WORLD TRADE  
ORGANIZATION  WT/REG271/1  
25 June 2010 
 (10-3505) 
Committee on Regional Trade Agreements  
  
 
     
 
 
FACTUAL PRESENTATION 
 
Free Trade Agreement between  
the EFTA States and Canada 
(Goods) 
 
Report by the Secretariat 
 
 
 
 This report, prepared for the considera tion of the Free Trade Agreement between 
the EFTA States and Canada has been drawn up by the WTO Secretariat on its own 
responsibility and in full consultation with the Parties.  The report has been drawn 
up in accordance with the rules and pro cedures contained in the Decision for a 
Transparency Mechanism for Regiona l Trade Agreements (WT/L/671).  
 
Any technical questions arising from this report may be addressed to 
Ms. Christine Gschwend (tel: +41 22 739 5748). WT/REG271/1 
Page iii 
 
 
TABLE OF CONTENTS 
 
 
  Page 
 
I. TRADE ENVIRONMENT 1  
A. MERCHANDISE TRADE  1  
II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 4  
A. BACKGROUND INFORMATION  4  
B. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  5  
1. Import duties and charges, and quantitative restrictions 5  
(a) General provisions 5  
(b) Liberalization of trade and tariff lines 7  
(c) EFTA States liberalization schedule 10  
(d) Canada's liberalization schedule 14  
2. Rules of origin 20  
3. Export duties and charges, and quantitative restrictions 21  
C. REGULATORY PROVISIONS OF THE AGREEMENT  22  
1. Standards 22  
(a) Sanitary and phytosanitary measures 22  
(b) Technical barriers to trade 22  
2. Safeguard mechanisms 22  
(a) Global safeguards 22  
(b) Bilateral safeguards 22  
3. Anti-dumping and countervailing measures 23  
4. Subsidies 23  
5. Other regulations 23  
(a) Customs-related procedures 23  
(b) Competition policy 24  
(c) Government Procurement 24  
(d) Services and Investment 24  
D. SECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  25  
1. Cultural Industries 25  
E. GENERAL PROVISIONS OF THE AGREEMENT  25  
1. Transparency 25  
2. Exceptions 25  
3. Accession and withdrawal 25  
4. Institutional framework 26  
5. Dispute settlement 26  
6. Relationship with other agreements concluded by the Parties 27  
ANNEX I 29  WT/REG271/1 
 Page 1   
 
 
EFTA STATES-CANADA FREE TRADE AGREEMENT 
 
Factual Presentation by the Secretariat  
  I. TRADE ENVIRONMENT 
1. The Parties to the EFTA-Canada Free Trade Agre ement are Iceland, Liechtenstein, Norway 
and Switzerland, which comprise the EFTA States or EFTA, and Canada.  The Free Trade Agreement 
(FTA) is EFTA's 17
th Regional Trade Agreements (RTA) currently in force1 and the 5th for Canada.2 
2. In 2008, the EFTA States' total merchandi se imports from the world accounted for 
US$278.7 billion and their total exports for US$378.2 billion.  In the same year, Canada's total 
imports from the world accounted for US$408.2 billion and exports for US$455.7 billion.  In 2008, EFTA's share in world exports and imports w as 2.35% and 1.7% respectively, while the 
corresponding shares for Canada were 2.84% and 2.55%.
3  
A. MERCHANDISE TRADE  
3. Recent developments in global and intra-trade be tween the Parties are shown in Charts I.1 and 
I.2.  In Chart I.1, which illustrates the EFTA St ates' trade with the world and with Canada, EFTA's 
figures show an increasing trade surplus on a global basis for the period surveyed (1998-2008), with 
the exception of a slight decrease in imports in 2001, and a consistent trad e surplus with Canada.  
EFTA's total imports from and exports to Ca nada in 2008 amounted to US$3.6 billion and 
US$6.1 billion respectively, representing 1.3% of its  total imports and 1.6% of its total exports. 
050100150200250300350400
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 20080246810US$billion US$billionChart I.1 - EFTA: Merchandise impo rts from and exports to world 
and Canada, 1998-2008
Sources : UNSD, Comtrade database.Imports from Canada
Exports to CanadaTotal imports
Total exportsLeft hand scale: Right hand scale:
 
                                                      
1 Considering EFTA’s FTAs with partners that later joined the EU, it would be EFTA’s 27th FTA. 
2 Considering the Canada-United States FTA s uperseded by the North American Free Trade 
Agreement, which includes Mexico, it would be Canada’s 6th FTA. 
3 WTO Statistics Database, Trade Profiles. WT/REG271/1 
Page 2  
 
4. Chart I.2 shows Canada's trade with the world and with the EFTA States.  For the period 
surveyed (1998-2008), Canada's figur es show a relatively consistent trade surplus on a global basis.  
Canada's total imports from and exports to the EFTA States in 2008 amounted to US$8.6 billion and 
US$3.9 billion respectively, representing 2.1% of its  total imports and 0.8% of its total exports. 
050100150200250300350400450500
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 200802468101214161820US$billion US$billionChart I.2 - Canada: Merchandise imports from and exports to world 
and EFTA, 1998-2008
Source : UNSD, Comtrade database.Imports from EFTA
Exports to EFTATotal imports
Total exportsLeft hand scale: Right hand scale:
 
 
5. The commodity structure of trade among the Parties and of their imports and exports to the 
world in the period 2006-2008 is shown in Chart I.3 on the basis of Harmonized System (HS) 
Sections. 
6. Three product categories – base metals, chemicals and vehicles – accounted for 80.1% of 
EFTA's imports from Canada in the period of 2006-2 008, with base metals alone representing 61.9% 
of imports.  Canada's three largest export produc t categories – minerals, vehicles and machinery – 
made up 53.7% of its global expor ts during this period and accounted  for 16.6% of EFTA's imports 
from Canada. 
7. Similarly, three main product categories - mine rals, chemicals and machinery - accounted for 
86.8% of Canada's imports from EFTA, with mine rals accounting for 65.1% of imports.  EFTA's 
three largest export product categories mirrored Ca nada's imports from the EFTA States (minerals, 
chemicals and machinery).  These product categories made up 64.7% of EFTA's global exports in the 
period 2006-2008 and accounted for 86.8 % of Canada's imports from EFTA. 
 
  WT/REG271/1 
 Page 3   
 
 
Chart I.3
EFTA and Canada: product composition of m erchandise trade, annual 
average (2006-2008)
Source:  UNSD, Comtrade database.Per cent
Total:  US$320 billionEFTA's global exports
Other 
7.1
Machinery 14.8Plastics 1.9
Chemicals 
18.7Live animals 2.6Prepared foods 1.6
Vehicles 2.8
Precious stones 3.4Minerals 
31.2
Optical 8.5Base metals 7.4
Total:  US$421 billionCanada's global exports
Other 
7.4
Wood pulp 4.8Vegetables 3.3
Base metals 9.6Chemicals 6.1
Machinery 12.2Minerals 
24.7 Precious stones 2.3Animal products 2.2Prepared foods 2.0
Vehicles 16.8Plastics 3.8Miscellaneous 1.8EFTA's imports from Canada
Total:  US$3.6 billionBase metals
61.9Other 
6.1
Vehicles 7.7
Chemicals 10.5Optical 1.7
Machinery 7.1Vegetables 1.7Animal products 1.5
Minerals 1.8
Total: US$246 billionCanada's imports from EFTA
Total:  US$7.5 billionOther
6.2
Minerals
65.1Base metals 2.3
Chemicals 15.5Machinery 6.2Optical 4.7
EFTA's global imports
Machinery
21.2
Textiles 4.1Prepared foods 3.2Other
6.4
Plastics 4.2Optical 4.2
Minerals 
7.5Miscellaneous  3.4Wood pulp 2.7
Chemicals 
15.5
Vehicles 11.0
Base metals 9.9Precious stones 4.7Vegetables 2.7
Total:  US$380 billionCanada's global imports
Other 
5.9
Minerals
11.3Base metals 7.5Machinery
25.2Optical 2.9Wood pulp 2.5
Textiles 3.0
Chemicals 
8.4Precious stones 1.8
Vehicles 
18.4Plastics 4.7Prepared foods 3.2Vegetables 2.0
Articles of wood 3.0Miscellaneous  3.2
 WT/REG271/1 
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II. CHARACTERISTIC ELEMENTS OF THE AGREEMENT 
A. B
ACKGROUND INFORMATION  
8. The EFTA-Canada Free Trade Agreement was si gned by the Parties on 26 January 2008 and 
entered into force on 1 July 2009.  On 4 August 2009, the Parties notified the Agreement to the WTO under Article XXIV:7(a) of the GATT 1994 as an Agreement forming a free-trade area 
(WT/REG271/N/1).  The text is available on the Parties' official websites: 
• EFTA States: http://www.efta.int/free-trade/fr ee-trade-agreements/canada.aspx
 
 
• Canada: http://www.international.gc.ca/trade-agreements-accords-
commerciaux/agr-acc/ efta-agr-acc.aspx?lang=en  
 9. The Agreement is composed of 43 Articles dist ributed between 9 Chapters, with the addition 
of a Record of Understanding, 11 Annexes and 3 Agricultural Agreements, structured as follows: 
Box II.1:  Contents of the Agreement 
 
Agreement 
Preamble 
I   Objectives and Scope II   Trade in Goods 
III Services and Investment 
IV Competition Law and Policy V Other Common Rules 
VI Exceptions and Safeguards 
VII Institutional Provisions 
VIII Dispute Settlement 
IX Final Clauses  
Record of Understanding 
 
Annex A  Territorial Application  
Annex B  Canadian Measures 
Annex C  Rules of Origin and Administrative Co-operation 
 Appendix I Product Specific Rules 
 Appendix II Origin Declarations 
Annex D  Mandate of the Sub-committee on Rules of Origin and Trade in Goods 
Annex E  Customs Duties on Imports of Ships, Boats and Floating Structures 
Annex F  Products Not Covered by Article 10 
Annex G  Processed Agricultural Products 
Annex H  Fish and Other Marine Products 
Annex I  Trade Facilitation 
Annex J  Cultural Industries 
Annex K  Establishment and Functioning of the Arbitral Tribunal 
 
Agreement on Agriculture between Cana da and the Republic of Iceland 
Agreement on Agriculture between Ca nada and the Kingdom of Norway 
Agreement on Agriculture between Ca nada and the Swiss Confederation  
 
10. Unless otherwise provided for in the Agreement, the provisions of the FTA apply to trade and 
economic relations between the EFTA States on the one  hand, and Canada on the other, but not to 
trade relations between the EFTA States (Article 33).  WT/REG271/1 
 Page 5   
 
 
11. Norway exempted the territory of Svalbard fro m the application of the Agreement with the 
exception of trade in goods, in accordance with Annex A. 
12. The FTA covers trade in goods and establishes a framework for future cooperation in the 
areas of services, investment and public procuremen t. It also contains a Chapter on competition law 
and policy. 
13. Tariff reductions or eliminations take place on the Agreement's date of entry into force, with 
the exception of certain vessels of HS Chapter 89, whose dismantling periods are detailed in Annex E. 
14. Three bilateral "Agricultural Arrangements" (hereafter referred to as AAs) have been 
concluded between Canada and Iceland, Norway, an d Switzerland/Liechtenstein.  The AAs form part 
of the instruments establishing a free-trade area between the EFTA States and Canada (Article 3 of 
the Agreement and preamble of each AA).  Their dates of entry into force are the same as that of the 
Free Trade Agreement.4   
15. A Record of Understanding between the Partie s provides additional specifications and serves 
to further clarify the intent of certain provisions of the Agreement. 
B. NATIONAL TREATMENT AND MARKET ACCESS PROVISIONS OF THE AGREEMENT  
1. Import duties and charges, and quantitative restrictions 
(a) General provisions 
16. Trade in goods between the Parties is governed by the provisions of Chapter II, which sets out 
the product coverage and market access provisions of the Agreement.  The AAs detail separate trade 
liberalization commitments that apply to each  Party for certain agricultural products. 
17. The Parties agree to apply national treatme nt to each other's goods in accordance with 
Article III of the GATT 1994 (Article 4).  The rights and obligations of the Parties with respect to 
import restrictions are governed by Article XI of  the GATT 1994 (Article 5).  Exceptions to both of 
these Articles for certain Canadian measur es and controls can be found in Annex B.  
18. The Parties will abolish all customs duties for or iginating goods upon entry into force of the 
Agreement (Article 10), with the exception of go ods listed in Annex E (s hips, boats and floating 
structures of HS Chapter 89), Annex F (agricultural products of HS Chapters 25 – 97) and Article 2 of 
Annex H (fish and other marine products), and will grant tariff concessions in accordance with the 
provisions found in Annex G (HS Chapters 1 – 24).  
19. The base rates used by the Parties for implem enting their respective tariff liberalization 
commitments are the MFN customs duty rates, in  force as of 1 January 2007 (Article 11).5  
20. Customs duties on imports into Canada of ships,  boats and floating structures of Chapter 89 
referred to in Annex E are eliminated on a progressive basis, as detailed in that Annex.  For the 5 
categories of products imported in to Canada and identified as B15 in the Annex's table, tariff 
reductions will begin three years after entry into fo rce and in equal amounts over a period of 13 years, 
for a total period of 15 years (paragraph 1).  Goods categorized as B10 will also begin to move towards duty-free access after 3 years and will become  duty free after 8 years, for a total dismantling 
period of 10 years (paragraph 2).  Other vessels, and vessels within these categories that exceed a 
                                                     
 
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 This provision does not apply to agricultural products of Annex G, whose duty rates are established in 
accordance with Articles 1 and 2 of the Annex. WT/REG271/1 
Page 6  
 
specified dimension, shall be duty free upon entry into  force of the Agreement (paragraphs 3 and 5).  
Customs duty may be equally applied to the value of repair or alteration on vessels returning to 
Canada from within the free trade area (paragraph 4).  
21. The Parties retain the right to levy a duty on processed agricultural products
6 of Annex G to 
account for differences in the cost of the agricult ural raw material incorporated in processed 
agricultural products covered by the Annex.  The Parties agree to notify each other of all such 
measures applied at an early stage before their entry into force.  With respect to agricultural products 
originating in Canada that are listed in Table 1 of the Annex, the EFTA States shall accord treatment 
no less favourable than that granted to the European  Union (Article 2), whic h consists of duty rates 
that are based on the difference between the domestic and world market price of the agricultural raw 
material incorporated in the product concerned (Ar ticle 1).  Canada agrees to reduce or eliminate 
customs duties on imports from the EFTA States for pr oducts listed in Table 2.  Export subsidies shall 
not be applied to products subject to tariff concessi ons, as defined in Article 9 of the WTO Agreement 
on Agriculture.  Additionally, the Parties agree to periodically review the development of trade in 
agricultural products covered by Annex G and ma y amend product coverage and customs duties. 
22. Fish and marine products are covered in Annex H of the Ag reement.  Table 1 provides a 
positive list of goods which, in accordance with Ar ticle 10 of the Agreemen t, will receive duty free 
access at importation once the Agreement has entered into force.  Switzerland and Liechtenstein may 
continue to maintain customs duties on Canadian impor ts listed in Table 2 of the Annex.  Imports of 
whale products are banned by Canada, Liechtenste in and Switzerland under the CITES Convention. 
23. Tariff liberalization between the Pa rties on basic agricultural products7 of HS Chapter 1 – 24 
is contained in the bilateral AAs  between Canada on one  side and the individual EFTA State on the 
other and takes effect from the date of entry into force of the Agreement8.  Concessions are granted on 
a positive list basis to products of HS Chapters 1- 24, which are not covered under Annexes G or H of 
the Agreement.  Agricultural products listed in A nnex 1 of each AA, which are imported into Canada 
from the EFTA States, receive duty free access. Tariff reductions and eliminatio ns granted to Canada 
by the EFTA States can be found in Annex 2 of each AA.  In addition to eliminating customs duty on 
a number of listed goods, Iceland maintain s a tariff reduction on frozen potatoes, 
Switzerland/Liechtenstein grant tariff concessions on 13 tariff lines (relating to meat, butter, honey, 
wheat, colza oil, fruit juices and wine) and Norway  provides tariff concessions on 15 tariff lines 
(relating to potatoes, seeds for sowing and frozen frui ts and vegetables).  Furthermore, Norway grants 
Canada a tariff quota for 10,000 tonnes of durum wheat for making pasta. 
24. Within each of the 3 individual AAs, the Parties affirm their desire to work towards achieving 
greater liberalization of their agricultural trade (Artic le 3).  The AAs are governed by Articles 2, 4 – 8, 
19, 22, 24, 25 and Chapter VIII (Dispute Settlement) of the Agreement.  The Parties reaffirm their 
rights and obligations under the WTO Agreement on Agriculture (Articles 8 and 9), including the 
right to apply MFN duty rates to imported goods wh ich benefit from export subsidies (Articles 6 and 
7).  Customs duties may equally be increased pursuant to the WTO rules on dispute settlement 
(Article 2), otherwise issues that arise in the area of trade in agricultural products may be discussed in 
the Joint-Committee or other relevant s ub-committee or working group (Article 5). 
                                                      
6 Agricultural goods are defined as "processed" in accordance with EU classifications standards in 
which processed agricultural goods are those goods that are not listed in Annex 1 of the EC Treaty 
(non-Annex 1 products or NA1). This classification system differs from that of the WTO. 
7 "Basic" agricultural products covered by the AAs are defined in Article 1 of the AA as products in 
HS  Chapters 1-24 except processed agriculture in Annex G and fish and marine products (Annex H).  The 
WTO Agreement on Agriculture covers  all products in Chapters 1-24 except fish and fish products, but 
including certain products in HS Chap ters 29, 33, 35, 38, 41, 43, 50-53. 
8 The AA between Canada and Switzerland also app lies to Liechtenstein as long as their Customs 
Union Treaty remains in force.  WT/REG271/1 
 Page 7   
 
 
(b) Liberalization of trade and tariff lines  
25. Tariff elimination and concessions began on the date of entry into force of the Agreement 
(1 July 2009) and subsequent duty reductions on imports of ships, boats and floating structures 
(Annex E) into Canada shall begin on 1 July 2 012.  Concessions between the Parties vary in 
accordance with their individual tariff liberalization commitments for the different groups of products, 
as detailed in the various Annexes to the Ag reement and summarized in Table II.1 below.   
Table II.1:  Market Access Features at a Glance 
Category of Goods EFTA States Canada 
HS Chapters 1-24 
Basic Agricultural 
Products (positive list) 
 Duty elimination upon entry into force on all products 
listed in Annex 2 of each Ag ricultural Agreement, with 
exception of:  
- Iceland:  duty reductions on frozen potato chips.  
- Norway:  reduction on tariffs on potatoes, seeds for 
sowing and frozen fruits and vegetables.  
- Switzerland/Liechtenstein: reduction on tariffs on 
butter, wheat and colza oil.  Duty elimination upon entry into force on all 
products listed in Annex 1 of each Agricultural 
Agreement.  
Processed Ag. 
Products  
(positive list) Upon entry into force, treatment no less favourable than 
that granted to the European Union for products listed in 
Table 1 of Annex G.   Reduction or elimination of duties upon entry into 
force on products listed in Table 2 of Annex G. 
Fish and other marine products  
(positive list) Duty free for goods listed in Table 1 of Annex H 
(except 6 products listed in Table 2 of Annex H for 
Switzerland and Liechtenstein) upon entry into force. Duty free for goods listed in Table 1 of Annex H 
upon entry into force. 
HS Chapters 25-97 
Industrial Products 
(negative list) Tariff elimination upon entry into force, with the 
exception of goods listed in Annex F (certain products 
of Chapter 35 (albuminoidal substances) and Chapter 38 (miscellaneous chemical substances)). Tariff elimination upon entry into force, with the 
exception of goods listed in Annex F. 
Ships, boats and 
floating structures  (positive list) Duty free upon entry into force. Duty reduction over a period of 10 years for 6 types 
of vessels, and over a period of 15 year for 5 other types, as described in Annex E. 
Source:  WTO Secretariat based on the text of the Agreement. 
26. Tariff elimination by the EFTA States under the Agreement is depicted in Tables II.2A to 
II.2C.  In 2009, 69.7% of Iceland's tariff lines were already duty-free on an MFN basis, corresponding 
to 82.3% of its total imports from Canada for the period 2006-2008.9  Upon entry into force of the 
Agreement, a further 25.3% of Iceland's tariff sch edule was liberalized, accounting for an additional 
12.9% of Canadian imports becoming duty-free.  The remaining 405 tariff lines (5.1% of Iceland's tariff schedule) remain dutiable, which corresponds  to 4.8% of Iceland' s imports from Canada. 
Table II.2A: Iceland 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Iceland's tariff schedule Value of Iceland's imports 
from Canada 
(2006-2008) in million US$ % of Iceland's total 
imports from  
Canada 
2006-2008 
MFN duty free (2009) 5,575 69.7 87.1 82.3 
2009 2,020 25.3 13.7 12.9 
Remain dutiable 405 5.1 5.0 4.8 
Total 8,000 100.0 105.8 a 100.0 
a Excludes data beyond HS Chapter 97.  
Note:  For the calculation of averages, specific rates are excluded and the ad valorem  part of compound rates. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data provided by Iceland. 
                                                      
9 In 2009, Iceland's applied MFN tariff was composed of 8,000 tariff lines at the HS 8-digit level,  
7,637 tariff lines were ad valorem, 57 lines were subject to specific duties and 306 to compound duties. WT/REG271/1 
Page 8  
 
27. A similar analysis of Norway's tariff (Table II. 2B) demonstrates that 84% of its tariff lines 
were duty-free on an MFN basis in 2009, correspondi ng to 99.4% of imports from Canada for the 
period 2006-2008.
10  On entry into force of the Agreement,  a further 5.3% of Norway's tariff was 
liberalized, accounting for an additional 0.2% of  imports from Canada becoming duty-free.  The 
remaining 755 tariff lines (10.7% of Norway's tariff  schedule) remain dutiable.  These correspond to 
0.5% of Norway's total imports from Canada. 
Table II.2B: Norway 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Norway's tariff 
schedule Value of Norway's imports 
from Canada 
(2006-2008) 
in million US$ % of Norway's total 
imports from  
Canada 
2006-2008 
MFN duty free (2009) 5,915 84.0 2,545.2 99.4 
2009 372 5.3 4.0 0.2 
Remain dutiable 755 10.7 12.2 0.5 
Total 7,042 100.0 2,561.4 a 100.0 
a Excludes data beyond HS Chapter 97. 
Note: Tariff lines subject to in-quota rates are excluded in the computation; for the calculation of averages, specific rates a re excluded. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data provided by Norway. 
28. In the case of Switzerland (Table II.2C), 17.7% of its tariff lines were already duty-free on an 
MFN basis in 2009, corresponding to 49.2% of the country's total imports from Canada during 
2006-2008.11  On entry into force of the Agreement, a further 63.5% of Switzerland's tariff schedule 
was liberalized, accounting for an additional 50% of  its imports from Canada becoming duty-free.  
The remaining 1,518 tariff lines (18.8% of Switzer land's tariff schedule) remain dutiable.  These 
correspond to 0.8% of Switzerland's average total imports from Canada for the reference period. 
Table II.2C: Switzerland 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Switzerland's tariff 
schedule Value of Switzerland's 
imports from Canada 
 (2006-2008) 
in million US$ % of Switzerland's 
total imports from  
Canada 
2006-2008 
MFN duty free (2009) 1,428 17.7 433.8 49.2 
2009 5,136 63.5 440.7 50.0 
Remain dutiable 1,518 18.8 6.9 0.8 
Total 8,082 100.0 881.4 a 100.0 
a Excludes confidential import data. 
Note: Tariff lines subject to in-quota rates are excluded in the computation;  for the calculation of averages, specific rates are excluded. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data  provided by Switzerland. 
29. Tables II.2D to II.2F show Canada's duty elimin ation in terms of tariff lines and trade, as 
applied to the EFTA States.  Before the entry into force of the Agreement, 54.4% of total tariff lines 
were duty free on an MFN basis for all EFTA States.12  Following entry into force of the Agreement, 
a further 41.7%, 39.0% and 38.9% of Canada's tariff schedule became duty free for imports from 
Iceland, Norway and Switzerland, respectively.  The remaining tariffs on ships, boats and floating 
                                                      
10 In 2009, Norway's tariff was composed of 7,042 tariff lines at the HS 8-digit level, of which 
6,275 lines were subject to ad valorem  duties,  766 lines to specific duties and 1 line to other duties. 
11 Switzerland's applied MFN tariff for 2009 consisted of  8,082 tariff lines at the HS 8-digit level, of 
which 1,428 were duty free and 6,654 were subject to spec ific duties.  References to Switzerland's tariff lines or 
imports also include those of Liechtenstein. 
12 Canada's applied MFN tariff in 2009 consisted of 8,176 lines at the HS 8-digit level, of which 7,881 
were subject to ad valorem rates of duty, 89 to specific duty rates, 43 to compound duty rates and 163 to mixed 
duty rates.  WT/REG271/1 
 Page 9   
 
 
structures of Chapter 89 are to be progressively elim inated over a period of 10 or 15 years, depending 
on the tariff classification of the vessel.  At the end of the implementation period in 202313, 96.3%, 
93.5%, and 93.4% of tariff lines and 100%, 100%, and 98.7% of the value of imports from Iceland, 
Norway and Switzerland respectively, will be duty-free. 
Table II.2D: Canada-Iceland 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Canada's tariff 
schedule Value of Canada's imports 
from Iceland 
(2006-2008) 
in million US$ % of Canada's total 
imports from  
Iceland 
2006-2008 
MFN duty free (2009) 4,449 54.4 23.1 80.2 
2009 3,411 41.7 5.7 19.7 
2019 6 0.1 0.0 0.1 
2023 5 0.1 0.0 0.0 
Remain dutiable 305 3.7 0.0 0.0 
Total 8,176 100.0 28.8 100.0 
Note: Excludes data beyond HS Chapter 97. 
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are ex cluded 
 and the ad valorem  part of alternate rates are included. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data provided by Canada. 
Table II.2E:  Canada-Norway 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Canada's tariff 
schedule Value of Canada's imports 
from Norway 
(2006-2008) 
in million US$ % of Canada's total 
imports from  
Norway 
2006-2008 
MFN duty free (2009) 4,449 54.4 5,112.1 98.6 
2009 3,185 39.0 70.1 1.4 
2019 6 0.1 0.0 0.0 
2023 5 0.1 0.0 0.0 
Remain dutiable 531 6.5 0.0 0.0 
Total 8,176 100.0 5,182.3 100.0 
Note: Excludes data beyond HS Chapter 97.  
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are ex cluded 
 and the ad valorem  part of alternate rates are included. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data provided by Canada. 
Table II.2F: Canada-Switzerland 
Tariff elimination commitments under the Agreement and corresponding average trade 
Duty phase-out 
period Number of lines % of total lines in 
Canada's tariff 
schedule Value of Canada's imports 
from Switzerland 
(2006-2008) 
in million US$ % of Canada's total 
imports from  
Switzerland 
2006-2008 
MFN duty free (2009) 4,449 54.4 1,430.6 65.4 
2009 3,180 38.9 728.5 33.3 
2019 6 0.1 0.0 0.0 
2023 5 0.1 0.0 0.0 
Remain dutiable 536 6.6 29.5 1.3 
Total 8,176 100.0 2,188.6 100.0 
Note: Excludes data beyond HS Chapter 97.  
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are ex cluded 
and the ad valorem  part of alternate rates are included. 
 Based on the HS 2007 nomenclature. 
Source :  WTO estimates based on data provided by Canada. 
                                                      
13 Under the Canadian Customs Tariff, duty reductions resulting in a rate lower than 2% are eliminated.  
Therefore all goods will become duty -free 14 years after entr y into force of the Ag reement, since the 12th duty 
reduction (scheduled for 2023), which would result in a tariff of 0.5%, will be become 0. WT/REG271/1 
Page 10  
 
(c) EFTA States liberalization schedule 
30. Table II.3 shows Iceland's trade liberalizati on commitments under the Agreement organized 
by product categories according to HS Section.  Of the 8,000 tariff lines forming Iceland's tariff schedule, 5,575 lines were already duty-free on an MFN basis prior to entry into force of the 
Agreement in 2009.  The 2,020 tariff lines subject to  full liberalization under the Agreement fall under 
all but two HS Sections.  The 405 tariff lines that remain dutiable all relate  to products falling under 
HS Sections I to IV and their average rates (based only on ad valorem  components) range from 
29.8%, for live animals and animal products, to 43.8% for vegetables. 
Table II.3 
Iceland: Tariff elimination under the Agreement, by HS Section  
Number of 
duty-free lines  HS Section and description  MFN 
average
% Total No of 
lines  MFN 
2009  2009  Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I Live animals and animal products 7.9 661 484  177 29.8 a 
II Vegetable products 11.5 414 257 108 49 43.8 b 
III Animal or vegetable fats and oils 0.0 101 97  4 - 
IV Prepared foods etc. 9.3 1,037 552 310 175 38.9 b 
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 5.4 123 24 99   
IX Wood and articles 1.9 216 156 60   
X Pulp, paper etc. 2.1 189 139 50   
XI Textiles and textiles articles 5.1 905 552 353   
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 metals 
products 1.2 688 586 102   
XVI Machinery 2.1 1,098 830 268   
XVII Transport equipment 1.1 283 248 35   
XVIII Precision equipment 0.2 233 229 4   
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 4.3 8,000 5,575 2,020 405 34.7 
- Specific duty. 
a Contains compound and specific duties. 
b Contains ad valorem , compound, and specific duties. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included. 
Based on the HS 2007 nomenclature. 
Source : WTO estimates based on da ta provided by Iceland. 
31. Charts II.1A and II.1B show a comparison of Iceland's average dutiable rates by HS Section 
and HS Chapter where preferential duties remain.  In both cases, the comparison is made between the 
country's average preferential and MFN rates for li nes which remain subject to preferential duties 
only.  In Chart 11.1A, HS Section IV contains av erage preferential rate higher than the average MFN 
rate because some of the ad valorem  components of alternate rates in  the MFN became specific duties 
in the preferential concession, which are excluded fro m the calculation.  In practice, a number of 
concessions have been made to tariff lines within Section IV.  All other HS Sections mirror the 
preferential duty rates, indicating that no tariff liberalization took place in these Sections under the Agreement.  As Chart II.1B demonstrates, apart from Chapter 20 in which a tariff concessions was 
granted for frozen potatoes (from 76% to 46%), the average preferential duties are the same as the 
MFN rates in all other Chapters (except wher e preferential rates are specific duties).   
  WT/REG271/1 
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0 1 02 03 04 05 0XXIXXXIXXVIIXVIIXVIXVXIVXIIIXIIXIXIXVIIIVIIVIVIV*IIIIIIChart II.1A
Iceland:  Average of dutiable rates, by HS Section
HS Section  
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included. 
         *HS Section III only contains specific duties          HS section IV contains average preferential rate higher than the average MFN rate because some of the ad valorem 
          component of alternate rates in the MFN became specific duties in the preferential concession which are excluded from  the 
          calculation.
Source :  WTO Secretariat estimates based on data provided by Iceland.Average rate of duty (%)
MFN Preferential
 
 
0 1 02 03 04 05 06 002040607101112*151617*18*192021*2223Chart II.1B
Iceland:  Average of dutiable rates, by HS Chapter
HS Chapter  
Note: For the calculation of averages, specific rates are excluded and the ad valorem part of alternate rates are included.
          * contains specific duties on both MFN and preferential for HS chapter 15; 
             contains specific duties only on preferential rates for HS chapters 18, 19 and 22.
Source : WTO Secretariat estimates, based on data provided by Iceland.Average rate of duty (%)
MF N Preferential
 
 WT/REG271/1 
Page 12  
 
32. Table II.4 shows Norway's trade liberalizati on commitments under the Agreement organized 
by product categories according to HS Section.  Of  the 7,042 lines forming Norway's tariff schedule, 
5,915 were duty-free on an MFN basis in 2009.  Of the additional 372 lines subject to full 
liberalization under the Agreement, the majority are textiles and textile products and the remainder are 
agricultural goods.  The remaining 649 tariff lines not subject to duty elimination are mostly 
agricultural products falling under HS Sections I to IV and HS Chapter VI (chemicals).  The average 
tariff on excluded lines ranges from 13.4% for prepared  foods to 349.5% for live animals and animal 
products. 
Table II.4 
Norway: Tariff elimination under th e Agreement, by HS Section  
Number of 
duty-free lines HS Section and description  MFN 
average%  Total No of 
lines  MFN 
2009  2009 Remain 
dutiable  Avg. Final 
Tariff a
 
(Dutiable)  
I Live animals and animal products 2.7 440 259 1 180 349.5 
II Vegetable products 20.0 535 221 52 262 123.8 
III Animal or vegetable fats and oils 5.8 121 49 4 68 14.1 
IV Prepared foods etc. 1.0 438 163 49 226 13.4 
V Minerals 0.0 191 191    
VI Chemicals and chemical 
products 1.1 947 928  19 337.1 
VII Plastics and rubber 0.0 303 303    
VIII Hides and skins 0.0 90 90    
IX Wood and articles 0.0 173 173    
X Pulp, paper etc. 0.0 175 175    
XI Textiles and textiles articles 2.8 939 673 266   
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 metals 
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    
XX Misc. manufactured articles 0.0 185 185    
XXI Works of art, etc. 0.0 7 7    
Total 1.6 7,042 5,915 372 755 92.1 
a Contains ad valorem  and specific duties. 
Note: Tariff lines subject to in-quota rates are excluded in the computation; for the calculation of averages, specific rates a re excluded. 
Based on the HS 2007 nomenclature. 
Source : WTO estimates based on data provided by Norway. 
33. Charts II.2A and II.2B compiled as for Charts II.1A and II.1B, compare the average dutiable 
rates with MFN rates for Norway by HS Section a nd HS Chapter, following entry into force of the 
Agreement.  Chart II.2B illustrates that preferentia l tariff rates in HS Sections where duties remain 
mirror the average MFN rates in HS Sections I, II and VI, and that concessions were made under the 
Agreement in HS Sections III (animal or vegetable fats, oils and waxes) and IV (various prepared 
food stuff).  As can be seen from Ch art II.2A, for the HS Chapters where ad valorem  duties remain, 
the preferential duties closely resemble the MFN duties applicable for those tariff lines, indicating that 
a small number of concessions were made under the Agreement, notably on products of 
HS Chapters 7, 15, 21.  For certain agricultural goods of Chapter 7, concessions take the form of 
seasonal restrictions.   
  WT/REG271/1 
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0 50 100 150 200 250 300 350 400XXIXXXIXXVIIIXVIIXVIXVXIVXIIIXIIXIXIXVIIIVIIVIVIVIIIIIIChart II.2A
Norway:  Average of dutiable rates, by HS Section
HS Section  
Note:  Calculation of averages excludes specific rates.
Source :  WTO Secretariat estimates based on data provided by Norway.Average rate of duty (%)
MFN Preferential
 
 
 
0 50 100 150 200 250 300 350 400*01*0204*050607*08*10*1112131516*17*18*19*2021*22*2335*38Chart II.2B
Norway:  Average of dutiable rates, by HS Chapter
HS Chapter  
* HS chapters 1-2; 5; 8; 10-11; 17-20; 22-23 and 38 contain specific duties only.
Source : WTO Secretariat estimates, based on data provided by Norway.Average rate of duty (%)
MFN Preferential
 WT/REG271/1 
Page 14  
 
34. Table II.5 shows Switzerland's trade libera lization commitments under the Agreement 
organized by product categories according to HS Section.  Of the 8,082 tariff lines forming 
Switzerland's tariff schedule, 1,428 were already duty-free on an MFN basis in 2009.  The 5,136 tariff lines subject to full liberalization in 2009 fall under all HS Sections.  The remaining 1,518 tariff lines 
not subject to duty elimination are in HS Sections I to IV and VI.  Given that most of Switzerland's 
tariff is composed of specific duties and no ad valorem  equivalents were available to the Secretariat, 
the average tariff on excluded lines cannot be calcula ted.  Likewise, a comparison with average MFN 
duties by HS Chapter and HS Section for tho se lines which remain dutiable under the Agreement 
cannot be made. 
Table II.5 
Switzerland: Tariff elimination under the Agreement, by HS Section  
Number of 
duty-free lines HS Section and description  MFN 
average
% Total No of 
lines  MFN 
2009  2009 Remain 
dutiable  Avg. Final 
Tariff  
(Dutiable)  
I Live animals and animal products ..  337 123 26 188 .. 
II Vegetable products ..  948 168 27 753 ..  
III Animal or vegetable fats and oils ..  189 39 6 144 ..  
IV Prepared foods etc. ..  595 86 84 425 ..  
V Minerals ..  182 119 63  ..  
VI Chemicals and chemical products ..  1,015 409 598 8 ..  
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 .. 8,082 1,428 5,136 1,518 .. 
.. Not available:  the majority of Switzerland' s tariff is subject to specific duties for which ad valorem  equivalents are not available. 
Note: Calculation excludes specific and in-quota rates. 
Based on the HS 2007 nomenclature. 
Source : WTO estimates based on data  provided by Switzerland. 
(d) Canada's liberalization schedule 
35. Tables II.6 to II.8 show Canada's trade liber alization commitments under the Agreement, 
organized according to HS Section for each EFTA Stat e.  In general, the pattern of liberalization is 
similar for all EFTA States, however the tariff lines s ubject to duty elimination after entry into force 
in 2009 vary slightly:  3,411 tariff lines for imports  from Iceland, 3,185 tariff lines for imports from 
Norway, and 3,180 tariff lines for imports from Switzer land.  They include all categories with the 
exception of Section X (pulp, paper, etc.).  In  2019, 6 additional tariff lines will become duty free 
within Section XVII (vessels of Ch apter 89), and an additional 5 lines will be eliminated in 2023 from 
that same Chapter.  At the end of the implem entation period, Canada will maintain duties under 
HS Sections I-VI and VI, ranging from 9.4% to 184.7%. 
 
 
    WT/REG271/1 
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Table II.6 
Canada: Tariff elimination under the Agreeme nt, by HS Section (Canada-Iceland) 
Number of  
duty-free lines  HS Section and description  MFN 
average
% Total 
No 
of 
lines  MFN 
2009  2009 2019 2023 Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I Live animals and animal products 52.4 283 179 15   89 174.0 a 
II Vegetable products 3.8 427 247 128   52 13.8 b 
III Animal or vegetable fats and oils 8.7 62 20 39   3 114.5 a 
IV Prepared foods etc. 17.7 516 154 209   153 53.7 b 
V Minerals 1.1 174 144 30     
VI Chemicals and chemical products 3.0 1,120 564 548   8 50.7 a 
VII Plastics and rubber 3.7 381 168 213     
VIII Hides and skins 3.3 183 65 118     
IX Wood and articles 2.7 136 70 66     
X Pulp, paper etc. 0.0 177 177      
XI Textiles and textiles ar ticles 7.7 1,495 660 835     
XII Footwear, headgear 11.1 99 24 75     
XIII Articles of stone 3.1 195 105 90     
XIV Precious stones, etc. 2.3 65 41 24     
XV Base metals and base metals  products 2.0 883 557 326     
XVI Machinery 1.4 1,191 895 296     
XVII Transport equipment 5.5 237 100 126 6 5   
XVIII Precision equipment 2.0 324 205 119     
XIX Arms and ammunition 3.8 31 8 23     
XX Misc. manufactured articles 5.6 188 59 129     
XXI Works of art, etc. 1.4 9 7 2     
Total 6.2 8,176 4,449 3,411 6 5 305 86.5 
a Contains ad valorem , mixed and specific duties. 
b Contains ad valorem , compound, mixed and specific duties. 
Note: Excludes data beyond HS Chapter 97.  
 Tariff lines subject to in-quota rates are excluded in the com putation;  for the calculation of  averages, specific rates are 
excluded and the ad valorem  part of alternate rates are included. 
Based on the HS 2007 nomenclature. 
 
Source : WTO estimates based on da ta provided by Canada. 
Table II.7 
Canada:  Tariff eliminatio n under the Agreement, by HS Section (Canada-Norway) 
Number of  
duty-free lines  HS Section and description  MFN 
average
% Total No  
of lines  MFN 
2009  2009 2019 2023 Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I Live animals and animal products 52.4 283 179 20   84 184.7 a 
II Vegetable products 3.8 427 247 11   169 9.4 b 
III Animal or vegetable fats and oils 8.7 62 20 7   35 14.0 a 
IV Prepared foods etc. 17.7 516 154 127   235 38.9 b 
V Minerals 1.1 174 144 30     
VI Chemicals and chemical 
products 3.0 1,120 564 548   8 50.7 a 
VII Plastics and rubber 3.7 381 168 213     
VIII Hides and skins 3.3 183 65 118     
IX Wood and articles 2.7 136 70 66     
X Pulp, paper etc. 0.0 177 177      
XI Textiles and textiles ar ticles 7.7 1,495 660 835     
XII Footwear, headgear 11.1 99 24 75     
XIII Articles of stone 3.1 195 105 90     
XIV Precious stones, etc. 2.3 65 41 24     
XV Base metals and base metals 
products 2.0 883 557 326     
XVI Machinery 1.4 1,191 895 296     
XVII Transport equipment 5.5 237 100 126 6 5   
XVIII Precision equipment 2.0 324 205 119     
XIX Arms and ammunition 3.8 31 8 23     
XX Misc. manufactured articles 5.6 188 59 129     
XXI Works of art, etc. 1.4 9 7 2     
Total 6.2 8,176 4,449 3,185 6 5 531 51.9 
 
  WT/REG271/1 
Page 16  
 
a Contains ad valorem , mixed and specific duties. 
b Contains ad valorem , compound, mixed and specific duties. 
Note: Excludes data beyond HS Chapter 97.  
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are ex cluded 
and the ad valorem  part of alternate rates are included. 
 Based on the HS 2007 nomenclature. 
Source : WTO estimates based on da ta provided by Canada. 
Table II.8 
Canada: Tariff elimination under the Agreement , by HS Section (Canada-Switzerland) 
Number of  
duty-free lines  HS Section and description  MFN 
average
% Total No of 
lines  MFN 
2009  2009 2019 2023 Remain 
dutiable  Avg. Final 
Tariff 
(Dutiable)  
I Live animals and animal products 52.4 283 179 11   93 166.2 a 
II Vegetable products 3.8 427 247 6   174 9.5 b 
III Animal or vegetable fats and oils 8.7 62 20 7   35 14.0 a 
IV Prepared foods etc. 17.7 516 154 136   226 40.3 b 
V Minerals 1.1 174 144 30     
VI Chemicals and chemical 
products 3.0 1,120 564 548   8 50.7 a 
VII Plastics and rubber 3.7 381 168 213     
VIII Hides and skins 3.3 183 65 118     
IX Wood and articles 2.7 136 70 66     
X Pulp, paper etc. 0.0 177 177      
XI Textiles and textiles ar ticles 7.7 1,495 660 835     
XII Footwear, headgear 11.1 99 24 75     
XIII Articles of stone 3.1 195 105 90     
XIV Precious stones, etc. 2.3 65 41 24     
XV Base metals and base metals 
products 2.0 883 557 326     
XVI Machinery 1.4 1,191 895 296     
XVII Transport equipment 5.5 237 100 126 6 5   
XVIII Precision equipment 2.0 324 205 119     
XIX Arms and ammunition 3.8 31 8 23     
XX Misc. manufactured articles 5.6 188 59 129     
XXI Works of art, etc. 1.4 9 7 2     
Total 6.2 8,176 4,449 3,180 6 5 536 51.4 
a Contains ad valorem , mixed and specific duties. 
b Contains ad valorem , compound, mixed and specific duties. 
Note: Excludes data beyond HS Chapter 97.  
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are ex cluded 
and the ad valorem  part of alternate rates are included. 
 Based on the HS 2007 nomenclature. 
Source : WTO estimates based on da ta provided by Canada. 
 
36. Charts II.3A to II.5B compare the average dutia ble rates by HS Chapter and HS Section with 
MFN rates for Canada, following implementation.  As can be seen in each char t, in the HS Chapters 
where duties remain, the preferential duties mirror th e MFN rates in most cases, indicating that no 
preferential liberalization of these lines has taken place under the Agreement.  In all EFTA States, 
preferential duties are less than MFN for certain agricultural products of Chapters 17 (sugars), 18 
(cocoa) and 21 (miscellaneous edib le preparations) within HS S ection IV (prepared foodstuffs). 
 
  
 
    
 
  WT/REG271/1 
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0 50 100 150 200XXIXXXIXXVIIIXVIIXVIXVXIVXIIIXIIXIXIXVIIIVIIVIVIVIIIIIIChart II.3A
Canada:  Average of dutiable rates, by HS Section (Canada-Iceland)
HS Section  
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source :  WTO Secretariat estimates based on data provided by Canada.Average rate of duty (%)
MFN Preferential
 
 
0 50 100 150 200 2500102040607101115161718192021222335Chart II.3B
Canada:  Average of dutiable rates, by HS Chapter (Canada-Iceland)
HS Chapter  
Average rate of duty (%)
MFN Preferential
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source :  WTO Secretariat estimates based on data provided by Canada. 
 WT/REG271/1 
Page 18  
 
0 50 100 150 200XXIXXXI XXVIIIXVIIXVIXVXI VXIIIXIIXIXIXVIIIVIIVIVIVIIIIIIChart II.4A
Canada:  Average of dutiable rates, by HS Section (Canada-Norway)
HS Section  
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source :  WTO Secretariat estimates based on data provided by Canada.Average rate of duty (%)
MFN Preferential
 
 
0 50 100 150 200 250010204060708091011121516171819202122232435Chart II.4B
Canada:  Average of dutiable rates, by HS Chapter (Canada-Norway)
HS Chapter  
Average rate of duty (%)
MFN Preferential
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source :  WTO Secretariat estimates based on data provided by Canada.  WT/REG271/1 
 Page 19   
 
 
0 50 100 150 200XXIXXXIXXVIIXVIIXVIXVXIVXI IIXIIXIXIXVI IIVIIVIVIVIIIIIIChart II.5A
Canada:  Average of dutiable rates, by HS Section (Canada-Switzerland)
HS Section  
Average rate of duty (%)
MFN Preferential
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source :  WTO Secretariat estimates based on data provided by Canada. 
 
0 50 100 150 200 250010204060708091011121516171819202122232435Chart II.5B
Canada:  Average of dutiable rates, by HS Chapter (Canada-Switzerland)
HS Chapter  
Average rate of duty (%)
MFN Preferential
Note:       For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included.
Source:     WTO Secretariat estimates based on data provided by Canada.
 
 WT/REG271/1 
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2. Rules of origin 
37. Disciplines relating to rules of origin and customs procedures are set out in Annex C of the 
Agreement, with product specific rules covered in  Appendix I of Annex C.   Articles 2 – 15 and 21 
relate to rules of origin themselves, while Ar ticles 16 – 20 and 22 – 29 cover issues relating to 
customs procedures, proof of origin and origin  verification (presented under Section II.C.5.(a) 
Customs related procedures). 
38. Under the Agreement, goods are deemed origina ting when they are: (a) wholly obtained as 
defined in Article 3, (b) have undergone sufficient production in accordance with Article 4, or (c) are 
produced exclusively from originating materials.  
39. Sufficient production requirement for non-origin ating goods are detailed in Appendix I at 
either the HS heading level (4 digits) or HS sub-h eading level (6 digits), depending on the product.  
For all HS Chapters, with the exception of Chapter 2 (m eat and edible meat offal), origin is granted if 
a non-originating material used in the production of new or used good undergoes a change in HS tariff 
classification (CTC).  A change to HS chapter is most common for agricultural goods of Chapters 1 – 
20 and apparel of Chapters 61 – 63, whereas a change at the HS sub-heading level can be mostly seen 
in Chapters 30 – 38 (chemical or allied products).  All other chapters are predominantly subject to a 
change in HS heading, such as those found in Chapters 22 – 27 (beverages, tobacco and mineral 
products), Chapters 39 – 60 (plastics, leather and w ood bi-products and textiles) and Chapters 64 – 97.  
40. For product-specific rules of origin of certain  chemical or allied products, plastics and raw 
hides of Chapters 28 – 41, footwear of Chapter 64, as well as various industrial goods of Chapters 70 – 96, the required change to tariff classification described above is supplemented by 
either an alternative criterion or an additional requirement which establishes the maximum value of 
non-originating materials allowed in the final pr oduct, expressed as percentage of the transaction 
value or ex-works price of the product.  This ma ximum value or volume of non-originating materials 
allowed ranges from 25% to 65%.  Origin is equally conferred to certain mineral fuels of HS Chapter 
27 that undergo chemical reactions as described in the chapter notes.  
41. For goods other than those of HS Chapters 39 or  Chapters 50-63 that do not meet the origin 
criteria set out in Appendix I because both the good and its materials are categorized under the same 
tariff classification, paragraph 2 of Article 4 pr ovides that a good has undergone sufficient production 
provided that the value of its non-originating mate rials does not exceed 40% of the transaction value 
or ex-works price.  Fish, shellfish or other mari ne life taken from the sea by a third party and which 
undergoes sufficient production onboard a factory ship  to meet the applicable Appendix I rule of 
origin is equally considered originating if the vess el (factory ship) is registered, recorded or listed 
with a Party and flies its flag.  Article 4 also  provides an "absorption principle", whereby a 
non-originating material which has acquired or iginating status by meeting the processing 
requirements set out in Appendix I will be consid ered as originating when incorporated into a 
subsequent product. 
42. A tolerance or de minimis  rule (Article 5) which applies to all products except textiles and 
clothing (HS Chapters 50-63) permits the use of non- originating materials, wh ich would otherwise not 
be accepted in the production of an originating produ ct, provided that (i) their total value does not 
exceed 10% of the transaction value or ex-works price of the product, and (ii) the percentage value of 
non-originating materials provided for in the corresp onding rules of origin in Appendix I to Annex C 
are not exceeded (their value is included in calcu lating the total value of non-originating materials) 
and (iii) the product satisfies all other applicable re quirements of Annex C.  A special tolerance rule 
for textiles and clothing of HS Chapters 50 – 60 an d certain listed goods of Chapter 63 allows for the 
use of non-originating materials in the production of  an originating good, provided that the total 
weight of the non-originating yarn or fabric used does not exceed 10% of the total weight of the basic 
textile materials.    WT/REG271/1 
 Page 21   
 
 
43. Minimal operations carried out in the territory of the Parties that do not confer origin are 
listed in Article 6.  As provided for in the Record  of Understanding to the Agreement, when, in the 
opinion of a Party, a product has achieved originating status as a result of a simple operation, discussions between the Parties may be undert aken for the purposes of considering possible 
amendments to that Article.  
44. Additional rules set out in Articles 7 - 12 clarify how the originating status is determined for 
identical and groups of products classified under the same tariff provision and the extent to which 
packaging materials, containers, fungible material s, accessories, spare parts, tools, sets, neutral 
elements are taken into account. A review is foreseen within 4 years on whether the accounting 
segregation provisions of Article 9 could be exte nded to fungible goods.  Articles 13 - 15 set out 
conditions for maintaining the or iginating status of returned goods, goods transported through 
non-parties and goods sold at exhibitions.  U nder these provisions, operations undertaken in 
non-parties are limited to those necessary to preserve  the goods in good condition or to transport them 
(unloading, splitting up of loads, reloading) to th e territory of the other Party and requiring that 
originating goods must remain under customs control while  in transit.  A review is foreseen within 4 
years for outward processing.   
45. The Agreement provides for full cumulation of pr oduction carried out within the territories of 
the Parties (Article 21).  The Parties shall re view cumulation in light of developments in 
cross-cumulation or pan-free-trade-agreement-cumu lation within 4 years of the Agreement's entry 
into force. 
46. A Sub-Committee on Rules of Origin and Trade in Goods, which reports to the 
Joint Committee, is established under Article 9 of the Agreement.  Th e sub-committee, whose 
mandate is further define d in Annex D, shall, inter alia , exchange information between the Parties, 
prepare technical amendments and assist the Join t Committee regarding rules of origin and other 
matters. 
Box II.2:  Rules of Origin:  Basic Features at a Glance 
• No single rule of origin methodology.   
• Product specific criteria: 
-  Wholly obtained or entirely produced goods. 
-  In general, CTC at the chapter heading or subheading level. 
• -  In some cases, additional rule establishing the value or volume of specified non-originating materials 
allowed in the final product, expressed as a percentage  of the transaction value or ex-works price, or 
by volume, of the product from 25% to 65%.  For plastics (Chapter 39), the rules of origin require both a change of heading and value test (as described above). 
-  Tariff-shift only rules for textile and apparel goods. 
• Full cumulation. 
• Tolerance rule:  non-originating materials can repres ent a maximum of 10% of the adjusted value of the 
product; for textiles, 10% of the total weight.    
• Outward-processing not authorized. 
• Transit through third parties authorized only under certain conditions. 
3. Export duties and charges, and quantitative restrictions 
47. Under Article 10 customs duties on exports ar e prohibited for products covered by the 
Agreement unless otherwise indicated in Annex E.  The rights and obligations of the Parties with 
respect to (import and) export restrictions on trade in goods between the Parties (other than customs 
duties, taxes and other charges), whether made ef fective through quotas, impor t or export licences or 
other measures, are governed by Article XI of  the GATT 1994 (Article 5 of the Agreement).  
Canadian measures exempt from this provisi on are set out in Annex B and include, inter alia , controls 
on the export of logs and unprocessed fish, the impo rt of prohibited goods, excise duties on absolute WT/REG271/1 
Page 22  
 
(100%) alcohol used in manufacturing, prohibitions on the use of foreign or non-duty paid ships in the 
coasting trade and the internal sale and distribution of wine and distilled spirits. 
C. R
EGULATORY PROVISIONS OF THE AGREEMENT  
1. Standards 
(a) Sanitary and phytosanitary measures 
48. Article 6 provides that the Parties’ rights a nd obligations with respect to sanitary and 
phytosanitary measures are governed  by the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures.  
(b) Technical barriers to trade 
49. The Parties reaffirm their existing rights and obligations under the WTO Agreement on 
Technical Barriers to Trade (TBT) with respect to technical regulations, standards and conformity 
assessments and aim to strengthen their cooperation in these fields. Any matter that may arise from 
such TBT issues that created, or may create, an obstacle to trade between the Parties may be addressed under the framework of the Joint Committee,  in conformity with the WTO Agreement.   
50. Mutual recognition of conformity assessment shall be governed by existing Agreements 
between the Parties. 
2. Safeguard mechanisms 
(a) Global safeguards 
51. Paragraph 11 of Article 25 confir ms the Parties' rights and ob ligations under Article XIX of 
the GATT 1994 and the WTO Agreement on Safeguards. 
(b) Bilateral safeguards 
52. Article 25 sets out the provisions that apply to b ilateral safeguard measures, referred to in this 
Agreement as "emergency action".  If, as the result of a reduction or elimination of a customs duty 
under this Agreement, a product originating in a Part y is imported into another Party in such increased 
quantities, in absolute terms or relative to dom estic production, and under such conditions as to 
constitute a substantial cause or threat of serious in jury to a domestic industry of similar or directly 
competitive products, the importing Party may take  emergency action to the minimum extent 
necessary to remedy or prevent the injury (paragraph 1).   
53. Upon receipt of a petition or complaint from an entity representing the affected domestic 
industry, the importing Party shall, without delay, provide a written notice to the other Parties and Joint Committee, indicating that proceedings have been established which may result in the 
application of an emergency action.  The importi ng Party must then conduct an investigation in 
accordance with Articles 3 and 4 of the WTO Agreem ent on Safeguards, in order to clearly establish 
that serious injury has been, or threatens to be caused by an increase in imports of the goods in 
question. 
54. Once the investigation is complete, the importing Party shall notify the other Parties and Joint 
Committee that it intends to take emergency action a nd shall offer compensation to the Party that may 
be affected by the action. The notification must incl ude all pertinent information, such as evidence or 
threat of serious injury, a precise description of the product involved, the proposed action and date of introduction, as well as the expected duration of the action (paragraph 4). Within 30 days of having  WT/REG271/1 
 Page 23   
 
 
received the notification, the Joint Committee shall facilitate a mutually acceptable resolution in the 
matter.  If no resolution is found, the importing Part y may take emergency action and, in the absence 
of mutually agreed compensation, the Party agains t whose products the action is taken (the exporting 
Party) may take compensatory action.  Both must no tify these actions to the other Parties and the Joint 
Committee.  
55. The emergency action may take the form of an in creased rate of import duty to a level neither 
exceeding the applied MFN duty when  the safeguard is taken, nor the applied MFN duty applied on 
the day immediately preceding the date of entry into force of the Agreement (paragraph 5).  
Emergency actions cannot be imposed for more than three years, nor extend past the transition period 
referred to in paragraph 9, and must  not be applied to products that have already been subject to such 
an action (paragraph 6). Upon termination of the em ergency action, the duty rate will become that 
which it would have been without the action (parag raph 8).  The compensatory action should consist 
of suspension of concessions that have substan tially equivalent trade effects or concessions 
substantially equivalent to the value of the additional duties exp ected to result from the emergency 
action.  It shall be applied only for the mini mum period necessary to achieve the substantially 
equivalent trade effects (paragraph 7).  Both th e emergency and compensatory actions must be 
established with a view to minimizing disturba nce to the functioning of the Agreement. 
56. Five years after the entry into force of the Agre ement, the Parties shall review the necessity of 
extending the transition period for certain prod ucts in the Joint Committee (paragraph 10). 
3. Anti-dumping and countervailing measures 
57. Article 18 confirms the Parties’ rights and obligations under Article VI of the GATT 1994 
and the WTO Agreement on Implementation of Artic le VI of the GATT 1994.  The Parties shall 
exchange information on contact points for ma tters relating to anti-dumping and shall review 
provisions of the article within 3 years after entry into force. 
4. Subsidies 
58. Disciplines on subsidies are contained in Article 17, under which the Parties' rights and 
obligations are governed by GATT 1994 Articles VI  and XVI and the WTO Agreement on Subsidies 
and Countervailing Measures (SCM).  The Parties cons idering initiating an investigation should notify 
the Party whose goods are subject to an investig ation in writing.  Unlike Article 9.2 of the 
WTO Agreement on SCM, where there is no time limit within which c onsultations should be 
conducted, there is a 25 day period for consultations to find a mutually acceptable solution under the 
Agreement.  These domestic proceedings shall not  be adversely affected in any way by dispute 
settlement proceedings under Chapter VIII of the Ag reement (Record of Unde rstanding).  The Parties 
agree to exchange contact information on persons responsible for matters re lating to subsidies or 
countervailing measures. 
59. The rights and obligations of the Parties with re spect to state trading enterprises are governed 
by Article XVII of the GATT 1994 and the WTO Unde rstanding on the Interpretation of Article XVII 
of the GATT 1994.  
5. Other regulations 
(a) Customs-related procedures 
60. Customs procedures relating to rules of origin can be found in Articles 16 – 30 of Annex C to 
the Agreement.  They detail the administrative disci plines regarding proof of origin (Articles 16 – 22), 
which takes the form of an origin declaration in this Agreement (see Appendi x II to Annex C), and set 
out the arrangements for administrative cooperation (Article 23) to be followed by the Parties’ WT/REG271/1 
Page 24  
 
customs authorities, in particular with respect to the verification of origin (Article 24 and 25), confidentiality of exchanged information (Article 26), the imposition of penalties (Article 27) and the 
review of origin decisions (Article 29).  The Record of Understanding provides additional 
clarifications regarding the approved exporter  programme and origin verification process. 
61. The Parties shall provide information relating to rules of origin and tariff classification to an 
importer, exporter or producer upon request and en deavour to develop procedures relating to the 
provisions of advance rulings on the orig inating status of a good (Article 28). 
62. Principles relating to Trade Facilitation are cove red in Article 21 and Annex I to the main 
Agreement.  The Parties agree, inter alia , to simplify customs procedures, adhere to the greatest 
extent possible to internationally agreed standard s, expedite clearance through the use of advance 
electronic submissions, use risk management and to  further facilitate trade through the proposal of 
new measures which will be reviewed a nd considered by the Joint Committee. 
(b) Competition policy 
63. Chapter IV (Articles 14 – 16) sets out a framewo rk for the enforcement of competition law  
and includes provisions on notification, cooperation and co-ordination of enforcement policy, and 
communication of information between the Parties and their competition authorities.  Having agreed 
that anti-competitive business conduct (defined in Ar ticle 14, paragraph 3) may hinder the fulfilment 
of the Agreement's objectives, the Pa rties agree to adopt or maintain measures and to take action to 
proscribe such conduct, as well as to consult on th e effectiveness of such measures upon request.  The 
Parties also agree that such measures and actions will be applied on a non-discriminatory basis.  The dispute settlement provisions of the Agreement may not be invoked for any matter arising under this 
Chapter. 
64. While it is not obligatory to disclose confid ential information (Article 16), the Parties 
recognize the importance of cooperating and coor dinating on issues relating to competition law 
enforcement. A Party may notify another Party of related competition law enforcement actions that 
may affect the notifying Party's important interests. Where an important interest of a Party is 
adversely affected, that Party may request that the other Party initiate appropriate enforcement action. 
The Parties may consult through their respective co mpetition authorities with respect to initiating such 
enforcement action in accordance with  the provisions of Article 15. 
(c) Government Procurement 
65. Article 20 reaffirms the Parties' rights and obl igations with respect to public procurement 
under the WTO Agreement on Government Procuremen t (GPA). Following entry into force of this 
Agreement, should a party subsequently enter into  a separate international agreement that provides 
greater transparency or access to the procurement mark et than the provision of the GPA, that Party 
shall afford the opportunity to the other Parties to obtain equivalent levels of transparency or market 
access through a process of negotiation. The Parties agree to cooperate with a view to further 
liberalisation of public procurement markets and great er transparency in public procurement and shall 
review the Article in the Joint Committee no later than 3 years after the entry into force of the 
Agreement.  
(d) Services and Investment 
66. The Agreement does not include any commitmen ts by the Parties with respect to the 
liberalization of trade in services or investments, how ever Article 12 states that, within three years of 
entry into force of the Agreement, the Parties will give consideration to extending the scope of the 
Agreement in the Joint Committee w ith a view to expanding investment and further liberalizing trade 
in services based, 
inter alia , on principles of non-discrimination and transparency and the provisions  WT/REG271/1 
 Page 25   
 
 
within Article V of the WTO General Agreement on Trade in Services.  In addition, the Parties 
endeavour to provide information on measures aff ecting trade in services and investment to a 
requesting Party and foster mutu al recognition for the licensing and certification of professional 
service suppliers. 
67. Article 13 provides for the facilitation of th e temporary entry into its territory of 
intra-corporate transferees, business visitors, service pr oviders directly related to the exportation of a 
good, or their spouses and children. The operations  and administration of the Article shall be 
monitored by the Joint Committee who will address any resulting issues. The Parties shall make 
available explanatory materials regarding the requirem ents for temporary entry within one year of the 
entry info force of the Agreement.  
D. SECTOR -SPECIFIC PROVISIONS OF THE AGREEMENT  
1. Cultural Industries 
68. Annex J of the Agreement applies to cultural i ndustries.  It provides that measures of the 
Agreement, with the exception of Article 10 (Custo ms Duties), Article 26.2(e) (Joint Committee) and 
Article 37 (Transparency), shall not  apply to persons engaged in, inter alia , the publication, 
distribution, sale or exhibition of printed literature  or audio/visual recordings and transmissions.   
E. GENERAL PROVISIONS OF THE AGREEMENT  
1. Transparency 
69. The Agreement incorporates transparency provi sions which provides, under article 37, that 
laws, regulations, procedures and administrative ruli ngs, judicial decisions of general application as 
well as the international agreements which may affect  the operation of the agreement must be either 
published or made publicly available.  The Parti es shall promptly respond to specific questions and 
provide, upon request, information to each other on these matters. 
2. Exceptions 
70. Exceptions to the Agreement's provisions are laid down in Articles 22 – 24.  Article 22 
provides that Article XX of the GATT 1994 is inco rporated into the Agreement and reaffirms each 
Party's right to adopt or enforce measures relating to the protection of human, animal or plant life and 
the conservation of exhaustible natural resources.  Under article 24 (security exceptions) the 
Agreement shall not require the Parties to disclose any information or prevent a Party from taking any 
action which it considers necessary for the protecti on of its essential security interests relating to 
fissionable materials or the traffic of military goods and materials, or to take any necessary actions in 
time of war or other emergencies in internationa l relations.  The Agreement shall not prevent any 
Party from actively maintaining in ternational peace and security, pursuan t to its obligations under the 
United Nations Charter (Article 24 (c)), and shall not apply to measures adopted or maintained by 
either Party with respect to cultural industries (Article 23 and Annex J).  
3. Accession and withdrawal 
71. Any State may accede to the Agreement, subject to the terms and conditions agreed between 
the Parties and the invited State (Article 39).  Each Party may withdraw from the Agreement by 
providing written notificati on to the Depositary.  If Canada wit hdraws, the Agreement ceases to exist 
on expiry of the notice period. If one of the EFTA States or any other state that has become a Party to this Agreement withdraws, the remaining Parties sh all be convened to discuss the continued existence 
of the Agreement (Article 40). WT/REG271/1 
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4. Institutional framework 
72. The institutional and procedural provisions re lating to the implementation and administration 
of the Agreement are laid down in Article 26.  The body responsible for the supervision and 
administration of the Agreement is the Joint Committ ee, within which each Party is represented.  The 
Committee is responsible, inter alia , to review the possibility of removing further obstacles to trade 
between the Parties, to take decisions in cases  provided for under the Agreement and to make 
recommendations on any other matters.  The Joint Committee acts by consensus, establishes its own 
rules and procedures and may set up subcommittees and workin g groups to assist it in its functions.  It 
meets annually and additionally, at the request of any Party.   
5. Dispute settlement 
73. Chapter VIII sets out the provisions that apply to dispute settlement between one or several 
EFTA States and Canada, although Parties are encouraged  to make every effort to resolve divergences 
with respect to the interpreta tion and application of the Agre ement through consultations and 
co-operation.   
74. Article 27 provides that a complaining Party has discretion as to the choice of dispute 
settlement forum on matters that arise under both the Agreement and the WTO Agreement. Once a 
dispute settlement has been initiated in one forum, th at forum shall be used to the exclusion of the 
other. Matters excluded from dis pute settlement under the FTA are lis ted in paragraph 5.  Parties 
choosing to resort to dispute settlement proceedings  under the WTO must notify other Parties of their 
intentions.  The complaining Party shall then requ est that a panel be established in accordance with 
Article 6 of the WTO Understanding on Rules and Procedures Governing the Settlement of Disputes 
(paragraphs 2 and 4).   
75. Under Article 28 consultations may be requested in writing by Canada to one or more of the 
EFTA States or by one or more of the EFTA States to Canada.  Such consultations must be held 
within 30 days of the receipt of a written notification.  Other EFTA States may join the consultations within 10 days and any discussions and decisions  arrived at during consultations shall be 
communicated to the Joint Committee (Article 28).  When consultations fail to resolve the matter 
within 90 days from the initial request for consultati on, the complaining Party or Parties may request 
in writing the establishment of a single arbitrati on tribunal.  The rules for the establishment and 
functioning of the arbitral tribunal are laid down in Annex K and Article 29 to the Agreement, and include, inter alia , the qualifications and procedures for the selection of the panellists, the terms of 
reference and the rules for the i ssuance of an arbitral award.  
76. Article 30 defines the process for the implementa tion of the arbitral award and the resolution 
of the dispute, which, unless the Parties in dispute decide otherwise by common accord, shall consist 
of the non-implementation or removal of the non-conforming measure, or measure causing 
nullification and impairment or, failing such a re solution, compensation.  Article 31 contains 
provisions for the review of the measure implementing the arbitral award or lack thereof and states the 
rules governing the suspension of benefits or comp ensation that may be sought by the complaining 
Party.  The procedures for the settlement of a dispute under the Agreement are summarized in 
Table II.9 below.  WT/REG271/1 
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Table II.9 - Synopsis of Dispute Settl ement Provisions under the Agreement 
 
 
6. Relationship with other agreements concluded by the Parties 
77. References made to extraneous agreements or  legal instruments within the Agreement are 
intended to include related interpretiv e and explanatory notes (Article 34). 
78. Table II.10 lists the regional trade agreemen ts (RTAs), notified to the GATT/WTO and in 
force, to which the EFTA States and Canada are parties. 
 
    
 
    
 
   30 days for Parties to reach a 
resolution 3 months 12 months <
30 days for composition 
and terms of reference  90 days (after written 
request for consultation ) Written request for consultations 
(Article 28.(2)) 
Other Parties may join 
consultations within 10 days 
30 days  
Consultation 
(Article 28.(4)) 
Written request to establish an 
Arbitral tribunal   
(Article 29.(1)) 
Issuance of arbitral 
tribunal's award   
(Article 29.(6)) 6 months  
Implementation of award 
as agreed by the Parties (Article 30.(1)) 
resolution or compensation (Article 30.(2)) Non-implementation of award 
Complaining Party requests resolution 
by the tribunal (Article 31.(1)) 
Issuance of arbitral tribunal's award  
(Article 31.(2)) 
Compensation/suspension of benefits 
by Complaining Party  
(Article 31.(3)) 
Review of suspension of benefits  
Disputing Party request to reconvene 
Panel (Article 31.(4)) 
Issuance of Arbitral tribunal's 
determination (Article 31.(5)) 60 days  WT/REG271/1 
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Table II.10:  EFTA States and Canada:  Participation in othe r RTAs (notified and non-notified in force), as of June 2010  
GATT/WTO Notification 
Partner / Agreement Date of entry  
into force Type of 
agreement Year WTO Provision 
EFTA STATES - COLLECTIVELY 
SACU 01.04.08 Goods 2008 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 
Iceland (EFTA Accession) 01.03.70 Goods 1970 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 
CANADA 
Costa Rica 01.11.02 Goods 2003 GATT Art. XXIV 
Chile 05.07.97 Goods & Services 1997 GATT Art. XXIV & GATS Art. V 
Israel 01.01.97 Goods 1997 GATT Art. XXIV 
Peru 01.08.09 Goods & Services 2009 GATT Art. XXIV & GATS Art. V 
NAFTA 01.01.94 Goods & Services 1993 (G) 1995 
(S) GATT Art. XXIV & GATS Art. V 
Source: WTO Secretariat. 
  WT/REG271/1 
 Page 29   
 
 
ANNEX I 
 
 
Indicators of Trade Liberalization under the Agreement and AAs  
 1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports and the duty rates applied by Parties to MFN imports is shown in Tables AI.1 to AI.3, 
according to agricultural, non-agricultural and tota l products.  Applied MFN duty rates in 2009 serve 
as a basis for the comparison. 
2. Iceland's average applied MFN rate in 2009 was 4.3% on all goods, with a higher average 
tariff applied to agricultural goods (10.8%) than to  non-agricultural products (2.5%).  Duty-free tariff 
lines accounted for 69.7% of all lines.  Upon entry into force of the Agreement, 94.9% of Iceland's tariff schedule became duty free for Canadian exports , which benefit from a relative tariff margin of 
69.8% overall, of 43.5% on agricultural pr oducts and 100% on non-agricultural products vis-à-vis the 
prevailing average applied MFN tariff.  The sh are of duty free lines on non-agricultural products 
increased to 100% compared to 73.6% on an MFN basis and 77.4% on agricultural goods compared 
to 55.9% on an MFN basis after entry into force of the Agreement.   
Table AI.1 
Iceland: Indicators of MFN tariff rates a nd preferential rates for imports from Canada 
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 2009 4.3 14.5 69.7 10.8 25.5 55.9 2.5 9.5 73.6 
Canada 2009 1.3 34.7 94.9 6.1 34.7 77.4 0.0 0.0 100.0 
a WTO Definition. 
Note: For the calculation of averages, specific rates are excluded and the ad valorem  part of alternate rates are included. 
Based on the HS 2007 nomenclature. 
Source : WTO Secretariat estimates based on data provided by Iceland. 
3. Norway's average applied MFN rate in 2009 was 1.6%.  The average applied tariff on 
agricultural products (13.1%) was roughly 26 times higher than that applied to non-agricultural 
products (0.5%) and 84% of all tariff lines were dut y free.  Under the Agreement, Canadian exporters 
benefit from a relative preference margin of 16.8% for agricultural goods vis-à-vis the prevailing 
average MFN tariff in 2009, and 100% for non-agricu ltural goods.  Overall, Canadian exporters enjoy 
a relative preference margin of 25% over the averag e applied MFN tariff, as well as a 5.3% increase 
to 89.3% in the share of Norway's duty-free lines, although only 44.2% of tari ff lines for agricultural 
goods are duty-free under the Agreement, as comp ared to 99.9% for non-agricultural products. 
Table AI.2 
Norway: Indicators of MFN tariff rates and preferential rates for imports from Canada 
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 2009 1.6 28.7 84.0 13.1 81.1 36.6 0.5 9.9 95.1 
Canada 2009 1.2 92.1 89.3 10.9 92.1 44.2 0.0 0.0 99.9 
a WTO Definition. 
Note: Tariff lines subject to in-quota rates are excluded in the computation; for the calculation of averages, specific rates a re excluded. 
Based on the HS 2007 nomenclature. 
Source : WTO Secretariat estimates based on data provided by Norway. WT/REG271/1 
Page 30  
 
4. As the majority of tariff lines in Switzerland's MF N tariff consists of specific duties, a similar 
analysis as is presented above is not possible.  Howe ver, table AI.3 shows that, as of entry into force 
of the Agreement, Canada benefited from 81.2% of Switzerland's tariff schedule being duty free as 
compared to 17.7% on an MFN basis.  The share of duty free lines on industrial goods increased to 99.9% from 17.5% on an MFN basis and 24.1% on agricultural goods compared to 17.4% on an MFN 
basis. 
Table AI.3 
Switzerland: Indicators of MFN tariff rates a nd preferential rates for imports from Canada 
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 2009 ... .. 17.7 .. .. 17.4 .. .. 17.5 
Canada 2009 .. .. 81.2 .. .. 24.1 .. .. 99.9 
a WTO Definition. 
...  Not available:  the majority of Switzerland's tariff is subject to specific duties for which ad valorem  equivalents are not available. 
Note: Calculation excludes specific and in-quota rates. 
Based on the HS 2007 nomenclature. 
Source : WTO Secretariat estimates based on data provided by Switzerland. 
5. Canada's average applied MFN rate in 2009 was 6.2% (Table A1.4).  The average applied 
tariff on agricultural products (21.8%) was roughl y six times higher than that applied to non-
agricultural products (3.7%) and duty-free tariff lin es accounted for 54.4% of all tariff lines.  Under 
the Agreement, EFTA exporters now benefit from a 100% relative margin of preference vis-à-vis the 
prevailing average applied MFN tariff for non-agri cultural goods.  For agricultural goods, exporters 
from Iceland, Norway and Switzerland, enjoy a re lative preference margin of 13.3%, 5%, and 5% 
respectively  vis-à-vis the prevailing average applied MFN tariff.  Overall, Norway and Switzerland 
enjoy an overall relative preference margin of 54.8% vis-à-vis  the prevailing average applied MFN 
tariff, and Iceland a 51.6% margin.  The EFTA States also benefit from an increase to 96.1% 
(Iceland), 93.4% (Norway) and 93.3% (Switzerland) in the share of Canada's duty-free lines.  The 
share of duty free lines for agricultural products is  lower (75.1%, 56.6% and 56.2% for Iceland, 
Norway and Switzerland respectively) compared to that for non-agricultural products (100%). 
Table AI.4 
Canada:  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 2009 6.2 13.9 54.4 21.8 42.6 45.1 3.7 8.4 56.1 
Iceland 2009 2.8 84.0 96.1 18.9 86.9 75.1 0.0 22.6 99.8 
 2010 2.8 84.0 96.1 18.9 86.9 75.1 0.0 22.6 99.8 
 2011 2.8 84.0 96.1 18.9 86.9 75.1 0.0 22.6 99.8 
 2012 2.8 83.9 96.1 18.9 86.9 75.1 0.0 20.2 99.8 
 2013 2.8 83.8 96.1 18.9 86.9 75.1 0.0 17.9 99.8 
 2014 2.7 83.7 96.1 18.9 86.9 75.1 0.0 15.7 99.8 
 2015 2.7 83.6 96.1 18.9 86.9 75.1 0.0 13.4 99.8 
 2016 2.7 83.4 96.1 18.9 86.9 75.1 0.0 11.0 99.8 
 2017 2.7 83.3 96.1 18.9 86.9 75.1 0.0 8.8 99.8 
 2018 2.7 83.3 96.1 18.9 86.9 75.1 0.0 6.7 99.8 
 2019 2.7 85.1 96.2 18.9 86.9 75.1 0.0 8.9 99.9 
 2020 2.7 85.0 96.2 18.9 86.9 75.1 0.0 7.3 99.9 
 2021 2.7 85.0 96.2 18.9 86.9 75.1 0.0 5.6 99.9 
 2022 2.7 84.9 96.2 18.9 86.9 75.1 0.0 3.9 99.9 
 2023 2.7 86.5 96.3 18.9 86.9 75.1 0.0 6.0 100.0 
Table AI.4 (Cont'd)   WT/REG271/1 
 Page 31   
 
 
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 (%) 
 2024 2.7 86.5 96.3 18.9 86.9 75.1 0.0 6.0 100.0 
Norway 2009 3.0 51.3 93.4 20.7 52.1 56.6 0.0 22.6 99.8 
 2010 3.0 51.3 93.4 20.7 52.1 56.6 0.0 22.6 99.8 
 2011 3.0 51.3 93.4 20.7 52.1 56.6 0.0 22.6 99.8 
 2012 3.0 51.3 93.4 20.7 52.1 56.6 0.0 20.2 99.8 
 2013 3.0 51.2 93.4 20.7 52.1 56.6 0.0 17.9 99.8 
 2014 3.0 51.1 93.4 20.7 52.1 56.6 0.0 15.7 99.8 
 2015 3.0 51.1 93.4 20.7 52.1 56.6 0.0 13.4 99.8 
 2016 2.9 51.0 93.4 20.7 52.1 56.6 0.0 11.0 99.8 
 2017 2.9 51.0 93.4 20.7 52.1 56.6 0.0 8.8 99.8 
 2018 2.9 50.9 93.4 20.7 52.1 56.6 0.0 6.7 99.8 
 2019 2.9 51.5 93.4 20.7 52.1 56.6 0.0 8.9 99.9 
 2020 2.9 51.5 93.4 20.7 52.1 56.6 0.0 7.3 99.9 
 2021 2.9 51.5 93.4 20.7 52.1 56.6 0.0 5.6 99.9 
 2022 2.9 51.4 93.4 20.7 52.1 56.6 0.0 3.9 99.9 
 2023 2.9 52.0 93.5 20.7 52.1 56.6 0.0 6.0 100.0 
 2024 2.9 52.0 93.5 20.7 52.1 56.6 0.0 6.0 100.0 
Switzerland 2009 3.0 50.7 93.3 20.7 51.5 56.2 0.0 22.6 99.8 
 2010 3.0 50.7 93.3 20.7 51.5 56.2 0.0 22.6 99.8 
 2011 3.0 50.7 93.3 20.7 51.5 56.2 0.0 22.6 99.8 
 2012 3.0 50.7 93.3 20.7 51.5 56.2 0.0 20.2 99.8 
 2013 3.0 50.6 93.3 20.7 51.5 56.2 0.0 17.9 99.8 
 2014 3.0 50.6 93.3 20.7 51.5 56.2 0.0 15.7 99.8 
 2015 3.0 50.5 93.3 20.7 51.5 56.2 0.0 13.4 99.8 
 2016 3.0 50.4 93.3 20.7 51.5 56.2 0.0 11.0 99.8 
 2017 3.0 50.4 93.3 20.7 51.5 56.2 0.0 8.8 99.8 
 2018 2.9 50.3 93.3 20.7 51.5 56.2 0.0 6.7 99.8 
 2019 2.9 50.9 93.4 20.7 51.5 56.2 0.0 8.9 99.9 
 2020 2.9 50.9 93.4 20.7 51.5 56.2 0.0 7.3 99.9 
 2021 2.9 50.9 93.4 20.7 51.5 56.2 0.0 5.6 99.9 
 2022 2.9 50.9 93.4 20.7 51.5 56.2 0.0 3.9 99.9 
 2023 2.9 51.4 93.4 20.7 51.5 56.2 0.0 6.0 100.0 
 2024 2.9 51.4 93.4 20.7 51.5 56.2 0.0 6.0 100.0 
 a WTO Definition. 
Note: Excludes data beyond HS Chapter 97. 
 Tariff lines subject to in-quota rates are excluded in the com putation; for the calculation of averages, specific rates are 
excluded and the ad valorem  part of alternate rates are included. 
Based on the HS 2007 nomenclature. 
 
Source : WTO Secretariat estimates based on data provided by Canada . 
6. Table AI.5 shows the market access conditions in Iceland for Canada's top 25 exports, which 
in 2006-2008 accounted for 46.1% of  its global exports.  Fifty-three tariff lines were already duty-free 
on an MFN basis.  Four out of the five tariff lines  (accounting for 4.6% of Canada's share in global 
exports) which were dutiable became duty-free upon entr y into force of the Agreement.  Thus almost 
all top 25 exports to Iceland from Canada were given duty free access immediately as a result of the 
Agreement, with the exception of goods of Chap ter 10 (wheat other than durum wheat; meslin). 
 
   
 
     WT/REG271/1 
Page 32  
 
Table AI.5 – Iceland: Market access opportunities under the agreement for Canada's top 25 exports to the world 
Access Conditions to Iceland's import markets  Canada's top export products in 2006-2008  MFN (2009)  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Duty-
free in  
2009  
Remain 
Dutiable  
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 10.8 0.0 1    
870324 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with 
spark-ignition internal combustion 
reciprocating piston engine, of a cylinder capacity >3000cc 6.9 0.0 3    
271121 -- Natural gas 6.5 0.0 1    
271019 Petroleum oils & oils obtained from 
bituminous minerals (other than crude) & 
preparations not elsewhere specified/incld., 
containing by weight 70 %/more of petroleum oils/of oils obtained from bituminous minerals, 
these oils being the basic constituents of the 
preparations, other than waste oils & light oils & preparations 1.8 0.6 8 1 1  
870323 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with spark-ignition internal combustion 
reciprocating piston engine, of a cylinder 
capacity >1500cc but not >3000cc 1.5 0.0 6    
440710 Wood sawn/chipped length wise, sliced/peeled, 
whether/not planed, sande d/end-jointed, of a 
thickness >6mm, coniferous 1.5 0.0 2    
710812 Gold (incl. gold plated with platinum), in 
unwrought forms (excl. powder) 1.4 0.0 1    
870431 Motor vehicles for the transportof goods (excl. 
of 8704.10), with spark-ignition internal combustion piston engine, g.v.w. not >5tonnes 1.3 0.0 7    
271011 Light oils and preparations 1.3 0.0 6    
300490 Medicaments (excl. of 30.02/30.05/30.06) 
consisting of mixed/unmixed products 1.0 4.0 4 1 1  
480100 Newsprint, in rolls or sheets. 1.0 0.0 1    
870899 Parts & accessories of the motor vehicles of 
87.01-87.05, n.e.s.  0.9 7.5  1 1  
470321 Chemical wood pulp, s oda/sulphate, other than 
dissolving grades, se mi-bleached/bleached, 
coniferous 0.9 0.0 1    
880240 Aeroplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg 0.9 0.0 1    
270112 Bituminous coal, whether/not pulverised but 
not agglomerated 0.9 0.0 1    
870829 Parts & accessories of bodies (incl. cabs) of the 
motor vehicles of 87.01-87.05, n.e.s. in 87.08 0.9 7.5  1 1  
310420 Potassium chloride 0.9 0.0 1    
760110 Aluminium, not alloyed, unwrought 0.9 0.0 1    
100190 Wheat other than durum wheat; meslin 0.8 27.5 1 1  1 
750210 Nickel, not alloyed, unwrought 0.8 0.0 1    
760120 Aluminium alloys, unwrought 0.7 0.0 2    
271600 Electrical energy. (optional heading) 0.7 0.0 1    
480261 Paper and paperboard , of which >10 % by 
weight of the total fibre content consists of 
fibres obtained by a mechanical/ chemi-mechanical process, in rolls 0.6 0.0 1    
840734 Spark ignition recipro cating piston engines of a 
kind used for the propulsion of vehicles of Ch.87, of a cylinder capacity >1000cc 0.6 0.0 1    
880230 Aeroplanes and other aircraft, of an unladen 
weight exceeding 2,000 kg but not exceeding 15,000 kg 0.6 0.0 1    
Total of above 46.1 53 5 4 1 
Source : WTO estimates based on data provided by Iceland and UNSD, Comtrade data.  WT/REG271/1 
 Page 33   
 
 
7. Table AI.6 shows the market access conditions in  Norway for Canada's top 25 exports, which 
in 2006-2008 accounted for 46.1% of its global exports. The 69 tariff lines that were already duty-free 
on an MFN basis before entry into force of th e Agreement fall under almost every top 25 export 
product category, with the sole exception of HS Ch apter 10 (wheat other than durum wheat; meslin), 
which retains 1 dutiable tariff line (representing 0.8% of Canada's share in global exports) following 
entry into force of the Agreement. 
Table AI.6 – Norway:  Market access opportunities under the agreement for Canada's top 25 exports to the world 
Access Conditions to Norway's import markets  Canada's top export products in 2006-2008  MFN (2009)  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Remain 
Dutiable  
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 10.8 0.0 2   
870324 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with 
spark-ignition internal combustion reciprocating piston engine, of a cylinder 
capacity >3000cc 6.9 0.0 3   
271121 -- Natural gas 6.5 0.0 1   
271019 Petroleum oils & oils obtained from 
bituminous minerals (other than crude) & 
preparations not elsewhere specified/incld., containing by weight 70 %/more of petroleum 
oils/of oils obtained from bituminous minerals, 
these oils being the basic constituents of the preparations, other than waste oils & light oils 
& preparations 1.8 0.0 20   
870323 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with 
spark-ignition internal combustion 
reciprocating piston engine, of a cylinder capacity >1500cc but not >3000cc 1.5 0.0 3   
440710 - Coniferous 1.5 0.0 6   
710812 Gold (incl. gold plated with platinum), in 
unwrought forms (excl. powder) 1.4 0.0 1   
870431 Motor vehicles for the transport of goods (excl. 
of 8704.10), with spark-ignition internal combustion piston engine, g.v.w. not >5tonnes 1.3 0.0 3   
271011 -- Light oils and preparations 1.3 0.0 11   
300490 Medicaments (excluding goods of heading 
30.02/30.05/30.06/3004.10-3004.50) consisting of mixed/unmixed products for 
therapeutic/prophylactic uses, put up in 
measured doses (including those in the form of transdermal administration systems)/in 
forms/packings for retail sale 1.0 0.0 2   
480100 Newsprint, in rolls or sheets. 1.0 0.0 1   
870899 Other parts & accessories for the motor 
vehicles of 87.01-87.05, exclud. 
8708.91/92/93/94/95. 0.9 0.0 2   
470321 -- Coniferous 0.9 0.0 1   
880240 - Aeroplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg 0.9 0.0 1   
270112 -- Bituminous coal 0.9 0.0 1   
870829 Parts & accessories of bodies (incl. cabs) of the 
motor vehicles of 87.01-87.05, n.e.s. in 87.08 0.9 0.0 2   
310420 - Potassium chloride 0.9 0.0 1   
760110 - Aluminium, not alloyed 0.9 0.0 1   
100190 Wheat other than durum wheat; meslin 0.8 2.13 NOK 
per kg  1 1 
750210 - Nickel, not alloyed 0.8 0.0 1   
760120 - Aluminium alloys 0.7 0.0 2   
271600 Electrical energy. (optional heading) 0.7 0.0 1   
480261 -- In rolls 0.6 0.0 1   
Table AI.6 (Cont'd)  WT/REG271/1 
Page 34  
 
Access Conditions to Norway's import markets  Canada's top export products in 2006-2008  MFN (2009)  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Remain 
Dutiable  
840734 -- Of a cylinder capacity exceeding 1,000 cc 0.6 0.0 1   
880230 - Aeroplanes and other aircraft, of an unladen 
weight exceeding 2,000 kg but not exceeding 
15,000 kg 0.6 0.0 1   
Total of above 46.1 69 1 1 
 
Source :  WTO estimates based on data provided by Norway and UNSD, Comtrade data. 
8. Table AI.7 shows the market access conditions in Switzerland for Canada's top 25 exports, 
which in 2006-2008 accounted for 46.1% of its global exports.  Twenty-seven tariff lines were already 
duty-free on an MFN basis.  Of the thirty-two dutiable tariff lines, twenty-seven became duty-free 
upon the entry into force of the Agreement and five  tariff lines in HS Chapter 10 remain dutiable for 
products exported to Switzerland from Canada. 
Table AI.7 – Switzerland: Market acce ss opportunities under the agreement for Canada's top 25 exports to the world 
Access Conditions to Switzerland's import markets  Canada's top export products in 2006-2008  MFN (2009)  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Duty-
free in  
2009  
Remain 
Dutiable  
270900 Petroleum oils and oils obtained from 
bituminous minerals, crude. 10.8 0.0 2    
870324 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with spark-ignition internal combustion 
reciprocating piston engine, of a cylinder 
capacity >3000cc 6.9 a  2 2  
271121 -- Natural gas 6.5 0.0 2    
271019 Petroleum oils & oils obtained from 
bituminous minerals (other than crude) & preparations not elsewhere specified/incld., 
containing by weight 70 %/more of petroleum 
oils/of oils obtained from bituminous minerals, these oils being the basic constituents of the 
preparations, other than waste oils & light oils 
& preparations 1.8 0.0 9    
870323 Vehicles (excl. of 87.02 & 8703.10) principally 
designed for the transport of persons, with 
spark-ignition internal combustion reciprocating piston engine, of a cylinder 
capacity >1500cc but not >3000cc 1.5 a  3 3  
440710 Wood sawn/chipped length wise, sliced/peeled, 
whether/not planed, sande d/end-jointed, of a 
thickness >6mm, coniferous 1.5 0.0 b 1 2 2  
710812 Gold (incl. gold plated with platinum), in 
unwrought forms (excl. powder) 1.4 0.0 1    
870431 Motor vehicles for the transport of goods (excl. 
of 8704.10), with spark-ignition internal 
combustion piston engine, g.v.w. not >5tonnes 1.3 0.0 b 2 1 1  
271011 Light oils and preparations 1.3 0.0 6    
300490 Medicaments (excl. of 30.02/30.05/30.06) 
consisting of mixed/unmixed products 1.0 0.0 1    
480100 Newsprint, in rolls or sheets. 1.0 a  1 1  
870899 Parts & accessories of the motor vehicles of 
87.01-87.05, n.e.s.  0.9 a  4 4  
470321 Chemical wood pulp, s oda/sulphate, other than 
dissolving grades, se mi-bleached/bleached, 
coniferous 0.9 a  1 1  
Table AI.7 (Cont'd)   WT/REG271/1 
 Page 35   
 
 
Access Conditions to Switzerland's import markets  Canada's top export products in 2006-2008  MFN (2009)  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) Duty-
free Dutiable Duty-
free in  
2009  
Remain 
Dutiable  
880240 Aeroplanes and other aircraft, of an unladen 
weight exceeding 15,000 kg 0.9 a  1 1  
270112 Bituminous coal, whether/not pulverised but 
not agglomerated 0.9 a  1 1  
870829 Parts & accessories of bodies (incl. cabs) of the 
motor vehicles of 87.01-87.05, n.e.s. in 87.08 0.9 a  2 2  
310420 Potassium chloride 0.9 0.0 1    
760110 Aluminium, not alloyed, unwrought 0.9 a  1 1  
100190 Wheat other than durum wheat;  meslin 0.8 0.0 b 1 5  5 
750210 Nickel, not alloyed, unwrought 0.8 a  1 1  
760120 Aluminium alloys, unwrought 0.7 a  1 1  
271600 Electrical energy. (optional heading) 0.7 0.0 1    
480261 Paper and paperboard , of which >10 % by 
weight of the total fibre content consists of 
fibres obtained by a mechanical/ 
chemi-mechanical process, in rolls 0.6 a  2 2  
840734 Spark ignition recipro cating piston engines of a 
kind used for the propulsion of vehicles of 
Ch.87, of a cylinder capacity >1000cc 0.6 a  3 3  
880230 Aeroplanes and other aircraft, of an unladen 
weight exceeding 2,000 kg but not exceeding 
15,000 kg 0.6 a  1 1  
Total of above 46.1 27 32 27 5 
 
a specific duty. 
b Combination of duty-free and specific duty.  
Source : WTO estimates based on data provided by  Switzerland and UNSD, Comtrade data. 
9. Table AI.8 shows the market access conditions in Canada for Iceland's top 25 exports, which 
in 2006-2008 accounted for 84.2% of its global expor ts.  Twenty-seven tariff lines were already duty-
free on an MFN basis while 6 tariff lines were subjec t to duties.  Of the dutiable lines, 5 became duty-
free on entry into force of the Agreement and the fi nal export product (ships and fishing vessels of HS 
Chapter 89), will become duty free in 2019.  
Table AI.8 – Canada: Market access o pportunities under the agreement for I celand's top 25 exports to the world 
Access Conditions to Canada's import markets  Iceland's top export products in 2006-2008  MFN (2009)  Duty-free in  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN applied 
rate 
(%) Duty-
free Dutiable 2009 2019 
760110 - Aluminium, not alloyed 30.6 0.0 1    
880240 - Aeroplanes and other aircraft, of an 
unladen weight exceeding 15,000 kg 9.1 0.0 1    
030429 Fish fillets&other fish meat (excl. of 
0304.21-0304.92, whether/not minced), 
frozen fillets 8.4 0.0 1    
030419 Fish fillets&other fish meat (excl. of 
0304.11-0304.12, whether/not minced), 
fresh/chilled 4.0 0.0 1    
030562 -- Cod (Gadus morhua, Gadus ogac, 
Gadus macrocephalus) 3.9 0.0 1    
230120 - Flours, meals and pellets, of fish or of 
crustaceans, molluscs or other aquatic 
invertebrates 3.4 1.0 2 1 1  
030530 - Fish fillets, dried, salted or in brine, but 
not smoked 2.6 0.0 1    
720221 -- Containing by weight more than 55% of 
silicon 2.5 0.0 1    
Table AI.8 (Cont'd)  WT/REG271/1 
Page 36  
 
Access Conditions to Canada's import markets  Iceland's top export products in 2006-2008  MFN (2009)  Duty-free in  
No. of tariff lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN applied 
rate 
(%) Duty-
free Dutiable 2009 2019 
030379 Fish (excl. of 0303.71 - 0303.78),n.e.s., 
frozen (excl. fillets/o ther fish meat of 
03.04/livers & roes) 2.1 0.0 1    
300490 Medicaments (excluding goods of heading 
30.02/30.05/30.06/3004.10-3004.50) 
consisting of mixed/unmixed products for 
therapeutic/prophylactic uses, put up in measured doses (including those in the 
form of transdermal administration 
systems)/in forms/packings for retail sale 1.6 0.0 1    
271019 Petroleum oils & oils obtained from 
bituminous minerals (other than crude) & 
preparations not elsewhere specified/incld., containing by weight 70 
%/more of petroleum oils/of oils obtained 
from bituminous minerals, these oils being the basic constituents of the preparations, 
other than waste oils & light oils & 
preparations 1.6 2.6 3 2 2  
160520 - Shrimps and prawns 1.4 0.0 1    
150420 - Fats and oils and their fractions, of fish, 
other than liver oils 1.3 2.3 1 1 1  
030499 Beauty/make-up preparations & 
preparations for the care of the skin (excl. 
meds.; excl. of 3304.10-3304.91), incl. sunscreen/sun tan preparations 1.2 0.0 1    
030380 - Livers and roes 1.2 3.0  1 1  
030421 -- Swordfish (Xiphias gladius) 1.2 0.0 1    
030422 -- Toothfish (Dissostichus spp.) 1.2 0.0 1    
902139 Artificial parts of the body other than 
teeth, dental fittings & joints 1.1 0.0 1    
030262 -- Haddock (Melanogrammus aeglefinus) 1.0 0.0 1    
030269 Fish,n.e.s. in 03.02, fresh/chilled(excl. 
fillets/other fish meat of 03.04/livers & 
roes). 0.9 0.0 1    
030551 -- Cod (Gadus morhua, Gadus ogac, 
Gadus macrocephalus) 0.9 0.0 1    
030331 -- Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis) 0.9 0.0 1    
030613 -- Shrimps and prawns 0.9 0.0 1    
890200 Fishing vessels; factory ships and other 
vessels for processing or preserving 
fishery products. 0.7 12.5 1 1  1 
030250 - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus), excluding livers and roes 0.7 0.0 1    
Total of above 84.2 27 6 5 1 
 
Source : WTO estimates based on data provided by Canada and UNSD, Comtrade data. 
10. Table AI.9 shows the market access conditions in  Canada for Norway's top 25 exports, which 
in 2006-2008 accounted for 77.1% of its global exports.  Twenty-nine tariff lines were already 
duty-free on an MFN basis while 14 were subject to duties.  Of the dutiable lines, 12 lines became 
duty-free upon the entry into force of the Agreement and the remaining 2 tariff lines for goods of 
HS Chapter 89 will become duty free in 2019 and 2023. 
 
  
 
   WT/REG271/1 
 Page 37   
 
 
Table AI.9 – Canada: Market access o pportunities under the agreement for No rway's top 25 exports to the world 
Access Conditions to Canada's import markets  Norway's top export products in 2006-2008  MFN (2009)  Duty-free in  
No. of tariff 
lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) 
Duty-free 
Dutiable 2009 2019 2023 
270900 Petroleum oils and oils obtained from bituminous 
minerals, crude. 40.2 0.0 1     
271121 -- Natural gas 18.8 0.0 1     
760120 - Aluminium alloys 3.1 0.0 1     
271011 -- Light oils and preparations 2.5 3.3 2 2 2   
271019 Petroleum oils & oils obtained from bituminous 
minerals (other than crude) & preparations not 
elsewhere specified/incld., containing by weight 70 
%/more of petroleum oils/of oils obtained from bituminous minerals, these oils being the basic 
constituents of the preparations, other than waste 
oils&light oils & preparations 2.2 2.6 3 2 2   
750210 - Nickel, not alloyed 1.7 0.0 1     
030212 -- Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawyt scha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic sa lmon (Salmo salar) and 
Danube salmon (Hucho hucho) 1.6 0.0 1     
271112 -- Propane 1.2 6.3 1 1 1   
271113 -- Butanes 0.8 0.0 1     
271600 Electrical energy. (optional heading) 0.5 0.0 1     
890190 - Other vessels for the transport of goods and other 
vessels for the transport of both persons and goods 0.5 21.7  3 2  1 
292429 Cyclic amides (incl. cyclic carbamates) & their 
derivatives (excl. of 2924.21-2924.24); salts thereof 0.4 4.3 1 2 2   
890120 - Tankers 0.4 25.0  2 1 1  
381800 Chemical elements doped for use in electronics, in 
the form of discs, wafers or similar forms; chemical 
compounds doped for use in electronics. 0.4 0.0 2     
843143 -- Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.49 0.4 0.0 1     
841370 - Other centrifugal pumps 0.3 2.0 2 1 1   
030551 -- Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus) 0.3 0.0 1     
480261 Paper and paperboard, of  which >10 % by weight 
of the total fibre content consists of fibres obtained by a mechanical/chemi-mechan ical process, in rolls 0.3 0.0 1     
730890 Structures (excld.prefabricated buildings of heading 
94.06) & parts of structures (eg. Bridges & bridge-Sections, lock-gates, towe rs, lattice masts, roofs, 
roofing frame-works, doors & windows & their 
frames & thresholds for doors, shutters, balustrades, pillars & columns) of iron/steel (excl. of 7308.10-7308.40); plates, rods, angles, shapes, 
Sections,tubes & the like, prepared for use in 
structures, of iron/steel 0.3 0.0 2     
720230 - Ferro-silico-manganese 0.3 0.0 1     
851762 -- Machines for the reception, conversion and 
transmission or regeneration of voice, images or other data, including switching and routing 
apparatus 0.3 0.0 1     
030429 Fish fillets and other fi sh meat (excl. of 0304.21-
0304.92, whether/not minced), frozen fillets 0.2 0.0 1     
880330 - Other parts of aeroplanes or helicopters 0.2 0.0 1     
760110 - Aluminium, not alloyed 0.2 0.0 1     
760612 -- Of aluminium alloys 0.2 1.5 1 1 1   
Total of above 77.1 29 14 12  1 1 
 
Source : WTO estimates based on data provided by Canada and UNSD, Comtrade data. WT/REG271/1 
Page 38  
 
11. Table AI.10 shows the market access conditions in Canada for Switzerland's top 25 exports, 
which in 2006-2008 accounted for 41% of its globa l exports.  Twenty-two tariff lines were already 
duty-free on an MFN basis and of the seventeen ta riff lines which were dutiable, each one became 
duty-free upon entry into force of the Agreement.  Thus, all top 25 export products to Canada from 
Switzerland were given duty free access as a result of the Agreement. 
Table AI.10 – Canada: Market access o pportunities under the agreement for Swit zerland's top 25 exports to the world 
Access Conditions to Canada's import 
markets  Switzerland's top export products in 2006-2008  
MFN (2009)  
No. of tariff 
lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) 
Duty-free 
Dutiable Duty-free 
for 
Switzerland 
in 2009 
 
300490 Medicaments (excl. of 30.02/30.05/30.06) consisting of 
mixed/unmixed products 10.5 0.0 1   
300210 - Antisera and other blood fractions and modified 
immunological products, whether or not obtained by means 
of biotechnological processes 5.8 0.0 1   
910221 Wrist-watches other than electrically operated,  with 
automatic winding 2.7 5.0  1 1 
271600 Electrical energy. (optional heading) 2.2 0.0 1   
711319 Articles of jewellery & part s thereof , of other precious 
metal, whether or not plated or clad with precious metal 2.2 5.8  2 2 
910211 Wrist-watches, electrically operated, whether/not incorporating 
a stop-watch facility, with mechanical display only, other than 
with case of precious metal/metal clad with precious metal 1.7 5.0  1 1 
910121 Wrist-watches other than el ectrically operated, whether/not 
incorporating a stop-watch fac ility, with auto. winding, with 
case of precious metal/metal clad with precious metal 1.5 5.0  1 1 
293399 Heterocyclic comps. with n itrogen hetero-atom(s) only (excl. 
of 2933.11-2933.91) 1.5 3.3 2 2 2 
711011 Platinum, unwrought or in powder form 1.2 0.0 1   
300420 Medicaments consisting of 2/more constituents, containing 
other antibiotics 1.0 0.0 1   
841199 Parts of the other gas turbines of 8411.81 & 8411.82 1.0 1.0 1 1 1 
292429 Cyclic amides (incl. cyclic carbamates) & their derivatives 
(excl. of 2924.21-2924.24); salts thereof 0.9 4.3 1 2 2 
294190 Antibiotics & their derivatives (excl. of 2941.10-2941.50); 
salts thereof 0.9 0.0 1   
710239 Diamonds, non-industrial ot her than unworked/simply 
sawn/cleaved/bruted 0.9 0.0 1   
300439 Medicaments containing horm ones/other products of 29.37 
but not containing antibiotics, put up in measured 
doses/forms/packings for RS 0.8 0.0 1   
293719 Polypeptide hormones, protein hormones & glycoprotein 
hormones, their derivatives & structural analogues (excl. of 
2937.11 & 2937.12) 0.8 2.2 2 1 1 
902110 - Orthopaedic or fracture appliances 0.7 0.0 1   
880230 - Aeroplanes and other airc raft, of an unladen weight 
exceeding 2,000 kg but not exceeding 15,000 kg 0.6 0.0 1   
902150 - Pacemakers for stimulati ng heart muscles, excluding parts 
and accessories 0.6 0.0 1   
970110 - Paintings, drawings and pastels 0.6 2.8 1 1 1 
293499 Nucleic acids&their salts, whether/not chemically 
defined,n.e.s.; other hete rocyclic compounds,n.e.s. 0.6 4.3 1 2 2 
910111 Wrist-watches, electrically operated, whether/not incorporating 
a stop-watch facility, with mechanical display only, with case of precious metal/metal cl ad with precious metal 0.6 5.0  1 1 
330290 Mixtures of odoriferous substance & mixtures, incl. 
alcoholic solutions, with a basis of one/more of these substance, of a kind used as raw materials in industry other 
than food/drink industries 0.6 5.0  1 1 
Table AI.10 (Cont'd)   WT/REG271/1 
 Page 39   
 
 
Access Conditions to Canada's import 
markets  Switzerland's top export products in 2006-2008  
MFN (2009)  
No. of tariff 
lines  
HS number and description of the product  Share in 
global 
exports 
(%) Average 
MFN 
applied 
rate 
(%) 
Duty-free 
Dutiable Duty-free 
for 
Switzerland 
in 2009 
 
910129 Wrist-watches other than electrically operated, whether/not 
incorporating a stop-watch facility (excl. with auto. winding), 
with case of precious metal/metal clad with precious metal 0.5 5.0  1 1 
901890 Instruments & appliances used in medical/surgical/veterinary 
sciences, incl. other electro-medical apparatus & sight-testing instr., n.e.s. in 90.18 0.5 0.0 3   
Total of above 41.0 22 17 17 
Source:  WTO estimates based on data provided by Canada and UNSD, Comtrade data. 
 
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