composed of 7,038 tariff lines at the HS 8-digit level, of which 6,216 lines are 
subject to ad valorem  duties;  821 lines to specific duties;  and 1 line to other duties. 
16 Switzerland's tariff is composed of 8,080 tariff lines at the HS 8-digit level, of which 1,484 are 
ad valorem  and 6,596 are subject to specific duties.  Refere nces to Switzerland's tariff lines or imports also 
include those of Liechtenstein.   WT/REG256/1/Rev.1 
 Page 9 
 
 
  Table III.2C: Switzerland 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Duty phase-out period Number 
of lines % of total lines in 
Switzerland's tariff 
schedule Value of Switzerland's imports 
from SACU in million US$ % of Switzerland's 
total imports from 
SACU 
2005-2007 
MFN duty-free (2008) 1,484 18.4 24.2 2.7 
2008 5,339 66.1 867 96.0 
Remain dutiable 1,258  15.6 12.3 1.4 
Total 8,081  100.0 903.6 a 100.0 
a Only trade falling under HS Chapter 1-97 is included. 
Note:  For tariff lines subject to TRQs only the out-of-quota duty is included in the tariff-related calculations; specific dut ies are 
 Excluded from the calculation of MFN averages. 
Source:  WTO Secretariat estimates based on data provided by Switzerland to the WTO-TPRD and the WTO-IDB. 
 
24. In the case of SACU, 54.1% of its tariff lin es schedule were already duty-free on an MFN 
basis in 2008.  On entry into force of the Ag reement, a further 8.1% of SACU's tariff was 
liberalized.17   Between 2009 and the end of the transiti on period in 2015, a further 14.8% of tariff 
lines are liberalized leaving 22.9% of SACU's tariff lines subject to duties.   
25. In the case of Botswana, duty-free imports on an MFN basis accounted for 100% of its 
average total imports from Iceland for the period 2005-2007, 98% of its average total imports from 
Norway, and 87% of its average imports from Switzerland.  
Table III.2D: Botswana 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Value of Botswana's imports (2005-2007) 
thousand US$ from % of Botswana's total imports 
(2005-2007) from Duty phase-
out period No. of 
lines % of total 
lines in 
SACU's tariff 
schedule Iceland Norway Switzerland Iceland Norway Switzerland 
MFN duty-
free 
(2008) 3,615 54.1 245 648 4,760 100 98 87 
2008 542 8.1  7 46  1 1 
2009 21 0.3   1   0 
2010 1 0.0       
2011 9 0.1   12   0 
2012 4 0.1       
2013 6 0.1       
2015 950 14.2  3 582  0 11 
Remain 
dutiable 1,529 22.9  2 47  0 1 
Total 6,677 100.0 245 660 5,449 100 100 100 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);  specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
 
                                                      
17 SACU's tariff is composed of 6,677 tariff lines at the HS 8-digit level, of which 6,470 are 
ad valorem , 111 are subject to specific duties, 91 to mixed duties and 5 to other duties. WT/REG256/1/Rev.1 
Page 10  
 
  26. In the case of Lesotho, duty-free imports on an  MFN basis accounted for 74% of its average 
total imports from Switzerland for the period 2005- 2007.  The remaining 26% of its average total 
imports from Switzerland for the reference remain subject to duties.
18   
Table III.2E: Lesotho 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Duty phase-out 
period No. of 
lines % of total lines in 
SACU's tariff schedule Value of Lesotho's imports 
from Switzerland in thousand 
US$ % of Lesotho's total imports from 
Switzerland 
2005-2007 
MFN duty-free 
(2008) 3,615 54.1 0 74 
2008 542 8.1   
2009 21 0.3   
2010 1 0.0   
2011 9 0.1   
2012 4 0.1   
2013 6 0.1   
2015 950 14.2   
Remain 
dutiable 1,529 22.9 0 26 
Total 6,677 100.0 1 100 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);  specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
 
27. In the case of Namibia, duty-free imports on an  MFN basis accounted for 82% of its average 
total imports from Iceland for the period 2005-2007,  88% of its average total imports from Norway, 
and 45% of its average imports from Switzerland.  At  the end of the transition period in 2015, 3% of 
Namibia's average total imports for the referenc e period from Norway and 54% of its imports from 
Switzerland remain subject to duties. 
Table III.2F: Namibia 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Value of Namibia's imports 
(2005-2007) thousand US$ from % of Namibia's total imports  
(2005-2007) from Duty phase-
out period No. of 
lines % of total 
lines in 
SACU's tariff 
schedule Iceland Norway Switzerland Iceland Norway Switzerland 
MFN duty-
free 
(2008) 3,615 54.1 1,177 1,598 13,763 82 88 45 
2008 542 8.1 42 81 129 3 4 0 
2009 21 0.3   0   0 
2010 1 0.0       
2011 9 0.1   0   0 
2012 4 0.1       
2013 6 0.1   0   0 
2015 950 14.2 213 87 228 15 5 1 
Remain 
dutiable 1,529 22.9 7 49 16,563 0 3 54 
Total 6,677 100.0 1,439 1,814 30,685 100 100 100 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);   specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
                                                      
18 No imports from Iceland and Norway are recorded by Lesotho for the reference period.  WT/REG256/1/Rev.1 
 Page 11 
 
 
  28. In the case of South Africa, duty-free imports on an MFN basis accounted for 92.8% of its 
average total imports from Iceland for the period 20 05-2007, 68.5% of its average total imports from 
Norway, and 89.4% of its average imports from Switzerland.  At the end of the transition period in 2015, 0.9% of South Africa's average total imports fo r the reference period from Iceland, 1.3% of its 
imports from Norway and 2.5% of its imports  from Switzerland remain subject to duties. 
Table III.2G: South Africa 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Value of South Africa's imports 
(2005-2007) million US$ from % of South Africa's total imports 
(2005-2007) from Duty phase-
out period No. of 
lines % of total 
lines in 
SACU's 
tariff 
schedule Iceland Norway Switzerland Iceland Norway Switzerland 
MFN duty-
free 
(2008) 3,615 54.1 4.8 64.1 589.0 92.8 68.5 89.4 
2008 542 8.1 0.0 12.4 17.1 0.8 13.3 2.6 
2009 21 0.3   0.1   0.0 
2010 1 0.0       
2011 9 0.1       
2012 4 0.1   0.1   0.0 
2013 6 0.1       
2015 950 14.2 0.3 15.8 36.0 5.5 16.9 5.5 
Remain 
dutiable 1,529 22.9 0.0 1.2 16.7 0.9 1.3 2.5 
Total 6,677 100.0 5.1 93.5 659.0 100.0 100.0 100.0 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);  specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
 
29. In the case of Swaziland, duty-free imports on an  MFN basis accounted for 0% of its average 
total imports from Iceland for the period 2005-2007,  100% of its average total imports from Norway, 
and 68% of its average imports from Switzerland.  At  the end of the transition period in 2015, 95% of 
Swaziland's average total imports for the referenc e period from Iceland remain subject to duties. 
Table III.2H: Swaziland 
Tariff elimination commitments under the Agreement  and corresponding average trade values for 2005-07 
Value of Swaziland's imports 
(2005-2007) thousand US$ from % of Swaziland's total imports  
(2005-2007) from Duty phase-out 
period No. of 
lines % of total lines 
in SACU's 
tariff schedule Iceland Norway Switzerland Iceland Norway Switzerland 
MFN duty-free 
(2008) 3,615 54.1  16 98  100 68 
2008 542 8.1 1  3 5  2 
2009 21 0.3       
2010 1 0.0       
2011 9 0.1       
2012 4 0.1       
2013 6 0.1       
2015 950 14.2   42   29 
Remain dutiable 1,529 22.9 24  0 95  0 
Total 6,677 100.0 25 16 144 100 100 100 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);  specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
 WT/REG256/1/Rev.1 
Page 12  
 
  3. EFTA States' liberalization schedule 
30. The MFN rates used by the EFTA States for implementing their tariff liberalization 
commitments already provided for 69.4 % in case of Iceland, 83.5% in the case of Norway, and 
18.4% in the case of Switzerland, of tariff lines be ing duty free before the entry into force of the 
Agreement (Chart III.1).  For each of these countries, the implementation of their scheduled 
commitments took place entirely upon entry into force of the Agreement.  On that date, most of the 
tariff lines liberalized by Iceland and Norway were subject to rates of 20% or less.  Switzerland, on entry into force of the Agreement,  liberalized an additional 66.1% of  tariff lines, all of which held 
specific duties.  The tariff lines excluded from libera lization include, in the case of Iceland, 500 lines 
of which 94 are ad valorem  lines with an MFN rate ranging from 13% to 76%, 296 lines with 
compound duties and 110 lines with specific duties.  Of the 649 lines excluded by Norway, 643 are 
non ad valorem  lines and 6 lines with MFN rates ranging from 3% to 555%.  In the case of 
Switzerland, all of the 1,258 lines not subject to duty elimination have non ad valorem  rates.   
0 800 1,600 2,400 3,200 4,000 4,800 5,600 6,400 7,200 8,000Switzerland Norway IcelandChart III.1
Duty elimination by Iceland, Norw ay and Switzerland under the AgreementYear of duty free treatment
2008   
Source: WTO Secretariat estimates, based on data provided by Iceland, Norway.and Switzerland.Number of duty-free lines (cumulative)
Duty-free <10% <20% <30% MFN is: >50% Non ad valorem
 
 
31. Table III.3 shows Iceland's trade liberalizati on commitments under the Agreement organized 
by product categories according to HS section.  Of  the 8,001 tariff lines forming Iceland's tariff 
schedule, 5,549 lines were already duty-free on an MFN basis in 2008.  The remaining 1,952 tariff 
lines subject to full liberalization fall under all but on e HS section.  The 500 tariff lines not subject to 
duty elimination all relate to products falling under HS Sections I to IV.  The average tariff on 
excluded lines ranges from 29.8% to 39%.  WT/REG256/1/Rev.1 
 Page 13 
 
 
  Table III.3 
Iceland: Tariff elimination unde r the Agreement, by HS section 
HS section and description MFN 
average
% Total no. 
of lines MFN duty 
free lines 
(2008)  Duty-free 
lines 
in 2008  No. of 
excluded 
lines  Avg.  
tariff of 
excluded lines  
I Live animals and animal products 8.3 654 472 3 179 29.8a 
II Vegetable products 13.5 415 249 22 144 35.4b 
III Animal or vegetable fats and oils 0.0 101 97  4 -- 
IV Prepared foods etc. 9.3 1,040 551 316 173 39.0b 
V Minerals 0.0 178 177 1   
VI Chemicals and chemical products 1.2 970 816 154   
VII Plastics and rubber 2.4 368 240 128   
VIII Hides and skins 5.2 123 25 98   
IX Wood and articles 1.9 216 155 61   
X Pulp, paper etc. 2.1 189 138 51   
XI Textiles and textiles articles 5.1 907 552 355   
XII Footwear, headgear 12.5 73 7 66   
XIII Articles of stone 3.5 192 110 82   
XIV Precious stones, etc. 3.0 61 43 18   
XV Base metals and base meta ls products 1.2 688 586 102   
XVI Machinery 2.1 1,098 825 273   
XVII Transport equipment 1.2 285 248 37   
XVIII Precision equipment 0.1 233 230 3   
XIX Arms and ammunition 6.1 26 6 20   
XX Misc. manufactured articles 8.8 177 16 161   
XXI Works of art, etc. 1.4 7 6 1   
Total 4.4 8,001 5,549 1,952 500 33.8 
a Combination of compound and specific duties. 
b Combination of ad valorem, compound and specific duties (for tariff lines with non ad valorem  components, only the 
ad valorem  part of the rate was included in th e calculation of the tariff averages). 
-- Specific duty. 
Note:  For the calculation of MFN averag es specific rates are excluded and the ad valorem  part of compound or mixed rates is included. 
 
Source :  WTO estimates based on data provi ded by Iceland and the WTO-IDB. 
 
32. Chart III.2 shows a comparison of average du tiable rates in those HS Chapters where 
preferential duties remain.  The comparison is made between Iceland's average preferential and MFN 
rates for lines which remain subject to preferentia l duties only.  As can be seen from Chart III.2, 
average preferential duties are the same as the MFN rates (except where preferential rates are specific 
duties), indicating that no preferential liberalization of these lines has taken place under the Agreement. WT/REG256/1/Rev.1 
Page 14  
 
  0 5 10 15 20 25 30 35 40 45 50 55 60020406071011121516181920212223Chart III.2
Iceland:  Average of remaining dutiable rates, by HS Chapter
HS Chapter  
Note: For tariff lines with non ad valorem components, only the ad valorem part of alternate rates are included in the calculati on.
          HS chapter 15 contains specific duties for both MFN and Preferential while HS chapters 18, 19 and 22 contain preferen tial
          rates which are specific duties.
Source :  WTO Secretariat estimates, based on data provided by Iceland.Average rate of duty (%)
MFN Preferential
 
 
33. Table III.4 shows Norway's trade liberalizati on commitments under the Agreement organized 
by product categories according to HS section.  Of the 7,038 lines forming Norway's tariff schedule, 5,875 were already duty-free on an MFN basis in 2008.  Of the remaining 514 lines subject to full 
liberalization in 2008, the majority are agricultu ral products.  The remaining 649 tariff lines not 
subject to duty elimination are mostly products falli ng under HS sections I to IV.  The average tariff 
on excluded lines ranges from 21% to 479%. 
Table III.4 
Norway:  Tariff elimination under the Agreement, by HS section 
HS section and description MFN 
average
% 2008 Total no. 
of lines MFN duty 
free lines 
(2008)  Duty-free 
lines 
in 2008  No. of 
excluded 
lines  Avg.  
tariff of 
excluded lines  
I Live animals and animal products 7.2 435 254 4 177 479.0 a 
II Vegetable products 5.2 537 221 103 213 51.5 a 
III Animal or vegetable fats and oils 2.4 121 49 15 57 -- 
IV Prepared foods etc. 0.8 437 162 90 185 21.0 a 
V Minerals 0.0 191 191    
VI Chemicals and chemical products 0.0 948 929 2 17 -- 
VII Plastics and rubber 0.0 303 303    
VIII Hides and skins 0.0 90 90    
IX Wood and articles 0.0 172 172    
X Pulp, paper etc. 0.0 175 175    
XI Textiles and textiles articles 3.2 939 639 300   
XII Footwear, headgear 0.0 64 64    
XIII Articles of stone 0.0 181 181    
XIV Precious stones, etc. 0.0 54 54    
XV Base metals and base meta ls products 0.0 664 664    
XVI Machinery 0.0 1,021 1,021    
XVII Transport equipment 0.0 215 215    
XVIII Precision equipment 0.0 273 273    
XIX Arms and ammunition 0.0 26 26    
Table III.4 (Cont'd)   WT/REG256/1/Rev.1 
 Page 15 
 
 
  HS section and description MFN 
average
% 2008 Total no. 
of lines MFN duty 
free lines 
(2008)  Duty-free 
lines 
in 2008  No. of 
excluded 
lines  Avg.  
tariff of 
excluded lines  
XX Misc. manufactured articles 0.0 185 185    
XXI Works of art, etc. 0.0 7 7    
Total 1.0 7,038 5,875 514 649 260.2 
a Combination of ad valorem  and specific duties. 
-- Specific duty. 
Note:  For tariff lines subject to TRQs only the out-of-quota duty is included in the tariff-related calculations;  specific du ties are 
 Excluded for the calculation of MFN averages. 
 
Source :  WTO estimates based on data provi ded by Norway to the WTO-IDB. 
 
34. Chart III.3 compiled as for Chart III.2, compares the average dutiable rates by HS Chapter at 
the end of the implementation period with MFN rate s for Norway.  As can be seen from Chart III.3, 
for those HS Chapters where ad valorem  duties remain, the preferentia l duties mirror the MFN duties 
applicable for those tariff lines, indicating that no preferential liberalization of these lines has taken 
place under the Agreement.   
0 50 100 150 200 250 300 350 400 450 50001*02*04*05*0607*08*10*11*1213*15*16*17*18*19*2021*22*23*35*38Chart III.3
Norway:  Average of remaining dutiable rates, by HS Chapter
HS Chapter
* Duties are expressed in specific rates which are excluded in the calculation
Source :  WTO Secretariat estimates, based on data provided by Norway.Average rate of duty (%)
MFN Preferential
 
 
35. Table III.5 shows Switzerland's trade libera lization commitments under the Agreement 
organized by product categories according to HS section.  Of the 8,081 tariff lines forming 
Switzerland's tariff schedule, 1,484 were already duty-free on an MFN basis in 2008.  The 5,339 tariff lines subject to full liberalization in 2008 fall under all HS Sections.  The remaining 1,258 tariff lines 
not subject to duty elimination fall under HS secti ons I to IV with the exception of ten lines in 
Section VI, chemicals.  Given that most of Switzerland's tariff is composed of specific duties and no ad valorem  equivalents were available to the Secretar iat, the average tariff on excluded lines cannot 
be calculated.  Likewise, a comparison with aver age MFN duties for those lines which retain duties 
under the Agreement cannot be made. WT/REG256/1/Rev.1 
Page 16  
 
  Table III.5 
Switzerland:  Tariff elimination under the Agreement, by HS section 
HS section and description MFN 
average
% Total no. 
of lines MFN duty 
free lines 
(2008)  Duty-free 
lines 
in 2008  No. of 
excluded 
lines  Avg.  
tariff of 
excluded 
lines  
I Live animals and animal products .. 337 123 45 169 .. 
II Vegetable products ..  946 216 160 570 ..  
III Animal or vegetable fats and oils ..  189 37 16 136 ..  
IV Prepared foods etc. ..  595 97 125 373 ..  
V Minerals ..  182 119 63   
VI Chemicals and chemical products ..  1,016 408 598 10 ..  
VII Plastics and rubber ..  241 30 211   
VIII Hides and skins ..  74 15 59   
IX Wood and articles ..  130 14 116   
X Pulp, paper etc. ..  181 24 157   
XI Textiles and textiles articles ..  1,094 34 1,060   
XII Footwear, headgear ..  61  61   
XIII Articles of stone ..  160 2 158   
XIV Precious stones, etc. ..  61 7 54   
XV Base metals and base metals products ..  913 39 874   
XVI Machinery ..  1,234 204 1,030   
XVII Transport equipment ..  196 18 178   
XVIII Precision equipment ..  257 55 202   
XIX Arms and ammunition ..  28  28   
XX Misc. manufactured articles ..  176 34 142   
XXI Works of art, etc. ..  10 8 2   
Total .. 8,081 1,484 5,339 1,258 .. 
.. Not available;  the majority of Switzerland' s tariff is subject to specific duties for which ad valorem  equivalents are not available. 
Note:  For tariff lines subject to TRQs only the out-of-quota duty is included in the tariff-related calculations;  specific du ties are 
 Excluded for the calculation of MFN averages. 
Source:  WTO Secretariat estimates based on data provided by Switzerland to the WTO-TPRD and the WTO-IDB. 
 
4. SACU States' liberalization schedule 
36. The MFN rates used by SACU for implementing its tariff liberalization commitments already 
provided for 54.1% of its tariff lines being duty free before the entry into force of the Agreement 
(Chart III.4).  Most of the lines liberalized between  2008 and 2013 are subject to rates of 10% or less.  
The liberalization of lines subject to duties of up to  30% takes place in 2015.  The tariff lines excluded 
from liberalization are subject to MFN rates ranging from 2% to 55%.   
  WT/REG256/1/Rev.1 
 Page 17 
 
 
  0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,0002008200920102011201220132015Chart III.4
SACU's duty eliminat ion under the AgreementYear of duty free treatment   
Source: WTO Secretariat estimates, based on data provided by SACU to WTO-TPRD and RTA.Number of duty-free lines (cumulative)
<10% <20% <30% MFN is: <40% <50% >50% duty-free specific duty
 
 
37. Table III.6 shows SACU's trade liberalizati on commitments under the Agreement organized 
by product categories according to HS section.  Of the 6,677 tariff lines forming SACU's tariff 
schedule, 3,615 lines were already duty-free on an MF N basis in 2008.  The 542 tariff lines subject to 
liberalization on the Agreement's entry into force fa ll into a number of HS sections.  The 1,529 tariff 
lines not subject to duty elimination cover products  in most HS Sections.  The average tariff by 
HS Section on excluded lines ranges from 10% to 47%. 
Table III.6 
SACU:  Tariff elimination under the Agreement, by HS section 
Number of duty-free lines in 2008  
HS section  MFN 
avg. 
% Total 
No. of 
lines  MFN 
duty-
free 
(2008) 
2008 
2009 
2010 
2011 2012 
2013 
2015 
No. of Remaining 
dutiable lines  
Avg. Final Tariff 
(Dutiable)  
I Live animals and animal 
products 13.0 269 181 1 1     23 63 47.0 
II Vegetable products 7.0 325 151 8      3 163 13.8 
III Animal or vegetable fats 
and oils 7.5 57 14 3      5 35 10.0 
IV Prepared foods etc. 16.0 340 69 58      63 150 21.1 
V Minerals 2.1 183 142 18      7 16 12.1 
VI Chemicals and chemical 
products 2.5 1,007 802 87      112 6 12.5 
VII Plastics and rubber 8.4 437 189 34      192 22 11.8 
VIII Hides and skins 10.9 91 42 9      17 23 19.2 
IX Wood and articles 7.7 106 53 20      33   
Table III.6 (Cont'd)  WT/REG256/1/Rev.1 
Page 18  
 
  Number of duty-free lines in 2008  
HS section  MFN 
avg. 
% Total 
No. of 
lines  MFN 
duty-
free 
(2008) 
2008 
2009 
2010 
2011 2012 
2013 
2015 
No. of Remaining 
dutiable lines  
Avg. Final Tariff 
(Dutiable)  
X Pulp, paper etc. 4.7 201 123 38      40   
XI Textiles and textiles 
articles 21.4 944 123 31 11     74 705 12.4 
XII Footwear, headgear 20.8 81 15 2      33 31 19.4 
XIII Articles of stone 7.2 193 85 55      49 4 15.0 
XIV Precious stones, etc. 4.4 58 45 2      11   
XV Base metals and base 
metals products 5.1 733 452 93 2   4  50 132 17.4 
XVI Machinery 4.0 1,001 710 79  1    154 57 15.1 
XVII Transport equipment 8.6 222 119 4 6  9  6 27 51 16.5 
XVIII Precision equipment 0.3 220 216       4   
XIX Arms and ammunition 13.4 65 7        58 15.0 
XX Misc. manufactured 
articles 9.1 137 70  1     53 13 20.8 
XXI Works of art, etc. 0.0 7 7          
Total 8.4 6,677 3,615 542 21 1 9 4 6 950 1,529 15.7 
 
Note:  For tariff lines subject to TRQs only the out-of-quota dut y is included in the tariff-related calculations (preferential  TRQ only 
applicable to Switzerland);   specific duties ar e excluded for the calculation of MFN averages. 
 Excludes beyond HS chapter 97. 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and CRTA. 
 
38. Chart III.5 compares the average dutiable rates by HS Chapter at the end of the 
implementation period with MFN rates for SACU.  As can be seen from Chart III.5, for those 
55 HS Chapters where duties remain, the preferen tial duties mirror the MFN duties applicable for 
those tariff lines in 34 HS Chapters, indicating th at no preferential liberalization of these lines has 
taken place under the Agreement.  For agricultural products (HS Chapters 1-24), preferential duties 
are less than MFN duties in HS Chapter 21 only.  WT/REG256/1/Rev.1 
 Page 19 
 
 
  Chart III.5
SACU: Average remaining dutiable rates, by HS Chapter
0 1 02 03 04 05 06 07 08 002040607080910111213151617181920212223242728293539404251525354555657585960616263646870737476828384858789939495HS Chapter
Average rate of duty (%)
MFN Preferential
Source :  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and RTA. 
 
5. Tariff rate quotas 
39. Norway maintains TRQs on 27 tariff lines all of which are meat products in HS Chapter 2.  
Switzerland maintains TRQs on 171 tariff lines falling in HS Chapters 1, 2, 4, 6, 7, 8, 16, 20 and 35.  WT/REG256/1/Rev.1 
Page 20  
 
  Details of quantities and rates applying to these lines as indicated in Tables AII.1-2 of Annex II of this 
report.
19   
40. The SACU States maintain TRQs on three tari ff lines, two in HS Chapter 2 and one in 
HS Chapter 4 for products origina ting in Switzerland.  Details of the quantities and rates applying to 
these lines are given in Table III.7.   
Table III.7 
SACU States: Tariff-rate quotas for pr oducts originating in Switzerland 
HS Code (description) In quota 
rate Out of quota rate Annual Quantity 
ex 0210.20.10  Meat of bovine animals, dried Free 40% or 240c/kg 
ex 0210.99.90  Meat and edible meat offal, 
other, dried  Free 40% or 240c/kg 20 tons (global quota which applies 
to all products included in List 4). 
0406.90.00  Other cheese Free 500c/kg with a maximum of 95% 200 tons, provided that such 
products are imported for 
consumption only 
 
Source: WTO Secretariat based on data  provided by the Parties. 
 
B. RULES OF ORIGIN  
41. Disciplines on rules of origin and mutual admi nistrative cooperation in  customs matters are 
set out in Annexes V and VI, respectively (Article 7) .  Articles 2-13 of Annex V deal with the rules of 
origin themselves;  Articles 14-28 with proof of origin and supporting documentation;  and 
Articles 29-33 set out the arrangements for administrative cooperation. 
42. The basic requirements for a product to be c onsidered originating (Articles 2 and 5 of 
Annex V) are: 
(a) it is wholly obtained in one of the Parties;  or 
(b) the non-originating materials incorporated in the product have undergone “sufficient 
working or processing” in the Parties, within the meaning of Article 520   
43. The Agreement does not provide for regime-wide ru les of origin;  rather it lists (Appendix II 
to Annex V) the specific criteria that non-origina ting materials have to meet for a good incorporating 
such materials to acquire origina ting status.  The rules are generall y chapter-specific with exceptions 
at the tariff heading level (CTH 4-digit).21  Origin is conferred according to four main criteria being 
applied either independently or in combination w ith each other as the case may be.  These are: the 
"wholly obtained" (WO) criterion requiring that "all the materials of the chapter are wholly obtained";  
the "change of tariff heading" (CTH) criterion;  th e import content test (MC) requiring that the value 
of non-originating materials not exceed a given percen tage of the ex-works pr ice of the product;  and 
the technical test rule (TR) which sets out the wo rk processes that non-originating materials have to 
undergo. 
                                                      
19 In the case of Switzerland, concessions typically take  the form of specific in quota rates for existing 
MFN quotas. 
20 Article 5 specifies that products  which are not wholly obtained are considered to be sufficiently 
worked or processed when the conditions set out in the lis t in Appendix II are fulfilled.  Article 5 also provides 
for a "tolerance rule". 
21 Most Chapters are preceded by an "ex" signifying that their corresponding rule(s) in columns three 
and four of the Annex apply to the Chapter "except for" the tariff headings as listed directly below the Chapter.  
In the absence of an "ex" the rule applies to the Chapter without exceptions.  WT/REG256/1/Rev.1 
 Page 21 
 
 
  44. The WO criteria applies to products falling under HS Sections I and II (live animals and 
vegetable products – HS Chapters 1 to 14) except fo r Chapter 13 where an MC rule of 50% applies.  
The WO criteria also applies to certain produc ts under HS Section IV (prepared foodstuffs – 
HS Chapters 16 to 24);  the remaining products under that Section are subject to the CTH requirement 
often in combination with a MC rule of 30% for materials of Chapter 17 (sugar).  The rule most 
widely used for industrial products is the CTH require ment at the heading level;  the rule allows in 
some cases (mainly HS Sections VI and VII – chemicals and plastics) the use of materials from the same heading as the final product provided that their total value does not exceed a certain percentage 
(sometimes 50%, but usually 20%) of the ex-works  price of the product.  The import content test 
(MC) is also widely used throughout the Agreemen t.  It is used as a standalone rule for products 
falling under HS Section XIX (arms and ammun ition) and for several products falling under 
HS Sections VII (plastics and rubber), XVII (vehicles) and XVIII (optical products);  as a 
supplementary rule to CTH for products fa lling under HS Sections XV (base metals) and XVI 
(machinery);  and as an alternative rule for prod ucts falling under HS Sections VI, VII, XVI and 
XVII.
22  The limit allowed (in value terms) for non- originating materials is normally 40% of the 
ex-works price of the product;  however, according to the product different thresholds may apply 
(ranging from 20% to 50%).  A technical test requirement figures as the main rule for most products falling under HS Sections V (minerals), VI (chemi cals), VIII (raw hides and skins), IX (wood), and 
XI (textiles). 
45. Article 3 of Annex V provides for diagonal cumulation between the EFTA States or SACU 
such that materials from another Party are consider ed as originating in the Party concerned provided 
that they have undergone working or processing beyond the operations referred to in Article 6.
23  
Products not meeting the requirements of Article 6 may still be considered as originating where the 
value added in the Parties is greater than the value of materials used that or iginated in the countries 
referred to above.    
46. Article 5 provides for an "absorption principle"  whereby a non-originating material which has 
acquired originating status by meeting the processi ng requirement set out in Appendix II to Annex V, 
will be considered 100% originating once incorporated  into a final product.  Paragraph 2 of the same 
Article provides for a "tolerance rule" whereby non- originating materials may nevertheless be used 
provided that (i) their value does not exceed 15% of th e ex-works price of the product, and (ii) any of 
the percentages in Appendix II to Annex V are not exceeded.  The tolerance rule of Article 6.2 does 
not apply to textiles and clothing (HS Chapters 50-63).24 
47. Title III addresses the "territorial requirements" re lated to rules of origin.  Article 11 sets out 
the "principle of territoriality" meaning that as a general rule the working or processing of goods must 
take place without interruption in the territories of the Pa rties;  failure to do so will result in the loss of 
originating status.  The Agreement does, how ever, permit outward working and processing of 
materials, subject to certain cond itions (Article 11:3-6 of Annex V).25   
                                                      
22 Column 3 of Annex II to Protocol B describes the specific rule.  When a rule appears in column 4, 
either rule can be applied. The MC requirement esta blishes the maximum value of non-originating materials 
allowed in the final product, expressed as a percentage of the ex-works price of the product. 
23 Article 6 lists the operations that  are considered as insufficient work ing or processing to confer the 
status of originating products. 
24 Special "tolerance rules" apply to certain textile products made of a mixture of materials (see notes 5 
and 6 of Appendix I to Annex V). 
25 These provisions do not apply to products of HS Chapters 50 to 63. WT/REG256/1/Rev.1 
Page 22  
 
  Box III.1:  Rules of Origin:  Basic Features at a Glance 
• No single rule of origin methodology 
• Product specific criteria common to the Parties: 
− Wholly obtained or entirely produced goods (mostly HS Chapters 1-24) 
− CTC at the heading level is the most common crite rion, however, exceptions apply at the heading 
level 
− MC criterion utilized in some cases as a standalone rule and more often as a 
supplementary/alternative rule;  the MC percentages vary from 20% to 50% of the ex-works price of 
the product 
− Technical rule applies to certain products (mostly minerals, raw hides, wood and textiles) 
• Diagonal Cumulation: 
• Absorption principle 
• Tolerance rule at 10%;  different rule applies to HS Chapters 50 to 63 (textiles and clothing) 
• No provisions on duty drawback 
 
 
C. EXPORT DUTIES AND CHARGES , AND QUANTITATIVE RESTRICTIONS  
48. The Parties agree to eliminate all customs duties on exports as of the date of entry into force 
of the Agreement (Article 8.4). 
D. REGULATORY PROVISIONS OF THE AGREEMENT  
1. Standards 
(a) Sanitary and phytosanitary measures 
49. Article 14 provides that the Parties' rights and obligations in respect of sanitary and 
phytosanitary measures are governed  by the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures.  They agree to stre ngthen cooperation on SPS matte rs with a view to 
increasing mutual understanding of their respective systems and improving access to their respective 
markets.  The Parties undertake to hold consulta tions within and outside the framework of the 
Joint Committee where a Party considers that a measure taken by the other Party affects, or is likely to 
affect, access to its market;  such consultations w ill be aimed at finding an appropriate solution in 
conformity with the WTO SPS Agreement.  An y agreement between the Parties is to be 
commensurate with the domestic legislation of the Parties and safeguard the SACU States' individual and collective SPS status. 
(b) Technical barriers to trade 
50. Article 13 provides that the Parties' rights and obligations in respect of technical regulations, 
standards and conformity assessment procedures are governed by the WTO Agreement on Technical 
Barriers to Trade.  Furthermore, they agree to strengthen cooperation on TBT matters with a view to 
increasing mutual understanding of their respective systems and facilitating access to their respective 
markets.  In the case where a Party considers that a measure taken by the other Party creates, or is 
likely to create, a technical obstacl e to trade they undertake to hold consultations in the framework of 
the Joint Committee;  such consu ltations are aimed at finding an appropriate solution in conformity 
with the WTO TBT Agreement.  WT/REG256/1/Rev.1 
 Page 23 
 
 
  2. Safeguard mechanisms 
(a) Global safeguards 
51. Article 18 confirms the Parties' rights and obligations under Article XIX of the GATT 1994 
and the WTO Agreement on Safeguards. 
(b) Bilateral safeguards 
52. Article 19 provides for a Party to take emergency measures in the event that as a result of the 
reduction or elimination of duties under the Agreem ent, a product is imported in such increased 
quantities and such conditions as to cause serious in jury or threat thereof.  Such measures should 
normally consist of the suspension of the further reduction of any applicable rate of duty or the 
increase of the rate of duty for that product.  Measures may not be taken for a period exceeding one 
year except in very exceptional circumstances, where a measure may be taken up to a maximum 
period of three years.  The Agreement encourages the Parties to find a mutually acceptable solution 
before having recourse to a safeguard measure.  It  requires the Party intending to apply a safeguard 
measure to first supply the Joint Committee with all relevant informati on concerning the intended 
action with a view to finding a mutually acceptable so lution;  if none is found within 30 days from the 
date of notification, that Party is then free to apply the measure.  The measure has to be notified 
immediately to the Joint Committee.  In critical  circumstances where delay would cause damage 
which would be difficult to repair, a Party may take a provisional emergency measure pursuant to a 
preliminary determination.  Such measures must be notified to the other Parties immediately and are to be terminated within six months at the latest. 
(c) Agricultural Safeguard Measures 
53. Safeguard measures on agricultural products may be taken pursuant to the same conditions 
applied to the application of bilateral safeguards (A rticle 20).  Such measures may be not be taken for 
a period exceeding one year and may consist of either of the following:  (a)  an increase in duties to a 
level not higher than the MFN applied rate of duty on  the product in effect at the time the measure is 
taken;  or (b) the introduction of a tariff quota for preferential trade, based on historical trade volumes 
for the five preceding years, excluding the import surge volumes that necessitated the introduction of 
the safeguard measure.  Measures must be notified to  the other Party in writing prior to their adoption. 
(d) Structural Adjustment 
54. Article 21 allows the SACU States to take measures to protect infant industries or sectors 
undergoing restructuring.  Such exceptional measures must be of limited duration in the form of an 
increase or reintroduction of customs duties.  Custom s duties introduced by the SACU States by these 
measures may not exceed the level of the applied MF N rates of duty and should maintain an element 
of preference for products originating in the EFTA  States.  The total value of all imports of the 
products subject to these measures may not exceed 15 per cent of total imports from the EFTA States 
during the last year for which statistics are ava ilable.  Exceptional measures may be applied for a 
period not exceeding four years and shall cease to appl y at the latest on the expiry of the transition 
period, i.e. by January 2015, though these time li mits may exceptionally be extended by decision of 
the Joint Committee.  No such meas ure can be introduced in respect of  a product if more than three 
years have elapsed since the elimination of all duties and quantitative restrictions concerning that 
product.  SACU shall inform the Joint Committee of  the exceptional measures it intends to take and 
afford consultations at the request of the EFTA States on the measures before they are applied.  
Furthermore, when adopting a measure, SACU sha ll provide the Joint Committee with a schedule for 
the introduction and subsequent elimination of the customs duties to be imposed. WT/REG256/1/Rev.1 
Page 24  
 
  55. Article 25 provides for special treatment for Botswana, Lesotho, Namibia and Swaziland 
(BLNS) who may, in accordance with Article 26 of the SACU Agreement 2002, temporarily levy 
duties to protect infant industries on goods originatin g in other SACU States and in countries outside 
SACU.  BLNS may temporarily restrict the import or export of goods for the purposes of rural development, food security and poverty allevi ation in a manner not inconsistent with the 
WTO Agreement.  Such measures shall also be take n in respect of all other countries.  The Party 
intending to take such a measure is to inform the Joint Committee and be prepared upon request to 
discuss the matter in the Joint Committee. 
(e) Restrictions to safeguard the balance of payments 
56. Article 22 provides that the rights and obligations of  the Parties with regard to restrictions to 
safeguard the balance of paymen ts are governed by Article XII of the GATT 1994.  The Party 
introducing such a measure shall promptly notify it to the other Parties and the Joint Committee. 
3. Anti-dumping and countervailing measures 
57. Article 17 confirms the Parties' rights and obl igations under Article VI of the GATT 1994 and 
the Agreement on Implementation of Article VI of th e GATT.  Before initiating an investigation, the 
Parties agree to consult with a view to finding a mutually acceptable solution within 30 days.   
4. Subsidies and State-aid 
58. Article 16 confirms the Parties' rights and obligations under Articles VI and XVI of the 
GATT 1994, and the WTO Agreements on Subsidies and Countervailing Measures.  Before initiating 
a subsidies investigation, the Party concerned shoul d notify in writing the other Party with a view to 
finding a mutually acceptable solution within 30 days .  Consultations are to take place in the Joint 
Committee if a Party so requests within ten days from the date of receipt of the notification.  With 
respect to state trading enterprises, Article 12 rea ffirms the rights and obligations of the Parties under 
Article XVII of the GATT 1994 and the Understandi ng on the Interpretation of Article XVII of the 
GATT 1994.
26 
59. The Parties agree not to apply export subs idies, as defined in Article 9 of the 
WTO Agreement on Agriculture, in their trade in  processed agricultural products covered by the 
Agreement (Article 4 of Annex III).  The SACU States and Switzerland agree not to apply export 
subsidies as defined in Article 9 of the WTO Agr eement on Agriculture, in their trade in covered 
basic agricultural products.27 
5. Other regulations 
(a) Customs-related procedures 
60. Customs procedures related to rules of origin are detailed in Annex V.  Articles 14-33 set out 
the administrative procedures and disciplines that ap ply to proof of origin.  The Agreement provides 
for proof of origin either through the submissi on of a movement certificate EUR.1, or through an 
invoice declaration (for approved exporters or wher e the value of the goods does not exceed €6,000).  
The EUR.1 certificate must be issued by the cust oms authorities of the exporting country upon written 
application by the exporter or by his authorized representative.  
                                                      
26 Both Article XVII of the GATT 1994 and its Understa nding are incorporated into and made part of 
the Agreement. 
27 This provision does not appear in the AAs be tween Norway and Icelan d and the SACU States.  WT/REG256/1/Rev.1 
 Page 25 
 
 
  61. Articles 29-33 set out the arrangements for admi nistrative co-operation between the Parties’ 
customs authorities including provisions on notifica tion, verification of proof of origin, dispute 
settlement, penalties and free-zones.  Article 34 establishes a Sub-Committee on Customs and Origin 
Matters whose functions include inter alia,  exchanging of informati on, reviewing developments, 
preparing technical amendments to the rules of or igin and advising the Joint Committee on any issue 
regarding rules of origin and customs cooperation.  
(b) Competition 
62. In Article 15, the Parties recognize that cer tain business practices, such as anti-competitive 
agreements or concerted practices and abuses of dominant positions, may restrict trade between the 
Parties and thereby hinder the fulfilment of the objectives of the Agreement.  A Party adversely 
affected by such a practice may request the Part y or Parties in whose territory such a practice 
originates to cooperate with a view to putting an end to the practice concerned or  its adverse effects.  
In the event that cooperation does not lead to a solu tion, the affected Party may request consultations 
in the Joint Committee with a view to r eaching a mutually satisfactory solution. 
(c) Intellectual Property Rights 
63. Article 26 lays out the provisions relating to th e protection of intellectual property (IP) rights 
between the Parties.  They aim to ensure the non-discriminatory protection of intellectual property 
rights and to provide measures for the enforcement of  such rights.  The Parties accord to each other's 
nationals treatment no less favourable than that they accord to their own.  Exemptions from this obligation must be in accordance with Articles 3 and 5 of the WTO Agreement on Trade-Related 
Aspects of Intellectual Property Rights (TRIPS Agreement).  Additionally, the Parties agree to grant 
each other's nationals treatment no less  favourable than that accorded to  nationals of any other State.  
Exemption from this obligation must be in accordan ce with Articles 4 and 5 of the TRIPS Agreement.  
The Parties agree to review the Agreement's provisions  on IP not later than five years after the entry 
into force of the Agreement.   
(d) Services 
64. The Agreement does not include any commit ments by the Parties with respect to 
liberalization of trade in services;  however, the Pa rties intend to extend the scope of the Agreement 
with a view to further liberalizing trade in servi ces.  The Joint Committee will make the necessary 
recommendations for the implementation of this objective not later than five years after the entry into 
force of the Agreement.  If a Party enters into an agreement defined in Article V of the GATS, it shall 
upon request from the other Parties afford adequate opportunity to them to seek to obtain comparable 
conditions on a mutually beneficial basis.
28   
(e) Investment 
65. In Article 28 the Parties agree to create and ma intain a stable and transparent investment 
framework and not to impair by unreasonable or discriminatory measures the management, 
maintenance, use, enjoyment or disp osal of investments by investors of  the other Parties.  The Parties 
agree to admit investments by investors of the other Parties in accordance with their laws and 
regulations.  They recognize that it is inappropriate to encourage investment by relaxing health, safety 
or environmental standards and affirm their commitme nt to review issues related to investment in the 
Joint Committee no later than five years after the entr y into force of the Agreement.  If a Party grants 
a non-Party, after the date of entry into force of the Agreement, a more favourable investment 
                                                      
28 According to the Parties, as of December 2009 no such request has been made or received by either 
Party. WT/REG256/1/Rev.1 
Page 26  
 
  framework than under the Agreement, it shall afford adequate opportunity  to the other Parties to seek 
to obtain, including through possible negotiations, comparable conditions, on a mutually beneficial 
basis. 
(f) Government Procurement 
66. The Parties agree on the importance of coopera tion to enhance the mutual understanding of 
their respective government procurement laws and regulations and agree to publish their laws, or 
otherwise make publicly available their laws, regu lations and administrative rulings of general 
application (Article 29).  No later than five year s after the entry into for ce of the Agreement, the 
Parties agree to hold consultations in the Joint Comm ittee to consider possible steps to liberalize their 
procurement markets on a mutual basis.  If a Party gr ants to a non-Party, after the entry into force of 
the Agreement, better conditions than under the Ag reement with regard to access to its procurement 
markets, it shall afford adequate opportunity to the other Parties to obtain, including through possible negotiations, comparable conditions on a reciprocal basis. 
(g) Economic Cooperation and Technical Assistance 
67. In Chapter V, the EFTA States agree to provide  technical assistance to the SACU States in 
order to facilitate the implementation of the overa ll objectives of the Agreement and enhance trading 
and investment opportunities (Article 30).  Assistan ce shall focus on sectors affected by the process of 
liberalization and restructuring of the economy of th e SACU States, in particular trade policy, trade 
facilitation and trade promotion; customs and or igin matters; TBT and SPS; local enterprise 
development;  and regulatory assistance and implementation of laws in areas such as services, investment, IP and public procurement (Article 32). 
E. S
ECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  
68. There are no sector-specific provisions in the Agreement. 
IV. GENERAL PROVISIONS OF THE AGREEMENT 
A. EXCEPTIONS  
69. The rights and obligations of the Parties in respect of general and security exceptions are 
governed by Articles XX and XXI of the GATT 1994, respectively (Articles 23 and 24). 
B. ACCESSION  
70. The Agreement is open for accession only to new EFTA member States and new SACU 
States on terms and conditions to be agreed upon by the Parties (Article 41).  Each Party may 
withdraw from the Agreement by written notification;  if an EFTA State withdraws from the EFTA Convention or any SACU State withdraws from the SA CU Agreement, it will also cease to be a Party 
to the Agreement (Article 42). 
C. I
NSTITUTIONAL FRAMEWORK  
71. The institutional and procedural provisions re lating to the implementation and administration 
of the Agreement are laid down in Chapter VI (Articles 33-37).  The body responsible for the 
supervision and administration of the Agreement is the Joint Committee, in which each Party is 
represented.  The Committee serves, inter alia , as a forum to exchange information and for 
consultations at the request of any Party.  It may also review the possibility of the further removal of 
obstacles to trade between the Parties;  take decisi ons in cases provided for under the Agreement and   WT/REG256/1/Rev.1 
 Page 27 
 
 
  ,make recommendations on any other matters.  Th e Joint Committee acts by consensus and may set 
up subcommittees and working parties to assist it in its functions.  It meets at the request of any Party and at least every two years.  The Agreement cont ains an evolutionary clause whereby the Parties 
undertake to review the Agreement in light of inte rnational economic developm ents and to consider 
the possibility of further developing and deepening cooperation under the Agr eement and to extend it 
to areas not covered therein (Article 38).  The Ag reement may be amended in accordance with the 
provisions contained in Article 40. 
D. D
ISPUTE SETTLEMENT  
72. Article 35 calls on the Parties to make every effo rt to resolve divergen ces with respect to the 
interpretation and application of the Agreement th rough consultation and co-operation.  A Party may 
request in writing consultations with another Party on any matter that it considers might affect the 
operation of the Agreement.  If so requested by a Pa rty, consultations shall take place in the Joint 
Committee within 20 days from the receipt of the no tification of the request for consultations with a 
view to finding a mutually satisfactory solution.  If consultations in the Joint Committee regarding the 
fulfilment of obligations fail to find a mutually sa tisfactory solution within 90 days the complaining 
Party may take "provisional rebalancing measures" as  are appropriate and strictly necessary to remedy 
the imbalance (Article 36).  The measures have to be  notified immediately to the other Parties and to 
the Joint Committee;  the latter will hold regular consultations with a view to eliminating the 
measures.  The measures shall be abolished when c onditions no longer justify their maintenance or, if 
the dispute is submitted to arbitration, when an ar bitral award has been rendered and complied with.   
73. Disputes between the Parties relating to the in terpretation of rights and obligations under the 
Agreement which have not been settled through c onsultations or in the Joint Committee within 
90 days from the date of receipt of the written request  for consultations, may be referred to arbitration 
by any Party to the dispute by means of written no tification (Article 37).  Disputes arising under the 
Agreement and the WTO Agreement may be settled in either forum at the discretion of the 
complaining Party.  Once selected, the forum shall be u sed to the exclusion of the other.  The arbitral 
tribunal shall settle the dispute in accordance with the provisions of the Agreement and the customary 
rules of interpretation of public international law.   Unless otherwise specified in the Agreement or 
agreed between the Parties to the dispute, the Optional Rules for Arbitrating Disputes Between Two 
States of the Permanent Court of Arbitration of 20 October 1992 shall be applied.  The provisions on 
dispute settlement under the Agreement do not apply to the provisions on competition, intellectual 
property, services, investment and government procurement. 
E. RELATIONSHIP WITH OTHER AGREEMENTS CONCLUDED BY THE PARTIES  
74. The Agreement's relationship with other agreemen ts concluded by the Parties is defined in 
Article 4, where the Parties reaffirm their right s and obligations under the WTO Agreement or any 
other agreements to which both Parties are parti es.  Article 5 states that the Agreement does not 
prevent the maintenance or establishment or enla rgement of customs unions, free-trade areas, 
arrangements for frontier trade and other preferential agreements insofar as they do not interfere with 
the fulfilment of obligations under the Agreement. 
75. Table IV.1 lists the regional trade agreemen ts (RTAs), notified to the GATT/WTO and in 
force, to which the EFTA States and the SACU States (collectively or individually) are parties. 
 
 
 
  WT/REG256/1/Rev.1 
Page 28  
 
  Table IV.1:  EFTA States and SACU States:  Participation in ot her RTAs (notified and non-notified in force), as of December 200 9 
GATT/WTO Notification Partner / Agreement Date of entry  
into force Type of 
agreement Year WTO Provision 
EFTA  STATES  - COLLECTIVELY 
Canada 01.07.09 Goods 2009 GATT Art. XXIV 
Egypt 01.08.07 Goods 2007 GATT Art. XXIV 
Lebanon 01.01.07 Goods 2006 GATT Art. XXIV 
Republic of Korea 01.09.06 Goods & Services 2006 GATT Art. XXIV & GATS Art. V 
Tunisia 01.06.05 Goods 2005 GATT Art. XXIV 
Chile 01.12.04 Goods & Services 2004 GATT Art. XXIV & GATS Art. V 
Singapore 01.01.03 Goods & Services 2003 GATT Art. XXIV & GATS Art. V 
EFTA 01.06.02 Services 2002 GATS Art. V 
Croatia 01.01.02 Goods 2002 GATT Art. XXIV 
Jordan 01.01.02 Goods 2002 GATT Art. XXIV 
FYROM 01.01.01 Goods 2000 GATT Art. XXIV 
Mexico 01.07.01 Goods & Services 2001 GATT Art. XXIV & GATS Art. V 
Morocco 01.12.99 Goods 2000 GATT Art. XXIV 
Palestinian Authority 01.07.99 Goods 1999 GATT Art. XXIV 
Israel 01.01.93 Goods 1992 GATT Art. XXIV 
Turkey 01.04.92 Goods 1992 GATT Art. XXIV 
EFTA 03.05.60 Goods 1959 GATT Art. XXIV 
INDIVIDUAL  EFTA  STATES 
Japan - Switzerland 01.09.09 Goods & Servi ces 2009 GATT Art. XXIV & GATS Art. V 
Iceland – Faroe Islands 01.11. 06 Goods & Services 2008 GATT Art. XXIV & GATS Art. V 
Faroe Islands – Switzerland 01.03.95 Goods 1996 GATT Art. XXIV 
European Economic Area (EEA) 01.01.94 Services 1996 GATS Art. V 
Faroe Islands – Norway 01.07.93 Goods 1996 GATT Art. XXIV 
EC-Norway 01.07.73 Goods 1973 GATT Art. XXIV 
EC-Iceland 01.04.73 Goods 1972 GATT Art. XXIV 
EC-Switzerland and Liechtenstein 01.01.73 Goods 1972 GATT Art. XXIV 
INDIVIDUAL  SACU  STATES 
BOTSWANA  
MERCOSUR 03.04. 09 Goods Not notified  
SADC 01.09.00 Goods 2004 GATT Art. XXIV 
SACU 1910, 1969, amended in 
2002* Goods 2007 GATT Art. XXIV 
Malawi 1956* Goods Not notified  
Zimbabwe 1956, amended in 2009* Goods Not notified  
LESOTHO  
MERCOSUR 03.04.09 Goods Not notified  
SADC 01.09.00 Goods 2004 GATT Art. XXIV 
SACU 1910, 1969, amended in 
2002* Goods 2007 GATT Art. XXIV 
NAMIBIA  
MERCOSUR 03.04.09 Goods Not notified  
SADC 01.09.00 Goods 2004 GATT Art. XXIV 
SACU 1910, 1969, amended in 
2002* Goods 2007 GATT Art. XXIV 
Zimbabwe 1992, amended 28.10.09* Goods Not notified  
SOUTH  AFRICA  
MERCOSUR 03.04.09 Goods Not notified  
SADC 01.09.00 Goods 2004 GATT Art. XXIV 
EC 01.01.00 Goods 2000 GATT Art. XXIV 
SACU 1910, 1969, amended in 
2002* Goods 2007 GATT Art. XXIV 
Mozambique 07.07.89 Goods Not notified  
Zimbabwe 01.12.64 Goods Not notified  
Malawi 20.06.90 Goods Not notified  
SWAZILAND  
MERCOSUR 03.04.2009 Goods Not notified  
COMESA 08.12.94 Goods 1995 Enabling Clause 
SACU 1910, 1969, amended in 
2002* Goods 2007 GATT Art. XXIV 
SADC 01.09.00 Goods 2004 GATT Art. XXIV 
* Dates of signature.  
Source: WTO Secretariat.  WT/REG256/1/Rev.1 
 Page 29 
 
 
  COMESA:  Common Market for Eastern and Southern Africa; As per WTO Notification WT/COM TD/N/3 dated 29 June 1995, 
COMESA Members are: Angola, Burundi, Comoro s, Eritrea, Ethiopia, Kenya, Lesotho, Ma lawi, Mauritius, Rwanda , Sudan, Swaziland, 
Tanzania, Uganda, Zambia, Zimbabwe.  Current  membership is as follows: Burundi, Comoros, D.R. Congo, Djibouti, Egypt, Eritrea, 
Ethiopia, Kenya, Libya, Madagascar, Mala wi, Mauritius, Rwanda, Seychelles, Sudan, Swaziland, Uganda, Zambia, Zimbabwe. 
SADC:  Southern African Development Community; As per WTO Notification WT/REG176/N/1/ Rev.1 dated 27 August 2004, 
SADC Members are Angola, Botswana, Lesotho, Malawi, Mauritius, Mozambique, Namibia, South Africa, Swaziland, Tanzania, Zambia, 
Zimbabwe.   Current membership is as follows: Angola, Botswana , Lesotho, Madagascar, Malawi, Ma uritius, Mozambique, Namibia, So uth 
Africa, Swaziland, Tanzania, Zambia, Zimbabwe .  The Democratic Republic of Congo and th e Seychelles are members of SADC, but ar e 
not parties to the Trade Protocol. MERCOSUR:  Common Market of the South MERCOSUR members are Argentina,  Brazil, Paraguay and Uruguay WT/REG256/1/Rev.1 
Page 30  
 
  ANNEX I 
  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applie d by Parties to MFN imports is shown in Tables A.1 to A.4, 
according to agricultural, non-agricultural and tota l products.  Applied MFN duty rates in 2008 serve 
as a basis for the comparison. 
2. Iceland has a variable MFN tariff structure.  Its (unweighted) average MFN rate (2008) is 
4.4% on all goods, with a higher average tariff a pplied to agricultural goods (11.3%) than to 
non-agricultural products (2.5%).  Duty-free tariff lines account for 69.4% of all lines.  Iceland's tariff 
concessions under the Agreement were implemented upon entry into force of the Agreement;  hence, 
from 2008 the SACU States have enjoyed a relative ma rgin of preference of 100% on non-agricultural 
products vis-à-vis  the prevailing average MFN tariff in 2008, and a relative margin of preference of 
30.9% in agricultural goods.  The share of dut y-free lines increases from 69.4% to 93.8% although 
agricultural products only benefit from 72.1% of lines being duty-free. 
Table AI.1 
Iceland:  Indicators of MFN tariff rates and preferential rates for imports from SACU 
ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin of 
goods Year 
Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) 
MFN 2008 4.4 14.7 69.4 11.3 26.2 55.0 2.5 9.5 73.4 
SACU 2008 1.7 33.8 93.8 7.8 33.8 72.1 0.0 0.0 100.0 
 
a WTO Definition. 
Note:  Calculations exclude specific rates and include the ad valorem part of compound rates. 
 
Source: WTO Secretariat estimates based on data provided by Iceland. 
 
3. Norway has a variable MFN tariff structure.  Its (unweighted) average MFN rate (2008) is 
1.0% on all goods, with a higher average tariff applied to agricultural goods (6.4%) than to 
non-agricultural products (0.5%).  Duty-free tariff lin es account for 83.5% of all lines.  Norway's 
tariff concessions under the Agreem ent were implemented upon entry in to force of the Agreement;  
hence, from 2008 the SACU States have enjoyed a relative margin of preference of 100% on 
non-agricultural products vis-à-vis  the prevailing average MFN tariff in 2008, and a relative margin of 
preference of 65.6% in agricultural goods.  Almo st 100% of non-agricultural products benefit from 
duty-free tariffs compared to only 52% of agricultural products. 
Table AI.2 
Norway: Indicators of MFN tariff rates a nd preferential rates for imports from SACU 
ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin of 
goods Year 
Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) 
MFN 2008 1.0 18.6 83.5 6.4 80.8 36.5 0.5 9.9 94.5 
SACU 2008 0.2 260.2 90.8 2.2 260.2 52.0 0.0 0.0 99.9 
 a  WTO Definition. Note:  Calculations exclude specific rates and include the ad valorem part of compound rates. 
 
Source: WTO Secretariat estimates based on data provided by Norway to the WTO-IDB. 
 
  WT/REG256/1/Rev.1 
 Page 31 
 
 
  4. Switzerland's MFN tariff structure contains a ma jority of tariff lines subject to specific duties 
which precludes the tariff analysis presented above.  However, as of entry into force of the Agreement, the SACU States benefit from 84.4% of  Switzerland's tariff schedule being duty free as 
compared to 18.4% on an MFN (2008) basis.  The share of duty free lines on industrial goods is 99.97% compared to 17.5% on an MFN basis and on agricultural goods is 36.9% compared to 20.2% 
on an MFN basis. 
Table AI.3 
Switzerland: Indicators of MFN tariff rates and preferential rates for imports from SACU 
ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin of 
goods Year 
Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines  
(%) 
MFN 2008 .. .. 18.4 .. .. 20.2 .. .. 17.5 
SACU 2008 .. .. 84.4 .. .. 36.9 .. .. 99.97 
a  WTO Definition. .. Not available;  a majority of Switzerla nd's tariff contains specific duties for which ad valorem  equivalents were not available. 
Note: Calculations exclude specific and in-quota rates. 
Source:  WTO Secretariat estimates based on data provided by Switzerland to the WTO-TPRD. 
 
5. SACU has a variable MFN tariff structure.  Its (unweighted) average MFN rate (2008) is 
8.4% on all goods, with a higher average tariff a pplied to agricultural goods (11.5%) than to 
non-agricultural products (7.9%).  Duty-free tariff lines account for 54.1% of all lines.  On entry into 
force of the Agreement in 2008 the EFTA States we re granted a relative margin of preference of 
32.9% on non-agricultural products vis-à-vis  the prevailing average MFN tariff in 2008, and a relative 
margin of preference of 6.9% in agricultural goods .  By the end of the transition period in 2015, the 
share of duty-free lines increases to 77.1%. 
Table AI.4 
SACU: Indicators of MFN tariff rates and preferential rates for imports from EFTA 
ALL PRODUCTS Agricultural products a Non-agricultural products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin of 
goods Year 
Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines (%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiable 
(%) Share of 
duty-free 
tariff 
lines  
(%) 
MFN 2008 8.4 18.6 54.1 11.5 20.7 40.7 7.9 18.2 56.3 
EFTA 2008 6.0 16.2 62.3 10.7 20.7 44.8 5.3 15.2 65.1 
 2009 5.5 14.9 62.6 10.5 20.2 44.9 4.8 13.8 65.5 
 2010 5.0 13.5 62.6 10.3 19.9 44.9 4.2 12.1 65.5 
 2011 4.6 12.7 62.7 10.1 19.4 44.9 3.8 11.2 65.6 
 2012 4.4 12.0 62.8 9.9 19.0 44.9 3.6 10.4 65.7 
 2013 4.1 11.2 62.9 9.7 18.7 44.9 3.2 9.5 65.8 
 2014 3.8 10.5 62.9 9.5 18.3 44.9 3.0 8.7 65.8 
 2015 3.5 15.7 77.1 9.1 21.2 54.3 2.7 13.9 80.9 
 
a WTO Definition. 
Note: Calculations exclude specific and in-quota rates and include the ad valorem  part of compound rates;   
 Excludes HS beyond HS chapter  97  
 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and RTA. 
 
6. Table AI.5 shows the market access opportun ities in Iceland for SACU's top 25 exports, 
which in 2005-2007 accounted on average for 61% of  SACU's global exports.  The table shows the 
year in which all HS 8-digit tariff lines correspondi ng to the product definition (i.e. applying to the 
6-digit HS code used to capture the volume of  trade) will become duty-free in Iceland.   WT/REG256/1/Rev.1 
Page 32  
 
  7. SACU's top 25 exports (at the HS 6-digit level)  cover a total of 94 HS 8-digit tariff lines in 
Iceland's tariff schedule.  Of these, 21 products are duty free on an MFN basis while 4 are subject to 
duties.  All four products were liberali zed upon the date of entry into force. 
Table AI.5 
Market access opportunities in Iceland und er the agreement for SACU's top 25 exports 
Access Conditions to Iceland's import markets  
MFN (2008)  SACU's top export products in 2005-2007  
Number of tariff lines  
HS number and description of the product  Share in 
global 
exports (%)  Average 
MFN 
applied rate 
(%) Duty-free Dutiable Duty-free 
in 2008 
710231 Diamonds, industrial, unworked or simply 
sawn, cleaved or bruted 9.1 0.0  1   
270112 Bituminous coal 4.9 0.0  1   
711011 Platinum, unwrought or in powder form 4.2 0.0  1   
842139 Filtering or purifying machinery and 
apparatus for gases, other 3.7 3.8 1 1 1 
870323 Of a cylinder capacity exceeding 1,500 cc 
but not exceeding 3,000 cc 3.3 0.0 6   
711019 Platinum, other 3.2 0.0 1   
720241 Ferro-chromium, containing by weight more 
than 4% of carbon 2.6 0.0 1   
711031 Rhodium, unwrought or in powder form 2.3 0.0 1   
760110 Aluminium, not alloyed 1.9 0.0 1   
260112 Iron ores and concentrates, agglomerated 1.9 0.0 1   
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 1.2 0.0 1   
870421 Motor vehicles for the transport of goods, 
g.v.w. not exceeding 5 tonnes 1.2 0.0 6   
710239 Diamonds, non-industrial, other 1.1 0.0 1   
711039 Rhodium, other 0.8 0.0 1   
220421 Other wine, in containers holding 2 l or less 0.7 1.4 42 7 7 
330210 Mixtures of odoriferous substances, of a 
kind used in the food or drink industries 0.7 1.0 9 1 1 
711021 Palladium, unwrought or in  powder form 0.7 0.0 1   
760612 Aluminium plates, of aluminium alloys 0.7 0.0 2   
940190 Seats, parts 0.6 10.0  1 1 
261690 Precious metal ores and con centrates, other 0.6 0.0 1   
880240 Aeroplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg 0.6 0.0 1   
170111 Cane sugar 0.6 0.0 1   
470200 Chemical wood pulp, dissolving grades. 0.6 0.0 1   
720211 Ferro-manganese, c ontaining by weight 
more than 2% of carbon 0.5 0.0 1   
261000 Chromium ores and concentrates. 0.5 0.0 1   
Total of above 48.4  84 10 10 
a Combination of MFN duty-free and specific duty. 
Source : WTO estimates based on data provided by Iceland and UNSD, Comtrade data. 
 
8. Table AI.6 shows the market access opportun ities in Norway for SACU's top 25 exports, 
which cover a total of 34 HS 8-digit tariff lines in Norway's tariff schedule.  Of these, 24 products are 
duty free on an MFN basis while only one is subject to duties.  This product – cane sugar – remains 
subject to duties under the Agreement. 
 
 
 
      WT/REG256/1/Rev.1 
 Page 33 
 
 
  Table AI.6 –Market access opport unities in Norway under the Agreeme nt for SACU's top 25 exports 
Access Conditions to Norway's import 
markets  SACU's top export products in 2005-2007  
MFN (2008)  
HS number and description of the product  Share in 
global 
exports 
(%) Average MFN 
applied rate 
(%) Duty-
free Remain 
Dutiable 
710231 Diamonds, industrial, unworked or simp ly sawn, cleaved or bruted 9.1 0.0  1  
270112 Bituminous coal 4.9 0.0  1  
711011 Platinum, unwrought or in powder form 4.2 0.0  1  
842139 Filtering or purifying m achinery and apparatus fo r gases, other 3.7 0.0  1  
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 
cc 3.3 0.0 3  
711019 Platinum, other 3.2 0.0 1  
720241 Ferro-chromium, containing by weight more than 4% of carbon 2.6 0.0 1  
711031 Rhodium, unwrought or in powder form 2.3 0.0 1  
760110 Aluminium, not alloyed 1.9 0.0 1  
260112 Iron ores and concentrates, agglomerated 1.9 0.0 1  
270900 Petroleum oils and oils obtained from  bituminous minerals, crude. 1.2 0.0 2  
870421 Motor vehicles for the transpor t of goods, g.v.w. not exceeding 5 
tonnes 1.2 0.0 3  
710239 Diamonds, non-industrial, other 1.1 0.0 1  
711039 Rhodium, other 0.8 0.0 1  
220421 Other wine, in containers  holding 2 l or less 0.7 0.0  2  
330210 Mixtures of odoriferous substances, of a kind used in the food or 
drink industries 0.7 0.0  1  
711021 Palladium, unwrought or in powder form 0.7 0.0 1  
760612 Aluminium plates, of aluminium alloys 0.7 0.0 2  
940190 Seats, parts 0.6 0.0  2  
261690 Precious metal ores and c oncentrates, other 0.6 0.0 1  
880240 Aeroplanes and other aircraft, of an unladen weight exceeding 
15,000 kg 0.6 0.0 1  
170111 Cane sugar 0.6 0.0; 
1.26 NOK per kg a 1 1 
470200 Chemical wood pulp, dissolving grades. 0.6 0.0 1  
720211 Ferro-manganese, contai ning by weight more than 2% of carbon 0.5 0.0 1  
261000 Chromium ores and concentrates. 0.5 0.0 1  
Total of above 48.4  33 1 
a combination of duty-free and specific duty. 
 
Source:   WTO estimates based on data provided by the No rway to the WTO-IDB a nd UNSD, Comtrade data. 
 
9. Table AI.7 shows the market access opportuniti es in Switzerland for SACU's top 25 exports, 
which cover a total of 40 HS 8-digit tariff lines in  Switzerland's tariff schedule.  Of these, all but 
two products are duty free on an MFN basis.  These two products are subject to immediate 
liberalization under the Agreement. 
Table AI.7 – Market access opportunities in Switz erland under the Agreement fo r SACU's top 25 exports 
Access Conditions to Switzerland's import markets  
MFN (2008)  SACU's top export products in 2005-2007  Number of tariff 
lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Duty-
free in 
2008  Remain 
Dutiable 
710231 Diamonds, industrial, unworked or simply 
sawn, cleaved or bruted 9.1 --  1 1  
270112 Bituminous coal 4.9 --  1 1  
711011 Platinum, unwrought or in powder form 4.2 --  1 1  
842139 Filtering or purifying machinery and apparatus 
for gases, other 3.7 --  3 3  
870323 Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 3,000 cc 3.3 --  3 3  
711019 Platinum, other 3.2 --  1 1  
Table AI.7 (Cont'd)  WT/REG256/1/Rev.1 
Page 34  
 
  Access Conditions to Switzerland's import markets  
MFN (2008)  SACU's top export products in 2005-2007  Number of tariff 
lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Duty-
free in 
2008  Remain 
Dutiable 
720241 Ferro-chromium, containing by weight more 
than 4% of carbon 2.6 --  1 1  
711031 Rhodium, unwrought or in powder form 2.3 --  1 1  
760110 Aluminium, not alloyed 1.9 --  1 1  
260112 Iron ores and concentrates, agglomerated 1.9 0.0 1    
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 1.2 0.0 2    
870421 Motor vehicles for the transport of goods, 
g.v.w. not exceeding 5 tonnes 1.2 0.0 2 1 1  
710239 Diamonds, non-industrial, other 1.1 --  1 1  
711039 Rhodium, other 0.8 --  1 1  
220421 Other wine, in containers holding 2 l or less 0.7 --  4 1 3 
330210 Mixtures of odoriferous substances, of a kind 
used in the food or drink industries 0.7 --  1 1  
711021 Palladium, unwrought or in  powder form 0.7 --  1 1  
760612 Aluminium plates, of aluminium alloys 0.7 --  1 1  
940190 Seats, parts 0.6 0.0 1 5 5  
261690 Precious metal ores and con centrates, other 0.6 0.0 1    
880240 Aeroplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg 0.6 --  1 1  
170111 Cane sugar 0.6 --  1  1 
470200 Chemical wood pulp, dissolving grades. 0.6 --  1 1  
720211 Ferro-manganese, contai ning by weight more 
than 2% of carbon 0.5 --  1 1  
261000 Chromium ores and concentrates. 0.5 0.0 1    
Total of above 48.4  8 32 28 4 
Note: --  Specific duty. 
 
Source:  WTO estimates based on data provided by Swit zerland, WTO-IDB, and UNSD, Comtrade data. 
 
10. Table AI.8 shows the market access opportuniti es in SACU for Iceland's top 25 exports, 
which cover a total of 33 HS 8-digit tariff lines in SACU's tariff schedule.  Of these, 15 products are 
duty free on an MFN basis;  one product is gran ted duty-free access upon entry into force of the 
Agreement and eight in 2015.  One product – other petroleum oils – remains subject to duties under 
the Agreement. 
Table AI.8 – Market access opportunities in SACU for Iceland's top 25 exports 
Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  
Iceland's top export products in 2005-2007  
Number of tariff 
lines  
HS number and description of the product  Share in global 
exports (%)  Average 
MFN 
applied rate 
(%) 
Duty-free 
Dutiabl e 
2008 
2015 
Remain Dutiable 
760110 Aluminium, not alloyed 23.3 0.0 1     
880240 Aeroplanes and other aircraft, 
of an unladen weight exceeding 15,000 kg 9.1 0.0 1     
030429 Frozen fillets, other 7.8 12.5 1 1  1  
030562 Cod  4.8 0.0 1     
230120 Flours, meals and pellets, of 
fish or of crustaceans, molluscs 
or other aquatic invertebrates 3.9 0.0 1     
Table AI.8 (Cont'd)   WT/REG256/1/Rev.1 
 Page 35 
 
 
  Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  
Iceland's top export products in 2005-2007  
Number of tariff 
lines  
HS number and description of the product  Share in global 
exports (%)  Average 
MFN 
applied rate 
(%) 
Duty-free 
Dutiabl e 
2008 
2015 
Remain Dutiable 
030419 Fish fillets, fresh or chilled, 
other 3.3 12.5 1 1  1  
030421 Swordfish, frozen 2.8 12.5 1 1  1  
030422 Toothfish, frozen 2.8 12.5 1 1  1  
160520 Shrimps and prawns 2.8 5.5c/kg 1 2 2   
720221 Ferro-silicon, containing by 
weight more than 55% of 
silicon 2.7 0.0 1     
030530 Fish fillets, dried, salted or in 
brine, but not smoked 2.4 12.5 1 1  1  
030379 Other fish 1.9 0.0 1     
300490 Medicaments, other 1.6 0.0 1     
271019 Petroleum oils, other 1.5 11c/li  1   1 
902139 Orthopaedic appliances, other 1.3 0.0 1     
030412 Toothfish, fresh or chilled 1.2 25.0  1  1  
030411 Swordfish, fresh or chilled 1.2 25.0  1  1  
030380 Livers and roes 1.2 0.0 1     
150420 Fats and oils and their fractions, 
of fish, other than liver oils 1.1 0.0 1     
030551 Cod  1.1 0.0 1     
030331 Halibut  1.0 0.0 1     
030262 Haddock  1.0 0.0 1     
030499 Other frozen fillets 0.9 12.5 1 1  1  
890200 Fishing vessels; factory ships 
and other vessels for processing or preserving fishery products. 0.9 0.0 1     
030361 Swordfish  0.8 0.0 1     
Total of above 82.5  22 11 2 8 1 
 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and RTA;  
UNSD, Comtrade data. 
 
11. Table AI.9 shows the market access opportun ities in SACU for Norway's top 25 exports, 
which cover a total of 66 HS 8-digit tariff lines in SACU's tariff schedule.  Of these, 15 products are 
duty free on an MFN basis;  three products are granted duty-free access upon entry into force of the Agreement, one in 2012 and three in 2015.  Three products – two types of light oils and preparations and other structures  – remain subject to duties under the Agreement. 
Table AI.9 – Market access opportunities  in SACU for Norway's top 25 exports 
Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  Norway's top export products in 2005-2007  
Number of 
tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) 
Duty-free 
Dutiable 
2008 
2012 
2015 
Remain Dutiable 
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 42.1 0.0 1      
271121 Natural gas 17.1 0.0 1      
760120 Aluminium alloys 3.1 0.0 1      
271011 Light oils and preparations 2.5 6.3 7 14    14 
271019 Light oils and preparati ons, other 2.0 11c/li  1    1 
Table AI.9 (Cont'd)  WT/REG256/1/Rev.1 
Page 36  
 
  Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  Norway's top export products in 2005-2007  
Number of 
tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) 
Duty-free 
Dutiable 
2008 
2012 
2015 
Remain Dutiable 
750210 Nickel, not alloyed 1.8 0.0 1      
030212 Pacific salmon  1.6 25.0  1   1  
271112 Propane 1.2 0.0 1      
271113 Butanes 0.7 7.5 1 1   1  
890190 Other vessels for transport of goods and other 
vessels for transport of both persons and goods 0.5 0.0 1      
271600 Electrical energy. (optional heading) 0.5 0.0 1      
292429 Cyclic amides, other 0.4 5.0 1 1   1  
480261 Other paper and cardboard, in  rolls 0.3 7.5 1 2 2    
030551 Cod  0.3 0.0 1      
841370 Other centrifugal pumps 0.3 0.0 2      
381800 Chemical elements doped for use in electronics 0.3 6.7 1 2 2    
843143 Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49 0.3 0.0 1      
890120 Tankers 0.3 0.0 1      
730890 Structures, other 0.3 7.5 1 1    1 
760110 Aluminium, not alloyed 0.3 0.0 1      
880330 Other parts of aeroplanes or helicopters 0.3 0.0 1      
030351 Herrings  0.3 0.0 1      
760612 Aluminium plates, of aluminium alloys 0.2 6.7 1 2  2   
030374 Mackerel  0.2 0.0 1      
851762 Machines for the reception, conversion and 
transmission or regeneration of voice, images 
or other data 0.2 2.5 1 1 1    
Total of above 77.1  30 26 5 2 3 16 
Source:  WTO Secretariat estimates based on data provided by SACU to the WTO-TPRD and RTA;  
 UNSD, Comtrade data. 
 
12. Table AI.10 shows the market access opportunities in SACU for Switzerland's top 25 exports, 
which cover a total of 27 HS 8-digit tariff lines in SACU's tariff schedule.  Of these, 22 products are 
duty free on an MFN basis;  one product is gran ted duty-free access upon entry into force of the 
Agreement, and two in 2015.   
Table AI.10 –Market access opportunities in SACU for Switzerland's top 25 exports 
Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  Switzerland's top export products in 2005-2007  Number of tariff 
lines  
HS number and description of the product  Share in 
global 
exports (%)  Average 
MFN applied 
rate 
(%) Duty-
free Dutiable 
2008 
2015 
300490 Medicaments, other 10.2 0.0 1    
300210 Antisera and other blood fractions  4.9 0.0 1    
910221 Wrist watches, with automatic winding 2.7 0.0 1    
711319 Articles of jewellery, of other precious metal 2.2 20.0  1  1 
271600 Electrical energy. (optional heading) 2.0 0.0 1    
910211 Wrist watches, with mechani cal display only 1.8 0.0 1    
293399 Heterocyclic compounds, other 1.5 0.0 1    
910121 Other wrist watches, with automatic winding 1.3 0.0 1    
711011 Platinum, unwrought or in powder form 1.1 0.0 1    
300420 Medicaments, containing ot her antibiotics 1.1 0.0 1    
294190 Antibiotics, other 1.0 0.0 1    
841199 Turbo jets, other 1.0 0.0 1    
300439 Medicaments, other 0.9 0.0 1    
710239 Non-industrial diamonds, other 0.9 0.0 1    
292429 Cyclic amides, other 0.9 5.0 1 1  1 
293719 Hormones, other 0.9 0.0 1    
Table AI.10 (Cont'd)   WT/REG256/1/Rev.1 
 Page 37 
 
 
  Access Conditions to SACU's import markets  
MFN (2008)  Duty-free in  Switzerland's top export products in 2005-2007  Number of tariff 
lines  
HS number and description of the product  Share in 
global 
exports (%)  Average 
MFN applied 
rate 
(%) Duty-
free Dutiable 
2008 
2015 
902150 Pacemakers for stimulating heart muscles, 
excluding parts and accessories 0.8 0.0 1    
902110 Orthopaedic or fracture appliances 0.7 0.0 1    
880230 Aeroplanes and other aircraft, of an unladen 
weight exceeding 2,000 kg but not exceeding 
15,000 kg 0.7 0.0 1    
970110 Paintings, drawings a nd pastels 0.6 0.0 1    
910111 Wristwatches, with mechanical display only 0.6 0.0 1    
330290 Mixtures of odoriferous substances, other 0.6 5.0 1 1 1  
848690 Parts and accessories 0.5 0.0 1    
910129 Wristwatches, other 0.5 0.0 1    
901890 Other instruments and appliances 0.5 0.0 1    
Total of above 39.6  24 3 1 2 
Source:  WTO Secretariat estimates based on data provide d by SACU to the WTO-TPRD and RTA;  UNSD, 
 Comtrade data.  WT/REG256/1/Rev.1 
Page 38  
 
  ANNEX II 
 
Tariff-Rate Quotas under the Agreement
 
 
 
1. The various schemes for the maintenance of pr eferential tariff-rate quotas are described in 
Tables AII.1 (Norway) and AII.2 (Switzerland) below. 
Table AII.1 
Norway:  Tariff-rate quotas for products originating in SACU States 
HS Code 
(description) In quota rate 
NOK per kg Out of quota 
rate 
NOK per kg Quantity MFN (2008) 
In quota rate 
NOK per kg MFN (2008) 
Out of quota rate 
NOK per kg 
Meat of bovine animals, fresh, chilled and frozen 
02011000, 02012001 
02012002, 02012003 
02012004, 02012008 
02013001, 02013009 02021000, 02022001 02022002, 02022003 
02022004. 02022008 
02023001, 02023009 0 
0 
0 
0 0 0  
0  
0 29.05 
              66.40 
              59.76 
             101.16 
29.05 66.40 
59.76 
101.16 annual quota of 
500 tons - 
- 
- 
- - - 
- 
-  32.28 
66.40 
66.40 
119.01 
32.28 66.40 
66.40 
119.01 
Meat of sheep or goats, fresh, chilled or frozen 
02041000 02042100 
02042200 
02043000 02044100 
02044200 
02044300 02045000 8.60  
6.40  
22.5  
8.60  6.40  
22.5  
20.3  9.80  29.24 
21.73 
76.74 
29.24 20.53 
72.48 
65.42 31.63 annual WTO 
quota of 206 
tons 12.23 
9.09 
32.10 
12.23 
9.09 
32.10 
28,97 14.01 32.49 
24.15 
85.27 
32.49 24.15 
85.27 
76.96 37.21 
Other meat and edible meat offa l, fresh, chilled or frozen 
02081000 
02089030 
02089099 0 
0 
0 24.64 
48.40 
119.01 annual WTO 
quota of 250 
tons 0.60 
0.60 
0.60 24.64 
48.40 
119.01 
 
Source: WTO Secretariat based on data  provided by the Parties. 
 
2. In the case of Switzerland, in so me cases, the in quota rate is expressed in terms of a margin 
of preference (MOP), i.e. as the MFN rate minus a specific duty, and will therefore vary depending on the applicable MFN rate:  for such lines the pref erential in quota rates for 2008 are shown with the 
MOP in parentheses. 
Table AII.2 
Switzerland:  Tariff-rate quotas for products originating in SACU States 
HS Code 
(description) In quota rate 
(Fr./100 kg gross) Quantity MFN (2008)  
In quota rate 
(Fr./100 kg 
gross) Out of 
quota 
Tariff 
Line MFN (2008) 
Out of quota rate 
(Fr./100 kg gross) 
Live horses, asses, mules and hinnies 
01011011 
01019091 
01019095 0 
80 Fr./unit 
0 within limits of tariff quota no. 1 
within limits of tariff quota no. 5 
within limits of tariff quota no. 1 120 Fr./Unit 
90 Fr./Unit 
120 Fr./Unit 01011019 
01019092 
01019096 3,834 Fr./unit 
1,309 Fr./unit 
3,834 Fr./unit 
Live bovine animals 
01029011 
01029091 85 Fr./unit 
0 within limits of tariff quota no. 5 
within limits of tariff quota no. 1 95 Fr./Unit 
60 Fr./Unit 01029019 
01029099 1,275 Fr./unit 
1,275 Fr./unit 
Live swine 
01039110 
01039120 
01039210 01039220 0 
30 Fr./unit 
0 
30 Fr./unit within limits of tariff quota no. 3 
within limits of tariff quota no. 6 
within limits of tariff quota no. 3 within limits of tariff quota no. 6 33 Fr./Unit 
63 Fr./Unit 
10 Fr./Unit 40 Fr./Unit NONE 
01039190 
NONE 01039290  
1,309 Fr./unit 
 
1,309 Fr./unit 
Table AII.2 (Cont'd)   WT/REG256/1/Rev.1 
 Page 39 
 
 
  HS Code 
(description) In quota rate 
(Fr./100 kg gross) Quantity MFN (2008)  
In quota rate 
(Fr./100 kg 
gross) Out of 
quota 
Tariff 
Line MFN (2008) 
Out of quota rate 
(Fr./100 kg gross) 
Live sheep and goats 
01041010 01041020 01042010 
01042020  0  (MFN - 5 Fr./unit) 
20 Fr./unit 
0  (MFN - 3 Fr./unit) 
40 Fr./unit within limits of tariff quota no. 4 
within limits of tariff quota no. 5 within limits of tariff quota no. 4 
within limits of tariff quota no. 5 5 Fr./Unit 
25 Fr./Unit 
3 Fr./Unit 
43 Fr/Unit NONE 
01041090 NONE 
01042090  
122 Fr./Unit 
 
59.50 Fr./Unit 
Meat of bovine animals, fresh or chilled 
02011011 
02011091 02012011 
02012091 
02013011 02013091 85  
60 (MFN - 9) 
71 (MFN - 38) 
103 (MFN - 56) 
71 (MFN - 38) 
103 (MFN - 56) within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 94 
69 
109 
159 
109 159 02011019 
02011099 02012019 
02012099 
02013019 02013099 758 
758 
1,368 
1,368 
2,212 2,212 
Meat of bovine animals, frozen 
02021011 
02021091 
02022011 02022091 
02023011 
02023091 85  
60 (MFN – 9) 
71 (MFN – 38)  
153 (MFN – 56)  
71 (MFN – 38)  
53 (MFN – 56)  within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 94 
69 
109 159 
109 
109 02021019 
02021099 
02022019 02022099 
02023019 
02023099 758 
758 
1,233 1,233 
2,057 
2,057 
Meat of swine, fresh, chilled or frozen 
02031191 02031291 
02031981 
02032191 02032291 
02032981 30  
40  
40  
30  40  
40  within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 within limits of tariff quota no. 6 
within limits of tariff quota no. 6 43 
50 
50 
43 50 
50 02031199 
02031299 
02031991 
02032199 02032299 
02032991 347 
508 
2,304 
355 474 
2,304 
Meat of sheep or goats, fresh, chilled or frozen 
02041010 
02042110 02042210 02042310 
02043010 
02044110 02044210 
02044310 
02045010 15  
15  15  15  
15  
15  15  
15  
20  within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 30 
30 30 30 
30 
30 30 
30 
49 02041090 
02042190 02042290 02042390 
02043090 
02044190 02044290 
02044390 
02045090 838 
845 753 760 
749 
858 809 
760 
700 
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen  
02050010 11  within limits of tariff quota no. 5 20 02050090 1,459 
Edible offal of bovine animals, swine, sheep, goats, ho rses, asses, mules or hinnies, fresh, chilled or frozen 
02061011 
02061021 
02061091 
02062110 02062210 
02062910 
02063091 02064191 
02064991 
02068010 02069010  59 (MFN – 20)  
100  
79 (MFN – 30)  
50  
110 (MFN – 80) 
100 
40 38 
38 
40 (MFN – 9) 
40 (MFN – 10) within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 79 
153 
109 
110 190 
140 
50 68 
68 
49 50 02061019 
02061029 
02061099 
02062190 02062290 
02062990 
02063099 02064199 
02064999 
02068090 02069090 153 
919 
919 
163 919 
919 
68 68 
68 
68 68 
Meat and edible offal, of poultry of  heading 01.05, fresh, chilled or frozen  
02071110 
02071210 
02071481 02071491 02072410 
02072510 
02072781 02072791 
02073211 
02073291 02073311 
02073391 
02073691  15 (MFN – 15) 
15 (MFN – 15)  
15 (MFN – 15) 15 (MFN – 15) 
24 (MFN – 6)  
24 (MFN – 6) 
15 (MFN – 15) 
0 (MFN –  30)  
24 (MFN – 6) 
24 (MFN – 6) 
15 (MFN – 15)  
15 (MFN – 15) 
0 (MFN – 30) within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 5 within limits of tariff quota no. 5 within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 within limits of tariff quota no. 5 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 30 
30 
30 30 30 
30 
30 30 
30 
30 30 
30 
30 02071190 
02071290 
02071489 02071499 02072490 
02072590 
02072789 02072799 
02073219 
02073299 02073319 
02073399 
02073699 312 
566 
1,945 
456 422 
497 
1,880 
358 
559 
297 937 
1,118 
456 
Table AII.2 (Cont'd)  WT/REG256/1/Rev.1 
Page 40  
 
  HS Code 
(description) In quota rate 
(Fr./100 kg gross) Quantity MFN (2008)  
In quota rate 
(Fr./100 kg 
gross) Out of 
quota 
Tariff 
Line MFN (2008) 
Out of quota rate 
(Fr./100 kg gross) 
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 
02101191 
02101991 02102010  150  
150  
0 within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 225 
225 375 02101199 
02101999 02102090 1,530 
935 
1,190 
Milk and cream, concentrated or containing added sugar or other sweetening matter  
04022111 25  within limits of tariff quota no. 7 50 04022119 656 
Birds' eggs, in shell, fresh, preserved or cooked  
04070010 47   50 04070090 371 
Birds' eggs, not in shell and egg yolks, fresh, dried 
04089110 
04089910  239  
71  within limits of tariff quota no. 10 
within limits of tariff quota no. 10 255 
79 04089190 
04089990 500 
134 
Animal products not elsewhere specified or included 
05111010 0 within limits of tariff quota no. 12 0.10 Fr./Unit 05111090 5 Fr./Unit 
Cut flowers and buds of a kind suitable for bouquets  
06031110 
06031210 06031310 
06031410 
06031911 06031919  0 
0 
20  
20  
20  20  within limits of tariff quota no. 13 
within limits of tariff quota no. 13 within limits of tariff quota no. 13 
within limits of tariff quota no. 13 
within limits of tariff quota no. 13 within limits of tariff quota no. 13 12.50 
25 25 
25 
25 25 06031120 
06031220 06031320 
06031420 
06031921 06031929 2,450 
840 
1,540 
1,540 
1,540 1,540 
Potatoes, fresh or chilled 
07011010 
07019010  0 (MFN - 1.4)  
3 (MFN – 3) within limits of tariff quota no. 14 
within limits of tariff quota no. 14 1.40 
6 07011090 
07019091 44 
64 
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled  
07031013 
07031021 07031031 
07031041 
07031051 07031061 07031071 
07039011 
07039021  0 
0 0 
0 
0 0 0 
5  
5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 0.20 
2.90 2.90 
2.90 
2.90 2.90 2.90 
10 
10 07031019 
07031029 07031039 
07031049 
07031059 07031069 07031079 
07039019 
07039029 248 
472 472 
472 
126 
96 96 
500 
500 
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled  
07041011 
07041021 
07041091 
07042011 07049018 
07049021 
07049031 07049041 
07049051 
07049061 07049064 
07049071 
07049081  0 
0 
0 
5  0 
0 
0 0 
0 
5  5  
5  
5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 7 
7 
7 
10 
3 
3 
3 3 
10 
10 10 
10 
10 07041019 
07041029 
07041099 
07042019 07049019 
07049029 
07049039 07049049 
07049059 
07049062 07049064 
07049079 
07049089 163 
163 
163 
175 139 
121 
190 194 
228 
194 194 
205 
194 
Lettuce and chicory, fresh or chilled  
07051118 
07051121 
07051198 
07051911 07051921 07051931 
07051941 
07051951 07051991 
07052111  3.5  
3.5  
5  
5  5  5  
5  
5  5  
3.5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 7 
7 
10 
10 10 10 
10 
10 10 
7 07051119 
07051129 
07051199 
07051919 07051929 07051939 
07051949 
07051959 07051999 
07052119 311 
311 
408 
231 922 922 
922 
922 753 
256 
Table AII.2 (Cont'd)   WT/REG256/1/Rev.1 
 Page 41 
 
 
  HS Code 
(description) In quota rate 
(Fr./100 kg gross) Quantity MFN (2008)  
In quota rate 
(Fr./100 kg 
gross) Out of 
quota 
Tariff 
Line MFN (2008) 
Out of quota rate 
(Fr./100 kg gross) 
Carrots, turnips, salad beetroot, salsify, celeriac, ra dishes and similar edible roots, fresh or chilled  
07061011 
07061021 07061031 
07069018 
07069028 07069031 
07069041 
07069051 07069061  2  
2  2  
2  
3.5  
5  
5  
5  5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15  4 
4 4 
4 
7 
10 
10 
10 10 07061019 
07061021 07061039 
07069019 
07069029 07069039 
07069049 
07069059 07069069 710 
155 536 
116 
226 588 
412 
371 481 
Cucumbers and gherkins, fresh or chilled  
07070011 
07070021  5  
5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 10 
10 07070019 
07070029 144 
144 
Leguminous vegetables, shelled or unshelled, fresh or chilled 
07081011 
07081021 07082028 
07082038 
07082048 07082098 
07089081  5  
5  0 
0 
0 0 
5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 10 
10 10 
10 
10 10 
10 07081019 
07081029 07082029 
07082039 
07082049 07082099 
07089089 364 
250 427 
427 
427 427 
   292 
Other vegetables, fresh or chilled  
07092011 
07093011 07094011 
07094021 
07094091 07097011 07099041 
07099051 
07099084  0 
5  5  
5  
5  5  5  
5  
5  within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15 within limits of tariff quota no. 15 
within limits of tariff quota no. 15 
within limits of tariff quota no. 15  
10 10 
10 
10 10 10 
10 
10 07092019 
07093019 07094019 
07094029 
07094029 07094099 07099049 
07099059 
07099089 734 
233 226 
226 
226 588 512 
209 
419 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared  
07129021 10  within limits of tariff quota no. 14 20 07129029 445 
Apples, pears and quinces, fresh  
08081011 
08081022 
08081032 
08082011 08082022 
08082032  0 
0 
2.5 (MFN - 2.5)  
0 0 
2.5 (MFN - 2.5)  within limits of tariff quota no. 20 
within limits of tariff quota no. 17 
within limits of tariff quota no. 17 
within limits of tariff quota no. 20 
within limits of tariff quota no. 17 
within limits of tariff quota no. 17 2 
2 
5 
2 2 
5 08081019 
08081029 
08081039 
08082019 08082029 
08082039 21 
153 
153 
17 
133 
133 
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh  
08091018 
08091098 08092011 
08094013 
08094093  0 
0 0 
0 
0 within limits of tariff quota no. 18 
within limits of tariff quota no. 18 within limits of tariff quota no. 18 
within limits of tariff quota no. 18 
within limits of tariff quota no. 18  3 
5 3 
3 08091019 
08091099 08092019 
08094014 
08094094 204 
204 255 
102 
102 
Other fruit, fresh  
08101011 
08102011 
08102021 
08109094  0 
0 
0 
0 within limits of tariff quota no. 19 
within limits of tariff quota no. 19 
within limits of tariff quota no. 19 
within limits of tariff quota no. 19 3 
5 
5 
5 08101019 
08102019 
08102029 
08109095 510 
459 
425 
255 
Sausages and similar products, of meat, meat offal or blood  
16010021 
16010031  110  
60  within limits of tariff quota no. 6 
within limits of tariff quota no. 6 125 
75 16010029 
16010039 893 
893 
Other prepared or preserved meat, meat offal or blood  
16021010 
16023110 
16023210 
16023910 16024111 
16025011 
16025091  42.50 (MFN - 42.5)  
25 (MFN – 25)  
25 (MFN – 25)  
25 (MFN – 25)  63 (MFN – 52)  
90 (MFN – 40)  
100 (MFN – 40)  within limits of tariff quota no. 5 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 6 
within limits of tariff quota no. 5 
within limits of tariff quota no. 5 85 
50 
50 
50 
115 
130 
140 16021090 
16023190 
16023290 
16023990 16024119 
16025019 
16025099 196 
756 
727 
727 850 
638 
638 
Fruit juices (including grape must) and vegetable juices  
20096910 
20099011  50  
16  within limits of tariff quota no. 22 
within limits of tariff quota no. 21 100 
20 20096990 
20099019 782 
82 
Table AII.2 (Cont'd)  WT/REG256/1/Rev.1 
Page 42  
 
  HS Code 
(description) In quota rate 
(Fr./100 kg gross) Quantity MFN (2008)  
In quota rate 
(Fr./100 kg 
gross) Out of 
quota 
Tariff 
Line MFN (2008) 
Out of quota rate 
(Fr./100 kg gross) 
Casein, caseinates and other casein derivatives  
35011010 
35019011  0 
0 within limits of tariff quota no. 8 
within limits of tariff quota no. 8 4 
4 35011090 
35019019 155.40 
4 
Albumins  
35021110 
35021910  175 
0 within limits of tariff quota no. 10 
within limits of tariff quota no. 11 255 
79 35021190 
35021990 1,596 
420 
 
Source: WTO Secretariat based on data  provided by the Parties. 
 
__________