WORLD TRADE  
ORGANIZATION  WT/REG209/3 
27 September 2007 
 (07-4056) 
Committee on Regional Trade Agreements  
  
 
  
 
FACTUAL PRESENTATION 
Free Trade Agreement 
Between 
Turkey And Morocco 
(Goods) 
Report By The Secretariat 
 
 
 
This report, prepared for the considera tion of the Free Trade Agreement between 
Turkey and Morocco, goods has been drawn up by the WTO Secretariat on its own responsibility and in full consultation with th e Parties.  The report has been drawn up 
in accordance with the rul es and procedures contained in the Decision for a 
Transparency Mechanism for Regional Trad e Agreements (document WT/L/671).  
 Any technical questions arising from this report may be addressed to Mr. Roberto Fiorentino (tel:  +41 22 739 5595). 
  
 WT/REG209/3 
Page iii 
 
 
 TABLE OF CONTENTS 
 
 
Page 
 
I. TRADE ENVIRONMENT 1  
II. TREATY CHARACTER ISTIC ELEMENTS 4  
A. B ACKGROUND INFORMATION  4 
B. N ATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  4 
1. Import duties and charges, and quantitative restrictions 4  
(a) General provisions 4 
(b) Liberalization of tariff lines and trade 6 
(c) Turkey's liberalization schedule 7 (d) Morocco's liberalization schedule 9 
2. Rules of origin 11  
3. Export duties and charges, and quantitative restrictions 13  
C. R
EGULATORY PROVISIONS OF THE AGREEMENT  14 
1. Standards 14  
(a) Technical barriers to trade 14 
(b) Sanitary and phytosanitary measures 14 
2. Safeguard mechanisms 14  
(a) Regional/global safeguard 14 
(b) Specific safeguards 14 
(c) Transitional adjustment measures 14 
3. Anti-dumping 15  
4. Subsidies and countervailing measures 15  
5. Other regulations 15  
(a) Customs-related procedures 15 
(b) Competition policy 15 
(c) Intellectual property 16 (d) Government procurement 16 
(e) Other 16 
D. S
ECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  16 
E. G ENERAL PROVISIONS OF THE AGREEMENT  16 
1. Exceptions and reservations 16  
2. Accession 17  
3. Institutional framework 17  
4. Dispute settlement 17  
5. Relationship with other agreements concluded by the Parties 18  
ANNEX I 19 
ANNEX II 24 
 
  WT/REG209/3 
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 FREE TRADE AGREEMENT BETWEEN TURKEY AND MOROCCO (GOODS) 
 
Factual Presentation by the Secretariat  
  
I. TRADE ENVIRONMENT 
1. Of the Parties to the Free Trade Agreemen t between Turkey and Morocco (hereafter the 
Agreement), Turkey ranked as the world's 34
th top exporter and 23rd top importer in 2005, while for 
the same year Morocco was the 68th largest exporter and 55th largest importer in terms of merchandise 
trade.  In the period 2003-2005, Turkey's trade to GDP ratio was 61.1, while Morocco's ratio was 
72.2. 
2. Trade between the Parties accounted for 0.4 pe r cent of their combined world imports in 
2005.  Developments in recent years are pictured in Charts I.1 and I.2. 
020406080100120
1997 1998 1999 2000 2001 2002 2003 2004 20050100200300400500600US$billion US$millionChart I.1 - Turkey: Merchandise im ports from and exports to world 
and Morocco, 1997-2005
Source: UNSD, Comtrade database.Imports from Morocco
Exports to MoroccoTotal imports
Total exportsLeft hand scale: Right hand scale:
 
 
   WT/REG209/3 
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 051015202530
1997 1998 1999 2000 2001 2002 2003 2004 20050100200300400500600US$billion US$millionChart I.2 - Morocco: Merchandise imports from and exports to 
world and Turkey, 1997-2005
Source: UNSD, Comtrade database.Imports from Turkey
Exports to TurkeyTotal imports
Total exportsLeft hand scale: Right hand scale:
 
 
3. The commodity structure of trade among the Parti es, as well as of their imports and exports to 
the world in the period 2003-2005, is shown in Chart I.3, on the basis of Harmonized System (HS) 
sections. 
4. Three product categories (chemicals, base metals and textiles) accounted for more than 75 per 
cent of Turkey's imports from Morocco; wood pulp and machinery accounted for a further 17.7 per cent.  Morocco's four largest export produc t categories – textiles, machinery, chemicals and 
minerals – made up 66.6 per cent of its total expor ts and 62.8 per cent of Turkey's imports from 
Morocco in 2003-2005. 
5. During this period, 87 per cent of Morocco's im ports from Turkey were classified under four 
product categories (base metals, textiles, vehicles and machinery).  Turkey's four largest export product categories – textiles, vehicles, machinery and base metals – made up 69.2 per cent of its total 
exports and for 87 per cent of Morocco's imports from Turkey in 2003-2005.  WT/REG209/3 
 Page 3 
 
 
 Chart I.3
Turkey and Morocco: pr oduct composition of m erchandise trade, annual 
average (2003-2005)
Turkey's imports from Morocco Morocco's imports from Turkey
 Source:  UNSD, Comtrade database.Per cent
Total:  US$108.67million Total:  US$325.05million
Total:  US$94.55billion Total: US$17.62billion
Total:  US$61.28billion Total:  US$9.96billionTurkey's global exports Morocco's global exportsTurkey's global imports Morocco's global importsOther
5.1
Chemicals 
38.2Animals 1.2
Vehicles
16.8
Chemicals  
12.1Minerals 3.0Other 
4.4
Base metals
34.5
Textiles 
27.8Wood pulp 2.2Other 
11.6 Machinery
20.4
Chemicals 7.2
Footwear 2.4 Base metals
8.2Plastics 4.4Other
9.2
Minerals
13.0
Base metals  12.8Machinery
22.5
Vehicles 
10.5Chemicals  10.2Textiles 6.4
Base metals 
12.0
Prepared foods 6.1Stone, Cement 2.9Pulp of Wood  
8.9Plastics 2.0
Textiles  
30.4Plastics 5.9
Vehicles  7.2
Other 
8.4Other 
6.7
Chemicals 2.5
Vegetables 4.9Minerals 4.4Prepared foods  4.2
Vegetables 
8.1
Minerals 9.9 Machinery 14.2Animals 6.6Plastics 3.5Base metals 3.5Textiles 
15.2
Minerals 
20.0
Machinery 
14.2Textiles 22.9Machinery 8.8
Base metals 22.5
Vehicles 
14.4Optical  2.2Prepared foods 2.0
Machinery 12.8
Prepared foods 2.4Wood pulp 1.9
Vegetables  6.5
Textiles 12.4Pearls 3.8Chemicals 1.6
 WT/REG209/3 
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 II. TREATY CHARACTERISTIC ELEMENTS 
 
A. B
ACKGROUND INFORMATION  
6. The Free Trade Agreement was signed by the Government of Turkey and the Kingdom of 
Morocco on 7 April 2004 and entered into for ce on 1 January 2006.  The Agreement is of an 
indefinite duration. 
7. The Agreement was notified to the WTO by the Parties on 10 February 2006 under 
Article XXIV:7(a) of the GATT 1994 and the Understa nding on the Interpretation of Article XXIV of 
GATT 1994 as an agreement establishing a free-trad e area (WT/REG209/N/1).  The text of the 
Agreement was circulated to Members as document WT/REG209/1, and is also available, together 
with its Annexes, on the Parties' official websites.1 
8. The Agreement is composed of four Chapters covering 40 Articles and re lated annexes.  The 
commitments undertaken in the area of trade in goods have applied fully since the entry into force of 
the Agreement. 
Box II.1:  Preamble  
Chapter I – Industrial Products 
Chapter II – Agricultural Products Chapter III – Right of Establishment and Supply of Services 
Chapter IV – Common Provisions
 
 
9. The Agreement contains three Protocols which d eal, respectively, with:  abolition of customs 
duties on industrial products;  exchange of concessi ons in agricultural products;  and product-specific 
rules of origin. 
10. Article 1.1 of the Agreement provides for the gradual establishment of a free-trade area over a 
transitional period lasting a maximum of ten years from the date of entry into force.   
B. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  
1. Import duties and charges, and quantitative restrictions 
(a) General provisions 
11. The Parties agree to refrain from measures or pr actices of an internal fiscal nature that 
discriminate between the products of one Party an d like products originating in the other Party 
(Article 15). 
12. Market access provisions are addressed in Ch apters I and II dealing respectively with 
industrial and agricultural products;  the main el ements of these provisions are summarized in 
Box II.2 below. 
                                                      
1 For Turkey: http://www.dtm.gov.tr ; for Morocco: http://www.douane.gov.ma  and 
http://www.mce.gov.ma   WT/REG209/3 
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 13. With respect to industrial goods, the Parties cannot introduce new customs duties and charges 
having equivalent effect on imports of goods traded be tween them from the date of entry into force of 
the Agreement (Article 4.1).  These duties and ch arges are eliminated in  accordance with the 
provisions contained in Protocol I to the Agreement (Article 4.2). 
14. In the case of Turkey, customs duties and charg es on imports of industrial goods originating 
in Morocco are eliminated on the date of entry into force of the Agreem ent.  For Morocco, the 
progressive liberalization of industrial goods takes place on the basis of a positive list approach, over 
a period not exceeding ten years.  Protocol I cont ains three lists detailing Morocco's schedules of 
concessions and the products to which they apply.  List I contains the bulk of Morocco's concessions 
on industrial products originating in Turkey.  It pr ovides for the staged elim ination of customs duties 
by 10 per cent reductions on a yearly basis starting from the date of entry into  force of the Agreement 
until their complete elimination by year ten of th e Agreement (2015).  List II refers to a limited 
number of industrial products, or iginating in Turkey, falling under HS Chapter 87 (motor cars and 
vehicles for transporting persons).  Customs duties on  these products are subjec t to staged elimination 
based on annual reductions by 3 per cent from year one  to year four of the Agreement and by annual 
reductions of 15 per cent from year five until their complete dismantling by year ten (2015).  List III 
contains those industrial products for which no co ncessions have been granted by Morocco;  the 
provisions related to these industrial products  are to be examined by the Joint Committee.2  Customs 
duties on industrial products originating in Turkey no t listed in Protocol I are abolished on entry into 
force of the Agreement (Paragraph 2 to Protocol I). 
15. Exceptions to elimination of customs duties on industrial goods are contained in Annex I to 
the Agreement listing a common set of products for which neither Party has granted any concession. 
16. With respect to non-tariff measures, the Parti es are not allowed to adopt or maintain any 
quantitative restrictions on imports and measures ha ving equivalent effect on industrial goods from 
entry into force of the Agreement (Article 7).   
17. Concessions on agricultural products are contained in Protocol II to the Agreement.  
Annexes I and II to such Protocol list the products where preferential treatment  has been granted by 
Morocco and Turkey, respectively.  In both cases concessions are in the form of reduced in-quota 
duties on a limited number of basic agricultural pr oducts.  The Parties declare their readiness to 
explore possibilities to improve current concessions  and to further extend them to processed 
agricultural products and fishery products (Article 10).3 
                                                      
2 To date the Joint Committee has not yet met. 
3 These discussions are to take place in the Joint Committee which to this date has not yet met. WT/REG209/3 
Page 6  
 
 (b) Liberalization of tariff lines and trade 
18. The elimination of tariffs applicable between  the Parties is detailed in the corresponding 
Parties' schedules.  Tariff elimination started on 1 January 2006, from the base rates applied on 1 January 2006 as provided in Article 2:2.  If after entry into force of the Agreement, a Party applies tariff reductions on an erga omnes  basis those reduced tariffs shall replace the basic duties (MFN) 
from the date when such reducti ons are applied (Article 2:3).
4 
19. The overall tariff elimination under the Agreement is depicted in Chart II.1 below.5  As from 
2006 (entry into force of the Agreement), 23.8 per cent of Turkey 's total tariff lines were free of duty 
for products originating in Morocco;6 in terms of imports from Morocco between 2003-2005, the 
corresponding figure amounts to 39.1 per cent.7  On entry into force of the Agreement an additional 
58.4 per cent of tariff lines were liberalized, amounting to 58.5 per cent of 2003-05 imports being 
duty-free.  This amounts to 82.2 per cent of Tu rkey's tariff lines being duty-free in 2006 and 
corresponds to 97.6 per cent of imports from Morocco. 
                                                      
4 The schedule of tariff liberalization submitted by Morocco utilizes MFN 2007 as the base rate for 
tariff elimination.  This is due to tariff reductions applied by Morocco on an erga omnes  basis following entry 
into force of the Agreement. 
5 Tariff lines containing in-quota duties are ex cluded from all the tari ff-related calculations. 
6 Turkey's tariff schedule is composed of 12,131 lin es at the HS 10-digit level.  In general, duties are 
defined ad valorem ; 16 lines hold specific duties only. 
7 Trade figures are based on the average value of imports into Turkey from Morocco for the period 
2003-2005, which covered 605 tariff lines. Box II.2 Market Access: Basic Features at a Glance 
 Turkey Morocco 
Base rate MFN 2006 (HS-10 digit level) MFN 2006 (HS-10 digit level) 
Scope and type 
of trade 
coverage HS Chapters 1-97:   
• TRQ concessions apply to certain 
products under HS Chapters 1-24 
• exceptions for products under HS 
Chapters 25-97 are listed in Annex I HS Chapters 1-97:   
• TRQ concessions apply to certain 
products under HS Chapters 1-24 
• exceptions for products under 
HS Chapters 25-97 are listed in Annex I 
Schedule of 
tariff concessions HS Chapters 1-24: 
• no tariff elimination - TRQ concessions 
apply to certain products (Annex II to 
Protocol II) 
HS Chapters 25-97: 
• tariff elimination on entry into force 
(negative list) HS Chapters 1-24: 
• no tariff elimination - TRQ concessions 
apply to certain products (Annex I to 
Protocol II) 
HS Chapters 25-97: 
• tariff elimination as scheduled in Protocol 
I (positive list): 
− List I: 10% reductions over 10 yrs 
− List II: 3% reductions from year 1 
to 4 yrs and 15% from year 5 to 10 
− List III: excluded 
Duties on products not listed in Protocol I are 
eliminated on entry into force  WT/REG209/3 
 Page 7 
 
 
 20. Upon entry into force of the Agreement, Morocco eliminated duties on Turkish goods for 
39.8 per cent of its tariff lines;8 the corresponding share in terms of the value of imports from Turkey 
during 2003-2005 was 47.2 per cent.9  In 2015, duties on an additional 46.3 per cent of Morocco's 
tariff lines, amounting to 48.1 per cent of 2003-2005 imports from Turkey, are scheduled to be eliminated.  By that date, 86.2 per cent of tariff li nes and 96 per cent of imports will be duty-free for 
products of Turkish origin. 
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%Chart II.1
Overall duty elimination under the Agreement
Morocco Turkey
Source: WTO Secretariat estimates, based on data provided by the Moroccan and the Turkish authorities.Trade
Tariff lines
Trade
Tariff lines
Before FTA 2015 Entry into force (2006) No elimination
 
 
(c) Turkey's liberalization schedule10 
21. The base rates used by Turkey for implemen ting its tariff liberalization scheme included 
2,886 tariff lines which were alread y duty free before the entry into fo rce of the Agreement.  Turkey's 
liberalization scheduled does not foresee transition pe riods, thus all tariff elimination is implemented 
on entry into force of the Agreement.  This resu lts in an additional 7,085 tariff lines becoming duty 
free in January 2006 of which 90 per ce nt have a base rate of  10 per cent or less.  The base rate for the 
remaining 631 tariff lines ranges from 10 to 37.5 per cent including 9 lines with specific duties.  Of 
                                                      
8 On 1 January 2007, Morocco's tariff schedule comprised 17746 lines at the HS 2002 10-digit level. 
9 Trade statistics have been based on the average value of imports into Morocco from Turkey for the 
period 2003-2005, which took place on 3,128 tariff lines. 
10 Unless otherwise specified, all statistics, tables and charts contained in this document have been 
prepared on the basis of data  provided by the Parties. WT/REG209/3 
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 the 2,160 tariff lines excluded from tariff eliminati on 44 per cent have a base rate of 45 per cent or 
more. 
0 2,000 4,000 6,000 8,000 10,000 12,0002006Chart II.2
Turkey's duty elimination under the Agreement
Year of duty free treatment   
Source: WTO Secretariat estimates, based on data provided by the Turkish authorities.Number if duty-free lines (cumulative)
Duty-free <10% <20% <30% <40% Non ad valorem dutyMFN is:
 
 
22. With respect to agricultural products, Turkey's concessions are in the form of reductions, or 
elimination of duties subject to quotas on the fo llowing product categories: live plants, orchids, 
various edible vegetables, avocados, spices, oil seeds,  prepared apricots, coffee extracts, wine of fresh 
grapes, and bran.  The preferential in-quota duty app lies from entry into force of the Agreement (see 
Annex II). 
23. Table II.1 shows Turkey's trade liberaliza tion commitments under the Agreement at the 
HS 10-digit level organized by HS section product categories.  Of the 12,131 tariff lines forming 
Turkey's tariff schedule, 2,886 tariff lines were already duty-free on an MFN basis in 2006;  an 
additional 7,085 tariff lines were liberalized upon en try into force of the Agreement resulting in 
82.2 per cent of Turkey's tariff lines on imports from Morocco being duty-free in 2006.  The remaining 2,160 lines, accounting for 17.8 per cent of Turkey's tariff schedule are subject to tariffs and cover mostly agricultural products  falling under HS Sections I to IV. 
Table II.1 
Turkey: Products subject to scheduled duty-free treatment  
Year of duty-free treatment under the 
Agreement  HS section and description MFN duty-free 
lines 2006 2006 Subject to 
duty  Total 
I Live animals and animal products 80 46 714 840 
II Vegetable products 55 4 516 575 
III Animal or vegetable fats and oils 20 2 105 127 
IV Prepared food etc. 46 3 789 838 
V Minerals 174 85   259 
Table II.1 (Cont'd)  WT/REG209/3 
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 Year of duty-free treatment under the 
Agreement  HS section and description MFN duty-free 
lines 2006 2006 Subject to 
duty  Total 
VI Chemical and products 415 1,153 34 1,602 
VII Plastics and rubber 110 343   453 
VIII Hides and skins 60 133   193 
IX Wood and articles 131 119 2 252 
X Pulp, paper etc. 363     363 
XI Textile and articles 65 1,721   1,786 
XII Footwear, headgear 3 121   124 
XIII Articles of stone 39 267   306 
XIV Precious stones, etc. 51 21   72 
XV Base metals and  products 371 855   1,226 
XVI Machinery 627 1,304   1,931 
XVII Transport equipment 34 307   341 
XVIII Precision equipment 152 318   470 
XIX Arms and ammunition 5 26   31 
XX Miscellaneous manufactured 
articles 71 257   328 
XI Works of art, etc. 14     14 
         
Total 2,886 7,085 2,160 12,131 
Note: In-quota tariff lines are excluded. 
 
Source:  WTO Secretariat estimates, based on data provided by the Turkish authorities. 
 
(d) Morocco's liberalization schedule11 
24. At entry into force of the Agreement, 15 lines (HS 10-digit level) in Morocco's tariff were 
duty-free on an MFN basis.  Upon entry into force of the Agreement an additional 7,071 tariff lines 
became duty-free, 99 per cent of these having a base rate of 10 per cent or less.  The remaining 
scheduled tariff elimination takes place progressively  over a ten year period ending in 2015 when an 
additional 8,217 tariff lines will become duty-free;  the base rate for these tariff lines ranges from 
2.5 to 50 per cent.  Of the 2,160 lines excluded from ta riff elimination, 66 per cent have a base rate of 
45 per cent or more. 
                                                      
11 Unless otherwise specified, all statistics, tables and charts contained in this document have been 
prepared on the basis of data  provided by the Parties. WT/REG209/3 
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 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,00020062015Chart II.3
Morocco's duty elimination under the Agreement
Year of duty free treatment   
Source: WTO Secretariat estimates, based on data provided by the Moroccan authorities.Number if duty-free lines (cumulative)
Duty-free <10% <20% <30% <40% <50% >50%MFN is:
 
25. With respect to agricultural products, Moro cco's concessions are in the form of duty 
reductions subject to quotas on th e following product categories: cheese, bulbs and roots, certain 
edible vegetables and fruit, spices, and oil seeds.  The preferential in-quota duty applies from entry 
into force of the Agreement (see Annex II). 
26. Table II.2 shows Morocco's trade liberaliza tion commitments under the Agreement at the 
HS 10-digit level organized by HS section product categories.  Of the 17,746 tariff lines forming 
Morocco's tariff schedule, 15 tariff lines were duty -free on an MFN basis in 2006;  7,071 tariff lines 
were liberalized upon entry into force of the Agreem ent resulting in 39.9 per cent of Morocco's tariffs 
on imports from Turkey being duty-free to in 2006.  An additional 8,217 tariff lines will be liberalized 
progressively by 2015.  The remaining 2,443 lines, accounting for 13,8 per cent of total Morocco's 
tariff schedule, retain tariffs and cover mostly agri cultural products falling under HS Sections I to IV. 
Table II.2 
Morocco: Products subject to scheduled duty-free treatment  
Year of duty-free treatment 
under the Agreement  HS section and description MFN duty-free 
lines 2006 2006 2015 Subject to duty  Total 
I Live animals and animal products   36   712 748 
II Vegetable products   74   733 807 
III Animal or vegetable fats and oils   20   119 139 
IV Prepared food etc.   64   807 871 
V Minerals 15 221 70 3 309 
VI Chemical and products   1,775 542 28 2,345 
VII Plastics and rubber   168 944 13 1,125 
VIII Hides and skins   86 316   402 
IX Wood and articles   89 405 8 502 
X Pulp, paper etc.   101 564 3 668 
Table II.2 (Cont'd)  WT/REG209/3 
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 Year of duty-free treatment 
under the Agreement  HS section and description MFN duty-free 
lines 2006 2006 2015 Subject to duty  Total 
XI Textile and articles   280 3,117 13 3,410 
XII Footwear, headgear   32 206   238 
XIII Articles of stone   179 292   471 
XIV Precious stones, etc.   146     146 
XV Base metals and  products   1,303 722   2,025 
XVI Machinery   1,490 378 2 1,870 
XVII Transport equipment   304 362 2 668 
XVIII Precision equipment   446 23   469 
XIX Arms and ammunition   73     73 
XX Miscellaneous manufactured 
articles   175 276   451 
XI Works of art, etc.   9     9 
           
Total 15 7,071 8,217 2,443 17,746 
Note:  In-quota tariff lines are excluded. 
 
Source:  WTO Secretariat estimates, based on data  provided by the Moroccan authorities. 
 
2. Rules of origin 
27. Disciplines regarding rules of origin and admi nistrative co-operation on products covered by 
the Agreement are set out in Protocol III.  The scheme is part of the Pan-European-Mediterranean 
cumulation system (see paragraph 31).  Articles 2-15 of Protocol III deal with the rules of origin 
themselves, while Articles 16-39 relate to ot her customs-related issues (see paragraph 47). 
28. The basic requirements for a product to be c onsidered originating (Articles 2 and 6 of 
Protocol III) are:  
(a) the product is wholly obtained in one of the Parties; or 
(b) the non-originating materials incorporated in a product have undergone sufficient 
working or processing in the Parties, according to specific requirements. 
29. There are no regime-wide rules of origin, but a list of specific criteria that non-originating 
materials should meet so that the final product acqui res originating status, as contained in Annex II.  
In most cases, origin is granted if the working or processing carried out on non-originating materials 
results in a change in tariff classification (CTC) on an  HS basis, at the heading level (CTH 4-digit).  
This rule requires changes from either "any head ing except that of the product" or from a specific 
heading or material,  as is the case in prepared foodstuffs, wood and wood pulp, textiles, footwear, 
articles of stone and plaster, pearls and base metals.  In some cases, materials from the same heading 
may be allowed, normally within a certain lim it (some petroleum products, chemicals, plastics, 
machinery, and miscellaneous manufactured articles).  In a few cases, there are some headings from which the product cannot be manufactured.  
30. An import content test (MC) can also be provided either to supplement the CTH (for some 
prepared foodstuffs, wood pulp, base metals, machinery, transpor t equipment and measuring, and 
musical instruments) or as a standalone rule (for some vegetables, prepared foodstuffs, chemicals, 
plastics, footwear, machinery and mechanical ap pliances, transportation equipment, measuring 
instruments, arms and ammunition, and furniture);
12  in the case of chemicals, plastics, machinery and 
mechanical appliances, transportation equipment, me asuring instruments, and furniture the MC test is 
                                                      
12 The MC requirement establishes the maximum value of non-originating materials allowed in the 
final product, expressed as a percentage of the ex-works price of the product. WT/REG209/3 
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 offered as an alternative criterion;
13 the permissible limit for non-originating materials is normally 
40 per cent, but different thresholds may apply (rang ing from 20 to 50 per cent).  A technical test or 
process rule, requiring that some production processes take place in the territory of the Parties, is required for some minerals, chemicals, plastics, w ood, textiles, hides and skins, glass products and 
base metals.  In the case of textiles and glass products,  the technical test is offered as an alternative 
rule in combination with an import content test.  Rules requiring certain materials to be obtained in 
the territory of the Parties (wholly obtained rules)  are used for many processed agricultural products.  
31. Paragraphs 1 and 2 of Articles 3 and 4 provide for diagonal cumu lation with the participants 
of the Pan-Euro-Mediterranean protocol on rules of or igin provided that there is an RTA in place, in 
accordance with GATT Article XXIV, between th e countries involved in the acquisition of the 
originating status and the country of destination and that the rules of origin in such agreements are 
identical to those in this Agreement.
14  In addition, the Agreemen t provides for full cumulation, 
i.e. cumulation in terms of materials and of working or processing carried out in either of the Parties, 
in Algeria or Tunisia.15 
32. Article 6 of Protocol III provides for an "absorption principle" - i.e. when a non-originating 
material acquires originating status by mee ting the corresponding processing requirement, this 
material is considered to be 100 per cent orig inating once incorporated into a final product. 
33. The "tolerance rule" in Article 6.2 provides that non-originating materials which would 
otherwise not be accepted may, nevertheless, be used provided that (i) their value does not exceed 
10 per cent of the ex-works price of the product, and (ii) any of the percentages given in the list for 
the maximum value of non-originating materials are not exceeded.  This rule applies to all products 
except textiles and clothing (HS Chapters 50-63).16 
34. Article 7 lays down a list of insufficient working or processing operations carried out in the 
territory of the Parties that do not confer origin, whether or not the product meets the tolerance rule.  
Article 8 defines the unit of qualification to be used when determining classification using the 
HS nomenclature;  articles 9-11 deal with how certain materials (accessories, spare parts or tools, sets,  
and neutral elements) are to be treated or valu ed when determining the origin of the goods. 
35. Articles 12-13 of Protocol III establish that outward processing outside the 
Pan-Euro-Mediterranean area is not allowed unless ce rtain conditions are fulfilled.  These conditions 
allow retention of originating status provided that it can be demonstrated that the returning goods are 
the same as those exported and that they have  not undergone any opera tion beyond that necessary to 
preserve them in good condition;  with respect to the latter a tolerance rule of 10 per cent of the 
ex-works price of the end product applies.   Non compliance with these conditions will result in the 
loss of originating status.  The provisions on outwa rd processing do not apply to textile products in 
HS Chapters 50-63.  Articles 13 and 14 deal, respectively, with the transport of goods through countries outside the Pan-Euro-Mediterranean area and goods sent for exhibitions. 
36. Article 15 provides for a no-drawback rule of customs duties applicable to non-originating 
materials used in products benefiting from prefer ential treatment and having obtained originating 
                                                     
 
13 Column 3 of Annex II to Protocol 4 describes the specific rule. When an alternative rule appears in 
column 4, either rule can be applied. 
14 The signatories to the Pan- Euro-Mediterranean are Algeria, Egypt, European Communities, 
Faroe Islands, Iceland, Isr ael, Jordan, Lebanon, Morocco, Norway, Switzerland (including Liechtenstein), Syria, 
Tunisia, Turkey and the West Bank and Gaza Strip. 
15 According to the Parties, full cumulation between these four countries will be  applicable as of the 
conclusion of the FTA between Turkey and Algeria. 
16 Special "tolerance rules" apply to certain textile products made of a mixture of materials (see notes 5 
and 6 of Annex I to Protocol III).  WT/REG209/3 
 Page 13 
 
 
 status in any of the countries that are part of  the Pan-Euro-Mediterranean  area.  The drawback 
prohibition only applies when products have ob tained originating status on the basis of 
Pan-Euro-Mediterranean diagonal cumulation.  Th e Parties are permitted partial drawback on non-
originating materials used in industrial products :  for textiles and clothing (HS Chapters 50-63), a 
10 per cent rate of customs charge may be retain ed, while for other industrial products a 5 per cent 
rate of customs charge may be retained.  These provisions apply until 31 December 2009 and may be 
reviewed by common accord of the Parties. 
Box II.3:  Rules of Origin: Basic Features at a Glance 
• No regime-wide rules of origin. 
• Specific rules common to both Parties apply to products covered in the Agreement.   
• Product specific criteria: 
− Wholly obtained or entirely produced goods 
− In general, CTC at the heading levels 
− MC rules used, either alone or as supplementary rules 
− Two alternative rules for many products 
− Process rules used in certain cases. 
• Cumulation: 
− Full between Turkey, Tunisia, Algeria and Morocco17 
− Diagonal under the Pan-Euro-Mediterranean cumulation system 
− Bilateral cumulation between Morocco and Turkey 
• Absorption principle. 
• Tolerance rule at a maximum of 10%.  Diffe rent rule applies to textiles and clothing. 
• No duty drawback on agricultural products.  Partial drawback on industrial goods until 
December 2009 
• Outward-processing not authorized. 
 
3. Export duties and charges, and quantitative restrictions 
37. Article 6 of the Agreement provides for the elimination of all customs duties or charges 
having equivalent effect on exports of industrial products in trade between the Parties and prohibits 
the introduction of any such new duties from the date of  entry into force of the Agreement.  Similarly, 
Article 8 provides for the elimination of all quan titative restrictions or measures having equivalent 
effect on exports of industrial products in trade be tween the Parties and prohibits the introduction of 
any such new quantitative restrictions from the date of entry into force of the Agreement.   Article 20 
allows the Parties to take appropriate measures, in cases where compliance with the provisions of 
Articles 6 and 8 leads to situations of re-export or serious shortages that cause, or are likely to cause, 
major difficulties for the exporting Party.  Any such  measure must be taken in accordance with the 
notifications and consulta tions procedures laid down in Article 22;   be applied in a non-discriminatory 
manner;  be of limited duration;  and be WTO compatible. 
38. There is no provision in the Agreement for the elimination and prohibition of customs duties 
and quantitative restrictions on e xports of agricultural products. 
39. Article 15 provides that products exported to the Parties may benefit from repayment of 
internal taxes but not in excess of the amount of direct or indirect taxes imposed on them. 
                                                      
17 See footnote 15. WT/REG209/3 
Page 14  
 
 C. R
EGULATORY PROVISIONS OF THE AGREEMENT  
1. Standards 
(a) Technical barriers to trade 
40. Article 34 provides for co-operation between the Parties in respect of technical regulations, 
standards and conformity assessment procedures;  the Joint Committee is to  establish the guidelines 
for such co-operation.18  Article 34.2 provides for immediate consultation in case a Party considers 
that a measure taken by the other Party creates or may create a technical obstacle to trade.  The Parties confirm their obligation to notify draft technical regulations in accordance with the WTO Agreement 
on Technical Barriers to Trade.  
(b) Sanitary and phytosanitary measures 
41. Article 13 provides that the Parties shall not appl y their regulations in veterinary, plant health 
and public health matters in an arbitrary, unjustifia ble and discriminatory way and that they shall not 
introduce trade obstructing measures.  Furthermore it requires the Parties to apply SPS measures in 
accordance with the provisions of GATT 199 4 and other relevant WTO agreements. 
2. Safeguard mechanisms 
(a) Regional/global safeguard 
42. Article 19 confirms the Parties' rights and obligations under Article XIX of GATT 1994 and 
the WTO Agreement on Safeguards ;  the Agreement confers no additiona l rights or obligations in this 
area.  Safeguard and other defence remedies are to be applied in accordance with the notifications and 
consultations procedures la id down in Article 22. 
(b) Specific safeguards 
43. Article 12 allows the Parties to take appropria te measures with respect to imports of an 
originating product, and subject to concessions gr anted under the Agreement, that causes serious 
disturbances to their markets.  The measures only a pply to agricultural products covered under Article 
9 of the Agreement and must be taken in accordance with the notification and consultation procedures 
laid down in Article 22. 
(c) Transitional adjustment measures 
44. Article 17 provides that the Parties may take transitional adjustment measures of limited 
duration in the form of increased customs duties;  these measures may only concern infant industries, 
or certain industries undergoing restructuring or faci ng serious difficulties.  Customs duties applicable 
on imports into a Party on produc ts originating in the other Party may not exceed 25 per cent 
ad valorem  and should maintain an element of preference for products originating in the other Party.  
The total value of imports of the products subject  to such measures may not exceed 15 per cent of 
total imports of industrial products from the other Pa rty during the last year for which statistics are 
available.  Such measures may be applied for a maximum period of five years, unless a longer duration is authorized by the Joint Committee, and cease to apply at the latest 3 years after the expiry 
of the transitional period .  No measures for a given product may be taken once three years have 
elapsed following the elimination of all duties and qua ntitative restrictions.  The Parties shall inform 
the Joint Committee of any measures th ey intend to take, together w ith a schedule for the elimination 
                                                     
 
18 No such guidelines have been established since the Joint Committee has not yet met.  WT/REG209/3 
 Page 15 
 
 
 of customs duties introduced.  The schedule should provide for a phasing out of such duties at the 
latest two years after their introduction, at equa l rates, though the Joint Committee may decide on a 
different schedule.  At the request of either Party consultations shall be held before the measures are 
applied. 
3. Anti-dumping 
45. Article 18 of the Agreement states that the Partie s' rights and obligations with respect to anti-
dumping are governed by the WTO Agreement on the Implementation of Article VI of the 
GATT 1994.  Anti-dumping measures are to be app lied in accordance with the notification and 
consultation procedures laid down in Article 22. 
4. Subsidies and countervailing measures 
46. Article 18 of the Agreement states that the Par ties' rights and obligations with respect to 
subsidies are governed by the WTO Agreement on Subsidies and Countervailing Measures.  
Countervailing measures are to be applied in acco rdance with the notification and consultation 
procedures laid down in Article 22. 
5. Other regulations 
(a) Customs-related procedures 
47. Customs procedures related to rules of origin ar e detailed in Titles V and VI of Protocol III;  
Title V (Articles 16-31) details the administrative qu estions and disciplines regarding proof of origin.  
Proof of origin is to be issued by the exporting au thorities at the request of the exporter.  Different 
certificates (EUR-MED or EUR.1) apply depending on the type of cumulation applied (whether 
bilateral, diagonal or full) to obtain originating status.  Title VI (Articles 32-36) lays down the 
arrangements for administrative co-operation to be followed by the Parties’ customs authorities, in 
particular with respect to mutual assistance, veri fication of proof of origin, resolution of disputes, 
penalties, and free zones. 
(b) Competition policy 
48. Article 25 contains provisions relating to th e rules of competition concerning undertakings 
and public aid.  Agreements and decisions betw een undertakings which seek to or effect the 
prevention, restriction or distortion of competition;   abuse by one or more undertakings of dominant 
position in the territories of the Parties;  and stat e aid, which distorts, or threatens to distort, 
competition, are incompatible with the proper func tioning of the Agreement.  Measures taken by the 
Parties in this regard are to be in conformity with the procedures and conditions laid down in their 
respective agreements with the European Communities.19  In the absence of adequate rules in such 
agreements, and if such practice causes or threaten s to cause serious prejudice to the interest of the 
other Party or material injury to its domestic indus try, including its services industry, a Party may take 
appropriate measures after consultation within th e Joint Committee or 30 working days following the 
request for such consultation.  In the case of inco mpatible state aid practices, appropriate measures 
may only be adopted in conformity with the rules and procedures of the GATT 1994 and the WTO 
                                                      
19 Turkey is harmonizing its competiti on legislation with that of the EU in accordance with its rights 
and obligations stemming from Decision 1/95 of the Asso ciation Council between Turkey and the EU as well as 
its process of accession to the EU.  As for Morocco, paragraphs 31 and 32 of the EU-Morocco Action Plan 
adopted in 2005 in the context of the European Neighbourhood Policy, provides for measures to be taken by Morocco in order to conform with the provisions on competition policy as provided in Article 36 of its 
Association Agreement with the EU. WT/REG209/3 
Page 16  
 
 Agreement where these apply.  The Parties are to  ensure transparency in state aid by reporting 
annually to each other on the amount of aid given. 
49. With respect to state monopolies, Article 21 commits the Parties to progressively adjust, 
within the year following entry into force of the Agreement, state monopolies of a commercial 
character so to ensure the elimination of discr imination regarding the conditions under which goods 
are procured and marketed.
20 
(c) Intellectual property 
50. In Article 27, the Parties agree to grant and ensure adequate, effective and non-discriminatory 
protection and enforcement of intellectual property ri ghts.  Furthermore they shall accord each other 
national treatment no less favourable that that accorded  to their own nationals and to nationals of any 
other State.  Exceptions to national treatment mu st be in accordance with the provisions of the 
WTO Agreement on Trade-Related Aspects of Intellectual Property Rights  (TRIPS Agreement), in 
particular Articles 3, 4 and 5.  Upon request of either Party they will review the provisions of this Article with a view to further improve the levels of protection.
21 
(d) Government procurement22 
51. Under Article 28, the Parties declare the awarding of public contracts on the basis of non-
discrimination and reciprocity to be a desirable objective.  From the entry into force of the Agreement, the Parties grant each others' companies access to contract award procedures on a MFN basis.  The Joint Committee will define the scope, tim etable and rules for the implementation of this 
Article.
23 
(e) Other 
52. In Article 14 of Chapter III the Parties recogni se the growing importance of trade in services 
and investment and agree to cooperate with a view  to promote investment and gradually liberalize 
their respective services markets incl uding the right of establishment in  each other's territory.  Such 
cooperation will be discussed in the Joint Committee.24 
D. SECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  
53. No sector-specific provision per se  exists in the Agreement. 
E. GENERAL PROVISIONS OF THE AGREEMENT  
1. Exceptions and reservations 
54. Article 29 sets out the general exceptions for tr ade in goods in accordance with the provisions 
of Article XX of the GATT 1994.  Security exceptions (Article XXI of the GATT 1994) are included in Article 32.  Article 26 stipulates that restri ctive import measures taken to safeguard a Party's 
balance of payments (BOP) must be in accord ance with the WTO/GATT 1994 and the relevant 
Articles of the IMF Agreement. 
                                                     
 
20 According to the Parties, to date, no state monopo lies in breach of the Parties' commercial rights and 
obligations has been notified. 
21 According to the Parties, to date, no such review has taken place. 
22 Neither Turkey nor Morocco is a party to the WTO plurilateral Government Procurement Agreement 
(GPA);  Turkey is an observer. 
23 To date the Joint Committee has not yet met. 
24 To date the Joint Committee has not yet met.  WT/REG209/3 
 Page 17 
 
 
 2. Accession 
55. There is no provision in the Agreement for the accession of third parties. 
3. Institutional framework 
56. Articles 30-31 deal with the administration of the Agreement;  in particular, they establish a 
Joint Committee responsible for the administration of the Agreement and its proper implementation.  
The Committee may take decisions in cases provide d for in the Agreement and recommendations on 
any other matter.  It is also manda ted to serve as the forum for Partie s' consultations and to keep under 
review the possibility of further removal of obst acles to trade between the Parties.  The Committee 
meets whenever necessary at the request of the Part ies, but at least once a year;  it acts by common 
agreement.25 
57. No general review of the Agreement is foreseen; however, Article 35 provides for an 
evolutionary clause through which the Parties may en ter into negotiations with a view to extending 
trade relations to areas not currently covered by th e Agreement.  Any agreement resulting from such a 
process will be subject to ratification or approval by  Parties in accordance wi th their internal legal 
procedures.26 
4. Dispute settlement 
58. Article 22 sets out the notification and consulta tion procedures for the application of measures 
specified in Articles 12, 17, 18, 19, 20 and 25.27  The Parties must endeavour to reach an appropriate 
solution through consultations before initiating the pr ocedure for the application of a measure.  Once a 
Party intends to resort to a measure it must notif y the Joint Committee, provide it with all relevant 
information and enter into consultations with the other Party in the Joint Committee.  If within one 
month of the matter being referred to the Joint Co mmittee no solution has been  found to the practice 
being questioned the concerned Pa rty may adopt the measures it considers necessary to remedy the 
situation.  Such measures have to be notified to the Committee and shall be limited in their extent and 
duration to what is necessary to rectify the situat ion.  The measures shall be subject to regular 
consultations with a view to their relaxation or el imination when conditions no longer justify their 
maintenance. 
59. Article 33 sets out the procedures that apply to the settlement of disputes relating to the 
application or interpretation of the Agreement.  The Joint Committee may settle the dispute by means 
of a binding decision.  In the event that the disput e is not settled within 60 days of its referral, the 
complaining Party may notify the other Party of its in tention to refer the matter to a dispute settlement 
panel.  Within 90 days of its establishment the pane l shall present the Parties with an initial report.  
After considering comments from the Parties the Panel shall within 30 days of the presentation of its 
initial report present the final report to the Joint Comm ittee.  On the basis of the final report the Joint 
Committee shall take a decision to settle the dispute which will be binding.  If the Party complained 
against fails to implement the decision the complaini ng Party shall be entitled to  take measures in line 
with the decision of the Joint Committee.  
                                                      
25 To date the Joint Committee has not yet met. 
26 According to the Parties, the Joint Committee is authorized to make any amendments to the 
Agreement.  None have been made so far. 
27 These Articles refer respectively to: specific safeguards, transitional adjustment measures, 
anti-dumping and countervailing measures, safeguard measures, re-export and serious shortage, and rules of 
competition concerning undertakings, and public aid.  WT/REG209/3 
Page 18  
 
 5. Relationship with other agreements concluded by the Parties 
60. The Agreement does not prevent the mainte nance or establishment of customs unions, 
free-trade areas or arrangements for frontier trade with third countries to the extent that such 
agreements do not negatively affect the trade regime  and in particular the provisions concerning rules 
of origin provided for in the Agreement (Article 16). 
61. Table II.4 lists the regional trade agreements (RTAs), notified to the GATT/WTO and in 
force, to which Turkey and Morocco are parties.   
Table II.3 
Turkey and Morocco:  Participation in RTAs (notified and in force) 
Partner/ 
Agreement GATT/WTO Notification 
 Date of 
entry  
into force Type of 
agreement 
Year WTO Provision 
TURKEY  
PTN  11.02.1973 Goods 1971 Enabling Clause 
ECO n.a. Goods 1992 Enabling Clause 
EFTA 01.04.1992 Goods 1992 GATT Art. XXIV 
EC 01.01.1996 Goods 1995 GATT Art. XXIV 
Israel 01.05.1997 Goods 1998 GATT Art. XXIV 
FYROM 01.09.2000 Goods 2001 GATT Art. XXIV 
Croatia  01.07.2003 Goods 2003 GATT Art. XXIV 
Bosnia and Herzegovina 01.07. 2003 Goods 2003 GATT Art. XXIV 
Palestinian Authority 01.06.2005 Goods 2005 GATT Art. XXIV 
Tunisia 01.07.2005 Goods 2005 GATT Art. XXIV 
Syria  01.01.2007 Goods 2007 GATT Art. XXIV 
MOROCCO  
GSTP 19.04.1989 Goods 1989 Enabling Clause 
Pan Arab FTA 01.01.1998 Goods 2006 GATT Art. XXIV 
EFTA 01.12.1999 Goods 2000 GATT Art. XXIV 
European Communities 01.03.20 00 Goods 2000 GATT Art. XXIV 
United States 01.01.2006 Goods & services  2005 GATT Art. XXIV & GATS Art. V 
GSTP: Global System of Trade Preferences. 
 
Source: WTO Secretariat.  
 WT/REG209/3 
Page 19 
 
 
 ANNEX I 
 
Indicators of trade liberalization un der the Turkey-Morocco Agreement  
 
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by Turkey and Morocco to MFN imports is shown in Tables A.1 
(Turkey) and A.2 (Morocco), broken down into agri cultural, industrial and total products.  Applied 
MFN duty rates in 2006 serve as a basis for the comparison.1 
2. Turkey  has a variable MFN tariff structure.  It s (unweighted) overall average MFN rate (2006) 
is 13.2 per cent.  The average applied rate on i ndustrial products is 5.1 per cent;  the corresponding 
rate for agricultural products (HS-1 to 24) is 50.8 pe r cent.  Almost 24 per cent of Turkey's tariff lines 
are duty-free at the MFN level.  On entry into for ce, Moroccan exporters enjoyed a relative margin of 
preference of 78.4 per cent on industrial products vis-à-vis  the prevailing average MFN tariff in 2006, 
and a relative margin of preference of  3.3 per cent on agricultural goods.   
 
Table A.1 – Turkey:  Indicators of MFN tariff ra tes and preferential rates for Moroccan imports 
ALL PRODUCTS Agricultural products Industrial products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin 
of 
goods Year 
Overall 
(%) On 
dutiablea 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiablea
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiablea 
(%) Share of 
duty-free 
tariff lines
(%) 
MFN 2006 13.2 17.4 23.8 50.8 57.9 12.1 5.1 6.9 26.4 
Morocco 2006 9.7 54.5 82.2 49.1 57.6 14.6 1.1 36.4 96.9 
a "On dutiable" excludes duty-free tariff lines. 
Source:  WTO Secretariat estimates, based on data provided by the Turkish's authorities. 
 
3. Morocco  has a variable MFN tariff structure with  an (unweighted) overall average MFN rate 
of 24.8 per cent in 2007.  The average applied tari ff on industrial products (21.6 per cent) is roughly 
half that applied to agricultural goods (44.9 per cent).  Duty-free tariff lines account for 0.1 per cent of 
all tariffs.  On entry into force, Turkey's exporters  to Morocco enjoyed a relative margin of preference 
of 23.6 per cent in industrial goods vis-à-vis  the average MFN applied tariff in 2007, and a relative 
margin of preference of 2.6 per cent in agricultural goods.  
Table A.2 – Morocco:  Indicators of MFN tariff rates and preferen tial rates for Turkish imports 
ALL PRODUCTS Agricultural products Industrial products 
Average applied 
tariff Average applied 
tariff Average applied 
tariff Origin 
of 
goods Year 
Overall 
(%) On 
dutiablea 
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiablea
(%) Share of 
duty-free 
tariff lines 
(%) Overall 
(%) On 
dutiablea 
(%) Share of 
duty-free 
tariff lines
(%) 
MFN 2007 24.8 24.9 0.1 44.9 44.9 0.0 21.6 21.6 0.10 
Turkey 2006 20.3 33.7 39.9 43.7 50.2 13.0 16.5 29.6 44.3 
 2007 18.8 31.3 39.9 43.6 50.1 13.0 14.7 26.5 44.3 
 2008 17.3 28.8 39.9 43.5 50.0 13.0 13.0 23.4 44.3 
 2009 15.8 26.3 39.9 43.4 49.9 13.0 11.3 20.3 44.3 
 2010 14.3 23.8 39.9 43.3 49.8 13.0 9.6 17.3 44.3 
 2011 12.8 21.4 39.9 43.2 49.7 13.0 7.9 14.2 44.3 
 2012 11.3 18.9 39.9 43.2 49.6 13.0 6.2 11.1 44.3 
 2013 9.9 16.4 39.9 43.1 49.5 13.0 4.5 8.0 44.3 
 2014 8.4 13.9 39.9 43.0 49.4 13.0 2.7 4.9 44.3 
 2015 6.9 50.0 86.3 42.9 50.8 15.6 1.0 45.4 97.7 
a "On dutiable" excludes duty-free tariff lines. 
Source:  WTO Secretariat estimates, based on data provided by the Moroccan's authorities. 
                                                      
1 In the case of Morocco, Table A.2 utilizes the MFN ta riffs for 2007 since that is base rate submitted 
by Morocco for its tariff liberalization schedule. WT/REG209/3 
Page 20  
 
 4. Table A.3 shows the market access opportuniti es in Morocco for Turkey's top 25 exports, 
which in 2003-2005 accounted, on average, for over 39 per cent of Turkey's total global exports.  The table shows in which year all tariff lines corres ponding to the product definition (i.e. applying the 
6-digit HS code to capture the volume of trade) will become duty-free in Morocco, and the applicable 
rules of origin. 
5. Turkey's top 25 exports to the world (at the HS 6-digit level) cover 175 tariff lines at the 
HS 10-digit level (3 duty-free and 172 subject to MFN duties).  Of the 172 dutiable tariff lines, 49 lines become duty-free immediately in 2006;  22 of these lines correspond to three of Turkey's top 25 exports (at the HS-6 digit level) and 6.3 per cent of Turkey's average global exports in 2003-2005.  
The remaining 27 lines account for another nine pr oducts which are partially liberalized at the 
HS 6-digit level in 2006 and fully liberalized in  2015 once the duties on the remaining 69 tariff lines 
are eliminated.  In 2015 an additional nine top exports, accounting for 48 tariff lines and 11.9 per cent 
of Turkey's average global exports in 2003-2 005, will become duty-free.  Of the remaining 
four products at the HS 6-digit level, one is par tially liberalized (three lines retain duties);  two are 
excluded from tariff liberalization; and one relates to products which are not classified.  The margin of 
preference granted by Morocco to Turkey unde r the Agreement varies from 8.1 to 45 percentage 
points. 
Table A.3 
Market access opportunities under the Ag reement, for Turkey's top 25 exports 
Access Conditions to Morocco's import markets Turkey top export 
products in 2003-05 MFN Under the Agreement 
Duty-free in: Share in 
global exports  
Average MFN 
applied ratea 
2006 
2015 HS 
number 
(%) (%) 
No. of duty-free 
tariff lines 
No. of dutiable 
tariff lines  
Number of tariff 
lines Origin rules 
852812  
  
3.9  
  
8.9   
  
7  
  
7  Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product and value of all 
non-originating materials used  does not exceed value of 
all originating materials used  
610910 3.3 45.0  3  3 Manufacture from yarn  
870421  
2.9  
30.1   
25  
7  
18 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
721420  
2.9  
27.5   
2  
1  
1 Manufacture from ingots or other primary forms of 
heading 7206.  
870323 2.1 25.8  15 3 12 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
870332  
1.8  
21.3   
17  
3  
14 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
620462 1.7 45.0  2  2 Manufacture from yarn  
711319  
1.5  
10.0   
11  
11  Manufacture from materials of any heading, except that of 
the product.  
611020 1.4 45.0  3  3 Manufacture from yarn  
620342 1.3 45.0  3  3 Manufacture from yarn  
080222  
 
1.3  
 
25.0   
 
2   Manufacture in which all fruit and nuts used are wholly 
obtained, and value of all materials of Ch. 17 does not 
exceed 30% of value of ex -works price of product  
999999 1.2 n.a.      
271011  
  
 
1.2  
  
 
23.8  
  
 
2  
  
 
6   
  
 
6 Ops. of refining and/or one or more specific processes or 
other ops. in which all materials used are classified in a heading other than product.  Materials of same heading 
may be used, if their total value does not exceed 50% of 
ex-works price of the product  
870322  
1.1  
27.5   
8  
1  
7 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
Table A.3 (Cont'd)   WT/REG209/3 
 Page 21 
 
 
 Access Conditions to Morocco's import markets Turkey top export 
products in 2003-05 MFN Under the Agreement 
Duty-free in: Share in 
global exports  
Average MFN 
applied ratea 
2006 
2015 HS 
number 
(%) (%) 
No. of duty-free 
tariff lines 
No. of dutiable 
tariff lines  
Number of tariff 
lines Origin rules 
840999  
1.0  
25.0   
10  
5  
5 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
870210  
1.0  
26.3   
12  
4  
8 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
271019  
 
  
0.9  
 
  
23.4  
 
  
1  
 
  
16   
 
  
13 Ops. of refining and/or one or more specific processes or 
other ops. in which all materials used are classified in a 
heading other than product.  Materials of same heading may be used, if total value does not exceed 50% of ex-
works price of product  
720711  
0.9  
8.1   
4  
4  Manufacture from materials of heading 7201, 7202, 7203, 
7204 or 7205  
841821  
  
0.9  
  
45.0   
  
2   
  
2 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product and value of all 
non-originating materials used  does not exceed value of 
all originating materials used  
611592  
0.8  
33.1   
4  
1  
3 Manufacture from yarn  
630260  
0.8  
45.0   
1   
1 Manufacture from natural fibres or chemical materials or 
textile pulp  
610990 0.7 45.0  5  5 Manufacture from yarn  
870331  
0.6  
29.3   
10   
10 Manufacture in which value of all materials used does not 
exceed 40% of ex-works price of product  
721391  
0.6  
21.7   
3  
2  
1 Manufacture from ingots or other primary forms of 
heading 7206.  
240110  
0.6  
17.5   
1   Manufacture in which all materials of Ch. 24 used are 
wholly obtained.  
Total 39.7  3 172 49 117  
n.a. Not applicable. 
 
Source: WTO estimates, based on data provided by the aut horities of Turkey and UNSD, Comtrade data. 
 
6. Table A.4 shows the market access opportuniti es in Turkey for Morocco's top 25 exports, 
which in 2003-2005 accounted, on average, for over 54. 3 per cent of Morocco's total global exports.  
The table shows the year in which all tariff lines co rresponding 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 Turkey, and the 
applicable rules of origin. 
7. Morocco's top 25 exports to the world (at the HS-6 digit level) cover 96 tariff lines at the 
10 HS-digit level.  At entry into force of the Ag reement, two of Morocco's top 25 exports (accounting 
for three HS 10-digit level lines and 10.5 per cent of Morocco's global exports in 2003-2005) already 
benefited from zero MFN duties in the Turkish market , and a further four were  partially liberalized 
(accounting for five HS 10-digit level lines being MFN duty-free).  Of the remaining 88 HS 10-digit level lines subject to MFN duties 75 became duty-free on entry into force of the Agreement since no 
transition period is provided for Turkey.  This r esulted in 18 of Morocco's top 25 exports products 
accounting for 36.5 per cent of Morocco's global e xports in 2003-2005, gaining duty-free access to 
the Turkish market.  Five of Morocco's top 25 exports, accounting for 7.3 per cent of its global 
exports in 2003-2005, are excl uded from tariff concessions under the Agreement;  the base rate 
applying to these products varies from 39 to 80 per cen t.  The margin of preference granted by Turkey 
to Morocco under the Agreement varies from 0 to 37.5 percentage points. 
 
 WT/REG209/3 
Page 22  
 
 Table A.4 
Market access opportunities under the Ag reement, for Morocco's top 25 exports 
Access Conditions to Turkey's import markets Morocco top export 
products in 2003-05 MFN Under the Agreement Share in 
global exports  
Average MFN 
applied ratea 
Number of 
tariff lines 
duty-free  HS 
number 
(%) (%) 
No. of duty-free 
tariff lines 
No. of dutiable 
tariff lines  
2006 Origin rules 
280920  
  
7.0  
  
5.50   
  
1  
  
1 Manufacture from materials of any head ing, except that of the product. 
However, materials of the same heading as the product may be used, provided that their total value does not  exceed 20% of the ex-works price 
of the product  
854129  
 
6.1  
 
0.00  
 
1  
 
0  Manufacture from materials of any headi ng, except that of the product, and 
in which the value of all the materials used does not exc eed 40% of the ex-
works price of the product 
251010 4.4 0.00 2 0  Manufacture from materials of any heading, except that of the product  
620342 3.3 12.00  7 7 Manufacture from yarn  
620462  
 
3.1  
 
12.00   
 
7  
 
7 Manufacture from yarn or from unembroidered fabric, provided that the 
value of the unembroidered fabric us ed does not exceed 40% of the ex-
works price of the product  
854441  
2.7  
1.65  
1  
1  
1 Manufacture in which value of all materials used does not exceed 40% of 
ex-works price of product  
030759 2.4 37.50  2 2 Manufacture in which all the materials of Ch. 3 used are wholly obtained  
160413  
2.4  
80.00   
3  Manufacture from animals of Ch. 1, and/or in which all the materials of 
Ch. 3 used are wholly obtained 
270750  
 
 
2.3  
 
 
1.50  
 
 
1  
 
 
1  
 
 
1 Ops. of refining and/or one or more  specific processes or other ops. in 
which all materials used are classified  in a heading other than product.  
Materials of same heading may be used, if their total value does not exceed 50% of ex-works price of the product  
610910 2.0 12.00  1 1 Manufacture from yarn  
310530  
  
 
1.9  
  
 
6.50   
  
 
1  
  
 
1 Manufacture from materials of any head ing, except that of the product.  
Materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which 
the value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
271019  
 
 
1.8  
 
 
3.53  
 
 
2  
 
 
23  
 
 
23 Ops. of refining and/or one or more  specific processes or other ops. in 
which all materials used are classified  in a heading other than product.  
Materials of same heading may be used , if their total value does not exceed 
50% of ex-works price of the product  
080520  
 
1.7  
 
54.00   
 
5  Manufacture in which all the fruit and nuts used are wholly obtained, and 
the value of all the materials of Ch. 17 used does not exceed 30 % of the value of the ex-works price of the product 
854451  
1.4  
1.65  
1  
1  
1 Manufacture in which value of all materials used does not exceed 40% of 
ex-works price of product  
310540  
 
  
1.4  
 
  
6.50   
 
  
1  
 
  
1 Manufacture from materials of any head ing, except that of the product.  
Materials of the same heading may be used, provided that their total value 
does not exceed 20 % of the ex-works price of the product, and in which 
the value of all the materials used does not exceed 50 % of the ex-works 
price of the product 
611030 1.4 12.00  3 3 Manufacture from yarn  
070200 1.2 48.60  1  Manufacture in which all the materials of Ch. 7 used are wholly obtained  
080510   
 
1.1  
 
54.00   
 
2  Manufacture in which all the fruit and nuts used are wholly obtained, and 
the value of all the materials of Ch. 17 used does not exceed 30 % of the 
value of the ex-works price of the product 
640399  
1.1  
7.60   
10  
10 Manufacture from materials of any heading, except from assemblies of 
uppers affixed to inner soles or to other sole components of heading 6406  
620520 1.0 12.00  1 1 Manufacture from yarn  
621210 1.0 6.50  2 2 Manufacture from yarn  
620463  
 
0.9  
 
12.00   
 
5  
 
5 Manufacture from yarn or from unembroidered fabric, provided that the 
value of the unembroidered fabric us ed does not exceed 40 % of the ex-
works price of the product  
Table A.4 (Cont'd)   WT/REG209/3 
 Page 23 
 
 
 Access Conditions to Turkey's import markets Morocco top export 
products in 2003-05 MFN Under the Agreement Share in 
global exports  
Average MFN 
applied ratea 
Number of 
tariff lines 
duty-free  HS 
number 
(%) (%) 
No. of duty-free 
tariff lines 
No. of dutiable 
tariff lines  
2006 Origin rules 
200570  0.9 39.00  2  Manufacture from materials of any heading, except that of the product  
310310  
 
0.9  
 
4.80   
 
2  
 
2 Manufacture from materials of any head ing, except that of the product.  
Materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex -works price of the product  
620469  
 
0.9  
 
12.00   
 
6  
 
6 Manufacture from yarn or from unembroidered fabric, provided that the 
value of the unembroidered fabric used does not exceed 40 % of the ex-
works price of the product  
       
Total 54.3  8 88 75  
 
Source: WTO estimates, based on data provided by the aut horities of Morocco and UNSD, Comtrade data. WT/REG209/3 
Page 24  
 
  ANNEX II 
 
Agricultural concessions under th e Turkey-Morocco Agreement
 
  
Table A.5: Turkey's agricultural concessi ons on imports originating from Morocco 
TRQs on entry into 
force (2006) CN Code  Product description Quota 
(Tonne) In-quota 
duty % MFN 2006 
% 
0602 Other live plants (includi ng roots) 50 0 3.9 and 19.5 
06031030 Orchids 5 24 46.8 
ex 
07049010 White and red cabbages 20 10 19.5 
070690 Other 20 19 36.9 
070920 Asparagus 10 10 19.5 
070951 Mushrooms of the genus Agaricus 50 10 19.5 
070960 Fruits of the genus Capsicum or of the genus Pimenta 10 10 19.5 
071040 Sweet corn 10 EU rate 5.1 
071130 Capers 85 18 5 
071140 Cucumbers and gherkins 60 18 36 
200110 Cucumbers and gherkins, prepared or pr eserved by vinegar or acetic acid.  20 39 
071350 Broad beans and horse beans 15 10 0 and 19.3 
080440 Avocados 50 22 45 
090920 Seeds of coriander 10 15 30 
0910 Ginger, saffron, turmeric (curcuma), t hyme, bay leaves, curry and spices 10 15 30 
121190 Other 10 17 35 
121210 Locust beans, including locust bean seed 10 10 0 and 19.3 
200850 Apricots (prepared or preserved, wh ether or not cont aining added sugar 
or other sweetening matter or spirit, not elsewhere specified or included) 10 30 58.5 
210111 Coffee extracts, essences and concentrates 10 4 9 
2204 Wine of fresh grapes, including fort ified wines; grape must other than 
that of heading 2009 500 hl 35 21.3 and 70 
2302 Bran, and other residues  2,000 6 13.5 
 
Table A.6: Morocco's agricultural concessi ons on imports originating from Turkey 
TRQs on entry into 
force (2006) HS Code  Product description Quota 
(Ton) In-quota 
duty % MFN 2007  
% 
ex 040690 Other cheese (feta, Kashkaval, Tulum) 100 50a 10, 17.5 and 25 
060110 Bulbs, tubers, tuberous roots, corm s, crows and rhizomes, dormant 20 10 17.5 
ex 071320 Seeds of chickpeas of a kind used for sowing 10 10, 17.5 and 25 
ex 071320 Others chickpeas  100 40 10, 17.5 and 25 
ex 071340 Lentil seeds of a kind used for sowing 50 10 10, 17.5 and 25 
ex 071340 Others lentils 100 40 10, 17.5 and 25 
07139010 Seeds of leguminous vegetables , of a kind used for sowing 10 10 17.5 
080221 Hazelnuts, fresh or  dried, in shell 35 a 25 
080222 Hazelnuts fresh or  dried, shelled 50 35 a 25 
080250 Pistachios, fresh or dried 20 35 a 25 
ex 080420 Figs, dried 20 35 49 
080620 Dried raisins 100 35 a 32.5 
090930 Cumin seeds 150 35 49 
120740 Sesame seeds 150 40 2.5 and 49 
 
a Further to MFN tariff reductions by Morocco, the current MFN rate s applicable to these products are lower than the negotiated 
preferential in-quota duties.  Th e Joint Committee is to review the preferential ra tes applicable to these products when it wil l 
meet. 
 
__________