WORLD TRADE  
ORGANIZATION  TN/MA/S/17 
20 October 2005 
 (05-4824) 
Negotiating Group on Market Access  
  
INCIDENCE OF NON- AD VALOREM  TARIFFS IN  
NON-AGRICULTURAL UNBOUND TARIFF LINES 
 
Note by the Secretariat
1
                                                      
1 This document has been prepared under the Secr etariat's own responsibility and is not intended to 
prejudice the positions of any Members and to their rights and obligations under the WTO.  
 
1. Further to TN/MA/S/10/Rev.1 this note shows the incidence of non- ad valorem  duties in 
unbound tariff lines. Only non- ad valorem  duties in HS 6-digit subheadings which are fully unbound 
have been taken into account. 
2. Table 1 shows the incidence of non- ad valorem  non-agricultural unbound duties in Members' 
schedules. It also presents a break-down of these non- ad valorem  (NAV) duties by type of duty nature 
i.e.: S (specific); M (mixed); C (compound) and O (other). 
3. Table 2 shows the availability of trade data in  the IDB. For gaps in the IDB, COMTRADE 
data are used as a proxy source. Since a full tariff line match could not be established for all years and 
all Members, the table shows the number of tariff li nes for which there is trade at the level of the 
corresponding HS 6-digit subheadings. 
4. Table 3 shows a combined list of Members having bound and/or unbound non- ad valorem  
non-agricultural duties in their WTO schedules. The list might not be complete as for some Members 
either IDB information is missing or the classification of the Members' schedule does not match the IDB classification (see Note of Table 1). 
 TN/MA/S/17 
Page 2  
 
 T
ABLE 1 I NCIDENCE OF NON AGRICULTURAL NON-AD VALOREM UNBOUND DUTIES IN 
WTO  SCHEDULES  
 
DUTY NATURE BY TYPE 
MEMBER  YEAR OF 
APPLIED 
TARIFFS  TOTAL NUMBER 
OF UNBOUND 
NON-AD VALOREM  
DUTIES  S C M O 
Bangladesha,b 1999 8 3   5
Brunei Darussalam 2001 4 4   
Egypt 2001 12    12
Israel 1999 559 9 373 177 
Japan 2001 2 2   
Malawi a, b 2000 1    1
Malaysia 2001 2  2  
Mauritius b 2001 2 2   
Myanmar a, b 2002 3 3   
Nepal a 2002 13 11   2
Pakistan 2001 11 7 3  1
Thailand 1999 165 28  137 
Turkey 2001 54 12  42 
United States 2000 2 2   
Zambia a, b 2001 40   40 
Zimbabwe b 2001 156 11 145  
TOTAL   1034 94 523 396 21
Source: CTS and IDB 
 
Note: IDB information is missing or nomenclature differs be tween CTS and IDB data for the following Members: Belize, 
Benin, Botswana, Central African Republic, Chad, Congo, Ecua dor, Fiji, Former Yugoslav Re public of Macedonia, Guinea-
Bissau, Mozambique, Namibia, Saint Vincent and the Grenadines, South Africa, Swaziland and Tanzania. 
                                                      
a Least Developed Member 
b Member with a binding coverage of less than 35 per cent  TN/MA/S/17 
 Page 3 
 
 
 TABLE 2 A VAILABILITY OF TRADE DATA IN HS 6-DIGIT SUBHEADING WITH NAV  UNBOUND 
DUTIES  
 
NUMBER OF NON -AGRICULTURAL TARIFF LINES WITH TRADE 
DATA  
MEMBER  TOTAL NUMBER 
OF UNBOUND 
NON-AD VALOREM  
DUTIES  1996 1997 1998 1999 2000 2001 
Bangladesh a, b 8 - - - - - -
Brunei Darussalam 4 4 4 4 - - -
Egypt 12 - - - - 12 12
Israel 559 - - - 543 543 537
Japan 2 2 2 2 2 2 2
Malawi a, b 1 - - - 1 - 1
Malaysia 2 2 2 - 2 2 2
Mauritius b 2 2 2 2 2 2 2
Myanmar a, b 3 - - - - - -
Nepal a 13 - - - 12 3 -
Pakistan 11 - - - - - -
Thailand 165 154 150 152 161 161 148
Turkey 54 53 54 53 53 54 53
United States 2 2 2 2 2 2 2
Zambia a, b 40 - - - 39 38 40
Zimbabwe b 156 - 136 126 113 124 124
Source: IDB supplemented by COMTRADE  (for 1999-2001 only shown in italics) 
 
                                                      
a Least Developed Member 
b Member with a binding coverage of less than 35 per cent TN/MA/S/17 
Page 4  
 
 T
ABLE 3  N ON AGRICULTURAL NAV  DUTIES IN MEMBERS ' TARIFF SCHEDULES FOR BOUND 
AND UNBOUND TARIFF LINES  
 
 
 
 
 
 
     
 
    
 
     
 
    
 
    
 
     
 
    
 
   
__________  
                                                     
 
a Least Developed Member. 
b Member with a binding coverage of less than 35 per cent. MEMBER  B OUND  U NBOUND  
Australia x  
Bangladesh a, b   x 
Brunei Darussalam   x 
Bulgaria x   
Canada x   
Egypt   x 
European Communities x   
Former Yugoslav Republic of 
Macedonia x   
Haiti a x   
Iceland x   
India x   
Israel x x 
Japan x x 
Jordan x   
Korea, Republic of x   
Kyrgyz Republic x   
Malawi a, b   x 
Malaysia x x 
Mauritius b   x 
Mexico x   
Myanmar a, b   x 
Nepal a   x 
New Zealand x   
Norway x   
Pakistan   x 
Papua New Guinea x   
Solomon Islands a x   
Sri Lanka b x   
Suriname b x   
Switzerland x   
Taipei, Chinese x   
Thailand x x 
Turkey  x 
United States x x 
Zambia a, b   x 
Zimbabwe b x x